An interpretive structural model for factors affecting the tax compliance of professional athletes: a case study of football players

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zhaleh Memari ◽  
Abbas Rezaei Pandari ◽  
Fahimeh Bemanzadeh
Keyword(s):  
Structural Model ◽  
New Technologies ◽  
Tax Compliance ◽  
Pairwise Comparison ◽  
Influential Factors ◽  
Influential Factor ◽  
Football Players ◽  
Content Type ◽  
Inconsistency Index ◽  
Interpretive Structural Model

PurposeTax revenues are becoming one of the crucial tax policy segments in developing countries. Governments intend to collect more funds in the budget. The study aimed to identify the dimensions and factors influencing tax compliance in Iranian professional football players.Design/methodology/approachBased on interpretive structural modelling (ISM), the required information was collected using a literature review and a pairwise comparison questionnaire from eleven sport academic and executive participants. Content validity index of the questionnaire was >0.7 and its inconsistency index was <0.1.FindingsThe influential factors put in six levels. Results showed “new technologies for implementing regulations” and “clear tax regulations” were the lowest level's most independent factors. Simultaneously, the “possibility of identifying violating taxpayers” and “transparency of the clubs' financial data” were the most dependent factors at the model's first level. Moreover, “legal” was the greatest, and “technological” dimensions had at least importance, and the “amount and manner of fines” was the influential factor. The findings can use for policymaking to improve the professional player's and society tax compliance.Originality/valueThe authors identified the most independent, dependent, influential and minor essential football players' tax compliance factors and the relations between these factors. Recognising each of the factors' role and level of importance can help governments and policymakers in tax legislation in sport.

scholarly journals Academic excellence as a determinant of self-confidence among graduates of ODL programs

2020 ◽  
Vol 15 (3) ◽  
pp. 411-423
Author(s):  
Maximus Gorky Sembiring
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Influential Factors ◽  
Influential Factor ◽  
Equation Modeling ◽  
Academic Excellence ◽  
Content Type ◽  
Satisfaction Index ◽  
Self Confidence

PurposeThis study envisioned plausible influential factors on service quality and academic excellence relatable to graduate self-confidence in an open distance learning (ODL) outlook. The objective was to expose the moderating role of academic excellence (graduate satisfaction) between service quality and self-confidence (engagement, achievement, loyalty and opportunity, EALO). It was also of interest to explore how, in what routines factors involved interrelated.Design/methodology/approachThis study utilized exploratory design. Qualitatively, service quality included acclimation, advising, module, tutorial, assessment, feedback and referral factors. Service quality led to academic excellence (GPA, study length, relevance and recognition). Besides, academic excellence influenced self-confidence. Quantitatively, service quality, academic excellence and self-confidence were the independent, moderating and dependent variables. Respondents were randomly selected through a survey of eligible Universitas Terbuka alumni.Findings11 hypotheses were assessed under structural-equation modeling (SEM). Responses from 122 out of 500 graduates were completed. Eight hypotheses were validated by the analysis. The tutorial was the most influential factor followed by module, assessment and acclimation; advising, feedback and referral were excluded. Academic excellence also led to self-confidence. The study was able to visualize a substantial role of academic excellence in moderating service quality to EALO. Besides, important-performance analysis and customer-satisfaction index (IPA-CSI) recognized 21 out of 32 attributes as the pillars of academic excellence.Originality/valueThree of the hypotheses were invalidated by the quantitative analysis. Further inquiry with much broader coverage is then required to diminish the variance to finally find the ideal framework.

India’s rural healthcare systems: structural modeling

2018 ◽  
Vol 31 (7) ◽  
pp. 757-774 ◽  
Author(s):  
Dinesh Kumar
Keyword(s):  
Structural Model ◽  
Healthcare Services ◽  
Healthcare Systems ◽  
Climatic Conditions ◽  
Healthcare Management ◽  
Driving Factors ◽  
Rural Healthcare ◽  
Content Type ◽  
Rural Health Center ◽  
Interpretive Structural Model

Purpose The purpose of this paper is to identify factors related to rural healthcare services and establish a hierarchical model for the effective rural healthcare management in India. Design/methodology/approach A questionnaire survey identified and correlated numerous factors related to the Uttarakhand rural healthcare systems. Experts opinion were translated into a reachability matrix and an interpretive structural model. A fuzzy matriced impacts croises-multiplication applique and classment (FMICMAC) analysis arranged the factors as hierarchical stages using their driving power. Findings The interpretive structural and FMICMAC hierarchical models suggest four key driving factors: diseases, climatic conditions, population growth and political pressure. Practical implications Despite numerous issues, rural healthcare services can be improved by considering key driving factors that could be used as a prediction tool for policy makers. Originality/value Results demonstrate that population control, coordinating services with local bodies and rural health center annual maintenance can be game changers toward better healthcare services.

