scholarly journals Leymann Inventory of Psychological Terror Scale: Development and Validation for Portuguese Accounting Professionals

Economies ◽  
2021 ◽  
Vol 9 (3) ◽  
pp. 94
Author(s):  
Rui Silva ◽  
Margarida Simões ◽  
Ana Paula Monteiro ◽  
António Dias
Keyword(s):  
Structural Equation ◽  
Equation Model ◽  
Quantitative Methodology ◽  
Scale Development And Validation ◽  
Statistical Reliability ◽  
Accounting Professionals ◽  
Final Sample ◽  
Development And Validation ◽  
First Time ◽  
Descriptive Statistical Analysis

This research aims to adapt the Leymann Inventory of Psychological Terror and its use on Portuguese Accounting Professionals. Leymann scale was applied in a final sample of 478 accountants aged between 28 and 68, of which 47.5% were men and 52.5% women. We used a quantitative methodology by applying a questionnaire survey whose results were, in the following research phase, analyzed using the statistical packages SPSS 26 and AMOS 27. We used SPSS 26 for the Descriptive Statistical Analysis and AMOS 27 to estimate the structural equation model that validated the scale. After the scale had been adapted and changed, it was validated in psychometric terms to be applied to and used in studies involving this type of professionals. The Accountants Leymann Inventory of Psychological Terror that resulted from adapting the original model was tested using structural equation modelling. Thus, the new scale produced significant results similar to those of the original scale, which means that it is valid and can be applied to other contexts. The validity and statistical reliability of the new scale made it possible to measure mobbing problems among accounting professionals reliably and robustly. The present research is an important contribution to the literature. Although it has been applied in several contexts, it is the first time it is being developed, adapted, and validated for accounting professionals who work in this area of management.

scholarly journals FAKTOR PENENTU KESENJANGAN ANGGARAN

2021 ◽  
Vol 9 (1) ◽  
pp. 18-29
Author(s):  
Zaitul Zaitul ◽  
Lathiva Livita Livita ◽  
Mukhlizul Hamdi
Keyword(s):  
Local Government ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Budgetary Slack ◽  
Non Profit ◽  
Level Manager ◽  
Final Sample ◽  
Result Show ◽  
The Relationship

An important aspect in the budgetsetting process is the tendency for budgeting managers to create budgetary slack. However, there is a limited study investigating the budgetary slack in non-profit oriented organization, such as local government. Therefore, this study address the gap in the literature by investigating the effect of budget participation and trust on budgetary slack. Besides, this study also analys the moderating effect of regulation understanding on the relationship the determinants (budget participation and trust) and budgetary slack. Final sample of this study is seven-eight (78) respondents who represented the lower level manager in organization. Structural equation model (SEM-PLS) is applied. The result show that only one hypothesis is accepted and other are rejected. the significant hypothesis is the effect of trust on budgetary slack. This study has practical and theoritical implication and it discussed in detail.                Keywords : budgetary participations, trust, regulation understanding, budgetary slack

Enhancing Textile Industry’s Employee Satisfaction through Market Sensing Capability and Internal Marketing Practice

Bina Teknika ◽  
2021 ◽  
Vol 17 (1) ◽  
pp. 23
Author(s):  
Rizqi Wahyudi ◽  
Muhammad Iqbal ◽  
Sunarti Sunarti
Keyword(s):  
Textile Industry ◽  
Employee Satisfaction ◽  
Structural Equation ◽  
Equation Model ◽  
Internal Marketing ◽  
Quantitative Methodology ◽  
Cultural Congruence ◽  
Marketing Practice ◽  
Web Based ◽  
The Relationship

Recognize the importance of employee satisfaction in any organization, this study is piloted to forestall the effect of Internal Marketing Practice and Market Sensing capability on employees’ satisfaction in the context of the Indonesian textile industry as one of the fast-growing industry criteria in Asian markets. The drive behind this study is to examine the relationship between Internal marketing practice, Market Sensing Capability, and Employee Satisfaction. Furthermore, this study plans to see that how Cultural congruence moderates the relationship between Employee Satisfaction through Internal Marketing Practice along with Market Sensing Capability by advancing a research model. According to this study’s requirement, the quantitative methodology is chosen, with purposive method of 323 employees was selected and analyzed.  By using a web-based survey approach was selected for data, entailing of structured questionnaire. A structural equation model was operated for results on AMOS that supported the hypothetical relationship between all hypotheses. This study will guide the managers of textile firms to recognize that how important is employee satisfaction and how they can improve their practices to strengthen employee satisfaction. This study also contributes in cultural Congruence and market sensing capability literature. It is not free from limitations specifically in terms of sample size and variables that can be addressed in the future.

