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1 – 10 of 335
Open Access
Article
Publication date: 11 July 2017

Jennifer Anna Stark and Erich Kirchler

The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance…

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Abstract

Purpose

The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction.

Design/methodology/approach

A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans.

Findings

Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax.

Originality/value

This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.

Details

International Journal of Sociology and Social Policy, vol. 37 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

Content available
Book part
Publication date: 20 November 2023

Ada T. Cenkci, Megan S. Downing, Tuba Bircan and Karen Perham-Lippman

Abstract

Details

Overcoming Workplace Loneliness
Type: Book
ISBN: 978-1-80382-502-1

Open Access
Article
Publication date: 19 May 2022

Pushkar Dubey and Kailash Kumar Sahu

Creating employment for all seems to be impossible in emerging nations as the unemployment rate is rising faster than the number of job openings available. Studies on the other…

3556

Abstract

Purpose

Creating employment for all seems to be impossible in emerging nations as the unemployment rate is rising faster than the number of job openings available. Studies on the other hand show that creating jobs is simple if the right resources and opportunities are made available. The present study aims to examine the effects of various demographic social and environmental factors on the entrepreneurial intention of engineering undergraduates in Chhattisgarh state.

Design/methodology/approach

Correlational research design was incorporated in the present study. The author applied stratified random sampling to collect samples of 1,000 engineering undergraduates enrolled in their third and fourth years in different technical colleges/universities in Chhattisgarh state. Structural equation modelling and confirmatory factor analysis were applied to analyse the data.

Findings

The results revealed that demographic, social and environmental factors greatly influenced engineering undergraduates’ entrepreneurial intention. However, age and occupation do not predict their self-employment intention.

Originality/value

The present research itself is a novel study, especially in Chhattisgarh state, where the area of examining the effects of demographic, social and environmental factors on entrepreneurial intention among technical undergraduates has been limitedly explored.

Open Access
Article
Publication date: 27 March 2023

Naod Mekonnen Anega and Bamlaku Alemu

This study empirically examines the impact of rural roads on consumption of households in Ethiopia.

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Abstract

Purpose

This study empirically examines the impact of rural roads on consumption of households in Ethiopia.

Design/methodology/approach

Both descriptive statistics and econometric techniques are used to address the aforementioned objective. Specifically, quantile regression, fixed- and random-effect models are used to understand the impact of rural road quality on welfare.

Findings

The econometric analysis revealed that improving the quality of rural roads and/or creating access to all-weather roads raises households' average real consumption per capita by as much as 10%. The other transport indicator – mode of transport – also has a positive effect on real consumption per capita. The result indicated that real consumption per capita for households using the traditional mode of transport would increase by as much as 7% compared to those using foot as a major mode of transport. However, the fixed quantile estimation result revealed that rural road access has a positive and significant effect on consumption per capita only for the 0.8th and 0.9th percentiles, indicating that the access to roads is not pro-poor.

Research limitations/implications

Improving rural roads to a level of all-weather road standards and provision of agricultural transport facilities should be strategic priorities.

Originality/value

This study provides empirical evidence pertinent to the effect rural mobility has on the consumption of households as well as the pro-poorness of such investments in rural settings.

Open Access
Article
Publication date: 1 January 1970

Kwanrutai Sampoon, Nuengruethai Posri and Boonsri Kittichotpanich

The purpose of this paper is to test the effectiveness of social dance exercise and social support program to improve quality of life (QOL) for older adults in Thailand.

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Abstract

Purpose

The purpose of this paper is to test the effectiveness of social dance exercise and social support program to improve quality of life (QOL) for older adults in Thailand.

Design/methodology/approach

A quasi-experimental pre-test and post-test research design was used. The participants were 102 older adults selected by systematic sampling technique. Participants were assigned using the matched-pair technique by age, physical fitness test by the Time up and Go test into intervention and control groups of 51 subjects each. Intervention was conducted for 12 weeks, three times weekly, to improve physical, psychosocial and spiritual domains leading to enhanced QOL as measured by the World Health Organization Quality of Life (WHOQOL–BREF–THAI) assessment parameter. Data on QOL were collected before and after a 12-week training period.