Big data analytics based enablers of supply chain capabilities and firm competitiveness: a fuzzy-TISM approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nisha Bamel ◽  
Umesh Bamel
Keyword(s):  
Big Data ◽  
Supply Chain ◽  
Data Analytics ◽  
Structural Model ◽  
Big Data Analytics ◽  
Integrated Approach ◽  
Interpretive Structural Modeling ◽  
Content Type ◽  
People Skills ◽  
Interpretive Structural Model

PurposeThis paper aims to identify the big data analytics (BDAs) based enablers of supply chain capabilities (SCCs) and competitiveness of firms. This paper also models the interaction among identified enablers and thus projects the relationship strength of these enablers with SCC and a firm's competitiveness.Design/methodology/approachIn order to achieve the research objectives of this paper, we employed fuzzy total interpretive structural modeling (TISM), an integrated approach of an interpretive structural model and TISM.FindingsResults suggest that BDA-based enablers namely, IT infrastructure for BDA; leadership commitment; people skills for use of BDA and financial support for BDA significantly enable SCC and enhance firm competitiveness.Practical implicationsResults of the present study have implications for researchers and practitioners; the results will enable them to design policies around identified enablers of BDA initiatives.Originality/valueThe present paper is one of a few early efforts that address the role of BDA in augmenting SCC and subsequently a firm's competitiveness from a resource-dynamic capability perspective.

scholarly journals An investigation of factors affecting knowledge sharing amongst UK academics

2017 ◽  
Vol 21 (5) ◽  
pp. 1254-1271 ◽  
Author(s):  
Roger Fullwood ◽  
Jennifer Rowley
Keyword(s):  
Knowledge Sharing ◽  
Structural Equation ◽  
Structural Model ◽  
Measurement Model ◽  
Organisational Culture ◽  
Influential Factor ◽  
Individual Factor ◽  
Content Type ◽  
Factors Affecting ◽  
Organisational Factors

Purpose The purpose of this paper is to construct and investigate relationships between knowledge-sharing factors, attitude and the intention to share of UK academics, as research on knowledge sharing in higher education is extremely sparse. Design/methodology/approach A research model and hypotheses were constructed from individual and organisational factors that were identified to affect knowledge sharing. Questionnaire data were obtained from 367 academics concerning their attitude and intention towards knowledge sharing. This was then used in a two-stage structural equation modelling approach where the measurement model was used for confirmatory factor analysis. The structural model was used to measure and test the hypothesised relationships. Findings Findings indicate that, in general, individual beliefs amongst academics were more influential on their knowledge-sharing attitudes than organisational culture. Furthermore, leadership was the most influential factor within the overall organisational culture whereas autonomy demonstrated the weakest relationship. Belief in the possibility of rewards through associations was found to be a highly significant individual factor. The relationship between attitude and intention was relatively weak although still statistically significant. Originality/value The research demonstrates that management should ensure that departmental leaders promote knowledge sharing and that valued rewards are linked to sharing within the department.

scholarly journals Interpretive structural model of trust factors in construction virtual project teams

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sukhwant Kaur Sagar ◽  
Olugbenga Timo Oladinrin ◽  
Mohammed Arif ◽  
Muhammad Qasim Rana
Keyword(s):  
Structural Model ◽  
Matrix Multiplication ◽  
Virtual Team ◽  
Project Teams ◽  
Content Type ◽  
Team Members ◽  
Virtual Project ◽  
Interpretive Structural Model ◽  
Trust Factors ◽  
Virtual Project Teams

Purpose Organisational dependence on virtual project teams (VPTs) is growing dramatically due to the substantial benefits they offer, such as efficiently achieving objectives and improving organisational performance. One of the major issues that influence the effectiveness of VPTs is trust building. This study aims to determine the key factors of trust in VPTs and design a model by identifying the interrelationships among the trust factors. Design/methodology/approach Focus group discussion was used to gather data on factors affecting trust in VPTs and their interrelationships. Interpretive structural modelling (ISM) was used to establish the relationship among the factors. Cross-impact matrix multiplication applied to classification analysis was conducted to identify the driving power and the dependence power towards effective VPTs in the construction sector. Findings The finding revealed that “characteristics of team members” (such as ability, integrity, benevolence, competence, reliability and professionalism) is the most significant factor for building trust in virtual team members. Some factors were further identified as having high driving power, while others were defined as having high dependence variables. Practical implications The findings will assist construction managers and practitioners dealing with VPTs identify the factors influencing trust among team members. Taking cognisance of the factors that influence trust will enable them to design more effective virtual team arrangements. Originality/value As the first research of its kind using ISM technique, the study offers insights into interrelationships between trust factors in the construction VPTs. It provides guides for construction managers on the effective management of trustworthy VPTs.

