GST complexities in Malaysia: views from tax experts

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Naailah Nutman ◽  
Khadijah Isa ◽  
Salwa Hana Yussof
Keyword(s):  
Design Methodology ◽  
Deep Understanding ◽  
Subject Matter Experts ◽  
Structured Interviews ◽  
Content Type ◽  
Goods And Services ◽  
Diverse Backgrounds ◽  
Tax Complexity ◽  
Almost All ◽  
Practical Implications

Purpose The Goods and Services Tax (GST) implementation in Malaysia had raised various responses from many parties involved when the new tax was introduced in 2015 until its abolishment in 2018. GST complexity has been stated as part of the reasons for its resistance and abolishment. The purpose of this paper is to identify causes of GST complexities during its implementation in Malaysia. Design/methodology/approach This paper draws on causes of tax complexity from previous studies and conducted semi-structured interviews with tax experts. The respondents comprised of subject matter experts in GST and the findings are based on their numerous years of experiences handling clients with diverse backgrounds. Findings Findings from this study are categorised into legal complexity and declarative complexities. Almost all the causes of complexities from prior studies were encountered by Malaysian businesses. This study concluded that the most likely reasons for the abolishment of GST in Malaysia are: numerous rules and exception to the rules (e.g. 35 tax codes, gifts rules, 21-day rules), frequent changes of GST rulings and guidelines, GST computations that were too difficult for mixed supply and process of GST refund that were onerous and lengthy. Research limitations/implications Limitations of this paper include reliance on the respondents’ ability to accurately and honestly recall details of their experiences, circumstances, thoughts or behaviours that are being asked. Practical implications Despite the abolishment of the GST in Malaysia, it is pertinent to identify the causes of GST complexities that can be learnt by the relevant authorities. Measures can be formulated to mitigate the identified GST complexities to ensure high compliance among businesses with other existing taxes or new taxes (if any) to be introduced in the future. This includes addressing the competency of RMCD officers and businesses on the rules and regulations, minimal rules and exception to the rules, a simplified GST computations for mixed supply and a systematic refund process. Originality/value The research method used is a flexible and powerful tool to capture the voices and the ways respondents make meaning of their experience dealing with the GST matters. The findings reveal a deep understanding of the issues from the views of the experts in the field.

Has Lean improved organizational decision making?

2016 ◽  
Vol 29 (5) ◽  
pp. 536-549 ◽  
Author(s):  
Pascale Simons ◽  
Jos Benders ◽  
Jochen Bergs ◽  
Wim Marneffe ◽  
Dominique Vandijck
Keyword(s):  
Decision Making ◽  
Design Methodology ◽  
Lean Management ◽  
Structured Interviews ◽  
Organizational Decision Making ◽  
Content Type ◽  
Organizational Contexts ◽  
Sustainable Improvement ◽  
Care Processes ◽  
Practical Implications

Purpose – Sustainable improvement is likely to be hampered by ambiguous objectives and uncertain cause-effect relations in care processes (the organization’s decision-making context). Lean management can improve implementation results because it decreases ambiguity and uncertainties. But does it succeed? Many quality improvement (QI) initiatives are appropriate improvement strategies in organizational contexts characterized by low ambiguity and uncertainty. However, most care settings do not fit this context. The purpose of this paper is to investigate whether a Lean-inspired change program changed the organization’s decision-making context, making it more amenable for QI initiatives. Design/methodology/approach – In 2014, 12 professionals from a Dutch radiotherapy institute were interviewed regarding their perceptions of a Lean program in their organization and the perceived ambiguous objectives and uncertain cause-effect relations in their clinical processes. A survey (25 questions), addressing the same concepts, was conducted among the interviewees in 2011 and 2014. The structured interviews were analyzed using a deductive approach. Quantitative data were analyzed using appropriate statistics. Findings – Interviewees experienced improved shared visions and the number of uncertain cause-effect relations decreased. Overall, more positive (99) than negative Lean effects (18) were expressed. The surveys revealed enhanced process predictability and standardization, and improved shared visions. Practical implications – Lean implementation has shown to lead to greater transparency and increased shared visions. Originality/value – Lean management decreased ambiguous objectives and reduced uncertainties in clinical process cause-effect relations. Therefore, decision making benefitted from Lean increasing QI’s sustainability.