Findings

Most adults were between 70 and 79 years old (67 percent). After program completion, before and after mean QOL scores for the intervention group at 60.15 and 95.82, respectively, were statistically significant with p-value<0.05. Post-program QOL shown by the intervention group was significantly higher than the control group (p<0.05).

Originality/value

Application of social dance exercise and social support program is an alternative to traditional methods to improve QOL and maintain functional capacity for older adults.

Details

Journal of Health Research, vol. 33 no. 3
Type: Research Article
ISSN: 2586-940X

Keywords

Open Access
Article
Publication date: 22 March 2023

Doriana Cucinelli and Maria Gaia Soana

Are financially illiterate individuals all the same? This study aims to answer this question. Specifically, the authors investigate whether people answering incorrectly and “do…

1574

Abstract

Purpose

Are financially illiterate individuals all the same? This study aims to answer this question. Specifically, the authors investigate whether people answering incorrectly and “do not know” to the big five questions about financial knowledge (FK), all identified by previous literature as financially illiterate, are two sides of the same coin, or rather individuals with different socio-economic and demographic characteristics, and whether this leads to different levels of risk of falling victim to financial fraud.

Design/methodology/approach

Using a large and representative sample of Italian adults, the authors run both ordered probit and probit regressions to test the determinants of financially illiterate individuals, distinguishing between those answering FK questions incorrectly and those answering “do not know”. The authors also measure the probability of falling victim to financial fraud for the two groups. To check the robustness of our results, the authors run a multinomial regression, a structural equation model and an instrumental variable regression model.

Findings

The authors demonstrate that the socio-demographic and socio-economic characteristics of individuals selecting incorrect responses to FK questions are different from those of individuals selecting the “do not know” option. Moreover, the results show that the former are more likely to be victims of financial frauds.

Practical implications

The “one-size-fits-all” approach is not suitable for financial education. It is important to consider socio-demographic and socio-economic characteristics of individuals in order to identify specific targets of education programmes aiming to reduce insecurity and excessive self-confidence as well as to increase objective FK. The study’s findings also identify vulnerable groups to which financial fraud prevention schemes should be targeted.

Originality/value

To date, financial illiteracy has been measured as the sum of incorrect and “do not know” responses given to FK questions. This approach does not allow to observe the socio-demographic and socio-economic differences between people choosing the “do not know” option and those answering incorrectly. The paper aims to overcome this limit by investigating the socio-demographic and socio-economic characteristics of individuals selecting “do not know” and incorrect responses, respectively. The authors also investigate whether the two groups have different probabilities of being victims of financial fraud.

Details

International Journal of Bank Marketing, vol. 41 no. 4
Type: Research Article
ISSN: 0265-2323

Keywords

Open Access
Article
Publication date: 6 August 2018

Ioana Alexandra Horodnic

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as…

16704

Abstract

Purpose

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.

Design/methodology/approach

To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases.

Findings

The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale.

Research limitations/implications

The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale.

Practical implications

The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.

Originality/value

This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

Details

International Journal of Sociology and Social Policy, vol. 38 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 29 September 2022

Tuuli Turja

In a best-case scenario, both organisations and their employees gain from technological changes by staying up to date on developing digitalisation. However, opportunities to learn…

Abstract

Purpose

In a best-case scenario, both organisations and their employees gain from technological changes by staying up to date on developing digitalisation. However, opportunities to learn and use modern technologies may not be shared equally in the workplace. Employee groups can be divided between those with and without access to new technologies. This study aims to examine the extent to which the position of an employee may be associated with the opportunity to work with robots.

Design/methodology/approach

Health-care work was chosen as an exemplary context of emerging robotisation. To gain correlative evidence on how the position and technology orientation of an employee associate with access to care robots, the study used online survey data collected from Finnish care workers (N = 226).

