ABSTRACT
Analysis and measurement of tax evasion is a very important issue primarily for the tax administration. The purpose of this article is first to show how to analyze tax evasion via a questionnaire. In Bosnia and Herzegovina, as well as in the EU countries and adder countries in the region and the world, ensuring fighting tax evasion has never been important than it is today. Tax evasion can't observe in isolation from the rest of society. Maximising the revenue collected by promoting fighting tax evasion is the main responsibility of a tax administration. According to current knowledge, it is not possible to precisely quantify the range of individual factors on the very occurrence of tax evasion and the analysis and measurement of tax evasion factors does not have an easy path and is not an easy task. There are numerous studies on the influence of certain factors of tax evasion. This study highlighted the importance of factors that determine tax evasion. The objectives of this article are to give how to analyse and measure tax evasion. Due to the financial and economic crisis, the issue of tax evasion in order to improve the state of public finances. The answer to the question is very complex for several reasons. Factors of tax evasion change dynamically over time due to economic conditions, business innovation, e-commerce development, economic crisis and today COVID pandemic, political stability, resource availability, competitive situation, quality and capabilities of state institutions, tax legislation, etc. A survey of respondents' attitudes towards tax evasion was conducted in order to analyze and measure tax evasion factors. The primary research of the respondents has been conducted, in order to analyze and measure the factors of tax evasion. The study adopted a quantitative survey design, convenience sampling technique, and questionnaire as a data collection instrument. We found that the introduction of appropriate penalties can increase tax discipline and improve compliance with and enforcement of tax laws. Such solutions should achieve a preventive effect, and consequently a repressive one. In the end, it is necessary to raise the level of political security, because without raising and increasing political security within the state and fight against tax evasion is limited. A key point is that require legislative change to maximise the suggestions above. Starting from the presented in the paper, ie analysis and measurement of tax evasion factors, a general conclusion can be made that priority and special emphasis should be given to these factors mentioned in the research, through which measures and activities can improve the situation faster and more efficiently.Furthermore, in line accordance with economic trends, this paper can contribute to the literature by presenting the results and shows that the questionnaire can be used to recognize the observed phenomenon. Finally, it is worth recognising a need for new research questions regarding the analysis and measurement of tax evasion.
ABSTRACT
BACKGROUND: Infections following arthroplasty are one of the major risks during this type of surgery. Moreover, the outbreak of coronavirus disease 2019 (COVID-19), caused by SARS-CoV-2 (Severe Acute Respiratory Syndrome CoronaVirus Disease 2), has developed into an unprecedented pandemic, posing enormous pressure on health-care providers around the world. CASE PRESENTATION: Four and half years after right hip arthroplasty, the patient came back to our attention with pain at the same hip. The instrumental examinations showed signs of cup detachment. After carefully analyzing the case, we decided to perform a sterile aspiration of the hip in the operating room under C-arm fluoroscopy. Microbiological examinations showed positivity for E. coli. The patient underwent surgery by which the prosthesis was removed and a spacer was implanted. A therapy with Cefotaxim 2 g three times a day for 6 weeks was then set, and then a total arthroplasty was performed. During this period, the COVID-19 pandemic occurred and therefore the patient received nasal-throat swabbing two times, and both yielded negative results. However, 1 week after the final surgery, his respiratory conditions deteriorated and chest X-ray and CT scan showed images of ground-glass opacification patterns (GGO). Due to the clinical symptoms and the characteristic images of the instrumental examinations, the patient was transferred to an observation ward. Thereafter, two more swab tests gave negative results. The patient was then transferred to the ward for patients with typical symptoms of COVID-19 but with negative swab tests for 2 weeks and was subsequently discharged home. CONCLUSION: The purpose of this case report was to point out the correct treatment of a PJI after the outbreak of COVID-19. Despite the ongoing COVID-19 pandemic, the guidelines in the case of periprosthetic hip infection further confirmed the correct management of the patient.
ABSTRACT
The COVID-19 pandemic has overwhelmed healthcare systems worldwide, and a large part of regular cardiology care came to a quick halt. A Dutch nationwide survey showed that 41% of cardiology residents suspended their training and worked at COVID-19 cohort units for up to 3 months. With tremendous flexibility, on-call schedules were altered and additional training was provided in order for residents to be directly available where needed most. These unprecedented times have taught them important lessons on crisis management. The momentum is used to incorporate novel tools for patient care. Moreover, their experience of pandemic and crisis management has provided future cardiologists with unique skills. This crisis will not be wasted; however, several challenges have to be overcome in the near future including, but not limited to, a second pandemic wave, a difficult labour market due to an economic recession, and limitations in educational opportunities.