The effect of taxation supplementary measure for the performance of the elementary school teachers

• Main Authors: Shu-Hung Tsai, 蔡淑華
• Other Authors: Tzong-Shing Cheng
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/62488288067095639707

碩士 === 康寧大學 === 國際企業管理研究所 === 101 === Abstract The purpose of this study is to understand the job satisfactions and performances of the elementary school teachers after cancelling tax-free policy and implementing taxation supplement measure. According to Dr. F. Herzberg’s Two-factor theory (Motivators-Hygiene Factors Theory), the work discusses how the two factors affect the teaching performance and service using different demographic variables and environment variables. The study sampled public elementary school teachers, dividing into northern, central and southern areas in Taiwan, using a questionnaire survey (Likert five-point scale). 353 questionnaires were responded, out of a total of the 380 that were issued, making for an overall response rate of 92.8%; 335 valid questionnaires making for an effective response rate of 88%. The statistic methods used descriptive statistics, reliability analysis, factor analysis, t-test, one-way ANOVAs test, correlation analysis, Stepwise regression analysis, and path analysis. The results show as following: 1. After implementing taxation supplementary measure, the motivator factor overall average of 4.06 points for the elementary school teachers classifies the upper level of satisfaction; hygiene factor overall average of 3.60 points also classifies the upper level of satisfaction. 2. In motivator factor aspect, it shows significantly different circumstances in different background variables, such as years of teaching experience, hold office, school size, school district and location. 3. In hygiene factor aspect, it shows significantly different circumstances in different background variables, such as gender, educational background, years of teaching experience, hold office, school size, districts and school district and location. 4. In both motivator and hygiene factor aspects, it doesn’t show any significantly different circumstances in different age or marital status. 5. The overall related impact coefficient on the teaching is .244 in motivator factor aspect. The related impact coefficient on continue education is .334 in sub-factor aspect with the most influential; the related coefficient on service work is .184 in sub-factor aspect with less influential. 6. The overall related impact coefficient on the teaching is .487 in hygiene factor aspect. The related impact coefficient on taxation supplementary measure is .552 in sub-factor aspect with the most influential; the related coefficient on service work is .422 in sub-factor aspect with the most influential.