Business Commons^™

Relationship Of Foreign Institutional Ownership And Management Incentives To Tax Avoidance, Sri Pujiningsih, Nisa Aurelya Salsabyla

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to examine whether foreign institutional ownership and management incentives can prevent tax avoidance practices in companies. The study was carried out on the manufacturing companies registered on IDX in the 2018-2020 period with 150 observations taken from 50 samples of companies. The sample selection used was purposive sampling. The data were analyzed using multiple regression. The results show that ownership of foreign institutions and management incentives negatively affect tax avoidance, which means that both factors can reduce tax avoidance. This result confirms the perspective of the agency theory used. Likewise, this study helps to enrich agency theory …

Indonesian Halal Msme Open Innovation With Islamic Fintech Adoption, Muhammad Alfarizi, Ngatindriatun Ngatindriatun

Jurnal Akuntansi dan Keuangan Indonesia

The Fourth Industrial Revolution has led to the development of Islamic FinTech innovations to meet the needs of the Muslim community. This study analyzes the factors that determine the adoption of Sharia FinTech by halal MSME owners. The study utilized an exploratory method based on an online survey of halal MSME owners with 319 samples. The PLS-SEM analysis technique was chosen to prove the research hypothesis. This research finds that variables such as religiosity, Islamic financial literacy, and perception of risk affect the intention to adopt Islamic FinTech. The UTAUT2 variable has a positive effect on knowledge of Sharia FinTech …

دور الائتمان المصرفي في تحقيق الكفاءة والعدالة والرفاهية مصرف الرافدين أنموذجآ للمدة (2008- 2020 )., رزاق ذياب شعيبث, محمد ضايف مزعل

Muthanna Journal of Administrative and Economics Sciences

بعد أربعة عقود من سيطرة الدولة والقطاع العام على مختلف مفاصل الاقتصاد و مزاحمة القطاع الخاص ودخول العراق في ثلاث حروب متتالية، نجم عن هذه الأحداث تشوهات اقتصاديه واجتماعية في الاقتصاد العراقي الأمر الذي دفع بالحكومة إلى تبني سياسة الدعم والتدخل الذي حملها عبئا كبيرا شكل ضغطا على الموازنة العامة، وان كل ذلك يأتي ضمن إطار إمكان تحقيق و بلوغ الرفاهية الاقتصادية للمواطنين , وبالرغم من ذلك نجد إن الرفاهية الاقتصادية في العراق لا تقاس بدرجه التطور الاقتصادي أو نوعيه الحياة بمستويات صحية وتعليمية، بل تقاس بالجمع بين معامل جيني و متوسط دخل الفرد، وان وصل مستوى الرفاهية الاقتصادية في …

مدى إمكانية قياس متطلبات جودة الاداء المهني بمكاتب المراجعة الخارجية- دراسة ميدانية على مكاتب المراجعة الخارجية بولاية الخرطوم – السودان –, مزمل عوض طه أحمد

Muthanna Journal of Administrative and Economics Sciences

هدف البحث إلى تحديد وقياس مدى إهتمام مكاتب المحاسبة والمراجعة السودانية بتحقيق متطلبات جودة الأداء المهني لخدمات المراجعة الخارجية، حيث أقتصر البحث على المتطلبات الخاصة بمكتب المراجعة وتلك المتعلقة بفريق المراجعة ، تم جمع بيانات البحث من المراجعين بمكاتب المراجعة الخارجية بولاية الخرطوم – السودان ،حيث تغطي الدراسة العام 2022 وذلك من خلال استمارة استبيان تم تطويرها لهذا الغرض. أوضحت نتائج البحث وجود إهتمام من قبل مكاتب المحاسبة والمراجعة السودانية بتطبيق متطلبات جودة الاداء المهني للمراجعة الخارجية. أوصى البحث بأهمية وجود ارتباط لشركات المراجعة الكبرى BIG4 في بيئة المراجعة السودانية مما يعزز ويدعم تحقيق جودة الاداء المهني للمراجعة الخارجية ، …

