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Article

Arif Syed and Kali Kalirajan

Empirical works on examining taxpayer compliance and judiciously targeting risky taxpayers from a population of large taxpayers are hitherto scarce. This paucity of…

Abstract

Empirical works on examining taxpayer compliance and judiciously targeting risky taxpayers from a population of large taxpayers are hitherto scarce. This paucity of research has been the main result of the limited set of taxpaid data available at a micro level to researchers. It is in this context, the objective of this paper is to suggest a benchmarking method, which takes into account firm‐specific, particularly governance characteristics, to identify and measure the extent of taxpayer compliance with the limited amount of data available. It is expected that this method will be of much value to tax administrations and compliance managers. Our approach to compliance is based on comparisons among taxpayers of the extent of under‐reporting of income, as well as over‐reporting of reconciliation deduction and cost items. The workability of the proposed model is demonstrated using data from the Australian services industry.

Details

Benchmarking: An International Journal, vol. 7 no. 3
Type: Research Article
ISSN: 1463-5771

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Article

Imtiaz Arif, Lubna Khan and Syed Ali Raza

This study aims to investigate the effect of corruption on military expenditures in three income level countries. An annual data series of 97 countries covering…

Abstract

Purpose

This study aims to investigate the effect of corruption on military expenditures in three income level countries. An annual data series of 97 countries covering high-income, middle-income, and low-income regions from 1997 to 2015 is used.

Design/methodology/approach

The cross-sectional dependency and integration property of the data series was checked before applying the generalized method of moments approach to test the model.

Findings

The results of the system generalized method of moments approach suggest that corruption increases the military budget of high-income countries, whereas corruption reduces the military budget of the middle- and low-income countries.

Originality/value

This paper offers some substantial implications for the policymakers of each income group to curb corruption and improve economic development.

Details

Journal of Financial Crime, vol. 26 no. 3
Type: Research Article
ISSN: 1359-0790

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Article

Wahaj Ahmed Khan, Syed Tehseen Jawaid and Imtiaz Arif

This paper aims to determine the preferable destinations of money laundered from Pakistan by using the Walker’s Gravity Model and to estimate the amount of money laundered…

Abstract

Purpose

This paper aims to determine the preferable destinations of money laundered from Pakistan by using the Walker’s Gravity Model and to estimate the amount of money laundered through 156 countries. The research aims to facilitate policymakers and regulators to provide more efficient guidelines to counter the problem of money laundering.

Design/methodology/approach

This study uses a descriptive and quantitative approach. This study uses the Walker’s Gravity Model updated by Unger et al. (2006) to measure money laundering in Pakistan; Walker’s Gravity Model was first developed by John Walker in 1994.

Findings

The results indicate that Pakistani money launderers preferred countries having large financial sectors and political stability to hide their illegal money. In addition, the study estimates the amount of money laundered and shows that Pakistan has lost bulk of funds.

Research limitations/implications

The major limitation is the non-availability of reliable data as the activity is hidden. Reliable data is either not available officially or scattered. Available data only reflect aspects that are reported. Non-availability of statistics for all years and countries resulted in the omission of some countries.

Practical implications

The study helps legislators and policymakers, including the Ministry of Finance, State Bank of Pakistan, Securities and Exchange Commission Pakistan, and other regulators, including law enforcement agencies and financial institutions, in formulating effective policies, regulations and internal control.

Originality/value

The study helps to identify the need of estimating the amount of money laundered to fight the problem effectively. Very few efforts have made to determine the size and the amount of money laundered, and this is the first study to determine the amount of money flowing out of Pakistan with the purpose of laundering.

