Prepare a research design for Financial Implication In JDWNR Hospital Due To Doctors’ Job Dissatisfaction

1. Mixed 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 time span 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 one’s 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.

2.2 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.

2.3 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.

2.4 Triangulation…

…states 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.

3. 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

4. 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.

5. Project timeline

The project timeline is for 13 months and segmented into components as tabulated below;