International Journal of Business, Human and Social Sciences

Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

Year: 2013 Volume: 7 Issue: 6 1606 - 1610 Pages

Abstract: This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Matching Current Search with Future Postings

Year: 2011 Volume: 5 Issue: 10 1254 - 1257 Pages

Abstract: Online trading is an alternative to conventional shopping method. People trade goods which are new or pre-owned before. However, there are times when a user is not able to search the items wanted online. This is because the items may not be posted as yet, thus ending the search. Conventional search mechanism only works by searching and matching search criteria (requirement) with data available in a particular database. This research aims to match current search requirements with future postings. This would involve the time factor in the conventional search method. A Car Matching Alert System (CMAS) prototype was developed to test the matching algorithm. When a buyer-s search returns no result, the system saves the search and the buyer will be alerted if there is a match found based on future postings. The algorithm developed is useful and as it can be applied in other search context.

Innovation Strategy in Slovak Businesses

Year: 2012 Volume: 6 Issue: 4 514 - 523 Pages

Authors:
V. Lendel
M. Varmus

Abstract: The aim of the paper is based on detailed analysis of literary sources and carried out research to develop a model development and implementation of innovation strategy in the business. The paper brings the main results of the authors conducted research on a sample of 462 respondents that shows the current situation in the Slovak enterprises in the use of innovation strategy. Carried out research and analysis provided the base for a model development and implementation of innovation strategy in the business, which is in the paper in detail, step by step explained with emphasis on the implementation process. Implementing the innovation strategy is described a separate model. Paper contains recommendations for successful implementation of innovation strategy in the business. These recommendations should serve mainly business managers as valuable tool in implementing the innovation strategy.

Learning Style and Learner Satisfaction in a Course Delivery Context

Year: 2008 Volume: 2 Issue: 2 86 - 89 Pages

Authors:
Paul David Henry

Abstract: This paper describes the results and implications of a correlational study of learning styles and learner satisfaction. The relationship of these empirical concepts was examined in the context of traditional versus e-blended modes of course delivery in an introductory graduate research course. Significant results indicated that the visual side of the visual-verbal dimension of students- learning style(s) was positively correlated to satisfaction with themselves as learners in an e-blended course delivery mode and negatively correlated to satisfaction with the classroom environment in the context of a traditional classroom course delivery mode.

Identifying the Objectives of Outsourcing Logistics Services as a Basis for Measuring Its Financial and Operational Performance

Year: 2012 Volume: 6 Issue: 9 2392 - 2398 Pages

Abstract: Logistics outsourcing is a growing trend and measuring its performance, a challenge. It must be consistent with the objectives set for logistics outsourcing, but we have found no objective-based performance measurement system. We have conducted a comprehensive review of the specialist literature to cover this gap, which has led us to identify and define these objectives. The outcome is that we have obtained a list of the most relevant objectives and their descriptions. This will enable us to analyse in a future study whether the indicators used for measuring logistics outsourcing performance are consistent with the objectives pursued with the outsourcing. If this is not the case, a proposal will be made for a set of financial and operational indicators to measure performance in logistics outsourcing that take the goals being pursued into account.

The Effect of Relaxation Training on First Year Nursing Students Anxiety in Clinical Setting

Year: 2011 Volume: 5 Issue: 11 1511 - 1514 Pages

Abstract: The investigating and assessing the effects of relaxation training on the levels of state anxiety concerning first year female nursing students at their initial experience in clinical setting. This research is a quasi experimental study that was carried out in nursing and midwifery faculty of Tehran university of medical sciences .The sample of research consists 60 first term female nursing students were selected through convenience and random sampling. 30 of them were the experimental group and 30 of them were in control group. The Instruments of data-collection has been a questionnaire which consists of 3 parts. The first part includes 10 questions about demographic characteristics .the second part includes 20 question about anxiety (test 'Spielberg' ). The 3rd part includes physiological indicators of anxiety (BP, P, R, body temperature). The statistical tests included t-test and and fisher test, Data were analyzed by SPSS software.

