scholarly journals ESTIMACIÓN DE LA BRECHA TRIBUTARIA PARA COLOMBIA: MEDIDAS PROACTIVAS PARA SU REDUCCIÓN

2021 ◽  
Vol 80 (317) ◽  
pp. 58
Author(s):  
Álvaro Andrés Vernazza Páez ◽  
A. Javier Prado Domínguez
Keyword(s):  
Tax Evasion ◽  
Latent Variables ◽  
Income Tax ◽  
Structural Equation ◽  
Equation Model ◽  
Tax Revenue ◽  
Tax Gap ◽  
Proactive Measures ◽  
The Impact ◽  
New Evidence

<p>Mediante el uso de un modelo de ecuaciones estructurales (SEM), en este artículo presentamos nueva evidencia de la sensibilidad de la brecha tributaria de Colombia a la evasión tributaria entre 1987 y 2018. Al formular tres variables latentes conexas a la evasión tributaria: 1) inestabilidad macroeconómica (<em>EIM</em>), 2) incumplimiento en el impuesto sobre la renta (<em>EIRC</em>) y 3) economía sumergida (<em>ESE</em>) se evidencia el impacto en el ingreso público tributario <em>(IPT)</em>, revelando la urgencia de proponer mecanismos proactivos que reduzcan la brecha tributaria (<em>BT</em>).</p><p align="center"><strong> </strong></p><p align="center">ESTIMATION OF COLOMBIA’S TAX GAP: PROACTIVE MEASURES TO REDUCE IT</p><p align="center"><strong>ABSTRACT</strong></p><p>Using a Structural Equation Model (SEM) new evidence of the sensitivity of tax gap in Colombia, as a consequence of tax evasion between 1970 and 2018, is here presented. While formulating three latent variables related to tax evasion: 1) macroeconomic instability (EIM), 2) non-compliance with income tax (EIRC) and 3) underground economy (ESE), the impact on public tax revenue (IPT) is shown, revealing the urgency of proposing proactive mechanisms to reduce the tax gap.</p>

Information and Communication Technology Impact on Supply Chain Integration, Flexibility, and Performance

2017 ◽  
pp. 213-234
Author(s):  
Carlos A Talamantes-Padilla ◽  
Jorge Luis. García-Alcaráz ◽  
Aide A. Maldonado-Macías ◽  
Giner Alor-Hernández ◽  
Cuauhtemoc Sánchéz-Ramírez ◽  
...  
Keyword(s):  
Supply Chain ◽  
Latent Variables ◽  
Structural Equation ◽  
Equation Model ◽  
Information And Communications Technology ◽  
Ciudad Juarez ◽  
Information And Communication ◽  
And Performance ◽  
Indirect Relationship ◽  
The Impact

In this chapter, four latent variables will be analyzed to measure the impact of Information and Communications Technology (ICT) on the integration, flexibility and performance of Supply Chain (SC). The aim of the exposition is to provide greater understanding for those responsible of the supply chain, and focus efforts on clear objectives. These clear objectives should help those responsible for the supply chain achieve a better performance within organizations. The information analyzed was obtained from a questionnaire provided to 284 managers in companies located in Ciudad Juarez, Mexico. The results were used to generate a structural equation model in order to learn the relationships between variables. We have postulated six hypotheses regarding the direct, indirect and total effects. The results indicate that there is no direct relationship between ICT integration and SC performance, but an indirect relationship through mediating variables as SC Integration and Flexibility exists.

Ex-Ante and Ex-Post Evaluation of a New Transit Information App: Modeling Use Intentions and Actual Use

2018 ◽  
Vol 2672 (50) ◽  
pp. 56-65 ◽  
Author(s):  
Guillermo Velazquez ◽  
Sigal Kaplan ◽  
Andres Monzon
Keyword(s):  
Latent Variables ◽  
Structural Equation ◽  
Equation Model ◽  
Mobile App ◽  
User Characteristics ◽  
Time Saving ◽  
Post Evaluation ◽  
Ex Post ◽  
Actual Use ◽  
The Impact

This study investigates the behavioral drivers underlying the adoption of a multimodal travel information mobile app. The hypothesized framework is validated empirically through the case-study of Madrid. Madrid’s Public Transport real-time information app (“Mi Transporte”) allows users to obtain customized and automated information. A three-wave survey containing questions aligned with the Theory of Planned Behavior was conducted in 2015 and 2016 with a representative sample of transit users. Data analysis includes a factor analysis and a structural equation model to validate the hypotheses. The model assumes that the intention to use the app can be explained as a function of attitudinal factors and respondent characteristics. Results show that the app adoption is correlated with the intention of the users to adopt it and with their willingness-to-pay; the users’ intentions can be explained by various factors like user’s expectations on the app, affinity for technology (technophilia) and the previous use of other transport apps. The roles of search functionalities, side-mode information, time saving skills and the importance of the Level of Service (LOS) are also analyzed in the model. Relations between user characteristics and latent variables are subsequently explained as well as the ex-post satisfaction and change in travel patterns to measure the impact on the transport behavior of the app users. The study provides a better understanding of app adoption based on traveler characteristics, the attributes of the app and the perception of its capabilities.

