When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion – a Lebanese study

This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. The results confirm the multidimensionality of tax evasion attitudes. Idealism was negatively related to self‐interest tax evasion attitudes while relativism was positively related to such attitudes. Idealism was also positively related to tax evasion attitudes stemming from concerns about the justice of the tax system. Idealists in a weak tax environment seemingly go through a cognitive reframing process where they recognize that the tax system is unfair, and accordingly tax evasion is a way to serve a different moral absolute, that is of equity, rather than another different moral absolute, which is fulfilling obligations to governments. The results are also explained in light of the suggested low moral intensity of tax evasion among respondents. Policy implications are presented.     

Time series analysis of the nexus among corruption,political instability and judicial inefficiency in Pakistan

The purpose of this study is two folds: firstly, to analyze the direction of causality between corruption and political instability directly and secondly, to determine the causality between corruption and political instability indirectly through judicial inefficiency in Pakistan. The causality between corruption, political instability and judicial inefficiency is tested by applying Toda–Yamamoto Granger causality test. The results show that there is a lack of direct causal relationship between corruption and political instability. However, political instability and corruption cause each other indirectly through judicial inefficiency. The study highlights the critical role of judicial inefficiency leading to an important policy implication.     

Finance-growth nexus in China revisited: New evidence from principal components and ARDL bounds tests

This article re-examines the finance-growth nexus in China using principal components analysis and ARDL bounds testing approach to cointegration. The results suggest that principal components have an effective role in examining the links between growth and financial development and, that financial development fosters economic growth.     

Growth Effects of Fiscal Decentralization: Empirical Evidence from China's Provinces

In this paper, we revisit the fiscal decentralization-economic growth nexus in the case of China's provinces using autoregressive distributed lag bounds tests and pooled mean group estimators with time series data from the period 1979-2009. Using principal component analysis, we build a novel composite fiscal decentralization indicator consisting of five different fiscal decentralization measures and use it in the models in addition to conventional fiscal decentralization variables. The results suggest that there is a strong, positive, and statistically significant relationship between fiscal decentralization and economic growth in most provinces in China in both the short run and the long run.     

Real Exchange Rate Changes and the Trade Balance: The Evidence from Pakistan

This study uses quarterly data from July 1980 to June 2006 to explore the relationship between changes in real exchange rate and the trade balance of Pakistan. Applying the Auto Regressive Distributed Lag (ARDL) approach to cointegration, we examine the existence of a possible long-run relationship. We find the following: (1) a long-run relationship between the series exists, and (2) the coefficient of elasticity is negative and statistically significant, which does not support for the J-relation.

Given this, the policymakers should take a conservative approach in using currency devaluation to cure the fundamental disequilibrium in the balance of payments. It is likely that such policy may not produce the desired outcome—i.e., the trade balance may not improve.     

Qualitative analysis of feminine morality and visible personality characteristics among young adults

This article documents the perceptions and judgments of youth about character of female as ‘good’ or ‘bad’, based on her visible personality characteristics. A qualitative study is carried out among the undergraduate students in two public sector universities. This study highlights contextual factors linked with the choice of clothing and quality of physical appearance among young girls. The judgments about a girl’s character are based on immediate, apparent personality characteristics. This study found that there are two contrasting categories of clothing and visible personality associated with positive and negative feminine morality. Certain expectations are also found to be associated with the attire of young women in Pakistani society which restricts their individual choices. Pakistani and Britain national boys judged girl’s character as immoral or bad based on cosmetics usage, fashion-ability, body exposedness, physical attractiveness, friendliness, bold temperament, and easiness while interaction with boys.     

Predicament of identity in Iran: a qualitative meta-analysis of theoretical and empirical studies on identity

Identity is regarded as a theoretical and practical problematic issue constituting a large range of literature in social planning, political activities and cultural policy-making in the last decades. Thus, this study is to Meta-analyze three sorts of studies on identity in a distinctive perspective. These are: universal theories of identity, theoretical studies of identity in Iran and research studies on Iranian identity in Iranian academic sphere. The findings demonstrate that the sociological theories are more effective to discuss identity than other scientific fields. While the theoretical studies focused mainly on national level of identity, the empirical ones highlighted the sub-nation and global dimensions of identity. Most of studied researches employed constructivist approach. According to literature review of identity studies in Iran, the main sources of identity are the Persian language, Shiite religion, Islam, Oriental Culture, Oriental Mysticism, Modernity and National History. Generally, the sources of identity are diverse. The results indicate that the constitution of Iranian identity portrays a hybrid and synthetic texture in all levels.     

Will Consumers Purchase Stevia as a Sugar Substitute?: An Exploratory Study on Consumer Acceptance

Stevia rebaudiana Bertoni, commonly known as Stevia, is an ancient sweet herb native to Paraguay. The plant, especially the leaves, has a sweetening effect 300 times sweeter than saccharose. Malaysia has taken a particular interest in promotion of Stevia derivatives as a precautionary measure to combat chronic diseases. This study aims to investigate factors that influence the acceptance of Stevia-based products by consumers. Face-to-face interviews were conducted using a structured questionnaire with 900 consumers from Klang Valley areas. The results revealed that most of the respondents were willing to use Stevia-based products as a substitute for sugar. There was also a significant relationship between level of education and consumer’s willingness to change for Stevia-based products. Health benefits, promotion, availability, and price were found to be the most influential factors toward acceptance of Stevia-based products by consumers. An effective promotion is necessary to increase consumer’s awareness toward a more healthy diet.     

Female Social Networks: Identifying Better Communication Platforms to Advertise Nonprofit Services in Rural Pakistan

Women’s access to nonprofit organizations providing financial and community services is an issue in remote areas of Pakistan. Weak communication of nonprofit services to potential female clientele is a significant barrier to women’s access to nonprofit services. This article examines how personal networks among women in remote areas may improve the information delivery about the women-focused nonprofit projects in Pakistan. The women’s networks also play a critical role in members’ motivating each other to join the services offered by the nonprofit organizations. The study used concepts of network and social capital and current network analysis techniques. Data from three remote locations in Pakistan were analyzed using a 2-mode network analysis, content analysis of nonprofit websites, and face-to-face interviews. UCINET software program identified network routines (centrality measures).

The study found that friends, neighbors, and local schools are significant information sources for women. Most information about income-producing projects came from their spouses. Information about social services came from friends, neighbors, or social gatherings. Husbands have high betweenness centrality indicating high power over women’s access to services. Closeness centrality measures indicate that women are not well connected for exchanging information on nonprofit services.     

货币政策对物价稳定和经济增长的效应——中国与巴基斯坦的比较研究

本文采用自回归分布滞后模型对中国和巴基斯坦两国货币政策、通货膨胀与经济增长之间的长期关系进行了比较研究,由此得出如下几点结论:第一,两国的经验数据都印证了经济学家们普遍接受的通货膨胀是一种货币现象的推论;第二,货币非中性假说在两国的经验数据中均无法被拒绝;第三,在中国存在货币数量论所描述的货币供给与通货膨胀同步增长的预测关系,而这种关系在巴基斯坦却不存在;第四,两国若想实现较高的经济增长都必须在长期内降低通货膨胀率。