International Journal of Professional Business Review
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VALUE CREATION, CORPORATE INCOME TAXATION AND TAX EVASION – AN OVERVIEW
Get PDFObjective: Globally present the status of the main Portuguese corporate income taxes, as well as a general and theoretical overview of their aggregation, in terms of the effective tax burden. The informal economy and tax evasion problem will also be exposed, as a global approach to its implications, measures to combat and the relationship with the evolution of the tax burden.
Method: was made a brief approach to the Laffer Curve at the Corporate Income Tax level, Municipal Surcharge and effective tax payment, contextualizing “Pagamento por Conta” and Additional “Pagamento por Conta” and of the state of the art of the parallel economy and tax evasion, regarding existing measures for prevention and combat.
Results and Discussion: The central point in the current determination of the tax base is the assumption that the creation of value is, therefore, income corresponding to the accounting result after adjustments. However, this does not consider the company's financial effort of effectively generating this result. It is therefore important to discuss more than new adjustments that may be necessary or changes to the rates’ usage with differential installments, an effective change in the tax base, replacing its current calculation, by determination via added value.
Research Implications: The hypothetical change in the corporate income taxation tax base, witch for the time being is the generated result, after being subject to some corrections, to effectively tax the business creation of value instead.
Originality/Value: Regardless of the maintenance of penalties for less correct behavior the application of the tax calculation on the value created would an equitable encourage taxation, making the creation of value effectively subject to tax and not the simply difference in income and corrected expenses, bringing into the determination of the tax base the cost of generating the result, thus, considering the whole company
JOB ENGAGEMENT AND WORK LIFE BALANCE AS INTERVENING VARIABELS BETWEEN JOB STRESS AND SUPERVISOR SUPPORTIVE ON TURNOVER INTENTION AMONG COMMERCIAL LOCAL TELEVISION EMPLOYEES IN SEMARANG CITY
Get PDFPurpose: The aim of this study was to find out the impact of work stress and supervisor support on the turnover intention mediated by job engagement and work life balance. The research was conducted on a commercial local television station in Semarang City.
Theoretical Framework: The Conservation of Resources (COR) theory posits that when individuals encounter losses or threats to their resources, they undergo discomfort or stress and make efforts to minimize losses when they arise (Ahn & Chaoyu, 2019).
Design/Methodology/Approach: The research utilized quantitative methods for its execution. The study's population and sample consisted of the families of 104 permanent employees who participated as respondents. Data collection was carried out through the distribution of printed questionnaires. Analysis of the study's data was conducted using SmartPLS 3.0 software, with 101 out of the 104 surveys distributed being returned.
Findings: The findings indicate that intentions to leave a job are significantly positively impacted by job stress. It has also been discovered that supervisor assistance significantly reduces the intention to leave. The association between work stress and supervisor support for intention to leave is mediated by work-life balance. It has been discovered that the supervisor's support connection with regard to turnover intention is not mediated by job engagement.
Research, Practical & Social Implications: The study has limited research objects limited area of Semarang City.
Originality/Value: The value of the study is The impact of supervisor support and work stress on turnover intention in the television industry has not been extensively studied. As a result, by offering a fresh viewpoint on the relationship between job stress and supervisor support and turnover intention, this research adds to the body of existing literature
DIGITAL FINANCE, HUMAN CAPITAL, AND URBAN INNOVATION IN INDONESIA
Get PDFObjective: The objective of this study is to investigate digital finance and urban innovation in 98 cities in Indonesia. This study uses panel data with a time period from 2000 to 2021.
Theoretical Framework: This research is based on theories that discuss digital finance to understand the development of digital financial technology, and human capital theory to explain actors who utilize digital technology and also innovation theory to explain the innovation of actors in digital technology, especially those who live in urban areas with a high level of digital dependence
Method: This study uses heterogeneity analysis with a panel data structure. This study also use two-step system generalized method of moments estimation model.