The Impact of Green Attributes From Suppliers on Supply Chain Performance

2019 ◽  
pp. 1216-1232
Author(s):  
Jose Roberto Mendoza Fong ◽  
Jorge Luis García-Alcaraz ◽  
Aidé Aracely Maldonado-Macías ◽  
Cuauhtémoc Sánchez Ramírez ◽  
Valeria Martínez Loya
Keyword(s):  
Latent Variables ◽  
Latent Variable ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Descriptive Analysis ◽  
Equation Model ◽  
Ciudad Juarez ◽  
Senior Managers ◽  
Positive Effects ◽  
The Impact

Nowadays, green supplier selection (GSS) is one of the most important activities for companies. Therefore, this research aims to demonstrate the relationship that exists between GSS and the marketing benefits of companies. The chapter proposes a structural equation model that integrates three latent variables. The two independent latent variables concern preproduction green attributes and process green attributes, and they are associated with a dependent latent variable: marketing indexes. Thus, three hypotheses are proposed to relate these latent variables. To validate such hypotheses, a survey is administered to 253 middle and senior managers from the manufacturing industry of Ciudad Juárez. Similarly, a descriptive analysis of the sample and the items is carried out. Results show direct and positive effects among the analyzed variables. However, the highest impact is caused by preproduction green attributes over production process green attributes.

scholarly journals Impact of human resources on wine supply chain flexibility, quality, and economic performance

2016 ◽  
Vol 36 (3) ◽  
pp. 74 ◽  
Author(s):  
Jorge Luis García-Alcaraz ◽  
Wilson Adarme-Jaimes ◽  
Julio Blanco-Fernández
Keyword(s):  
Supply Chain ◽  
Human Resources ◽  
Economic Performance ◽  
Latent Variables ◽  
Structural Equation ◽  
Production Quality ◽  
Equation Model ◽  
Chain Flexibility ◽  
Positive Direct ◽  
The Impact

This article assesses the impact of human resources skills on production quality, flexibility, and economic performance of La Rioja’s wine supply chain. These four elements were integrated as latent variables composed of 15 observed variables and associated through six hypotheses. Data were gathered from 64 wineries located in La Rioja, Spain, and hypotheses were validated in a structural equation model using WarpPLS v.5 software. Results indicate that human resources skills have a positive direct impact on SC flexibility and quality, but not on economic performance; however, these variables are indirectly associated through SC quality and SC flexibility.

scholarly journals Modeling the Satisfaction of Bus Traffic Transfer Service Quality at a High-Speed Railway Station

2018 ◽  
Vol 2018 ◽  
pp. 1-12 ◽  
Author(s):  
Xiaoyun Cheng ◽  
Yu Cao ◽  
Kun Huang ◽  
Yuejiao Wang
Keyword(s):  
Latent Variables ◽  
Structural Equation ◽  
High Speed ◽  
Structural Model ◽  
Equation Model ◽  
Railway Station ◽  
High Speed Railway ◽  
Evaluation Approach ◽  
Passenger Satisfaction ◽  
The Impact

Bus transit is one of the main transfer modes at high-speed railway (HSR) stations. Performing a scientific and reasonable evaluation of the present bus traffic transfer service is highly significant for improving the efficiency of the HSR and increasing the use of the system. This paper focuses on the passengers’ transfer experience and proposes a methodology to evaluate current bus traffic transfer service. Factors that affect passenger satisfaction during the bus transfer process at HSR stations based on the passengers’ perceptions are analyzed by convenience, comfort, safety, service, and economy. A structural equation model (SEM) is developed as an evaluation approach to explore the correlations of bus transfer service, passenger perceived value, and passenger satisfaction. To calibrate the model, a questionnaire survey of passengers transferring to a bus was conducted at Xi’anbei Railway Station. This paper analyzes the relationships between observed variables and latent variables in the measured model, the influences of exogenous variables on endogenous variables in the structural model, and the impact of the passengers’ socioeconomic attributes on passenger satisfaction. Analysis results of the SEM show that economy and convenience are the critical influential indicators of passenger satisfaction, among which bus fare preferential policy and transfer distance are the most significant factors. The findings can provide helpful information for planners and managers to improve the services of existing HSR stations and to guide the planning of new ones.

scholarly journals A Structural Model Approach to Ethnic Disparities in Dementia and Its Assessment

2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 850-850
Author(s):  
Donald Royall
Keyword(s):  
Latent Variables ◽  
Mexican American ◽  
Structural Equation ◽  
Structural Model ◽  
Ethnic Disparities ◽  
Equation Model ◽  
Protein Biomarkers ◽  
The Impact ◽  
Demographic Effects ◽  
Model Approach

