Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5259

Search results for: taxpayer behavior

5259 The Effect of Taxpayer Political Beliefs on Tax Evasion Behavior: An Empirical Study Applied to Tunisian Case

Authors: Nadia Elouaer

Abstract:

Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer.

Keywords: fiscal policy, political beliefs, tax evasion, taxpayer behavior

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5258 A Survey on Taxpayer's Compliance in Prospect Theory Structure Using Hierarchical Bayesian Approach

Authors: Sahar Dehghan, Yeganeh Mousavi Jahromi, Ghahraman Abdoli

Abstract:

Since tax revenues are one of the most important sources of government revenue, it is essential to consider increasing taxpayers' compliance. One of the factors that can affect the taxpayers' compliance is the structure of the crimes and incentives envisaged in the tax law. In this research, by using the 'prospect theory', the effects of changes in the rate of crimes and the tax incentive in the direct tax law on the taxpayer’s compliance behavior have been investigated. To determine the preferences and preferences of taxpayer’s in the business sector and their degree of sensitivity to fines and incentives, a questionnaire with mixed gamble structure is designed. Estimated results using the Hierarchical Bayesian method indicate that the taxpayer’s that have been tested in this study are more sensitive to the incentives in the direct tax law, and the tax administration can use this to increase the level of collected tax and increase the level of compliance.

Keywords: tax compliance, prospect theory, value function, mixed gamble

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5257 The Effect of Motivational Postures as a Concomitant Factor and Peer Reporting Behavior on Taxpayer Compliance Decisions

Authors: Elen Puspitasari, Yeye Susilowati, Wahyu Meiranto

Abstract:

This study uses an experiment to examine the effect of motivational postures and peer’s reporting behavior on taxpayer compliance decisions. The motivational postures of taxpayers placed as a concomitant variable. Taxpayers were randomly assigned to alternate peer reporting behavior as an experimental variable with two level treatments and then responded to tax reporting scenarios. A motivational posture was measured with 29 statements developed by Braithwaite. Therefore, this experimental research uses Quasi-Experimental Design Between-Subject with Covariate with random assignment method. The subject in this experiment is the taxpayers who has a tax ID and have experience in reporting their tax revenue. The most important is that they earn income from their own business. The analysis technique used was Analysis of Covariate. The results showed that the posture of motivation as concomitant factors does not affect tax compliance decisions. Furthermore, this study proves that peer reporting behavior will determine the decisions of tax compliance. The findings in this study are intended to provide some practical implications for improving tax compliance.

Keywords: motivational postures, concomitant, tax compliance decisions, peer reporting behavior

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5256 Development the Potential of Parking Tax and Parking Retribution Revenues: Case Study in Bekasi City

Authors: Ivan Yudianto

Abstract:

The research objectives are to analyze the factors that impede the Parking Tax and Parking Retribution collection in Bekasi City Government, analyzing the factors that can increase local own revenue from the tax sector of parking tax and parking retribution, analyze monitoring the parking retribution collection by the Bekasi City Government, analyze strategies Bekasi City Government through the preparation of a roadmap and action plan to increase parking tax and parking retribution revenues. The approach used in this research is a qualitative approach. Qualitative research is used because the problem is not yet clear and the object to be studied will be holistic, complex, and dynamic, and the relationship will be interactive symptoms. Methods of data collection and technical analysis of the data was in-depth interviews, participant observation, documentary materials, literature, and triangulation, as well as new methods such as the methods of visual materials and internet browsing. The results showed that there are several factors that become an obstacle such as the parking taxpayer does not disclose the actual parking revenue, the parking taxpayer are late or do not pay Parking Tax, many parking locations controlled by illegal organizations, shortage of human resources in charge levy and supervise the parking tax and parking retribution collection in the Bekasi City Government, surveillance parking tax and parking retribution are not scheduled on a regular basis. Several strategic priorities in order to develop the potential of the Parking Tax and Parking Retribution in the Bekasi City Government, namely through increased controling and monitoring of the Parking Taxpayer, forming a team of auditors to audit the Parking Taxpayer, seek law enforcement persuasive and educative to reduce Parking Taxpayer wayward, providing strict sanctions against the Parking Taxpayer disobedient, revised regulations mayors about locations of parking in Bekasi City, rationalize revenues target of Parking Retribution, conducting takeover attempts parking location on the roadside of the individual or specific group, and drafting regional regulations on parking subscribe.