Developing Management Skills On The Financial Performance Of Smes Is A Priority In Iraq, Ahmed Nawar Naseef

Muthanna Journal of Administrative and Economics Sciences

This research aims to develop managerial skills on the financial performance of small and medium-sized companies as a priority in Iraq, in which human resources management is an important aspect in enhancing the competitiveness of the institution and raising its position. Financial performance in terms of indicators, and the research sample was several companies operating in the Iraqi market for securities. This research came out with several conclusions. The most important of which is that strategic human resource management strategies significantly impact the growth and profitability of small and medium companies, and the research recommends several recommendations. The most important …

Fixing The Taxation System - Part Ii, Ishrat Husain Dr.

Faculty Research - Newspaper and Magazine Articles

Studies on sectoral incidence show that industry bears more than two-thirds of the tax, while the services sector bears about 21 per cent and agriculture 3.0 per cent. In the services sector, transportation and trade together account for one-third of GDP. The wholesale and retail trade sector contributes 18 per cent to GDP but pays only 2.9 per cent in income tax. The potential realizable gap in this sector is 0.5 per cent of GDP. Except for a few companies, the transport subsector is dominated by small- and medium-size operators. Only air and shipping companies yield some revenues. Similarly, out …

Evaluating The Degree Of Using Islamic Financing Instruments Based On The Concept Of Indebtedness And Its Developmental Importance (A Case Study Of Palestine Islamic Banks 2013-2019), Azmi Awad

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to shed light on the Islamic financing instruments based on the concept of Indebtedness and indicate the degree of the use of those instruments in the Islamic banks during 2013-2019. This could be achieved by indicating the size and degree of concentration of the use of those instruments and the fairness of their distribution to various economic sectors on the one hand, and explaining the developmental importance of those financing instruments in the economy on the other hand. The researcher used the descriptive analytical approach and the comparative approach. To test the validity of the hypotheses, Pearson …

Evaluation Of The Practice Of Community Pharmacists In Amaran City In Yemen To Community Pharmacy Profession During The Coronavirus Pandemic (Covid-19) – A Field Study, Mohammed Qatinah, Abdulaziz Saran, Yasser Al-Salaway, Rasha Hobish, Munif Shaalan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed to assess the practice of community pharmacists in Amran City of the profession of community pharmacy during the coronavirus pandemic (COVID-19). The study used the descriptive approach, using a questionnaire that was distributed in October 2020, to a sample of (91) community pharmacists working in pharmacies in Amran City. The results of the study showed that the mean of the responses of the sample members about practicing the profession of community pharmacy amounted to (4.1262) with a standard deviation of (0.306) which is high, the mean of the axis of the precautionary measures reached (3.9135) with a …

The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.

To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.

The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …

Urban Expansion Of Energiewende In Germany: A Systematic Bibliometric Analysis And Literature Study, Peter Yang

Faculty Scholarship

Background: Despite Germany’s world leadership of Energiewende, there have been mounting challenges, such as the slowdown of German renewable energy growth since 2017, when the Merkel administration dramatically changed the German renewable energy promotion policy from feed-in tariffs to competitive auctions. These challenges pose important research questions about whether and how an emerging urban expansion of Energiewende can serve as a vital solution to counteract the challenges to the energy transition. Answering these research questions provides a unique opportunity to explore the academic and historic foundations of the energy transition and its urban expansion, the emerging events that exemplify urban …

Social Media Addiction- Risk Of Addiction In India Measured Through Bergen Social Media Addiction Scale(Bsmas), Shivani Arora, Manoj Kumar, Kaashvi Piplani

Management Dynamics

Background: Social Media usage is on the rise since its inception in the early 2000s. Though some aspects of Behavioral Addictions like Online gaming have been recognized as addictions, excessive social media usage requires more studies to validate the same. The study considers the General Pathological Internet Use aspect of the Cognitive Behavioural Model theory in its approach to deciphering Social Media Addiction.

