On the fiscal treatment of life expectancy related choices

In an overlapping generations economy setup we show that, if individuals can improve their life expectancy by exerting some effort, costly in terms of either resources or utility, the competitive equilibrium steady state differs from the first best steady state. This is due to the fact that under perfect competition individuals fail to anticipate the impact of their longevity-enhancing effort on the return of their annuitized savings. We identify the policy instruments required to implement the first-best into a competitive equilibrium and show that they are specific to the form, whether utility or resources, that the effort takes.life expectancy, health expenditures, taxation

What drives mobile commerce? An empirical evaluation of the revised UTAUT model

© 2012 UK Marketing and Communication Academy. This article is available open access through the publisher’s website at the link below.When developing and aiming to achieve success in the arena of mobile commerce, user acceptance is a key aspect for consideration. This study aims to empirically examine some of the factors affecting the acceptance of m-commerce within the context of Saudi Arabia. Based on the revised UTAUT model, the revised model include two particular construct : costs and trust to enhance our understanding of m-commerce acceptance and usage. Survey data were collected from 574 participants in several cities across Saudi Arabia. The results emphasise that cost, effort expectancy, and performance expectancy all considerably affect the intention to use. In this regard, usage intention actually decides utilisation

Analysis of user acceptance of a network monitoring system system with a focus on ICT teachers

The purpose of this study is to investigate the relationship between performance expectancy, effort expectancy, attitude, self-efficacy, anxiety and enjoyment (independent variables) towards behavioral intention (dependent variable) in using a network monitoring system.The study was conducted in 14 different schools and involved 30 ICT teachers as the respondents.Our findings rejected the null hypothesis as there were correlations between the independent variables and the dependent variable.Two constructs, namely, effort expectancy and enjoyment were determined to have a significant influence on usage behavior among ICT teachers in using the network monitoring system.Effort expectancy contributed 56.2% and, together with enjoyment, contributed 78% of the total variation observed in behavioral intention to accept and use the network monitoring system

The roles of computer self-efficacy, outcome expectancy, and attribution theory in impacting computer system use

TJte process by which individuals accept or reject information technologies was theoretically explained in a model employing attributional relationships and computer self-ejficacy and outcome expectancy. The model was empirically tested using structural equations modeling and data collected in afield setting. The results provided partial confiirmation of the theory that attributions to ability, effort, luck, and task difficulty impact information system use mediated by computer self-ejficacy and outcome expectancy. The stable attributions of ability and task difficulty had meaningful impacts on computer self-ejficacy. Similarly, task difficulty had a meaningful impact on outcome expectancy. The unstable attributes of effort and luck demonstrated meaningful impacts on computer self-ejficacy but not outcome expectancy. In addition, these results showed that computer self-ejficacy had a significant impact on both outcome expectancy and computer system use

On the fiscal treatment of life expectancy related choices

In an overlapping generations economy setup we show that, if individuals can improve their life expectancy by exerting some effort, costly in terms of either resources or utility, the competitive equilibrium steady state differs from the first best steady state. This is due to the fact that under perfect competition individuals fail to anticipate the impact of their longevity-enhancing effort on the return of their annuitized savings. We indentify the policy instruments required to implement the first-best into a competitive equilibrium and show that they are specific to the form, whether utility or resources, that the effort takes.Life expectancy, health expenditures, taxation.

PENGARUH PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, DAN FACILITATING CONDITIONS TERHADAP PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Performance Expectancy, Effort Expectancy, Dan Facilitating Conditions Terhadap Penggunaan Teknik Audit Berbantuan Komputer. Faktor faktor yang diuji dalam penelitian ini adalah Performance Expectancy, Effort Expectancy, Dan Facilitating Conditions sebagai variabel independen, sedangkan Penggunaan Teknik Audit Berbantuan Komputer sebagai variabel dependen. Penelitian ini menggunakan data primer dengan sampel auditor yang bekerja pada Kantor Akuntan Publik yang menerapkan Teknik Audit Berbantuan Komputer di Wilayah Jakarta Pusat dan Jakarta Selatan. Dalam penelitian ini digunakan metode purposive sampling dimana didapat 106 responden auditor sebagai sampel. Penelitian ini menggunakan metode regresi linear berganda untuk menguji hipotesis penelitian ini. Dari hasil analisis didapatkan bahwa Performance Expectancy, Dan Facilitating Conditions berpengaruh terhadap Penggunaan Teknik Audit Berbantuan Komputer, sedangkan Effort Expectancy tidak berpengaruh terhadap Penggunaan Teknik Audit Berbantuan Kompute

