Mixed Method.
Mixed Method.
While identifying the research method, careful consideration has been made in relation to the research problem or research questions, existing data and the timespan of the study to identify an appropriate research method. Accordingly mixed methods have been found to be the most appropriate research method to study and analysis the research problem. In this line adequate literature review has been done to support the mixed method.
Johnson et al. (2007) provides the most comprehensive definition of the mixed method in context to its research applications. He states that mixed methods research is an intellectual and practical synthesis based on qualitative and quantitative research recognizing the importance of traditional quantitative and qualitative research but also offering a powerful third paradigm choice that often will provide the most informative, complete, balanced, and useful research results. Mixed methods research relies on qualitative and quantitative viewpoints, data collection, analysis, and inference techniques combined according to the logic of mixed methods research to address ones research question and is cognizant, appreciative, and inclusive of local and broader sociopolitical realities, resources, and needs. Furthermore, the mixed methods offer an important approach for generating important research questions and providing warranted answers to those questions.
states that some of the good reasons why mixed method is appropriate is when researcher wants to fully address the research problem and sub-problems by collecting,analysiing and interpreting both qualitative and quantitative data,when quantitative aspect of research study can compensate the weakness in qualitative research and vice versa.when qualitative data often provides insights that help a researcher form hypothesis about cause and effect relationship-hypothesis which researcher can subsequently test through quantitative research.When one type of data can inform and guide the subsequent collection of another type of data. When qualitative data may reveal underlying nuances and meaning that can help researcher make sense of numbers which sometimes seems inconsistent and contradictory in quantitative research.Researcher can make convincing case for particular conclusions through triangulation of the results.
Similarly, while OBSSR 2020 has studied the appropriateness of mixed methods in the context of health sciences, the applicability of mixed method per se for this study was found relevant and has been reviewed. The study states that the research methods must fit the research problem or question which are most suitable for mixed methods and are those in which the quantitative approach or the qualitative approach, by itself, is inadequate to develop multiple perspectives and a complete understanding about a research problem or question. Researchers may seek to view problems from multiple perspectives to enhance and enrich the meaning of a singular perspective. Other reasons include merging quantitative and qualitative data to develop a more complete understanding of a problem.
However Cresswell et al. (2011) would provide slightly a different and an additional understanding of the mixed method as method to explain the initial result, a method providing the option to explore before administering instruments, method to enhance experimental study with a qualitative method, and a method to describe and compare different type of cases. The author basically states that either quantitative or qualitative methods would be added to enhance the initial method to either support, enhance and compare and not necessarily complementing each other. Further the resource and timespan of the study should be considered in identifying the mixed method.
The authors have provided adequate evidence to support the emerging usage of the mixed methods as the third paradigm method providing a superior or a complete research result. The quantitative and qualitative method are the most popular methods, however, with the fast-changing business and social behaviors, it is not adequate to study with either method in itself. The impact of Indirect Tax incentives on the manufacturing companies in Bhutan is also viewed from an assumption of a policy perspective which would have considered the business and social behaviors of the Bhutanese in general.
2. Articulation
2.1. Relationship between Research question and the methods.
The main aim of the research is studying the impacts of the indirect tax incentives on the manufacturing companies in Bhutan. The outcome of the study would enable the policy makers to initiate necessary interventions going forward to reform the incentives or improve the incentives while on the other side the companies would be well equip with knowledge to partake in future consultation discussion with the policy makers . The impacts have been dissected into a principal research question and further into three sub-questions.
Principal Research Question:
The impact of Tax Incentives on the manufacturing companies in Bhutan?
Sub-questions.
What are the incentives available to the manufacturing industries?
How effective were the indirect tax incentives to the manufacturing industries in terms of boosting its growth?
What is the cost and benefit of the tax incentive for the government?
The selection of the mixed method research has been primarily influenced by the research questions. The three sub-questions will be rather answered using either qualitative or quantitative methods in seperation than using both the methods in a single question.The sub-questions; What are the incentives available to the manufacturing industries, What is the cost and benefit of the tax incentives for the government would require a explorative review and analysis and interpretation of the policy statements,laws,publish reports and journals.This would be carried out through the qualitative method as both questions have abundance of secondary data in addition to the data collected.
