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The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
Get PDFThis study studies the relationship between tax incentives, financial performance and Corporate Social Responsibility (CSR). In order to encourage the development of corporate CSR, the Chinese government has carried out a series of tax reforms. The purpose of tax reform is to stimulate the development of CSR by reducing the tax burden on enterprises. Taking China's A-share listed companies from 2008 to 2018 as samples, this study uses the intermediary detection model and takes financial performance as the intermediary variable to test the direct and indirect effects of direct tax incentives and indirect tax incentives on the CSR of the sample companies. The results show that the direct tax incentive has a significant direct incentive effect on the CSR of the whole sample of firms, and the mediating effect of financial performance is significant. It is found that the mediating effect of financial performance is particularly significant in state-owned enterprises and non-manufacturing enterprises. However, indirect tax incentives only have significant CSR incentives for nonmanufacturing enterprises, and the mediating effect of financial performance is significant. Further, incentive effect on state-owned enterprises, non-state-owned enterprises and manufacturing enterprises are not significant. In order to improve the incentive effect of tax policies on CSR, this study puts forward suggestions from two aspects: perfecting government policies and improving enterprises' self-construction
Tacit knowledge for business intelligence framework using cognitive-based approach
Get PDFTacit knowledge becoming a key issue in business intelligence approach to knowledge systems. Capturing the tacit knowledge is not a straightforward task, since it consists of unstructured data and related to a variety of information that is not always accessible through traditional means. This work presents a systematic approach for capturing tacit knowledge to be used in a business intelligence framework. The approach is based on the theory of systematic functional linguistics, developed into interview protocols to be asked to tacit knowledge owners. The data transformed into cognitive maps to supply the data warehouse. The framework was tested on 23 librarians from several university libraries in West Java and Yogyakarta, Indonesia. The algorithm starts with a content targeted interview to identify the list of problems faced by librarians. The problems were then converted into a questionnaire to identify qualities of the problems such as frequency, urgency, severity, and importance. From the questionnaire results, the best tacit knowledge performers were identified. They are respondents who can solve the problems, while the majority of the respondents are unable to solve them. The best performers were then subjected to grammar targeted interview to collect the solutions they made to the problems. The transcription of the interview results is then converted into cognitive maps that visualize the solutions. These cognitive maps are then stored in a data warehouse and ready to collect anytime for analytics purposes. The framework is validated through Power BI and reviewed by seven experts. Its applicability to other domains is justified as long as the domain, e.g., manufacturing, have experienced problems related to technical, managerial, and empirical problems faced by employees at work. This research contributes to the methods of capturing tacit knowledge using a cognitive-based approach, which important to ensure the continuity of business in various domains
Green supply chain management and sustainable performance among certified manufacturing firms in Malaysia: the mediating effect of social capital
No full textRecently, an increase in demand for green initiatives and matters of sustainability has required a paradigm shift for manufacturing firms to conduct their operations. Since manufacturing firms have often been charged for the environmental liabilities of their suppliers, Green Supply Chain Management (GSCM) was introduced to integrate
environmental management practices within manufacturing firms with the suppliers and customers. The GSCM is also believed to be closely related to social capital through integration process and social relationships between partners in the supply chain. However, the number of GSCM studies considering the social capital approach,
particularly empirical studies, remains limited. Therefore, this study was conducted to examine the mediating effect of social capital on the GSCM and sustainable performance linkage. A survey was conducted on ISO14001 Environmental Management System certified manufacturing firms in Malaysia. A total of 106 questionnaires were completed by the respondents and considered to be appropriate for the data analysis. The data was analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM). It was found that the GSCM’s internal environmental management and structural social capital are significantly correlated with sustainable
performance while structural and relational social capital significantly mediate the relationship between the GSCM and sustainable performance. This study contributes to the body of knowledge through the introduction of social capital as it is still relatively
new and offers a wide opportunity for an extension of GSCM research. The findings of this study would also be valuable in providing new insights to management into their environmental goals and sustaining successful performance within the pressures of
stakeholders and environmental regulations. The value of model fit also suggested that other variables or external factors can be included for future research to improve the prediction of sustainable performance, such as company ownership, type of industry, or
technology advancement as moderating variables
The relationship between new product development and organisational performance in Malaysian Electrical & Electronic Industry
No full textNew Product Development (NPD) have received serious attention among manufacturing industries. Electrical and Electronic (E&E) industry contributed higher export value amongst industries and became a dominant sector with the largest contribution to Malaysia’s economic growth. Moreover, Industrial Revolution 4.0 (IR4.0) leads to the application of technology in operations toward manufacturing digitalisation. This is where it spreads the information globally and eliminates the need for a human to do repetitive tasks, as these are then being replaced by automation. Although the linkage between NPD, supplier integration and organisational performance exists in previous literature, the existence of IR4.0 in supplier integration has not been further explored. There were 323 companies selected as a sample from the population of E&E companies in Malaysia. Analyses were done using PLS-SEM. It was found that modular, distinction and flexibility have a direct positive impact on organisational performance. However, the relationship between innovation and organisational performance was not significant. The predictor of modular and flexibility was positively related to IR4.0 in supplier integration.
