Restoran Çalışanlarının Algılamış Oldukları Örgütsel Güven Düzeylerinin Örgütsel Vatandaşlık ve İş Performansına Etkisi: Eskişehir Örneği (The Impact of Levels of Organizational Trust Perceived by Restaurant s Employees on Organizational Citizenship and Business Performance: The Case of Eskişehir)

Although existing works have investigated the influence of employee’s job insecurity on his or her perceptions or attitudes, those studies relatively have paid less attention to the influence of it on employee’s behaviors, as well as to its intermediating mechanisms of the relationship between job insecurity and the behaviors. Considering that employee’s behaviors substantially influence various organizational outcomes, I believe that studies which examine the impact of job insecurity on the behaviors as well as its underlying processes are required. Grounded on the context–attitude–behavior framework, I delved into the intermediating mechanism between job insecurity and organizational citizenship behavior with a sequential mediation model. In specific, I hypothesized that employee’s organizational trust and organizational identification would sequentially mediate the job insecurity–organizational citizenship behavior (OCB) link. Utilizing 3-wave time-lagged data from 303 employees in South Korea, I found that organizational trust and organizational identification function as sequential mediators in the link. The finding suggests that organizational trust and organizational identification are underlying processes to elaborately explain the job insecurity–OCB link.

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(THE IMPACT OF ORGANIZATIONAL TRUST ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (A FIELD STUDY ON GENERAL AUTHORITY OF CIVIL AVIATION IN JEDDAH: أثر الثقة التنظيمية على سلوك المواطَنة التنظيمية(دراسة ميدانية على الهيئة العامة للطيران المدني بمحافظة جدة)

المجلة العربية للعلوم ونشر الأبحاث مجلة العلوم الاقتصادية والإدارية والقانونية ◽

10.26389/ajsrp.q300119 ◽

2019 ◽

Vol 3 (6) ◽

Author(s):

Samah Abdul Qader Al-Asimi - Mohammed Faleh Al-Hunaiti

Keyword(s):

Human Resources ◽

Organizational Citizenship ◽

Organizational Citizenship Behavior ◽

Organizational Trust ◽

Civil Aviation ◽

Citizenship Behavior ◽

Descriptive Approach ◽

Immediate Supervisor ◽

The Impact ◽

Supervisor Trust

The main objective of this study is to illustrate the impact of the Organizational Trust on Organizational Citizenship Behavior. The study also aims to identify the level of the Organizational Trust which include: (Trust in Organization, Trust in Immediate Supervisor, Trust in Coworkers). And the level of practicing Organizational Citizenship Behavior which include: (Altruism, Sportsmanship, Conscientiousness, Civility, Civilized behavior) among the employees of the General Authority of Civil Aviation. To achieve the study objectives, the researcher adopted the analytical descriptive approach and applied the questionnaire as a data collection tool. The study community consists of all employees of the General Authority for Civil Aviation at King Abdul Aziz Airport in Jeddah. The questionnaire was distributed to a random sample (n= 280). A total of 236 questionnaires were valid for analysis. A number of results have been reached, the most important of which are: the Organizational Trust and its dimensions positively influences the Organizational Citizenship Behavior in its dimensions. The results showed that the Organizational Trust was high at an average of (3.51/5), Trust in Coworkers was high (3.95/5), Trust in Immediate Supervisor was high (3.56/5), and Trust in Organization was average (3.14/5). The results showed that the practice of Organizational Citizenship Behavior was high (3.73/5) in all dimensions. Considering the results reached, the study made several recommendations, the most important of which are: The Authority's management should promote the Organizational Trust among employees by improving human resources practices; take into consideration the interests of employees when making decisions regarding human resources; provide a justification for the adoption of these decisions in recognition of the employees’ feelings.

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Affect and Organizational Citizenship Behavior: The Impact of Leader-Member Exchange

PsycEXTRA Dataset ◽

10.1037/e518612013-522 ◽

2005 ◽

Cited By ~ 1

Author(s):

Foo Hoon Lee ◽

Mahfooz A. Ansari

Keyword(s):

Organizational Citizenship ◽

Organizational Citizenship Behavior ◽

Citizenship Behavior ◽

Leader Member Exchange ◽

Member Exchange ◽

The Impact

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TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

Business And Management Studies An International Journal ◽

10.15295/bmij.v1i2.63 ◽

2014 ◽

Vol 1 (2) ◽

pp. 187

Author(s):

Serdar KUZU

Keyword(s):

Business Performance ◽

Transfer Pricing ◽

Tax Law ◽

Economic Activities ◽

Tax System ◽

Goods And Services ◽

Tax Legislation ◽

International Transactions ◽

The Cost ◽

The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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