The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness. The research method used is quantitative with data collection techniques through questionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. The results of the sample obtained are 180 respondents with the status of Taxpayers. The sample was tested for validity and reliability testing and tested the hypothesis through the Smarts PLS software application. The results of hypothesis testing prove that there is a significant direct effect on nationalism and tax morale on tax awareness, a significant direct effect on tax awareness on taxpayer compliance, and a significant indirect effect on nationalism and tax morale attitudes on taxpayer compliance. Tax through tax awareness. From this research it can be concluded that when the Government will. To increase tax awareness, the first strategy that must be improved is tax morale, then the attitude of nationalism. And to increase taxpayer compliance through tax awareness, the first strategy that must be improved is tax morale, then nationalism.

Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam

Purpose: Globalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of auditing professional ethics, which must be maintained throughout the audit process. This article delivers a full insight into identifying factors that enhance the auditor independence promoted in the international integration process. Design/methodology/approach: This article approached from international integration process that affect auditor independence from auditors’ awareness, working environment and professional association. This article used a mixed approach based on the experimental methodology. This article used the archival research method and group discussions method to analyze and assess the research problems and verified by experimental data. The article took the group discussions with experts and survey 280 directors, auditors, auditor assistants who are working in 70 auditing firms. Findings: The results showed that globalization support auditors, audit firms, and professional Association to improve auditor independence. Especially, the factors that enhance the auditor independence driven by international integration: Knowledge, Technology, Competition, Management, Monitoring. Practical implications: The article implied to improve auditor independence in the context that Vietnam is strongly integrating internationally. Originality/value: The article has taken a new approach on auditor independence from globalization in Vietnam.

Socioeconomic Study of Climate Change and its Impacts on Livelihoods of People Living Around the Coastal Areas of the Gambia

The research aims to assess the effects of climate change on the livelihood of people living around the coastal areas and coping strategies used. The study uses a quantitative method with semi-structured interview questionnaire and convenient sampling method and conducts a survey of coastal community residents in Banjul, Barra, Bakau, Tanji, Sanyang, Gunjur, and Kartong and uses a descriptive analysis. Majority of respondents are self-employed as fishermen, and fish dryers, fish smokers, ship builders and boat riders. Most of the borrowing is done individually and the line of credit is mostly below D20,000 and more than 85% receive less than that amount. More than 60% of the respondents have no access to land and 4.71% stated that they do not have access to water. Most of the respondents rank their friends as their source of borrowing followed by families and banks. About 93% stated that it takes them less than 40 minutes to get to the nearest health facility. Adaptation strategies employed to deal with health problems during variable and extreme climate are going to hospital, cleanliness, eating healthy using herbal medicine. More than 85% of the respondents did not experience shortage of food in a year. But price of food has been increasing over the last 5 years. Finally, respondents favored adaptation strategy is saving followed by involving in other livelihood activities, government assistance, cleaning the environment, tree planting and protection of coastal areas.

Investigating the Demographic Characteristics of Institutional Investors Affecting Representativeness, Conservatism and Overconfidence Biases in their Individual Investments

This study aims to identify the factors affecting representativeness, conservatism, and overconfidence biases in a sample of Turkish institutional investors. In difference to other studies, especially the individual investments of institutional investors in capital markets are focused on. The respondents who are selected with the method of convenience sampling are asked survey questions. In the study, models are formed with the stepwise method using linear regression analysis, and survey questions that are assumed to represent the examined biases are selected as the dependent variable. The age, gender, marital status, education, whether or not having children, and experience of institutional investors are included in the analysis as the independent variables. This way, which of the independent variables that are found to be statistically significant and the subcategories of these independent variables are most influential on the biases is revealed. As a result of the analysis, in addition to determining the variables that affect a single bias, it is understood that the variable of education level affects all examined biases, and especially the effect of low education levels on the examined biases is higher. In the regression analysis, experience is identified as a significant variable affecting representativeness and conservatism biases. It is observed that especially the institutional investors who are inexperienced or less experienced interact with these two biases more in their decisions related to their individual investments. Gender is found to be significant variable on both conservatism and representativeness biases, especially it was understood that female institutional investors were more effective than men on the representativeness and conservatism bias. Furthermore, it is determined that the marital status variable and the divorced institutional investors as a subcategory of this variable are significantly influential on conservatism and overconfidence biases.

Determinants of Bank-Tunisian SMEs Funding in a Context of Information Asymmetry

This paper explores the determinants of access to finance for small and medium enterprises (SMEs) in the context of asymmetric information. Our sample consisted of 250 Tunisian SMEs financed by Arab International Bank of Tunisia, broken down by sector of activity, size and region. The results of multiple linear regressions showed that size, interest rate, trade credits and profitability have a significant influence on the total volume of credit. The bank considers the size of commercial and industrial SMEs, and those located in the District of Tunis and the Center-East, as a positive signal when considering a loan. The bank also considers high interest rates when considering loans to commercial SMEs, microenterprises and SMEs located in the District of Tunis. As far as innovation is concerned, the results showed that service SMEs, micro-enterprises and SMEs located in the District of Tunis and in the Center-East, find it difficult to get a credit. It is interesting to note that the bank neglects liquidity issues and the net worth of the SME in its financing decision, which contradicts the theoretical assumptions. Finally, we conclude that bank's financing of Tunisian SMEs is characterized by conditions dominated by the problem of asymmetric information.