Abstract: This research focused on the capability of health tourism to improve the economic and financial performance of healthcare companies. It is assumed that health tourism companies have better profitability and financial efficiency because they can also count on cross-border demand differently from no health tourism companies. A three-level gap analysis was conducted: the first concerns health tourism companies located in Italy and in the other EU28 states; in the second Italian and EU28, no health tourism companies were compared; the third level is about the Italian system with a comparison between health tourism and no health tourism companies. Findings highlighted that Italian healthcare companies have better profitability performance if compared to European ones, but they present weaknesses in the financial position given the illiquidity and excessive leverage. Furthermore, studying the Italian system, we found that health tourism companies are more profitable than no health tourism companies.
Abstract: A tax authority wants to take actions it knows will foster
the greatest degree of voluntary taxpayer compliance to reduce the
“tax gap.” This paper suggests that even if a tax authority could attain
a state of complete knowledge, there are constraints on whether and
to what extent such actions would result in reducing the macro-level
tax gap. These limits are not merely a consequence of finite agency
resources. They are inherent in the system itself. To show that this is
one possible interpretation of the tax gap data, the paper formulates
known results in a different way by analyzing tax compliance as a
population with a single covariate. This leads to a standard use of the
logistic map to analyze the dynamics of non-compliance growth or
decay over a sequence of periods. This formulation gives the same
results as the tax gap studies performed over the past fifty years
in the U.S. given the published margins of error. Limitations and
recommendations for future work are discussed, along with some
implications for tax policy.
Abstract: Social sustainability, as an independent perspective of sustainable development, has gained some acknowledgement, becoming an important aspect in sustainable urban planning internationally. However, limited research aiming at promoting social sustainability within urban areas exists within the South African context. This is mainly due to the different perspectives of sustainable development (e.g., Environmental, Economic, and Social) not being equally prioritized by policy makers and supported by implementation strategies, guidelines, and planning frameworks. The enhancement of social sustainability within urban areas relies on urban dweller satisfaction and the quality of urban life. Inclusive cities with high-quality public spaces are proposed within this research through implementing the third place theory. Third places are introduced as any place other than our homes (first place) and work (second place) and have become an integrated part of sustainable urban planning. As Third Places consist of every place 'in between', the approach has taken on a large role of the everyday life of city residents, and the importance of planning for such places can only be measured through identifying and highlighting the social sustainability benefits thereof. The aim of this research paper is to introduce third place planning within the urban area to ultimately enhance social sustainability. Selected background planning approaches influencing the planning of third places will briefly be touched on, as the focus will be placed on the social sustainability benefits provided through third place planning within an urban setting. The study will commence by defining and introducing the concept of third places within urban areas as well as a discussion on social sustainability, acting as one of the three perspectives of sustainable development. This will gain the researcher an improved understanding on social sustainability in order for the study to flow into an integrated discussion of the benefits Third places provide in terms of social sustainability and the impact it has on improved quality of life within urban areas. Finally, a visual case study comparison of local and international examples of third places identified will be illustrated. These international case studies will contribute towards the conclusion of this study where a local gap analysis will be formulated, based on local third place evidence and international best practices in order to formulate a strategic planning framework on improving social sustainability through third place planning within the local South African context.
Abstract: There is an increasing worldwide demand on the field of interaction with wildlife tourism. Studies pertaining to the service quality within the sphere of interaction with wildlife tourism are plentiful. However, studies on service quality in wildlife attractions, especially on semi-captured wildlife tourism are still limited. The Sepilok Orangutan Rehabilitation Centre (SORC) in Sandakan, Sabah, Malaysia is one good example of a semi-captured wildlife attraction and a renowned attraction in Sabah. This study presents a gap analysis by measuring the perception and expectation of service quality at SORC through the use of a modified SERVQUAL, referred to as WILSERV. A survey questionnaire was devised and administered to 190 visitors who visited SORC. The study revealed that all the means of the six dimensions for perceived perceptions were lower than the expectations. The highest gap was from the dimension of reliability (-0.21), followed by tangible (-0.17), responsiveness (-0.11), assurance, (-0.11), empathy (-0.11) and wild-tangible (-0.05). Similarly, the study also showed that all six dimensions for perceived perceptions means were lower than the expectations for both local and foreign visitors.
Abstract: Bureaucracy reform program drives Indonesian
government to change their management to enhance their
organizational performance. Information technology became one of
strategic plan that organization tried to improve. Knowledge
management system is one of information system that supporting
knowledge management implementation in government which
categorized as people perspective, because this system has high
dependency in human interaction and participation. Strategic plan for
developing knowledge management system can be determine using
some of information system strategic methods. This research
conducted to define type of strategic method of information system,
stage of activity each method, strength and weakness. Literature
review methods used to identify and classify strategic methods of
information system, differentiate method type, categorize common
activities, strength and weakness. Result of this research are
determine and compare six strategic information system methods,
Balanced Scorecard and Risk Analysis believe as common strategic
method that usually used and have the highest excellence strength.
Abstract: This paper adopts a notion of expectation-perception
gap of systems users as information systems (IS) failure. Problems
leading to the expectation-perception gap are identified and modelled
as five interrelated discrepancies or gaps throughout the process of
information systems development (ISD). It describes an empirical
study on how systems developers and users perceive the size of each
gap and the extent to which each problematic issue contributes to the
gap. The key to achieving success in ISD is to keep the expectationperception
gap closed by closing all 5 pertaining gaps. The gap model
suggests that most factors in IS failure are related to organizational,
cognitive and social aspects of information systems design.
Organization requirement analysis, being the weakest link of IS
development, is particularly worthy of investigation.
Abstract: Recently, Cassava has been the driving force of many
developing countries- economic progress. To attain this level,
prerequisites were put in place enabling cassava sector to become an
industrial and a highly competitive crop. Cameroon can achieve the
same results. Moreover, it can upgrade the living conditions of both
rural and urban dwellers and stimulate the development of the whole
economy. Achieving this outcome calls for agricultural policy
reforms. The adoption and implementation of adequate policies go
along with efficient strategies. To choose effective strategies, an indepth
investigation of the sector-s problems is highly recommended.
This paper uses gap analysis method to evaluate cassava sector in
Cameroon. It studies the present situation (where it is now),
interrogates the future (where it should be) and finally proposes
solutions to fill the gap.
Abstract: Increase in using internet makes some problems that
one of them is "internet anxiety". Internet anxiety is a type of anxious
that people may feel during surfing internet or using internet for their
educational purpose, blogging or streaming to digital libraries. The
goal of this study is evaluating of internet anxiety among the
management students. In this research Ealy's internet anxiety
questionnaire, consists of positive and negative items, is completed
by 310 participants. According to the findings, about 64.7% of them
were equal or below to mean anxiety score (50). The distribution of
internet anxiety scores was normal and there was no meaningful
difference between men-s and women's anxiety level in this sample.
Results also showed that there is no meaningful difference of internet
anxiety level between different fields of study in Management. This
evaluation will help managers to perform gap analysis between the
existent level and the desired one. Future work would be providing
techniques for abating human anxiety while using internet via human
computer interaction techniques.
Abstract: This paper is prepared to provide a review of how an automotive manufacturer, ISUZU HICOM Malaysia Co. Ltd. sustained the supply chain management after business process reengineering in 2007. One of the authors is currently undergoing industrial attachment and has spent almost 6 months researching in the production and operation management system of the company. This study was carried out as part of the tasks in the attachment program. The result shows that delivery lateness and outsourcing are the main barriers that affected productivity. From the gap analysis, the authors found that new business process operation had improved suppliers delivery performance.