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The Intention to Participate in Voluntary Social Insurance of Informal Sector Workers: the Case in Mekong Delta, Vietnam
Get PDFPurpose: The objective of this study is to develop the participation of informal sector workers in voluntary social insurance to ensure the Social Security policy of the Government of Vietnam.
Theoretical Framework: Based on the results compiled from expert as: Kotler, 2003; Schiffman and Kanuk, 2007; Ming-Chi Lee, 2009; Holmgren et al., 2016 and Krajaechun and Praditbatuga, 2019. The model was preliminarily designed by the author through eight prefix variables including: Confidence in Benefits, Evaluation of Social Responses, Perception of risks, Beliefs, Motivation, Attitude towards Voluntary social insurance, Subjective norms, and Intention to participate in Voluntary social insurance.
Methodology: This study employs primary data from a survey of 370 people working in informal workers in 04 province of the Mekong Delta region of Vietnam: Kien Giang Province, Tra Vinh Province, Hau Giang Province and Soc Trang Province. The Authors using Partial Least Squares-Structural Equation Modeling (PLS-SEM) and Bootstrap analysis in the SEM reliability test employed for data analysis and interpretation.
Findings: Research results show that two factors that affect the intention to participate in voluntary social insurance of workers in the informal sector: Attitude towards social insurance and subjective norms.
Solutions: From the research results, the authors have proposed solutions to further improve the participation in voluntary social insurance of workers in the informal sector in the Mekong Delta, Vietnam in future
Social Capital and Corporate Social Responsibility: Pathways to the Sustainability of Community Enterprises in Chumphon Province
Get PDFPurpose: In this research, the objective is to study the impact of social responsibility and social capital on the sustainability of community enterprises.
Theoretical Framework: Community enterprises play a crucial role in promoting sustainable growth at the community level by creating economic opportunities, fostering social equality, and ensuring environmental sustainability. In the context of community enterprises, social capital and corporate social responsibility can lead to the enhancement of community problem-solving capabilities, the achievement of community objectives, and the sustainability of both the community enterprise and the community as a whole.
Design/Methodology/Approach: A quantitative approach was employed. The sample group used for the study consists of 200 members of community enterprises in Chumphon province. The instrument used for the study is a questionnaire, adapted from previous academic research, which has undergone content validity and reliability tests with a Cronbach's alpha coefficient of 0.85. Data analysis was conducted using structural equation modeling statistics.
Findings: Studies have found that social costs are positively correlated with both corporate social responsibility activities and balanced operational outcomes, while no relationship was found between social responsibility and balanced performance outcomes.
Research Practical and Social Implication: The study clearly demonstrates that social capital is a crucial factor for the sustainable operation of community enterprises.
Originality/Value: Social responsibility and social capital have great impact on the sustainability of community enterprises, therefore, potential and successful community enterprises must equip with social capital and responsibility
Methodology for Assessing Procurement Systems: the Case of Public Procurement Bid Disputes Management in KenyaP.
Get PDFPurpose: This study sought to assess the efficacy of bid disputes management mechanism in Kenya.
Theoretical Framework: Transparency in public procurement proceedings is a concern for most stakeholders. Allowing aggrieved bidders to challenge decisions of procuring entities is considered a critical development in the space of public procurement. The effectiveness and efficiency of bid disputes management mechanism should therefore be a concern for procuring entities, bidders, and development partners especially. This aspect is yet to be explored extensively in Africa.
Design/Methodology/Approach: The Methodology for Assessing Procurement Systems (MAPS) as propagated by the Organisation for Economic Co-operation and Development (OECD) helps evaluate the quality of public procurement systems and subsequently strategize on necessary reforms. This study applied MAPS to assess the efficacy of the bid disputes management mechanism in Kenya.
Findings: It was established that overall, the public procurement bid dispute management mechanism in Kenya was effective and efficient. However, shortcomings were noted concerning resourcing of Public Procurement Administrative Review Board (PPARB), unaffordable filing fees and accessibility of comprehensive, simple, and clear information on filing procedures.
Research, Practical and Social Implications: The findings of this study offer policy recommendations that will help promote effective and efficient management of public procurement bid disputes.
Originality/Value: The results of this study contribute to theory, practice and literature in the field of public procurement which is less researched in the Eastern Africa Region. The findings of the study can be replicated in countries that have based their procurement reforms on the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Public Procurement. It is to be appreciated that application of MAPS indicators allows for subjective judgments by the assessor
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
DOES SUBNATIONAL PUBLIC FINANCE COMPONENTS AFFECT STATES’ FISCAL SUSTAINABILITY IN NIGERIA?
Get PDFObjective: The study examined the effect of subnational public finance components on states’ fiscal sustainability in Nigeria. Specifically, the study sought to examine the effect of internally generated revenue and statutory allocation, on states’ fiscal sustainability.