Results and Discussion: This research finds that digital finance has a significant impact on urban innovation. However, the heterogeneous impact of digital finance on urban innovation for each city in Indonesia has a different level of commercial attractiveness.
Research Implications: In Indonesia, traditional finance also plays an important role in urban innovation where the supply of traditional finance plays a role in moderating the effect of digital finance promotion on urban innovation. Human capital is a vital factor driving innovation.
Originality/Value: This research builds on previous research regarding the impact of digital finance on innovation where most of the research related to digital finance and innovation focuses on enterprise technology innovation, while this research focuses on urban innovation as an originality this study
THE MODERATING ROLE OF TELECOMMUTING ON THE NODE OF EMPLOYEE ENGAGEMENT, ITS DIMENSIONS AND EMPLOYEE PERFORMANCE
Get PDFObjective: To investigate the moderating effect of telecommuting on the relationship between employee engagement, its physical, cognitive, and emotional dimensions, and employee performance within the South African Information and Communication Technology (ICT) sector.
Theoretical Framework: This study adopted the Employee Engagement theory and Social Exchange Theory which provide a basis for understanding the variables under study.
Method: A quantitative research design was adopted. An online survey was utilised to collect data. A combination of non-probability sampling methods was employed to gather a total of 478 complete responses from employees in the South African ICT sector. The data was analyzed using a range of statistical tools, including structural equation modelling, to derive empirical insights and test the proposed hypotheses.
Results and Discussion: The results reveal that telecommuting moderates the relationship between cognitive engagement and employee performance, as well as the relationsip between emotional engagement and employee performance. However, telecommuting did not moderate the relationship between physical engagement and performance, nor the relationship between employee engagement and performance. These findings suggest that telecommuting enhances employee performance primarily through its impact on cognitive engagement and emotional engagement.
Research Implications: The study's findings imply that organizations, particularly in developing economies, should tailor their remote work policies to strengthen cognitive and emotional engagement among employees to optimize performance outcomes.
Originality/Value: This study contributes to the existing literature by providing empirical evidence on the moderating role of telecommuting in the relationship between different dimensions of employee engagement and performance within the ICT sector in South Africa.Objetivo: Investigar el efecto moderador del teletrabajo en los resultados de los empleados, centrándose específicamente en las relaciones entre el compromiso de los empleados (en sus dimensiones física, cognitiva y emocional) y el rendimiento dentro del sector sudafricano de las tecnologías de la información y la comunicación (TIC).
Marco Teórico: Este estudio adoptó la teoría del Compromiso de los Empleados y la Teoría del Intercambio Social.
Método: Se adoptó un diseño de investigación cuantitativa, utilizando una encuesta en línea para recopilar datos de los empleados del sector de las TIC de Sudáfrica. Se empleó una combinación de métodos de muestreo no probabilístico para obtener un total de 478 respuestas completas. Los datos se analizaron utilizando una serie de herramientas estadísticas, incluido el modelado de ecuaciones estructurales, para obtener información empírica y probar las hipótesis propuestas.
Resultados y discusión: El análisis reveló que el teletrabajo tiene un efecto moderador significativo en la relación entre el compromiso cognitivo y el desempeño de los empleados, así como entre el compromiso emocional y el desempeño de los empleados. Sin embargo, no se encontró un efecto moderador significativo en la relación entre el compromiso físico y el rendimiento, ni en la relación general entre el compromiso y el rendimiento de los empleados. Estos hallazgos sugieren que el teletrabajo mejora el rendimiento principalmente a través de su impacto en el compromiso cognitivo y emocional.
Implicaciones de la investigación: Los hallazgos del estudio implican que las organizaciones, particularmente en las economías en desarrollo, deben adaptar sus políticas de trabajo remoto para fortalecer el compromiso cognitivo y emocional entre los empleados para optimizar los resultados de desempeño.