Details

Journal of Money Laundering Control, vol. 21 no. 3
Type: Research Article
ISSN: 1368-5201

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Article

Muhammad Ahmed, Syed Ahmad Ali, Muhammad Tahir Jan and Arif Hassan

Organizations today strive to differentiate themselves from others with the help of various tools. Aaker’s brand personality model is one of them. It comprises five…

Abstract

Purpose

Organizations today strive to differentiate themselves from others with the help of various tools. Aaker’s brand personality model is one of them. It comprises five components namely, sincerity, excitement, sophistication, competence and ruggedness. This model has been tested and supported by various scholars in the past. Similarly, it also attracted a lot of criticism especially in terms of generalizability across countries and cultures. The purpose of this paper is twofold: first, to study Aaker’s model from an Islamic perspective; second, considering the dearth of brand personality knowledge in the services sector, to develop Islamic Banks’ Brand Personality (IBBP) model.

Design/methodology/approach

To propose IBBP model, traits in Aaker’s model have been investigated in the light of selected Quranic verses and sayings of Prophet Muhammad (ahadith). Later on, content validation was conducted as a pilot study with experts from the relevant fields.

Findings

Findings exhibit that Quran and hadith clearly elaborate and support majority dimensions of the existing model. Importantly, three new dimensions, namely, trustworthiness, justice and Shariah compliance, were added to develop a comprehensive IBBP model. Once the dimensions of IBBP model were finalized, the underlying items were content validated from 12 experts. Most of the items were approved; some were recommended for amendments and a few items were eliminated.

Practical implications

This research contributes to the branding as well as bank marketing literature as it is the first Islamic banks’ brand personality framework. With the help of IBBP model, Islamic banks can create a better brand image, use advertising strategies effectively and ultimately retain existing and attract more potential customers.

Social implications

This research elaborates the personality traits of Muslim consumer market. Following IBBP model, financial needs of Muslim consumer market can be catered effectively.

Originality/value

The IBBP model being first of its kind is significant for Islamic banking industry as it reflects dimensions that are supported by the Quran and hadith, and therefore suits Muslim customer market.

Details

Journal of Islamic Marketing, vol. 11 no. 3
Type: Research Article
ISSN: 1759-0833

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Article

Syed Ahmad Ali, Arif Hassan, Nurita Juhdi and Siti Salwani Razali

Despite widespread acceptance and exponential growth of Islamic banking across many countries, research indicates some critical issues that can potentially downturn this…

Abstract

Purpose

Despite widespread acceptance and exponential growth of Islamic banking across many countries, research indicates some critical issues that can potentially downturn this industry. Literature suggests that like other stakeholders such as customers, some employees too have ambivalent attitude towards its concept and practices. This calls for an empirical assessment. As no such comprehensive instrument was available, this study aims to develop a scale measuring employees' attitude towards Islamic banking.

Design/methodology/approach

This scale development process begins with literature review pertinent to employees’ perspective in Islamic banking, followed by a series of steps critical to achieve robustness and to ensure validity and reliability of the instrument. Research methods include a detailed set of qualitative interviews, content validation, pilot testing and exploratory factor analysis with subsequent confirmatory factor analysis.

Findings

The final scale embodies five orthogonal dimensions: awareness of Islamic banking, usefulness of Islamic banking, perception of Shariah compliance, patronage towards Islamic banking and attractiveness towards Islamic banking.

Research limitations/implications

This instrument may be used both by research scholars and practicing managers to measure employees’ attitude towards Islamic banking system and practices. It may also serve as a diagnostic tool to identify the areas of strength and weaknesses in the Islamic banking system as perceived by the employees themselves.

Originality/value

An instrument to measure employees’ attitude towards Islamic banking system is much needed as no such comprehensive instrument is available to the best of authors’ knowledge. The study attempts to fulfil this need.

Details

International Journal of Ethics and Systems, vol. 34 no. 1
Type: Research Article
ISSN: 0828-8666

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Article

Syed Zamberi Ahmad and Afida Mastura Muhammad Arif

– The purpose of this paper is to highlight key trends, challenges, and opportunities for advancing women’s entrepreneurship and increasing their access to finance.

Abstract

Purpose

The purpose of this paper is to highlight key trends, challenges, and opportunities for advancing women’s entrepreneurship and increasing their access to finance.

Design/methodology/approach

Due to their high-growth potential, women-owned SMEs in developing countries are of particular interest. The International Financial Corporation and McKinsey built a detailed database for micro-, small-, and medium-sized enterprises. The data derived from the readily available global data sets provide coverage of a large number of countries and national statistics.