Theoretical Framework: Keynesian theory suggests that public expenditure revitalizes the economy, and increases the rate of fiscal unsustainability, which in turn makes households feel wealthier on the basis of government spending and leads to an increase in savings.
Method: An ex-post facto research design was adopted to carry out the research for the period 2016-2022. The panel data were collected and sourced from Audited Financial Statements of subnational, CBN statistical Bulletin, CBN Annual report and accounts, and other publications of 36 states. Ordinary least square regression was used to analyse the hypothesis with the aid of E-views 12.
Results and Discussion: The study found that internally generated revenue has a significant effect on states’ fiscal sustainability in Nigeria. The study also found that statutory allocation has a significant effect on states’ fiscal sustainability. The study recommends that sub-nationals should ensure a steady increase in internally generated revenue which will help to control the level of fiscal sustainability and increase the statutory allocation sharing formula in favour of sub-nationals because many states are unable to finance their expenditure.
Research Implications: Furthermore, the viability of many states and the need to allocate more resources and power to the lower-tier governments to enhance their fiscal capability and operational efficiency.
Originality/Value: This study has provided new evidence on the contribution of fiscal policy in increasing the sustainability index of debt to GDP among 36 states in Nigeria using up-to-date data set through the pairwise methodology
AVALIAÇÃO PARAMÉTRICA COMPOSITIVA PARA UMA EDIFICAÇÃO RESIDENCIAL MULTIFAMILIAR EM CURITIBA-PR
Get PDFObjective: The aim of this work is to evaluate a multifamily residential building through simulation in a parametric manner, considering different constructive compositions of opaque and translucent systems and the construction costs of these compositions as variables of the evaluation scenario.
Theoretical Framework: The work is based on computational simulation practices, presenting a review of the adopted technologies and the necessary foundation for the generation and treatment of the building's performance results.
Method: The methodology adopted for this research comprises three stages: (1) identification and characterization of the problem to be evaluated by computational simulation, (2) development and configuration of the parametric evaluation model, and (3) analysis and discussion of the evaluated scenarios.
Results and Discussion: The results obtained revealed for 2970 simulations a potential RedCgTT of up to 70%, thus representing a significant improvement in the building's performance according to the normative parameter based on the changes made.
Research Implications: This work positions itself as a starting point for the evaluation of broad simulation scenarios for multifamily buildings in Curitiba, PR, aiming to contribute to the compositional decision-making process for residential projects, considering not only the solution's price but also the thermo-energetic potential benefit.
Originality/Value: Through a compositional parametric analysis, this work presents an unprecedented approach by contrasting the relationship between building performance and construction costs.As edificações residenciais multifamiliares fazem parte de um processo de adensamento populacional dos grandes centros urbanos e que, independentemente do padrão construtivo, representam um caminho a ser seguido pelo setor da construção para os próximos períodos. Neste mesmo sentido, no que tange o desempenho termoenergético destas edificações, a Norma de Desempenho NBR 15.575:2021 (ABNT, 2021) é responsável por avaliar o nível de desempenho atendimento pelas unidades habitacionais de edifícios residenciais. Como metodologia, a norma estabelece um quadro comparativo entre o edifício real e um edifício de referência, este trabalho, por sua vez, apresenta uma avaliação paramétrica compositiva de sistemas construtivos opacos e translúcidos, avaliando o potencial de aumento na Redução de Carga Térmica Total (RedCgTT), indicador estabelecido pela NBR 15.575:2021, como também dos custos construtivos médios em uma edificação residencial multifamiliar avaliada para o clima de Curitiba-PR. Os resultados obtidos para 2970 simulações realizadas mostram um potencial de RedCgTT de até 70%
Análise de Conteúdo de Notícias Internacionais Sobre as Ondas de Calor na Índia
Get PDFObjective: The objective of this study is to present how heat waves in India are discussed by the media, to observe if they are being related to climate change.
Theoretical Framework: The theoretical framework for this study is based on the intersection of media studies, climate science, and disaster management.
Method: This study employs content analysis to examine how heat waves in India are discussed in the media, particularly in relation to climate change. It was studied 100 news available on-line in Google News.
Results and Discussion: The results indicated that while climate change is frequently mentioned in the context of heat waves, the depth and context of these mentions vary significantly. Media reports tend to focus on immediate impacts such as health issues and infrastructure disruptions. For instance, there were numerous mentions of heat-related deaths, hospitalizations, and interruptions in water and electricity supplies. However, there was less emphasis on long-term solutions and comprehensive adaptation strategies.
Research Implications: This study highlights the importance of media coverage in shaping public understanding and policy responses to climate change and extreme weather events.
