Scholarly

Tax Morale Dimensions Analysis in Portugal and Spain

Year: 2016 Volume: 10 Issue: 12 3969 - 3975 Pages

Abstract: The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Students’ Views on Mathematics Learning: A Cross-Sectional Survey of Senior Secondary Schools Students in Katsina State of Nigeria

Year: 2016 Volume: 10 Issue: 12 3964 - 3968 Pages

Authors:
Fahad Suleiman

Abstract: The aim of this paper is to study students’ view on mathematics learning in Katsina State Senior Secondary Schools of Nigeria, such as their conceptions of mathematics, attitudes toward mathematics learning, etc. A questionnaire was administered to a random sample of 1,225 senior secondary two (SS II) students of Katsina State in Nigeria. The data collected showed a clear picture of the hurdles that affect the teaching and learning of mathematics in our schools. Problems such as logistics and operational which include shortage of mathematics teachers, non–availability of a mathematics laboratory, etc. were identified. It also depicted the substantial trends of changing views and attitudes toward mathematics across secondary schools. Students’ responses to the conception of mathematics were consistent and they demonstrated some specific characteristics of their views in learning mathematics. This survey has provided useful information regarding students’ needs and aspirations in mathematics learning for curriculum planners and frontline teachers for future curriculum reform and implementation.

Risk Management through Controlling in Industrial Enterprises Operating in Slovakia

Year: 2016 Volume: 10 Issue: 12 3959 - 3963 Pages

Abstract: This report is focused on widening the theoretical knowledge as well as controlling practical application from the risk management point of view, regarding to dynamic business changes that have occurred in Slovakia which recently has been considered to be an environment full of risk and uncertainty. The idea of the report is the proposal of the controlling operation model in the course of risk management process in an enterprise operating in Slovakia, by which the controller is able to identify early risk factors in suggested major areas of the business management upon appropriate business information integration, consecutive control and prognoses and to prepare in time full-value documents in order to suggest measures for reduction thereof. Dealing with risk factors, that can quickly limit the growth potential of the enterprise, is an essential part of managerial activities on each level. This is the reason why mutual unofficial, ergo collegial cooperation of individual departments is necessary for controlling application from the business risk management point of view. An important part of the report is elaborated survey of the most important risk factors existing in major management areas of enterprises operating in Slovakia. The outcome of the performed survey is a catalogue of the most important enterprise risk factors. The catalogue serves for better understanding risk factors affecting the Slovak enterprises, their importance and evaluation.

Enhancement of Higher Order Thinking Skills among Teacher Trainers by Fun Game Learning Approach

Year: 2016 Volume: 10 Issue: 12 3954 - 3958 Pages

Abstract: The purpose of the study is to explore how the fun game-learning approach enhances teacher trainers’ higher order thinking skills. Two-day fun filled fun game learning-approach was introduced to teacher trainers as a Continuous Professional Development Program (CPD). 26 teacher trainers participated in this Transformation of Teaching and Learning Fun Way Program, organized by Institute of Teacher Education Malaysia. Qualitative research technique was adopted as the researchers observed the participants’ higher order thinking skills developed during the program. Data were collected from observational checklist; interview transcriptions of four participants and participants’ reflection notes. All the data were later analyzed with NVivo data analysis process. The finding of this study presented five main themes, which are critical thinking, hands on activities, creating, application and use of technology. The studies showed that the teacher trainers’ higher order thinking skills were enhanced after the two-day CPD program. Therefore, Institute of Teacher Education will have more success using the fun way game-learning approach to develop higher order thinking skills among its teacher trainers who can implement these skills to their trainee teachers in future. This study also added knowledge to Constructivism learning theory, which will further highlight the prominence of the fun way learning approach to enhance higher order thinking skills.