Keywords: local own revenue, parking retribution, parking tax, parking taxpayer

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5255 Externalizing Behavior Problems Influencing Social Behavior in Early Adolescence

Authors: Zhidong Zhang, Zhi-Chao Zhang

Abstract:

This study focuses on early adolescent externalizing behavioral problems which specifically concentrate on rule breaking behavior and aggressive behavior using the instrument of Achenbach System of Empirically Based Assessment (ASEBA). The purpose was to analyze the relationships between the externalizing behavioral problems and relevant background variables such as sports activities, hobbies, chores and the number of close friends. The stratified sampling method was used to collect data from 1975 participants. The results indicated that several background variables as predictors could significantly predict rule breaking behavior and aggressive behavior. Further, a hierarchical modeling method was used to explore the causal relations among background variables, breaking behavior variables and aggressive behavior variables.

Keywords: aggressive behavior, breaking behavior, early adolescence, externalizing problem

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5254 The Effect of Sensory Integration in Reduction of Stereotype Behaviour in Autistic Children

Authors: Mohammad Khamoushi, Reza Mirmahdi

Abstract:

The aim of this research was the effect of sensory integration in reduction of stereotype behaviors in autistic children. The statistical population included 55 children with the age range 2/8 – 14 in Esfahan Ordibehesht autistic center. Purposive sampling was used for selecting the sample group and 20 children with random assignment were designated in two group; experimental and control . Research project was quasi-experimental two-group with pretest and posttest. Data collection tools included repetitive behavior scale-revised with six sub-scales: stereotype behavior, self-injurious behavior, compulsive behavior, ritualistic behavior, sameness behavior, restricted behavior. Analysis of covariance was used for analyzing hypotheses. Result show that sensory integration procedure was effective in reduction of stereotype behavior, compulsive behavior and self-injurious behavior in autistic children. According to the findings, it is suggested that effect sensory integration procedure in stereotype behavior of autism children should be studied and used for treatment of other disabilities of this children.

Keywords: autism, sensory integration procedure, stereotype behavior, compulsive behavior

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5253 A Conceptual Analysis of Right of Taxpayers to Claim Refund in Nigeria

Authors: Hafsat Iyabo Sa'adu

Abstract:

A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.

Keywords: claim, Nigeria, refund, right

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5252 Fashion Consumption for Fashion Innovators: A Study of Fashion Consumption Behavior of Innovators and Non-Innovators

Authors: Vaishali P. Joshi, Pallav Joshi

Abstract:

The objective of this study is to examine the differences fashion innovators and non-fashion innovators in their fashion consumption behavior in terms of their pre-purchase behavior, purchase behavior and post purchase behavior. The questionnaire was distributed to a female college student for data collection for achieving the objective of the first part of the study. Question-related to fashion innovativeness and fashion consumption behavior was asked. The sample was comprised of 81 college females ages 18 through 30 who were attending Business Management degree. A series of attitude questions was used to categorize respondents on the Innovativeness Scale. 32 respondents with a score of 21 and above were designated as Fashion innovators and the remainder (49) as Non-fashion innovators. Findings showed that there exist significant differences between innovators and non-innovators in their fashion consumption behavior. Data was analyzed through frequency distribution table. Many differences were found in the behavior of innovators and non-innovators in terms of their pre-purchase, actual purchase, and post-purchase behavior.

Keywords: fashion, innovativeness, consumption behavior, purchase

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5251 An Empirical Examination of the Determinant of the Financial CEOs’ Compensation for the Post-Financial Crisis Period

Authors: Eunsup Daniel Shim, Jooh Lee

Abstract:

The US financial crisis of 2008 and subsequent Global Financial Crisis were considered by many economists the worst financial crisis since the Great Depression of the 1930s. As a results, Dodd-Frank Act has passed and aims '(1) to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end "too big to fail", (2) to protect the American taxpayer by ending bailouts, (3) to protect consumers from abusive financial services practices, and for other purposes.' The enactment of Dodd-Frank Act, in part, intended to significantly influence accountability on executive compensation especially for the financial institutions. This paper empirically investigates the changes in Financial CEOs’ compensation since the Financial Crisis of 2008. Our findings show that in the post- Financial Crisis period financial leverage is significant factor influencing the CEOs’ total compensation. In addition market based performance such as stock price and market-to-book ratio shows significant positive relationship with CEO compensation. This change can be interpreted an attempt to reduce opportunistic behavior of top executives after the financial crisis and the enactment of the Dodd-Frank Act.