An apposite framework for green cities development in developing countries: the case of Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Caleb Debrah ◽  
De-Graft Owusu-Manu
Keyword(s):  
Developing Countries ◽  
Structural Equation ◽  
Equation Model ◽  
Local Context ◽  
Quantitative Methodology ◽  
City Development ◽  
Model Framework ◽  
Content Type ◽  
Green Cities ◽  
Green City

Purpose The purpose of this study is to develop a framework to guide green cities development in developing countries. The study adapted and validated indicators that can be adopted, to predict, estimate, depict and measure green city development in developing countries. In using a covariance-based structural equation model (CBSEM), the study developed a framework for green cities development in developing countries using Kumasi city (Ghana) as a case study. Design/methodology/approach To test the proposed framework, a quantitative methodology was used, in which, data was collected using research questionnaires that targeted a sample of 200 green city experts. In total, 154 useable questionnaires were retrieved, representing a response rate of 77%. The confirmatory and exploratory factor analyses were adopted in a CBSEM. Findings The indices reported were indicative that the model/framework is a good fit for the data. This points to the direction that the model for measuring green city development was statistically significant and acceptable. The results of the confirmatory factor analysis revealed a robust fit of the indices, as they met the standardised cut-off points and as such the model fits the data. Practical implications This novel research is one of the few studies investigating green cities development in Ghana which could serve as a lesson for other developing countries. The proposed green city framework will serve as a guide to stakeholders in identifying the key indicators/factors that are critical to green city development in developing countries, especially Ghanaian cities. Originality/value This study proposed a green city framework to guide the development of green cities based on the local context of Ghana.

Consumer’s love for functional brands: the Aspirin case

2016 ◽  
Vol 10 (4) ◽  
pp. 477-491 ◽  
Author(s):  
Ana Pinto Borges ◽  
Cláudia Cardoso ◽  
Paula Rodrigues
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Equation Model ◽  
Communication Strategy ◽  
Brand Love ◽  
Content Type ◽  
Product Categories ◽  
Brand Engagement ◽  
Positive Word Of Mouth ◽  
First Time

Purpose This study aims to check which scale of love brand developed by Carroll and Ahuvia (2006) or Mohammadian and Karimpour (2014) have better adhesion to the perception of Aspirin love brand, that is, a functional brand. Design/methodology/approach The conceptual models and associated hypotheses are tested with a sample of 321 consumers. Data were analyzed through a structural equation model. Findings The results demonstrate strong relationships between the three antecedents (brand engagement, confidence and overall attitude) and brand love and between brand love and its consequences (brand loyalty, positive word of mouth and brand purchase intention) in both scales. Research limitations/implications The main limitation of the study relates to the sample, which is only of Portuguese consumers and does not match the main socio-demographic characteristics of the population. Therefore, the study should be seen as exploratory on the brand love in the case of functional brands. Practical implications The knowledge that a consumer can establish an emotional relationship with a functional brand, in a highly competitive sector as the pharmaceutical sector, in particular in drugs that are sold without a prescription, can help managers in defining their communication strategy appealing to the emotions and long-term involvement with the consumed. Originality/value Few studies about the background of the brand love and those that exist are linked to hedonic product categories and self-expressive brands. It is the first time that the brand love for a medicine is evaluated.

Environmental concerns among the entrepreneurs: a disaster resilience and environment building during the second wave of the COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Naimatullah Shah ◽  
Naimatullah Shah
Keyword(s):  
Structural Equation ◽  
Equation Model ◽  
Environmental Concerns ◽  
Disaster Resilience ◽  
Cross Sectional ◽  
Content Type ◽  
First Time ◽  
Second Wave ◽  
The Waves ◽  
Positive Effect

Purpose Nowadays, nearly the whole globe is confronting a severe threat of the COVID-19. The purpose of this paper is to explore the predictors of environmental concerns during the COVID-19 among the entrepreneurs during a second pandemic wave. Design/methodology/approach The deductive approach is applied based on cross-sectional data. An online response is gotten from entrepreneurs of Pakistan. A convenience sampling is applied to target the entrepreneurs. In total, 220 usable answers ensue for the outcome. The structural equation model (SEM) is used for the assessment of hypotheses. Findings The results of this study highlight a significant and positive effect of uncertainty of COVID-19 (U19), Perceived vulnerability (PV), Risk perception of COVID-19 (RP) and Fear of COVID-19 (F19) on environmental concerns (EC) among the entrepreneurs. Practical implications The research outcomes would provide the guidelines to policymakers and planners to develop the policies for reducing the fear, vulnerability, risk and uncertainties during the waves of the COVID-19. The findings of the study would make disaster resilience which COVID-19 creates. The results would provide the re-built environment guidelines by reducing fear, vulnerability, risk and uncertainties. Besides, the findings would help provide the knowledge and practical aspects of disasters in terms of anxiety, exposure, risk and uncertainties, which are hazardous for humans and the environment. Originality/value This study provides the empirical evidence which is the first time conducted among the entrepreneurs. Besides, this study highlights the predictors such as fear, vulnerability, risk and uncertainties towards EC in the COVID-19 scenario.