Lessons Learned from Observing User Behavior through Repeated Usability Evaluations

Year: 2007 Volume: 1 Issue: 7 317 - 320 Pages

Abstract: Academic research information service is a must for surveying previous studies in research and development process. OntoFrame is an academic research information service under Semantic Web framework different from simple keyword-based services such as CiteSeer and Google Scholar. The first purpose of this study is for revealing user behavior in their surveys, the objects of using academic research information services, and their needs. The second is for applying lessons learned from the results to OntoFrame.

Support Services for Students with Special Education Needs in Colleges and Universities

Year: 2012 Volume: 6 Issue: 6 1306 - 1309 Pages

Abstract: purpose of this study was to investigate the current status of support services for students with special education needs (SEN) at colleges and universities in Taiwan. Seventy-two college and universities received a questionnaire on its resource room operation process and four resource room staffs each from different areas were interviewed through semi- structured interview forms. The main findings were (1) most colleges and universities did offer sufficient administrative resources; (2) more efforts on preventions for SEN students and establishment of disability awareness should be made for all campus faculties ; (3) more comprehensive services were required to help students to have better transition into post-school life; (4) most schools provided basic administrative resource requirements but qualities of the resource room programs needed to be enhanced; and (5) most resource room staffs lacked of professional knowledge in counseling the SEN students which needed to be strengthened in the future.

Cost and Productivity Experiences of Pakistan with Aggregate Learning Curve

Year: 2010 Volume: 4 Issue: 3 214 - 221 Pages

Abstract: The principal focus of this study is on the measurement and analysis of labor learnings in Pakistan. The study at the aggregate economy level focus on the labor productivity movements and at large-scale manufacturing level focus on the cost structure, with isolating the contribution of the learning curve. The analysis of S-shaped curve suggests that learnings are only below one half of aggregate learning curve and other half shows the retardation in learning, hence retardation in productivity movements. The study implies the existence of learning economies in term of cost reduction that is input cost per unit produced decreases by 0.51 percent every time the cumulative production output doubles.

Food Quality Labels and their Perception by Consumers in the Czech Republic

Year: 2012 Volume: 6 Issue: 6 1299 - 1305 Pages

Authors:
Sarka Velcovska

Abstract: The paper deals with quality labels used in the food products market, especially with labels of quality, labels of origin, and labels of organic farming. The aim of the paper is to identify perception of these labels by consumers in the Czech Republic. The first part refers to the definition and specification of food quality labels that are relevant in the Czech Republic. The second part includes the discussion of marketing research results. Data were collected with personal questioning method. Empirical findings on 150 respondents are related to consumer awareness and perception of national and European food quality labels used in the Czech Republic, attitudes to purchases of labelled products, and interest in information regarding the labels. Statistical methods, in the concrete Pearson´s chi-square test of independence, coefficient of contingency, and coefficient of association are used to determinate if significant differences do exist among selected demographic categories of Czech consumers.

Value Engineering and Its Effect in Reduction of Industrial Organization Energy Expenses

Year: 2010 Volume: 4 Issue: 2 99 - 105 Pages

Abstract: The review performed on the condition of energy consumption & rate in Iran, shows that unfortunately the subject of optimization and conservation of energy in active industries of country lacks a practical & effective method and in most factories, the energy consumption and rate is more than in similar industries of industrial countries. The increasing demand of electrical energy and the overheads which it imposes on the organization, forces companies to search for suitable approaches to optimize energy consumption and demand management. Application of value engineering techniques is among these approaches. Value engineering is considered a powerful tool for improving profitability. These tools are used for reduction of expenses, increasing profits, quality improvement, increasing market share, performing works in shorter durations, more efficient utilization of sources & etc. In this article, we shall review the subject of value engineering and its capabilities for creating effective transformations in industrial organizations, in order to reduce energy costs & the results have been investigated and described during a case study in Mazandaran wood and paper industries, the biggest consumer of energy in north of Iran, for the purpose of presenting the effects of performed tasks in optimization of energy consumption by utilizing value engineering techniques in one case study.

