scholarly journals A Conceptual Model of E-Commerce Taxation Using a Circular Model for E-Commerce Sustainability

Author(s):  
Somkeit Noamna ◽  
Supaporn Kiattisin

E-Commerce tax is among the most crucial factors affecting E-Commerce growth and information and communication technology, including playing a vital role in facilitating the global commerce market. This study aimed to investigate the relationship between ICT development by using the ICT development index (IDI) and E-Commerce diffusion is an effect on E-Commerce taxation principles. The paper was proposed as a new approach and initiatives for implementing E-Commerce development through the circular model for E-Commerce sustainability (CMES). The online questionnaires for the survey were used to gather data via social media, i.e. Facebook, Line and Instagram. The data were gathered from a sample of 308 people who sell products and services through online commerce in Thailand. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to validate and measure the construction of the questionnaires. The relationship among the ICT development index, E-Commerce diffusion and the E-Commerce taxation principles was proved to apply successfully to the structural equation modelling (SEM) technique. The results showed that the ICT development index (IDI) has a positive influence on E-Commerce diffusion and E-Commerce taxation principles. Further, the results indicated that E-Commerce diffusion has a positive effect on E-Commerce taxation principles, and hence are significant.

2008 ◽  
Vol 36 (1) ◽  
pp. 19-26 ◽  
Author(s):  
Veysel Yilmaz ◽  
Ayşe Sibel Turkum

This study was designed to determine the factors affecting hopelessness about the future of 10–12-year-old Turkish primary school students. Firstly, descriptive factor analysis was applied in order to determine the factors affecting hopelessness levels, then a structural equation model (SEM) was utilized to describe the relationship between the specified factors and hopelessness; these relationships were tested by LISREL 8.54. The results indicated that the preteenagers' level of hopelessness was adversely affected by support received from parents and friends. The hopelessness level was also significantly affected by the preteenagers' positive self-definition and parents' educational level.


2019 ◽  
Vol 11 (3(I)) ◽  
pp. 13-26
Author(s):  
Olawumi Dele Awolusi ◽  
Olusegun Sulaiman Atiku

The aim of this study was to operationalize and test a conceptual model to measure the effect ofBusiness Process Re-engineering (BPR) implementation on profitability in the Nigerian oil and gas industry.Based on a framework from Al-Mashari and Zairi, these objectives were achieved using the followingprocedures: reliability and validity analysis, factor analyses (exploratory factor analysis-EFA andconfirmatory factor analysis-CFA) and Structural Equation Modelling (SEM). The model contrived thereforeconfirmed the positive influence of BPR on profitability, as well as the mediating influence of operationalperformance in the Nigerian Oil and Gas industry. Specifically, the structural model shows the positive effectof organizational structure and IT Infrastructures on both profitability and operational performance.However, SEM failed to establish the relationship between management competence and support andprofitability. The study is expected to enhance the adoption and successful implementation of BPRprogrammes in the oil and gas industry.


2018 ◽  
Vol 9 (2) ◽  
pp. 18-32
Author(s):  
Andy Mulyana ◽  
Devi Ayuni

This study aims to evaluate the role of satisfaction and commitment as mediating the effect of service quality on student loyalty as the user of Open University's Online Tutorial. Based on data analysis on student of Management program 229 as respondents with Structural Equation Modeling (SEM), this study found the relationship between: (1) positive influence of service quality to satisfaction and loyalty of students using tuton; (2) the positive effect of satisfaction on student loyalty using tuton; (3) satisfaction is a mediator between service quality and loyalty of students using tuton. Conversely, commitment has no positive effect on student loyalty as a tuton user. In addition, commitment does not mediates the effect of satisfaction on the loyalty of tuton users. Keywords: service quality, satisfaction, commitment, loyalty


2021 ◽  
Vol 13 (15) ◽  
pp. 8123
Author(s):  
Delei Yang ◽  
Jun Zhu ◽  
Qingbin Cui ◽  
Qinghua He ◽  
Xian Zheng

Megaproject citizenship behavior (MCB) has been confirmed to a play vital role on megaproject performance. Although current research has argued that institution elements have had an impact on MCB diffusion, limited studies have empirically investigated the distinct effectiveness of various institution elements on driving MCB’s widespread diffusion in construction megaprojects. Based on institution theory, this study proposes a theoretical model comprising institutional elements (i.e., normative and mimetic isomorphism), owner’s support, relationship-based trust, and their effect or impact on MCB’s diffusion. Based on 171 industrial questionnaires collected from managers of contractors and designers in megaprojects. Partial least squares structural equation modeling (PLS-SEM) was used to validate the established model. The results indicated that both normative and mimetic isomorphism have positive effects on facilitating MCB diffusion, and owner’s support has shown partial mediation in promoting MCB diffusion through normative isomorphism, as well as full mediation in the promoting of MCB diffusion through mimetic isomorphism. Meanwhile, relationship-based trust exerts a positive moderating effect on the relationship between mimetic isomorphism and MCB. This study extends current literature on driving MCB diffusion from the perspective of institutional theory, contributing by providing four implications for megaprojects managers to “buy in” more extensive MCB.