Besides, IR4.0 in supplier integration can predict organisational performance and play an intermediary role in modularity and flexibility. However, the mediation effects of IR4.0 in supplier integration were not significant for distinction and innovation. This study has a significant impact on theoretical contribution as a reference to the industry, academics and students by linking all the independent variables related to NPD, which have never been
combined before as additional empirical evidence to the body of knowledge in Malaysia. Secondly, this study benefitted practically for policy makers, manufacturers, managers, engineers, shareholders and directors to focus on modular, distinction, flexibility and IR4.0 in supplier integration to improve organisational performance. Thirdly, the findings established the empirical
validity and reliability of the instrument in the E&E industry context
Ways of seeking tax knowledge and its impact on tax personnel competency
Get PDFIt is the expectation of stakeholders that tax authorities should be highly competent in order to provide effective compliance strategies, better delivery of services and assuring an increase in tax collection. However, the statistic of the Inland Revenue Board of Malaysia (IRBM) Tax Operation Department (2021) shows that the number of unresolved cases based on the year cases were assigned reported increasing trend over time which disturbed the tax collection and trigger the lack of competency among tax personnel in completing their tasks. The purpose of this study is to identify the ways of seeking tax knowledge among tax personnel and to examine the relationship between ways of seeking tax knowledge and IRBM tax personnel’s competency. Ninety-two usable survey questionnaires were collected from Large Taxpayer Branch of IRBM which were distributed to respondents through WhatsApp application and email and subsequently analysed using the Statistics Package of Social Science Version 27. This study reveals five ways of seeking tax knowledge among tax personnel which are tax recent updates, on the job training, additional references, tax website and academic qualification. Further, on job training has been found to have positive significant relationship with tax personnel competency. While, tax website has been found to have negative significant relationship with tax personnel competency; others were insignificant. The findings of this study provide new dimensions of tax knowledge seeking to improve tax personnel’s competency. This study recommends that tax personnel should attend on job training frequently in order to continuously improve their tax competency specifically in carrying out audit works
The influence of information technology capability on the relationship between corporate communication and internal supply chain management
No full textIn today's dynamic business environment, the study of supply chain management has gained interest among companies and the emphasis has also been given to the supply chain activities within the company. This internal supply chain significantly impacts a company's success, mainly ensuring the operations run smoothly and creating a harmonized working environment and efficient workflow. Therefore, this study examines the relationships between corporate communication, internal supply chain capability, and internal supply chain performance. This study also investigates the mediating effect of information technology capability on the relationship between corporate communication and internal supply chain management performance. The study focuses on the SME manufacturing companies located in the northern region of Malaysia, namely Penang, Kedah, and Perlis. The quantitative approach was deemed to be suitable to address the study objectives. Therefore, a set of questionnaires consisting of 34 items was developed and distributed to the target respondents. This study employed stratified random sampling. Hence, 157 companies listed under the Federation of Malaysian Manufacturers (FMM) 2018 directory have been selected as the sample and a total of 76 questionnaire responses were received, which subsequently been empirically tested using SPSS and SmartPLS. The results showed that corporate communication and information technology capabilities positively influence a company's internal supply chain performance. Overall, there are significant relationships and support for all four hypotheses stated. In addition, the study's results indicated the importance of information technology capability as a mediator for the research framework. In addition, the recommendations given are based on the needs of the current context, as there are still limited studies using mixed-method research design in the SME manufacturing industry
Users’ perception on factors affecting enterprise resource planning post implementation success in top glove Malaysia
Get PDFAn investment in the Enterprise Resource Planning (ERP) system is not an easy task. It is time consuming, requires extensive managing efforts and does not guarantee a profitable return to the firm. Although there is an abundance of studies on the ERP system usage in companies of various industries, studies on the success of the post- ERP implementation remain scarce especially in the context of the glove industry. In view of this, the main objective of this study was to determine the factors that contribute towards the ERP post-implementation success. This study revisited the Delone and McLean (D&M) Information System Success model with the inclusion of three additional factors, which were training, self-efficacy, and social capital, to explain the relationship between the factors that affect the ERP post-implementation success in the Malaysian glove industry. Consequently, Top Glove Malaysia was selected as a case example in this study. A questionnaire