scholarly journals The Relationship between Gender, Tax Burdens, Corruption Practices, and Tax Compliance

2020 ◽  
Vol 55 (3) ◽  
Author(s):  
Theresia Woro Damayanti ◽  
Ronny Prabowo ◽  
Usil Sis Sucahyo ◽  
Supramono Supramano
Keyword(s):  
Negative Impact ◽  
Tax Compliance ◽  
Mediating Effect ◽  
Mediating Role ◽  
Top Managers ◽  
Research Gap ◽  
Using Data ◽  
The Impact ◽  
The Relationship

The article describes a new idea: the effect of top managers’ gender on tax compliance that is mediated by perceived tax burdens. This study also analyses the impact of perceived tax burdens on tax compliance as moderated by perceived corruption practices. Using data from the World Bank’s survey on 6,533 firms in the Association of Southeast Asian Nations countries and analyzing the data using a multiple regression analysis and Haye’s bootstrapping, the results confirm the mediating effect of perceived tax burdens on the effect of gender on tax compliance. The study also empirically shows that corruption strengthens the negative impact of perceived tax burdens on tax compliance. The contribution of this study is twofold. First, we fill in the research gap on the mediating role of perceived tax burdens and the moderating role of perceived corruption practices in the tax compliance context. Second, this study informs policymakers that they need to balance their gender equality policies with serious efforts to instill awareness on tax obligations and support anti-corruption institutions to prevent and crack down on corruption cases.

Social comparison orientation and mental health: The mediating role of psychological capital

2020 ◽  
Author(s):  
Guoliang Yang ◽  
Zhihua Wang ◽  
Weijiong Wu
Keyword(s):  
Mental Health ◽  
Social Comparison ◽  
Psychological Capital ◽  
Mediating Effect ◽  
Mediating Role ◽  
The Social ◽  
Social Comparison Orientation ◽  
Using Data ◽  
The Impact ◽  
The Relationship

Little is known about the relationship between social comparison orientation and mental health, especially in the psychological capital context. We proposed a theoretical model to examine the impact of ability- and opinion-based social comparison orientation on mental health using data from 304 undergraduates. We also examined the mediating effect of the four psychological capital components of hope, self-efficacy, resilience, and optimism in the relationship between social comparison orientation and mental health. Results show that an ability (vs. opinion) social comparison orientation was negatively (vs. positively) related to the psychological capital components. Further, the resilience and optimism components of psychological capital fully mediated the social comparison orientation–mental health relationship. Our findings indicate that psychological capital should be considered in the promotion of mental health, and that the two social comparison orientation types have opposite effects on psychological capital.

Examining the impact of socialization and information sharing and the mediating effect of trust on innovation capability

2016 ◽  
Vol 36 (11) ◽  
pp. 1601-1624 ◽  
Author(s):  
Nisha Paul Kulangara ◽  
Sherry Avery Jackson ◽  
Edmund Prater
Keyword(s):  
Information Sharing ◽  
Business Environment ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Innovation Capability ◽  
Content Type ◽  
Mediating Role ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to investigate the interrelationship between trust, socialization, and information sharing on the buying firm’s innovation capability in the context of the buyer-supplier relationship (BSR). A nomological model is developed that examines the mediating role of relational capital (supplier trust) on the relationship between structural capital (socialization and information sharing) and innovation capability. Design/methodology/approach A survey was conducted on 357 US executives. Structural equation modeling was used to analyze the hypothesized relationships. Findings Information sharing and formal socialization activities increased the buying firm’s trust in its key supplier. However, formal socialization activities within the context of the business environment did not have a significant direct impact on buyer’s innovative capabilities; but when mediated by trust, it positively impacted innovation capabilities. Informal socialization within the context of the social environment directly impacted innovation capabilities but trust did not mediate the relationship. Information sharing impacted trust and innovation significantly and trust mediated the impact of information sharing on innovation capabilities. Originality/value This study defines the formal and informal aspects of socialization and investigates its impact on trust and buyer innovation capabilities. This is one of the few studies that highlights the mediating role of trust between firms to facilitate innovation capability.

scholarly journals An Empirical Research of the Mechanism from Electric Vehicle Production to Charging Station R&D in China

Processes ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 1407
Author(s):  
Haoxuan Hu ◽  
Yuchen Zhang
Keyword(s):  
Fixed Effect Model ◽  
Mediating Effect ◽  
Chinese Government ◽  
Environmental Tax ◽  
Charging Station ◽  
Mediating Role ◽  
Charging Stations ◽  
The Impact ◽  
The Relationship

Electric vehicles (EVs) are regarded as an effective method for dealing with serious environmental pollution. The Chinese government has implemented a series of incentives to accelerate the promotion of EV. However, the increasing production of EVs gives rise to a greater demand for better quality charging station. This study aimed to certify the impact of the production of EVs on charging station research and development (R&D) in China, with mediating effect methods and a panel fixed effect model. The conclusions derived from the study were: (1) Statistically, the production of EVs positively and significantly impacts charging station R&D; (2) the mediating role of investment in charging stations is verified in the relationship between the production of EVs and charging station R&D; (3) environmental tax can moderate the relationship between the production of EVs and charging station R&D. These results implicate, for the first time, that the production of EVs can enhance charging station R&D through the mediating role of charging station investments and the moderating role of environmental tax.

