ABSTRACT
Purpose: The purpose of this research is to see if total direct taxes (TDT) affect the growth of the country's income and well-being or stagnation and gaps based on the variables raised: Corporate Income Tax (CIT), Personal Income Tax (TAP), Property Taxes (PT), Other Direct Taxes (ODT), as well as to explore which variables had a greater impact on income growth, welfare or gaps before and during the Covid-19 pandemic. Theoretical framework: First, this research brought a new approach to explore the income statement through total direct taxes before and during the Covid-19 pandemic, then analyzed which variables there were increases in income, gaps, or welfare. Finally, an overview is given on how to promote and continuously increase state revenues and reduce gaps through TDTs. Design/methodology/approach: The data were collected at the local and central levels in the state of Kosovo based on the audited financial and economic reports for the period (2014-2021) as well as through interviews with officials and directors in the finance department and with the Minister of Finance during 2017-2018, analyzing in detail all financial items for direct tax variables and their impact on government revenues, on the country's well-being or economic-financial gaps through descriptive analysis, factorial analysis, reliability analysis, multiple regression analysis using SPSS version 23.0 for Windows. Findings: Based on analyzes such as PCA Matrix Loading Factors, PCA Model Summary- Multiple Linear Regression, Coefficients- TDT, the results showed that the variables [(CIT=98%, R=.980, Sig=.000, F=148,854), (PIT=99%, R=.987, Sig.=000, F=220,841), (PT=90%, R=.902, Sig.=.000, F=26,240)] are quite important and that they have influenced the increase in income and well-being of the country, while the variable (OTD=39%, R=.390, Sig.=000, F=1.079) has not influenced the well-being of the country during this period and that there are still some gaps that need to be improved before and during the Covid-19 pandemic. Therefore, greater weight in the collection of (TDTs) and an increase in well-being have been shown (PIT=.975, Cons=.136, Acu=99%), while gaps have been shown (ODT: Cons=.209, Acu =39%). It is recommended that the state should be careful in collecting revenues from (TDT) and especially (OTDs). Research, Practical & Social implications: The limitations and implications of this research are that the study period is (8) years, the number of variables is limited to only (4) with their sub-variables (48), and it is only an analysis of one country. Therefore, for further analysis, a larger number of countries, periods, and variables can be taken into the research. Originality/value: It will help countries to see where there is an increase in income and well-being and where there are gaps and a decrease in income and based on this, they should be careful in creating policies to encourage and increase income through (TDTs) © 2022 AOS-Estratagia and Inovacao. All rights reserved.
ABSTRACT
Introduction: "Long COVID" is defined by the persistence of symptoms after 4-12 weeks from COVID-19 disease. Data comparing different clinical phenotypes according to COVID-19 severity are still scanty. Aims and objectives: We aimed to identify different clinical phenotypes of post-COVID syndrome according to the level of respiratory support used. Method(s): We enrolled 309 patients who previously suffered from COVID-19 disease. All patients performed routine blood tests, arterial blood gas analysis, 6 minute walking test and body plethysmography. Then, we assigned each patient to a "severity group" according to the respiratory support needed during COVID-19 disease. Severity group 0: no respiratory support needed Severity group 1: oxygen only Severity group 2: positive airway pressure (CPAP or NIV) Severity group 3: Invasive Mechanical Ventilation (IMV) Results: Patients belonging to Group 0 experienced less fatigue (p=0.004) and mood disorders (p=0.007) compared to the other groups. Group 0 and 3 reported less frequently insomnia (p<0.0001). Hospitalized patients developed sleep and mood disorders during hospitalization due to several factors (fear, acoustic/visual triggers ect.). Patients who underwent IMV, instead, were completely sedated for the entire course of the acute phase of the disease, not being exposed to these triggers. Among blood markers, only Galectin-3 (p=0.004) and IL6 (p=0.004) had significant lower serum concentrations in patients belonging to Group 0, confirming their lower inflammatory status Conclusion(s): Awake hospitalization seems to deeply affect post-COVID sequelae in several patients.
ABSTRACT
Purpose - The world is facing unprecedented opportunities to improve welfare and reduce poverty, so every day more and more public spending is becoming important in every country. The purpose of the research was prompted by the questions of whether there were development reforms and what is the complexity that has evolved in each variable (WS, GS, EU, ST, CE, and TE) for the time interval 2007-2020. How and are governing bodies able to continuously drive growth for decades by being more efficient users of government spending planning in complex financial and economic systems? Therefore, this paper aims to understand and advance by bringing a new approach to unstoppable and navigating reforms to government spending in complex financial and economic systems. Research methodology - The research was conducted through secondary data from annual financial reports and statements for both central and local levels. The time interval for 14 years was analyzed through two analyses and one matrix such as descriptive analysis (9 tests), correlation analysis (3 tests), and Proximity Matrix (Euclidean Distance between years and variables, Z stress test) as in the Tables (1-12), in the Figures (1-11) using SPSS version 23.0 for Windows.Findings - The findings showed that: a) the data had a normal distribution, b) there was an increase in expenditures for each year, especially in times of pandemic COVID-19, c) the data were obtained from financial reports and statements as well as different institutions over different years, d) there is a strong and positive relationship between the variables for government spending in complex systems, e) Public expenses have increased due to COVID-19 and the damage caused is continuing, affecting the decline in the well-being of the residents.limitations - The limitations of this paper are that only a considerable number of variables are studied and only in the state of Kosovo for 14 years (2007-2020). In this case, for other analyses by other researchers' other variables can be analyzed, more extended periods or comparability with other states.Practical implications - based on the above questions, it was confirmed that there were reforms in the complex financial and economic systems for government expenditures each year. Originality/Value - Such research has not been analyzed before and the findings of this research can help budget experts to accurately plan expenses based on the three periods studied (past, presentor the period of the Covid-19 pandemic and the future or the post-COVID-19 pandemic period). It is strongly recommended that governing bodies develop and improve the category of public investment expenditures.
ABSTRACT
This paper presents empirical evidence on financial-stress (FSF) and educational-teaching (ETF) factors to students. Therefore, the purpose of this research was to identify whether these factors were related to each-other, as well as if they affected students' performance during online learning during the Cov19 pandemic. Correlation analysis (Pearson test r) and multiple regression analysis (R, R2, Adj. R2, Std. Error, F, Sig. F, Durbin-Watson, Anova) were used during this study. The data were collected from 380 students surveyed at the PhD, Master and Bachelor level at the Kosovos' Universities, where through version 23.0 Windows of the SPSS program, 57 factors were tested which were divided into 11 categories. The results (α=0.84, r=.873, R=.982, Sig.=000) showed that there was a correlation between the financial stress factor (FSF) and the educational-teaching factor (ETF) for students, so to increase performance during online learning the following findings should be considered: 1) students should have had concentration, adaptation and good communication during the lesson, 2) students should have had good financial conditions within the family to adapt to the new learning and teaching environment, 3) stress factors should be removed to increase learning motivation, 4) the university should provide suitable learning opportunities for students who have worked so as not to lose their jobs, 5) there should be reductions in tuition fees or flexible ways to pay them, 6) professors should provide information about exams, lecture, graduations so that students did not have educational-financial stress. Therefore, the six most important findings of this research should be taken into account to increase student performance during online learning. Research implications suggest that focusing during online learning enhances student performance, and that families who have good financial standing have less financial stress to create the conditions for a new learning environment, so these findings may become a reference for subsequent research. © 2022 Eskisehir Osmangazi University. All rights reserved.