Egyéni és kormányzati felelősség a vállalkozói kultúrában – Európában és Magyarországon = Individual and state responsibility in entrepreneurial culture – In Europe and Hungary

Tanulmányunkban a European Values Study adatai alapján megvizsgáljuk, miben tér el Európában a vállalkozók értékrendje más társadalmi csoportokétól, különös tekintettel az egyéni és a kormányzati felelősségvállalás megítélésére. Kísérletet teszünk a vállalkozói értékrend különböző szintjei – személyes, társadalmi és kormányzattal kapcsolatos értékrend – közötti összefüggések feltárására. Összehasonlítjuk, mennyire jellemzi a vállalkozói értékrend az egyes európai országok lakosságát, kiemelt figyelmet fordítva Magyarországra. Egy hazai vállalkozói adatbázis alapján megvizsgáljuk, hogy a magyar vállalkozók értékrendje eltér-e az európai átlagtól, továbbá milyen törésvonalak húzódnak a vállalkozói populáción belül az értékrend szempontjából. _____ Data from the European Values Study are used to examine what sets apart the normative views of entrepreneurs from those of other social groups in Europe about individual and state responsibility. Different levels of an individual’s value system are distinguished: personal, social and state-related values are differentiated. The interrelationships among these levels are explored. Using multivariate statistical analysis, we examine the prevalence of ‘entrepreneurial’ views in European countries, especially in Hungary. Relying on data from a survey of 300 Hungarian small entrepreneurs, we explore if their value system differs from the average value system of European entrepreneurs. Finally, we examine the factors social and economic factors that influence entrepreneurs’ views on personal and state responsibility.

Comparative Assessment of Climate Change Scenarios Based on Aquatic Food Web Modeling

In the years 2004 and 2005, we collected samples of phytoplankton, zooplankton, and macroinvertebrates in an artificial small pond in Budapest (Hungary). We set up a simulation model predicting the abundances of the cyclopoids, Eudiaptomus zachariasi, and Ischnura pumilio by considering only temperature and the abundance of population of the previous day. Phytoplankton abundance was simulated by considering not only temperature but the abundances of the three mentioned groups. When we ran the model with the data series of internationally accepted climate change scenarios, the different outcomes were discussed. Comparative assessment of the alternative climate change scenarios was also carried out with statistical methods.

Academic performance of college students in financial management and related prerequisite courses: A comparison of senior high school and commercial high school graduates attending Tamsui Oxford University College in Taiwan

In Taiwan, the college freshmen are recruited graduates of both senior high school and senior vocational school. The Ministry of Education (MOE) of the Republic of China prescribes the standards of curriculum and equipment for schools at all levels and categories. There exists a considerably different curriculum arrangement for senior high schools and vocational high schools in Taiwan at the present time. The present study used a causal-comparative research design to identify the influences of different post-secondary educational background on specialized course performance of college business majors. ^ The students involved in this study were limited to the students of four business-related departments at Tamsui Oxford University College in Taiwan. Students were assigned to comparison groups based on their post-secondary educational background as senior high school graduates and commercial high school graduates. The analysis of this study included a comparison of students' performance on lower level courses and a comparison of students' performance in financial management. The analysis also considered the relationship between the students' performance in financial management and its related prerequisite courses. The Kolb Learning Style Inventory (LSI) survey was administered to categorize subjects' learning styles and to compare the learning styles between the two groups in this study. The applied statistical methods included t-test, correlation, multiple regression, and Chi-square. ^ The findings of this study indicated that there were significant differences between the commercial high school graduates and the senior high school graduates on academic performances in specialized courses but not in general courses. There were no significant differences in learning styles between the two groups. These findings lead to the conclusion that business majors' academic performance in specialized courses were influenced by their post-secondary educational background. ^

Types and amplitudes of touch as reinforcing stimuli in operant conditioning of infant behavior

