Search results

Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of project organization designs on project management activities assigned to the PMPs. The AEC project organization design comprises the integration of permanent organization, project organization and external environment layers. In spite of the link between project organization design and mental health, limited studies have examined the impact of permanent organization factors, project organization factors and external environmental factors on mental health management practices. Therefore, this study aims to examine the interactive relationships between permanent organization factors, project organization factors, external environment factors and mental health management indicators.

Four organizational theories: institutional theory, agency theory and resource-based theory were integrated to develop a theoretical model guiding the aim of the study. Eighty-two survey data were collected from PMPs in AEC firms in Australia. Structural equation modelling was used to test the relationships between the constructs.

The study found that mental health management indicators are predicted by the interactive and direct effects of permanent organizational factors, project organizational factors and external environmental factors. The results of the interactive effects of the factors and mental health management indicators revealed that 20 of 26 proposed hypotheses were supported. Based on the established hypotheses, economic factors, technological factors, environmental factors, legal factors and organizational culture positively correlated with mental health management indicators. Likewise, human resources management (HRM), corporate governance, project governance and integrated project delivery (IPD) positively impact mental health management indicators. However, political factors, social factors, knowledge management and project management skills negatively impact mental health management indicators. Moreover, political factors, economic factors, technological factors, environmental factors, legal factors and organizational culture are positively related to corporate governance. Additionally, organizational culture positively impacts corporate governance, project governance and HRM, whereas project governance positively correlated with IPD and knowledge management.

The findings provide guidelines to AEC firms on achieving positive mental health management indicators through concentration on project organization design.

The research aims to comprehensively study a relatively new institute of Russian tax law – the value-added tax (VAT) office. For this purpose, the authors use the following research methods: logical, hypothetico-deductive, formal-legal, and comparative-legal. The research novelty is due to the subject of scientific analysis and the synthesis of the obtained research results. Particularly, the essential features of digital platforms are investigated. It is noted that the concepts of “digital platform” and “foreign company providing electronic services in Russia” are not identical. The research considers the foreign experience of tax accounting and VAT registration of companies. The simplicity of accounting of foreign companies is an important advantage of the tax jurisdiction: the simpler the grounds and procedure of registration, the more taxpayers express their intention for voluntary registration. Thus, the research discusses the problems of registration and deregistration, as well as the voluntary registration of such companies. Currently, 3,292 companies are registered in Russia, which indicates the success of this tax institution. Simultaneously, it is noted that there is a lack of law enforcement practice directly related to the VAT office. This order of things may testify in favor of the effectiveness of the complex of legal norms under consideration.

The study examines the impacts of debt financing on infrastructure development, investment, creation of new business entities, subsidies to private sector and GDP growth.

The methodology is based on five simultaneous equations which have been estimated through panel least square.

The most important conclusion of this study is the significant role of sovereign bonds in determination of subsidies to private sector. The role of domestic credit is important in South Asian context because of its significant role in creation of new businesses.

This study supports the enhancement in credit financing to private sector for creation of new business activities in the economy.

The improvement in liquidity position by enhancing domestic credit facilities may ensure the sustainability and continuity of business activities. Such activities may improve GDP growth in future.

The most important aspect of the study is to identify the role of debt financing in subsidies and creation of new businesses which are important elements of social economics.

Usually the impacts of sovereign bonds and external debts on infrastructure development and GDP growth are examined. But, to relate these debts to creation of business entities and subsidies is a new dimension.

This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few studies have responded to this call, research toward moderating variables is still nascent. The purpose of this study is to analyze the moderating role of economic freedom (EF) and its interaction with power distance (PD) on the relationship between CSR and TA.

Based on a sample of 3,866 publicly listed firms from 44 countries over the period 2010–2018, the authors use multivariate regressions techniques to investigate whether and how EF moderates the relationship between CRS and TA and how PD influences this effect.

Findings indicate that the potentially positive relationship between CSR and TA is weaker for firms in institutional environments with higher EF. Moreover, we find that this moderating effect is stronger when PD is lower.

This study has important implications. It offers insights for managers to reflect on their CSR and taxation practices, and for policymakers to consider the institutional conditions that facilitate corporations’ social and tax-responsible behavior. These findings indicate the necessity of integrating cultural, regulatory and collaborative elements to observe corporations engaged in social and tax-responsible behavior.

To the best of the authors’ knowledge, this is the first study to investigate the moderating effect of EF on the relationship between CSR and TA, and its interaction with PD. Moreover, our sample includes firms based in Europe, North and South America, Asia and Oceania, facilitating the study of EF and PD’s broad diversity.

The aim of this study is to investigate the influence of Project Management Office (PMO) functions on project performance in businesses in Lower Middle-Income Countries (LMIC) using Partial Least Square–Structural Equation Modelling (PLS–SEM).

Utilizing close-ended questionnaires in a cross-sectional survey, 256 project professionals from 10 business sectors in Ghana views were elicited. The questions were developed through a comprehensive literature review and involved 27 PMO functional measures grouped into 6 and 19 project performance measures grouped into 6. Data collected was then analysed using the PLS–SEM to validate the hypothetical relationship.

