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Tax receipt is a major source of government financing to build the infrastructure and operating costs of a country. The population of this study was 87,846 individual taxpayers who were registered in KPP Pratama Medan city. The samples of this research are 100 individual taxpayers. This study discusses the influence of taxpayer awareness (X1) on the performance of tax revenue (Y), the direct influence of fiskus service (X2) on the performance of tax revenue (Y), Taxpayers Awareness (X1) on Taxpayer Compliance (Z) H0 is rejected so that there is a significant influence. Analysis of direct influence of Fiskus Services (X2) on Taxpayer Compliance (Z), H0 is accepted so as not to have a significant effect. Analysis of the indirect effect of taxpayer awareness (X1) on the performance of tax revenues (Y) through taxpayer compliance (Z) that taxpayer compliance (X1) on the performance of tax revenue (Y) significant effect through taxpayer compliance (Z) or in other words taxpayer compliance variable is an intervening variable or a mediation variable. Analysis of the indirect effect of Fiskus Services (X2) on the performance of tax revenues (Y) through taxpayer Compliance (Z) shows that Fiskus Service (X2) do is not have a significant effect on taxpayer compliance (Z) or in other words that taxpayer compliance variable is not an intervening variable or mediation variable.

Background: Childhood trauma and combat-related trauma are both associated with decreased psychosocial functioning. Coping strategies play an important role in the adjustment to traumatic events. Objective: The present study examined childhood trauma and the mediating role of coping strategies in adult psychological symptoms in a non-clinical military population after deployment to Afghanistan. Additionally, the moderating role of coping strategies in vulnerability to combat events was explored. Method: Participants (N = 932) were drawn from a prospective study assessing psychological complaints (SCL-90), early trauma (ETISR-SF), combat-related events and coping strategies (Brief COPE). Mediation analyses via joint significance testing and moderation analyses were performed. Results: Childhood trauma is related to adult symptoms of general anxiety, depression and problems concerning interpersonal sensitivity through the mediation of self-blame as a coping strategy. Some evidence was found that self-blame moderated vulnerability to combat-related events resulting in psychological complaints, specifically symptoms of anxiety and depression. Conclusion: Military personnel should be made aware of self-criticizing maladaptive belief systems when dealing with aversive events. Negative beliefs about oneself and distorted trauma-related cognitions may have a basis in childhood events. Self-blame cognitions may be a potential mechanism of change in empirically supported trauma interventions such as cognitive processing therapy.

Background: Childhood trauma and combat-related trauma are both associated with decreased psychosocial functioning. Coping strategies play an important role in the adjustment to traumatic events. Objective: The present study examined childhood trauma and the mediating role of coping strategies in adult psychological symptoms in a non-clinical military population after deployment to Afghanistan. Additionally, the moderating role of coping strategies in vulnerability to combat events was explored. Method: Participants (N = 932) were drawn from a prospective study assessing psychological complaints (SCL-90), early trauma (ETISR-SF), combat-related events and coping strategies (Brief COPE). Mediation analyses via joint significance testing and moderation analyses were performed. Results: Childhood trauma is related to adult symptoms of general anxiety, depression and problems concerning interpersonal sensitivity through the mediation of self-blame as a coping strategy. Some evidence was found that self-blame moderated vulnerability to combat-related events resulting in psychological complaints, specifically symptoms of anxiety and depression. Conclusions: Military personnel should be made aware of self-criticizing maladaptive belief systems when dealing with aversive events. Negative beliefs about oneself and distorted trauma-related cognitions may have a basis in childhood events. Self-blame cognitions may be a potential mechanism of change in empirically supported trauma interventions such as cognitive processing therapy.

Based on the empirical analysis of panel data on new energy listed companies in China, the relationships among government subsidies, enterprise research and development input (R& ; D input), and firm performance are explored to measure the impact of government subsidies on firm performance and the mediation mechanism of R& ; D input. In addition, the effects of the moderation variables of regional characteristics and state ownership are measured from the enterprise heterogeneity perspective. The results show that government subsidies have a positive promoting effect on R& ; D input ; R& ; D input has a two-year lag positive effect on firm performance ; government subsidies have a two-year lag positive effect on firm performance through the mediation role of R& ; D input. Regional characteristics and enterprise properties moderate the effect of government subsidies on firm performance. Government subsidies have a greater positive effect on firm performance in the eastern coastal areas than they do in mid-west coastal areas, and there is a crowding-out effect on the mid-west coastal areas. Government subsidies have a greater positive effect on the performance of non-state-owned enterprises than they do on state-owned enterprises. Suggestions are provided for the government to adjust subsidy policy and improve the performance of new energy enterprises.