Complexity in Managing Higher Education Institutions in Mexico: A System Dynamics Approach

Year: 2016 Volume: 10 Issue: 12 3946 - 3953 Pages

Abstract: This paper analyses managing higher education institutions in emerging economies. The paper investigates the case of postgraduate studies development at public universities. In so doing, it adopts the complex theory approach to evaluate how postgraduate studies have evolved in these countries. The investigation suggests that the postgraduate studies sector at public universities can be seen as a complex adaptive system (CAS). Therefore, the paper adopts system dynamics (SD) methods to develop this analysis. The case of postgraduate studies at Universidad Michoacana de San Nicolás de Hidalgo in Mexico is investigated in this paper.

School Emergency Drills Evaluation through E-PreS Monitoring System

Year: 2016 Volume: 10 Issue: 12 3941 - 3945 Pages

Abstract: Planning for natural disasters and emergencies is something every school or educational institution must consider, regardless of its size or location. Preparedness is the key to save lives if a disaster strikes. School disaster management mirrors individual and family disaster prevention, and wider community disaster prevention efforts. This paper presents the usage of E-PreS System as a helpful, managerial tool during the school earthquake drill, in order to support schools in developing effective disaster and emergency plans specific to their local needs. The project comes up with a holistic methodology using real-time evaluation involving different categories of actors, districts, steps and metrics. The main outcomes of E-PreS project are the development of E-PreS web platform that host the needed data of school emergency planning; the development of E-PreS System; the implementation of disaster drills using E-PreS System in educational premises and local schools; and the evaluation of E-PreS System. Taking into consideration that every disaster drill aims to test and valid school plan and procedures; clarify and train personnel in roles and responsibilities; improve interagency coordination; identify gaps in resources; improve individual performance; and identify opportunities for improvement, E-PreS Project was submitted and approved by the European Commission (EC).

The Analyses of July 15 Coup Attempt through the Turkish Press

Year: 2016 Volume: 10 Issue: 12 3935 - 3940 Pages

Abstract: Military interventions have an important place in the Turkish Political History. Military interventions are commonly called coup in the society. By coup we mean that the armed forces seize political power either by a group of officer in the army or by chain of command. Coups not only weaken but also suspend the democracy in a country. All periods of coup created its own victims. Two military coups which took place in May 27, 1960 and September 12, 1980 are the most important ones in terms of political and social effect in the Turkish Political History. Apart these, March 12, 1971, February 28, 1997 and April 27, 2007 e-memorandum are the periods when Army submitted a memorandum and intervened the political government indirectly. Beside the memorandums and coups there were also many coup attempts that have been experienced in the Turkish Political History. In this study, we examined the coup attempted by FETO’s military members in the evening of July 15, 2016 from the point of the Turkish Press. Cumhuriyet, Haber Türk, Hürriyet, Milliyet, Sabah, Star, Yeni Akit and Yeni Şafak Newspapers which have different publication policies were examined within the scope of the study. The first pages of the newspapers dated July 16, 2016 were examined using content analysis method. The headlines, news, news headlines and the visual materials used for news were examined and the collected data were analysed.

Detection Efficient Enterprises via Data Envelopment Analysis

Year: 2016 Volume: 10 Issue: 12 3931 - 3934 Pages

Authors:
S. Turkan

Abstract: In this paper, the Turkey’s Top 500 Industrial Enterprises data in 2014 were analyzed by data envelopment analysis. Data envelopment analysis is used to detect efficient decision-making units such as universities, hospitals, schools etc. by using inputs and outputs. The decision-making units in this study are enterprises. To detect efficient enterprises, some financial ratios are determined as inputs and outputs. For this reason, financial indicators related to productivity of enterprises are considered. The efficient foreign weighted owned capital enterprises are detected via super efficiency model. According to the results, it is said that Mercedes-Benz is the most efficient foreign weighted owned capital enterprise in Turkey.

Customers’ Intention to Use Electronic Payment System for Purchasing

Year: 2016 Volume: 10 Issue: 12 3925 - 3930 Pages

Authors:
Wanida Suwunniponth

Abstract: The purpose of this research was to study the factors of characteristic of business, website quality and trust affected intention to use electronic payment systems for online purchasing. This survey research used questionnaire as a tool to collect the data of 300 customers who purchased online products and used an electronic payment system. The descriptive statistics and multiple regression analysis were used to analyze data. The results revealed that customers had a good opinion towards the characteristic of the business and website quality. However, they have a moderate opinion towards trust and intention to repurchase. In addition, the characteristics of the business affected the purchase intention the most, followed by website quality and the trust with statistical significance at 0.05 level. For particular, the terms of reputation, communication, information quality, perceived risk and word of mouth affected the intention to use the electronic payment system. In contrast, the terms of size, system quality and service quality did not affect intention to use an electronic payment system.