survey was sent to all 858 ERP users in Top Glove with 408 returned responses. The study employed the Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the study’s framework. The results revealed that system quality, service quality and users’ social capital have positive effects on the extended usage of the system. Moreover, the results also revealed that extended usage of the system has a positive effect on the ERP postimplementation success. Implicitly, this suggests that system quality, service quality and users’ social capital are important factors that contribute towards ERP postimplementation success. This study extended the D&M Information System Success model and proposed a useful framework to assess the ERP post-implementation success in the Malaysian glove industry. The study also provides insights to practitioners from the same industry to replicate similar successful strategies when they invest in the ERP system
Ethical leadership and employee job satisfaction: A case of manufacturing company in Kulim Kedah
Get PDForganizational effectiveness and efficiency. Organizational restructuring and downsizing plans have affected the job satisfaction of employees in a manufacturing company in Kulim, Kedah, at which the employees felt unsecured and unhappy. The researcher advocates that ethical leadership behaviours would increase employees’ job satisfaction. When employees see their ethical leaders as role models, higher levels of job satisfaction would be achieved. Therefore, drawing upon the Social Exchange Theory, this study examined the relationships between ethical leadership behaviours consisting of 7 behaviours (peopleorientation, fairness, power-sharing, concern for sustainability, ethical guidance, role clarification and integrity) and employees’ job satisfaction. The manufacturing company in Kulim, Kedah, was employed as the case of this study. A mixedmethod approach consisting of a survey and semi-structured interviews was used. Data collection started with a questionnaire survey with 278 employees to capture their views on their leader’s ethical leadership behaviours. Subsequently, semistructured interviews with 10 former workers were conducted to give context to the quantitative findings. The results of the multiple regression analysis revealed that all seven constructs of the ethical leadership behaviours positively influenced employees’ job satisfaction. These results were supported by the interview findings and revealed a greater understanding of the relationships. This study contributes to practice as it highlights the importance of ethical leadership in a manufacturing company-setting and its significance towards job satisfaction. The findings of this study offer a guideline to policy-makers such as Human Resource Department administrators, in developing ways to increase employee’s job satisfaction. This study is novel as it provides insights into ethical leadership behaviours and employee job satisfaction, specifically in the case of a manufacturing company in Malaysia. This study also offers valuable insights for organizational leaders to enhance ethical leadership as well as suggestions for future research
Perceived stress among university students in UUM during COVID-19-induced online learning
Get PDFCovid-19 is discovered infectious Coronavirus that became pandemic. Since disease outbreaks can have mental health consequences, this study examine how university students' views of UUM undergraduate students' stress were affected by Covid-19- induced e-learning. The objectives of study to examine the perceived stress of undergraduates in UUM due to the implementation of online class. A survey was distributed through online questionnaire focuses on UUM Sintok university students in Kedah. A total of 163 data was collected and used for analyses purpose. The findings of this study shows that students experienced high-moderate stress. The limitation and recommendations for future studies were further discussed
Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies
Get PDFInternal audit function is a critical component of corporate governance mechanisms, and researchers have argued that its effectiveness is of utmost importance in ensuring better corporate performance. In light of social contract theory, social learning theory and agency theory, this study attempts to contribute to a better understanding of the role of internal judgment, the search for knowledge, interpersonal understanding, self-esteem and autonomy), ethical leadership and audit committee characteristics (namely audit committee size, audit committee independence, audit committee expertise, and audit committee meeting frequency) as the drivers for internal audit effectiveness among companies listed in Pakistan Stock Exchange. Following a cross-sectional study design. Two sets of questionnaires, one for the chief internal auditors and the other one for the general managers, were distributed to 400 listed companies selected using simple random sampling, of which, 162 completed sets in all respects, with a response rate of 41%, were received back. The data were analyzed using PLS-SEM. The results show a positive influence of questioning mind, suspension of judgment, the search for knowledge, autonomy, ethical leadership, audit committee size and audit committee meeting frequency on the internal audit effectiveness of the listed companies. The study finds no significant relationship between interpersonal understanding, self-esteem, audit committee independence and audit committee expertise on the internal audit effectiveness. As there has been limited research in the field of internal audit effectiveness in Pakistan, the findings would encourage Pakistani organizations to concentrate on the issue of internal audit effectiveness and provide a basis for further research in the Pakistani context