The PLS–SEM model supported 13 (t > 1.65) out of 36 hypotheses investigating the relationship between PMO functions and project performance. Variations in the PMO functions moderately (R2 = 0.34) explained the performance of projects. The aggregate activities of the PMO had the highest significant influence on environmental performance (R2 = 0.467). The topmost PMO function was identified as monitoring and controlling project performance, and it was significantly associated with cost (ß = 0.265, p < 0.05), quality (ß = 0.291, p < 0.05) and project scope (ß = 0.265 p < 0.05) performance.

This research has brought more illumination to the functions of PMOs and its influence on project performance. The results suggest that PMO activities, when tailored to the business context, can significantly change project performance variables.

Most research on PMO and project performance has been limited to developed countries or a single sector. This study uniquely expands the business sectors and focuses on LMICs.

This study aims to focus on exploring the role of fear of missing out (FOMO) in the technology adoption context, whereby the bottom-of-the-pyramid (BOP) segment was studied to explore the factors responsible for the development of behavioural intentions (BI) to use unified payments interface (UPI), a disruptive technological phenomenon in the mobile payment systems field.

A mixed-method research approach involving both qualitative and quantitative methods was used. Initially, qualitative data obtained through interviews with UPI’s BOP users were subjected to thematic analysis, leading to the identification of eight factors and the construction of a conceptual model. Subsequently, 354 responses were gathered, and empirical analysis was conducted using structural equation modelling in AMOS 23.0.

Eight factors, including personal and social benefits, perceived security risk, socio-cultural influences, governmental influence, usability, psychological inertia, perceived value (PV) and FOMO, were discovered. The quantitative examination confirmed the validity of the conceptual model in the BOP context, explaining 51% of the variance in BI. FOMO and PV emerged as robust indicators of UPI adoption, with PV significantly regulating the impact of FOMO.

To the best of the author’s knowledge, this study is one of the first to explore what drives BOP users in an emerging economy to adopt UPI. The conceptual model it presents contributes to the advancement of technology adoption literature by incorporating FOMO alongside newly identified BOP-specific factors.

The objective of the study is to investigate the factors that differentiate long-term shareholder value (LTSV) creating firms from LTSV destroying firms.

Through the review of literature, the hypothesis for the study is developed. To test the hypothesis, the study collects data from S&P BSE 500 companies listed in Bombay Stock Exchange (BSE). Based on the average overall return to shareholders for the period from year 1991 to 2019, the study identifies top 25 LTSV creating and LTSV destroying firms. The top 50 firms form the basis of this study. The study uses descriptive statistics and independent sample t-test to test the hypothesis of the study.

Among the variables investigated such as capital management policy and effective capital management practices, business and financial strategy, intellectual capital strategy, relational capital strategy and human capital strategy, the study found effective capital management and governance as a long-term source of value for shareholders.

The study highlights the importance of inclusion of value-relevant information in the annual report of the company. The study also supports the proposition that discretionary disclosure of intangible assets is relevant for the market to enable market participants to reasonably comprehend the fair value of the firm.

Adoption of a reporting framework that ensures the availability of all value-relevant information including off-balance-sheet resources is in the interest of the investors and policymakers alike.

This is a first such study exploring the value-relevant information and the source of long-term value for listed firms.

This study aims to examine the effect of Muslim consumers’ religiosity on their brand verdict regarding clothing brands, through the mediating role of decision-making style, brand status and brand attitude.

Structural equation modeling was used to analyze the data collected from 200 clothing buyers in Mashhad, one of Iran’s religious cities.

The results indicate that intrapersonal religiosity, compared to interpersonal religiosity, has a more significant effect on Muslim consumers’ decision-making styles, and different decision-making styles of Muslim consumers affect their brand verdict through brand status and brand attitude.

The research sample consists solely of respondents from the Islamic religion. Therefore, the impact of religiosity might differ among individuals from other religions, such as Christianity and Judaism.

This study’s findings are crucial for clothing brands, both national and international, that cater to the Muslim customers’ market. They need to consider the degree of religiosity when segmenting and targeting their market. This study shows that clothing brand marketers can best influence the brand verdict of Muslim consumers by targeting those with a brand-loyal decision-making style, focusing on their religious beliefs.

To achieve success in Iran’s Muslim market, marketers must consider their consumers’ religious beliefs and tailor their marketing plans accordingly. This study aims to investigate the impact of religiosity on consumer behavior toward brands in Iran’s Muslim market.

Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of the private finance initiative (PFI) implementation in Malaysia.

In-depth interviews with 25 actors involved in the implementation of PFI projects at two public universities in Malaysia were conducted. The interviews focused on the ways in which participants in the projects make sense of VFM in their ongoing involvement with the projects. In addition, a review of publicly available documents was conducted to understand the ways in which the notion of VFM is reflected in the policies and procedures of the government. Data from the interviews and documents were analysed using thematic analysis.

It is found that the advocacy work of macro-level actors, as well as micro-level actors, has promoted PFI implementation to achieve VFM. However, to the micro-level actors, VFM is just a concept that carries different interpretations, depending on how PFI fits their everyday functional discourses. In addition, direct negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country.

The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings are based on micro- and macro-level actors and cover both advocacy and disruption of VFM achievement.