Originalidad/Valor: Este estudio contribuye a la literatura existente al proporcionar evidencia empírica sobre el papel moderador del teletrabajo en la relación entre las diferentes dimensiones del compromiso y el desempeño de los empleados dentro del sector de las TIC en Sudáfrica.Objetivo: Investigar o efeito moderador do teletrabalho nos resultados dos colaboradores, focando especificamente nas relações entre o envolvimento dos colaboradores (nas suas dimensões física, cognitiva e emocional) e o desempenho no setor das Tecnologias de Informação e Comunicação (TIC) da África do Sul.
Referencial Teórico: Este estudo adotou a Teoria do Engajamento dos Colaboradores e a Teoria da Troca Social.
Método: Adotou-se um desenho de pesquisa quantitativa, utilizando uma pesquisa on-line para coletar dados de funcionários do setor de TIC da África do Sul. Uma combinação de métodos de amostragem não probabilística foi empregada para reunir um total de 478 respostas completas. Os dados foram analisados usando uma variedade de ferramentas estatísticas, incluindo modelagem de equações estruturais, para obter insights empíricos e testar as hipóteses propostas.
Resultados e Discussão: A análise revelou que o teletrabalho tem um efeito moderador significativo na relação entre o envolvimento cognitivo e o desempenho dos colaboradores, bem como entre o envolvimento emocional e o desempenho dos colaboradores. No entanto, não foi encontrado qualquer efeito moderador significativo na relação entre o envolvimento físico e o desempenho, nem na relação global entre o envolvimento e o desempenho dos colaboradores. Estes resultados sugerem que o teletrabalho melhora o desempenho principalmente através do seu impacto no envolvimento cognitivo e emocional.
Implicações da pesquisa: As descobertas do estudo implicam que as organizações, particularmente em economias em desenvolvimento, devem adaptar suas políticas de trabalho remoto para fortalecer o envolvimento cognitivo e emocional entre os funcionários para otimizar os resultados de desempenho.
Originalidade/Valor: Este estudo contribui para a literatura existente ao fornecer evidências empíricas sobre o papel moderador do teletrabalho na relação entre diferentes dimensões do envolvimento e desempenho dos funcionários no setor de TIC na África do Sul
ATRATIVIDADE ORGANIZACIONAL: UMA REVISÃO TEÓRICA DAS PESQUISAS EMPÍRICAS MAIS RELEVANTES A PARTIR DE UMA PERSPECTIVA INTERACIONISTA.
Get PDFPurpose: This research aims to analyze and deepen the study of the Organizational Attractiveness construct, identify the main gaps in the field, and propose possible future research in this regard.
Theoretical Framework: The shortage of talent in companies, the growing competition, and the new normality have made attracting talent a strategic but critical element for companies. In this sense, Organizational Attractiveness is recognized by various authors as a relevant construct to understand the attraction. In addition, these authors highlight some academic and empirical problems in this field of study.
Design/Methodology/Approach: The literature review of more than 300 articles from the Scopus, Web of Science, and Google Scholar databases allowed us to analyze the content and identify 12 articles that discuss the measurement of Organizational Attractiveness under the conceptual models and theoretical framework identified.
Findings: This theoretical research process has allowed us to identify four main gaps in this field of study. The gaps found are based on the comprehensive view of the dimensions of Organizational Attractiveness, the approaches to the study of Organizational Attractiveness, the methodology applied, and the sample studied.
Research, Practical & Social Implications: Future research is proposed to resolve the gaps.
Originality/Value: Although attraction and Organizational Attractiveness have proven strategic and critical, there is little research in the literature that acknowledges the gaps in the field of study. Identifying and closing these gaps could help companies better attract talent.Propósito: Esta investigación tiene como objetivo analizar y profundizar en el estudio del constructo Atractivo Organizacional, identificar los principales vacíos en el campo y proponer posibles investigaciones futuras al respecto.
Metodología: La revisión bibliográfica de más de 300 artículos de las bases de datos Scopus, Web of Science y Google Scholar permitió analizar el contenido e identificar 12 artículos que abordan la medición del Atractivo Organizacional bajo tres modelos conceptuales.
