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Rural Business Development Corporation Annual Report 2020, Department Of Primary Industries And Regional Development, Western Australia

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n accordance with section 63 of the Financial Management Act 2006, we hereby submit for your information and presentation to Parliament, the annual report of the Rural Business Development Corporation for the reporting period ended 30 June 2020.

The annual report has been prepared in accordance with the provisions of the Financial Management Act 2006 and the Rural Business Development Corporation Act 2000.

ปัจจัยที่ส่งผลต่อความกังวลการถูกตรวจสอบภาษีในมุมมองของผู้ขายรายย่อย, ญาณิศา เชื้อไทย

Chulalongkorn University Theses and Dissertations (Chula ETD)

วิทยานิพนธ์ฉบับนี้มีวัตถุประสงค์เพื่อศึกษาปัจจัยที่ส่งผลต่อความกังวลการถูกตรวจสอบภาษี กลุ่มตัวอย่างที่ใช้ในการศึกษาครั้งนี้ คือ ผู้ประกอบอาชีพค้าขายรายย่อยที่เป็นบุคคลธรรมดา จำนวน 385 คน โดยใช้แบบสอบถามออนไลน์เป็นเครื่องมือในการเก็บรวบรวมข้อมูล และใช้วิธีการศึกษาด้วยแบบจำลองถดถอยเชิงพหุ และค่าสัมประสิทธิ์สหสัมพันธ์แบบสเปียร์แมน ผลการศึกษา พบว่า ปัจจัยที่ส่งผลต่อความกังวลการถูกตรวจสอบภาษี ได้แก่ รายรับเฉลี่ยจากการขาย ลักษณะช่องทางการขาย และทัศนคติเกี่ยวกับระบบการตรวจสอบภาษี โดยรายรับเฉลี่ยจากการขายส่งผลเชิงบวกต่อความกังวลการถูกตรวจสอบภาษีเนื่องจากประเทศไทยจัดเก็บภาษีเงินได้บุคคลธรรมดาแบบอัตราก้าวหน้า รายรับเพิ่มขึ้นจะต้องจ่ายภาษีมากขึ้น และการเป็นผู้ขายที่มีช่องทางการขายเป็นออนไลน์อย่างเดียวส่งผลให้มีความกังวลการถูกตรวจสอบภาษีมากกว่าผู้ขายที่มีช่องทางการขายทั้งออนไลน์และออฟไลน์เพราะมีความเกี่ยวข้องโดยตรงกับการประกาศใช้กฎหมายภาษีอีเพย์เมนต์ นอกจากนี้ยังพบอีกว่าความกังวลใจเกี่ยวกับระบบการตรวจสอบภาษีของภาครัฐเป็นสาเหตุหลักที่ส่งผลเชิงบวกต่อความกังวลการถูกตรวจสอบภาษีของผู้ขายรายย่อย

The Strategic Development Of Tesla Motor's New Energy Vehicles In China, Longfei Zeng

Chulalongkorn University Theses and Dissertations (Chula ETD)

http://doi.org/10.58837/CHULA.IS.2020.44

Impact Of Bank Competition On Bank Stability In China, Hanyang Liu

Chulalongkorn University Theses and Dissertations (Chula ETD)

This study investigates the impact of bank competition on bank stability of China over the 2006–2019 period. We use unbalanced panel data from 38 Chinese commercial banks. We employ the natural logarithm of the Z-score to measure bank stability, and the NPL ratio to measure bank credit risk. Meanwhile, the competition was measured through Panzar-Rosse H-statistic. The study uses both the linear and non-linear regression models and investigates effect of the interest rate liberalization in China. The results show that the degree of bank competition in China is on a rise trend. More competition has caused a decrease in stability …

A Case Study On Financial Analysis Of Sunsweet Public Company Limited, Nuttakritta Neamaum

Chulalongkorn University Theses and Dissertations (Chula ETD)