2019 ◽  
Vol 2 (1) ◽  
pp. 37-54 ◽  
Author(s):  
Apostolos Ampountolas

PurposeThe online travel environment continues to expand as the numerous peer-to-peer (P2P) marketplaces that comprise the “sharing economy” have also multiplied and expanded, resulting in a move from the traditional hospitality industry to a new digital ecosystem. The purpose of this paper is to examine the effects of different antecedents and the relationships between benefit factors. It does so by simulating the behavior that leads to consumer loyalty and repurchase intentions within a P2P marketplace transaction.Design/methodology/approachThe analysis is based on survey data from 456 respondents located in different regions, collected via a web-based survey questionnaire. A two-step approach employing confirmatory factor analysis, followed by structural equation modeling, was conducted to evaluate the measurement and structural models, as recommended by Anderson and Gerbing.FindingsThe findings of this study partially confirm the relationship between benefit factors (monetary, hedonic and location benefits) and consumer repurchase intentions. The benefit factors display a positive influence on consumer satisfaction, which mediates the relationship between loyalty and repurchase intentions. Hence, the study contributes to scholarly efforts to better understand why consumers choose to purchase through P2P platforms.Practical implicationsThe findings of this study can provide P2P intermediaries and hosts with the empirical evidence of consumer behavioral changes. Nowadays, in practice, consumers have the ability to compare products and offers. As such, for a consumer to remain loyal to a particular supplier, the offer must satisfy the service and experience that the consumer has in mind, as many alternative offers exist.Originality/valueThis study seeks to identify the behavioral factors that cause even loyal consumers to move from the traditional hospitality industries to P2P platforms, despite the probability of losing any loyalty benefits gained in the traditional industries.


2016 ◽  
Vol 16 (4) ◽  
pp. 205-213
Author(s):  
Canan Saricam ◽  
Nazan Erdumlu

Abstract In this study, fast fashion concept is investigated in order to understand the motivations of the consumers that make them adopt these products because of their willingness for the innovativeness. The relationship between the motivational factors which were named as “Social or status image” and “Uniqueness” as expressions of individuality, “Conformity” and the willingness for “Innovativeness” is analyzed using a conceptual model. Exploratory factor analysis, confirmatory factor analysis and structural equation modeling were used to analyze and validate the model. The data used for the study was obtained from 244 people living in Turkey. The findings showed that the motivational factors “Social or status image” and “Uniqueness” as expressions of individuality are influential on the consumers’ willingness for “Innovativeness”.


2015 ◽  
Vol 18 (2) ◽  
pp. 67-75
Author(s):  
Nhan Huu Huynh ◽  
Dung Anh To

The aim of this paper is to study the effects of service quality in Jetstar Pacific Airlines towards customer’s satisfaction under the perspective of Servqual and Gronroos service quality model and the relationship between functional quality, technical quality, internal and external environment influences mediated by Jetstar Pacific Airlines images and service quality using the main statistical methods such as factor analysis and multiple linear regression.


Author(s):  
Wenny Rukmana ◽  
Hermawan Susyanto ◽  
Antonio . ◽  
Ina Agustini Murwani

Along with the development of technology in retail, consumers have increased their expectation about experience convenience in retail. Starting with the growth of various platform, the next development is the experience that combined both offline and online service known as Omnichannel. The Omnichannel Service Adoption is explained by Wixom Model shows the relationship of object-based beliefs, channel integration quality, perceived fluency, and internal and external usage experience as moderating effects of perceived fluency. The adoption of Omnichannel is important to deliver a consistency of data and user experience compared to multichannel. The research uses quantitative approach with Structural Equation Model (SEM) PLS for data analytic. The population is referred to Berrybenka, a prominent fashion e-commerce in Jakarta, customers. The result shows that Breadth Channel Choice, Channel Service Transparency, Content Consistency and Process Consistency have a significant and positive influence on perceived fluency. The implication and limitation of the research are also highlighted.


2018 ◽  
Vol 46 (2) ◽  
pp. 148-162 ◽  
Author(s):  
Hyo Jung Chang ◽  
Kittichai (Tu) Watchravesringkan

Purpose Consumers’ environmental behaviours are not only the result of their positive attitudes towards environments, but also different reasons and motivations exist. Thus, the purpose of this paper is to find out important factors affecting sustainable apparel buying behaviour. Applying the theory of planned behaviour (TPB), this study further examines how knowledge about sustainable apparel, perceived money availability, and perceived accessibility to the store influence sustainable apparel consumption. Design/methodology/approach Using a purposive college student sample, 235 usable responses were collected to answer the questions. An exploratory factor analysis with principal component analysis was first performed followed by confirmatory factor analysis, and a structural equation modelling analysis. Findings Results revealed that the TPB was successfully applied in the context of sustainable apparel buying behaviour. Furthermore, it was found that consumers’ perceived money availability and perceived store accessibility are important factors that affect control beliefs and sustainable consumption. Research limitations/implications This study found the needs of educating college students for contexts of environmental apparel and textiles issues. Originality/value Even though previous literature often found the gap between the behavioural intentions and the actual behaviour, this study found the respondents of this study walk their talk. This study successfully applied the TPB to explain consumers’ sustainable apparel buying behaviour.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shaista Wasiuzzaman ◽  
Lee Lee Chong ◽  
Hway Boon Ong

Purpose This study aims to investigate the influence of various risk factors, specifically investment risk, legal risk and technology risk, on the decision of investors to invest in equity crowdfunding ventures in Malaysia. Design/methodology/approach A total of 169 valid responses out of a total of 195 questionnaires were distributed to individuals with prior knowledge of equity crowdfunding. The data from the responses are used to test the relationships using structural equation modeling partial least squares (SEM-PLS). Findings Investigation into the influence of risk factors on the willingness to support equity crowdfunding shows that investment risk and legal risk significantly influence the decision to support equity crowdfunding ventures, but technology risk does not. However, while the influence of investment risk is negative, legal risk is found to have a positive influence. Originality/value This study is important as, to the authors’ knowledge, this is the first study to empirically test the relationship between the various risks inherent in equity crowdfunding investments and the decision to invest. The study is also important to entrepreneurs and start-ups as it provides evidence that while the equity crowdfunding investment community follows the norms of investment, i.e. lower risk is preferred, stricter laws and regulations governing equity crowdfunding may not be needed or may only be relevant in countries where there are more retail, unsophisticated investors.


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