Findings

Since financing is an important means by which to pursue growth opportunities, addressing the specific needs of women entrepreneurs (WE) in accessing finance must be part of the development agenda.

Practical implications

This paper offers valuable practical insights to policy makers to establish a supportive, enabling environment that will facilitate access to financial services for WE in their respective countries; lead efforts to identify, evaluate, and support the replication of successful models for expanding financial services to WE; and lead efforts to gather gender-disaggregated data on small-, and medium-sized enterprise finance in a coordinated fashion.

Originality/value

The value of this paper is that it offers insightful information about key trends, challenges, and opportunities for advancing women’s entrepreneurship and increasing their access to finance.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 34 no. 7
Type: Research Article
ISSN: 2040-7149

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Article

Kashif Munir and Faqeer Syed Umaid Shahid

This study examines the long-run and short-run impact of demographic factors, i.e. life expectancy, fertility rate and young dependency ratio in determining the economic…

Abstract

Purpose

This study examines the long-run and short-run impact of demographic factors, i.e. life expectancy, fertility rate and young dependency ratio in determining the economic growth of South Asian countries.

Design/methodology/approach

The theoretical foundation of the study relies on demographic transition theory and incorporates life expectancy, fertility rate and young dependency ratio into the production function by means of human capital component. The study uses annual panel data of four South Asian courtiers, i.e. Bangladesh, India, Pakistan and Sri Lanka from 1980 to 2018 and utilizes panel ARDL model to analyze the long run and short run impact of demographic factors on economic growth.

Findings

Results show that real stock of capital, fertility rate and life expectancy are positively related with economic growth, while an increase in young dependency ratio reduces economic growth in South Asian countries in the long run. Short-run dynamics show that real stock of capital and life expectancy have insignificant impact on economic growth, while young dependency ratio has negative and significant as well as life expectancy has positive and significant impact on economic growth in South Asian countries. Unidirectional causality exists from young dependency ratio and fertility rate to GDP per capita in the short run.

Practical implications

Government has to design policies for better health and education facilities to yield high economic growth as well as better infrastructure and macroeconomic stability to facilitate capital accumulation in the region to foster economic growth.

Originality/value

This study considerably adds into the existing literature by providing better understanding of various demographic aspects and their economic inference by highlighting the demographic changes that South Asia has endured. This study is also beneficial for policymakers and growth analysts in generating effective and sustainable policies regarding population dynamics and economic development of the region.

Details

Journal of Economic Studies, vol. 48 no. 3
Type: Research Article
ISSN: 0144-3585

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Article

TickFei Chay, YuChun Xu, Ashutosh Tiwari and FooSoon Chay

Failure in engaging shop floor employees (including supervisory staff) in lean, lacking of supervisory skills in leading workers and lacking of lean technical knowhow…

Abstract

Purpose

Failure in engaging shop floor employees (including supervisory staff) in lean, lacking of supervisory skills in leading workers and lacking of lean technical knowhow among the shop floor employees are some of the major obstacles in lean transformation. One of the reasons of inefficient lean transformation is the shortages in frameworks or plans in implementing lean. The purpose of this paper is to investigate the shortfalls in the current lean implementation frameworks.

Design/methodology/approach

The frameworks were analysed according to the following criteria: first, “What” is the approach of lean implementation, i.e. top-down or bottom-up; second, “How” to implement lean (description of steps or sequences of lean implementation along the lean journey); third, “Why” – the reason of adoption of the proposed lean tools, techniques or practices (thereafter TTPs) in each phase of lean implementation; and fourth, “Who” are the targeted internal stakeholders to use or apply the lean TTPs that were proposed in the frameworks.