The reinforcing effects of diverse tactile stimuli were examined in this study. The study had two purposes. First, this study expanded on the Pelaez-Nogueras, Field, Gewirtz, Cigales, Gonzalez, Sanchez and Clasky (1997) finding that stroking increases infants' gaze duration, and smiling and vocalization frequencies more than tickling/poking. Instead of presenting poking and tickling as a single stimulus combination, this study separated poking and tickling in order to measure the effects of each component separately. Further, the effects of poking, tickling/tapping and stroking intensity (i.e., tactile pressure) were compared by having both mild and intense conditions. Second, this study compared the reinforcing efficacy of mother-delivered tactile stimulation to that of infant-originated tactile exploration. Twelve infants from 2- to 5-months of age participated in this study. The experiment was conducted using a repeated measures A-B-A-C-A-D reversal design. The A phases signified baselines and reversals. The B, C, and D phases consisted of alternating treatments (either mild stroking vs. mild poking vs. mild tickling/tapping, intense stroking vs. intense poking vs. intense tickling/tapping, or mother-delivered tactile stimulation vs. infant-originated tactile exploration). Three experimental hypotheses were assessed: (1) infant leg kick rate would be greater when it produced stroking or tickling/tapping (presumptive positive reinforcers), than when it produced poking (a possible punisher), regardless of tactile pressure; (2) infant leg kick rate would be greater when it produced a more intense level of stroking or tickling/tapping and lower when it produced intense poking compared to mild poking; (3) infant leg-kick rate would be greater for mother-delivered tactile stimulation than for infant-originated tactile exploration. Visual inspection and inferential statistical methods were used to analyze the results. The data supported the first two hypotheses. Mixed support emerged for the third hypothesis. This study made several important contributions to the field of psychology. First, this was the first study to quantify the pressure of tactile stimulation, via a pressure meter developed by the researcher. Additionally, the results of this study yielded valuable information about the effects of different modalities of touch. ^

Marketing practices and their effectiveness in Taiwan's colleges of technology

The main purpose of this study was to investigate marketing practices in Taiwan's institutions of higher education and their relationship with students' college choice behaviors and attitudes. The study was conducted in 11 Taiwan's colleges of technology. It employed a multistrand conversion mixed model design, consisting of a qualitative and a quantitative strand. Funnel-sequenced interviews were conducted with 19 college administrators and the results were content analyzed using a constant-comparative method. The administrator interview data were also quantitized and used in cluster analysis of the institutions. Questionnaire data were collected from 1474 freshmen students, and analyzed using several univariate and multivariate statistical techniques including factor analysis, MANOVA, and correspondence analysis. ^ Analyses indicated that a weak relationship existed between institutions' marketing intensity and students' college choice. Students did not consider institutions' recruitment activities useful in their college searching process. They also reported little knowledge of their current school when they were deciding to enroll. Data analysis also revealed that students were practically oriented in their college selection. Academic resources, employability after graduation, and tuition were the most important attributes in students' college selection. Parents and students' social network such as friends and high school teachers were significant personal sources in enrollment decisions while institutions' representatives (i.e., recruiters) were considered the least influential. ^ Using cluster analysis, institutions were divided into three groups based on intensity of marketing efforts. Multivariate analysis of variance did not reveal significant differences between the college choice behaviors and attitudes of students who entered these three types of institutions. ^ Content analysis of the administrators' interviews indicated that the majority of them practiced passive marketing. This was primarily as a result of resistance to active marketing, lack of leadership commitment, insufficient financial and human resources, little faculty involvement, and inexperience in marketing. In comparison to public institutions, private institutions showed a more favorable attitude towards marketing concepts. They were well advanced in their recruitment activities while public schools were relatively hesitant to use marketing. Curriculum issues were not well represented in marketing activities and did not seem to be impacted by marketing needs. Based on the analysis of qualitative and quantitative data, it can be concluded that in these colleges, curriculum was more driven by commercial and industrial interest than by students' demands. ^ Theoretical, policy, and methodological implementation of the results were discussed. ^

Perceptions regarding intercollegiate alliance among administrators of Taiwanese technological higher education institutions

