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The Theory of Planned Behaviour (TPB) has received considerable attention in the behavioural literature, but not in the tax compliance domain. The key purpose of this study is to determine the influence of selected tax compliance variables on tax compliance behaviour. The secondary objectives are to explore the applicability of the TPB in predicting and explaining tax compliance behaviour, and to provide justification for the application of Structural Equation Modelling (SEM) employing the Partial Least Squares (PLS) statistical software or PLS-Graph (which has not been widely used in tax compliance research). The results provide evidence supporting the use of PLS-Graph in undertaking SEM analysis in tax compliance research, especially when smaller samples are involved and the data collected may not be normally distributed. This study also demonstrated the wide applicability of the TPB, including its application in tax compliance research. This study modified and extended the standard TPB behavioural model with the inclusion of a number of economic and noneconomic constructs. Most of the constructs used for this study are grounded in a number of theories: Deterrence Theory; Procedural Justice Theory; and Motivational Posturing Theory; in addition to the TPB. Data to test the research hypotheses was collected using a mail and a web-based survey. The results of this study suggest that noneconomic variables, such as beliefs and attitudes, are good predictors of tax compliance behaviour. Consistent with the majority of studies, the most influential factor in predicting and explaining tax compliance behaviour (through the mediating effects of behavioural intention) is attitude towards the behaviour. Other factors such as personal, social and societal norms were also significant predictors of tax compliance behaviour. Perceived behavioural control was only significant for the taxpayers but not for the tax agents. In contrast, perception of the tax authority was significant for New Zealand tax agents, but not for taxpayers. The results also suggest that tax compliance behaviour is complex, and different determinants of compliance behaviour affects different sub-groups of taxpayers differently. The results lend further support to the literature that indicates that taxpayers are not a homogeneous group. This study also found that taxpayers and tax agents generally perceive tax noncompliance as less serious relative to a number of other similar civil offences. This perception may explain why respondents (from both sample groups) who were penalised for noncompliance felt that the penalties imposed were harsh, unfair and excessive. Overall, the current study illustrates the importance of incorporating noneconomic variables comprising beliefs, attitudes, and norms, with widely used economic variables such as penalties and other enforcement tools, for achieving an optimal compliance strategy.

Insufficient physical activity and a sedentary lifestyle are major contributors to health risks for Canadian youth. Adolescents, particularly girls, tend to experience major drop-offs in physical activity levels during high school. However, there is minimal research examining the extent to which Physical and Health Education (PHE) courses promote physical activity and mitigate against this decline. Grounded in the Theory of Planned Behaviour (TPB), the purpose of this quantitative short-term longitudinal study is two-pronged: (a) examine the effectiveness of Grade 9 PHE for 197 students’ reports of TPB constructs, physical activity intentions, and physical activity behaviour; and (b) explore the utility of TPB in predicting physical activity intentions and behaviour. For the first set of research questions, results were analyzed using 2 (time: Time Point 1 [T1], Time Point 2 [T2]) x 2 (condition: in PHE/not in PHE) x 2 (TPB status: higher or lower than the mean) MANCOVAs with boys and girls examined separately. There was no effect of PHE over time. There was no interaction among time, condition, and TPB status. There was a significant effect of condition for girls in PHE, with Attitude and Physical Activity Behaviour higher at both time points. For the second set of research questions, results were analyzed using multiple linear regressions to examine TPB in a Grade 9 setting. Findings provided support for the theoretical structure of the TPB in a Grade 9 context, with the three TPB constructs accounting for a minimum of 59% of Intentions, and a minimum of 25% of Behaviour for boys and girls. Attitude was the strongest independent predictor of Intentions with Intentions and Attitude the strongest predictors of Behaviour. PHE teachers should potentially focus attention on changing attitudes for this age group, given the importance of this construct. / Thesis (Master, Education) -- Queen's University, 2014-06-26 15:29:51.422

The Canadian C-Spine (CS) and CT-Head (CT) Rules are tools aimed at improving the accuracy and efficiency of radiography use in emergency departments. This study evaluated whether the Theory of Planned Behaviour (TPB) could explain the inconsistent results from implementation studies of these two rules at 12 Canadian hospitals, where the same intervention resulted in a significant reduction in CS radiography but not CT radiography. It was demonstrated that the TPB model’s proposed relationships between constructs and behaviour could explain the ordering of CS but not CT radiography. However, after examining longitudinal changes of the TPB constructs, it was clear that these changes could not explain the changes in CS radiography ordering. Overall, TPB is unlikely to suggest important ways by which to improve radiography use, for CT because its constructs are not related to radiography ordering, and for CS because of high baseline levels of intention to clinically clear.