Sunsweet Public Company Limited, a Thai manufacturers/export, is listed capital of 215 Million Baht and is located in Sanpatong district, Chiang Mai province. The nature of business is to manufacture and distribute processed sweet corn and agricultural products, including sourcing the food and agricultural products. Its vision is to lead a sweet corn business that operates the vertically integrated business and focuses on innovation, modern technology, and enhancement to international standards. The company had success in foreign markets in over 50 countries worldwide with more than 200 customers with the export value's market share at 4% in 2019. This paper …

Determinants Of Firm’S Internals & Macroeconomic Factors On Financial Performance Of Ethiopian Insurers, Kishor Chandra Meher, Temesgen Zewudu

DLSU Business & Economics Review

Insurance acts as a social instrument that indemnifies the human life and properties against unforeseeable risks. It is imperative for the insurance companies to be profitable while obliging the society and nation as a risk saver of insurable risk. The research aims to investigate the association between specific internals and macroeconomic factors and the financial performance of insurance companies in Ethiopia. A quantitative approach is applied in this research by adopting inferential statistics with a balanced panel data of nine insurance companies for 15 years (2002–2016). Explanatory analysis is deployed where Pearson’s correlation and OLS regression model are applied to …

A Productivity Assessment Of Pwd Employees In A Philippine Company, Rosemary R. Seva

DLSU Business & Economics Review

This study assessed and compared the work capability of persons with disabilities (PWDs) and their able counterparts that covered the following aspects of work: (a) time on task, (b) work attitude, and (c) task compatibility. It was hypothesized that PWD workers are competent and productive in the workplace if the right task is given to them. Four employees with autism spectrum disorder (ASD) working either as administrative or store clerk in a drugstore chain participated in the study. Productivity comparison was made using time study and work sampling over two days. Supervisors were also interviewed regarding attitudes and capabilities. The …

Fiscal Policy And Stock Market Movement In The Philippines, Deborah Kim S. Sy

DLSU Business & Economics Review

The Philippine government has suffered greatly from fiscal imbalances for the past few decades. The largest fiscal deficit was recorded at PhP112 billion in 2017. Fiscal reforms led to a considerable decline of the national government debt from 52.4% of GDP in 2010 to 44.8% in 2015. The study aims to investigate the Philippine fiscal policy and its link to asset prices, as measured by the changes in the Philippine Stock Exchange Index (PSEI). Quarterly observations from 2001 to 2017 of monetary, fiscal, and economic variables were used on a vector error correction model (VECM) to observe their long-run relationship …

The Folly Of Credit As Pandemic Relief, Pamela Foohey, Dalie Jimenez, Christopher K. Odinet

Scholarly Works

Within weeks of the coronavirus pandemic appearing in the United States, the American economy came to a grinding halt. The unprecedented modern health crisis and the collapsing economy forced Congress to make a critical choice about how to help American families survive financially. Congress had two basic options. It could enact policies that provided direct and meaningful financial support to people, without the necessity of later repayment. Or it could pursue policies that temporarily relieved people from their financial obligations, but required that they eventually pay amounts subject to payment moratoria later.

In passing the CARES Act, Congress primarily chose …

From Neoliberalism To Socialism: Reimagining Socialism In Africa, Kiiru Gichuru

Dissertations and Theses

Abstract. For many scholars, pundits, policy makers, and citizens alike, Africa’s persistent maldevelopment has continued to defy the usual International Monetary Fund (IMF), World Bank, and foreign aid prescriptions that are, at times, peddled as silver bullets to the African conundrum. Beginning in the late 1970s, loans from the IMF and World Bank required African governments to implement certain conditions that were supposed to address public sector mismanagement, illiberal trade policies, low foreign investment, and state development. These austerity measures were designed to usher in an era of financial growth that would enable Africa to join the ranks of developed …

Mechanisms Of Value-Biased Prioritization In Fast Sensorimotor Decision Making, Kivilcim Afacan-Seref

Dissertations and Theses

In dynamic environments, split-second sensorimotor decisions must be prioritized according to potential payoffs to maximize overall rewards. The impact of relative value on deliberative perceptual judgments has been examined extensively, but relatively little is known about value-biasing mechanisms in the common situation where physical evidence is strong but the time to act is severely limited. This research examines the behavioral and electrophysiological indices of how value biases split-second perceptual decisions and the possible mechanisms underlying the process. In prominent decision models, a noisy but statistically stationary representation of sensory evidence is integrated over time to an action-triggering bound, and value-biases …

