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The Impact of the Business Life Cycle on the Relationship between Excessive ESG and Firm Value
Get PDFThis study aims to investigate the impact of the business life cycle on the relationship between excessive ESG and firm value through regression analysis. The study targeted Korean firms from 2016 to 2021, and the findings revealed a negative correlation between excessive ESG investment and firm value. After including the business life cycle in the analysis, no relationships were found during the introduction and decline stages between these two factors. However, excessive ESG positively impacts firm value during both the growth and mature stages of the business life cycle. In the growth stage, firms need a strategy that distinguishes them from other competitors. Thus, ESG investments serve as a method for differentiation in a competitive market, resulting in a positive association between the two factors. Additionally, firms in the mature stage possess substantial cash flow, enabling them to engage in a wider array of socially responsible initiatives. Therefore, in both stages, excessive ESG aligns with strategic objectives and is critical for enhancing firm value. This study suggests that companies can strategically leverage ESG investments to maximize firm value according to the different stages of the business life cycle
Tax Justice and Tax Compliance: Empirical Evidence from South West Nigeria
Get PDFThe objective of this study is to investigate the effect of tax justice on tax compliance in South West Nigeria. Social contract theory provides the nexus between morals and political behavior, as tax compliance by individuals and corporate taxpayers helps governments fund budgets and deliver social goods and services to their citizens. Tax compliance in Nigeria is increasingly on the decline, as the level of motivation among taxpayers is quite low possibly due to the prevailing perception of tax injustice, lack of transparency, and absence of optimal utilization of tax revenue in line with social contract theory. The study adopted a survey research design and involved a population of 3,250 eligible taxpayers. The sample size from each of the states in the South West Nigeria was explored. The Taro Yamane formula was used to determine a sample size of 356, while the proportionate sampling technique was used to determine the distribution of the sample size to each state in the study. A structured questionnaire was used to collect data from the respondents, and the response rate was 86%. The validity and reliability of the instrument was based on Kaiser–Meyer–Olkin (KMO) and Bartlett’s tests; the Cronbach’s alpha reliability ranged between 0.89 and 0.96. The results show that tax justice has a significant effect on tax compliance. The study recommends that governments should ensure optimal utilization of tax revenue to increase tax compliance
Human Resources Management and Creative Talent Management through Wise Leadership: Suggested Framework
Get PDFThe study delves into the critical linkage of Human Resource Management, creative talent management, and wise leadership in driving innovation, creativity, and long-term organizational success through an integrated holistic approach. The paper develops a complete theoretical framework, synthesizing secondary data through, among others, peer-reviewed academic articles and case studies, adding the authors' professional experiences of the last twenty years in a manner that aligns the goals of the organization with the HR practices while maintaining nurturance for creativity and wise leadership. The research points out the important lacuna in the existing literature, which has been dealing with HRM, creative talent management, and leadership in isolation, hence fragmented. The findings indicate that an integrated approach is imperative, especially in innovation-intensive sectors like academia, technology, and media. This may call for a paradigm shift in viewing HRM as being proactive enough to develop innovation and employee-empowerment initiatives. Although based on secondary data, the study makes a valuable theoretical contribution with practical recommendations for the organizational adoption of HRM strategies that foster sustainable creativity. It pinpoints several implications for both social and institutional contexts and calls for further research in order to explore these concepts in diverse organizational and cultural setting
Trust Dynamics of Vietnamese EFL Teachers towards AI-Driven Educational Tools
Get PDFWith the proliferation of Artificial Intelligence (AI) in educational realms, understanding trust dynamics is paramount, especially within diverse cultural contexts. This qualitative study delved into the perspectives of nine Vietnamese EFL teachers from two higher educational institutions, aiming to uncover the challenges and considerations in building trust towards AI-driven educational tools. Utilizing semi-structured interviews, the research was anchored on two theoretical frameworks: the Technology Acceptance Model and the Sociocultural Theory. Four predominant themes surfaced: the trust dichotomy in AI’s personalized learning capacity, AI’s interpretation of cultural context, the transparency of AI decision-making, and the interplay of AI’s emotional intelligence in trust-building. Findings revealed that while there is acknowledgment of AI’s potential, genuine trust hinges on its ability to capture the sociocultural and emotional essence of language learning. Teachers yearn for AI tools that are culturally attuned, emotionally responsive, and transparent in their methodologie
The Effect of Institutional Policies, Ethical Climate, and Fraud Training on Fraud Risk Assessment: It Can Be Sustainable Growth in Private Universities?
