scholarly journals Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

2019 ◽  
Vol 10 (5) ◽  
pp. 420
Author(s):  
Vince Ratnawati ◽  
Ria Nelly Sari ◽  
Zuraidah Mohd Sanusi

The aim of this study is to investigate how education, service quality, and accountability affect taxpayer compliance and awareness. A model was developed and tested by using a sample of 253 taxpayers listed on the Directorate General of Taxation in Riau, Indonesia. Data were collected and analyzed by using least squares regression and moderated regression analyses. Results show that education, service quality, and accountability affect taxpayer compliance. The results also indicate that tax awareness strengthen the effects of education, service quality, and accountability on taxpayer compliance.

Author(s):  
Gerald L. Ullman ◽  
Elisabeth R. Rose

This paper describes an analysis of the effectiveness of dynamic speed display signs (DSDSs) installed in several permanent locations. Sites evaluated included a school speed zone, two transition speed zones in advance of a school speed zone, two sharp horizontal curves, and two approaches to signalized intersections on high-speed roadways. Data were collected before the DSDSs were installed, about one week after installation to determine initial effects of the signs upon vehicle speeds, and again about four months after installation to determine how well the initial speed reductions were maintained. Researchers analyzed average speeds, 85th percentile speeds, and the percentage of the sample exceeding the speed limit. In addition, least-squares regression analyses between the speed of a vehicle upstream of the DSDS and that vehicle's speed measured again at the DSDS were performed to determine whether the sign affected higher-speed vehicles more substantially than lower-speed vehicles. Overall, average speeds were reduced by 9 mph at the school speed zone. Elsewhere, the effect of the DSDS was less dramatic, with average speeds reduced by 5 mph or less depending on the location tested. As expected, those motorists traveling faster than the posted speed limit did appear to reduce their speed more significantly in response to the DSDS than did motorists traveling at or below the posted speed limit. The results of this project suggest that DSDSs can be effective at reducing speeds in permanent applications if appropriate site conditions apply.


2013 ◽  
pp. 77-90
Author(s):  
Yen Nguyen Thi Hoang

This paper focuses on the understanding of service quality in the context of Vietnamese universities. It proposes an approach for measuring the quality of the higher education service provided by universities in Vietnam. Firstly, an exploratory study was conducted. Then, the set of items which were generated became the subject of a questionnaire that was then administered to 675 students of a Vietnamese university to determine the dimensions of higher education service quality in this context. The obtained results permit us to appropriate a measurement scale which is slightly different from the SERVQUAL scale widely known as the standard for measuring service quality. The results also show that tangible elements, responsiveness and assurance seem to be three specific dimensions of the higher education service of Vietnamese universities.


2012 ◽  
Vol 61 (2) ◽  
pp. 277-290 ◽  
Author(s):  
Ádám Csorba ◽  
Vince Láng ◽  
László Fenyvesi ◽  
Erika Michéli

Napjainkban egyre nagyobb igény mutatkozik olyan technológiák és módszerek kidolgozására és alkalmazására, melyek lehetővé teszik a gyors, költséghatékony és környezetbarát talajadat-felvételezést és kiértékelést. Ezeknek az igényeknek felel meg a reflektancia spektroszkópia, mely az elektromágneses spektrum látható (VIS) és közeli infravörös (NIR) tartományában (350–2500 nm) végzett reflektancia-mérésekre épül. Figyelembe véve, hogy a talajokról felvett reflektancia spektrum információban nagyon gazdag, és a vizsgált tartományban számos talajalkotó rendelkezik karakterisztikus spektrális „ujjlenyomattal”, egyetlen görbéből lehetővé válik nagyszámú, kulcsfontosságú talajparaméter egyidejű meghatározása. Dolgozatunkban, a reflektancia spektroszkópia alapjaira helyezett, a talajok ösz-szetételének meghatározását célzó módszertani fejlesztés első lépéseit mutatjuk be. Munkánk során talajok szervesszén- és CaCO3-tartalmának megbecslését lehetővé tévő többváltozós matematikai-statisztikai módszerekre (részleges legkisebb négyzetek módszere, partial least squares regression – PLSR) épülő prediktív modellek létrehozását és tesztelését végeztük el. A létrehozott modellek tesztelése során megállapítottuk, hogy az eljárás mindkét talajparaméter esetében magas R2értéket [R2(szerves szén) = 0,815; R2(CaCO3) = 0,907] adott. A becslés pontosságát jelző közepes négyzetes eltérés (root mean squared error – RMSE) érték mindkét paraméter esetében közepesnek mondható [RMSE (szerves szén) = 0,467; RMSE (CaCO3) = 3,508], mely a reflektancia mérési előírások standardizálásával jelentősen javítható. Vizsgálataink alapján arra a következtetésre jutottunk, hogy a reflektancia spektroszkópia és a többváltozós kemometriai eljárások együttes alkalmazásával, gyors és költséghatékony adatfelvételezési és -értékelési módszerhez juthatunk.


2013 ◽  
Vol 38 (4) ◽  
pp. 465-470 ◽  
Author(s):  
Jingjie Yan ◽  
Xiaolan Wang ◽  
Weiyi Gu ◽  
LiLi Ma

Abstract Speech emotion recognition is deemed to be a meaningful and intractable issue among a number of do- mains comprising sentiment analysis, computer science, pedagogy, and so on. In this study, we investigate speech emotion recognition based on sparse partial least squares regression (SPLSR) approach in depth. We make use of the sparse partial least squares regression method to implement the feature selection and dimensionality reduction on the whole acquired speech emotion features. By the means of exploiting the SPLSR method, the component parts of those redundant and meaningless speech emotion features are lessened to zero while those serviceable and informative speech emotion features are maintained and selected to the following classification step. A number of tests on Berlin database reveal that the recogni- tion rate of the SPLSR method can reach up to 79.23% and is superior to other compared dimensionality reduction methods.


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