Findings

Workplace hierarchies were found to play a significant part in robotisation. Management experience increased the probability for an employee to have access to care robots, but this position did not differentiate between the employees in their aspiration to use care robots. Individual interest in technology was associated with robot use only among care workers with no management experience, whereas managers’ access to robots did not depend on their personal interests.

Originality/value

This study brings new information about the equity of robot-use opportunities in workplaces. Distinctive to care robots was the significant number of motivated non-users. Thus, adding to the categories of “have-bots”, “have-nots” and “want-nots”, this study introduces an important group of “want-bots”.

Details

Journal of Workplace Learning, vol. 35 no. 9
Type: Research Article
ISSN: 1366-5626

Keywords

Open Access
Article
Publication date: 17 August 2021

Jintana Sarayuthpitak, Sarinya Rodpipat, Sanong Ekgasit and Dean M. Ravizza

The purpose of this paper is to examine the effectiveness of oral hygiene promoting program (OHPP) using a smartphone endomicroscope among students in elementary schools in…

1430

Abstract

Purpose

The purpose of this paper is to examine the effectiveness of oral hygiene promoting program (OHPP) using a smartphone endomicroscope among students in elementary schools in Bangkok, Thailand, to enable their oral hygiene maintenance and to compare oral health outcomes in the intervention program between the experimental and control groups.

Design/methodology/approach

This is a quasi-experimental research study consisting of two groups, a pretest, a posttest and a follow-up design. The student sample consisted of 59 fifth graders who matched the study criteria on medium and low levels of teeth brushing skills. There were 29 experimental group participants who completed the six-week OHPP using a smartphone endomicroscope. Another 30 participants formed the control group involved in the ordinary oral health education program. The comparison data for oral health behaviors (knowledge, attitude and practice (KAP)) and oral hygiene were statistically analyzed by using multivariate analysis of variance (MANOVA).

Findings

Results indicated that the experimental group exhibited higher oral health behaviors regarding KAPs and oral hygiene related to teeth cleanliness and gum health than the control group in the postexperimental and follow-up phases. However, there were no statistically significant differences between the two groups with regard to tongue cleanliness.

Originality/value

The students maintain their own oral hygiene due to a provision of activities related to KAP concerns. The instrument helped the students to find tooth decay and dental plaque associated with teeth cleanliness after brushing their teeth.

Details

Journal of Health Research, vol. 36 no. 6
Type: Research Article
ISSN: 0857-4421

Keywords

Open Access
Article
Publication date: 26 March 2019

Renu Isidore R. and Christie P.

The purpose of this paper is to test the relationship between the annual income earned by the investors and eight behavioural biases exhibited by the investors such as mental…

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Abstract

Purpose

The purpose of this paper is to test the relationship between the annual income earned by the investors and eight behavioural biases exhibited by the investors such as mental accounting, anchoring, gambler’s fallacy, availability, loss aversion, regret aversion, representativeness and overconfidence.

Design/methodology/approach

The relationship is derived based on a questionnaire survey conducted on 436 secondary equity investors residing in Chennai, India.

Findings

Analysis of variance test was performed on the normalised and non-normalised version of the biases divided in terms of the annual income earned by the investor. The test found that for the significant biases except the overconfidence bias, the investors with higher annual income were less prone to the biases when compared to investors with lower annual income. On the other hand, with respect to the overconfidence bias, the investors with higher annual income were prone to exhibit overconfidence bias when compared to the investors with lower annual income. Correlation analysis showed that the investors with high annual income were more likely to exhibit higher overconfidence bias but lower representativeness, loss aversion, availability and mental accounting biases.

Originality/value

A contribution in the financial and economic front which would benefit the financial advisors to now consider the income earned by the clients as an important factor while giving financial advice to the clients and while guiding them about the biases they are prone to exhibit.

Details

Journal of Economics, Finance and Administrative Science, vol. 24 no. 47
Type: Research Article
ISSN: 2077-1886

Keywords

1 – 10 of 335