Opportunities and constraints of women entrepreneurs in Jordan: an update of the 5Ms framework

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tala Abuhussein ◽  
Tamer Koburtay
Keyword(s):  
Women Entrepreneurs ◽  
Design Methodology ◽  
Arab Countries ◽  
Structured Interviews ◽  
Content Type ◽  
Theoretical Contribution ◽  
Market Management ◽  
Potential Factors ◽  
Extended View ◽  
Practical Implications

PurposeDrawing on the “5Ms” gender cognizant framework, this study seeks to investigate how money, motherhood, management, the market and the macro/meso environment dimensions of the 5Ms may influence women's entrepreneurship in Jordan. A related aim is to offer in-depth insights and a fresh understanding of potential factors not included in the original 5Ms model.Design/methodology/approachThe study takes a qualitative-inductive approach, using semi-structured interviews with 14 women entrepreneurs from various industries in Jordan.FindingsThe paper highlights the positive (or adverse) impact of the 5Ms factors (motherhood, macro/meso environment, the market, management and money) on women entrepreneurs in Jordan and introduces new emerging factors. The paper concludes with an extended view of the 5Ms model.Practical implicationsThis study may help develop greater sensitivity and understanding about some of the adverse gender practices faced by women entrepreneurs. Policymakers in Jordan and other Arab countries may consider empowering women entrepreneurs in terms of offering more financial funds and facilities, social support, and managerial empowerment.Originality/valueThe study creates more sensitivity and awareness about the current dynamics, opportunities and impediments that affect women entrepreneurs; thus, it contributes to the extant literature by suggesting new propositions and a novel framework. This study extends Brush et al.'s (2009) 5Ms gendered framework by adding three important factors (Mental health, Maturity and Maintainability). The empirical update and contextual extension of Brush et al.'s (2009) 5Ms model highlight a theoretical contribution.

scholarly journals The importance of a room with a view for older people with limited mobility

2018 ◽  
Vol 19 (4) ◽  
pp. 273-285 ◽  
Author(s):  
Charles Musselwhite
Keyword(s):  
Older People ◽  
Design Methodology ◽  
Social Care ◽  
Structured Interviews ◽  
Content Type ◽  
Limited Mobility ◽  
Human Element ◽  
Health And Social Care ◽  
Vantage Points ◽  
Practical Implications

Purpose The purpose of this paper is to examine how older people who are almost entirely housebound use a view from their window to make sense of the world and stay connected to the outside space that they cannot physically inhabit. Design/methodology/approach Semi-structured interviews with 42 individuals were carried out who were living at home, were relatively immobile and had an interesting view outside they liked from one or more of their windows. Findings The findings suggest that immobile older people enjoy watching a motion-full, changing, world going on outside of their own mobility and interact and create meaning and sense, relating themselves to the outside world. Practical implications Findings suggest that those working in health and social care must realise the importance of older people observing the outdoors and create situations where that is enabled and maintained through improving vantage points and potentially using technology. Originality/value This study builds and updates work by Rowles (1981) showing that preference for views from the window involves the immediate surveillance zone but also further afield. The view can be rural or urban but should include a human element from which older people can interact through storytelling. The view often contains different flows, between mundane and mystery and intrigue, and between expected and random.