Objective: This study aims to determine what percentage of the population studied is at a high risk of developing Social Media Addiction and analyzes the factors prevalent to Indian users, The shorter version of the Bergen Social …

Why Do Nations Fail In Developing Industries And Sustaining Productive Gdp? A Contrarian Perspective, Jay Nathan

Journal of Global Awareness

Few nations develop and sustain industries for quality and productive gross domestic product (GDP). Understandably, nations differ in their political, economic, natural resources, and technological strengths. Extracting natural resources and exporting them to industrially developed nations and corporations will not contribute to creating new wealth domestically, especially for nations at the bottom of the global industrial pyramid. Additionally, paying attention to the GDP breakdown of industries, and identifying value-adding industries for the future sustainable growth of a nation, is relevant. Instead of the status quo, following GDP growth for its own sake, the contrarian approach is to make strategic choices …

Diversity And Employees’ Challenges In The Workplace: The Case In Selected Resorts In Calamba City, Laguna, Philippines, Mark Gabriel Aguilar, Rizza Fonacier, Andrea Duldulao, Shella Marie Pangilinan, Jeanella Mae Paz, Sheryll Cruz, Trisha Mae Nicole Marticio, Vivialyn Pecayo

Journal of Global Awareness

With present issues pertaining to discrimination and underrepresentation, the growing demand towards equality and equity in society as reflected in legislative bills being filed, street demonstrations, and organized programs, and the number of studies that confirms higher productiveness of diverse workplaces, employers are expected to evaluate prospective employees' socio-demographic profiles aside from knowledge, skills, and personality. This has led to this study that aims to develop a conclusion if the workplace in the tourism industry, resort establishments in Calamba City, Laguna, embraces diversity, as well as to know the challenges that employees experience in working with colleagues who have different …

The New Map: Energy, Climate, And The Clash Of Nations, Jay Nathan

Journal of Global Awareness

No abstract provided.

Cultural Profile As Determinant Of Work Outcomes In A Collectivist Context, Edward Akoto, Emmanuel Owusu, Prince Gyimah, Augustine Acheampong, Veronica Adu-Brobbey

Journal of Global Awareness

Extant research evidence shows that interpersonal bonds—the bond to the immediate supervisor and work team—have an incremental predictive effect in western settings, neglecting emerging economic and cultural environments. This study, thus, examines the impact of cultural profiles on interpersonal bonds and related performance in an emerging market context. Specifically, the study examines the emergence of profiles based on micro-level psychological collectivism (individualism) and power distance orientations. The study further examines the effect of the emerged profiles on interpersonal bonds and the performance of activities related to the targets of the bonds. A survey questionnaire was used to collect data from …

Tourist Accommodation Demand Vs. Blue Flag Award: Review And A Simple Empirical Approach To Bivariate Trends In The South-East Of Spain, Javier Alarcon

Journal of Mediterranean Tourism Research

An analytical review of the literature on the effect of the Blue Flag eco-label on tourism demand reveals clear divergences. Certain free sources provide valuable panel data to study trends over time in Blue Flag awards to beaches, on one side, and the demand for accommodation in bathing season, on the other. These data also serve as a basis for the construction of correlation models, such as the simple approach tested here in a representative territory of sun&beach tourism, on the south and east coasts of Spain. As a result, these two variables follow a similar trend, and the Blue …

Leadership Doctorates Newsletter: Volume 8, Number 4, Larry Starr, Phd

Leadership Doctorates Newsletter (Formerly Strategic Leadership Newsletter)

In this Issue:

• Congratulations to Dr. Andrew Braverman and Dr. Michael Jones
• Complex and Strategic Leaders who have Graduated with DMgt or PhD Degree
• Emerging Complex and Strategic Leaders Working Toward Degree Completion
• Updated Doctoral Candidate Status
• Our New Home is the School of Business in the College of Design, Engineering and Commerce About the
• Academic Appointments Update: Larry Starr
• Strategic Leadership and Complex Systems Leadership Alumni
• Alumni Profiles : Reverend Dr. Valerie Andrews
• Research Project: Reverend Dr. Valerie Andrews
• Research Project: Carol Haines
• Congratulations to Derek Hunsberger

Learning How Research Design Methods Work: A Review Of Creswell’S Research Design: Qualitative, Quantitative And Mixed Methods Approaches, Monanol Terfa Chali, Shimekit Kelkay Eshete Mr., Kenenisa Lemi Debela Dr.