This study explored Taiwanese technological higher education administrators' perceptions about the motivation and capability of their institutions to form intercollegiate alliance, their preferred areas of collaboration, and their preferred partner attributes. Possible differences in perceptions of administrators from public and private institutions were also explored. ^ The study targeted six chief administrators in each of 88 technological and vocational higher education institutions in Taiwan. A mix of quantitative and qualitative research designs was used to collect and analyze data. Quantitative data were collected from 328 administrators through a questionnaire and analyzed using univariate and multivariate statistical techniques. In addition, to obtain a deeper understanding of the process of alliance formation, qualitative data were collected through interviews with 13 administrators and content analyzed using emergent themes analysis. ^ Findings revealed that Taiwanese technological education administrators were not strongly confident in the competitive positions of their institutions. They perceived themselves as non-competitive in faculty research performance, in getting financial support, and having easy-access locations. Administrators believed that forming an alliance would help them obtain more external resources, achieve academic enhancement, provide better services, have a stronger voice, and obtain promotion to a higher institutional level. Cost cutting was not believed to be an attainable goal. ^ Strong interest was expressed for an alliance in the sharing of technology, information networks, and library resources; cross-registration; admissions and recruitment practices; school-industry endeavors; and international academic exchanges. Sharing of administrators and staff, joint bidding and purchasing, and cooperative fundraising were considered of less interest. ^ Administrators favored partners who have excellent academic programs, who have complementary skills, who are willing to share resources, and who are enthusiastic leaders. They also wanted partners to match their institutions in performance and prestige and to be geographically close to them. ^ Multivariate analysis of variance did not reveal significant differences between the perceptions of the administrators from public and private institutions. It was concluded that despite governmental encouragement and the institutions' eagerness for forming an alliance, the administrators had little confidence that a sustainable alliance could be arranged. ^

Paleoenvironmental reconstruction of Florida Bay, South Florida, using benthic foraminifera

Efforts that are underway to rehabilitate the Florida Bay ecosystem to a more natural state are best guided by a comprehensive understanding of the natural versus human-induced variability that has existed within the ecosystem. Benthic foraminifera, which are well-known paleoenvironmental indicators, were identified in 203 sediment samples from six sediment cores taken from Florida Bay, and analyzed to understand the environmental variability through anthropogenically unaltered and altered periods. In this research, taxa serving as indicators of (1) seagrass abundance (which is correlated with water quality), (2) salinity, and (3) general habitat change, were studied in detail over the past 120 years, and more generally over the past ~4000 years. Historical seagrass abundance was reconstructed with the proportions of species that prefer living attached to seagrass blades over other substrates. Historical salinity trends were determined by analyzing brackish versus marine faunas, which were defined based on species’ salinity preferences. Statistical methods including cluster analysis, discriminant analysis, analysis of variance and Fisher’s α were used to analyze trends in the data. The changes in seagrass abundance and salinity over the last ~120 years are attributed to anthropogenic activities such as construction of the Flagler Railroad from the mainland to the Florida Keys, the Tamiami Trail that stretches from the east to west coast, and canals and levees in south Florida, as well as natural events such as droughts and increased rainfall from hurricanes. Longer term changes (over ~4000 years) in seagrass abundance and salinity are mostly related to sea level changes. Since seawater entered the Florida Bay area around ~4000 years ago, only one probable sea level drop occurring around ~3000 years was identified.

Sales tax enforcement: An empirical analysis of compliance enforcement methodologies and pathologies

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. ^ The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.^

Shifting N and P limitation along a north-south gradient of mangrove estuaries in South Florida

A multivariate statistical analysis was applied to a 10 year, multiparameter data set in an effort to describe the spatial dependence and inherent variation of water quality patterns in the mangrove estuaries of Ten Thousand Islands – Whitewater Bay area. Principal component analysis (PCA) of 16 water quality parameters collected monthly resulted in five groupings, which explained 72.5% of the variance of the original variables. The “Organic” component (PCI) was composed of alkaline phosphatase activity, total organic nitrogen, and total organic carbon; the “Dissolved Inorganic N” component (PCII) contained NO 3 − , NO 2 − , and NH 4 + ; the “Phytoplankton” component (PCIII) was made up of total phosphorus, chlorophyll a, and turbidity; dissolved oxygen and temperature were inversely related (PCIV); and salinity and soluble reactive phosphorus made up PCV. A cluster analysis of the mean and SD of PC scores resulted in the spatial aggregation of the 47 fixed stations into six classes having similar water quality, which we defined as: Mangrove Rivers, Whitewater Bay, Gulf Islands, Coot Bay, Blackwater River, and Inland Waterway. Marked differences in physical, chemical, and biological characteristics among classes were illustrated by this technique. Comparison of medians and variability of parameters among classes allowed large scale generalizations as to underlying differences in water quality in these regions. A strong south to north gradient in estuaries from high N - low P to low N - high P was ascribed to marked differences in landuse, freshwater input, geomorphology, and sedimentary geology along this tract. The ecological significance of this gradient discussed along with potential effects of future restoration plans.