Medical student and psychiatrist perceptions towards a psychiatric career

2017 ◽  
Vol 22 (4) ◽  
pp. 315-323
Author(s):  
Thomas Flamini ◽  
Natasha R. Matthews ◽  
George S. Castle ◽  
Elliot M. Jones-Williams
Keyword(s):  
Medical Student ◽  
Medical Students ◽  
Medical School ◽  
Family Life ◽  
Design Methodology ◽  
Online Survey ◽  
Structured Interview ◽  
Structured Interviews ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to investigate perceptions towards a career in psychiatry among medical students and psychiatrists and identify how recruitment into the specialty may be improved. Design/methodology/approach This study locally compares medical student and psychiatric doctor responses to a structured online survey and structured interviews with key managerial figures in the Humber NHS Foundation Trust. Findings Comparison across two main areas (pre-decision exposure to psychiatry and reasons for considering a psychiatric career) found that both students and doctors were influenced to make a choice about a career in psychiatry during medical school. Medical students found compatibility with family life to be more important when considering psychiatry, whereas doctors cited content-based reasons as significant pull factors. Stigma and fear of being harmed deterred some students from choosing a career in psychiatry. Structured interview responses reiterated the importance of pre-medical school and undergraduate mentorship in bolstering future recruitment to psychiatry. Practical implications Medical students perceive certain career issues differently to their postgraduate counterparts. Widening the content-based appeal of psychiatry and optimising the medical school experience of the specialty via varied and high-quality placements may be a key step towards tackling the national shortfall in qualified psychiatrists. Originality/value This is the first published study comparing medical student and psychiatric doctor perceptions of a career in psychiatry.

Role reflections of police reservists: a study of volunteer reserve officers in Malaysia

2018 ◽  
Vol 41 (6) ◽  
pp. 813-827 ◽  
Author(s):  
Phaik Kin Cheah ◽  
N. Prabha Unnithan ◽  
Suresh Suppiah
Keyword(s):  
Police Officers ◽  
Design Methodology ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Role Orientations ◽  
Grounded Theory Approach ◽  
Practical Implications ◽  
Insight Into

PurposeThe purpose of this paper is to investigate the work roles of the Royal Malaysia Police Volunteer Reserve officers.Design/methodology/approachA grounded theory approach was utilized for the generation and analysis of the data. Data were collected through interviews, observations and follow-ups. Semi-structured interviews were conducted with 20 male and female volunteer reserve officers and 5 regular police officers aged between 24 and 58 years of mixed socioeconomic backgrounds, ethnicities and ranking in the Royal Malaysia Police force. Two civilian respondents (spouses of the Police Volunteer Reserve officers) were also interviewed for this study for the purpose of theory sampling.FindingsThe data were analyzed qualitatively resulting in a model of Royal Malaysia Police Volunteer Reserve officer roles consisting of four orientations.Research limitations/implicationsStudy outcomes are discussed theoretically and administratively. The four role orientations identified will assist researchers studying police reserve volunteerism.Practical implicationsStudy outcomes allow administrators to utilize and deploy police reservists in consonance with the four role orientations identified.Social implicationsThis study provides insight into how police reservists conceive of and execute their roles as they negotiate them in relation to the regular police officers they work with and the public from which they are drawn.Originality/valueThis is the first study of police volunteerism in Malaysia.

scholarly journals Practitioner perspectives of multi-agency safeguarding hubs (MASH)

2019 ◽  
Vol 22 (1) ◽  
pp. 9-20
Author(s):  
Sarah Shorrock ◽  
Michelle M. McManus ◽  
Stuart Kirby
Keyword(s):  
Design Methodology ◽  
Best Practice ◽  
Governance Structure ◽  
Structured Interviews ◽  
Content Type ◽  
The North ◽  
Everyday Practices ◽  
Agency Practices ◽  
Practical Implications ◽  
Insight Into

