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The mediating effect of leadership competences on the relationship between talent management practices and employees performance in Sharjah Housing Department, UAE
Get PDFThis study examined the impact of talent management practices (realistic job previews, performance-based compensation, work-life balance, perceived organizational support, mentoring, training and development) on employee performance. Additionally, this study also investigated how leadership competencies mediate the relationships between realistic job previews, performance-based compensation, work-life balance, perceived organizational support, mentoring, training and development, and employees’ performance in the department of housing in UAE. A total of 378 questionnaires were distributed to employees across all departments of government housing in UAE, encompassing management, supervisors, and managers. Out of these, 299 were completed and returned. However, only 280 of the returned questionnaires were utilized for analysis using Structural Equation Modeling (SEM) - Partial Least Squares (PLS). The findings of the study showed a significant effect of talent management practices (realistic job previews, performance-based compensation, work-life balance, perceived organizational support, mentoring, training and development) on employees’ performance. The results also revealed the mediating effect of leadership competencies on the relationships between realistic job previews, performance-based compensation, work-life balance, perceived organizational support, mentoring, training and development and employees’ performance. The current study also discussed the implications of the findings, recommendations for future research and addressed its limitations
Investigating leadership support, training and workplace culture in preventing gender-based violene : A study in IFE Central, Nigeria
Get PDFThis research investigates the role of leadership support, employee training, and workplace culture in reducing gender-based violence within IFE Central's local government in Nigeria. the study draws upon the existing literature on leadership, workplace culture, and gender-based violence prevention strategies. The focus is primarily on the relationship between effective leadership practices, an inclusive workplace culture, employee training and the prevalence of gender-based violence within IFE Central Local Government. A survey using a self-designed questionnaire was conducted at IFE Central, Nigeria. The survey involved 300 employees selected through multi-stage sampling. Descriptive statistics (percentages, means, and standard deviations) were used to analyze the data collected with SPSS software. The findings indicate that leadership support and a positive workplace culture have vital roles in the prevention of gender-based violence among employees. Such a supportive environment directly correlates with reduced instances of gender-based violence and improved employee performance. The study highlights the significance of leadership in fostering a culture of respect, equality, and safety, emphasizing that combating gender-based violence is both a leadership and organizational culture responsibility. This study contributes substantially to the existing knowledge on leadership practices, employee safety, employee training and well-being, whilst providing guidance to organizations in devising effective strategies for mitigating gender-based violence. The study recommends that organizations can implement strategies to strengthen leadership support, develop comprehensive training programs, and provide ongoing training and mentorship for both new and existing staff. These actions can significantly contribute to preventing and mitigating GBV in the workplace
Exploration Of The Glass Ceiling On Women's Career Progression: A Case Of Auditing Profession In Malaysia
No full textIn Malaysian context, the qualitative exploration highlights the auditing profession and the representation of women within it. The study delves into the career progression of women in auditing occupations, shedding light on their significant under-representation, particularly among Malay and Indian women, in upper management levels within audit firms. The primary objective is to understand the multifaceted challenges hindering women's career progression to top management levels and to uncover if there is an ethnic-related glass ceiling experience faced by
non-Chinese women in the auditing occupation. Employing interpretative phenomenological analysis, this study involves nine participants selected through purposive sampling and snowballing. The research comprises semi-structured interviews, conducted through phone calls, face-to-face meetings, and virtual interviews via Webex and Google Meet. The findings reveal three superordinate themes. The work-family theme explains challenges related to marriage and a hectic work style, emphasizing the delicate balance required between professional and familial responsibilities. The individual theme explores self-determination, ambition, and professional qualifications, emphasizing women's power and qualifications in advancing their careers. The minorities in auditing theme contributes novel insights into the experiences of Malay and Indian women, particularly focusing on subthemes
of business clients and language barriers, and how these factors intersect with career advancement and opportunities. In conclusion, this study provides valuable and comprehensive insights into the complex relationship between work, family, individual choices, and the unique experiences of minorities in the auditing profession. Identification of potential glass ceiling elements within these themes
highlights the urgent need for inclusive policies and practices, which can support women in reaching top management levels
Supply chain management practices, logistics integration and moderating effect of demand uncertainty on SME's perfomance in Kenya