The sequence of strategies when establishing Taiwanese restaurant in Thailand

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tzong-Ru Lee ◽  
Nirote Sinnarong ◽  
Yi-Hsiang Hsu ◽  
Hsiang-Ying Lan ◽  
Ching-Hua Yeh ◽  
...  
Keyword(s):  
Structural Model ◽  
Gray Relational Analysis ◽  
Content Type ◽  
Analytic Process ◽  
Perception Of Quality ◽  
Set Up ◽  
Construction Operation ◽  
Interpretive Structural Model ◽  
Restaurant Owners ◽  
Three Phases

Purpose The purpose of this paper is to investigate the problem faced by many Taiwanese restaurant owners who trying to set up their shops in Thailand. Design/methodology/approach Two surveys were conducted in this study. The first interview questionnaire was designed using the factors proposed by Parasuraman et al. (1988, 1991) and given to restaurant owners/managers who successfully set up shops in Thailand. The second questionnaire was constructed specifically for Thai consumers. Findings Gray relational analysis (GRA), theory of inventive problem-solving (teoriya resheniya izobreatatelskikh zadatch, TRIZ) and interpretive structural model (ISM) were used to identify potential difficulties and to determine the key factors impacting the shop establishment and development in Thailand. The results provide a set of strategic sequence when launching restaurant in Thailand. Originality/value A result of GRA determined 14 important factors that influence customer perception of quality service. A TRIZ analytic process provided 17 strategies when setting up overseas shop and the ISM class diagram shown the three phases needed to be considered before restaurant owners can set up shops abroad. The three phases are construction, operation and competition phases. These set of strategies sequence when launching a restaurant in Thailand.

Application of total interpretive structural modeling for analyzing factors of additive manufacturing and industry 4.0 integration

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vishal Ashok Wankhede ◽  
Vinodh S.
Keyword(s):  
Additive Manufacturing ◽  
Industry 4.0 ◽  
Structural Model ◽  
Matrix Multiplication ◽  
Structural Modeling ◽  
Influential Factors ◽  
Time Data ◽  
Interpretive Structural Modeling ◽  
Content Type ◽  
Micmac Analysis

Purpose The purpose of this paper is to develop a model based on the total interpretive structural modeling (TISM) approach for analysis of factors of additive manufacturing (AM) and industry 4.0 (I4.0) integration. Design/methodology/approach AM integration with I4.0 is attributed due to various reasons such as developing complex shapes with good quality, real-time data analysis, augmented reality and decentralized production. To enable the integration of AM and I4.0, a structural model is to be developed. TISM technique is used as a solution methodology. TISM approach supports establishing a contextual relationship-based structural model to recognize the influential factors. Cross-impact matrix multiplication applied to classification (MICMAC) analysis has been used to validate the TISM model and to explore the driving and dependence power of each factor. Findings The derived structural model indicated the dominant factors to be focused on. Dominant factors include sensor integration (F9), resolution (F12), small build volumes (F19), internet of things and lead time (F14). MICMAC analysis showed the number of driving, dependent, linkage and autonomous factors as 3, 2, 12 and 3, respectively. Research limitations/implications In the present study, 20 factors are considered. In the future, additional factors could be considered based on advancements in I4.0 technologies. Practical implications The study has practical relevance as it had been conducted based on inputs from industry practitioners. The industry decision-makers and practitioners may use the developed TISM model to understand the inter-relationship among the factors to take appropriate measures before adoption. Originality/value The study on developing a structural model for analysis of factors influencing AM and I4.0 is the original contribution of the authors.

Modeling the Big Data challenges in context of smart cities – an integrated fuzzy ISM-DEMATEL approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohd Imran Khan ◽  
Shahbaz Khan ◽  
Urfi Khan ◽  
Abid Haleem
Keyword(s):  
Big Data ◽  
Structural Model ◽  
Smart Cities ◽  
Integrated Approach ◽  
Fuzzy Decision Making ◽  
Fuzzy Dematel ◽  
Content Type ◽  
Use Of Resources ◽  
Implementation Level ◽  
Interpretive Structural Model

PurposeBig Data can be utilised for efficient use of resources and to provide better services to the resident in order to enhance the delivery of urban services and create sustainable build environment. However, the adoption of Big Data faces many challenges at the implementation level. Therefore, the purpose of this paper is to identify the challenges towards the efficient application of Big Data in smart cities development and analyse the inter-relationships.Design/methodology/approachThe 14 Big Data challenges are identified through the literature review and validated with the expert’s feedback. After that the inter-relationships among the identified challenges are developed using an integrated approach of fuzzy Interpretive Structural Modelling (fuzzy-ISM) and fuzzy Decision-Making Trial and Evaluation Laboratory (fuzzy-DEMATEL).FindingsEvaluation of interrelationships among the challenges suggests that diverse population in smart cities and lack of infrastructure are the significant challenges that impede the integration of Big Data in the development of smart cities.Research limitations/implicationsThis study will enable practitioners, policy planners involved in smart city projects in tackling the challenges in an optimised manner for the hindrance free and accelerated development of smart cities.Originality/valueThis research is an initial effort to develop an interpretive structural model of Big Data challenges for smart cities development which gives a clearer picture of how the identified challenges interact with each other.

