scholarly journals IMPACT OF INFLATION ON TAXES IN PAKISTAN: AN EMPIRICAL STUDY OF 2000-2010 PERIOD

2012 ◽  
Vol 12 (1) ◽  
Author(s):  
Abdul Qadir Patoli ◽  
Keyword(s):  
Secondary Data ◽  
Significance Test ◽  
Rate Of Change ◽  
Tax Revenue ◽  
Stochastic Variable ◽  
Critical Position ◽  
Error Factor ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose- Aim of this study is to examine the relationship between tax revenue and inflation in Pakistan. It is further measuring the rate of change in a stochastic variable of the taxes, i.e. direct, indirect, and total taxes, with a unit change in inflation in Pakistan with an assumption of other factors remaining constant. Methodology/sample- For this research secondary data for the period of 2000 - 2010 was used. The relationship among the variables is examined at annual effect of same period. The analysis is followed by some statistical tools like correlation, regression and significance test for error factor to test the hypothesis and infer some conclusion. Findings- Findings of the study suggest that inflation and taxes are positively correlated and any change in inflation cause taxes to increase in Pakistan. The inflation in the country explains the behavior of taxes positively, but less than 1. Practical implications-This study can guide the fiscal policy planners to look at this critical position of taxes which are inflation-oriented, rather production or investment oriented. This study also proposes the further study of the relationships of taxes with change in investments and production within the country and also for all fiscal variables in compliance to the change in inflation. Research limitations-The results are based on secondary data, so the reliability is subject to the accuracy of the source. It also encounters the impact of inflation on taxes, which is not only the factor, so the results are based on assumption that other factors are held constant.

KONFLIK DAN KINERJA KARYAWAN

2018 ◽  
Vol 3 (3) ◽  
pp. 431-440
Author(s):  
Santi Retno Sari
Keyword(s):  
Leadership Style ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Modeling ◽  
Managerial Practices ◽  
Research Findings ◽  
Job Levels ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

The purpose of this paper is to examine the relationships to which leadership style (task and relations oriented leadership) moderate the impact of conflict on employee performance. Data were collected from 92 employees in different job levels. Partial least squares variance-based structural equation modeling (PLS-SEM) was used to test the relationship in the models. The results showed that task and relation conflict was associated with employee performance. The research findings also showed that leadership styles moderated the relationship between conflict and employee performance. This study offers implications for managerial practices. Practical implications and suggestions described in the paper Keywords: leadership style, conflict, performance.

The impact of project methodologies on project success in different project environments

2016 ◽  
Vol 9 (2) ◽  
pp. 364-388 ◽  
Author(s):  
Robert Joslin ◽  
Ralf Müller
Keyword(s):  
Project Success ◽  
Research Model ◽  
Content Type ◽  
Industrial Sectors ◽  
Project Environment ◽  
Project Governance ◽  
The Impact ◽  
Matching Techniques ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to qualitatively validate the constructs of a theoretically derived research model while gaining insights to steer the direction of a greater study on methodologies, their elements, and their impact on project success. In doing so, to investigate whether different project environments, notably project governance, impacts the relationship between methodologies and project success. Design/methodology/approach – A deductive approach was applied to validate a theoretically derived research model. In total, 19 interviews across 11 industrial sectors and four countries were used to collect data. Pattern-matching techniques were utilized in the analysis to deductively validate the research model. Findings – There is a positive relationship between project methodology elements and the characteristics of project success; however, environmental factors, notably project governance, influence the use and effectiveness of a project methodology and its elements with a resulting impact on the characteristics of project success. Research limitations/implications – Project governance plays a major role in the moderating effect of a project methodology’s effectiveness. Contingency theory is applicable to a project’s methodology’s selection and its customization according to the project environment. Practical implications – Understand the impact of project methodologies and their elements on the characteristics of project success while being moderated by the project environment, for example, the risk of suboptimal project performance due to the effectiveness of methodology elements being negatively impacted by the project environment. Originality/value – The impact of a project methodology (collection of heterogeneous-related elements) on the characteristics of project success is identified while being moderated by the project environment, notably project governance.

Perceived stress and psychological well-being of working mothers during COVID-19: a mediated moderated roles of teleworking and resilience

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vartika Kapoor ◽  
Jaya Yadav ◽  
Lata Bajpai ◽  
Shalini Srivastava
Keyword(s):  
Perceived Stress ◽  
Working Mothers ◽  
Well Being ◽  
Inverse Association ◽  
Psychological Well Being ◽  
Content Type ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