Three studies were conducted to examine the role of psychosocial factors in the prediction of health innovation uptake. A health innovation is a device, treatment or altered food product intended to improve the health of an individual or group and considered new by the population of interest. Health innovations may be used to address current health problems in individuals but also play a key role in preventative health efforts. Encouraging individuals to adopt appropriate health innovations is often an important strategy in improving the general health and minimising the social cost of illness of a population. The current program of research examined the influence of predictors from the Theory of Planned Behaviour (TPB; Ajzen, 1991), the Technology Acceptance Model (TAM; Davis, 1989; Davis, Bagozzi, & Warshaw, 1989), and risk technology literature (Fischhoff, Slovic, Lichtenstein, Read, & Combs, 1978; Slovic, 1987; Slovic, Fischhoff, & Lichtenstein, 1980) on health innovation decision-making. Additionally, the study examined the background factors of previous experience with the innovation, age, and gender. Guided by the overall conceptualisations of change presented in the Stages of Change Model (Prochaska & DiClemente, 1984; Prochaska & Velicer, 1997) and the Innovation Decision Model (Rogers, 1958, 2003), the three studies aimed to examine the role of the proposed predictors for a number of different innovations at various stages of diffusion. Study 1 (N = 358) employed a correlational design to predict people's intentions and willingness to use the four health innovations of functional foods, vitamin supplements, alternative therapies and pedometers. Participants completed questionnaires based on the TPB examining attitude (favourability towards the innovation), subjective norms (pressure from others for innovation uptake) and perceived behavioural control (PBC; sense of control over adopting the innovation). In addition, participants completed items assessing the constructs of usefulness of the innovation and ease of use of the innovation from the TAM and familiarity of risks and dread of risks associated with the innovation, adapted from the risk literature. Background factors, such as previous innovation use and age and gender of the participants, were also examined. The underlying behavioural, normative, and control belief constructs of the TPB were examined to differentiate between those participants who reported that they were intending to or willing to adopt the health innovation and those who were not intending to or willing to adopt the health innovation. Overall, the results of Study 1 supported the TPB constructs, perceived usefulness from the TAM, and risk familiarity. Study 2 (N = 102) utilized an experimental design where usefulness of the four innovations examined in Study 1 and the familiarity of risks associated with them were manipulated in a 2 x 2 scenario based study. As in Study 1, participants completed measures of the TPB factors, an assessment of the dread of risk and reported background factors such as previous innovation use, and their age and gender. Participants read reports of 'recent research' that contained information about the innovations' usefulness in relation to health benefit and familiarity of risk in comparison to traditional health products. As in Study 1, people's intentions and willingness to use the health innovations were examined, as was a third outcome measure; participant predicted future use of each innovation. The results of Study 2 provided support for the TPB constructs of attitude and subjective norms. The study also provided limited support for the TAM factor of usefulness, as well as for the risk dimensions of familiarity of risks and dread of risks. The TPB construct of PBC and the background factors of age and gender were not supported. Study 3 (N = 116) employed a 2 x 2 between-subjects design where usefulness and dread of risks were manipulated for a previously unavailable health innovation, calcium enriched mints. Study 3 also involved a within-subjects measurement of two behaviour measures (estimated consumption, and a diary recorded measure of consumption) over three time periods. Intention was retained as a third uptake measure of innovation uptake. Participants were presented with manipulated information about the usefulness and dread of risks associated with calcium enriched mints. Study 3 examined the role of the manipulated constructs, the TPB factors, familiarity of risk, and demographics in the prediction of the enriched mints uptake. The design of this study addressed limitations identified in the literature and mirrored a number of authentic health innovation uptake situations. The results of Study 3 strongly supported the role of attitude and subjective norms as influential predictors of intention to consume the calcium enriched mints, and intention as a predictor of estimated and diary recorded measures of consumption. The study offered limited support for the risk factors of familiarity of risks and dread of risks and did not support the TAM construct of usefulness as a predictor of calcium enriched mint uptake. Taken together, the results of this research provided strong support for the role of the TPB factors of attitude and subjective norms, but not PBC, as predictors of health innovation intentions and willingness. The results also supported the role of intention as a predictor of health innovation adoption behaviour. Limited support was found for the risk dimensions of familiarity of risks and dread of risks, suggesting that another conceptualisation of risk may be more appropriate for health innovation decision-making. The results found little support for the TAM variables of usefulness and ease of use, or the influence of demographic characteristics of age and gender. These findings indicate that the general decision-making model of the TPB, with the exception of the role of PBC, provides a useful framework to understand people's health innovation decision-making. Given the limited support for PBC in the prediction of intentions and behaviour in this context, the Theory of Reasoned Action (Fishbein & Ajzen, 1975), with some consideration of risk factors, may be an appropriate approach to adopt to facilitate an understanding the factors underlying people's decision to use innovations designed to improve their health.

