Assessment of tax perception in Turkey : a comparative perspective of international students

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Bu çalışmanın amacı, modern toplumlarda en çok tartışılan olgulardan biri olan vergi ile ilgili yabancı öğrencilerin algılarını incelemektir. Vergi algılarını değerlendiren bu çalışma, Türkiye'deki vergi sistemi ile deneklerin kendi ülkelerinde var olan vergi sistemi arasında bir karşılaştırmaya da imkan verdi. Bu çalışmada betimsel araştırma tasarımı kullanıldı. 500 denek öğrenci araştırmanın hedef kitlesi olarak Marmara Bölgesinden rastgele seçildi. Kapalı uçlu sorular yöneltilerek toplanan birincil veriler, tablolar ve yüzdeler aracılığıyla tanımlayıcı istatistiklerle analiz edildi. Algı düzeyindeki varsayımsal farklılıkları doğrulamak veya reddetmek için çarpıklık ve kartosis değerler parametrik olmayan yöntemlerin kullanılmasına zemin hazırlamıştır. Böylelikle, bu çalışmadan elde edilen sonuçlar, hem Türkiye'de hem de yabancı öğrencilerin ülkelerindeki vergi yasaları içeriğindeki karmaşıklığın mevcudiyetini reddeden bulgular ortaya koymuştur. Her ne kadar incelenen her iki ülkede vergi adaleti oldukça yüksek olsa da, halen adaletsizliğin var olduğu düşüncesi kendine yer buldu. Bununla birlikte, bu çalışma bireylerin vergi sistemine ve devlet harcamalarına karşı olumlu algı ve tutum geliştirdiklerinde daima vergi uyumu davranışını destekleyen bir faktörün mevcut olduğunu göstermektedir.The objective of this study was to examine the perceptions of foreigner students about tax which appears to be one of the most discussed phenomenon in our modern societies. By assessing their tax perceptions, this study elaborated a comparison between tax system in Turkey and the existing tax system in their country of origin. The study used descriptive research design. A selection of 500 individual respondent students was randomly processed as the population target of this research in the Marmara Region. By using primary data collected through a format of close-ended questions, a number of tables and percentages have been used for analysis under descriptive statistics. The values of skewness and kurtosis paved the way for utilizing non-parametric methods to confirm or reject hypothetical differences in the level of perceptions. Thus, the revealing findings of this research study exhibited indications that rejected availability of complexity in the content of the tax law in both Turkey and foreigner students' country of origin. Although tax fairness was admittedly higher in both the two side countries under study, still alarming associations denounced unfairness. Notwithstanding, this study shows that when individuals hold positive perceptive attitudes in the face of the tax system and towards the spendings operated by government, there is always a triggering factor evolving from within to encourage tax compliance behaviour

Sustainable Development Indicator Frameworks and Initiatives

Agricultural and Food Policy, Environmental Economics and Policy, Farm Management, Production Economics,

Neo-Schumpeterian Simulation Models

The use of simulation modelling techniques by neo-Schumpeterian economists dates back to Nelson and Winter’s 1982 book “An Evolutionary Theory of Economic Change”, and has rapidly expanded ever since. This paper considers the way in which successive generations of models have extended the boundaries of research (both with respect to the range of phenomena considered and the different dimensions of innovation that are considered), and while simultaneously introducing novel modelling techniques. At the same time, the paper will highlight the distinct set of features that have emerged in these neo-Schumpeterian models, and which set them apart from the models developed by other schools. In particular, they share a distinct view about the type of world in which real economic agents operate, and a invariably contain a generic set of algorithms. In addition to reviewing past models, the paper considers a number of pressing issues that remain unresolved and which modellers will need to address in future. Notable amongst these are the methodological relationship between empirical studies and simulation (e.g. ‘history friendly modelling’), the development of common standards for sensitivity analysis, and the need to further extend the boundaries of research in order to consider important aspects of innovation and technical change.macroeconomics ;

Social Problems and Moral Panic: Primary, Secondary, and Oppositional Definers in the Social Construction of Canada's Opioid Crisis in Select Corporate Print Media

This thesis seeks to explore the viability of a composite model of social problems using Canada’s current “opioid crisis” as a case study. Drawing on and modifying Joel Best’s (2017) and Herbert Blumer’s (1971) social problems models, I develop a four-stage composite model that aims to explain how primary, secondary, and oppositional definers construct competing claims over the discovery of a variously labeled opioid crisis. Relying on a materialist theoretical formulation of social constructionism and a critical assessment of the news media as both source and interlocutor for primary, secondary, and oppositional definers, I contend that in the making of the opioid crisis primary and elite secondary definers have a resource advantage in laying claims of expertise and “definitional dominance” over the construction of social problems. As an epistemological inquiry into the making of social problems, this study relies on the print news media as the locus for the articulation of competing claims in the construction of social problems. Respecting the social construction of the latest drug scare, I use the Toronto Star and the Globe and Mail as my primary data sources. This study uses a range of theoretical perspectives—symbolic interactionism, labelling theory, and a Marxian perspective on conflict and inequality—to operationalize processes of representation at each stage of my composite model of social problems. Since the composite model seeks to make sense of “text and talk” in the making and experience of reality, this study employs critical discourse analysis (CDA) to analyze how primary, secondary, and oppositional definers engage in exclusionary and usurpationary closure while in the process of mobilizing and resisting discourses, narratives, and constructions of folk devils, as these relate to meanings of a perceived opioid crisis in Canada

Urban food strategies in Central and Eastern Europe: what's specific and what's at stake?