Conclusiones: Este proceso de investigación teórica nos ha permitido identificar cuatro vacíos principales en este campo de estudio. Los vacíos encontrados se basan en la visión integral de las dimensiones del Atractivo Organizacional, los enfoques del estudio del Atractivo Organizacional, la metodología aplicada y la muestra estudiada.
Implicaciones de la Investigación:
Se proponen investigaciones futuras para resolver los vacíos hallados.
Objetivo: Esta pesquisa tem como objetivo analisar e aprofundar o estudo do construto Atratividade Organizacional, identificar as principais lacunas da área e propor possíveis pesquisas futuras nesse sentido.
Referencial teórico: A escassez de talento nas empresas, a crescente concorrência e a nova normalidade tornaram a atração de talento um elemento estratégico mas crítico para as empresas. Nesse sentido, a Atratividade Organizacional é reconhecida por diversos autores como um construto relevante para compreender a atração. Além disso, esses autores destacam alguns problemas acadêmicos e empíricos nesse campo de estudo.
Desenho/metodologia/abordagem: A revisão da literatura de mais de 300 artigos das bases de dados Scopus, Web of Science e Google Scholar permitiu analisar o conteúdo e identificar 12 artigos que discutem a mensuração da Atratividade Organizacional sob os modelos conceituais e referencial teórico identificado.
Resultados: Este processo de pesquisa teórica permitiu identificar quatro lacunas principais neste campo de estudo. As lacunas encontradas baseiam-se na visão abrangente das dimensões da Atratividade Organizacional, nas abordagens ao estudo da Atratividade Organizacional, na metodologia aplicada e na amostra estudada.
Pesquisa, implicações práticas e sociais: Pesquisas futuras são propostas para resolver as lacunas.
Originalidade/valor: Embora a atração e a atratividade organizacional tenham se mostrado estratégicas e críticas, há poucas pesquisas na literatura que reconheçam as lacunas no campo de estudo. Identificar e fechar essas lacunas pode ajudar as empresas a atrair melhor os talentos.
 
THE EFFECT OF COVID-19 ON THE STABILITY OF THE FINANCIAL INDUSTRY
Get PDFObjective: The main aim of this study is to investigate how natural disasters and epidemics impact the ability of banks and insurance companies to maintain financial strength and stability.
Theoretical Framework: The theoretical framework of this study is centered around defining financial stability and exploring the potential impacts of natural disasters and epidemics on the financial stability of banks and insurance companies. This research also examines strategies these institutions can employ to mitigate the risks associated with natural disasters and epidemics.
Method: This study employs a fixed effects model to estimate and assess the impact of natural disasters and epidemics using z-scores and SRISK. The utilized dataset encompasses information regarding natural disasters, epidemics, and financial data for banks and insurance companies.
Results and Discussion: The research results suggest that natural disasters have a limited impact on the financial stability of banks, as demonstrated by z-score and SRISK analyses. Moreover, the extent of this impact varies depending on the type of disaster and the geographical location of the company.
Research Implications: The study provides new insights into how natural disasters and epidemics affect financial stability in banks and insurance companies. Using quantitative analysis, helps policymakers develop strategies to reduce risks from these events. It also advises banks and insurers to adopt practical measures such as portfolio diversification and risk management tools. Additionally, the study highlights the importance of financial stability during such events, emphasizing the pivotal role of banks and insurers. It calls on policymakers and regulators to ensure preparedness in managing related risks.
Originality/Value: This study employs z-scores and SRISK to compare the effects of natural disasters and epidemics on the financial stability of both banks and insurance companies. The value of this research lies in providing insights into the risks and challenges that arise from natural disasters and epidemics for the financial sector
SAUDI WOMEN EMPOWERMENT IN LEADERSHIP POSITIONS IN HEALTH CARE SECTOR: BARRIERS TO THEIR SUCCESS
Get PDFPurpose: Women’s leadership is a necessary step in the development of civilization. However, the purpose of this study is to identify the barriers and challenges facing Saudi Arabian women seeking leadership positions in the health care industry.
