The Impact of Internal and External Factors on the Intention to Use Web-based Tax Learning

2019 ◽  
Vol 11 (11-SPECIAL ISSUE) ◽  
pp. 1002-1006
Author(s):  
Dewi Kusuma Wardani
2020 ◽  
Vol 18 (6) ◽  
pp. 1063-1078
Author(s):  
T.N. Skorobogatova ◽  
I.Yu. Marakhovskaya

Subject. This article discusses the role of social infrastructure in the national economy and analyzes the relationship between the notions of Infrastructure, Service Industry and Non-Productive Sphere. Objectives. The article aims to outline a methodology for development of the social infrastructure of Russia's regions. Methods. For the study, we used the methods of statistical and comparative analyses. The Republic of Crimea and Rostov Oblast's social infrastructure development was considered as a case study. Results. The article finds that the level of social infrastructure is determined by a number of internal and external factors. By analyzing and assessing such factors, it is possible to develop promising areas for the social sphere advancement. Conclusions. Assessment and analysis of internal factors largely determined by the region's characteristics, as well as a comprehensive consideration of the impact of external factors will help ensure the competitiveness of the region's economy.


2016 ◽  
Vol 8 (7) ◽  
pp. 140 ◽  
Author(s):  
Bilal Lotfi ◽  
Mohamed Karim

<p>The term competitiveness is a relative concept whose perception changes with the level of conducted analysis (nation, sector, company). Thus, a variety of internal and external factors can have deep effects on the competitiveness of a given entity. This paper aims to evaluate the competitiveness of Moroccan exports by identifying the main determinants that explain their performance. This is particularly dealing with the impact of customs’ tariff, the tariff of import, foreign demand, the share of the non-residents in the capital of domestic enterprises and the investment rate compared to the value of exporters.</p><p>Moreover, this paper presents a literature review on competitiveness and examines the main results of our econometric analysis regarding the determinants of export competitiveness applied to the top ten branches most exporters in Morocco. The gained results allow confirming the sensitivity of exports by branch to the situation of Morocco’s main trading partner namely the European Union while emphasizing, quantitatively, on the role played by the investment effort undertaken by Moroccan exporting companies in improving the competitiveness of national exports.</p>


2021 ◽  
Vol 17 (4) ◽  
pp. 664-681
Author(s):  
Yuliya N. STETSYUNICH ◽  
Andrei A. ZAITSEV

Subject. The article discusses the consistency of accounting policies, internal control and constituents of corporate economic security. Objectives. The study determines the process of articulating the term Accounting Policy at the legislative and normative levels nationwide and worldwide. We compare our own interpretations of corporate economic security. The article traces the impact of the accounting policy on areas of internal control and corporate economic securities. Methods. The study is based on general methods of research, such as the dialectical method, methods of analysis and synthesis, induction and deduction, and semantic analysis. Results. The article shows the impact of internal and external factors, which also influence corporate economic security and translate into the formation of corporate accounting policies. Conclusions and Relevance. Economic security is an aspect that every entity pursues. Therefore, it is important to thoroughly study how clauses of accounting policies influence the aspect from perspectives of business entities. The impact of constituents of corporate accounting policies, as evaluated herein, allow to consider adverse factors and help prevent negative consequences that internal and external factors may cause to corporate economic security. The findings contribute to accounting techniques for financial management in order to ensure the economic security. They are of practical significance for business leaders and financial personnel.


2012 ◽  
Vol 13 (1) ◽  
pp. 90-108
Author(s):  
Laela Dika Wulandari

AbstractWe try to analyze the impact of Chinese Textile and Garment (T&G) imports, and the internal and external factors to the firm survival and growth of T&G industry in Indonesia, for the period study of 2002 to 2007. Probit regression model is used to analyze the impact of Chinese imports to the survival of firm, while OLS regression model is used to analyze its growth. It shows that the ability of firms' survival is influenced by the internal and external factors. The Chinese imports give positive impact to the firms' survival ability. On the other hand, firm's growth is only affected by its internal characteristics, while the impact of Chinese imports is proven not significant. The Heckman test result stated that there are no correlation between firms' ability to survive and the firm growth behavior.Keywords: Growth, Survival, Chinese Imports, Textile, Indonesian Textile and Garment IndustryAbstrakStudi ini menganalisis dampak dari penetrasi impor TPT Cina, faktor internal, serta faktor eksternal terhadap kebertahanan dan pertumbuhan perusahaan dalam industri TPT Indonesia periode tahun 2002-2007. Metode probit regression digunakan untuk mengetahui dampak impor Cina terhadap kebertahanan perusahaan, sementara regresi linear sederhana (OLS) digunakan untuk menganalisis pertumbuhannya. Ditemukan bahwa kebertahanan perusahaan dipengaruhi oleh karakteristik internal dan eksternal, serta impor Cina yang memberikan dampak positif. Sementara pertumbuhan perusahaan hanya dipengaruhi oleh faktor internal, di mana impor Cina tidak memberikan dampak signikan. Hasil pengujian Heckman menyatakan tidak ada indikasi hubungan antara kebertahanan perusahaan dengan perilaku pertumbuhannya.Kata kunci: Pertumbuhan, Kebertahanan, Impor Cina, Tekstil, Industri Tekstil dan Produk Tekstil Indonesia