The sub-question: How effective were the indirect tax incentives to the manufacturing industries in terms of boosting its growth would be a quantitative approach using descriptive statistic to describe the body of the data and inferential statistic to draw a inferences based on a small sample size and importantly conducting hypothesis testing. The hypothesis will be developed around the relationship of indirect tax incentives and the growth of the manufacturing industries with the dependent variable Y being the growth and independent variable X as the indirect taxes.
Theoretical framework.
The Fiscal Incentives Act of Bhutan 2021 and the Economic Development policy 2016 states that one of main objectives for providing Tax incentives broadly to fostering the private sector growth which pragmatically at the ground level could implicitly be understood as boosting the growth of business entities in terms of number and most importing in terms of its profit-making capability.
Data collection, analysis, and tools.
Qualitative Data collection
The data collection would be carried out using variety of interview and document approaches. The data collection vide interview will be a different types of interviews consisting of email, face to face,focus group, online focus group and telephone interviews considering the interviewees overseas location and the time region differences. The data will also be collected through public document (Report, Policy documents, Journals etc) analysis.
The respondents of the interview will be the focused group people working at the managerial level who are primarily engaged into policy implementation in government offices and people engaged in financial accounting department in the manufacturing industries. The data will be analyzed using the Nvivo 12 software.
Quantitative Data collection
The 5 -point scale Likert survey question or a statement will be used to capture the data. The sample of Likert 5-point scale rating is shown below;Strongly disagree-1
Disagree-2
Neutral-3
Agree-4
Strongly agree-5.
The tools for the collection of the data have been kept open to google forms, excel and the survey monkey software. The respondents will be people engaged in the policy implementation in government offices and people engaged in the financial accounting department in the companies. The data will be analyzed using the SPSS software while accounting techniques of descriptive and inferential statistic methods will be employed as highlighted under articulation 2.1.
Triangulationstates that researcher can make more convincing case of particular conclusions if both qualitative and quantitative lead to those conclusions. The multiset of data collected for , analyzed through either qualitative and quantitative method, having tested different theories to answer the common research question will help to enhance the validity of the conclusion being drawn.
The data collected for qualitative, and the data collected for quantitative method will go through a triangulation process to iron-out an inconsistencies.
Quality assurances.
The primary strategy adopted for quality assurances of the research will be using a consistent data format and having a data handling protocol. Since the research will be conducted over a period of a time,the risk of data distortion by employing different formats or measurement during the course study will result in an invalid outcome.In order to avoid such outcomes a structured standards,protrocol and guidelines for data format,data handling in terms of recording will be prepared.
Feasibility and risk management.
The following two risk has been identified based on the time region difference and the culture and tradition influences.
Interview scheduling difficulties: The interview focused groups are located in overseas in Bhutan and further impacted by 4 hours time region differences, the interview scheduling difficulties has been envisaged. In order to overcome such difficulties pre-discussion on the interview dates will be discussed with the respondents as per their convenience and further different types of interview options have been kept open as discussed in Qualitative data collection under Articulation 2.2.
Non-respondents: The likelihood of increasing turnover of non-respondent if the survey questions or interview is conflicting against their management is seen as another risk.In order to overcome non-respondent risk ,outmost privacy and confidentiality will be maintained with anonymous response option being provided.
Despite the risk ,the research is feasible given the tools and technologies at your disposal to conduct research even without visiting the actual field of study in Bhutan.
Project timeline
The project timeline is for 13 months and segmented into components as tabulated below;Conclusion.
References
Creswell, J. W., & Plano Clark, V. L. (in press). Designing and conducting mixed methods research. ThousandOaks, CA: Sage
Johnson, R.B., Onwuegbuzie, A.J. and Turner, L.A. (2007). Toward a Definition ofMixed Methods Research. Journal of Mixed Methods, 1[2], 112-133
Teddlie, C. and Tashakkori, A. (2009). Foundations of Mixed Methods Research:Integrating Quantitative and Qualitative approaches in the Social and Behavioral Sciences. Sage: CA
INTRODUCTION
There is no doubt that now a days, attracting and retaining talented employees is a top priority for any organization. To keep the pace of achieving goals, organizations try their best to hire competent human resources. Therefore, financial incentives and rewards are the solutions to retain talented employees in organization. Employees are satisfied when they are treated fairly with a satisfactory income.