Theoretical Framework: The model's constructs are based on the studies cited, and they include barriers related to culture, a woman's personality, organizational politics, women's empowerment, and male top management discrimination.
Design/Methodology/Approach: The study used a survey to collect data from 459 female was chosen for the study and a sample comprised of female employees in the Saudi privet healthcare sector from all the regions in the Kingdom of Saudi Arabia.. Using smart PLS, was employed to analyses the research data.
Findings: The findings and the results of the analysis indicates that the dimensions of the model included Male top management discrimination, Culture, woman’s personalities, and organizational politics exert different influences on women's empowerment. we find Measuring the effect of moderating factors (The Male top management discrimination) indicates has the strongest effect on Culture and women's empowerment in the Saudi healthcare sector.
Research, Practical & Social Implications: As a result, this study has deepened our understanding of the dynamic nature of women's empowerment and the challenges facing women's prospects for leadership while also helping to reframe gender roles. According to this study, women should receive leadership training in order to improve their capacity for decision-making, fulfill their organizational obligations, and expand the opportunities for women's empowerment.
Originality/Value: The degree to which Saudi citizens are willing to change their opinions of women's leadership and personalities; to end practices that support male dominance and oppression of women; to end discriminatory laws and policies that impede women's career advancement; and to place their faith in a woman's self-assurance and ability to make the right decisions and shoulder the responsibility in healing
Análisis de Estabilidad en el Modelo de Cartera de la Demanda de Dinero en la Eurozona: 1999-2023
Get PDFObjetivo: Se analiza la estabilidad de la demanda de dinero en el enfoque del modelo de cartera en la eurozona, periodo 1999-2023, coincidente con el mandato del BCE.
Marco Teórico: La búsqueda de una relación estable entre la demanda de dinero y sus determinantes es objeto de investigación recurrente en el marco de la teoría monetaria, en cuyo núcleo se se enmarca este trabajo.
Diseño/Metodología/Enfoque: El trabajo empírico se realiza a través de una revisión sistemática de datos y decisiones del periodo: análisis de estacionariedad, cointegración y regresión, complementado con bibliografía especializada relevante.
Hallazgos: La selección rigurosa de los costes de oportunidad de cada componente de M3, el estudio de los shocks del periodo, el análisis de las decisiones de política monetaria no convencional adoptadas y las técnicas estadísticas y econométricas utilizadas muestran la estabilidad de la demanda de dinero
Implicaciones Prácticas y Sociales: Nuevos estudios permitirán determinar la tendencia hacia la liquidez de la demanda de dinero, más allá de tipo de interés y renta. La profundización futura en el análisis recomienda abordar el papel de la innovación financiera en productos y medios de pago.
Originalidad/Valor: Es innovadora la selección de los costes de oportunidad de los componentes de M3, así como la agrupación realizada. Los datos utilizados incluyen los efectos de perturbaciones, no suficientemente abordadas por la literatura actual, consituyendo, en ese sentido, una aportación al acervo científico. Las conclusiones contienen orientaciones para la adopción de políticas
JOINT VENTURE, TECHNOLOGY TRANSFER AND THE PERFORMANCE OF NIGERIAN OIL AND GAS INDUSTRY
Get PDFPurpose: The objective of this study is to examine joint venture, technology transfer on the performance of Nigeria's oil and gas sector between 1981-2021.
Theoretical Framework: It is indisputable that the Nigerian oil and gas sector is not at peak performance when compared to what is obtainable from its peers in the Organization of Petroleum Exporting Countries (OPEC) (Iheukwumere, 2021; OPEC, ASB 2020). One of the factors responsible for the abysmal performance is ineffective and incoherent technology transfer management through joint venture arrangements (Odusina, 2022). Therefore, there is a need to empirically investigate the impact of joint venture arrangements on Nigeria's oil and gas sector production which lacks sufficient research.
