Natural resources tax volatility and economic performance: Evaluating the role of digital economy

2022 ◽  
Vol 75 ◽  
pp. 102510
Author(s):  
Qiang Ma ◽  
Grzegorz Mentel ◽  
Xin Zhao ◽  
Raufhon Salahodjaev ◽  
Zebo Kuldasheva
Keyword(s):  
Natural Resources ◽  
Economic Performance ◽  
Digital Economy ◽  
Performance Evaluating

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA)

2009 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Salina Abdullah ◽  
Ern Chen Loo
Keyword(s):  
Natural Resources ◽  
Undergraduate Students ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Future Generations ◽  
Business And Society ◽  
Four Dimensions ◽  
Sustain Ability ◽  
The Relationship

Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus.

Influence of social networks on business processes’ development

2020 ◽  
Vol 19 (12) ◽  
pp. 2225-2252
Author(s):  
E.V. Popov ◽  
V.L. Simonova ◽  
O.V. Komarova ◽  
S.S. Kaigorodova
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Business Models ◽  
Business Processes ◽  
Digital Economy ◽  
Theoretical Understanding ◽  
Sales Channels ◽  
A Value ◽  
The Impact

Subject. The emergence of new ways of interaction between sellers and buyers, the formation of new sales channels and product promotion based on the use of digital economy tools is at the heart of improving the business processes. Social networks became a tool for development; their rapid growth necessitates theoretical understanding and identification of potential application in enterprise's business process digitalization. Objectives. We explore the role of social media in the digitalization of business processes, systematize the impact of social networks on business processes of enterprises in the digital economy. Methods. The theoretical and methodological analysis of social networks as a tool for digitalization of company's business processes rests on the content analysis of domestic and foreign scientific studies, comparison, generalization and systematization. Results. We highlight the key effects of the impact of social networks on the business processes of the company; show that the digitalization of business processes should be considered in the context of a value-based approach, aimed at creating a value through the algorithmization of company operations. We determine that social networks are one of the most important tools for digitalization of company's business processes, as they have a high organizational and management potential. We also systematize the effects of social media on company's business processes. Conclusions. We present theoretical provisions of the impact of social networks on business processes of enterprises, which will enable to model and organize ideas about the development of digital ecosystems and the formation of business models.

DIGITAL ECONOMY AND GLOBALIZATION: THE IMPORTANCE OF DIGITAL ENTREPRENEURSHIP DEVELOPMENT

2020 ◽  
Vol 6 (3) ◽  
pp. 17-20
Author(s):  
Farxod Tursunov ◽  
Keyword(s):  
Business Models ◽  
Digital Economy ◽  
Management Systems ◽  
Entrepreneurship Development ◽  
New Business ◽  
Definition Of ◽  
Digital Enterprise ◽  
New Business Models ◽  
Digital Entrepreneurship

The article discusses the role of the digital economy in the development of the country, how it becomes the basis of the economy, new business models and management systems. The opinion of scientistsis analyzed, a definition of a digital enterprise is given

Peranan Negara dalam Liberalisasi Ekonomi Vietnam: Analisis Terhadap Dasar Doi Moi 1986

2020 ◽  
Author(s):  
Muhamad Helmy Sabtu ◽  
◽  
Khairul Azman Mohamad Suhaimy ◽  
Nurul Aimi Razali
Keyword(s):  
Gender Equality ◽  
Foreign Investment ◽  
Economic Performance ◽  
Level Of Education ◽  
Positive Effects ◽  
Doi Moi ◽  
The People ◽  
Effective Policy ◽  
Economic Landscape

This article analyses the role of state in the policy of economic liberalisation in Vietnam. Doi Moi, which was launched in 1986, is a very influential and effective policy in changing the socio-economic landscape of the people in the country. The results of this study prove that there are positive effects on the increase of foreign investment inflows, the eradication of starvation and unruly poverty, the increase of level of education, the improvement of gender equality and women's rights as well as the sustainability of the environment after Doi Moi is implemented. Through Doi Moi, Vietnam is moving towards a developing country status with good economic performance both at the Southeast Asian and global.

KAUTILYA ON THE SCOPE AND METHODOLOGY OF ACCOUNTING, ORGANIZATIONAL DESIGN AND THE ROLE OF ETHICS IN ANCIENT INDIA

2004 ◽  
Vol 31 (2) ◽  
pp. 125-148 ◽  
Author(s):  
Balbir S. Sihag
Keyword(s):  
Economic Development ◽  
Economic Performance ◽  
Organizational Design ◽  
Conflicts Of Interest ◽  
Critical Role ◽  
Ethical Values ◽  
Allocation Of Resources ◽  
Economic Data ◽  
Ancient India

Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of resources, which was considered an important source of economic development. He viewed philosophy and political science as separate disciplines but considered accounting an integral part of economics. He specified a very broad scope for accounting and considered explanation and prediction as its proper objectives. Kautilya developed bookkeeping rules to record and classify economic data, emphasized the critical role of independent periodic audits and proposed the establishment of two important but separate offices - the Treasurer and Comptroller-Auditor, to increase accountability, specialization, and above all to reduce the scope for conflicts of interest. He also linked the successful enforcement of rules and regulations to their clarity, consistency and completeness. Kautilya believed that such measures were necessary but not sufficient to eliminate fraudulent accounting. He also emphasized the role of ethics, considering ethical values as the glue which binds society and promotes economic development.

scholarly journals “Crazy Jack” and the “Gay CEO”: Visions, Entrepreneurship, and the Chinese State in the New Digital Economy

2021 ◽  
Vol 50 (1) ◽  
pp. 63-85
Author(s):  
Marina Svensson
Keyword(s):  
Social Relations ◽  
Personal Narratives ◽  
Digital Economy ◽  
The State ◽  
Business Leader ◽  
Online Spaces ◽  
Chinese State ◽  
To Receive

This article analyses the visions, careers, and companies of Jack Ma of Alibaba and Geng Le of Blue City. Jack Ma is a well-known business leader and visionary, whereas the less well-known Geng Le only began to receive more attention since launching a successful gay dating app in 2012. The article focuses on the personal narratives and visions of these two IT entrepreneurs. It provides new perspectives on the role of individual entrepreneurs in relation to the Chinese state’s global ambitions and vision of creating a “strong internet country.” It argues that the commercialisation and platformisation of the Chinese internet, and the growing transnational nature of Chinese IT companies, serve to make them more, not less, co-dependent of the state and its visions. The internet’s emancipatory potential is today increasingly conflated with consumption, and online spaces and social relations are subject to both commodification and datafication.

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