Adult students (n = 211) from a Private Training Establishment located in a low socio-economic area of Counties Manukau, New Zealand, were assessed for intent to achieve and actual outcome. Each year in New Zealand approximately 25% of students leaving school do so with no qualifications. It is estimated that in the Counties Manukau Region there are 77,000 adults with no educational qualifications, impacting on earning ability and on self-esteem. Failure rate at tertiary education is high, with 38% of under 18 year olds not achieving, and this figure worsens with age. The cost to New Zealand of having people not in employment, not in education and not in training is estimated to be close to $1.0 billion per year and in Counties Manukau the cost of youth unemployment is between $55 and $73 million per annum. This study applied The Theory of Planned Behaviour to assess intent to achieve, and was expanded to include a self-esteem component (Rosenberg’s Self-Esteem Scale, 1965). The Theory of Planned Behaviour sufficiently predicted intent, and was significantly improved with the self-esteem component. The Rosenberg Self-Esteem Scale successfully predicted outcome, however findings need to be interpreted with caution. The initial self-esteem levels (M=20.59), whilst just above the accepted criteria (M=20.00) validate other studies indicating that New Zealand has an over-all low level of self-esteem compared with other similar countries. These findings indicate opportunity for future research into the prediction of outcome and ability of learning establishments to mitigate risk of non-achievement for the adult learner. They also support the further investigation of the low level of self-esteem as evidenced in this study.

Adult students (n = 211) from a Private Training Establishment located in a low socio-economic area of Counties Manukau, New Zealand, were assessed for intent to achieve and actual outcome. Each year in New Zealand approximately 25% of students leaving school do so with no qualifications. It is estimated that in the Counties Manukau Region there are 77,000 adults with no educational qualifications, impacting on earning ability and on self-esteem. Failure rate at tertiary education is high, with 38% of under 18 year olds not achieving, and this figure worsens with age. The cost to New Zealand of having people not in employment, not in education and not in training is estimated to be close to $1.0 billion per year and in Counties Manukau the cost of youth unemployment is between $55 and $73 million per annum. This study applied The Theory of Planned Behaviour to assess intent to achieve, and was expanded to include a self-esteem component (Rosenberg’s Self-Esteem Scale, 1965). The Theory of Planned Behaviour sufficiently predicted intent, and was significantly improved with the self-esteem component. The Rosenberg Self-Esteem Scale successfully predicted outcome, however findings need to be interpreted with caution. The initial self-esteem levels (M=20.59), whilst just above the accepted criteria (M=20.00) validate other studies indicating that New Zealand has an over-all low level of self-esteem compared with other similar countries. These findings indicate opportunity for future research into the prediction of outcome and ability of learning establishments to mitigate risk of non-achievement for the adult learner. They also support the further investigation of the low level of self-esteem as evidenced in this study.