Get PDFThe business environment is a challenging one. The challenges of supply chains, logistics, and the uncertain business environment are more pronounced in small and medium-scale enterprises in Africa and Kenya. The central aim of the study is to determine the nature of supply chain management practices, logistics integration, and how demand uncertainties affect the success of small and medium-scale enterprises. Specifically, the objectives include determining the supply chain management practices and how they affect the success of small and medium-scale enterprises, examining their logistic integration practices and how they affect the performance of small and medium-scale enterprises, and determining if demand uncertainty moderates the relationship between supply chain management practices, Logistic Integration and the performance of small and mediumscale enterprises. The study adopted three null hypotheses for the study. The data generated was tested using regression analysis, and the results reveal that they adopted some supply chain management practices, including collaboration, benchmarking, inventory management practice, communication, and technology. And they also affect the performance of firms. Logistics integration practices include warehousing, forecasting, demand management, etc. They also positively affect the success of businesses. Additionally, Demand uncertainty significantly moderates the relationship between supply chain management practices, logistics integration, and the performance of small and medium-scale enterprises. It was recommended that managers of firms ensure efficiency in the supply chain management practices. There is a need to ensure effective logistic integration, and managers should manage uncertainties in the business environmen
A Hybridized Model Of Spatial Presense And Guided-Imagery Therapy Technique For Image-Based Virtual Reality In Self-Therapy
Get PDFUser experience (UX) is an important element in the success of interactive products such as virtual reality (VR) applications. One aspect of UX in VR is the sense of presence, which refers to the feeling of "being there" in the virtual environment. This study focuses on creating a sense of spatial presence in VR tools for self-therapy, specifically for stress conditions. Stress is a prevalent mental health issue in society, and Guided Imagery Therapy (GIT) is one of the common methods for managing it. VR technology can support this method by creating a virtual environment, as an
alternative to the traditional methods. Existing studies have applied the Spatial Presence Model (SPM) to develop VR tools, while GIT has been used as a treatment tool for psychological problems. However, no studies have combined SPM and GIT in self-therapy to reduce stress. Therefore, this study proposes a hybrid model for
Image-based VR (IBVR) that combines SPM and GIT for self-therapy (SPGIT4IBVRST). The Design Science Research Methodology (DSRM) was adopted. The model development has gone through two main processes, namely model design and model validation. Content analysis and comparative analysis were used to
identify the components of the model, which were then verified through expert review. Then the model was tested through user evaluation of the IBVR self-therapy prototype based on three main aspects, which are spatial presence, user experience and effectiveness. The results indicate that users had a positive experience with the IBVR self-therapy tool and that the components of the SP-GIT4IBVRST hybrid model met the needs of this study. The proposed hybrid model can serve as a reference for developers and designers in creating IBVR tools for self-therapy, which can support the promotion of healthy mental well-being for society and humanity in general
The benefits and challenges of suitainable practices : A case study at oil and gas companies in Libya
Get PDFThis study delves into the complexities of sustainability within the Libyan oil and gas industry. Through in-depth interviews with key personnel from seven prominent companies, the research investigates the practical implementation of sustainable practices. The focus is on understanding the multifaceted impacts – environmental, social, and economic – that these initiatives engender. Findings underscore the industry's commitment to sustainability while simultaneously revealing the formidable challenges hindering progress. Technological limitations, stringent regulatory frameworks, and the need for skilled personnel emerge as critical obstacles. However, the research also demonstrates the potential for significant rewards, including improved financial performance, technological advancements, and enhanced corporate image. By providing a nuanced understanding of the Libyan oil and gas sector's sustainability journey, this study offers valuable insights for industry stakeholders, policymakers, and researchers. It emphasizes the importance of strategic planning, continuous learning, and collaborative efforts to overcome challenges and unlock the full potential of sustainable operations
Green supply chain management practices and performance in Omani oil and gas companies: Employees’ perceptions
Get PDFGreen Supply Chain Management (GSCM) plays a significant role in determining the success of oil and gas companies. Despite the relevance and applicability of GSCM practices to oil and gas companies, the previous research reveals that there is limited research attempted to investigate the effect of GSCM practices on the environmental impact and operating cost performance of oil and gas companies in Oman. The lack of GSCM practices has resulted in the oil and gas industry being a significant source of pollution. However, Oman is seen to be reluctant in implementing these practices due to the associated costs. The aim of the study is to investigate the relationship between GSCM practices and environmental and operating cost performance in Oman oil and gas companies. Five dimensions of GSCM are used in this study, which are Internal Environmental Management (IEM), Green Purchasing (GP), Cooperation with Customers (CC), Eco-Design, and Investment Recovery. Whilst, two dependent variables, which are environmental and operational cost performance are investigated to be related to these five GSCM dimensions. The primary data was collected from 320 respondents from 16 companies using a simple random sampling technique. This study employed specific testing procedures, including T-test, correlation, ANOVA, and multiple linear regression analysis to test the hypotheses. The data analysis was performed using the Statistical Package for Social Sciences (SPSS) program, version 22. The results of the analysis indicate that GSCM practices adopted by the oil and gas firms are significantly associated with their performance. The findings suggest that the overall competency of GSCM practices have a positive and significant impact on both environmental and operational cost performance. This study reveals the importance of GSCM practices despite the incurring cost during implementation period. Thus, future research can use different techniques in ensuring GSCM been practice among oil and gas companies