Net Fee and Commission Income Determinants of European Cooperative Banks

Year: 2016 Volume: 10 Issue: 12 3919 - 3924 Pages

Abstract: Net fee and commission income is one of the key elements of a bank’s core income. In the current low-interest rate environment, this type of income is gaining importance relative to net interest income. This paper analyses the effects of bank and country specific determinants of net fee and commission income on a set of cooperative banks from European countries in the 2007-2014 period. In order to do that, dynamic panel data methods (system Generalized Methods of Moments) were employed. Subsequently, alternative panel data methods were run as robustness checks of the analysis. Strong positive impact of bank concentration on the share of net fee and commission income was found, which proves that cooperative banks tend to display a higher share of fee income in less competitive markets. This is probably connected with the fact that they stick with their traditional deposit-taking and loan-providing model and fees on these services are driven down by the competitors. Moreover, compared to commercial banks, cooperatives do not expand heavily into non-traditional fee bearing services under competition and their overall fee income share is therefore decreasing with the increased competitiveness of the sector.

Importance of Risk Assessment in Managers´ Decision-Making Process

Year: 2016 Volume: 10 Issue: 12 3913 - 3918 Pages

Abstract: Making decisions is the core of management and a result of conscious activities which is under way in a particular environment and concrete conditions. The managers decide about the goals, procedures and about the methods how to respond to the changes and to the problems which developed. Their decisions affect the effectiveness, quality, economy and the overall successfulness in every organisation. In spite of this fact, they do not pay sufficient attention to the individual steps of the decision-making process. They emphasise more how to cope with the individual methods and techniques of making decisions and forget about the way how to cope with analysing the problem or assessing the individual solution variants. In many cases, the underestimating of the analytical phase can lead to an incorrect assessment of the problem and this can then negatively influence its further solution. Based on our analysis of the theoretical solutions by individual authors who are dealing with this area and the realised research in Slovakia and also abroad we can recognise an insufficient interest of the managers to assess the risks in the decision-making process. The goal of this paper is to assess the risks in the managers´ decision-making process relating to the conditions of the environment, to the subject’s activity (the manager’s personality), to the insufficient assessment of individual variants for solving the problems but also to situations when the arisen problem is not solved. The benefit of this paper is the effort to increase the need of the managers to deal with the risks during the decision-making process. It is important for every manager to assess the risks in his/her decision-making process and to make efforts to take such decisions which reflect the basic conditions, states and development of the environment in the best way and especially for the managers´ decisions to contribute to achieving the determined goals of the organisation as effectively as possible.

Application of Systems Engineering Tools and Methods to Improve Healthcare Delivery Inside the Emergency Department of a Mid-Size Hospital

Year: 2016 Volume: 10 Issue: 12 3908 - 3912 Pages

Abstract: Emergency department (ED) is considered as a complex system of interacting entities: patients, human resources, software and hardware systems, interfaces, and other systems. This paper represents a research for implementing a detailed Systems Engineering (SE) approach in a mid-size hospital in central Indiana. This methodology will be applied by “The Initiative for Product Lifecycle Innovation (IPLI)” institution at Indiana University to study and solve the crowding problem with the aim of increasing throughput of patients and enhance their treatment experience; therefore, the nature of crowding problem needs to be investigated with all other problems that leads to it. The presented SE methods are workflow analysis and systems modeling where SE tools such as Microsoft Visio are used to construct a group of system-level diagrams that demonstrate: patient’s workflow, documentation and communication flow, data systems, human resources workflow and requirements, leadership involved, and integration between ER different systems. Finally, the ultimate goal will be managing the process through implementation of an executable model using commercialized software tools, which will identify bottlenecks, improve documentation flow, and help make the process faster.