Magister Artium - MA / The aim of the study was focused on investigating how Web 2.0 technologies are being utilised by students and lecturers to accomplish their learning and teaching activities in the Faculty of Information Science and Communications (ISC) at Mzuzu University in Malawi. The study answers the following specific research questions: • What is the current awareness of and familiarity with Web 2.0 technologies amongst students and lecturers in the Faculty of ISC? • For what educational purpose do students and lecturers in the Faculty of ISC use Web 2.0 technologies and which Web 2.0 technologies do they use most? • What do lecturers in the Faculty of ISC perceive as benefits of integrating Web 2.0 technologies in teaching and learning? • What are the factors that influence students and lecturers in the Faculty of ISC to adopt Web 2.0 technologies? The study adopted the Decomposed Theory of Planned Behaviour (DTPB) by Taylor and Todd (1995) which explains the rejection and acceptance of technological innovations such as Web 2.0. The researcher adopted a case study design in which both qualitative and quantitative data were collected to answer the research problem. The study was conducted in three phases; in phase one, a questionnaire was sent to 186 students and 19 lecturers, phase two involved analysing the curricula and phase three involved conducting follow-up interviews with seven lecturers to seek clarification on some concepts and elaboration on themes identified in phases one and two. The findings show that between 69 (50.7%) and 128 (94.1%) students use these Web 2.0 technologies to search for information, to communicate with lecturers, to submit assignments, to communicate with friends on academic work and to share content with fellow students. Most lecturers use these technologies in handing out assignments to students, receiving feedback from students, uploading lecture notes, searching for content, storing lecture notes and carrying out collaborative educational activities. Between 66 (45.8%) and 95 (69.9%) students use Wikipedia, WhatsApp, Google Apps and YouTube and similarly, between 10 (58.8%) and 13 (76.5%) lecturers use Wikipedia, YouTube, Blog, Google Apps and Twitter to accomplish various academic activities. The findings show further that attitude (perceived usefulness, ease of use and compatibility) and perceived behaviour control (self-efficacy, resource facilitating condition and technology facilitating condition) are strong DTPB factors that determine students’ and lecturers’ intention to integrate Web 2.0 technologies in their academic activities. On the other hand, lack of Internet access remains the recurrent key stumbling blocks towards a successful adoption of Web 2.0 technologies in learning and teaching at Mzuzu University (MZUNI). Generally, the study reveals that Web 2.0 and a compendium of Internet technologies have proliferated at Mzuzu University in the Faculty of ISC. Both students and lecturers are aware, to some extent, of the benefits of integrating Web 2.0 in teaching and learning. The researcher has made three main recommendations which include the need for the Faculty of ISC to introduce awareness and training programmes on the new technologies so that students and lecturers are kept up-to-date about the new developments about these technologies, the need for the newly established Directorate of ICT at MZUNI to promote the use of Web 2.0 technologies by conducting work workshops and sourcing funds for students and lecturers to participate in local and international conferences on Web 2.0 and finally, the need for Mzuzu University to install campus–wide Wi-Fi so that students and lecturers can seamlessly access the Internet on every point of the campus using mobile phones or laptops.

The Canadian C-Spine (CS) and CT-Head (CT) Rules are tools aimed at improving the accuracy and efficiency of radiography use in emergency departments. This study evaluated whether the Theory of Planned Behaviour (TPB) could explain the inconsistent results from implementation studies of these two rules at 12 Canadian hospitals, where the same intervention resulted in a significant reduction in CS radiography but not CT radiography. It was demonstrated that the TPB model’s proposed relationships between constructs and behaviour could explain the ordering of CS but not CT radiography. However, after examining longitudinal changes of the TPB constructs, it was clear that these changes could not explain the changes in CS radiography ordering. Overall, TPB is unlikely to suggest important ways by which to improve radiography use, for CT because its constructs are not related to radiography ordering, and for CS because of high baseline levels of intention to clinically clear.

Despite the growing need for depression prevention programming for university students, few programs exist and those that do are too resource-intensive for broad dissemination. Furthermore, limited research has been conducted on mechanisms of change in CBT-based prevention programs and similar research conducted on CBT for depression demonstrates mixed findings. Therefore, there is a need to incorporate a formal model of health-behaviour change in prevention (and intervention) programs to clarify mechanisms of change and improve outcomes, such as the theory of planned behaviour (TPB). This series of studies developed and tested a formal CBT-TPB “hybrid” model to predict intention to change thinking patterns and a brief depression prevention program for university students and to examine the program’s potential to change the hypothesized constructs in the hybrid model. Results indicated support for the hybrid model, in that TPB factors predict intention to change thinking patterns. In addition, across an open and randomized control trial, my “Start Making a Change” intervention promotes change in TPB factors, as well as improvement in relevant CBT and well-being outcomes. The implication of this work is that brief, easy-to-disseminate, programs, based on a formal model of change, can effectively, at least in the short term, target and change important risk factors for depression onset in university students.