Doctors have difficulties in meeting the needs of the patients if their own needs are not met; therefore, the study of financial implication on organization due to attrition of specialist doctors has become an important subject for researchers to solve or address. They deserve to be treated fairly with a fair income and job satisfaction to some extent reflects good salaries. Job is a main source of income as well as an important component of life. Moreover, the work of doctors is very complex, and they are the one who saves millions of lives. So, their jobs take away a large part of the day and contribute to ones social standings. Satisfaction with ones job is an important component for the well-being of employees. In an organization, productivity and quality of service depend entirely on the organization's ability to manage the human resources through various schemes such as bonus, increments, high salary etc.
RESEARCH PROBLEM
Financial implication to JDWNR Hospital due to doctors job dissatisfaction.
PROBLEM STATEMENT
Giving good care to the patients has become a major challenge in JDWNR Hospital at Thimphu as the current employees working are not happy with their job and started resigning from the job. As a result of job dissatisfaction among the employees, the patients who come for treatment are bearing the frustration of the outcome as they are ill-treated. Moreover, there is lack of specialist doctors and patients are referred outside the country incurring huge expenses.
RESEARCH QUESTIONS
Major Question
Why are hospital employees not satisfied with their career?
Why good public health care delivery services are decreasing?
Minor Question
What are the feedbacks from the patients with regard to health care services
Does the hospital employees work with full dedication to their service.
What are the factors leading towards poor health care services?
LITERATURE REVIEW
Job satisfaction is defined with different concepts by different scholars and researchers due to the nature of work, emotional impact, salary paid and hours involved.
In the field of health, Garon and Ringl (2004) identified factorial variables that affect the job satisfaction of hospital employees. These factors are: 1) working conditions, including workload and staffing; 2) work environment: empowerment, autonomy, co-management and control practices; 3) salaries, benefits and school support; 4) stress; 5) leadership issues; 6) role conflict and confusion; 7) professional recognition; 8) communication and collaboration among nurse practitioners; 9) working hours, shifts and schedules; 10) peer groups and sense of belonging.
A study (Lephalala et al., 2008) identified factors influencing job satisfaction among nurses in selected private hospitals in England. The results showed dissatisfaction with the salary.
In contrast, nurses were satisfied with other extrinsic factors, including organizational and administrative policies, supervision, and interpersonal relationships. Nurses identified factors affecting job satisfaction, including lack of promotion, lack of opportunity for advancement, working in dead-end jobs, and lack of participation in decision-making and policy-making activities . Differences in work environments have been reported to lead to differences in job satisfaction.
Muhammad Syed. A., & Akhtar N. 5 (2014) examines the impact of perceived work-life balance and job satisfaction on the organizational commitment of healthcare employees. Work-life balance should increase job satisfaction, which will lead to long-term organizational commitment among employees. The results indicated that the respondents had moderate levels of work-life balance, job satisfaction and organizational commitment. The authors concluded that work-life balance and job satisfaction are important in developing and strengthening the organizational commitment of healthcare workers.
Singh Rajkumar G. (2013) conducted a study on hospital employees to investigate the factors affecting job satisfaction. The authors state that an employee's positive performance in the organization is the result of his satisfactory work experience. The study examines the factors affecting job satisfaction among employees of private hospitals in Manipur, India. Significant correlations exist between employee job satisfaction and relational behavior factors, salary and compensation factors, training, and career development factors.
Salary and compensation factors are the most important factors positively related to employee job satisfaction. Chapter
M., & Johari F. (2013) investigated the factors affecting job satisfaction and job performance and the relationship between job satisfaction and job performance. The study identified four factors: work comfort, benefits, salaries, incentives and assessed their impact on the job satisfaction of medical staff working in Libyan public hospitals. Staff and medical personnel are dissatisfied with all the factors that affect job satisfaction, leading to poor work performance in the hospital. The study concluded that in addition to good salaries and an effective incentive system, if employees are satisfied and treated well by management, the performance of medical staff and the quality of medical care in hospitals improve. will also improve.