The Qualitative Report

In reviewing the fourth edition of John Creswell’s Research Design: Qualitative, Quantitative and Mixed Methods Approaches (2014), the reviewers found this book to be a comprehensive guide for researchers in the field of social and academic management. They also observed that Creswell expertly explained the concepts described in this book and supported the theories with practical qualitative, quantitative, and mixed approach.

Another History Of Global Financial Markets: Local Stock Market Integration Since 1913 From A Network Perspective, Cécile Bastidon, Michael Bordo, Antoine Parent, Marc Weidenmier

Business Faculty Articles and Research

We examine local and global equity market integration since 1900 using network methods. The analysis uncovers a new stylized fact about equity market integration over the past 120 years. Local equity market integration generally increases over the entire sample period. This finding is at odds with much of the existing literature that describes long-run market integration as following a U-shape pattern. Global stock market integration peaks in 1913 followed by disintegration during the Great Depression and Bretton Woods periods. Then it rebounds and achieves the highest level of integration during the recent period of globalization that began in the early …

A Study On The Effect Of Emotional Efforts Of Academicians In Tourism Departments On Job Stress, Hasan O. Seyhanlioglu, Sevki Ulema

Journal of Mediterranean Tourism Research

The aim of this study is to examine the emotional labor and job stress levels of tourism academicians who train sector managers. The t-test and One-Way ANOVA analysis were conducted to determine whether there is a difference between the quantitative data collected from 346 individuals working as academicians in tourism departments operating in Turkey and the demographic characteristics of the variables. In addition, explanatory factor analysis was performed for the emotional labor scale. As a result, it has been observed that the stress level is high in academicians who have just started their profession.

Feeling The Heat: Climate Change Is Becoming A Big Factor In Business Decision-Making, Risk Assessment, Candace Beeke, Sahan Dissanayake, Jennifer Price, Moss Adams

Economics Faculty Publications and Presentations

Portland Business Journal Publisher and President Candace Beeke spoke recently with PSU’s Sahan Dissanayake and Jennifer Price, with Moss Adams, about the direct and indirect effects of climate change on business, along with the physical impacts and economic hazards. Here are their insights.

Fixing The Taxation System - Part I, Ishrat Husain Dr.

Faculty Research - Newspaper and Magazine Articles

Very few people outside the economics profession realize that fiscal (government revenue and expenditure) and current accounts (inflows and outflows of foreign exchange) are closely interlinked. A current account is an accounting identity which shows the difference between a country’s national savings and domestic investments. China is a current account surplus country because its national savings are higher than its investment needs and is therefore a capital exporting nation that is financing the current account deficit of the US. Pakistan, except for three years – 2003, 2004 and 2005 – has been a current account deficit country. Since significant foreign …

Managing Artificial Intelligence Projects: Key Insights From An Ai Consulting Firm, Gregory Vial, Ann-Frances Cameron, Tanya Giannelia, Jinglu Jiang

Management and Accounting Faculty Scholarship

While organisations are increasingly interested in artificial intelligence (AI), many AI projects encounter significant issues or even fail. To gain a deeper understanding of the issues that arise during these projects and the practices that contribute to addressing them, we study the case of Consult, a North American AI consulting firm that helps organisations leverage the power of AI by providing custom solutions. The management of AI projects at Consult is a multi-method approach that draws on elements from traditional project management, agile practices, and AI workflow practices. While the combination of these elements enables Consult to be effective in …

The Impact On Gay Men Of Support And Enforcement Of Workplace Dei Policies: A Meta Analysis, Steven M. Vega

Student Theses and Dissertations

The poor enforcement of workplace DEI policies affects gay men in ways that are unique and invite close attention. The nature of the impact of missing or unsupported DEI policies on gay men has been widely debated in the field of human resources and communication studies, with scholars such as David Wicks, Helen Seitzer, James Ward, and Diana Winstansley arguing that these effects include lasting negative mental and physical health effects and discomfort with self-disclosure in the workplace. However, the existing research on this topic has not sufficiently considered the effects of the poor enforcement of workplace DEI policies side …

2022-December-22-Etsu Celebrates The Class Of 2022, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (December 10, 2022) – East Tennessee State University celebrated more than 1,500 members of the Class of 2022 during two Commencement ceremonies held at the Ballad Health Athletic Center today.