PurposeThe purpose of this paper is to examine how organizational workers improve their perceived mobile user experience (UX) locus of control affected through organizational ambidexterity when using enterprise mobile systems (EMS). This study investigates the mediation role of business process customizability in the relationship between habitual use of EMS by individuals and organizational ambidexterity.Design/methodology/approachOver 150 possible respondent mobile phone users across 40 organizations in metropolitan National Capital Region (NCR) of Delhi with approximately were given the questionnaire. The data of a total of 121 NCR valid respondents aged between 22 and 49, after scrutinizing all collected questionnaires and removing those that had too many missing values or had the same answer to all questions, were used for analysis. The respondents were sampled from a research panel directory of a set of firms of the research firm hired for this survey.FindingsThe study finds complete mediation between the habitual use of EMS and organizational ambidexterity. Importantly, the empirical findings provide the research community with a deeper understanding of how EMS usage impacts organizational ambidexterity and individual's UX locus of control.Originality/valueIt draws some newer areas of research with respect to interactions between enterprise mobile systems, business process customization due to enterprise mobile systems and organizational ambidexterity, which were hitherto unexplored.

Over the past four decades, abortion has remained the most controversial domestic issue in the US. Public opinion toward legalizing abortion has been sharply divided yet stable according to several major surveys. This study examines how religion and other important factors affect Asian Americans' views toward abortion. Data are from the National Asian American Survey 2008 and multivariate analyses are used to examine whether religion exerts a mediation effect and explore attitudinal differences among six major Asian American groups. Results show that Asian Americans resemble the broader society in their opinions toward the abortion issue in that a documented sharp division exists among Asian American respondents. Groups ranked by the level of support for legal abortion are: Japanese, Chinese, Asian Indians, Korean, Filipino/a, and Vietnamese Americans. OLS regression analyses show that religiosity mediates the impact of religious affiliation on opinions toward abortion for Asian Americans who are non-Catholic Christians. Among Asian American who are Catholics, only a partial mediation effect is observed in the analysis. Analysis conducted for each Asian American group shows that different factors exert varying degree of influence in the opinion toward legalized abortion. Thus, an interaction effect of religion and ethnicity is found. Implications concerning ethnic diversity, religion, and opinions toward abortion are discussed in the paper.

The aim of this paper is (i) to make explicit the importance and necessity of creating spaces of mediation in the educational field between humanistic and scientific cultures, and (ii) to point out the concrete possibility of finding a convergence zone in History and Philosophy of Science. The pursuit for mediation fields of knowledge between these two cultures is not a trivial matter: science is a fundamental structural element of our societies and, therefore, a better understanding of this phenomenon and its relationship with the humanities will have a positive impact on its integration and development within current democracies. ; El presente artículo tiene por objetivos tanto (i) visibilizar la importancia y necesidad de crear espacios de mediación en el terreno educativo entre lo que se ha denominado como cultura humanística y cultura científica, como (ii) señalar la posibilidad concreta de hallar en la Historia y la Filosofía de la Ciencia un espacio en el que estas dos culturas convergen. La búsqueda de espacios de mediación no es un asunto banal, la ciencia es un elemento estructural fundamental de nuestras sociedades y, por ello, una mejor comprensión de este fenómeno en el ámbito educativo podría favorecer positivamente su integración y desarrollo dentro de las democracias actuales.