What Do Music Preferences Reveal About Personality?

2012 ◽  
Vol 33 (2) ◽  
pp. 119-130 ◽  
Author(s):  
Alexandra Langmeyer ◽  
Angelika Guglhör-Rudan ◽  
Christian Tarnai
Keyword(s):  
Gender Differences ◽  
Hip Hop ◽  
Structural Equation ◽  
Equation Model ◽  
Pop Music ◽  
Music Preferences ◽  
Short Test ◽  
Age Range ◽  
First Time ◽  
The Relationship

The present study is the first to examine the relationship between music preferences and personality among a sample of young Germans (N = 422, age range 21–26 years). We replicated the factor structure of the Short Test of Music Preferences (STOMP, Rentfrow & Gosling, 2003 ) by means of confirmatory factor analysis (CFA). The validity of the STOMP was also confirmed for the first time by rating soundclips. The relationship between the dimensions of personality (Big Five Inventory) and music preferences (STOMP and soundclips) was analyzed with a structural equation model (SEM). Gender differences were examined with multigroup analyses (MGA). Our findings corroborate earlier findings on the relationship between music preferences and personality: Individuals open to experience prefer reflective and complex music (e.g., classical) and intense and rebellious music (e.g., rock), whereas they dislike upbeat and conventional types of music (e.g., pop music). Extraverts, on the other hand, prefer upbeat and conventional and energetic and rhythmic types of music (e.g., rap/hip-hop). The results reveal some gender differences.

scholarly journals PERATURAN PERPAJAKAN DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH

2021 ◽  
Vol 7 (2) ◽  
pp. 187-200
Author(s):  
Andri Kamanjaya ◽  
Joko Supriyanto ◽  
Haqi Fadillah
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Moderating Variables ◽  
Directorate General ◽  
The Government ◽  
Descriptive Statistical Analysis

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pemahaman PP No. 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak usaha mikro kecil menengah (UMKM) dengan Pemahaman Insentif PPh Final UMKM Ditanggung Pemerintah sebagai Variabel Moderasi pada Wajib Pajak UMKM di Kota Bogor dan Kabupaten Bogor. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan structural equation model (SEM). Hasil penelitian menunjukkan bahwa pemahaman terhadap PP No. 23 Tahun 2018 mempengaruhi tingkat kepatuhan wajib pajak UMKM. Sementara insentif yang diberikan pemerintah tidak mempengaruhi kepatuhan wajib pajak karena para wajib UMKM masih memiliki kendala dalam menerapkan insentif yang diberikan. Dengan demikian, diharapkan Direktorat Jenderal Pajak (DJP) dapat memberikan pembinaan berupa sosialisasi yang mudah diakses dan dimengerti oleh para wajib pajak UMKM mengenai pentingnya melaksanakan kewajiban perpajakan. Berdasarkan hasil analisis statistik deskriptif dan uji hipotesis dalam penelitian ini masih ditemukan cukup banyak wajib pajak UMKM yang belum memiliki NPWP dan masih kurangnya pemahaman terhadap insentif PPh UMKM ditanggung pemerintah. ABSTRACTThis study aims to examine and analyze the effect of understanding PP no. 23 of 2018 on Micro and Small Business Taxpayer Compliance with Understanding of MSME Final Income Tax Incentives Borne by the Government as Moderating Variables for MSME Taxpayers in Bogor City and Bogor Regency. The sampling technique used in this research is purposive sampling. The data analysis method uses a structural equation model (SEM). The results showed that the understanding of PP no. 23 of 2018 affects the level of compliance of MSME taxpayers. Meanwhile, incentives provided by the government do not affect taxpayer compliance because MSMEs are required to apply the incentives provided. Thus, it is hoped that the Directorate General of Taxes (DGT) can provide guidance in the form of socialization that is easily accessible and easily accessible by MSME taxpayers regarding the importance of implementing taxes. Based on descriptive statistical analysis and hypothesis testing in this study, it was found that quite a lot of MSME taxpayers did not have a TIN and there was still a lack of understanding of the MSME PPh incentives borne by the government.