An assessment of natural and human disturbance effects on Mexican ecosystems: current trends and research gaps

Mexico harbors more than 10% of the planet’s endemic species. However, the integrity and biodiversity of many ecosystems is experiencing rapid transformation under the influence of a wide array of human and natural disturbances. In order to disentangle the effects of human and natural disturbance regimes at different spatial and temporal scales, we selected six terrestrial (temperate montane forests, montane cloud forests, tropical rain forests, tropical semi-deciduous forests, tropical dry forests, and deserts) and four aquatic (coral reefs, mangrove forests, kelp forests and saline lakes) ecosystems. We used semiquantitative statistical methods to assess (1) the most important agents of disturbance affecting the ecosystems, (2) the vulnerability of each ecosystem to anthropogenic and natural disturbance, and (3) the differences in ecosystem disturbance regimes and their resilience. Our analysis indicates a significant variation in ecological responses, recovery capacity, and resilience among ecosystems. The constant and widespread presence of human impacts on both terrestrial and aquatic ecosystems is reflected either in reduced area coverage for most systems, or reduced productivity and biodiversity, particularly in the case of fragile ecosystems (e.g., rain forests, coral reefs). In all cases, the interaction between historical human impacts and episodic high intensity natural disturbance (e.g., hurricanes, fires) has triggered a reduction in species diversity and induced significant changes in habitat distribution or species dominance. The lack of monitoring programs assessing before/after effects of major disturbances in Mexico is one of the major limitations to quantifying the commonalities and differences of disturbance effects on ecosystem properties.

``This is your brain on drugs'': The public policy of anti -drug programming. An exploratory analysis of media and other sources of drug information for adolescents

In the 1980s, government agencies sought to utilize research on drug use prevention to design media campaigns. Enlisting the assistance of the national media, several campaigns were designed and initiated to bring anti-drug use messages to adolescents in the form of public service advertising. This research explores the sources of information selected by adolescents in grades 7 through 12 and how the selection of media and other sources of information relate to drug use behavior and attitudes and perceptions related to risk/harm and disapproval of friends' drug-using activities.^ Data collected from 1989 to 1992 in the Miami Coalition School Survey provided a random selection of secondary school studies. The responses of these students were analyzed using multivariate statistical techniques.^ Although many of the students selected media as the source for most of their information on the effects of drugs on the people who use them, the selection of media was found to be positively related to alcohol use and negatively related to marijuana use. The selection of friends, brothers, or sisters was a statistically significant source for adolescents who smoke cigarettes, use alcohol or marijuana.^ The results indicate that the anti-drug use messages received by students may be canceled out by media messages perceived to advocate substance use and that a more persuasive source of information for adolescents may be friends and siblings. As federal reports suggest that the economic costs of drug abuse will reach an estimated $150 billion by 1997 if current trends continue, prevention policy that addresses the glamorization of substance use remains a national priority. Additionally, programs that advocate prevention within the peer cluster must be supported, as peers are an influential source for both inspiring and possibly preventing drug use behavior. ^

*Adoption status: A risk factor or protective factor for children of divorced families

This study examined two competitive hypotheses: the double jeopardy hypothesis and the buffering effect hypothesis on whether parental divorce affects adopted children and non-adopted children similarly or differently. The double jeopardy hypothesis suggests that when adopted children experience their parents' divorce, they perform worse because they carry two risk factors, adoption status and parental divorce, while their non-adopted counterparts carry only the risk factor of their parents' divorce. The buffering effect hypothesis suggests that, being adopted children, their previous experiences of parental loss help them better deal with the later loss of their parents' divorce so their adoption status is a protective factor rather than a risk factor. ^ Secondary analyses of a nation-wide data set were executed using different statistical methods such as ANOVA and Chi-square on different outcome variables. The results indicated that there was no evidence supporting the double-jeopardy hypothesis. That is, adopted children from divorced families did not perform significantly worse than the non-adopted children from divorced families on any outcome variable. The results also indicated that there was only weak evidence supporting the buffering effect hypothesis. The general conclusion based on the results from most of the outcome variables suggest that adopted children from divorced families do not perform differently than the biological children from divorced families. ^