Sharma.
Metal. (2012) conducted a cross-sectional study among Indian physicians using a comprehensive personalized questionnaire to assess their job satisfaction and identify influencing factors. A multistage sampling method was used to sample 170 physicians from two medical institutions.
15 dimensions of job satisfaction were studied through 42 questions. The results of this study showed that approximately 74% of doctors are satisfied with their work. The nine factors are actual working conditions, freedom to choose how you want to work, attitudes of colleagues, recognition of good work, attitudes of immediate supervisors, salary levels, opportunities to use skills, interdepartmental and intradepartmental management and attention to recommendations. correlated with physician job satisfaction. According to the authors, the pattern of reported high satisfaction among Indian physicians is similar to that of physicians working in developed countries in particular.
Bagheri S., et.al.9 (2012) In their study, factors influencing job satisfaction were investigated from the perspective of employees working in the healthcare system. Factors influencing job satisfaction among health system employees were discussed in eight focus groups. The factors identified from the literature review were grouped into four groups: structure and management, social, work, environment, and well-being.
The results confirm the importance of structural and managerial, social, professional, environmental and well-being factors on levels of job satisfaction. During the focus group discussions, new factors were identified that were associated with individual characteristics such as employee characteristics and development. The authors conclude that an employee's personal characteristics should be considered as a factor influencing job satisfaction.
SIGNIFICANCE AND INNOVATION
The outcome from this research is expected to understand government the causes of doctors attrition in the country and the future researchers doing research on the same organizations employees or in the related field.
Since attrition of doctors has financial implications to the organization, it will suggest government to study and implement incentives for the doctors to retain them and to decrease expenditures in referring patients to other countries.
The idea of innovation and creativity would be studied by paying higher than other similar ranked employees to encourage and retain them which can reduce patients referral numbers.
This research would enable policy makers to understand and implement incentives like risky work incentives, heavy workloads incentives and other allowances which equals with their works rather than their positions and ranks, the country can reduce patient referral expenditures which is much higher than what is been paid to the doctors.
REFERENCES
Garon, M., & Ringl, K. K. (2004). Job satisfaction of hospital-based registered nurses.Online Journal of Clinical Innovations, 7(2), 148.
Lephalala et al., (2008). Factors influencing nurses job satisfaction in selected private hospitals inEngland, Curationis; Vol 31,60-69. http://www.curationis.org.za/index.php/curationis/article/view/1040Mohammad, Syed, A., & Akhtar, N. (2014). The Influence of Work Life Balance and Job Satisfaction on Organizational Commitment of Healthcare Employees. International Journal of Human Resource Studies, 4(2), 1824. http://doi.org/10.5296/ijhrs. v4i2.5667 Singh, Rajkumar Giridhari. (2013). Factors Explaining Job Satisfaction Among Hospital Employees. OPUS: Annual HR Journal, [S.l.], p. 29-43, ISSN 0973-9866. Available at: http://www.i-scholar.in/index.php/oahj/article/view/43487
Elarabi, H. M., & Johari, F. (2014). The Determinant Factors Effecting the Job Satisfaction and Performance in Libyan Government Hospital. Asian Social Science, 10(8), 5565. http://doi.org/10.5539/ass.v10n8p55Sharma, M., Goel, S., Singh, S. K., Sharma, R., & Gupta, P. K. (2014). Determinants of Indian Physicians Satisfaction & Dissatisfaction from Their Job. The Indian Journal of Medical Research, 139(3), 409 417.http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4069735/
Bagheri, S., Kousha, A., Janati, A., & Asghari-Jafarabadi, M. (2012). Factors Influencing the Job Satisfaction of Health System Employees in Tabriz, Iran. Health Promotion Perspectives, 2(2), 190196. http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3963645/
Mixed Method Method
The research problem or research questions, the available data, and the length of the study have all been carefully considered while choosing a research method. Mixed methods have thus been discovered to be the most suitable research method to examine and analyze the research subject. The mixed technique has been adequately reviewed in this line of research as both quantitative data and qualitative data has to be used in my research.
