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.     

钢结构交错桁架的应用及抗火性能研究简述

钢结构交错桁架体系是一种经济、实用、高效的建筑结构体系,本文对交错桁架的结构特点及其在国内外的应用进行了介绍,对钢结构交错桁架体系在火灾作用下的力学特性进行了初步地探讨,提出了一些钢结构交错桁架体系抗火设计方面有用的建议。     

创设海关法院：现实与可能

为适应加入世贸组织的新形势 ,我国应建立与对外贸易相协调的专门海关法院。借鉴美国海关法院制度的经验 ,创设适应社会主义市场经济体制要求的中国海关法院制度 ,对扩大改革开放、促进国际贸易意义重大。     

An Analysis of the Joint Board or County Model as the Structural Basis for Effective Australian Local Governance

Australian policy‐makers continue to rely on municipal amalgamation as the main engine of structural reform in local government, despite strong evidence that it diminishes participation and representation without improving service efficiency. Several promising, but neglected alternative models of structural reform have been developed, including ad hoc resource sharing models, Regional Organisations of Councils, virtual local government, and agency models. In an encouraging response to the recent policy of enforced council amalgamations in NSW, the Shires Association of NSW (2004) has recently proposed a ‘Joint Board model’ of local governance and invited comment on this model. This article takes up this challenge and seeks to place the Joint Board model in conceptual context and evaluate its characteristics and simulated cost savings.     

论我国结构性失业问题的成因及政策分析

结构性失业将成为我国入世后的主要失业形式。本文在对引起结构性失业问题的成因及相关数据进行分析的基础上,着重从减少劳动力供给、增加劳动力需求、协调地区之间经济发展、调整产业结构、大力发展第三产业、实现经济快速健康稳定增长、农村剩余劳动力的转移几个方面对我国当前解决结构性失业问题的政策进行探讨,力图寻找解决我国结构性失业问题的制度和对策。     

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.     

狗舌草提取物诱导淋巴细胞性白血病L1210细胞分化的研究

以单猪屎豆碱(MO)、槲皮素(QU)和环磷酰胺(CY)为参照,观察了狗舌草600 mL/L乙醇提取物(EX)对淋巴细胞性白血病L1210细胞体外试验的形态变化;利用流式细胞术,从DNA分子水平上检查了EX对L1210细胞各周期相的影响,探讨EX对L1210细胞的分化机理。结果发现,EX能够使L1210细胞向淋巴细胞方向发展;经EX作用24 h后,L1210细胞G0 G1期的百分比较对照组明显升高。提示EX对L1210细胞增殖的抑制作用可能是由于G1期的阻滞所致。     

传染性支气管炎病毒TY1株结构蛋白基因部分片段的表达

根据已报道的传染性支气管炎病毒S基因序列设计了1对引物,利用从传染性支气管炎病毒TY1株中提取的RNA,经PCR扩增获得了300 bp的产物;序列测定与分析表明,所扩增产物是传染性支气管炎病毒结构蛋白基因的部分片段。将扩增片段插入pET32a构建表达载体,并于大肠埃希氏菌BL21中进行表达;结果表明,该片段在大肠埃希氏菌中成功表达,产物为30 ku、以可溶性形式存在的蛋白。Western-blotting分析表明,该蛋白可与传染性支气管炎病毒TY1株阳性血清发生反应。     

氟对山羊成骨细胞增殖分化及钙化功能的调节

为探讨氟化物对反刍动物骨骼代谢的影响及对成骨细胞的作用机理,以初生山羊股骨骨膜为材料,采用半消化组织块培养法分离成骨细胞,进行传代培养,并通过形态观察、扫描电镜、碱性磷酸酶(AKP)和矿化结节染色进行鉴定。通过噻唑蓝(MTT)染色、AKP活性测定和钙化结节计数,研究不同浓度的氟对山羊成骨细胞增殖、分化及钙化的影响。结果表明,加氟48 h和96 h后,1.0×10-7~1.0×10-5mol/L氟可促进成骨细胞增殖,其中1.0×10-7及1.0×10-6mol/L氟与对照组差异极显著(P<0.01),高浓度氟(1.0×10-3mol/L)则抑制成骨细胞增殖(P<0.01);而1.0×10-4及5.0×10-4mol/L氟作用48 h对成骨细胞增殖无影响,作用96 h转而抑制成骨细胞增殖(P<0.01)。1.0×10-7~1.0×10-5mol/L氟能显著增强成骨细胞AKP活性及钙化能力(P<0.01),但氟浓度高于5.0×10-4mol/L时,AKP活性及钙化能力明显下降(P<0.01)。证实,低剂量氟能促进体外培养的山羊成骨细胞增殖分化及钙化,高剂量的氟则表现抑制作用。     

东北亚区域分工协作的走向——日本产业结构调整意图评析

中国经济高速增长 ,使东北亚日益成为世界关注的焦点 ,作为发达国家的日本 ,其经济和产业结构调整必然会对该地区的分工协作的发展产生重要影响。 1997年东南亚金融危机过后 ,除日本以外 ,东北亚各国和地区受贸易和投资的牵引 ,经济获得了较快的恢复和发展 ,贸易与投资格局也发生了变化。东北亚各国和地区具备开展分工协作的坚实基础 ,但同时也面临着诸多困难和障碍。作为东北亚惟一的发达国家日本 ,也正在积极推进产业结构调整 ,力争在今后本地区的分工协作中掌握主导权 ,但发展的现实和趋势说明 ,日本的这一企图是徒劳的