An Empirical Analysis Of Company Culture: Using Glassdoor Data To Measure The Impact Of Culture And Employee Satisfaction On Performance, Linnea Uyeno

CMC Senior Theses

This paper examines the impact of culture and employee satisfaction on company performance; it considers which elements of culture are most important in specific industries: manufacturing, technology, and finance. Additionally, it explores whether these elements of productive cultures are also associated with employee satisfaction. It uses data from the MIT Sloan Management Review/Glassdoor Culture 500 database, which applied machine learning to analyze 1.2 million Glassdoor reviews. This data quantitatively measures nine dimensions of culture: agility, collaboration, customer focus, diversity, execution, innovation, integrity performance, and respect—assigning each company a score for every cultural dimension. Two depende­­­nt variables are used to measure …

The Determinants Of Sectoral Employment In Nepal, Thaman P. Bastola

Masters Theses

This paper uses the data from 1991 to 2019 to analyze the determinants of employment in agriculture, industrial, and service sectors of Nepal. The data are gotten from the world development indicators (WDI), human development indicators (HDI) and Nepal Rastra Bank (NRB). The results show that significant determinants of employment in Nepal areeducation, health, population growth, interest rate, inflation rate and political conflict.The education, health, population growth, and inflation are inversely related to the employment of agricultural sectors employment. Likewise, the industrial sector employment is positively affected by the health and political conflict, and negatively affected by the level of …

Financial Development In Developing Countries, Obinna Franklin Ezeibekwe

Masters Theses

What are the economic, political, institutional, socio-cultural, and geographical determinants of financial development in developing countries? This paper uses the two-way fixed effects (with clustered standard errors) and annual panel data from 1980 to 2018 for 69 developing countries in sub-Saharan Africa, Middle East and North Africa, East and South Asia, Latin America, and the Caribbean to address this question. The principal component analysis is employed to construct a financial development index based on three financial development indicators. This study builds on previous studies by introducing new potential determinants of financial development, such as the perception of corruption, and by …

Corporate Social Responsibility And Earnings Management: Evidence From Controversial And Non-Controversial Sectors In Asia, Eugene Burgos Mutuc, Jen-Sin Lee, Fu-Sheng Tsai

DLSU Business & Economics Review

In this study, we investigate the impact of corporate social responsibility (CSR) on earnings management through discretionary accruals and real-activities decisions, in light of the increasing attention and engagement of firms from different sectors. This study contemplates on non-financial Asian firms from controversial and non-controversial sectors with 889 and 3,017 firm-year observations from 2011 to 2017. The findings reveal that Asian firms likely use a mix of accrual-based earnings management (AEM) and real-activities earnings management (REM) as a strategy to manipulate reported earnings. In terms of sector classifications, managers from controversial sectors exhibit higher opportunistic behavior than managers from non-controversial …

The Effects Of External Stakeholder Pressure On Csr Disclosure: Evidence From Indonesia, Anisa Ramadhini Trianaputri, Desi Adhariani, Chaerul D. Djakman

DLSU Business & Economics Review

This study examines the effect of external stakeholder pressure on the extent of social and environmental disclosure or corporate social responsibility (CSR) disclosure. Several studies have examined the impact of internal stakeholder pressure (e.g., ownership or board of directors’ structure) and corporate characteristics on CSR disclosure, but there has been little attention focused on the role of external stakeholders. Therefore, this research seeks to examine the influence on the extent of CSR disclosure by four external stakeholder groups: customer, creditor, auditor, and media. A total of 327 annual reports produced by 109 manufacturing companies listed on the Indonesia Stock Exchange …

On Extreme Perception Bias, Emerico Habacon Aguilar, Klarizze Martin Puzon, Imelda Revilla Molina

DLSU Business & Economics Review

This note investigates perception bias: To what extent do individual opinions confound reality? We estimated the relative gap between self-declared estimates and real data. With a sample of respondents from Laguna, Philippines, we asked about the prevalence of diabetes and smartphone usage. We observed a trend of judgment miscalibration. Responses exhibit significant deviation from facts; for example, inaccuracies can go as high as seven times the real value. Especially for estimates on smartphone ownership, bootstrapped quantile regression models showed that perception bias is associated with age.