Modeling drivers for successful adoption of environmentally conscious manufacturing

2014 ◽  
Vol 9 (2) ◽  
pp. 127-140 ◽  
Author(s):  
Varinder Kumar Mittal ◽  
Kuldip Singh Sangwan
Keyword(s):  
Structural Model ◽  
Review Of Literature ◽  
Interpretive Structural Modeling ◽  
Environmentally Conscious ◽  
Policy Makers ◽  
Content Type ◽  
Environmentally Conscious Manufacturing ◽  
The Government ◽  
Dependence Relationship ◽  
Interpretive Structural Model

Purpose – This paper aims at developing an interpretive structural model of drivers for environmentally conscious manufacturing (ECM). It will demonstrate how interpretive structural modeling (ISM) supports policy makers in the government and industry in identifying and understanding interdependencies among drivers for ECM. Interdependencies among drivers will be derived and structured into a hierarchy to derive subsystems of interdependent elements with corresponding driving power and dependency. Design/methodology/approach – ISM has been used to identify hierarchy and inter-relationships among drivers for ECM adoption and to classify the drivers according to their driving and dependence power using MICMAC analysis. The drivers for ECM adoption are identified through the review of literature followed by developing a model of drivers using ISM. Findings – The main findings of the paper include the development of an ISM model of drivers for ECM adoption. The developed model divided the identified drivers into five levels of hierarchies showing their inter-relationship and depicting the driving-dependence relationship. These five levels have been classified into four categories – awareness, external, organizational and benefits. Originality/value – The developed ISM model is expected to provide a direction to the policy makers in the government and industry and the top management of the organizations to leverage their resources in a timely manner to adopt ECM successfully.

Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable

2020 ◽  
Vol 23 (1) ◽  
pp. 245-266
Author(s):  
Dodik Ariyanto ◽  
Gusti Ayu Putu Weni Andayani ◽  
I. Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Tax Evasion ◽  
Latent Variables ◽  
Structural Model ◽  
Tax Compliance ◽  
Measurement Model ◽  
Partial Least Square ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Content Type ◽  
Love Of Money

Purpose The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the influence of justice, culture and love of money on ethical perceptions about tax evasion. Design/methodology/approach The primary data were collected and analyzed using a popular component-based model called partial least square (PLS). PLS consists of two sub-models, measurement model or outer model and structural model or inner model. The measurement model shows how real or observable variables are latent variables to be measured. While the structural model shows the level of estimation between latent or construct variables. Findings The statistical analysis showed that neither the coefficient of gender (moderating variable) nor the interaction between gender and the exogenous variable are significant. Solimun (2010) explained that such moderating variable is called homologizer moderation (potential moderation). Homologizer moderation refers to variable that may potentially become a moderating variable influencing relationship between predictor (exogenous) and dependant variable (endogenous). This variable has no interaction with predictors or can be said to be insignificant on the dependent variable. In this study, gender is a potential moderating variable (homologizer moderation). Gender can potentially become a moderating variable influencing relationship between justice, culture and love of money and ethical perception on tax evasion. Gender does not have interaction with justice, culture and love of money or significant influence toward ethical perception on tax evasion. Originality/value There are very few studies on tax evasion from an ethical point of view so this study is not only important but also interesting because it shows that tax evasion is a classic problem taking place in nearly all countries that apply taxation system; cultural difference results in different views on ethical perceptions on tax evasion (Basri, 2015); this study uses the local wisdom of Balinese people, namely, Tri Hita Karana and thus, this study becomes relatively new; justice is one of the non-economic variables of tax compliance behavior (Darmawan, 2012), so that the researcher is interested in conducting further research on the effect of justice toward ethical perception on tax evasion; there are very few studies discussing love of money (Hnisz et al., 2013); therefore, research on the effect of love of money toward ethical perception on tax evasion is of necessity and the findings of previous studies that are inconsistent. The researcher predicted that there are contingency factors that influence the relationship between justice, culture and love of money toward ethical perceptions on tax evasion. As suggested by Baridwan (2012), gender, the moderating variable in this study, refers to masculine and feminine character as a dimension of social culture; this study is carried out in the Tax Service Office (KPP Pratama) of Badung Utara because during the 2015 tax year, KPP Pratama Badung Utara was one of the KPPs in Bali DGT Regional Office which experienced a decline in realization of revenues and a sharp decline in growth.

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