Towards a Student Security Compliance Model (SSCM)

Users are considered the weakest link in ensuring information security (InfoSec). As a result, users' security behaviour remains crucial in many organizations. In response, InfoSec research has produced many behavioural theories targeted at explaining information security policy (ISP) compliance. Meanwhile, these theories mostly draw samples from employees often in developing countries. Such theories are not applicable to students in educational institutions since their psychological orientation with regards to InfoSec is different when compared with employees. Based on this premise, the chapter presents arguments founded on synthesis from existing literature. It proposes a students' security compliance model (SSCM) that attempts to explain predictive factors of students' ISP compliance intentions. The study encourages further research to confirm the proposed relationships using qualitative and quantitative techniques.

STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

Book-keeping documentation and accounting compliance model of an economic entity

The relevance of the research is due to the strengthening of the role in solving the tasks facing the internal control system of each economic entity, the adoption of the federal accounting standard, updating the requirements for accounting documents, and the development of compliance control systems. Documentation is the main element of the accounting method as a science that help to create an accounting model of an economic entity. Internal control is the method to ensure compliance with legal requirements in the process of enterprises’ operation. The meaning and requirements for accounting documentation remain insufficiently defined both for the object of internal control and for the means of its implementation. The purpose of the study is to determine the role of accounting documentation in the formation of the compliance model of an economic entity and to reveal its importance in the functioning of the internal control system’ elements. Research methods: monographic method, semantic analysis, method of philosophical logic, method of abstract thinking. Results and key conclusions: the author proposed the definition of the accounting compliance model, demonstrated the function of documentation in the formation of models of economic entities; identified and supplemented the areas of risks of failure to achieve the goals of organizations related to accounting documentation; disclosed the role and importance of accounting documents for the organization and functioning of elements of the internal control system. The object of the study is the theoretical provisions of the methodology of accounting and internal control, the subject is accounting documentation. The theoretical and methodological significance lies in the fact that the author introduced the concept of the compliance model of an economic entity for the first time; supplemented the requirements that are prerequisites for the preparation of accounting statements, the violation of which is an area of internal control risk. The results of the research are of practical importance for the creation and organization of the proper operation of the internal control system at enterprises and organizations aimed at compliance with compliance requirements.

An expanded tax model to improve tax compliance amongst micro-businesses

Taxation plays a significant role in any country’s economy, since countries depend on the tax revenues they collect to generate the resources they require to meet their expenditure needs. The contribution of micro-businesses in South Africa, both to society and to the economy, is such that they have the potential to reduce the high rates of unemployment, to reduce poverty and to help address inequality. However, these businesses are known to face challenges with regards to complying with their tax obligations. Therefore, in this study, the conceptual framework presented by Fischer’s Tax Compliance Model is explored and its limitations considered in order to find possible solutions to improve tax compliance amongst micro-businesses. The aim of this study was therefore to expand existing theoretical models to further understand tax compliance behavior amongst these micro-businesses. The study adopted a quantitative research approach and a questionnaire was randomly distributed to micro-businesses in the following areas of eThekwini: a suburban area (Durban North), a township area (Umlazi), a rural area (Umbumbulu) and the city centre of Durban. Of the selected sample of 392 micro businesses, only 242 micro-business owners completed the questionnaires despite an extension of time being granted. Three research assistants were employed to assist the researcher in the data collection. The analytic software (SPSS) Version 26.0 was used to analyze the data. Results include the presentation of biographical data of the respondents, along with factors selected for inclusion which would enable a deeper understanding to emerge of aspects needed to improve tax compliance amongst this group of taxpayers. The findings indicate that these business owners share many of the characteristics of other businesses in their tax compliance behavior, but also that there were specific additional factors which affected them as regards tax compliance particularly involving the three aspects selected as a focus by the researcher: registration for tax, keeping of accurate accounting records, and drawing up of financial statements. These findings enabled an expanded tax compliance model to be presented. The study therefore contributes to improving the understanding of tax compliance behavior amongst micro-businesses in eThekwini Municipality. It recommends that, in order to improve the level of tax compliance amongst this group, the South African Revenue Services (SARS) must find better ways of communicating with, and assisting, micro-business owners to register their businesses for tax and they must emphasize the importance of keeping accurate accounting records, along with the need to prepare accurate financial statements for their businesses.

Compliance Model and Structure Optimization Method Based on Genetic Algorithm for Flexure Hinge Based on X-Lattice Structure

In order to obtain a new structure of beam flexure hinge with good performance, the flexure hinge based on the X-lattice structure is researched in this paper. The truss model in the finite element method is used to model the 6-DOF compliance of the flexure hinge based on the X-lattice structure. The influence of structural parameters on the compliance and compliance ratio of flexure hinges is analyzed based on this model, and the performance is compared with the traditional beam flexure hinge of the same size. In order to design a flexure hinge based on the X-lattice structure with good comprehensive performance, this paper proposes an intelligent structure optimization method based on a genetic algorithm. The feasibility of the optimization algorithm is verified by an example.

Does trust in zakat institution enhance entrepreneurs’ zakat compliance?

Purpose Although zakat is a principal way to redistribute wealth, a unique practice designed to achieve a sustainable Islamic economic and social system, zakat institutions and agencies in most Muslim countries still suffer from the perplexing issue of low zakat collections, ascribing this to the level of compliance among zakat payers. To provide more insight into this lacuna, this study aims to examine the role of trust in zakat institution through the relationship between socio-economic determinants (i.e. religiosity, moral reasoning, peer influence and system fairness) and zakat compliance decisions. Design/methodology/approach From a typical Islamic country, Yemen, a random sample of 274 entrepreneurs was drawn for a self-administered survey. To estimate and analyze the compliance model, SmartPLS structural equation modeling was used. Findings The results show that all hypothesized direct relationships are supported. Importantly, the trust-moderated interactions of religiosity, moral reasoning and peer influence on zakat compliance are significant, although its interaction with zakat system fairness is not. Practical implications The results should be helpful for policymakers and responsible institutions in Muslim communities to understand how different levels of trust can play an important role in Zakat payers’ compliance to boost or erode zakat funds. This research also contributes important inferences for managers about the necessity of inculcating religious and moral values among zakat payers, formulating a fair system and embarking on sensitization programs in society. Originality/value The research enriches the scanty literature by validating a viable compliance model drawing on the socio-economic theory of regulatory compliance. Moreover, the model integrates the moderating role of trust in socio-economic perspectives of zakat compliance.