Keywords: financial CEO compensation, firm performance, financial crisis of 2008, dodd-frank act

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5250 The Gap of Green Consumption Behavior: Driving from Attitude to Behavior

Authors: Yu Du, Jian-Guo Wang

Abstract:

Green consumption is a key link to develop the ecological economy, and consumers are vital to carry out green consumption. With environmental awareness gradually being aroused, consumers often fail to turn their positive attitude into actual green consumption behavior. According to behavior reasoning theory, reasons for adoption have a direct (positive) influence on consumers’ attitude while reasons against adoption have a direct (negative) influence on consumers’ adoption intentions, the incongruous coexistence of which leads to the attitude-behavior gap of green consumption. Based on behavior reasoning theory, this research integrates reasons for adoption and reasons against adoption into a proposed model, in which reasons both for and against green consumption mediate the relationship between consumer’ values, attitudes, and behavioral intentions. It not only extends the conventional theory of reasoned action but also provides a reference for the government and enterprises to design the repairing strategy of green consumption attitude-behavior gap.

Keywords: green product, attitude-behavior gap, behavior reasoning theory, green consumption, SEM

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5249 Factors Predicting Preventive Behavior for Osteoporosis in University Students

Authors: Thachamon Sinsoongsud, Noppawan Piaseu

Abstract:

This predictive study was aimed to 1) describe self efficacy for risk reduction and preventive behavior for osteoporosis, and 2) examine factors predicting preventive behavior for osteoporosis in nursing students. Through purposive sampling, the sample included 746 nursing students in a public university in Bangkok, Thailand. Data were collected by a self-reported questionnaire on self efficacy and preventive behavior for osteoporosis. Data were analyzed using descriptive statistics and multiple regression analysis with stepwise method. Results revealed that majority of the students were female (98.3%) with mean age of 19.86 + 1.26 years. The students had self efficacy and preventive behavior for osteoporosis at moderate level. Self efficacy and level of education could together predicted 35.2% variance of preventive behavior for osteoporosis (p< .001). Results suggest approaches for promoting preventive behavior for osteoporosis through enhancing self efficacy among nursing students in a public university in Bangkok, Thailand.

Keywords: osteoporosis, self-efficacy, preventive behavior, nursing students

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5248 Internet Use and Academic Procrastination Behavior in High School Students

Authors: Endah Mastuti, Prihastuti Sudaryono

Abstract:

The rapid development of Internet usage and technology influences the academic behavior of students in high schools. One of the consequences is the emergence of academic procrastination behavior. Academic procrastination behavior is students’ procrastinate behavior in completing assignments. This study aimed to see whether there are differences in the duration of using the internet with academic procrastinate behavior among high school students in Surabaya. The number of research subject is 498 high school students. Instruments of the research are academic procrastination scale and duration of the internet usage questionnaire. The results from One Way Anova shows F value 0.241 with a significance level of 0.868 This demonstrates that there is no difference between the duration of the use of the Internet with academic procrastination behavior in high school students.

Keywords: academic procrastination, duration of internet usage, students, senior high school

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5247 Factors Related to Employee Adherence to Rules in Kuwait Business Organizations

Authors: Ali Muhammad

Abstract:

The purpose of this study is to develop a theoretical framework which demonstrates the effect of four personal factors on employees rule following behavior in Kuwaiti business organizations. The model suggested in this study includes organizational citizenship behavior, affective organizational commitment, organizational trust, and procedural justice as possible predictors of rule following behavior. The study also attempts to compare the effects of the suggested factors on employees rule following behavior. The new model will, hopefully, extend previous research by adding new variables to the models used to explain employees rule following behavior. A discussion of issues related to rule-following behavior is presented, as well as recommendations for future research.