The Process of Crisis: Model of Its Development in the Organization

Year: 2016 Volume: 10 Issue: 12 3902 - 3907 Pages

Authors:
M. Mikušová

Abstract: The main aim of this paper is to present a clear and comprehensive picture of the process of a crisis in the organization which will help to better understand its possible developments. For a description of the sequence of individual steps and an indication of their causation and possible variants of the developments, a detailed flow diagram with verbal comment is applied. For simplicity, the process of the crisis is observed in four basic phases called: symptoms of the crisis, diagnosis, action and prevention. The model highlights the complexity of the phenomenon of the crisis and that the various phases of the crisis are interweaving.

Behaviors and Factors Affecting the Selection of Spa Services among Consumers in Amphawa, Samut Songkhram, Thailand

Year: 2016 Volume: 10 Issue: 12 3897 - 3901 Pages

Authors:
Chutima Klaysung

Abstract: This research aims to study the factors that influence the decision to choose the spa service of consumers in Amphawa, Samut Songkhram, Thailand. The research method will use quantitative research; data were collected by questionnaires distributed to spa consumers, both female and male, aged between 20 years and 70 years in the Amphawa, Samut Songkhram area for 400 samples by convenience sampling method. The data were analyzed using descriptive statistics including percentage, mean, standard deviation and inferential statistics, including Pearson correlation for hypothesis testing. The results showed that the demographic variables including age, education, occupation, income and frequency of access to service spa were related to the decision to choose the spa service of consumers in Amphawa, Samut Songkhram. In addition, the researchers found the marketing mixed factors such as products, prices, places, promotion, personnel selling, physical evidence and processes were associated with the decision to choose the spa service of consumers in Amphawa, Samut Songkhram, Thailand.

Competitive Advantage Effecting Firm Performance: Case Study of Small and Medium Enterprises in Thailand

Year: 2016 Volume: 10 Issue: 12 3892 - 3896 Pages

Authors:
Somdech Rungsrisawas

Abstract: The objectives of this study are to examine the relationship between the competitive advantage of small and medium enterprises (SMEs) and their overall performance. A mixed method has been applied to identify the effect of determinants toward competitive advantage. The sample is composed of SMEs in product and service businesses. The study has been tested at an organizational level with samples of SME entrepreneurs, business successors, and board of directors or management team. Quantitative analysis has been conducted through multiple regression analysis with 400 samples. The findings illustrate that each aspect of competitive advantage needs a different set of driving factors to explain either the direct or the indirect effect on firm performance. Interestingly, technological capability is a perfect mediator and interorganizational cooperation toward competitive advantage. In addition, differentiation is difficult to be perceived by customers, as well as difficult to manage; however, it is considered important to develop an SMEs product or service for firm sustainably.

Importance of E-Participation by U-Society in the Development of the U-City

Year: 2016 Volume: 10 Issue: 12 3886 - 3891 Pages

Abstract: This paper is to reveal developments in the areas of urban technology in Malaysia. Developments occur intend to add value intelligent city development to the ubiquitous city (U-city) or smart city. The phenomenon of change is called the development of post intelligent cities. U-City development discourse is seen from the perspective of the philosophy of the virtuous city organized by al-Farabi. The prosperity and perfection of a city is mainly caused by human personality factors, as well as its relationship with material and technological aspects of the city. The question is, to what extent to which human factors are taken into account in the concept of U-City as an added value to the intelligent city concept to realize the prosperity and perfection of the city? Previously, the intelligent city concept was developed based on global change and ICT movement, while the U-city added value to the development of intelligent cities and focused more on the development of information and communications technology (ICT). Value added is defined as the use of fiber optic technology that is wired to the use of wireless technology, such as wireless broadband. In this discourse, the debate on the concept of U-City is to the symbiosis between the U-City and the importance of local human e-participation (U-Society) for prosperity. In the context of virtuous city philosophy, it supports the thought of symbiosis so the concept of U-City can achieve sustainability, prosperity and perfection of the city.

