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Academy of IRMBR Volume  7, December, 2019
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S.No. Title Authors Pages Download
Albanian Franciscan and Jesuit Drama and Theatre Christian Literature and the Concept of Theatrum Mundi
The first Albanian drama, "Christmas Night" by Fr. Leonardo De Martino in 1880, although late compared to European sisters, marked the beginning of the Jesuit school of literature and thought by attributing to itself the qualities of a favorite genre, and initiating aesthetic, philosophical, philological, artistic, but also religious and national principles. To observe the interest of the Franciscan and Jesuit fathers on gender tragedy-drama-comedy as major dramatic categories, but also in other genres of its application, one must examine historical, cultural, educational, and social reasons, and even theories of reading and reception of literary work, specifically of the dramatic work, which are finally summed up in Christian theater, as the philosophy of the philosophical and aesthetic concept of Theatrum mundi.
Keywords: Albanian Franciscan and Jesuit drama, Theatrum Mundi, Tragedy, Drama, Comedy.

Behavioral Intention (BI) of Consumers Who Choose Visually Impaired or Blind Massage Therapists (VIBMTs)

Massages are increasingly popular with consumers given the growing emphasis on health and leisure activities during past few years. Massages can help people to unwind and relax in the stressful modern life. It is also beneficial to health and longevity. This paper seeks to construct a new model on consumers’ behavioral intention (BI) on the basis of Theory of Planned Behavior (TPB). The purpose is to validate the intentional behavior of consumers who choose visually impaired or blind massage therapists (VIBMTs). The first step is to build the behavioral intention model with three dimensions, i.e. attitude towards the behavior (AT), subjective norms and perceived behavior control. The purpose is to validate the behavioral intention patterns described in the model. This paper interviews the consumers who have used the services of visually impaired or blind massage therapists (VIBMTs) in Taipei, Taichung and Kaohsiung. The study is based on purposive sampling and SPSS and AMOS software packages are used for data statistics and analysis. The empirical results suggest: (1) attitude towards behavior (AT) and perceived behavioral control have positive and significant influence on behavioral intention (BI) of the consumers who choose visually impaired or blind massage therapists (VIBMTs); (2) subjective norms exhibit negative and significant influence on behavioral intention (BI); and (3) the behavior control perceived by the consumers who select visually impaired or blind massage therapists (VIBMTs) reports significant and positive effects on behavioral intention (BI). The research findings can serve as a reference for follow-up studies and the operators of massage services who hire visually impaired or blind massage therapists (VIBMTs).
Keywords: Visually Impaired or Blind Massage Therapists (VIBMTs), Behavioral Intention, Theory of Planned Behavior (TPB).
I-CHAO LEE and HONG PING LEE 470-484 Download(117)

Withholding Tax Procedures in Inheritance and Succession Tax in Turkey

In accordance with the provisions of Inheritance and Succession Tax Law No. 7338 of 1959; those who inherited because of death or disappearance, and those who donated from inter vivos transactions, and individuals who received non-controversial rewards due to lottery, sweepstakes or competitions, were enjoined in the case of the taxpayer and were responsible for filing and paying tax returns. In accordance with the provisions of this law, the principles of ownership and personality have been applied to the taxation of gains that can be earned by inheritance or donation, and have been accepted as the basis for the implementation of the levy process by means of a declaration in these two types of gains. However, in the case of non-controversial transitions, such as competition, sweepstakes, both due to the frequency of such transactions and the large number of taxpayers, the withholding tax method was preferred instead of the declaration system. The existence of a certificate of payment received from the Tax Office, which indicates that the tax is paid before the withholding process, by the person or authorities responsible for withholding it during the withholding process, stops the withholding process and prevents a duplicate tax process that may be undertaken with this possible transaction.
Keywords: Inheritance, Legacy, Inheritance and Succession Tax, Withholding.
SEDAT APAK 485-488 Download(123)

Organizational Sustainability and Competitiveness of SMEs in an Emergent Economy: A Bibliographical and Survey Approach

During the past years, there have been several research discussions on how to achieve sustainable development in countries, although free trade agreements resulted in an upturn of economies in a global market, like the Mexican emerging economy. At the same time, firms concerns on how to remain competitive, especially small and medium enterprises (SMEs) which are critical business for economies. Nowadays, in this context, some initiatives of organizational sustainability have become important strategies for firms to remain competitive, such as, Corporate Social Responsibility (CSR). However, it does not seem in all cases, especially for SMEs in emerging economies. Hence, this research aims to contribute on expanding understanding of this phenomenon, exploring the current strategies and barriers and SMEs managers’ characteristics, by carrying out a bibliographical analysis and a survey in SMEs, in the central region, Mexico. The main results depicted some factors for organizational sustainability in SMEs, for example, managers’ conscience about the negative effects of their unsustainable operations, as well as, general and sectors of SMEs characteristics. Focus on further research could be on how governments in these type of economies need to prioritize the elimination of barriers to sustainable development and make proactive efforts towards organizational sustainability of SMEs.
Keywords: Organizational Sustainability, SMEs, Competitiveness, Corporate Social Responsibility, Emerging Economy.

Research on Chinese-Style Plea Bargaining of Second Instance

Chinese Plea Bargaining (Lenient Punishments on Those Confessing to Their Crimes and Accepting Punishments) of second instance conforms to the penalty purpose and function theory, has certain positive significance for the repair the social relations. But as Plea Bargaining of second instance may lead to reduce the efficiency of lawsuit and the defendant pleaded guilty to abuse forfeit risk from the system, and so on, it shall differ from the Plea Bargaining of first instance. In China's current laws and regulations, there are no specific provisions about Plea Bargaining in second instance. Thus, our country should make specific provisions about Chinese Plea Bargaining in second instance, in order to prevent the legal risks. The applicable conditions and sentencing range of Plea Bargaining in second instance should be stricter than in first instance. Several considerations should be made when we apply Plea Bargaining in second instance: the victim’s opinion, spoils unlawfully taken back, and the defendant's subjective state of mind.
Keywords: Plea Bargaining, Admission of Guilt, Acceptance of Punishment, Second Instance, Spoils Unlawfully Taken Back, Sentencing Range, Reconciliation Procedure.
CHAO WANG and JING ZHAO 497-509 Download(107)

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