European Researcher. Series A

270-278

Authors: Kanat Azmukhanov

This article shows the social sphere, consisting of a set of industries that create a different product in the material form of advantage, and intangible, which ultimately provide for the needs of the individual: education, health, culture and sports, passenger transport and communication. Under the social sphere of the village should be understood part of the economic complex associated with the agricultural activity, which not only produces services that meet the needs of the population, as well as forms the management of the development of the mechanism of lifestyle and, finally, works to build a view of the future of vital subjects and forms of society. Such forms as the competitiveness of the rural population, its integration into the social space of the country and others. A modern rural economy in difficult conditions can achieve competitive advantages and high efficiency through greater adaptability and flexibility by attracting and retaining talented workers, whose knowledge, competencies and creativity are constantly expanding, increasing the intellectual level of the management system.

284-290

Authors: M.A. Elma Dedovic-Atilla, Senad Becirovic

The paper explores the representation of the human in William Blake´s poetry. In order to grasp depiction of humankind in all its depth, a number of constructs in close relation to the human image are being investigated including the role and nature of God, nature, animal world, as well as the place and illustration of the world of children and adults. All of the concepts are examined in regards to the poet´s dichotomist depiction of the concepts in his both earlier and later literary works, culminating in the ultimate reconciliation and reunion of the seemingly opposing perceptions within the later literary writings.

298-306

Authors: Fatima Kovačević, Amna Brdarević-Čeljo, Senad Bećirović

The importance of learning English as a second or foreign language has been globally recognized, as its presence is plainly evident in diverse areas, in the area of business and science in particular (Schütz, 2005). Thus, as a global lingua franca, the English language is taught as the first foreign language in non-English-speaking countries around the world, and likewise it is fairly widespread as a compulsory course in elementary and secondary schools in Bosnia and Herzegovina. According to the curriculum of the Ministry of Education, Science and Youth (Ministry of Education, 2016), the expected level of English language proficiency that students need to achieve at the end of their secondary education is B2+ (CEFR, 2001). With this in mind, this paper primarily aims to determine whether Bosnian secondary-school students reach the expected B2+ level of English language proficiency as well as whether there is any significant difference between female and male students in that respect. In order to gain a better insight into the grading practices, a correlation between the students’ proficiency level and the English language grade they obtain at the end of the academic year was also explored.

314-328

Authors: Suparna Wijaya, Dina Alifatul Ma’rifah

The Directorate General of Taxes (DGT) seeks to improve the satisfaction of taxpayers and all tax stakeholders in order to realize a high level of public trust in taxation services. In order to increase the level of compliance with the submission of the Annual Tax Return (ATR) of Personal Income Tax and the modern taxation system, DGT improves its services through e-filing. This study is aimed at analyzing the acceptance level of personal taxpayers for e-filing and finding out what factors affect the acceptance. The study was conducted by applying quantitative method. The hypothesis testing used Structural Equation Modeling (SEM) method and the processing used Lisrel 8.7 program. The research findings showed that the variables of compatibility and perceived ease of use have significant effect on perceived usefulness. Meanwhile, the variables of complexity, trust, and social influence do not have significant effect on perceived usefulness of taxpayers. On the other hand, the variable of social influences does not have significant effect on perceived usefulness of taxpayers. The variables of complexity and compatibility have significant effect on perceived ease of use. Meanwhile, the variable of perceived usefulness has significant effect on attitude towards using. However, it turns out that the variable of perceived ease of use does not have significant effect on attitude towards using. Conversely, the variables of attitude towards using, social influence, and facilitating condition have significant effect on behavior intention. Meanwhile, the variable of social influence which includes the role of the media, government, and tax officers in providing recommendations for the use of e-filing actually has effect on the taxpayer’s behavior intention. In addition, the variable of facilitating condition which includes hardware and software availability, ease of access to e-filing site, and assistance of tax officers also have significant effect on taxpayer’s behavior intention. Furthermore, the variable of trust does not have effect on taxpayer’s perceived usefulness and behavior intention. Finally, the variable of perceived risk does not have effect on taxpayer’s behavior intention.