Preliminary Evidence On The Relation Between Mid-Semester Instructor Feedback And Students Perceptions Of Class And Instructor Variables

Student evaluations of teachers (SETs) are commonly used in many universities as a measure of instructor performance. However, there is controversy regarding the validity of SETs. Research has identified and studied many variables that might affect students ratings of teachers and their perceptions of the class environment, and the results are mixed regarding the relation among and effects of the variables. Obtaining mid-semester instructor feedback might affect how students perceive the instructor, especially if a particular concern is consistently identified and the instructor responds to the concern. Additionally, student performance might increase. Thus, mid-semester instructor feedback is one variable that might have a significant impact on SETs but it has gone unstudied. This paper contains the results of a study designed to determine the impact of mid-semester instructor feedback on student evaluations of the instructor and various variables of the class environment. The results indicate that students in classes that used the feedback (IF) did not perform better than students in classes that did not use the feedback (NIF); however, students gave higher ratings to the instructor and certain class variables in the IF courses than in the NIF courses.

The relation between national cultural dimensions and tax evasion

Journal of International Accounting, Auditing and Taxation, 16(2): pp.131-147Although penalties and audits exist, tax evasion is a widespread phenomenon and continues to be a problem for many countries. National culture may contribute to a further understanding of intentional noncompliance across countries. In this study, we investigate the influence of national culture on tax compliance levels across 50 countries. Using Hofstede’s (1980) cultural framework as a basis for our hypotheses, we find that a noncompliant country’s profile is characterized by high uncertainty avoidance, low individualism, low masculinity, and high power distance. Our results have implications for both research and practice. This is the first study to employ Hofstede’s cultural framework as an explanator of international tax compliance diversity and serves as the starting point for the development of an international tax compliance framework. Tax policy implications also are addressed

Student Nationality Group and Perceptions of Accounting Class and Teacher Dimensions

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