Keywords: employee adherence to rules, organizational justice, organizational commitment, organizational citizenship behavior

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5246 The Consumer's Behavior of Bakery Products in Bangkok

Authors: Jiraporn Weenuttranon

Abstract:

The objectives of the consumer behavior of bakery products in Bangkok are to study consumer behavior of the bakery product, to study the essential factors that could possibly affect the consumer behavior and to study recommendations for the development of the bakery products. This research is a survey research. Populations are buyer’s bakery products in Bangkok. The probability sample size is 400. The research uses a questionnaire for self-learning by using information technology. The researcher created a reliability value at 0.71 levels of significance. The data analysis will be done by using the percentage, mean, and standard deviation and testing the hypotheses by using chi-square.

Keywords: consumer, behavior, bakery, standard deviation

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5245 Analysis of Cooperative Learning Behavior Based on the Data of Students' Movement

Authors: Wang Lin, Li Zhiqiang

Abstract:

The purpose of this paper is to analyze the cooperative learning behavior pattern based on the data of students' movement. The study firstly reviewed the cooperative learning theory and its research status, and briefly introduced the k-means clustering algorithm. Then, it used clustering algorithm and mathematical statistics theory to analyze the activity rhythm of individual student and groups in different functional areas, according to the movement data provided by 10 first-year graduate students. It also focused on the analysis of students' behavior in the learning area and explored the law of cooperative learning behavior. The research result showed that the cooperative learning behavior analysis method based on movement data proposed in this paper is feasible. From the results of data analysis, the characteristics of behavior of students and their cooperative learning behavior patterns could be found.

Keywords: behavior pattern, cooperative learning, data analyze, k-means clustering algorithm

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5244 A Time Delay Neural Network for Prediction of Human Behavior

Authors: A. Hakimiyan, H. Namazi

Abstract:

Human behavior is defined as a range of behaviors exhibited by humans who are influenced by different internal or external sources. Human behavior is the subject of much research in different areas of psychology and neuroscience. Despite some advances in studies related to forecasting of human behavior, there are not many researches which consider the effect of the time delay between the presence of stimulus and the related human response. Analysis of EEG signal as a fractal time series is one of the major tools for studying the human behavior. In the other words, the human brain activity is reflected in his EEG signal. Artificial Neural Network has been proved useful in forecasting of different systems’ behavior especially in engineering areas. In this research, a time delay neural network is trained and tested in order to forecast the human EEG signal and subsequently human behavior. This neural network, by introducing a time delay, takes care of the lagging time between the occurrence of the stimulus and the rise of the subsequent action potential. The results of this study are useful not only for the fundamental understanding of human behavior forecasting, but shall be very useful in different areas of brain research such as seizure prediction.

Keywords: human behavior, EEG signal, time delay neural network, prediction, lagging time

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5243 Dysfunctional Behavior of External Auditors, The Collision of Time Budget and Time Deadline

Authors: Rabih Nehme, Abdullah Al Mutawa

Abstract:

The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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5242 Managers’ Mobile Information Behavior in an Openness Paradigm Era

Authors: Abd Latif Abdul Rahman, Zuraidah Arif, Muhammad Faizal Iylia, Mohd Ghazali, Asmadi Mohammed Ghazali

Abstract:

Mobile information is a significant access point for human information activities. Theories and models of human information behavior have developed over several decades but have not yet considered the role of the user’s computing device in digital information interactions. This paper reviews the literature that leads to developing a conceptual framework of a study on the managers mobile information behavior. Based on the literature review, dimensions of mobile information behavior are identified, namely, dimension information needs, dimension information access, information retrieval and dimension of information use. The study is significant to understand the nature of librarians’ behavior in searching, retrieving and using information via the mobile device. Secondly, the study would provide suggestions about various kinds of mobile applications which organization can provide for their staff to improve their services.