PurposeThe present study examines the mediating role of teleworking and the moderating role of resilience in explaining the relationship between perceived stress and psychological well-being of working mothers in India. Conservation of resource theory (COR) is taken to support the present study.Design/methodology/approachThe data of 326 respondents has been collected from working mothers in various sectors of Delhi NCR region of India. Confirmatory factor analysis was used for construct validity, and SPSS Macro Process (Hayes) was used for testing the hypotheses.FindingsThe results of the study found an inverse association between perceived stress and psychological well-being. Teleworking acted as a partial mediator and resilience proved to be a significant moderator for teleworking-well-being relationship.Research limitations/implicationsThe study is based at Delhi NCR of India, and future studies may be based on a diverse population within the country to generalize the findings in different cultural and industrial contexts. The present work is based only on the psychological well-being of the working mothers, it can be extended to study the organizational stress for both the genders and other demographic variables.Practical implicationsThe study extends the research on perceived stress and teleworking by empirically testing the association between perceived stress and psychological well-being in the presence of teleworking as a mediating variable. The findings suggest some practical implications for HR managers and OD Practitioners. The organizations must develop a plan to support working mothers by providing flexible working hours and arranging online stress management programs for them.Originality/valueAlthough teleworking is studied previously, there is a scarcity of research examining the impact of teleworking on psychological well-being of working mothers in Asian context. It would help in understanding the process that how teleworking has been stressful for working mothers and also deliberate the role of resilience in the relationship between teleworking and psychological well-being due to perceived stress, as it seems a ray of hope in new normal work situations.

The Effect of E-Commerce Websites’ Colors on Customer Trust

2011 ◽  
Vol 7 (3) ◽  
pp. 1-18 ◽  
Author(s):  
Jean Éric Pelet ◽  
Panagiota Papadopoulou
Keyword(s):  
Qualitative Study ◽  
Website Quality ◽  
Atmospheric Variable ◽  
Online Vendor ◽  
Customer Trust ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Establishing customer trust in an online vendor requires the provision of an environment in which customers can overcome their fear and reluctance about shopping transactions by forming trust and positive perceptions about the online vendor. This paper studies the impact of the colors of e-commerce websites, as an atmospheric variable of the interface, on customer trust. The effect of the colors of e-commerce websites on customer trust has only been indirectly examined in terms of website characteristics, such as website quality and usability, where color is viewed as a key interface attribute. Thus, the relationship between color itself and trust remains largely under investigated. To address this gap, this paper presents an exploratory qualitative study on how customers develop trust in an online vendor, as a result of the colors of the e-commerce website. The empirical findings provide theoretical and practical implications regarding the effect of web stores color on trust.

scholarly journals The Lagged Effect of Advertising Expenditures on the Financial Measures of Brand Equity in the Egyptian Context

2021 ◽  
Vol 04 (09) ◽  
Author(s):  
Nermin M. Gohar
Keyword(s):  
Brand Equity ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Reports ◽  
Financial Measures ◽  
The Impact ◽  
Corporate Brands ◽  
The Relationship ◽  
Egyptian Stock Exchange

This research intends to fill the gap in the literature by studying the impact of lagged real advertising expenditures on different perspectives of brand equity in the Egyptian context, which are: Firm-based and Market-based brand equity. The research follows the quantitative research-based approach, with the descriptive explanatory method. Secondary data was collected from firms’ financial reports of sixteen sectors for the period 2013 - 2020 to consider the effect of real advertising expenditures on firm-based and market-based brand equity models. Data was collected from 168 listed companies in the Egyptian stock exchange market, after deleting the financial institutions. The unit of analysis was the corporate brands and data collected was panel data analyzed using Eviews program – version 10, using GLS regression. Results showed that market risk significantly moderates the relationship between advertising expenditures and Firm-based and Market-based brand equity.

scholarly journals The Relationship between Tax Revenue and Economic Growth in Nepal: A Co-integration Approach

2018 ◽  
Vol 11 (1) ◽  
pp. 28-36
Author(s):  
Gautam Maharjan
Keyword(s):  
Economic Growth ◽  
Error Correction ◽  
Unit Root ◽  
Unit Root Test ◽  
Error Correction Model ◽  
Series Data ◽  
Tax Revenue ◽  
Correction Model ◽  
The Impact ◽  
The Relationship

The main objective of this paper is to examine the relationship between tax revenue and economic growth in Nepal. The 43 years' annual time series data from 1974/75 to 2016/17 of GDP, tax revenue and nontax revenue have been used to test the causal relationship of the variables. A unit root test, Engle-Granger’s co-integration and Error Correction Model have been applied for the data analysis. The variables have been found stationary after first differencing I(1) when Augmented Dickey-Fuller unit root test is employed. From Engel-Granger test, it has been found that the variables are co-integrated. The short-term coefficients are not significant, however error correction term (ECT) is significant and contains a negative sign in the error correction model (ECM). It validates the ECM model. The ECT has shown that the annual speed of adjustment from disequilibrium to equilibrium is 34.3 percent. So far as the relationship is concerned, there is a long run relationship between tax revenue and economic growth in Nepal controlling the non-tax revenue. The impact of tax revenue on economic growth could be a good impetus for the policy maker and planner to increase the collection of revenue for the country.