The Growth economics of epidemics

This paper examines in an endogenous growth theory perspective the mechanisms through which epidemics affect long term growth. Investment in both physical and human capital are key transmission variables in this respect. The paper distinguishes between Spanish flu like epidemics and AIDS like epidemics. Two-sector growth models are shown to better reflect the specific effects of epidemics. The effects of an AIDS like pandemic on savings and education effort are also modelled via life expectancy. The paper is closed by an extension of the celebrated Cuddington-Hancock model to account for the latter features. An application to the South African case is provided. The main finding points at a delayed effect of Aids on economic growth due to the recent sharp drop in llife expectancy in this country.Epidemics, Human capital, Life expectancy, Growth theory, Spanish flu, AIDS

E-government adoption in Qatar: An investigation of the citizens' perspective

Electronic government (e-government) initiatives are in their early stages in many developing countries and faced with various issues pertaining to their implementation, adoption and diffusion. Like many other developing countries, the e-government initiative in the state of Qatar has faced a number of challenges since its inception in 2000. Using a survey based study this paper describes citizens‟ behavioural intention and adoption in terms of applying and utilising the Unified Theory of Acceptance and Use of technology (UTAUT) model to explore the adoption and diffusion of e-government services in the state of Qatar. A regression analysis was conducted to examine the influence of e-government adoption factors and the empirical data revealed that performance expectancy, effort expectancy, and social influences determine citizens‟ behavioural intention towards e-government. Moreover, facilitating conditions and behavioural intention were found to determine citizens‟ use of e-government services in the state of Qatar. Implications for practice and research are discussed

Analisa Faktor-faktor Yang Mempengaruhi Penerimaan Dan Penggunaan Aplikasi Go-jek Menggunakan Unified Theory of Acceptance and Use of Technology (Utaut)

Gojek Application is android based application that is the entrance for customers to obtain services provided by PT Gojek Indonesia. This research was conducted to analyze the factors that affect the acceptance and use of the Gojek Application using United Theory of Acceptance and Use of Technology (UTAUT). This reseacrh was conducted on 50 people Gojek Application users are found in several locations of offices, malls, schools, colleges and the environment surrounding the housing in Jakarta. Based on research, it is known that the simultaneous factor performance expectancy, effort expectancy, social influence, and facilitating conditions and significant positive effect on use behavior Gojek Application. While partially, it is known that performance expectancy and social influence which has positive and significant effect on use behavior Gojek Application. While effort expectancy and facilitating condititions not have a positive and significant effect on use behavior Gojek Application

Factors influencing behavioral intention to use m-learning and the mediation role of user satisfaction

The rapid development of mobile technologies has resulted in a phenomenal growth in the number of youth using the mobile devices for their learning in Malaysia. An understanding on the influence of mobile technologies and its intention to use for learning are crucial. However, there is still a lacking of attention being given by researchers related to this area. Thus, the aim of this study is to investigate the factors influencing intention to use m-learning among students at Malaysian technical universities. The research model has been adopted by combining two related theoretical models, the unified theory of acceptance and use of technology (UTAUT), and the IS success model. A total of 400 sets of data were collected from four Malaysia technical universities using purposeful structured random sampling and self-administrated survey questionnaire. The SPSS AMOS software has been used to test the model of its goodness of fit and the relationships between the variables. The results revealed that the performance expectancy, perceived playfulness, and self-management of learning have a positive significant influence to predict behavioral intention to use m-learning, while social influence and effort expectancy show a negative impact on the behavioral intention. The performance expectancy, self-management of learning and effort expectancy are positively significantly related to user satisfaction while the social influence, and perceived playfulness are negatively significantly related to user satisfaction. It was also found that user satisfaction partially mediates the relationship between performance expectancy and behavioral intention to use m-learning, and the relationship between factors influencing learning and behavioral intention to use m-learning. However, user satisfaction fully mediates the relationship between effort expectancy and behavioral intention to use m-learning