Journal of International Trade, Logistics and Law (JITAL - İstanbul Commerce University)
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A Quantum View of Marketing Strategies
Get PDFBusinesses try to create a competitive advantage by utilizing their knowledge that has been developing for years. When firms do business with their traditional logic, they try to compete to increase their profit margins. However, competitive businesses work on what opportunities they can create in the industry, how they can keep buyers close to them in the long run, and what strategies they can develop to dominate the market. In the literature, suggestions are given to companies on how they can move away from stereotyped strategies that can stimulate one another and provide them with high-profit margins, how to create new market spaces and create leaps in the value which is perceived by the customer. After in-depth reading about these concepts in the literature, it is perceived that value innovation creates new market space and customer value and quantum marketing strategies come into consideration relevantly. This study represents particular importance to cover the shortcomings in the literature in this field.
Effects of Tax Audit on Revenue Generation
Get PDFAbstract Taxation is a compulsory payment or transfer of resources from private to public sector levied on the basis of the determined criterion and without reference to specific benefits received in order to accomplish some of the nation’s economic and social objectives. The study was undertaken to address the tax audit practice in Jimma and Hawassa Branches of Federal Ministry of Revenue. To conduct the study a mixed method or quantitative and qualitative approach has been executed to address issues that could not be obtained by adopting a single method. Further, the study both descriptive and explanatory research design were employed. To achieve the objective of the study, purposive sampling techniques has been employed and the sample size was computed scientifically. Therefore, in order to address the research objective, the researchers used the survey data collected through questionnaires. The data collected via questionnaire has been analyzed with the aid of statistical software. Accordingly, SPSS Version 20.0 and Stata software have been employed. the study revealed that tax audit techniques applied and provision of training to the taxpayers are positive factors affecting the tax revenue generation significantly, on the contrary, an illegal practice of taxpayer is negative factor that affecting the tax revenue generation. It is recommended that ministry of revenue should consider factors affecting revenue generation. Key words: Revenue Generation, illegal practice, Tax Aud
Fair-Trade Certification Impacts on Social Responsibility and Ethics of Smallholder Coffee Producers in Ethiopia
Get PDFIn Ethiopia, more than one third of foreign exchange is attributed to coffee product and the production process engages almost one fourth of the working population of the country. Small-scale coffee farmers producing for fair-trade market outlets are frequently considered to benefit from better prices and stable market outlets. Yet, some empirical studies are verifying this notion adversely. Therefore, this study tried to assess the impact of fair-trade certification on social responsibility and ethics of small-scale coffee farmers using both descriptive and econometrics techniques for the selected 383 respondents in Jimma zone of Ethiopia. The study investigated that the introduction of fair-trade certification among small-scale coffee producers matters the inquiry of social responsibility and development significantly. Logistic regression result indicates that, the coefficient for the variable fair-trade membership status is 3.412. This result implies that for every one-unit increase in fair-trade membership status, we expect 3.412 increase in the log-odds of the dependent variable employment creation. Also, the coefficient for the variable fair-trade membership status is 1.319. This shows that for every one-unit increase in fair trade membership, we expect a 1.319 increase in the log-odds of the dependent variable. Also, education level and family size affect child school enrollment significantly and positively. However, the coverage and development of fair-trade certification in the study area was very low. Therefore, extension of fair-trade certification should be well thought-out as one of sustainable development riding instruments among policy makers
Determinants of Centralized Public Procurement Effectiveness: Evidence from Selected Ethiopian Higher Public Education Institutions
Get PDFThis study focuses on factors affecting centralized procurement system effectiveness in higher Ethiopian public educational Institutions. To achieve this objective the researchers employed the explanatory research design with a primary data sources from 82 employees through questionnaires and interview in purposively selected of public educational Institutions and Public property procurement team leaders of PPPDSA at federal level. The Pearson correlation analysis outcome showed that all explanatory variables were positively influencing the effectiveness of centralized procurement system but at different degree of correlation. The multiple linear regression analysis result of the study also revealed that public policy, control activities and staffs’ educational competency of sampled public education institutions strongly and positively affected centralized procurement system effectiveness at 4.2 percent, 0.01 percent and 0.01 percent respectively. Similarly, monitoring and contract management affected the centralized procurement system effectiveness at 0.00.01 and 5.2 percent respectively. Therefore, to avoid the return of defect goods, malpractices, high compliance and untimely response of procurement orders, the PPPDS and sampled Ethiopian higher public educational Institutions should design very clear procurement planning criteria that fits the national procurement guideline, strong internal control system with good evaluation system. Moreover, it also advisable if the sampled Ethiopian higher public educational institutions train their staffs that partake in procurement processes and apply a computerized procurement system to support their procurement policies and further improve their overall centralized procurement system effectiveness.
