What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

A Test of Generalizability of the Social Development Model Across Gender and Income Groups with Longitudinal Data from the Elementary School Developmental Period

The social development model (SDM) is a theory of behavior that has proven useful in explaining the etiology of delinquency, violence, and substance use among adolescents as well as early antisocial behavior among pre-adolescents. A further test of the model is its generalizability across population groups. A section of the SDM representing prosocial influences in the etiology of problem behavior was compared for boys and girls and for children from low- and non low-income families using three waves of child, parent and teacher survey data on a sample of 851 elementary school students. Multiple group structural equation modeling was used to assess differences across groups in both measurement of model constructs and hypothesized structural paths between constructs. The results indicate overall similarity in the reliability of measurement models and validity of structural models.     

A spatial analysis of county-level outcomes in US Presidential elections: 1988–2000

This paper identifies spatial patterns of county-level presidential election outcomes from 1988 to 2000, and tests the retrospective (reward–punishment) and issue–priority models of voting behavior within the context of county-level geographical clusters. Based on our spatial analyses, we find that: the geographical concentration of the partisan vote has increased at both the global and regional scales. Globally, counties have become more likely to be clustered with similar counties in terms of their partisan support. Regionally, Democrats have increasingly received more votes from the East and the urban areas than Republican candidates while the opposite is true in the West and the rural areas. The regression analyses also support aspects of the issue–priority model of voting behavior, while the retrospective theory is confirmed only for 1996.     

重物落水后运动过程的数学模型

为更好描述重物落水后的运动过程,设计了模拟封堵溃口小型试验,首先对重物落水后运动过程的影响因素进行分析,对采集的试验数据进行了分类处理,并对典型的试验数据进行比较分析,突出主要影响因素.其次对水中的重物进行了受力分析,以大实心方体为例,初步建立重物在水中运动过程的二阶微分方程模型（模型1）,结合步长搜索法和最小二乘法确定压差阻力系数的初始范围,然后在Matlab平台下做非线性最小二乘拟合求解运动模型中压差阻力系数kx、ky;在模型1的基础上引入速度后损率kv,完善了重物在水中运动过程的二阶微分方程模型（模型2）,并对模型中2的参数进行求解.模型结果验证显示,引入速度后损率后的模型2能比较好地反映重物落水后的运动过程,并对以后的研究提供了参考.     

EXCEL多元回归分析在痕迹数据处理上的应用

在痕迹检验技术中,很多推算公式是由回归分析预测法得出的。多元回归分析预测法的计算,虽然可以用常用计算器进行统计,但是数据复杂繁琐,工作量较大。Excel是一种办公系统软件,运用它的强大数据分析功能,只输入一次原始数据,而后全部以鼠标操作即可自动生成回归方程。文章以一组足迹数据分析为例,首先介绍相关分析,然后建立回归模型,最后计算出相关的回归方程。     

Prosecutorial discretion to defer criminalization: The effects of defendant's ascribed and achieved status characteristics

This research contributes to a further understanding of prosecutorial discretion by exploring tenets of casual attribution theory and etiology of bias theory as each informs an uncertainty avoidance perspective on the prosecutor's decision to divert felony drug defendants from criminal prosecution and into a treatment program. The sociolegal consequences of the exercise of this early screening decision are expressed by both conflict theorists and labeling theorists. Our analysis involves estimating main effects and interaction effects of defendant ascribed status and achieved status on the likelihood of diversion. The findings indicate partial support for hypotheses derived, from the theoretical perspectives pursued. In addition these findings point to a more complex model of the subjective nature of the exercise of prosecutorial discretion, a model that benefits from understanding the salience of minimizing uncertainty in the decision to criminals.     

Fair treatment,fair play? The relationship between fair treatment perceptions,political trust and compliant and cooperative attitudes cross-nationally

Obtaining citizens’ voluntary compliance with political decisions is a fundamental democratic challenge. Fair treatment by public officials plays a key role in theoretical and empirical studies on citizens’ compliance and cooperation. Yet it is unclear whether citizens within different societies react to (un)fair treatment in the same way. Using multilevel structural equation modelling and multilevel regression analysis on the European Social Survey 2010–2 (N = 52,458), this article shows that perceptions of fair treatment by police officers are associated with higher levels of trust in political institutions and in turn stronger compliant and cooperative attitudes of citizens in 27 countries. Yet the link between perceptions of unfair treatment and institutional trust is stronger in countries in which fair behaviour is more prevalent. While fair treatment is often considered to be a universal norm affecting citizens in a uniform way, this article sheds light on important cross-national variations.     

The Impact of Gender and Department Climate on Job Satisfaction and Intentions to Quit for Faculty in Science and Engineering Fields

This study investigates whether gender and the perceptions of department climate affects faculty job satisfaction and intentions to quit (work outcomes) with surveys responses from 308 faculty members in science and engineering fields. The study finds that both gender and department climate are related to work outcomes and that two facets of department climate (affective and instrumental) mediate the relationship between gender and both job satisfaction and intention to quit. This finding suggests that universities can benefit from improving department climate, which then may improve the retention of both male and female faculty, but may have an even greater impact on improving job satisfaction and reducing intentions to quit of female faculty.     

广义Camassa-Holm方程的Backlund变换w

本文将齐次平衡法应用到广义Camassa-Holm方程中，得到了此方程的Backlund变换。     

Influence of Family,Agency, and Caseworker Dynamics on Caregivers' Satisfaction With Their Child Protective Services Experience

Numerous child protective services (CPS) agencies have adopted differential responses as a system reform hypothesized to facilitate family engagement. This research tests a conceptual framework developed to examine dynamics between caregiver, agency, and caseworker factors that are assumed to impact caregiver engagement. Data from a randomized control study and structural equation modeling methods were used to explore the influence of these factors on caregiver satisfaction with their CPS experience. The results indicate that receipt of alternative response, caregivers' ratings of their caseworker's interaction style, and caregivers' positive emotional response influenced satisfaction with their intervention experience, while negative emotional responses did not.