Facilitating Cooperative Knowledge Support by Role-Based Knowledge-Flow Views

Year: 2011 Volume: 5 Issue: 9 1165 - 1172 Pages

Abstract: Effective knowledge support relies on providing operation-relevant knowledge to workers promptly and accurately. A knowledge flow represents an individual-s or a group-s knowledge-needs and referencing behavior of codified knowledge during operation performance. The flow has been utilized to facilitate organizational knowledge support by illustrating workers- knowledge-needs systematically and precisely. However, conventional knowledge-flow models cannot work well in cooperative teams, which team members usually have diverse knowledge-needs in terms of roles. The reason is that those models only provide one single view to all participants and do not reflect individual knowledge-needs in flows. Hence, we propose a role-based knowledge-flow view model in this work. The model builds knowledge-flow views (or virtual knowledge flows) by creating appropriate virtual knowledge nodes and generalizing knowledge concepts to required concept levels. The customized views could represent individual role-s knowledge-needs in teamwork context. The novel model indicates knowledge-needs in condensed representation from a roles perspective and enhances the efficiency of cooperative knowledge support in organizations.

Electoral Violence in Africa: Experience from Ethiopia

Year: 2009 Volume: 3 Issue: 7 1519 - 1543 Pages

Authors:
Wondwosen Teshome

Abstract: It is impossible to think about democracy without elections. The litmus test of any electoral process in any country is the possibility of a one time minority to become a majority at another time and a peaceful transition of power. In many countries in Sub-Saharan Africa though the multi-party elections appeared to be competitive they failed the acid test of democracy: peaceful regime change in a free and fair election. Failure to solve electoral disputes might lead to bloody electoral conflicts as witnessed in many emerging democracies in Africa. The aim of this paper is to investigate electoral conflicts in Africa since the end of the Cold War by using the 2005 post-election violence in Ethiopia as a case study. In Ethiopia, the coming to power of the EPRDF in 1991 marked the fall of the Derg dictatorial military government and the beginning of a multi-party democracy. The country held multi-party parliamentary elections in 1995, 2000, and 2005 where the ruling EPRDF party “won" the elections through violence, involving intimidation, manipulation, detentions of political opponents, torture, and political assassinations. The 2005 electoral violence was the worst electoral violence in the country-s political history that led to the death of 193 protestors and the imprisonment of more than 40, 000 people. It is found out that the major causes of the 2005 Ethiopian election were the defeat of the ruling party in the election and its attempt to reverse the poll results by force; the Opposition-s lack of decisive leadership; the absence of independent courts and independent electoral management body; and the ruling party-s direct control over the army and police.

The Same or Not the Same - On the Variety of Mechanisms of Path Dependence

Year: 2010 Volume: 4 Issue: 3 203 - 213 Pages

Authors:
Jürgen Beyer

Abstract: In association with path dependence, researchers often talk of institutional “lock-in", thereby indicating that far-reaching path deviation or path departure are to be regarded as exceptional cases. This article submits the alleged general inclination for stability of path-dependent processes to a critical review. The different reasons for path dependence found in the literature indicate that different continuity-ensuring mechanisms are at work when people talk about path dependence (“increasing returns", complementarity, sequences etc.). As these mechanisms are susceptible to fundamental change in different ways and to different degrees, the path dependence concept alone is of only limited explanatory value. It is therefore indispensable to identify the underlying continuity-ensuring mechanism as well if a statement-s empirical value is to go beyond the trivial, always true “history matters".

Study on the Effect of Road Infrastructure, Socio-Economic and Demographic Features on Road Crashes in Bangladesh

Year: 2014 Volume: 8 Issue: 4 915 - 920 Pages

Abstract: Road crashes not only claim lives and inflict injuries but also create economic burden to the society due to loss of productivity. The problem of deaths and injuries as a result of road traffic crashes is now acknowledged to be a global phenomenon with authorities in virtually all countries of the world concerned about the growth in the number of people killed and seriously injured on their roads. However, the road crash scenario of a developing country like Bangladesh is much worse comparing with this of developed countries. For developing proper countermeasures it is necessary to identify the factors affecting crash occurrences. The objectives of the study is to examine the effect of district wise road infrastructure, socioeconomic and demographic features on crash occurrence .The unit of analysis will be taken as individual district which has not been explored much in the past. Reported crash data obtained from Bangladesh Road Transport Authority (BRTA) from the year 2004 to 2010 are utilized to develop negative binomial model. The model result will reveal the effect of road length (both paved and unpaved), road infrastructure and several socio economic characteristics on district level crash frequency in Bangladesh.