Get PDFThis study explores the influence of institutional policies, ethical climate, and fraud training on fraud risk assessment by private university lecturers. As higher education institutions face increasing scrutiny regarding financial integrity and ethical behavior, understanding the factors that shape lecturers' perceptions of fraud risk is crucial. The quantitative method in this research involves gathering data from the lecturers in a number of private universities. The results reveal that strong policies of the institutions have a positive impact on the lecturers’ assessment of fraud risk, and that a positive ethical culture promotes transparency and accountability within the institution. Moreover, such fraud prevention training enhances the lecturers’ recognition and reaction to fraudulent threat situations. Furthermore, this study will add some value to the existing body of literature about fraud risk management in higher education institutions. This study will help practitioners create a favourable ethical environment within their organizations in order to realize long term sustainable growt
Determinants of Dividend Policy: Empirical Evidence from Listed Oil and Gas Firms in Nigeria
Get PDFThis research initiative intrinsically examined determinants of dividend policy amongst listed oil and gas firms in Nigeria. Specifically, the paper examined the dynamic interactions: past dividend payout (DP (-1)), profitability (PROF), growth opportunities (GRO), leverage (LEV), liquidity (LIQ), firm size (FS), tax policy (TAP) and ownership structure (OS) have on dividend payout (DP). To achieve these specific objectives, the paper sourced data from ten sampled firms from 2007 to 2022, adopting the dividend relevance and irrelevance theories. In terms of methodology, the research adopted the Extended System Generalized Method of Moments (GMM) estimation technique. The research confirmed that past dividend payout, profitability, liquidity, growth opportunity and ownership structure are major positive drivers of dividend payout while higher tax policy and leverage reduce dividend payout. However, firm size has a minimal effect on dividend payout. Consequent upon the various discerned outcomes, the conclusion drawn is that, past dividend payout, profitability, leverage, growth opportunity, liquidity, tax policy and ownership structure. Thus, the research submits that while policy makers of sampled firms are developing their dividend payout model, they should factor in past dividend payment into the model. Again, the regulators guiding oil and gas firms in Nigeria must insist that sampled firms adhere with the legal restriction on the maximum dividend firms should pay when they declare huge profit. Also, they must as a matter of prominence, insist that the sampled firms pay out dividend from accumulated net profits realized without necessarily disrupting future development goals of the sampled firm
Exploring the Impact of Job Satisfaction, Motivation, and Stress on Employee Performance in Construction Sector
Get PDFThe survival and competitiveness of a business depends greatly on the employee’s performance. Organization frequently analyzes employee performance to determine whether or not employees are performing, and if the evaluation reveals that some employees are not performing, the management must then determine the cause of the underperformance and provide interventions to address the problems. The purpose of this study is to investigate the influence of job satisfaction, motivation and stress on employee performance in construction sector. A quantitative method was used in this study and data was collected from 251 respondents from construction employees via online questionnaires. There were three hypotheses were developed. This study used PLS-SEM software to analyze the data. It was found that job satisfaction and work motivation have significant and positive influence while work stress have significant and negative influence on employee performance. The present paper concludes that these three factors play important role in employee performance among construction employees. Form the theoretical perspective, by identifying the present issue facing the organization and taking steps to address it, this research will provide the researchers with new insight for them on significant influence of job satisfaction, work motivation and work stress on employee performance. From the practical aspect, this research is beneficial to the employees in the organizations in improving their employee performance. Focusing on significant factors such as job satisfaction, work motivation and work stress able to increase the employee performances and subsequently the overall organizational performance. In this study it was noted that focusing on the factors such as job satisfaction, work motivation and work stress can enhance work performance
Opportunities and Challenges in the Era of Digital-Based Marketing: A Comparative Study on SMEs
Get PDFThis paper's main objective was to examine Opportunities and Challenges in the Era of Digital-Based Marketing on SMEs in Indonesia. Methodology: A comparative study of SMEs in Yogyakarta City with Kupang City in utilizing opportunities and challenges for SMEs in the digital marketing era. In-depth interviews in data collection on 30 SMEs in Yogyakarta and Kupang City. The role of the government is also very important in facilitating the digitalization of SMEs, showing that government policies and support are needed to accelerate the adaptation of digital technology. Collaboration and forming a digital community in Kupang shows the importance of sharing knowledge in facing the challenges of digitalization. This analysis emphasizes the need for an approach tailored to the local context, where Yogyakarta and Kupang require different strategies based on their digital infrastructure and accessibility
Results-Based Management Model to Improve the Modernization of Public Management in Peruvian Local Governments
Get PDFThe objective was to determine a results-based management model to improve the modernization of public management in the District Municipality of Jepelacio in 2024. This is an applied, non-experimental, quantitative approach, cross-sectional, descriptive and propositional study, with a population of 51 workers and a sample of 39, to whom the survey technique and the questionnaire technique were applied as an instrument. Results: management by results was characterized as medium level with 50.98 %, and its dimensions are planning (50.98 %), program management (47.06 %), financial-budgetary management (50.98 %), monitoring and evaluation (49.02 %), and the characteristics of the modernization of public management indicate that it is at a medium level with 52.94%, and its dimensions are administrative simplification (52.94%), administrative areas (54.90%), management by processes (47.06%), and citizen participation (60.98%). In conclusion, the results-based management model to improve the modernization of public management is based on process optimization, quality management, and capacity building
Conflict on Issuance of Land Certificates in Conservation Area: Legal Responsibility of BPN
Get PDFLand Conflicts can occur due to practices of eliminating local people's recognition (rights) to land and the natural resources that accompany it, which can be caused by differences in maps owned by the Ministry of Forestry and the Environment with maps owned by the National Land Agency so that there are certificates of ownership that have been issued that are included in the national park area. The research method used is normative legal research, namely legal research conducted by examining library materials or secondary data from government and private agencies, reports of existing study results, and other relevant sources. This research concludes that the issuance of land title certificates by the BPN is a legal act in the field of State Administration. Any attempt to certify the same land can be immediately known and prevented by the BPN. Before or after determining a conservation area on community-owned land, the government first conducts an inventory of the rights in the region, which aims to collect land owned by the community in the conservation area whose legal status will be determined and provide a solution. Suppose a certificate's physical data and legal data can be proven legally/legally flawed or incorrect. In that case, it will be canceled by a decision of the State Administrative Court. The responsibility of the BPN for certificates that have been canceled by the State Administrative Court, which has legal force, must be followed up to revoke or cancel the certificate