Findings

Most of the current available lean frameworks were prone to top-down approach but not bottom-up. Improvement initiatives from the shop floor employees were often overlooked by researchers. In proposing their frameworks, most of the researchers have neglected the importance of “Why” aspect in the adoption of TTPs or the framework itself without giving the “reason” for each of the elements in lean implementation. Besides the aspects of “What” and “How”, the mentioned “Why” aspect is important in contributing to capability building among the shop floor employees in carrying out improvement, problem-solving or waste elimination activities. The aspect of “Who should carry out which lean TTP” was somewhat not emphasised by most of the lean researchers. In addition, the current frameworks were prone to “one-best-way” approach with lacking of contingency sense, which is one of the common criticisms against Lean Production System.

Originality/value

This paper provides a critical view on the shortfalls of current lean implementation frameworks, and proposes an insight of new criteria for future research in analysing and proposing new lean implementation framework towards lean transformation.

Details

Journal of Manufacturing Technology Management, vol. 26 no. 7
Type: Research Article
ISSN: 1741-038X

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Article

Seema Arif and Maryam Ilyas

The purpose of this paper is to explore various dimensions of quality of work‐life (QWL) as it affects the life and attitude at work of teachers of private universities in…

Abstract

Purpose

The purpose of this paper is to explore various dimensions of quality of work‐life (QWL) as it affects the life and attitude at work of teachers of private universities in Lahore, Pakistan.

Design/methodology/approach

The study was quantitative in nature. A survey was conducted with 360 faculty members from private universities in Lahore, in order to find out their perceptions of QWL, and its spill‐over effect on employee commitment, engagement, job involvement and reputation of the university.

Findings

It was found that perceived value of work, work climate, work‐life balance and satisfaction with relationships in life were the major factors which shaped work attitudes and employee perceptions of overall quality of work‐life.

Research limitations/implications

The data were cross‐sectional, collected at one point in time and relatively small in size. The responses are limited to private organizations, excluding public universities.

Originality/value

The study makes both a scholarly and practical contribution. The scholarly contribution highlights that the dominant constructs of QWL play an important role in shaping attitudes towards work, life and relationships of teachers of private universities. On a practical level, the study hints at the possible implications of dissatisfaction and imbalance within employee commitment and engagement, and even the reputation of the university.

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Article

Frank Kwabena Afriyie Nyarko and G. Takyi

A numerical study on the reliability of soldered interconnects of c-Si solar photovoltaic cells has been conducted.

Abstract

Purpose

A numerical study on the reliability of soldered interconnects of c-Si solar photovoltaic cells has been conducted.

Design/methodology/approach

A three-year data (2012–2014) from outdoor weathering of PV modules was used to generate temperature cycle profiles to serve as thermal loads and boundary conditions for the investigation of the thermo-mechanical response of the soldered interconnects when subjected to real outdoor conditions using finite element analysis (FEA) Software (Ansys. 18.2). Two types of soldered interconnections, namely, Sn60Pb40 and Sn3.8Ag0.7Cu (Pb-free), were modelled in this study.

Findings

Life prediction results from accumulated creep energy density damage show that the solder interconnects will achieve maximum life under the 2014 thermal cycle loading. In particular, the Sn60Pb40 solder interconnection is expected to achieve 14,153 cycles (25.85 years) whilst the Pb-free solder interconnection is expected to achieve 9,249 cycles (16.89 years). Additionally, under the test region average (TRA) thermal cycle, the Pb-free and Pb-Sn solder interconnections are expected to achieve 7,944 cycles (13.69 years) and 12,814 cycles (23.4 years), respectively. The study shows that Sn60Pb40 solder interconnections are likely to exhibit superior reliability over the Pb-free solder interconnections at the test site.

Practical implications

This study would be useful to electronics manufacturing industry in the search for a suitable alternative to SnPb solders and also the thermo-mechanical reliability research community and manufacturers in the design of robust PV modules.

Originality/value

The study has provided TRA data/results which could be used to represent the test region instead of a particular year. The study also indicates that more than six thermal cycles are required before any meaningful conclusions can be drawn. Finally, the life of the two types of solders (SnPb and Pb-free) as interconnecting materials for c-Si PV have been predicted for the test region (Kumasi in sub-Saharan Africa).

Details

Soldering & Surface Mount Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0954-0911

Keywords

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