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Studies have suggested that entrepreneurship is a key mechanism for rejuvenating and facilitating economic growth in deprived areas. To provide further understanding of the persistently low entrepreneurial intentions found in deprived areas this chapter identifies key mechanisms and theoretical frameworks that link the formation of appropriate human capital to the prevailing environment, and that influences may flow in both directions. This contributes to the existing literature to provide a fuller understanding of interest to policy-makers of why past interventions have struggled to boost entrepreneurial intentions and where new interventions may be most effective in generating more positive entrepreneurial intentions in deprived areas.

Prior tax compliance research has largely ignored low-income individual taxpayers, as they have historically been viewed as having an immaterial impact on Federal tax revenues. However, the earned income tax credit (EITC) program has altered the Federal tax revenue landscape in this regard. The Internal Revenue Service (IRS) investigated the magnitude of EITC tax overpayments for tax year 1999 and concluded that between 27 and 31% of EITC filings were overstated, resulting in over-payments of between $8.5 and $9.9 billion (IRS, 2002). These excessive payments represented about 0.5% of total Federal revenues and 2.8% of the total tax gap. Thus, to the extent that low-income individual taxpayers intentionally under-report their incomes in order to receive higher EITC’s, the Federal budget is noticeably affected.

This study extends and complements extant tax research by examining the compliance intentions of low-income individual taxpayers. Relying on the theory of planned behavior, we examine the extent to which perceived tax equity (vertical, horizontal and exchange), normative expectations, and legal sanctions affect tax compliance intentions. Consistent with the hypotheses, the results indicate a significant positive relationship between compliance intentions and: (1) equity perceptions of the tax system; (2) normative expectations of compliance; and (3) penalty magnitude. Additionally, the findings suggest two-way interactions between penalty magnitude and exchange equity, and penalty magnitude and normative expectations. Research results reported herein hold important policy implications related to the Federal government’s efforts to reduce tax cheating and increase compliance among low-income individual taxpayers.

To what extent can resiliency reduce negative work outcomes to help employees recover from failure? This study investigates how the interaction of trait resiliency and mistake tolerance play key roles in reducing turnover intention in organizations. Specifically, trait resiliency is hypothesized to be negatively related to managerial turnover intentions. Moreover, the author investigates the interactive role of perceived mistake tolerance as a situational factor that may impact the extent to which resiliency decreases turnover intentions. In a sample of 209 working managers and executives, moderated path modeling reveals that resiliency reduces turnover intentions. Additionally, results suggest a more nuanced view that takes into consideration the interaction of trait resiliency and perceptions of mistake tolerance in reducing turnover intentions.

Although the proliferation of research in emotional intelligence (EI) in the last 25 years has largely focused on the individual level, some researchers have proposed theories and measurement models for EI at the organizational level. Drawing from earlier work which conceptualizes organizational emotional intelligence (OEI) as a climate-level construct involving shared norms and practices this chapter sets out to investigate the relationship between perceptions of organizational emotional intelligence (OEI) and turnover intentions amongst employees. Since turnover intentions are a reliable indicator of actual turnover they are deemed to be a critical indicator for organizational performance. This chapter also builds on previous research which found that the relationship between OEI as a climate-level construct and intention to leave was mediated by organizational emotional appeal (i.e., overall reputation) and trust in senior management to explore the mediating role of other employee attitudes which have been traditionally linked to climate and individual-level outcomes in organizations, namely job satisfaction and affective commitment. By surveying employees in a UK-based charity organization (n = 173), the study finds that both job satisfaction and affective commitment mediate the impact of OEI on intention to leave and explain a moderate amount of variance in the focal construct. However, the majority of the mediation occurs through job satisfaction with a reduced mediation effect for affective commitment. Potential reasons for these results in the charity context are discussed. The chapter contributes to a wider understanding of the way in which perceptions of OEI impact on employee attitudes toward the organization and the job; and, in turn, how these attitudes impact on turnover intentions.

The purpose of this chapter is to conduct a structured literature review to examine the relationship between entrepreneurship and emotional intelligence in academic settings as well as the current entrepreneurship pedagogy for flexible, innovative and creative graduates. One hundred and twenty-eight peer-reviewed papers were analysed based on Webster’s and Watson’s (2002) methodology. Papers classified into three topics and a content analysis was implemented to discuss about the publication year, journals, authors, frequency of keywords and research method adopted. The contribution of this chapter is twofold. It is a bibliometric study which provides a macropicture of a research field, its evolution and connections among studies, in order to be a starting point for future researchers who are already studying entrepreneurial education or entrepreneurship-related scientific areas. Also, this chapter helps academics to improve educational programmes and curriculum to increase students’ entrepreneurial intention taking into account the factors that affect it.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

The data sample used in this study is composed of 2,638 Chinese tourists who have travel experiences to the South Pacific region. This study examines the effects of memorable tourism experiences, destination cognitive and affective images, and satisfaction on revisit intention and their mechanisms from a cognitive–affective perspective. Results show that destination cognitive image, destination affective image, and satisfaction, respectively, play a mediating effect on the relationship between memorable tourism experiences and revisit intention. Memorable tourism experience is the most important predictor of revisit intention, and it mainly affects the cognitive image of a destination. In line with previous studies, this research has shown that memorable tourism experiences have significant impact on the destination image and tourists' revisit intention, which can provide significant implications for tourism practitioners and destination managers in the South Pacific islands.

The chapter aims to evaluate the effectiveness of the entrepreneurship training programmes implemented in public and private universities in the entity of Guanajuato, located in the central part of Mexico. A simple random sample of 449 students who participated in these programmes was collected. The survey data were statistically analysed to determine if the participants’ capability of agency and the influence of their closest social groups – university, family and regional socioenvironmental – increase the entrepreneurial intentions of university students. Results showed that the capability of agency was directly improved after participation in the programme, while entrepreneurial intentions were indirectly influenced by the institutional and business environment.