Multidimensional Poverty Analysis: In Case of Jimma Zone, South West Ethiopia
Get PDFPoverty is acknowledged as multidimensional problem due to the fact that where there is poverty there are various deprivations experienced by poor people in their daily lives such as inadequate living standards, deprived health, and lack of education, among others. Employing the Alkire and Foster method of multidimensional poverty measures and the binary logistic regression model, this study examined determinants, incidence, severity and spatial dimension of multidimensional poverty in Jimma zone of south west Ethiopia. Results showed that multidimensional poverty among rural households is too severe (83.5%) while living standard dimension contributed most to the incidence and severity of multidimensional poverty among the given households. In the study area 82 % of the people are multidimensionally poor and the poor are underprivileged by 49 % of the weighted pointers. Sex of the household head, educational level, household size, working sector and place of resident significantly influenced multidimensional poverty. The study recommends implementation of relevant interventions counter to marginalization of women headed household in access to resource, and strengthening of incentives aimed at inspiring human capital development
Lending Patterns and Determinants of Microfinance Institutions Profitability in Ethiopian Microfinance institutions
Get PDFThis paper emphasizes the lending patterns and determinants of the microfinance institutions' profitability in Ethiopian by taking the different levels and ownership microfinance institutions with survey data in an ordered logistic regression model. The variables of the study such as the loan term, collaterals, knowledge for credit, costs of the loan, interest rates, loan size, lending methodology, credit information and credit repayment period have statistically significant and creates the relationships with the microfinance institutions profitability by holding the positive and negative signs. In the underlying study, the directions of the signs of the variables show that the lending patterns of the microfinance institutions support the profitability status and also the other consequences that affect the microfinance institutions' profitability status. Under the results of the study, the lending patterns of the microfinance institutions bring advantages to the microfinance institutions' to recognizes financial sustainability and healthy financial operations. Although the microfinance institutions' profitability determinant shares the other financial institutions' determinant of profitability variables. The study recommends for a future line of studies to undertake the on the determinants of the microfinance institutions' profitability, addresses the study with taking into accounts of the lending patterns of the institutions as internal factors and also other financial institutions determining factors to investigate and accomplishes the future dreams of the microfinance institutions
The Effect of Financial Structure Decisions on Firms’ Profitability: Evidence from Selected Textile and Garment Factories in Ethiopia
Get PDFThe aim of this paper is to analyze the effects of internal control system on Tax revenue internal audit performance in Ministry of Revenue Hawassa and Jimma town districts. The study used explanatory research design and analyzed the primary data using a multiple regression analysis on SATA 14 software package. The regression analysis results exhibited control activities, control environment and information and communication components were significantly affecting tax revenue audit performances of Southern and south western regions of ministry of revenue main offices in Ethiopia. Based on the findings of this study, the researchers recommended that it is better if Ethiopian ministry of revenue strengthen its control activities in strategic manner because good control activities easily responds to the dynamic situation with the full potential and prevent frauds & misappropriations of public assets. Moreover, to foster a tax revenue internal audit performance, since tax auditors need relevant, timely and persuasive evidences that really reflects the fairness of the organizations’ position and promotes reporting reliable financial reporting, organizational structures need to be integrated and coordinated by establishing effective information and communication dissemination systems.
Corona Pandemia Times: The Export Credit Insurance as a Trade Finance Tool
Get PDFIt is expected that Great Lockdown caused by Covid-19 will cause the worst recession since the Great Depression, and far worse than the Global Financial Crisis of 2008. This paper aims to analyse the effectiveness of export credit insurance as a tool to mitigate the consequences of default in deferred international trade payments. A panel data analysis will be realized by using the data of 27 Berne Union member countries for 11 years in order to elaborate the effects of the export credit insurance commitments on exportation by taking into account other related economic factors such as export as a percentage of GDP, export volume, real effective exchange rate. The results of the analysis indicate that the export credit insurance schemes, mainly supposed to be provided by the public insurers, may mitigate the detrimental effects of Covid-19 on international trade
Evaluation of Covid19 Pandemic From an Economic Perspective
Get PDFThe aim of this study is to analyze the effects of COVID-19 which is classified as a global pandemic by World Health Organization (WHO) on March 2020. The novel Coronavirüs (COVID-19) pandemic affect all the economies and societies in a negative way due to the high rate of spread all over the world. Because of the increasing number of infected people, governments are trying to implement some restrictive policies to avoid the spread of the virus. Some of these practices may be in the form of regulation of working conditions, urban transportation, lockdowns etc.. The purpose of these restrictive policies is to try to reduce the spread of the virus with social distance applications. During the pandemic process, many economic effects occurred, such as the difficulties in international trade, imbalances in supply and demand, the impact of supply chains and fluctuations in the financial markets. In this study, it is aimed to evaluate the COVID-19 pandemic from an economic perspective
The Impact of Public Education Expenditures on Graduate Unemployment: Cointegration Analysis to Ethiopia
Get PDFUnemployment is amongst most pressing economic challenges the Ethiopian economy has long been experiencing. Though the country succeeded in targeting overall unemployment most recently, graduate unemployment continued trending at higher rates over the years. We examined the impact of government education spending on the rate of graduate unemployment in Ethiopia, using yearly series of data over the periods spanning from 1991to 2019. The results of Augmented Dickey Fuller test revealed difference stationarity for all series of interest; while the suggested order of integration was one. The results of Johnson’s cointegration test indicated the existence of long-run equilibrium relationships among the variables entered the test model. In determining the impacts of inflation rate (CPI), economic growth (RGDP) and public education spending on graduate unemployment, we employed Vector Error Correction Model as it enables us capture the short-run and long-run outputs instantaneously. According to VECM regression results, inflation rate and expenditure on education were found to have significant impact on the long-run growth rate of graduate unemployment. While the inflation rate contributed positively, government expenditure has negative influence on the rate of graduate unemployment towards validating the Keynesian theory of employment. Besides, the impacts of both variables were found to persist in the short-run. Both are estimated significant and consistent in sign in the short-run. However, economic growth was found to have a trivial role in explaining the rate of graduate unemployment in both the short-run and the long-run periods. Moreover, the results of VEC causality analysis revealed a significant unidirectional causality running from economic growth towards public funds available for financing education; but no causality was suggested in reverse. We recommend a drastic measure to advance the education sector through suitable investments in a manner that will help in skills development, productivity enhancement and entrepreneurship growth