Die vorliegende Arbeit beschäftigt sich mit dem Neutralitätsbegriff beim Dolmetschen. Sie gliedert sich in einen theoretischen und einen empirischenTeil. Ersterer stellt den Versuch einer dolmetschspezifischen Definition des Neutralitätsbegriffs dar. Grundlage hierfür ist die Analyse von Neutralitätskonzepten in anderen wissenschaftlichen Disziplinen (z. B. Philosophie, Politikwissenschaft). In Anlehnung an das von Rodigast (2015) für die Mediation entwickelte Neutralitätskonzept wird ein Fragebogen zur Evaluation von Neutralität beim Dolmetschen entwickelt, dessen Anwendbarkeit im zweiten Teil der Arbeit geprüft wird. Gegenstand der Analyse ist das Dolmetschsetting am Ruanda-Tribunal (ICTR). Die qualitative Datenerhebung erfolgt basierend auf Prozessakten, Video- und Audiomitschnitten der Verhandlungen sowie Aussagen von ehemaligen Dolmetscherinnen und Dolmetschern des ICTR.:Einleitung . 1 1 Das Rollenverständnis der Dolmetscherin im Umbruch – neutrale "Übersetzungsmaschine" oder aktive Kommunikationsteilnehmerin? . 2 2 Ursprünge des Neutralitätsparadigmas beim Dolmetschen und Gründe für seine Etablierung . 4 3 Aktuelle Beiträge zur Debatte um die Neutralität im Dolmetschberuf . 9 3.1 Melanie Metzger und ihre "Dekonstruktion des Mythos Neutralität" . 10 3.2 Aus der Germersheimer Konferenz zur Neutralität im Dolmetschen 2013 . 12 4 Auf der Suche nach der Neutralität. Eine interdisziplinäre Recherche zu Neutralität, Objektivität und Unparteilichkeit . 19 4.1 Neutralität in der Politik . 19 4.2 Neutralität und Objektivität in der Soziologie . . 20 4.3 Unparteilichkeit als philosophisch-ethischer Begriff . 22 4.4 Schlüsse aus der Betrachtung des Neutralitätsbegriffs in anderen Wissenschaftsfeldern . 23 5 Entwicklung eines fachspezifischen Neutralitätskonzeptes am Beispiel des Berufsfeldes Mediation . 24 6 Zusammenfassung der bisherigen Erkenntnisse über Neutralitätskonzepte . 28 7 Neutralität auf dem Prüfstand. Fallanalyse des Dolmetschens am Ruanda-Tribunal . 32 7.1 Historische Situierung des Völkermords in Ruanda . 34 7.2 Das Ruanda-Tribunal – Gründung, Funktion, Struktur . 35 7.3 Der Sprachendienst des ICTR . 36 7.4 Verwendete Quellen für die Fallanalyse . 37 8 Anwendung des Fragebogens . 38 8.1 Fragen zur Neutralität im Vorfeld der Dolmetschsituation und in Bezug auf das Setting . 38 8.2 Fragen zur Neutralität während des Kommunikationsprozesses . 50 9 Auswertung . 59 9.1 Zur Neutralität des Dolmetschsettings und der Dolmetscherinnen am ICTR . 59 9.2 Zur Anwendbarkeit des Fragebogens zur Überprüfung von Neutralität . 63 9.3 Fazit . 65 10 Quellenverzeichnis . 66

In 2012, two Afghan asylum seekers camped outside the Parliament building in Helsinki during a hunger strike that lasted for 72 days. Although the protest was very visible in the city space, the mainstream media and most politicians ignored it. This paper analyzes the protest and its mediation through the concepts of borderscape and visibility. Using methods of visual and discourse analysis, we examine the ways in which the hunger strike protest – and its mediation – negotiate the (in)visibility of borders. We show how the city can be a site for both policing and for politicizing asylum issues. In particular, we focus on the ways in which protesting asylum seekers embody borders and border control, making dis-located borders visible in spaces where citizens do not see them. The concept of "borderscape" is an example of the view on borders that sees bordering as a practice that disperses borders in physical and socio-political space. Moreover, we examine the mediated reactions of various agents, such as the Lutheran church, activists, politicians, and journalists, as well as the protesters themselves, focusing on visibility as social recognition. Our analysis of the hunger strike reveals the situated gaze of social actors. It shows how border struggles are situated within landscapes of politics of protection and politics of listening. ; peerReviewed

The Asia-Pacific region is notable for its diversity and the close interplay between the countries and economies of this area. As a member of this region, Taiwan has consistently participated in relevant bilateral or regional interactions related to both economic and noneconomic matters with other nations. As such, differences or disputes are often unavoidable. Therefore, an effective and peaceful dispute settlement mechanism is required to maintain amicable and mutually beneficial relations in this region. For that purpose, the international community should recognize the Asia-Pacific Regional Mediation Organization (hereinafter ARMO') to initiate new international dispute resolution mechanisms. This paper mainly assesses the possible influences of the ARMO from the perspective of Taiwan, and analyzes and compares the different mediation mechanisms at domestic and international levels. As the ARMO has a broad coverage regarding membership and jurisdiction, and would appoint impartial and professional mediators who provide a 'friendly, swift and peaceful forum platform for dispute resolution, the ARMO is a promising platform for Taiwan to settle a wide range of disputes. If the ARMO could achieve a balance between efficiency and the autonomy of parties with respect to the proceedings and the effect of the settlement, the ARMO could be achieved a higher standing in the Asia-Pacific region.

AbstractObjectiveThe present study examines the impact of parents' perceptions of child‐related stress on observed couple communication and their self‐reported relationship satisfaction.BackgroundA considerable body of evidence indicates that challenges related to raising children can negatively affect parents' interactions and relationship satisfaction. Although some potentially underlying mechanisms have been explored in previous research, questions about the potential effect of child‐related stress on the interparental relationship remain open.MethodParents' perceptions of child‐related stress and relationship satisfaction were assessed in a convenience sample of 118 parental couples living in Switzerland. Additionally, the couples participated in a conflict conversation task to obtain an observational measure of couples' communication quality. Data were analyzed with an actor–partner interdependence mediation model.ResultsChild‐related stress among parents was directly linked to lower relationship satisfaction in both partners and one partner's child‐related stress was associated with the other partner's communication quality. The mediation analysis revealed that high levels of child‐related stress were linked with relationship satisfaction by impairing the other partner's communication quality.ConclusionThe study suggests that child‐related stress is among the challenges that may impair parents' relationship quality, partially mediated through worsened couple communication.ImplicationsThe findings support the potential benefits of prevention programs aimed at reducing child‐related stress and enhancing couple coping skills for maintaining parents' relationship satisfaction over time.