Methodology: The ex-post facto design was used where data were collected through secondary sources on the aggregate output of the joint venture companies and the total yearly output of the upstream sector of Nigeria’s oil and gas industry represented the performance of the Nigerian oil and gas sector in the period 1980 to 2021. The collected data were analyzed using the Quantile Autoregressive Distributed Lag (QARDL) approach to test for short and long-run impacts.
Findings: The study revealed that there is a significant impact of joint venture arrangements on oil and gas production in both the short run and long run.
Research, Practical & Social Implication: The study therefore recommends that policymakers and industry stakeholders should carefully evaluate the terms and conditions of joint ventures to ensure their alignment with the goals of maximizing oil and gas production.
Originality/Value: The use of joint venture as a proxy for technology transfer in the production of oil and gas in Nigeria and use of secondary data between 1980-2021 for joint ventures is an eye-opener for further exploration of the study areas in oil and gas production management, particularly in the area of technology transfer, which lacks sufficient research
Future Perspectives on Communication Management for Promoting Tourism in Chachoengsao Province (2024-2027)
Get PDFPurpose: This research aims to examine the communication management strategies employed to promote tourism in Chachoengsao Province from 2567 to 2570 and to elucidate the future perspectives of communication management within the framework of the theory of global unity, encompassing the concept of "one species, one society, one culture, one language, and one religion".
Theoretical Framework: This study employs communication theory, theory of management, particularly the POSDCoRB theory, providing a comprehensive framework for contemporary management.
Design/Methodology/Approach: This research employs a mixed methods design, combining qualitative insights from focus group discussions with expert opinions gathered through the Delphi Technique. The study focuses on tourism communication management in Chachoengsao Province, utilizing a sample of 91 participants for focus group discussions and engaging 14 experienced professionals in tourism and communication management for the Delphi Technique. The research employs a variety of data collection tools, including interviews, open-ended questionnaires, and closed-ended questionnaires, and utilizes content analysis, median values, and interquartile range calculations for data analysis.
Finding: The study findings reveal that 1) Chachoengsao Province boasts a variety of tourist attractions spread across its 11 districts 2) Tourism promotion through integrated advertising and public relations communication management involves various channels, including: (1) Online Channel which are communication initiated by tourists, influencers, and relevant organizations through platforms such as websites, Facebook, and Instagram. (2) Offline channels encompass a variety of traditional methods for promoting tourism, including vinyl banners, billboard advertising, mobile advertising, roadside banners, word-of-mouth, and cultural and traditional heritage events and activities.
Research Practical and Social Implication: In the future, tourism communication management in Chachoengsao Province should strategically embrace modern and expansive approaches. This includes implementing contemporary and wide-reaching tourism communication methods, such as: Organizing Online Events, Metaverse Technology, Artificial Intelligence (AI), Virtual Reality (VR) and Augmented Reality (AR) Technologies, Web 3.0 Technology, Customer 360º Technology, Internet of Things (IoT), 3D Printing and Blockchain Technology 3) Experts have the following consensus opinions as in projecting the future vision of tourism communication management in Chachoengsao Province (2024-2027), it is envisioned to be carried out through the concept of oneness, encompassing physical oneness, biological oneness, psychological oneness, and sociological oneness. This will leverage the province's potential across various aspects, including infrastructure, transportation, cultural heritage related to tourism, economic positioning, livability, and the residents' love for their province
Originality/Value: In this process, the planning stage is crucial, requiring clarity and precision. Additionally, effective tourism communication management in Chachoengsao Province will rely on an understanding of political strategies, laws, regulations, and alignment with the opinions of the local population. Two-way communication channels, especially online platforms such as websites, social media (Facebook, Instagram, Twitter, LINE OA, TikTok, Pantip, LinkedIn, YouTube), and advanced technologies including AI, touchless payment systems, and smart tourism concepts