The impact of artificial intelligence (AI) finance on financing constraints of non-SOE firms in emerging markets

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jun Shao ◽  
Zhukun Lou ◽  
Chong Wang ◽  
Jinye Mao ◽  
Ailin Ye
Keyword(s):  
Emerging Markets ◽  
Emerging Market ◽  
Financing Constraints ◽  
Content Type ◽  
Emerging Market Countries ◽  
Finance Development ◽  
Cash Flow Sensitivity ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

PurposeThis study investigates the impact of AI finance on financing constraints of non-SOE firms in an emerging market.Design/methodology/approachUsing a sample of non-SOE listed companies in China from 2011 to 2018, this research employs the cash–cash flow sensitivity model to examine the effect of AI finance on financing constraints of non-SOE firms.FindingsWe find that the development of AI finance can alleviate the financing constraints of non-SOE firms. Further, we document that such effect is more pronounced for smaller firms, more innovative firms and firms in developing areas.Practical implicationsThis study suggests that emerging market countries can ease the financing constraints of non-SOE firms by promoting AI finance development.Originality/valueThis study, to the best of our knowledge, is the first one to explore the relationship between AI finance development and financing constraints of non-SOE firms in emerging markets.

Knowledge-Oriented Leadership, Team Cohesion, and Project Success: A Conditional Mechanism

2022 ◽  
pp. 875697282110631
Author(s):  
Shahida Mariam ◽  
Kausar Fiaz Khawaja ◽  
Muhammad Nawaz Qaisar ◽  
Farooq Ahmad
Keyword(s):  
Project Success ◽  
Positive Association ◽  
Leadership Team ◽  
Team Cohesion ◽  
Project Complexity ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role ◽  
Practical Implications

We examined the impact of knowledge-oriented leadership on project success via team cohesion and the moderating role of valuing people and project complexity on this relationship. We collected data from 121 project employees in Pakistan in a two-wave field survey at an interval of 15 days. The results showed a positive association between knowledge-oriented leadership and project success, and team cohesion partially mediated this relationship. Valuing people positively moderated the relationship between knowledge-oriented leadership and team cohesion. Project complexity had a negative but insignificant moderating effect on project success. The theoretical and practical implications of these findings are discussed.

Investigating antecedents of transformational leadership in students

2019 ◽  
Vol 12 (1) ◽  
pp. 80-94 ◽  
Author(s):  
Kerri Anne Crowne
Keyword(s):  
Transformational Leadership ◽  
Leadership Skills ◽  
Hierarchical Regression ◽  
Cross Sectional ◽  
Content Type ◽  
Business Educators ◽  
The Impact ◽  
The Relationship ◽  
Us University ◽  
Practical Implications

Purpose This study investigates the relationships among cultural intelligence (CQ), personality and transformational leadership in a student population. The purpose of this paper is to examine the impact of CQ on transformational leadership to see if a relationship exists beyond personality. Design/methodology/approach Hypotheses are presented and tested on a sample of 465 undergraduate and graduate students who attended a large northeastern US university. Hierarchical regression was used to conduct the analysis, and multiple models were generated to test the relationships posited. Findings The data showed that CQ affected transformational leadership; however, when examining the subcomponents of CQ, only behavioral CQ had an impact on transformational leadership beyond personality. Research limitations/implications The surveys were self-reported and cross-sectional, so causality could not be determined. Furthermore, the sample, while diverse, was composed of students. However, scholars will find value in this research because it expands the understanding of CQ. Practical implications The findings of this research indicate that behavioral CQ impacts transformational-leadership skills. Thus, business educators should consider how to build skills associated with behavioral CQ in students because of the importance of global transformational-leadership skills in the workplace. Originality/value This research will impact the literature streams of CQ and transformational leadership because it is the first to examine the relationship between the two while controlling for personality.

scholarly journals Impact of Capital Flight on Tax Revenue in Nigeria: A Co-integration Approach

2020 ◽  
Vol 11 (5) ◽  
pp. 141
Author(s):  
Damilola Felix Eluyela ◽  
Inemesit Bassey ◽  
Olufemi Adebayo Oladipo ◽  
Adekunle Emmanuel Adegboyegun ◽  
Abimbola Ademola ◽  
...  
Keyword(s):  
Secondary Data ◽  
Least Square ◽  
Capital Flight ◽  
Tax Revenue ◽  
National Bureau ◽  
Tax System ◽  
Positive Direction ◽  
Integration Test ◽  
Inland Revenue ◽  
The Impact

This study presents an empirical analysis of the impact of capital flight on tax revenue in Nigeria. We made use of secondary data collected from the Central Bank of Nigeria Statistical Bulletin of various issues, Federal Inland Revenue Services and National Bureau of Statistics. The empirical measurement covers the sample period between 1980 and 2015. An Ordinary Least Square, Augmented Dickey-Fuller unit root test, Error Correction Mechanism and Co-integration test was adopted in the study. The results revealed that the Gross Domestic Product has a significant effect in the positive direction, while capital flight and inflation rate have a significant effect in the negative direction. The study recommended that the Federal Inland Revenue System, the department saddled with the responsibility of tax collection, should review the tax system and policies with the aim of plugging loopholes in the existing tax system thereby preventing organizations from evading and avoiding taxes.

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