Working Capital Management, Firms- Performance and Market Valuation in Nigeria

Year: 2012 Volume: 6 Issue: 1 100 - 104 Pages

Abstract: This study examines the impact of working capital management on firms- performance and market value of the firms in Nigeria. A sample of fifty four non-financial quoted firms in Nigeria listed on the Nigeria Stock Exchange was used for this study. Data were collected from annual reports of the sampled firms for the period 1995-2009. This result shows there is a significant negative relationship between cash conversion cycle and market valuation and firm-s performance. It also shows that debt ratio is positively related to market valuation and negatively related firm-s performance. The findings confirm that there is a significant relationship between Market valuation, profitability and working capital component in line with previous studies. This mean that Nigeria firms should ensure adequate management of working capital especially cash conversion cycle components of account receivables, account payables and inventories, as efficiency working capital management is expected to contribute positively to the firms- market value.

A Training Course Development to Promote Learning Activities of 2nd Year, Faculty of Education Students using Multiple Intelligences Theory

Year: 2013 Volume: 7 Issue: 1 111 - 115 Pages

Abstract: This research aims to develop and evaluate a training course to promote learning activities of 2nd year, Suan Sunandha Rajabhat University, faculty of education students using multiple intelligences theory. The process is divided into two phases: Phase 1 development of training course to promote learning activities consisting of principles, objectives of the course, structure, training duration, content, training materials, training activities, media training, monitoring, measurement and evaluation quality of the course. Phase 2 evaluation efficiency of training course was to use the improved curriculum with experimental group which is 2nd year, Suan Sunandha Rajabhat University, faculty of education students was drawn randomly 152 students. The experimental pattern was randomized Control Group Pre-Test Post-Test Design, Analysis Data by t-Test with the software SPFSS for Windows. Research has shown that: 1). the ability of teaching and learning according to the theory of multiple intelligences after training is higher than before training significantly in statistic at .01 level, 2). The satisfaction of students to the training courses was overall at the highest level.

Educational use of Interactive Multimedia based on Museum Collection

Year: 2011 Volume: 5 Issue: 5 570 - 572 Pages

Abstract: This research investigates the use of digital technology namely interactive multimedia in effective art education provided by museum. Several multimedia experience examples created for art education are study case subjected to assistance audiences- learning within the context of existing theory in the field of interactive multimedia.

Relationship between Criminal Behavior and Mental Illness in Teenagers

Year: 2013 Volume: 7 Issue: 6 1601 - 1605 Pages

Abstract: Minor law breaking seems more and more to be a part of adolescence behavior. An important risk factor which seems to influence delinquency appears to be the socio-economic one. According to Romanian statistics, during the first six months of 2012, 1,378 minors have committed various crimes, the most common being theft, sexual offenses and violent assaults. Drug-related offenses did not reach the gravity of those from high income countries of the European Union, but have a continuous upward during the last years. The aim of our research was to examine whether delinquency in adolescence is correlated to mental disorders or socio-economic and familial factors. Forensic psychiatric expertise was performed to 79 adolescents who committed offenses between 01 January 2012 and 31 December 2012. Teenagers, with ages between 12 and 17, were examined by day hospitalization in the University Clinic of Psychiatry Craiova.

Engagement Strategies for Stakeholder Management in New Technology Development in the Fertilizer Industry – A Conceptual Framework

Year: 2012 Volume: 6 Issue: 11 3072 - 3078 Pages

Abstract: Communication is becoming a significant tool to engage stakeholders since half of the century ago. In the recent years, there has been rapid growth of new technology developments. In tandem with such developments, there has been growing emphasis in communication strategies and management especially in determining the level of influence and management strategies among the said stakeholders on particular field. This paper presents a research conceptual framework focusing on stakeholder theories, communication and management strategies to be implied on the engagement of stakeholders of new technology developments of fertilizer industry in Malaysia. Framework espoused in this paper will provide insights into the various stakeholder theories and engagement strategies from different principal necessary for a successful introduction of new technology development in the above stated industry. The proposed framework has theoretical significance in filling the gap of the body of knowledge in the implementation of communication strategies in Malaysian fertilizer industry.