Pendanaan Dalam Pencapaian Akses Universal Air Minum Di Indonesia, Ratria Anggraini Sudarsono, Nurkholis Nurkholis

Jurnal Ekonomi dan Pembangunan Indonesia

RPJMN 2015–2019 mandates universal access of drinking water in 2019. This study analyzes the policy using panel data regression. Random Effect Model (REM ) shows funding, per capita Gross Regional Domestic Product (GRDP ), and population density explain the water coverage of 23.57%, while the rest are explained by variables outside the model. Gross Regional Domestic Product (PDRB) per capita has the biggest impact on coverage, followed by Population Density. On funding, central government’s budget significantly has the highest impact, followed by local government’s budget (APBD), while others aren’t significant. Investment has positive effect, but high per capita investment may …

Decomposing Employment Growth In Selected Sub-Saharan African Countries: The Roles Of Structural Changes And Demographic Transition, Abidemi C. Adegboye, Clement A.U. Ighodaro

CBN Journal of Applied Statistics (JAS)

The challenge of employment growth in SSA countries goes beyond economic growth prospects to include structural and demographic dimensions. This study examines the relative contributions of structural changes and demographic factors to employment growth for a set of sub-Saharan Africa (SSA) countries using available annual data from 1970 to 2014. A decomposition approach is employed in the study using the Jobs Generation and Growth (JoGGs) method which generates results that show distributive components of employment, productivity and output changes over time in a system whereby the roles of economic structure and demographic changes could be observed. The study shows that …

The Effect Of Tax Policy On Firm Behavior And Executive Pay Components, Sheikh Touhidul Haque

Graduate Research Theses & Dissertations

The first chapter of this dissertation is motivated by the cross-sectional differences in the willingness of firms to minimize tax based on their financial structure. We investigate whether ”financially constrained” firms increase tax aggressiveness compared to it’s immediate ”less constrained” condition in response to an exogenous state tax increase. We also test whether our prediction holds true for financially distressed firms. Our identification strategy exploits 43 increases in corporate income tax rates staggered across 23 U.S. states and Washington, D.C., between 1989 and 2012. Our results reveal that constrained firms (as ranked by Kaplan & Zingales (1997) index (KZ index …

Childhood Snap Receipt As A Protective Factor Against Adult Obesity: Examining The Interaction Of Snap Participation And Neighborhood Disadvantage, Thomas Vartanian, Linda Houser

The Journal of Sociology & Social Welfare

Using the Panel Study of Income Dynamics (PSID) with family fixed-effects (FE) models, we explore how neighborhood conditions and time receiving SNAP benefits during childhood interact to relate to time spent obese in adulthood. Results suggest that, for those growing up in less advantaged neighborhoods, SNAP receipt between the ages of 9–13 and 14–18 was associated with subsequently shorter periods of time obese in adulthood. Conversely, for those growing up in more advantaged neighborhoods, SNAP receipt during these same late childhood/ adolescent time periods was associated with relatively high proportions of time in adulthood spent obese. SNAP participation during early …

Does Internet Access Create Or Destroy Social Capital? The Case Of West Java Province, Bayu Kharisma, Sutyastie Soemitro Remi

The Journal of Sociology & Social Welfare

Bonding social capital is within a group or community, whereas bridging social capital is between social groups, social class, race, religion, or other important sociodemographic or socioeconomic characteristics. This paper aims to investigate the determinants of household involvement and the effect of internet access on bridging and bonding social capital in West Java, Indonesia. The data used in this study were sourced from the results of a survey conducted by the Central Bureau of Statistics (BPS) of West Java Province in 2014, The National Socio-Economic Survey (Survei Sosial Ekonomi Nasional) on Socio-Cultural and Educational Module (Modul Sosial Budaya dan Pendidikan) …

Strategies Road Freight Transport Leaders Use To Increase Driver Retention, Johnny Mumphrey Jr.