During the morning ceremony, Dr. Cerrone Foster, recipient of the university’s 2022 Distinguished Faculty Award in Teaching, was the keynote speaker. Foster, who was also a recipient of the 2022 Notable Women of ETSU award, encouraged the graduates to do big things, do good things and do hard things.

“You navigated the before and after of a pandemic; you navigated the ups and downs of it, and you …

Lessons Learned: Gaurav Vasisht, Sandra Ward

Journal of Financial Crises

Gaurav Vasisht served as assistant counsel, banking and financial services, to the governor of New York during the Global Financial Crisis of 2007–2009 (GFC). In his role, Vasisht set the governor’s agenda for banking and financial policy and oversaw the regulatory and legislative priorities of the state banking and insurance departments. Vasisht played a pivotal role in developing and drafting consumer protection legislation, particularly as it related to housing foreclosures at the time of the crisis. This Lessons Learned is based on an interview with Vasisht that occurred on September 27, 2019.

Lessons Learned: Kevin Stiroh, Mercedes Cardona

Journal of Financial Crises

Kevin Stiroh was head of the Financial Sector Analysis Supervision Group at the Federal Reserve Bank of New York (FRBNY) during the Global Financial Crisis of 2007–2009 (GFC). At the FRBNY, Stiroh was a leader in the design of the “stress test” for the banking system, the Supervisory Capital Assessment Program (SCAP). In the aftermath of the GFC, members of the FRBNY, including Stiroh, drafted a report on systemic risk and bank supervision, laying out lessons learned from the crisis and their recommendations. In February 2021, Stiroh transitioned from the FRBNY to a leadership position with the Federal Reserve Board …

Lessons Learned: Veerathai Santiprabhob, Maryann Haggerty

Journal of Financial Crises

Veerathai Santiprabhob was the governor of the Bank of Thailand from 2015 to 2020, a period that included the onset of the COVID-19 pandemic. Earlier in his career, he was an economist at the International Monetary Fund. At the time of the 1997–1998 Asian Financial Crisis, he returned to his home country to take a position at the Ministry of Finance. There, he was involved with the government response to that financial crisis. From 2000 to 2015, he held private-sector finance jobs before going to lead the Bank of Thailand. This Lessons Learned is based on an interview with Santiprabhob …

Lessons Learned: Erik Sirri, Mercedes Cardona

Journal of Financial Crises

Erik Sirri served as director of the Division of Trading and Markets at the US Securities and Exchange Commission (SEC) from 2006 to 2009. In his post, he was responsible for matters relating to the regulation of stock and option exchanges, national securities associations, brokers-dealers, clearing agencies, transfer agents, and credit rating agencies. Before joining the SEC in 1996, he was an assistant professor of finance at the Harvard Business School from 1989 to 1995. Sirri served as the SEC’s chief economist until 1999, before returning to academia. He is currently a professor of finance at Babson College. His research …

Lessons Learned: Claudia Sahm, Mercedes Cardona

Journal of Financial Crises

Claudia Sahm was a principal economist in the Division of Research and Statistics of the Board of Governors of the Federal Reserve System from 2007 to 2017 and section chief for the Consumer & Community Development section in the Division of Consumer and Community Affairs from 2017 to 2019. Her work focused on macro forecasting; she also researched household behavior and responses to fiscal stimulus. While at the Fed, she proposed the Sahm Rule, a gauge to call the start of a recession, based on an average of the unemployment rate. The rule is part of Sahm’s work on the …