فهرست مطالب

  • Volume:3 Issue: 4, 2016
  • تاریخ انتشار: 1395/02/20
  • تعداد عناوین: 5
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  • Branimir KalaŠ, MiloŠ, Pjanic, Nada Milenkovic, Jelena AndraŠ, Ic Page 222
    Taxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topic is insufficiently researched and there is great space for detailed analysis and interpretation of observed indicator. Guided by this fact, the author's efforts were directed at dealing with this issue and the possibility to reflect efficiency and effectiveness of the tax system in different countries within the considered paying taxes indicator. The aim of paper is paying taxes indicator in the Western Balkans countries and Turkey in period from 2008 to 2015. World Bank calculates this indicator within Doing Business analysis. The paper consists three chapters with the first part deals with the methodology and structure of selected indicator, the second part is focused on tax reforms in selected countries while the third part deals with the results and conclusions which are presented by tables and figures.
    Keywords: Taxes, payment, time, total tax rate
  • Wijerathnage Somarathna Chandrasekara Page 233
    Though there is a high level of mental health related difficulties among university students, only one third of them seek psychological help despite the evidence-based treatments for mental health problems. Therefore, this paper examines the help seeking attitudes towards psychological help services and willingness to seek psychological help based on the Theory of Planned Behavior (TPB). Attitudes, subjective norms, and behavioral control were measured using the Inventory of Attitudes toward Seeking Mental Health Services (IASMHS). Barriers for seeking psychological help were measured using Mental Health Service Utilization Questions (MHSUQ) whereas intention to seek psychological help was measured using the General Help Seeking Questionnaire – Vignette Version (GHSQ-V). 600 students were interviewed from three Sri Lankan state universities from January 2015 to March 2015. Results suggested that positive attitudes towards psychological help service positively associate with greater willingness to seek psychological help. Further, female students show a greater attitude seeking psychological help than male students. The most common barrier reported by students was that the fear of what relatives, friends might think. In contrast, students who follow psychology as a subject have a significantly higher level of positive attitude towards seeking psychological help than the students who do not follow. Findings suggest that mental health campaigns are required to focus their attention to change the negative attitudes towards mental health services among university students. Further, it highlights the importance of changing the public attitudes towards mental illnesses.
    Keywords: Attitudes, Help Seeking, Theory of Planned Behavior
  • Hossein Rahmanseresht, Omar Mahmoudi, Bakhtiar Ghaderi Page 246
    The aim of this study was to determine the relationship between information technology and organizational structure in governmental banks of Iran. This study was a correlative survey. Data were collected using two questionnaires. The standard questionnaire of information technology belonged to Zegardy and Ismaili (2007) and the standard organizational structure questionnaire belonged to Robbins were used. Reliability of the questionnaires using Cronbach's alpha method was questionnaire of the information technology was 0.866 and for the organizational structure questionnaire was 0.725. The ideas of a group of experts were looked for in order to determine the validity of the questionnaire. A sample size of 50 subjects was selected in Marivan city's governmental banks. Data were analyzed using SPSS17 and LISREL8.50 softwares. Pearson correlation and linear regression test were used to analyze the data. Results showed that there was a positive and direct correlation between using information technology and organizational structure in governmental banks. In other words, as the using of information technology increases, organizational formality, complexity, and centralization improve.
    Keywords: Information, Technology, Organizational Structure, Governmental Banks
  • Nguyen Kim Quoc Trung Page 261
    Accounting faculty of universities in Vietnam currently takes an important role in the training of human resources for the fields of accounting, auditing and taxation. All professors and lecturers who are teaching in those faculties have participated in editing and changing the accounting curricular in order to meet the needs of the market labor and requirements of new internationally professional standards. The integration of professional ethics into the curriculum has raised the concern of many universities not only in Vietnam but also in the world. This paper will present how to integrate professional ethics into the curricula in teaching and learning by Faculty of Accounting and Auditing of Banking University of HCMC. The results of the study will highlight some recommendations for improving the contents of courses used for the teaching and learning accounting effectively. The research is presented in this paper as follows: a short literature review and then the methodology of interviewing the professors in accounting fields who have the best experiences in education of accounting. Also, students who are studying accounting course will be interviewed. In addition to, content Analysis research methods and a case study approach are used to investigate the whether it is necessary for teaching and learning of Professional Ethics in accounting at Banking University of HCMC. The paper aims to answer the following questions: (i) Should ethics be taught in accounting classes at universities? (ii) How professional ethics has been taught and learned: as a separate course or integration into different accounting and auditing courses?. The research is presented in this paper as follows: a short literature review and then the methodology of interviewing the professors in accounting fields who have the best experiences in education of accounting. Also, students who are studying accounting course will be interviewed. In addition to, content Analysis research methods and a case study approach are used to investigate the whether it is necessary for teaching and learning of Professional Ethics in accounting at Banking University of HCMC. The paper aims to answer the following questions: (i) Should ethics be taught in accounting classes at universities? (ii) How professional ethics has been taught and learned: as a separate course or integration into different accounting and auditing courses?.
    Keywords: Professional ethics, accounting curriculum
  • Majid Parvizi Page 272
    Cooperatives as an organization are a system for moving and coordinating various efforts between members to gain common targets. Accordingly, planning and developing mechanisms for member's participation is among the subjects studying which can help to improve the role and position of cooperatives and its members’ benefits. Considering this necessity, the aim of this research is to investigate the factors affecting members’ participation in the cooperatives of the city of Bushehr and providing solutions in this case. The method of this research is the survey. The analysis of the results has been done in two levels: descriptive and inferential. The results of the research showed that inter-organizational factors including financial performance and managers’ ability, and also extra-organizational factors such as members’ inclination to do group work, social confidence, foresight, the government’s support and the laws and regulations have been effective in the rate of members’ participation in the cooperatives in the city of Bushehr. Furthermore, if these factors are improved, the rate of the members’ participation will also increase.
    Keywords: Cooperatives, participation, members, inter, organizational factors, extra, organizational factors