This Special Issue brings together seven affective mediations on the theme of mediating affect. The articles were presented in an earlier form at the inaugural Affect Theory Conference, held in Millersville (Pennsylvania, USA) in October 2015. Authors were invited to take on the question of 'media' and 'mediation' in the context of the blossoming field of affect studies. Each article in turn tackles a particular trajectory of concern examined as a multiplicity—the philosophy/study of living and feeling, fear and the amplification of affect, trauma and absence, detention and compassion, memorialization and shōjo (少女) (the girl trope in postwar Japanese cinema), whiteness and the good life. The theoretical, disciplinary and cultural lineages are many. Developed together within the context of the project of cultural studies, the resulting Special Issue provides an opportunity to consider more deeply how 'media-world assemblages' (Murphie 2017) give rise to certain political and ethical questions. In this Issue, we encounter six different media-world formations and learn how they shift as they pulsate with affective relations. As well as introducing these relations, this Introduction canvases some of the conceptual work that has gone into 'mediating affect', addressing the context that underpins this bringing together of terms and seeking out ways of provoking further research.

AbstractThis empirical legal study examines the perceptions of retail customers on the dispute resolution clauses contained in the governing law and jurisdiction clauses in Islamic finance contracts in Malaysia. Since Islamic financial institutions and their customers are more likely to opt for litigation in the event of a dispute, this study explores ways of providing for unambiguous dispute resolution clauses that are well understood by the parties. Such clauses are expected to incorporate effective dispute resolution processes such as mediation and arbitration through a multi‐tiered mechanism. Primary data collected through survey questionnaire administered on 160 Islamic bank customers is analysed using both factor analysis and structural equation modelling. The empirical legal study reveals that there is a statistically significant direct effect of dispute resolution clauses in Islamic finance contracts on the legal awareness and understanding of the customers and indirect effect on the customers' dispute resolution channels. It therefore follows that there is a need to provide for more effective clauses that allow for mediation and arbitration in the governing law and jurisdiction clauses of Islamic finance contracts in Malaysia. Such alternative dispute resolution processes can be structured in a multi‐tiered manner that will only allow for litigation as a last resort. This will allow Islamic financial institutions and their customers to make informed decisions about the best option for effective dispute management.

Challenging the conventional perception that "power corrupts," the authors assert that activation of customer power before a service encounter can lead to less negative behavioral manifestations toward a service provider after a service failure. Three experimental studies help substantiate this contention. Study 1 shows a sequential mediation process of how increased power leads to a more positive secondary appraisal and lessens the perceived severity of a failure. This process ultimately leads to (1) lower intentions for revenge and (2) lower demanded compensation. Study 2 solidifies these findings using stimuli for power inducement easily replicable by service managers. Study 3 establishes the boundary conditions and finds that the positive effects of power in postservice failure only holds for a single service failure context but not a double deviation context. This research offers an integrated explanation of how power leads to more positive behavioral actions through a sequential mediation effect involving cognitive appraisals. In doing so, this research sheds light on the nuances of power in affecting customer behavior. The practical method of activating perceived power may motivate service managers to apply it to buffer the potential negative effects of service failure. However, caution is advised, as such effects may diminish in the context of a series of failed resolution attempts.

Purpose– Organizational identification refers to a person's sense of belonging within the organization in which they work. Despite the importance of organizational identification for work-related attitudes and organizational behavior, little research has directly examined the mechanisms that may link these. The purpose of this paper is to provide an understanding of how organizational identification relates to job satisfaction.Design/methodology/approach– Adopting a social identity perspective, the authors present and test two models that describe work engagement and its constituent dimensions (vigor, dedication, absorption) as mediating the relationship between organizational identification and job satisfaction.Findings– Bootstrapped mediation analyses provided support for full mediation whereby there is an indirect (via work engagement) and positive effect of organizational identification on job satisfaction. Analyses also provided support for the mediating effects of the three dimensions of work engagement, vigor, dedication, and absorption, in this relationship.Practical implications– Although cross-sectional, this study provides a needed first step toward an understanding of the important role of organizational identification for job satisfaction and the mediating role of work engagement in this relationship.Originality/value– The results provide valuable insights into the effects of organizational identification and address some of the gaps in understanding social identity as the context for work behaviors. Theoretical and practical implications for strengthening employee engagement and enhancing organizational identification are discussed.