Originality/Value: This study contributes to the existing literature by providing a detailed analysis of how heat waves in India are framed in the media, particularly in relation to climate change.Objetivo: El objetivo de este estudio es presentar cómo las olas de calor en la India son discutidas por los medios de comunicación, para observar si están siendo relacionadas con el cambio climático.
Marco teórico: El marco teórico de este estudio se basa en la intersección de los estudios de los medios de comunicación, la ciencia del clima y la gestión de desastres.
Método: Este estudio emplea el análisis de contenido para examinar cómo se discuten las olas de calor en la India en los medios de comunicación, particularmente en relación con el cambio climático. Se estudiaron 100 noticias disponibles on-line en Google News.
Resultados y discusión: Los resultados indicaron que, si bien el cambio climático se menciona con frecuencia en el contexto de las olas de calor, la profundidad y el contexto de estas menciones varían significativamente. Los informes de los medios de comunicación tienden a centrarse en los impactos inmediatos, como los problemas de salud y las interrupciones de la infraestructura. Por ejemplo, hubo numerosas menciones de muertes relacionadas con el calor, hospitalizaciones e interrupciones en el suministro de agua y electricidad. Sin embargo, se hizo menos hincapié en las soluciones a largo plazo y en las estrategias integrales de adaptación.
Implicaciones de la investigación: Este estudio destaca la importancia de la cobertura de los medios de comunicación en la configuración de la comprensión pública y las respuestas políticas al cambio climático y los fenómenos meteorológicos extremos.
Originalidad/Valor: Este estudio contribuye a la literatura existente al proporcionar un análisis detallado de cómo se enmarcan las olas de calor en la India en los medios de comunicación, particularmente en relación con el cambio climático.Objetivo: O objetivo deste estudo é apresentar como as ondas de calor na Índia são discutidas pela mídia, para observar se elas estão sendo relacionadas às mudanças climáticas.
Referencial Teórico: O referencial teórico para este estudo baseia-se na intersecção de estudos de mídia, ciência do clima e gestão de desastres.
Método: Este estudo emprega a análise de conteúdo para examinar como as ondas de calor na Índia são discutidas na mídia, particularmente em relação às mudanças climáticas. Foram estudadas 100 notícias disponíveis on-line no Google Notícias.
Resultados e Discussão: Os resultados indicaram que, embora as mudanças climáticas sejam frequentemente mencionadas no contexto das ondas de calor, a profundidade e o contexto dessas menções variam significativamente. Os relatórios da mídia tendem a se concentrar em impactos imediatos, como problemas de saúde e interrupções de infraestrutura. Por exemplo, houve inúmeras menções a mortes relacionadas ao calor, hospitalizações e interrupções no fornecimento de água e eletricidade. No entanto, houve menos ênfase em soluções de longo prazo e estratégias abrangentes de adaptação.
Implicações da pesquisa: Este estudo destaca a importância da cobertura da mídia na formação da compreensão pública e das respostas políticas às mudanças climáticas e aos eventos climáticos extremos.
Originalidade/Valor: Este estudo contribui para a literatura existente ao fornecer uma análise detalhada de como as ondas de calor na Índia são enquadradas na mídia, particularmente em relação às mudanças climáticas
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
TECHNICAL-ECONOMIC IMPACT OF RISK MANAGEMENT ON THE SEMI-TRANSHUMANT LIVESTOCK SYSTEM, CASE OF AIN EL BELL REGION IN ALGERIA
Get PDFObjective: This study aims to investigate the impact of risk management on the semi-transhumant livestock system, in order to suggest a better model for managing the sheep production cycle.
Theoretical Framework: The semi-transhumant livestock system is facing an unprecedented set of risks occurring simultaneously. Therefore, studying the organization and management techniques of the semi-transhumant livestock system through a techno-economic approach, compares two situations (SWOR and SWR) based on using indisputable measures.
Method: A field survey is conducted with 300 breeders during the period from 2019 to 2021. The collected data are processed using the statistical model SPSS.
Results and Discussion: It is concluded that despite different situations, the same simplified production organization and marketing channels (social networks, informal contracts, etc.) are maintained. The SWR shows a decrease in herd size, adoption of 3 reproductive cycles, herd mobility and average profit, etc. However, there is an increase in production costs and acquisition of food products, etc. Ultimately, the results show that while unique risk situations impact semi-transhumant farming systems differently, their technical organizational and management measures render this impact insignificant based on non-parametric chi-square testing.
Research Implications: This study provides insight into risk management offering implications for technically feasible practices that are reliable and bio-economically viable for sustaining semi-transhumant livestock system.
Originality/Value: The value of this research is demonstrated by appropriate technical organizational and management measures impacting techno-economic farming results which will be useful to consider when other risks arise in future
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