Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8

Search results for: gap analysis

8 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis

Authors: J. T. Manhire

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.

Keywords: Tax law, tax compliance, tax gap, income tax.

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7 Third Places for Social Sustainability: A Planning Framework Based on Local and International Comparisons

Authors: Z. Goosen, E. J. Cilliers

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.

Keywords: Planning benefits, social sustainability, third places, urban area.

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6 Applying WILSERV in Measuring Visitor Satisfaction at Sepilok Orangutan Rehabilitation Centre (SORC)

Authors: A. H. Hendry, H. S. Mogindol

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.

Keywords: Gap analysis, service quality, WILSERV, wildlife tourism.

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5 Adopted Method of Information System Strategy for Knowledge Management System: A Literature Review

Authors: Elin Cahyaningsih, Dana Indra Sensuse, Wahyu Catur Wibowo, Sofiyanti Indriasari

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.

Keywords: Knowledge management system, balanced scorecard, five force, risk analysis, gap analysis, value chain analysis, SWOT analysis.

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4 Evaluation of Internet Anxiety in SRBIAU Higher Education Students in Research Process

Authors: Nima Babazadeh Gashti, Nazanin Pilevari

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.

Keywords: Internet, anxiety, research process, internet identification, human computer interaction.

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3 An Empirical Study of the Expectation- Perception Gap of I.S. Development

Authors: Linda, Sau-ling Lai

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.

Keywords: Information Systems Development, Expectation- Perception Gap, Gap Analysis, Organization Analysis.

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2 Gap Analysis of Cassava Sector in Cameroon

Authors: Elise Stephanie Mvodo Meyo, Dapeng Liang

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.

Keywords: Cameroon, cassava sector, drivers of agricultural growth, gap analysis.

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1 Supply Chain Management: After Business Process Re-Engineering

Authors: Wan Hasrulnizzam Wan Mahmood, Mohd Razali Muhamad, Nurulain Mat Tahar

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.

Keywords: Supply Chain Management, Business Process Re- Engineering, Delivery, Outsourcing, Automotive Manufacturer.

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