scholarly journals Behavioral Analysis of Digital Banking Acceptance and Customer Satisfaction, in Greece

2021 ◽  
Vol 8 (2) ◽  
pp. 13
Author(s):  
Melpomeni Anysiadou
Keyword(s):  
Behavioral Intention ◽  
Structural Equation ◽  
Equation Model ◽  
Online Banking ◽  
Behavioral Analysis ◽  
Personal Factors ◽  
Banking Services ◽  
Logistic Regressions ◽  
Intention To Change ◽  
First Time

Greeks seem to be unfamiliar with online banking services, which was an obstacle to the smooth conduct of their transactions, especially during the Covid-19 period. The objective of the study is to reveal the dimensions that influence the use of Digital Banking, including users’ satisfaction and no users’ perceptions in Greece during Covid-19 period, using both econometrical and behavioral analysis approaches. Performing factor analysis, a Structural Equation Model and Multiple Logistic Regressions Models derived that both technological and personal factors, such as, personality and familiarity with banking products could impact the use and maintenance of the use of Digital-Banking in Greece. Besides, technical characteristics of services applications’ such as easiness in login and security influenced users’ satisfaction, while other traditional banking services such as ATM’s and automatic machines’ use, including the behavioral intention to change the way someone is conducting his/her banking transactions, could also be an obstacle in adoption. The particular study examines at the first time not only the perceptions of Greek consumers about electronic banking services, such as Digital-Banking, but also the factors, which will enhance the existing users’ satisfaction, in conjunction with the barriers that lead in non-adoption, including other banking services.

THE EFFECT OF THE CONVENTION SPECIFIC DIMENSIONS ON UNIVERSITIES TEACHING STAFF BEHAVIORAL INTENTION

2021 ◽  
Vol 27 (1) ◽  
pp. 99-118
Author(s):  
Daniela Gračan ◽  
Marina Barkiđija Sotošek ◽  
Matia Torbarina
Keyword(s):  
Professional Education ◽  
Behavioral Intention ◽  
Behavioral Intentions ◽  
Structural Equation ◽  
Equation Model ◽  
Teaching Staff ◽  
Online Questionnaire ◽  
Final Sample ◽  
Research Findings ◽  
The Republic

Purpose – The aim of this paper is to assess the influence of participation frequency at the conventions on universities teaching staff’s behavioral intentions. Design –The convention tourism attendees’ behavioral intentions evaluation was conducted through the constructs of site-specific dimensions and convention-specific dimensions. Methodology – In order to test proposed hypotheses, following establishment of measurement invariance across groups, structural equation model was fitted to both groups of participants. Approach – The online questionnaire was conducted among the teaching staff of all universities in the Republic of Croatia. The final sample consisted of 978 correctly completed questionnaires. Findings – Two groups differ in the effect of accessibility. It does not predict behavioral intentions for those that visit one convention per year while it predicts behavioral intentions of the attendees that visit more than one convention per year. Both groups’ behavioral intentions are predicted by their rating of conventions’ social networking and professional education opportunities. Originality of the research – The research findings will help the convention organizers to better understand the needs of both groups’ participants and thereby to encourage their repeated participation and dissemination of positive recommendations.

The Effectiveness of Local Party Campaigns in 2005: Combining Evidence from Campaign Spending and Agent Survey Data

2009 ◽  
Vol 39 (2) ◽  
pp. 367-388 ◽  
Author(s):  
Edward Fieldhouse ◽  
David Cutts
Keyword(s):  
Survey Data ◽  
Latent Variable ◽  
Structural Equation ◽  
Equation Model ◽  
Campaign Spending ◽  
Latent Variable Modelling ◽  
Combining Evidence ◽  
Local Campaigns ◽  
First Time ◽  
Official Records

Recently there has been a renewed interest in the role of local campaigns and their effectiveness on increasing turnout and support for political parties. However, there is a long-standing debate over the best way to measure campaign effort. This article advances the current literature by using a latent variable modelling approach to utilize, for the first time, evidence frorvey of agents, official records of campaign spending and individual voter survey data to produce a combined measure of campaign effort. This measure (latent variable) is then used in a structural equation model of party performance to assess the effect of the campaign effort of the three main parties at the 2005 British general election. In terms of both the delivery and effectiveness of campaigns the parties are found to behave in a way consistent with a rational model of party behaviour, though constrained by contextual factors.

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