While identifying the research method, careful consideration has been made in relation to the research problem or research questions, existing data and the timespan of the study to identify an appropriate research method. Accordingly mixed methods have been found to be the most appropriate research method to study and analysis the research problem. In this line adequate literature review has been done to support the mixed method.
Johnson et al. (2007) provides the most comprehensive definition of the mixed method in context to its research applications. He states that mixed methods research is an intellectual and practical synthesis based on qualitative and quantitative research recognizing the importance of traditional quantitative and qualitative research but also offering a powerful third paradigm choice that often will provide the most informative, complete, balanced, and useful research results. Mixed methods research relies on qualitative and quantitative viewpoints, data collection, analysis, and inference techniques combined according to the logic of mixed methods research to address ones research question and is cognizant, appreciative, and inclusive of local and broader sociopolitical realities, resources, and needs. Furthermore, the mixed methods offer an important approach for generating important research questions and providing warranted answers to those questions.
states that some of the good reasons why mixed method is appropriate is when researcher wants to fully address the research problem and sub-problems by collecting,analysiing and interpreting both qualitative and quantitative data,when quantitative aspect of research study can compensate the weakness in qualitative research and vice versa.when qualitative data often provides insights that help a researcher form hypothesis about cause and effect relationship-hypothesis which researcher can subsequently test through quantitative research.When one type of data can inform and guide the subsequent collection of another type of data. When qualitative data may reveal underlying nuances and meaning that can help researcher make sense of numbers which sometimes seems inconsistent and contradictory in quantitative research.Researcher can make convincing case for particular conclusions through triangulation of the results.
Similarly, while OBSSR 2020 has studied the appropriateness of mixed methods in the context of health sciences, the applicability of mixed method per se for this study was found relevant and has been reviewed. The study states that the research methods must fit the research problem or question which are most suitable for mixed methods and are those in which the quantitative approach or the qualitative approach, by itself, is inadequate to develop multiple perspectives and a complete understanding about a research problem or question. Researchers may seek to view problems from multiple perspectives to enhance and enrich the meaning of a singular perspective. Other reasons include merging quantitative and qualitative data to develop a more complete understanding of a problem.
However Cresswell et al. (2011) would provide slightly a different and an additional understanding of the mixed method as method to explain the initial result, a method providing the option to explore before administering instruments, method to enhance experimental study with a qualitative method, and a method to describe and compare different type of cases. The author basically states that either quantitative or qualitative methods would be added to enhance the initial method to either support, enhance and compare and not necessarily complementing each other. Further the resource and timespan of the study should be considered in identifying the mixed method.
The authors have provided adequate evidence to support the emerging usage of the mixed methods as the third paradigm method providing a superior or a complete research result. The quantitative and qualitative method are the most popular methods, however, with the fast-changing business and social behaviors, it is not adequate to study with either method in itself. The impact of Indirect Tax incentives on the manufacturing companies in Bhutan is also viewed from an assumption of a policy perspective which would have considered the business and social behaviors of the Bhutanese in general.
2. Articulation
2.1. Relationship between Research question and the methods.
The main aim of the research is studying the impacts of the indirect tax incentives on the manufacturing companies in Bhutan. The outcome of the study would enable the policy makers to initiate necessary interventions going forward to reform the incentives or improve the incentives while on the other side the companies would be well equip with knowledge to partake in future consultation discussion with the policy makers . The impacts have been dissected into a principal research question and further into three sub-questions.
Principal Research Question:
The impact of Tax Incentives on the manufacturing companies in Bhutan?
Sub-questions.
What are the incentives available to the manufacturing industries?
How effective were the indirect tax incentives to the manufacturing industries in terms of boosting its growth?
What is the cost and benefit of the tax incentive for the government?
The selection of the mixed method research has been primarily influenced by the research questions. The three sub-questions will be rather answered using either qualitative or quantitative methods in seperation than using both the methods in a single question.The sub-questions; What are the incentives available to the manufacturing industries, What is the cost and benefit of the tax incentives for the government would require a explorative review and analysis and interpretation of the policy statements,laws,publish reports and journals.This would be carried out through the qualitative method as both questions have abundance of secondary data in addition to the data collected.