Keywords: mobile information behavior, information behavior, mobile information, mobile devices

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5241 The Influence of Trait of Personality, Stress and Driver Behavior on Road Accident among Bas Driver in Indonesia

Authors: Fikri, Rozmi Ismail, Fatimah Wati Halim, Sarah Waheeda

Abstract:

The aim of this research is to investigate the influence of personality and driver behavior on road accident among bus driver who have the high risk behavior on road accident in Riau Province. The hypotheses proposed this research is there are has a significant influences of Treat of Personality and Driver Behavior among bus driver in Riau Province Indonesia. Subject participated in this research are 100 bus driver in Riau Province. This study using the purposive random sampling technique and quantitative design. The data is collected using the Big Five Personality questionnaires, Driver Behavior questionnaires and Road Accident Inventory. Research found that there are significant influence of personality and driver behavior on road accident among bus driver in Riau Province Indonesia.

Keywords: personality, driver behavior, driver stress, road accident

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5240 Examining the Attitude and Behavior Towards Household Waste in China With the Theory of Planned Behavior and PEST Analysis

Authors: Yuxuan Liu, Jianli Hao, Ruoyu Zhang, Lin Lin, Nelsen Andreco Muljadi, Yu Song, Guobin Gong

Abstract:

With the increased municipal waste of China, household waste management (HWM) has become a key issue for sustainable development. In this study, an online survey questionnaire was conducted with the aim of assessing the current attitudes and behaviors of the households in China towards waste separationand recycling practices. Related influential factors are also determined within the context of the theory of planned behavior and PEST analysis. The survey received a total of 551 valid respondents. Results showed that the sample has an overall positive attitudes and behavior toward participating in HWM, but only 16.3% of themregularly segregate their waste. Society and policy are also found to be the two most impactful factors.

Keywords: householde waste management, theory of planned behavior, attitude, behavior

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5239 Behavior Consistency Analysis for Workflow Nets Based on Branching Processes

Authors: Wang Mimi, Jiang Changjun, Liu Guanjun, Fang Xianwen

Abstract:

Loop structure often appears in the business process modeling, analyzing the consistency of corresponding workflow net models containing loop structure is a problem, the existing behavior consistency methods cannot analyze effectively the process models with the loop structure. In the paper, by analyzing five kinds of behavior relations of transitions, a three-dimensional figure and two-dimensional behavior relation matrix are proposed. Based on this, analysis method of behavior consistency of business process based on Petri net branching processes is proposed. Finally, an example is given out, which shows the method is effective.

Keywords: workflow net, behavior consistency measures, loop, branching process

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5238 Differences in the Perception of Behavior Problems in Pre-school Children among the Teachers and Parents

Authors: Jana Kožárová

Abstract:

Even the behavior problems in pre-school children might be considered as a transitional problem which may disappear by their transition into elementary school; it is an issue that needs a lot of attention because of the fact that the behavioral patterns are adopted in the children especially in this age. Common issue in the process of elimination of the behavior problems in the group of pre-school children is a difference in the perception of the importance and gravity of the symptoms. The underestimation of the children's problems by parents often result into conflicts with kindergarten teachers. Thus, the child does not get the support that his/her problems require and this might result into a school failure and can negatively influence his/her future school performance and success. The research sample consisted of 4 children with behavior problems, their teachers and parents. To determine the most problematic area in the child's behavior, Child Behavior Checklist (CBCL) filled by parents and Caregiver/Teacher Form (CTF-R) filled by teachers were used. Scores from the CBCL and the CTR-F were compared with Pearson correlation coefficient in order to find the differences in the perception of behavior problems in pre-school children.

Keywords: behavior problems, Child Behavior Checklist, Caregiver/Teacher Form, Pearson correlation coefficient, pre-school age

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5237 Confirmatory Analysis of Externalizing Issue Validity from an Adolescent Sample

Authors: Zhidong Zhang, Zhi-Chao Zhang

Abstract:

This study investigated the structural validity of externalizing issues of Achenbach System of Empirically Based Assessment (ASEBA) via a Chinese sample. The externalizing problems consist of two sub-problems: rule-breaking behavior and aggressive behavior. The rule-breaking behavior consists of 17 items, and aggressive behavior consists of 18 items. The factor analysis model was used to examine the structure validity. For the rule breaking behavior, at the first step, the most items weighted with component 2. After the rotation, there was a clear weight on both component 1 and 2. For the aggressive behavior, at the first step, there was no clear picture about the components. After the rotation, two clusters of items were closer to component 1 and 2 respectively. It seemed that both rule breaking behavior issue and aggressive behavior issue suggested two components. Further studies should be done to examine both samples and structures of externalizing problems.