Purpose The challenges of transferring the theoretical requirements of an effective multi-agency partnership into everyday practices are often overlooked, particularly within safeguarding practices. Therefore, the purpose of this paper is to explore practitioner perspectives of working within a multi-agency safeguarding hub (MASH) and those factors that encourage or hinder a multi-agency approach to safeguarding vulnerable individuals. Design/methodology/approach Semi-structured interviews with 23 practitioners from one MASH location in the North of England were conducted, with a thematic analysis being used to analyse findings. Findings The interviews with practitioners illustrated the complexity of establishing a multi-agency approach to safeguarding. It was inferred that whilst information sharing and trust between agencies had improved, the absence of a common governance structure, unified management system, formalisation of practices and procedures and shared pool of resources limited the degree to which MASH could be considered a multi-agency approach to safeguarding. Practical implications Establishing a multi-agency approach to safeguarding is complex and does not occur automatically. Rather, the transition to collaborative practices needs to be planned, with agreed practices and processes implemented from the beginning and reviewed regularly. Originality/value Few studies have investigated the implementation of MASH into safeguarding practices, with this paper providing a unique insight into practitioner opinions regarding the transition to multi-agency practices. Whilst there is a focus on MASH, the challenges to arise from the research may be reflective of other multi-agency partnerships, providing a foundation for best practice to emerge.

Developing entrepreneurial learning triggered by factory tours

2019 ◽  
Vol 26 (6) ◽  
pp. 574-587 ◽  
Author(s):  
Angelo Bonfanti ◽  
Paola Castellani ◽  
Elena Giaretta ◽  
Federico Brunetti
Keyword(s):  
Design Methodology ◽  
Organisational Learning ◽  
Structured Interviews ◽  
Entrepreneurial Learning ◽  
Content Type ◽  
Industrial Manufacturing ◽  
Italian Case ◽  
Organisational Values ◽  
External Sources ◽  
Practical Implications

Purpose This paper aims to examine the content dimensions and methods of accelerating the entrepreneurial learning (EL) triggered by participating in learning events, such as factory tours. It particularly focuses on the Italian case of Open Factory – an open-doors event of industrial manufacturing culture. Design/methodology/approach This study adopted a qualitative approach using the “Gioia” methodology. Data were mainly collected through semi-structured interviews with firms participating in and organising Open Factory. Findings The dimensions of EL are learning from critical reflection, experience and external sources, while the enablers of EL (factors that accelerate learning) are varied and connected to organisational learning in the form of individual-, team- and institutional-level learning. Based on these results, this paper proposes a model for developing EL triggered by participating in learning events. Practical implications This research suggests developing appropriate organisational conditions inside firms, especially by entrepreneurs. These conditions are connected to sharing organisational values to foster learning, such as trust, commitment, involvement, awareness, sharing of experiences, exchange, autonomy and freedom. In addition, this study suggests ways that the EL model proposed in this research can be adapted to other learning events. Originality/value This is the first study to connect factory tours to learning events and EL. It highlights the ways that participating in the Open Factory event created the chance to develop learning across organisational levels inside firms.

scholarly journals Online disclosure practices of halal-friendly hotels

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ikram Nur Muharam ◽  
Mehmet Asutay
Keyword(s):  
Service Provision ◽  
Design Methodology ◽  
Online Marketing ◽  
Content Type ◽  
Random Samples ◽  
Halal Food ◽  
Islamic Identity ◽  
Almost All ◽  
Fresh Insight ◽  
Practical Implications

Purpose This research analyses the online disclosure practices of halal-friendly hotels, denoting their service provision within “halal” expectancies. This study aims to discover the halal attributes commonly used in the online marketing practices of halal-friendly hotels. Design/methodology/approach The methods used in this study include a deductive approach through literature, which was then followed by an initial investigation of several random samples that produced 24 points of halal-friendly attributes, and then content analysis to find out the online disclosure practices of 55 halal-friendly hotels. Further insights gathered through analysis of the use of Islamic images and symbols; also, by examining the nexus between the disclosure level and other variables such as halal-friendly certification level, star-level and guest ratings. Findings The results show that most hotels classify themselves as halal-friendly by providing information that articulates Islamic identity or by informing the existence of prayer facilities. Information displayed includes halal food, halal places, alcohol-free policy, prayer facilities and Qibla direction. Furthermore, image analysis shows that almost all hotels use human photographs, and the preferred gender is male; only a few hotels expose Islamic symbols. Most hotels maintain a neutral impression by avoiding “Islamised gender” and not overly emphasising Islamic images. Otherwise, halal-friendly certification level is positively correlated with the disclosure level. Practical implications The results provide a fresh insight regarding the online marketing practices of the halal-friendly hotels and could be used as a benchmark by the practitioners. Originality/value This topic is still unexplored; it shows this research originality.