The sub-question: How effective were the indirect tax incentives to the manufacturing industries in terms of boosting its growth would be a quantitative approach using descriptive statistic to describe the body of the data and inferential statistic to draw a inferences based on a small sample size and importantly conducting hypothesis testing. The hypothesis will be developed around the relationship of indirect tax incentives and the growth of the manufacturing industries with the dependent variable Y being the growth and independent variable X as the indirect taxes.
Theoretical framework.
The Fiscal Incentives Act of Bhutan 2021 and the Economic Development policy 2016 states that one of main objectives for providing Tax incentives broadly to fostering the private sector growth which pragmatically at the ground level could implicitly be understood as boosting the growth of business entities in terms of number and most importing in terms of its profit-making capability.
Data collection, analysis, and tools.
Qualitative Data collection
The data collection would be carried out using variety of interview and document approaches. The data collection vide interview will be a different types of interviews consisting of email, face to face,focus group, online focus group and telephone interviews considering the interviewees overseas location and the time region differences. The data will also be collected through public document (Report, Policy documents, Journals etc) analysis.
The respondents of the interview will be the focused group people working at the managerial level who are primarily engaged into policy implementation in government offices and people engaged in financial accounting department in the manufacturing industries. The data will be analyzed using the Nvivo 12 software.
Quantitative Data collection
The 5 -point scale Likert survey question or a statement will be used to capture the data. The sample of Likert 5-point scale rating is shown below;
Strongly disagree-1
Disagree-2
Neutral-3
Agree-4
Strongly agree-5.
The tools for the collection of the data have been kept open to google forms, excel and the survey monkey software. The respondents will be people engaged in the policy implementation in government offices and people engaged in the financial accounting department in the companies. The data will be analyzed using the SPSS software while accounting techniques of descriptive and inferential statistic methods will be employed as highlighted under articulation 2.1.
Triangulationstates that researcher can make more convincing case of particular conclusions if both qualitative and quantitative lead to those conclusions. The multiset of data collected for , analyzed through either qualitative and quantitative method, having tested different theories to answer the common research question will help to enhance the validity of the conclusion being drawn.
The data collected for qualitative, and the data collected for quantitative method will go through a triangulation process to iron-out an inconsistencies.
Quality assurances.
The primary strategy adopted for quality assurances of the research will be using a consistent data format and having a data handling protocol. Since the research will be conducted over a period of a time,the risk of data distortion by employing different formats or measurement during the course study will result in an invalid outcome.In order to avoid such outcomes a structured standards,protrocol and guidelines for data format,data handling in terms of recording will be prepared.
Feasibility and risk management.
The following two risk has been identified based on the time region difference and the culture and tradition influences.
Interview scheduling difficulties: The interview focused groups are located in overseas in Bhutan and further impacted by 4 hours time region differences, the interview scheduling difficulties has been envisaged. In order to overcome such difficulties pre-discussion on the interview dates will be discussed with the respondents as per their convenience and further different types of interview options have been kept open as discussed in Qualitative data collection under Articulation 2.2.
Non-respondents: The likelihood of increasing turnover of non-respondent if the survey questions or interview is conflicting against their management is seen as another risk.In order to overcome non-respondent risk ,outmost privacy and confidentiality will be maintained with anonymous response option being provided.
Despite the risk ,the research is feasible given the tools and technologies at your disposal to conduct research even without visiting the actual field of study in Bhutan.
Project timeline
The project timeline is for 13 months and segmented into components as tabulated below;
Conclusion.
References
Creswell, J. W., & Plano Clark, V. L. (in press). Designing and conducting mixed methods research. ThousandOaks, CA: Sage
Johnson, R.B., Onwuegbuzie, A.J. and Turner, L.A. (2007). Toward a Definition ofMixed Methods Research. Journal of Mixed Methods, 1[2], 112-133
Teddlie, C. and Tashakkori, A. (2009). Foundations of Mixed Methods Research:Integrating Quantitative and Qualitative approaches in the Social and Behavioral Sciences. Sage: CA