scholarly journals The Mediating Role of Trust in Management on Job Satisfaction and Organizational Commitment

Pravaha ◽  
2020 ◽  
Vol 25 (1) ◽  
pp. 43-52
Author(s):  
Binod Ghimire
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Organizational Justice ◽  
Practical Implication ◽  
Mediating Effect ◽  
Mediating Role ◽  
Trust In Management ◽  
The Impact ◽  
The Relationship

Purpose- The paper aims to empirically testing the mediating effect of trust in management in the relationship between organizational justice and personal outcomes. The main purpose of this study is to understand mediating role of trusting the management on organizational justice and its impact on job satisfaction and organizational commitment. Approach- The study is based on the effect of organizational justice, trust in management, job satisfaction and organizational commitment among nursing staff working at different hospitals at Kathmandu Valley. This study incorporates design and distribution of questionnaire to 160 nurses belonging to different hospitals working on different scale of pay level. Findings- Organizational justice alone does not significantly increase job satisfaction as well as commitment in the organization. Trust in management mediates the relationship organizational justice and personal outcome. Organizational justice positively affect personal outcome when mediated by high trust in management. Practical implication- This paper is useful to academicians and organizations to understand the impact of trust in management on the work performance. This study provides practical implications towards nurses and management of hospitals. Management requires change in behavior to develop trusting environment in workplace.

scholarly journals Top Management, Green Innovations, and the Mediating Effect of Customer Cooperation in Green Supply Chains

2019 ◽  
Vol 11 (4) ◽  
pp. 1031 ◽  
Author(s):  
Umar Burki ◽  
Pervin Ersoy ◽  
Usama Najam
Keyword(s):  
Supply Chain ◽  
Negative Impact ◽  
Customer Relationships ◽  
Mediating Effect ◽  
Top Management ◽  
Mediating Role ◽  
Management Commitment ◽  
Top Management Commitment ◽  
The Impact ◽  
The Relationship

This study examines the mediating role of customer cooperation in green supply chain relationships. Employing 181 manufacturer–customer relationships, we test the mediating effect of customer cooperation on the process and managerial innovations. As proposed, customer cooperation positively mediates the relationship between top management commitment and process innovation. However, customer cooperation fails to mediate the relationship between top management commitment and managerial innovation. The findings suggest that the magnitude of customer cooperation increases the adoption of green innovations between supply chain partners to mitigate the negative impact on the environment. Furthermore, customer cooperation enforces a sense of mutuality between supply chain partners to diminish the impact of carbon footprint.

scholarly journals Mindfulness Increases the Belief in Climate Change: The Mediating Role of Connectedness With Nature

2017 ◽  
Vol 51 (1) ◽  
pp. 3-23 ◽  
Author(s):  
Jian Wang ◽  
Liuna Geng ◽  
P. Wesley Schultz ◽  
Kexin Zhou
Keyword(s):  
Climate Change ◽  
Implicit Association Test ◽  
Mediating Effect ◽  
Self Report ◽  
Mediating Role ◽  
Current Article ◽  
Change Beliefs ◽  
The Impact ◽  
The Relationship

The current article explores the impact of mindfulness on belief in climate change and the mediating effect of connectedness with nature in this relationship. Belief in climate change was assessed both explicitly (using a self-report questionnaire) and implicitly (using an Implicit Association Test [IAT]). A total of 103 university students were recruited for a between-subjects experiment. Participants were randomly assigned to a mindfulness or mindlessness intervention and then completed IAT and several questionnaires. The results showed that mindfulness significantly increased belief in climate change, both explicitly and implicitly. Our findings also showed that the relationship between mindfulness and climate change beliefs was mediated by an increase in connectedness with nature. These results indicate that mindfulness is an effective way to promote belief in climate change and that connectedness with nature plays an important role in this process.

scholarly journals The Mediating Role of Brand Love in the Relationship Between Consumer-Based Brand Equity and Brand Loyalty: a Research on Starbucks

2021 ◽  
Vol 12 (22) ◽  
pp. 150-167
Author(s):  
Aylin Sinem Polat ◽  
Burçin Cevdet Çetinsöz
Keyword(s):  
Service Quality ◽  
Brand Loyalty ◽  
Service Industry ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Brand Love ◽  
Mediating Role ◽  
The Impact ◽  
The Relationship