Relationships, instruction, understandings: one district’s implementation of rounds

2015 ◽  
Vol 53 (5) ◽  
pp. 625-641 ◽  
Author(s):  
Rachel Roegman ◽  
Thomas Hatch ◽  
Kathryn Hill ◽  
Victoria S. Kniewel
Keyword(s):  
Design Methodology ◽  
Mixed Methods Study ◽  
Empirical Knowledge ◽  
Structured Interviews ◽  
Content Type ◽  
Building Administrators ◽  
Instructional Rounds ◽  
Shared Understandings ◽  
District Initiatives ◽  
Practical Implications

Purpose – The purpose of this paper is to show how instructional rounds contributes to shared understandings and facilitates the development of relationships among administrators. Design/methodology/approach – This mixed methods study draws on three years of data in a district engaged in rounds. Administrators annually completed a social network survey, which focussed on how often they interacted around instructional issues. Additionally, the authors conducted semi-structured interviews with a purposeful sample of administrators. Findings – Administrators have increased their participation in and understanding of instructional rounds, as well as their understanding of district initiatives. However, results are mixed when looking at the quantitative data. While the theory of rounds suggests that the process would lead to increased interactions, the authors found a statistically significant decrease. Research limitations/implications – Implications include examining rounds as part of a district’s set of formal and informal structures. Also, results suggest further examination of how turnover impacts networks. Finally, expanding the number of interviews may present a more mixed qualitative experience of rounds. Practical implications – As districts adopt initiatives based on observations, rounds can be used to support administrators’ growth in understanding these initiatives. Simultaneously, districts need to consider the purpose for both central office and building administrators and how those purposes align with protocols, norms, and practices they use. Originality/value – This paper advances the empirical knowledge on instructional rounds, which has been gaining popularity, though little empirical analysis exists of the process, how its theory of action is enacted, and how administrators experience rounds.

Learning film production

2014 ◽  
Vol 26 (5) ◽  
pp. 296-309 ◽  
Author(s):  
Leona Bunting ◽  
Margaretha Herrman ◽  
Marita Johanson
Keyword(s):  
Education System ◽  
Design Methodology ◽  
Formal Education ◽  
Film Industry ◽  
Intrinsic Value ◽  
Film Production ◽  
Structured Interviews ◽  
Content Type ◽  
The Individual ◽  
Practical Implications

Purpose – The purpose of this study is to contribute knowledge about learning linked to the film industry by investigating how film producers reason about learning for and in the profession. Design/methodology/approach – This study is based on semi-structured interviews with 20 film producers, both university and workplace trained (UWT) and workplace trained (WT). The content analysis is based on the transcribed dialogues. The study is empirical, explorative and qualitative. Findings – The interviewees consider networks to be of utmost importance for gaining entrance to and continuously finding work in the film industry. They also reason about required knowing and what learning practices are available. Although formal education is not advocated by all, it can hold intrinsic value for the individual. Traditions of learning are being scrutinized, and critical reflection is replacing naivety and emotionality. Practical implications – Different aims regarding learning in the formal education system and film industry result in a gap which needs to be bridged to challenge conserving and reproducing patterns of learning. Collaboration is suggested as a solution benefiting both the individual learner and the film industry. The resulting knowledge from this study can thus be used by the formal education system and the film industry when developing forms for collaboration surrounding learners of film production. Originality/value – The focus presented in this paper of learning in and for film production has been sparingly addressed in previous research.

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