Walden Dissertations and Doctoral Studies

The turnover of skilled over-the-road (OTR) truck drivers in the road freight transportation (RFT) industry results in significant yearly financial losses to organizations across the United States. Leaders in the industry continue to struggle to develop successful strategies for retaining these drivers. Grounded in the motivation hygiene theory, the purpose of this multiple case study was to explore strategies 5 transformational leaders from two RFT firms in North Texas used to improve OTR driver retention. Data collection included semi structured face-to-face interviews, a review of company webpages, and an assessment of company documents (e.g., employee handbooks, training manuals, and vision …

Reference Dependent Prices In Bargaining: An Experimental Examination Of Precise First Offers, Erik O. Kimbrough, David Porter, Mark Schneider

ESI Working Papers

Evidence from psychology and marketing suggests that those who make a "precise" first offer in bargaining get a better deal than those who make a "round" first offer. We report on a series of experiments designed to test for and improve our understanding of the "precise first offer" (PFO) effect in bargaining and whether it likely reflects rational optimizing or equilibrium behavior. Our experimental treatments vary whether decisions are incentivized and whether the PFO effect can emerge as an equilibrium of a cheap-talk signaling game. We find evidence of a PFO effect when subjects read a vignette and make unincentivized …

Economic Analysis Of Jewish Law, Keith Sharfman

Touro Law Review

No abstract provided.

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Planned Retirement Age In Thai People In Aging Society, Borinya Thongmanee

Chulalongkorn University Theses and Dissertations (Chula ETD)

In the context of the aging society with the increase of life expectancy and low fertility in Thailand, there are over 30 per cent of the young-old population in Thailand who require to work even after they passed the retirement age in Thailand (NSO, 2018). Since Thailand has already entered an aging society and the effect on the aging society will impact the retirement age in Thailand, this study’s objective is to find the relationship whether if there is a relationship between the planned retirement age and the aging society awareness which it is found that there is no relationship …

Research On The Development Strategy Of Cross-Border E-Commerce Of Netease Kaola Overseas Shopping In China, Yi Chen

Chulalongkorn University Theses and Dissertations (Chula ETD)

In the rapid growth of cross-border e-commerce, China Kaola Overseas Shopping Platform adopts the developed model of "foreign warehouse + domestic bonded warehouse", which has become an important part of the current cross-border e-commerce field in China. However, it still suffers from poor after-sales service, uninsured processes and poor consumer perception during delivery. This paper takes China's Kaola Overseas Shopping Platform as the research object, comparing to other similar platforms in the industry, and analyzes its cross-border e-commerce business by using "SWOT", "PEST" and "Five Forces Model". This results show how the company adjust its strategies to solve the current …

Saoake Business Analysis, Sorravee Jariyanoppanan

Chulalongkorn University Theses and Dissertations (Chula ETD)

It is interesting to see the presence of traditional construction material and supply stores in a competitive market since there are many modern trade construction companies entering the market. This analysis will explore how the local store like Saoake survives and maintains the market share through two main approaches which are SWOT analysis and Porter’s 5 forces model. This research will mention the overall construction industry analysis, the specific analysis and interpretation of Saoake company, study the management of Saoake traditional store, see how Saoake handle with Covid-19 pandemic and recommendations. The study shows that Saoake has adapted well through …

The Effect Of Capital Structure On Profitability In Tongrentang, Ransuo Yang

Chulalongkorn University Theses and Dissertations (Chula ETD)

This essay focuses on the effect of different combinations of equity and debt on profitability of Tongrentang Group during the period from 2011 to 2019 quarterly in Chinese medical industry on the basis of the methods of correlation and regression examination, to prove whether the different combinations consists of the equity and debt over different periods affect the profitability. The paper collected the main financial data from related documents posted on annual report and Shanghai Stock Exchange as well as Tonghuashun iFinD. Through correlation analysis and regression analysis, the main findings tell that a positively relationship exists between debt (over …