The Role of Planning and Memory in the Navigational Ability

Year: 2016 Volume: 10 Issue: 12 3882 - 3885 Pages

Abstract: Navigational ability requires spatial representation, planning, and memory. It covers three interdependent domains, i.e. cognitive and perceptual factors, neural information processing, and variability in brain microstructure. Many attempts have been made to see the role of spatial representation in the navigational ability, and the individual differences have been identified in the neural substrate. But, there is also a need to address the influence of planning, memory on navigational ability. The present study aims to evaluate relations of aforementioned factors in the navigational ability. Total 30 participants volunteered in the study of a virtual shopping complex and subsequently were classified into good and bad navigators based on their performances. The result showed that planning ability was the most correlated factor for the navigational ability and also the discriminating factor between the good and bad navigators. There was also found the correlations between spatial memory recall and navigational ability. However, non-verbal episodic memory and spatial memory recall were also found to be correlated with the learning variable. This study attempts to identify differences between people with more and less navigational ability on the basis of planning and memory.

The Need for the Development of Entrepreneurial Skill in Benue State University Students, Makurdi

Year: 2016 Volume: 10 Issue: 12 3878 - 3881 Pages

Abstract: This paper investigated the need for the development of entrepreneurial skills for Benue State University students. The population consisted of all 1,500 final year students in Benue State University. A sample of 100 students was selected using simple random sampling. A 12-item self-constructed and content validated questionnaire by research experts titled, the Need for the Development of Entrepreneurial Skills in Benue State University Students (NDECBSUS) was used to collect the data. The questionnaire items were rated using a 4-point modified rating scale of Strongly Agree, Agree, Disagree and Strongly Disagree, assigned the following scores of 4,3,2 and 1, respectively. The questionnaire was administered by the researcher with the help of two research assistants through the primary source. Simple percentages and chi-square were used to answer the research questions and test the hypotheses, respectively. The findings revealed that in business management, business management skills, personal skills, and technical skills need to be developed in students for them to become effective and efficient entrepreneurs and concluded that the acquisition of these skills will reduce the challenge of unemployment. The study recommended that funds should be made available by all education stakeholders for such programmes to remain functional.

Research of Database Curriculum Construction under the Environment of Massive Open Online Courses

Year: 2016 Volume: 10 Issue: 12 3873 - 3877 Pages

Abstract: Recently, Massive Open Online Courses (MOOCs) are becoming the new trend of education. There are many problems under the environment of Database Principle curriculum teaching process in MOOCs, such as teaching ideas and theories which are out of touch with the reality, how to carry out the technical teaching and interactive practice in the MOOCs environment, thus the methods of database course under the environment of MOOCs are proposed. There are three processes to deal with problem solving in the research, which are problems proposed, problems solved, and inductive analysis. The present research includes the design of teaching contents, teaching methods in classroom, flipped classroom teaching mode under the environment of MOOCs, learning flow method and large practice homework. The database designing ability is systematically improved based on the researching methods.

Perceived Ease-of-Use and Intention to Use E-Government Services in Ghana: The Moderating Role of Perceived Usefulness

Year: 2016 Volume: 10 Issue: 12 3867 - 3872 Pages

Authors:
Isaac Kofi Mensah

Abstract: Public sector organizations, ministries, departments and local government agencies are adopting e-government as a means to provide efficient and quality service delivery to citizens. The purpose of this research paper is to examine the extent to which perceived usefulness (PU) of e-government services moderates between perceived ease-of-use (PEOU) of e-government services and intention to use (IU) e-government services in Ghana. A structured research questionnaire instrument was developed and administered to 700 potential respondents in Ghana, of which 693 responded, representing 99% of the questionnaires distributed. The Technology Acceptance Model (TAM) was used as the theoretical framework for the study. The Statistical Package for Social Science (SPSS) was used to capture and analyze the data. The results indicate that even though predictors such as PU and PEOU are main determiners of citizens’ intention to adopt and use e-government services in Ghana, it failed to show that PEOU and IU e-government services in Ghana is significantly moderated by the PU of e-government services. The implication of this finding on theory and practice is further discussed.

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