Tax evasion exposure due to cryptocurrency transactions among income tax officers
Get PDFThis study aims to investigate tax evasion exposure due to cryptocurrency transactions among income tax officers. Grounded in Deterrence Theory, the research focuses on three primary objectives, to examine how the regulatory framework surrounding cryptocurrency taxation influences the awareness and knowledge of tax evasion detection and reporting behaviour among income tax officers, to identify the correlation between the level of collaboration and information sharing among income tax officers, regulatory bodies, and international tax authorities, and the awareness and knowledge of detecting and reporting tax evasion involving cryptocurrency transactions and to determine the impact of risk assessment and monitoring mechanisms, supported by technological tools and resources, on the awareness and knowledge of detecting and reporting tax evasion involving cryptocurrency transactions. Data was collected from 102 respondents through a survey and analysed using multiple regression analysis. The findings indicate that the independent variables influencing detection and reporting behaviour are the regulatory framework, collaboration, and risk assessment mechanisms. The study also found that the independent variables explain 50.2% of the variation in detection and reporting behaviour. This research investigates the impact of the Regulatory Framework (RFK), Collaboration and Information Sharing (CIS), and Risk Assessment and Monitoring (RAMM) on Deterrent Risk Behaviour (DRB) in Malaysian cryptocurrency tax evasion. RFK and CIS significantly influence DRB, with RFK being more impactful, while RAMM's effect is positive but not significant. These findings support Gibbs's Deterrence Theory, emphasizing the importance of strong regulations and collaborative information sharing in reducing tax evasion. The study offers insights for the Inland Revenue Board of Malaysia, contributing to tax policy development, government tax reform, increased compliance, and the strengthening of the tax collection syste
Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
Get PDFMalaysia is experiencing rapid development in economy, society, and land use. However, the rise in carbon emissions has become a significant global concern, including within Malaysia itself. The implementation of a carbon tax is seen as a solution to decrease greenhouse gas emissions. Developed countries in Europe, such as Finland, Poland, Sweden, Norway, and Denmark, have adopted this policy for many years. On the other hand, only a few developing countries, including Chile, Mexico, Ukraine, and Argentina, have implemented a carbon tax. In Malaysia, introducing a carbon tax is a targeted goal for future environmental sustainability as part of the 12th Malaysia Plan. The acceptance of the carbon tax among university students is crucial since they will be future taxpayers. However, there is limited research on students' acceptance of the carbon tax, especially in developing countries. Therefore, this study aims to investigate the factors influencing the intention to accept the carbon tax among accounting students at UUM using the theory of planned behavior. The study examines variables such as attitude, subjective norm, and environmental knowledge. The data was collected through an online survey of 136 respondents, and multiple regression analysis was used to analyze the relationships. The Statistical Package for Social Science (SPSS) was employed to analyze the data. The results indicate that attitude and environmental knowledge had positive significance towards the intention to accept the carbon tax among accounting students. However, subjective norms do not significantly affect accounting students' intention to accept the carbon tax. This study contributes to the existing literature on the intention to accept the carbon tax among accounting students and provides valuable insights for policymakers in implementing the future carbon tax policy in Malaysia
Determinants of Effective Tax Investigation on Mule Account Among Investigation Officers in Inland Revenue Board Malaysia
Get PDFThis study aims to investigate the determinants of effective tax investigation on mule account. Money mules come in many forms, each with different goals and behaviours that require unique approaches to detect. Traditional transaction-monitoring solutions
tend to identify mules only after the critical moment of payment, wire, or transfer, making it challenging to prevent money laundering. The determinants of the effective tax investigation on mule account is important to identify the factors that will help
identify the mule account operation and tax those who involve in this mule account. Using the questionnaire, 89 usable responses were collected from investigation officers among IRBM. The data were analysed using the SPSS package and Smart PLS. The
study's multiple regression analysis found that financial data, tax knowledge, techniques & tools, collaboration between agencies, and training of investigation officers all have a positive impact on effective tax investigations. As a result, it is important for the IRBM
organization to act on these findings and make the necessary improvements to ensure that investigation officers conduct effective tax investigations on mule accounts