Abstract Ethnicity complicates the assessment of dementia and its biomarkers in the Texas Alzheimer’s Research and Care Consortium (TARCC). Its effect can be mitigated by the construction of latent variables in a structural equation model (SEM) framework. We have developed a dementia-specific phenotype, i.e. “δ” (for “dementia) by that approach. δ provides a continuously distributed dementia severity measure that may be resistant to ethnicity effects. We propose to test the impact of Mexican-American (MA) ethnicity in TARCC data [N = 3502; MA = 1313; Non-Hispanic Whites (NHW) = 2189]. Significant structural associations between observed cognitive performance, δ and δ’s serum protein biomarkers will be tested for ethnicity effects by CHI SQ differences across ethnicity stratified models. Observed clinical variables can be impacted by demographic effects. Those can lead to presumed disparities in clinical outcomes or biomarkers. Latent variables have potential to mitigate demographic effects, refute some perceived disparities and confirm others.

The Impact of Supplier's Administrative Attributes on Production Process and Marketing Benefits

2017 ◽  
pp. 73-91 ◽  
Author(s):  
José Roberto Mendoza Fong ◽  
Jorge Luis García-Alcaraz ◽  
Cuauhtemoc Sánchez Ramírez ◽  
Giner Alor-Hernández
Keyword(s):  
Production Process ◽  
Structural Equation Model ◽  
Latent Variables ◽  
Structural Equation ◽  
Selection Process ◽  
Descriptive Analysis ◽  
Equation Model ◽  
Daily Activities ◽  
The Impact ◽  
Positive Effect

Supplier selection process is one of the daily activities of purchasing departments in the maquiladora industries, but traditionally the attributes analyzed are those that can be quantified, ignoring others because its impact on the production process or on the company's revenues is unknown. This article presents a structural equation model in which three latent variables associated with administrative attributes are integrated, the benefits obtained along production process and marketing, where three hypotheses which relate them are exposed. The information is derived from a survey of 253 managers who works in maquiladoras in Mexico, thus a descriptive analysis of the sample and the items are obtained. The hypotheses were validated according to a structural equation model and the results indicate that there is a direct and positive effect between the variables analyzed, but the most interesting due to its size, is between the profits made by the production process and the marketing benefits.

scholarly journals The impact of human resources on the agility, flexibility and performance of wine supply chains  

2017 ◽  
Vol 63 (No. 4) ◽  
pp. 175-184 ◽  
Author(s):  
Garcia-Alcaraz Jorge L ◽  
Maldonado-Macias Aide A ◽  
Hernandez-Arellano Juan L ◽  
Blanco-Fernandez Julio ◽  
Jimenez-Macias Emilio ◽  
...  
Keyword(s):  
Supply Chain ◽  
Human Resources ◽  
Economic Performance ◽  
Latent Variables ◽  
Structural Equation ◽  
Equation Model ◽  
And Performance ◽  
La Rioja ◽  
The Impact ◽  
Indirect Source

The research proposes a structural equation model (SEM) that integrates four latent variables: human resources skills, flexibility, agility, and the economic supply chain (SC) performance for wineries that together include fifteen observed variables. The data was obtained from 64 surveys applied to managers in the wineries in La Rioja, Spain. Direct, the indirect and total effects are analysed to prove six hypotheses that relate the aforementioned latent variables. The results indicate that the skills of human resources are a source of flexibility and agility in the supply chain for wineries in La Rioja and thus a direct and indirect source of economic performance.

scholarly journals Health, Security and Participation: A Structural Relationship Modeling among the Three Pillars of Active Ageing in China

2020 ◽  
Vol 17 (19) ◽  
pp. 7255
Author(s):  
Yinan Yang ◽  
Yingying Meng ◽  
Pengtao Dong
Keyword(s):  
Older People ◽  
Latent Variables ◽  
Latent Variable ◽  
Structural Equation ◽  
Negative Impact ◽  
Positive Impact ◽  
Equation Model ◽  
Active Ageing ◽  
Security Level ◽  
The Impact

This paper explores and tests the impact of health and security on the participation of Chinese older people using data from the China Longitudinal Ageing Social Survey (CLASS) in 2014. Based on the framework of Active Ageing, the exogenous latent variables “health” and “security” are assumed to directly affect the endogenous latent variable “participation”, and indirectly affect it via mediating the function of “willingness”. The estimation results of the structural equation model show that health has a significant positive impact, while security has a significant negative impact on participation. In addition, health and security can significantly enhance the willingness of older people to participate. After the opposite effects of health and security are offset, their net effect on participation is generally negative. According to these empirical results, this paper concludes that the optimization of health coupled with the moderation of security level is more beneficial for promoting the participation of older people.

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