AKTUELNOSTI ◽  
2017 ◽  
Vol 2 (32) ◽  
Author(s):  
Dragana Došenović

Organizational structure is a system of internal relations and links in the organization. Since adequately designed organizational structure is the key to the success of enterprises, efficient operations and achievement of the objectives of each organization, the basic issue of this paper is the process of organizational design, with particular focus on the differentfactors that affect this process.For this reason, the purpose of this paper is to describe the impact of certain internal and external factors on the organizational structure, as well as to point out their importance in the design process.Based on the conducted analysis and research, author has come to many conclusions on the basis of which has been proven that there are many internal and external factors that directly affect the organizational structure. In order to successfully operate in today's turbulent conditions, it is necessary for companies to constantly adjust to a number of factors. A successful response to new changes often requires a process of restructuring through which organizational structure adapts to new needs.


2015 ◽  
Vol 19 (3) ◽  
pp. 550-566 ◽  
Author(s):  
HE SUN ◽  
RASMUS STEINKRAUSS ◽  
JORGE TENDEIRO ◽  
KEES DE BOT

This study assesses the impact of internal and external factors on very young EFL learners in an instructional setting. 71 child English learners in China (onset age: 2;0 - 5;6) were involved: their receptive vocabulary, productive vocabulary and receptive grammar were taken as outcome variables, and age of onset, short-term memory, nonverbal intelligence, English input quantity and quality, English use, and maternal English level were taken as predictive variables. Multiple regression analyses, verified by Bayes factor comparisons, revealed that the total amount of school input and home English media environment were significant predictors for all of three aspects of English proficiency, with each aspect having different additional significant predictors. Both internal factors (e.g., age of onset) and external factors (e.g., English input quantity) played an important role, but in contrast to similar studies (e.g., Paradis, 2011) focusing on a L2 naturalistic setting, external factors explained more variance of English proficiency measures.


2018 ◽  
Vol 36 (3) ◽  
pp. 518-534 ◽  
Author(s):  
Muhammad Arif ◽  
Kanwal Ameen ◽  
Muhammad Rafiq

Purpose The delivery of information services in higher education is increasingly relying on Web-based systems. The low adoption and underutilization of information systems have been major problems for developing countries such as Pakistan in terms of realizing their full benefits. This study aims to investigate factors affecting student use of Allama Iqbal Open University’s (AIOU) Web-based services by using the Unified Theory of Acceptance and Use of Technology (UTAUT) from the perspective of Pakistani distance education. Design/methodology/approach This study has adopted quantitative research design with the UTAUT model as a theoretical framework. A self-completion structured questionnaire-based survey has been administered to 388 master’s level students, selected through systematic sampling from the target population. The response rate was 82 per cent (318). All statistical tests have been performed using IBM SPSS (version 20.0) and Process macro for SPSS. Findings Findings of the model’s hypotheses reveal that performance expectancy, effort expectancy and social influence are significant predictors of student behavioural intention to use AIOU Web-based services, whereas actual student use is dependent on facilitating conditions and student behavioural intention to use. The impact of moderating variables with respect to age, gender and experience did not influence the actual use of the Web services. However, the research model significantly measured (62.1 per cent) the actual use of AIOU Web-based services by the students. Research limitations/implications This study is delimited to the UTAUT model to investigate the phenomena. Besides this, the context of the study is the voluntary instead of mandatory usage of Web services. A study conducted in mandatory settings, in which students are bound to use Web services, may have different results. Originality/value This is the first attempt to apply the UTAUT model to investigate the factors affecting student use of Web-based services from the perspective of distance education and the findings prove strong support for the model.


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