Keywords: confirmatory analysis, externalizing issue, structural validity, varimax rotations

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5236 Container Chaos: The Impact of a Casual Game on Learning and Behavior

Authors: Lori L. Scarlatos, Ryan Courtney

Abstract:

This paper explores the impact that playing a casual game can have on a player's learning and subsequent behavior. A casual mobile game, Container Chaos, was created to teach undergraduate students about the carbon footprint of various disposable beverage containers. Learning was tested with a short quiz, and behavior was tested by observing which beverage containers players choose when offered a drink and a snack. The game was tested multiple times, under a variety of different circumstances. Findings of these tests indicate that, with extended play over time, players can learn new information and sometimes even change their behavior as a result. This has implications for how other casual games can be used to teach concepts and possibly modify behavior.

Keywords: behavior, carbon footprint, casual games, environmental impact, material sciences

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5235 Effective Retirement Planning: Exploring Financial Planning Behavior in Malaysia

Authors: Stanley Yap Peng Lok, Chong Wei Ying, Leow Hon Wei, Fatemeh Kimiyaghalam

Abstract:

Purpose: This paper examines how people treat on the importance of financial planning for their retirement. There is lack of standard instrument that enable us to access the retirement planning behavior. This paper studies the reliability and validity of a proposed scale for accessing this behavior. Design/methodology/approach: The Retirement Planning Behavior scale (RPB) is developed from the results of reviewing different papers on this topic. A total of 900 Malaysians from the age of 18 and above are used as the sample. Findings: Our results show, firstly, the RPB meets all criteria from the instrument reliability and validity which based on the theory of planned behavior. Second, our findings propose two components for this RPB scale; attitude toward planning for retirement and intention towards retirement planning behavior. Practical implication: An effective retirement planning achieves financial independence after the retirement. Our findings have important implications for the scope and significance of the retirement planning behavior measurement, especially for retirees. Originality/value: This study proposes a new approach to cater consumers’ needs for retirement planning. Therefore, consumers are able to achieve financial independence in their retirement age.

Keywords: retirement planning behavior (RPB) scale, reliability, validity, retirement planning, financial independence

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5234 Understanding Workplace Behavior through Organizational Culture and Complex Adaptive Systems Theory

Authors: Péter Restás, Andrea Czibor, Zsolt Péter Szabó

Abstract:

Purpose: This article aims to rethink the phenomena of employee behavior as a product of a system. Both organizational culture and Complex Adaptive Systems (CAS) theory emphasize that individual behavior depends on the specific system and the unique organizational culture. These two major theories are both represented in the field of organizational studies; however, they are rarely used together for the comprehensive understanding of workplace behavior. Methodology: By reviewing the literature we use key concepts stemming from organizational culture and CAS theory in order to show the similarities between these theories and create an enriched understanding of employee behavior. Findings: a) Workplace behavior is defined here as social cognition issue. b) Organizations are discussed here as complex systems, and cultures which drive and dictate the cognitive processes of agents in the system. c) Culture gives CAS theory a context which lets us see organizations not just as ever-changing and unpredictable, but as such systems that aim to create and maintain stability by recurring behavior. Conclusion: Applying the knowledge from culture and CAS theory sheds light on our present understanding of employee behavior, also emphasizes the importance of novel ways in organizational research and management.

Keywords: complex adaptive systems theory, employee behavior, organizational culture, stability

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5233 Tax Expenditures: A Review and Analysis

Authors: Khalid Javed

Abstract:

This study examines a feature of the budget process called the tax expenditure budget. The tax expenditure concept relies heavily on a normative notion that shielding certain. Taxpayer income from taxation deprives government of its rightful revenues. This view is inconsistent with the proposition that income belongs to the taxpayers and that tax liability is determined through the democratic process, not through arbitrary, bureaucratic Assumptions. Furthermore, the methodology of the tax expenditure budget is problematic as its expansive tax base treats the multiple taxation of saving as the norm. By using an expansive view of income as the underlying assumption of the tax expenditure concept, this viewpoint institutionalizes a particular bias into the decision-making process.