The present study aims to determine the mediating role of brand love in the relationship between CBBE and brand loyalty. The study makes an analysis of CBBE, brand loyalty, and brand love related to Starbucks – a global coffee house and roastery catering concept. The study population comprises customers of the Starbucks enterprises operating in the city of Mersin, Turkey, and adopts a convenience sampling method. During the data collection process, 384 customers of Starbucks stores within Mersin who were over 18 years of age were surveyed. The dependent variables of the study are "brand loyalty" and "brand love," whereas the independent variable is "CBBE". The hypotheses developed in the research model were tested through structural equation modeling (SEM). Based on the study findings, it was concluded that brand love, as well as the dimensions of CBBE of "Service Quality: Physical Quality SQ:PQ" and "Lifestyle-Congruence LC", had full mediation with brand loyalty, while "Service Quality: Staff Behavior SQ:SB", "Ideal Self-Congruence IS-C" and "Brand Identification BI" had no such mediating effect on brand loyalty. In the study, the mediating role of brand love in terms of the impact of CBBE in the service industry on brand loyalty has been examined for the first time. The research findings show that a strong bond will be established with the target audience through compatible and parallel strategies that will be implemented by the managers on the SQ:PQ and LC dimensions of CBBE and this situation will increase loyalty to the brand. As a result of the consumers' strong emotions and their increasing loyalty towards the brand, this situation will lead the businesses in the service industry to protect their market share along with having a positive impact on their sustainable competition and profitability.

scholarly journals Leadership styles and employee knowledge sharing: Exploring the mediating role of introjected motivation

PLoS ONE ◽  
2021 ◽  
Vol 16 (9) ◽  
pp. e0257174
Author(s):  
Seemab Chaman ◽  
Sehar Zulfiqar ◽  
Sadia Shaheen ◽  
Sharjeel Saleem
Keyword(s):  
Knowledge Sharing ◽  
Leadership Styles ◽  
Time Lag ◽  
Self Determination Theory ◽  
Mediating Effect ◽  
Self Determination ◽  
Mediating Role ◽  
The Impact ◽  
The Relationship

Drawing on Social Exchange Theory and Self-Determination Theory, this study examines the impact of three leadership styles (ethical, transformational, and passive avoidant) on employee knowledge sharing. Further, this study explores the mediating effect of introjected motivation in the relationship between three leadership styles and employee knowledge sharing. Using time lag data this study employed a sample of 254 faculty members of public sector universities in Pakistan. Results supported the positive relationship between three styles of leadership and employee knowledge sharing. Moreover, our findings confirmed the mediating role of introjected motivation in the relationship between three leadership styles and employee knowledge sharing. Our study is unique, as it simultaneously examines how various styles of leadership predict introjected motivation and employee knowledge sharing. Implications along with limitations and future research directions are discussed.

The effect of workplace bullying on burnout: the mediating role of affective well-being

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Neuza Ribeiro ◽  
Ana Suzete Semedo ◽  
Daniel Gomes ◽  
Rita Bernardino ◽  
Sharda Singh
Keyword(s):  
Workplace Bullying ◽  
Well Being ◽  
Mediating Effect ◽  
Content Type ◽  
Moderating Variables ◽  
Mediating Role ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose This study aims to examine the impact of workplace bullying on employees’ burnout by investigating the mediating effect of affective well-being (AWB). Design/methodology/approach Data of 532 employees from diverse organizations in Portugal were collected. These data were collected using anonymously completed structured questionnaires available online. Findings The results support the research hypotheses proposed, confirming that workplace bullying is related to both AWB and burnout. Moreover, affective workplace bullying partially mediates the relationship between workplace bullying and burnout, indicating that the victims have their AWB reduced, and, consequently, increase their burnout levels. Practical implications The findings suggest that organizations can foster employees’ AWB and reduce the level of burnout by encouraging organizations to develop preventive policies and practices to safeguard against bullying at work. Originality/value To this date, only a few studies have examined mediating and moderating variables (Nielsen and Einersen, 2018) and none include AWB as a mediator of the relationship between workplace bullying and burnout. This study answers the call for further empirical research from those who have argued that more information is needed to understand the workplace bullying phenomenon and contributes to the growing debate on this topic and its effects on employees.

Organizational Justice and Employee Sustainability: The Mediating Role of Organizational Commitment

2020 ◽  
Vol 3 (3) ◽  
pp. 12-22
Author(s):  
Mehreen Fatima ◽  
Zeeshan Izhar ◽  
Zaheer Abbas Kazmi
Keyword(s):  
Organizational Commitment ◽  
Organizational Justice ◽  
Developing Country ◽  
Design Methodology ◽  
Direct Relationship ◽  
Banking Sector ◽  
Mediating Role ◽  
Research Gap ◽  
The Impact

Purpose- The primary purpose of the study is to determine the impact of organizational justice (OJ) on employee sustainability. Along with that, it also describes how organizational commitment mediates this direct relationship. This study includes all dimensions of OJ which are distributive, procedural and interactional (interpersonal & informational) within the context of a developing country (Pakistan). Design/Methodology- This study has considered employees working in the banking sector of Pakistan. Two hundred ten questionnaires were received back from employees. Regression analysis was used to analyze direct relationships between variables, while smart partial least squares (PLS) were used for mediation analysis. Findings- Results demonstrated that all hypothesis were accepted and it was also confirmed that organizational commitment (OC) mediates the direct relationship between OJ and employee sustainability (ES). Originality/value- Multidimensional construct of organizational justice was tested in this study, in the context of a developing country (Pakistan), to address the research gap.

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