Integrating a larger set of instruments into Rural Development Programmes implied an increasing focus on monitoring and evaluation. Against the highly diversified experience with regard to implementation of policy instruments the Common Monitoring and Evaluation Framework has been set up by the EU Commission as a strategic and streamlined method of evaluating programmes’ impacts. Its indicator-based approach mainly reflects the concept of a linear, measure-based intervention logic that falls short of the true nature of RDP operation and impact capacity on rural changes. Besides the different phases of the policy process, i.e. policy design, delivery and evaluation, the regional context with its specific set of challenges and opportunities seems critical to the understanding and improvement of programme performance. In particular the role of local actors can hardly be grasped by quantitative indicators alone, but has to be addressed by assessing processes of social innovation. This shift in the evaluation focus underpins the need to take account of regional implementation specificities and processes of social innovation as decisive elements for programme performance.

The influence of the mandate system and the political ideological persuasion on the performance of South Africa's real estate industry

Submitted in accordance with the requirements for the Degree of PhD (Marketing) at the University of the Witwatersrand September 2016Purpose: The impact of the mandate type used and real estate agents’ ideological outlook on conflict of interests and compromising of principals’ interests together with their effect on the ultimate outcomes has largely been ignored in the South African real estate industry. The purpose of this study was to investigate the effects of dual mandate system and ideology on the outcomes to buyers and sellers of properties. This was achieved by investigating their influence on the conflict of interests and compromising the interests of the principals and how these in turn lead to suboptimal outcomes for the industry. Method: Stratified random sampling was used for information gathering. Data were collected using face-to-face filling in of the survey instrument and 204 participants agreed to take part in the study. Confirmatory factor analysis (CFA) was employed to assess the reliability and validity of the results. Findings: The results reveal that the dual mandate system and ideological persuasion of actors in the real estate industry does positively impact on conflict of interests and also compromises the interests of the principals. Conflict of interests and compromising principals interests have also been found to negatively affect the resultant outcomes for the principals. Practical implications: The dual mandate system should be reconsidered with the view of revising or changing it altogether. Also, practices of real estate agents should be closely monitored by relevant authorities to ensure that they do not disadvantage other consumers. Insights gained from this study provide the basis for future policy-making by government and for academic activity on training of new real estate agents. The findings of this study are expected to assist the Estate Agency Affairs Board (EAAB) as the custodians of licensing of real estate agents. Research limitations: The participants were all from Gauteng Province which might limit generalizability prospects to other provinces. Also, some respondents might have given biased responses by attempting to prove that they were not ignorant of how the industry operates. Key concepts: Dual mandate system, Ideological outlook, Conflict of interests, compromising of principals and Outcomes.MT201

Ubiquitous Computing

The aim of this book is to give a treatment of the actively developed domain of Ubiquitous computing. Originally proposed by Mark D. Weiser, the concept of Ubiquitous computing enables a real-time global sensing, context-aware informational retrieval, multi-modal interaction with the user and enhanced visualization capabilities. In effect, Ubiquitous computing environments give extremely new and futuristic abilities to look at and interact with our habitat at any time and from anywhere. In that domain, researchers are confronted with many foundational, technological and engineering issues which were not known before. Detailed cross-disciplinary coverage of these issues is really needed today for further progress and widening of application range. This book collects twelve original works of researchers from eleven countries, which are clustered into four sections: Foundations, Security and Privacy, Integration and Middleware, Practical Applications

The Influence of Entrepreneurial Ecosystems on Entrepreneurs' Perceptions and Business Success

Entrepreneurship continues to grow and receives a great deal of interest from business researchers and practitioners for its importance in the modern economy. This study aims to contribute to the body of knowledge that the entrepreneurial ecosystem correlates with founders' perceptions and startup success. Data were gathered from surveys of 200 founders or CEOs of SMEs and startups in Tay Ninh City (Vietnam), who have operated their own companies for at least five years. The primary data analysis was performed using the partial least squares (PLS) technique. Five out of six ecosystem factors significantly affect entrepreneurs' perceptions and startups’ success, based on the results of the empirical data. Besides, the founders' perceptions also positively affect the success of a startup. The implications show the need to enhance entrepreneurship in a nation

Claiming Spaces: Proceedings of the 2007 National Maori and Pacific Psychologies Symposium 23rd-24th November 2007

This is the full conference proceedings of Claiming Spaces: Proceedings of the 2007 National Maori and Pacific Psychologies Symposium 23rd-24th November 2007