Keywords: revenue, expenditure, tax budget, propostion

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5232 The Influence of Psychological Capital Dimensions to Performance through OCB with Resistance to Change as Moderating Variable

Authors: Bambang Suko Priyono, Tristiana Rijanti

Abstract:

This study examines the influence of Psychological Capital Dimensions to Organizational Citizenship Behavior. There are four dimensions of Psychological Capital such as hope, optimism, resilience, and self-efficacy. It also tests the moderation effect of Resistance to Change in the relation between Psychological Capital’s dimensions and Organizational Citizenship Behavior, and the influence of Organizational Citizenship Behavior to employees’ performance. The data from the chosen 160 respondents from Public Service Institution is processed using multiple regression and interaction method. The study results in: 1) Hope positively significantly influences Organizational Citizenship Behavior, 2) Optimism positively significantly influences Organizational Citizenship Behavior, 3) Resilience positively significantly influences Organizational Citizenship Behavior, 4) Self-efficacy positively significantly influences Organizational Citizenship Behavior, 5) Resistance to change is moderating variable between hope and Organizational Citizenship Behavior, 6) Resistance to change is moderating variable between self-efficacy and Organizational Citizenship Behavior, 7) Organizational Citizenship Behavior positively significantly influences performance. On the contrary, resistance to change as a moderating variable is proven for hope and resilience.

Keywords: organizational citizenship behavior, performance, psychological capital’s dimensions, and resistance to change

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5231 Chaotic Behavior in Monetary Systems: Comparison among Different Types of Taylor Rule

Authors: Reza Moosavi Mohseni, Wenjun Zhang, Jiling Cao

Abstract:

The aim of the present study is to detect the chaotic behavior in monetary economic relevant dynamical system. The study employs three different forms of Taylor rules: current, forward, and backward looking. The result suggests the existence of the chaotic behavior in all three systems. In addition, the results strongly represent that using expectations especially rational expectation hypothesis can increase complexity of the system and leads to more chaotic behavior.

Keywords: taylor rule, monetary system, chaos theory, lyapunov exponent, GMM estimator

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5230 Level of Knowledge, Attitude, Perceived Behavior Control, Subjective Norm and Behavior of Household Solid Waste towards Zero Waste Management among Malaysian Consumer

Authors: M. J. Zuroni, O. Syuhaily, M. A. Afida Mastura, M. S. Roslina, A. K. Nurul Aini

Abstract:

The impact of country development has caused an increase of solid waste. The increase in population causes of excess usage thus effecting the sustainable environment. Zero waste management involves maximizing practices of recycling and minimizing residual waste. This paper seeks to analyze the relationship between knowledge, attitude, perceived behavior control, subjective norm and behavior of household solid waste towards household solid waste management among urban households in 8 states that have been implemented and enforced regulations under the Solid Waste Management and Public Cleansing Act 2007 (Act 672) in Malaysia. A total of respondents are 605 and we used a purposive sampling for location and simple sampling for sample size. Data collected by using self-administered questionnaire and were analyzed using SPSS software. The Pearson Correlation Test is to examine the relationship between four variables. Results show that knowledge scores are high because they have an awareness of the importance of managing solid waste. For attitude, perceived behavior control, subjective norm and behavioral scores at a moderate level in solid waste management activities. The findings show that there is a significant relationship between knowledge and behavior of household solid waste (r = 0.136 **, p = 0.001), there is a significant relationship between attitude and behavior (r = 0.238 **, p = 0.000), there is a significant relationship between perceived behavior control and behavior (r = 0.516 **, p = 0.000) and there is a significant relationship between subjective norm and behavior (r = 0.494 **, p = 0.000). The conclusion is that there is a relationship between knowledge, attitude, perceived behavior control and subjective norm toward the behavior of household solid waste management. Therefore, in the findings of the study, all parties including the government should work together to enhance the knowledge, attitude, perceived behavior control and behavior of household solid waste management in other states that have not implemented and enforced regulations under the Solid Waste and Public Cleansing Management Act 2007 (Act 672).

Keywords: solid waste management, knowledge, attitude, perceived behavior control, subjective norm, behavior

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