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This study aims to compare recent topics on value-added tax (VAT) in the European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in VAT discourses between the two regions and explore the connection between research agendas, institutional legacies and semantic output in the field of VAT in each territory.

A bibliometric study was conducted using R programming. The data were gathered from the Scopus database, which contains 99 English-language publications with publication dates ranging from 1996 to 2022 (87 of which are from the EU and 12 from the GCC). Information about publications, journals, authors and citations is gathered, validated, cross-referenced and analyzed using bibliometric metrics.

The results highlight two ideal research contexts for studying VAT: the EU countries approach VAT research with a centralized, pluralistic and quantitative focus, while the GCC countries adopt a centralized, qualitative and practically oriented approach, highlighting distinct research goals, collaboration styles and institutional legacies. The authors extend their result findings to broader discussions on competing knowledge systems in VAT, the significance of the state and the level of autonomy within tax governance after identifying the most popular issues among scholars working in GCC and EU countries.

Although the focus of this analysis is restricted to the GCC and EU, it includes theoretical recommendations for broadening its application to other nations. Researchers from the GCC and the EU may benefit from this study by gaining more about VAT and being encouraged to share their research with young researchers. The study’s findings are relevant and important for comprehending the comparative state of research on VAT in GCC and EU countries, tax fields, publications and institutions.

This study analyzes the VAT systems of the GCC and the EU while identifying the intellectual structure of the field from each author’s point of view, revealing the scientometrics and informetrics intellectual structures in detail.

In this work, the authors are interested in the notion of vector valued and set valued Pettis integrable pramarts. The notion of pramart is more general than that of martingale. Every martingale is a pramart, but the converse is not generally true.

In this work, the authors present several properties and convergence theorems for Pettis integrable pramarts with convex weakly compact values in a separable Banach space.

The existence of the conditional expectation of Pettis integrable mutifunctions indexed by bounded stopping times is provided. The authors prove the almost sure convergence in Mosco and linear topologies of Pettis integrable pramarts with values in (cwk(E)) the family of convex weakly compact subsets of a separable Banach space.

The purpose of the present paper is to present new properties and various new convergence results for convex weakly compact valued Pettis integrable pramarts in Banach space.

With the increased flow of Syrian Muslim refugees entering new places such as Scotland, attention has been given to Syrians’ adaptation to their new settings. This chapter explores refugee parents’ roles in mediating their children’s educational experiences. The study is informed by theory of identity (Hall, 1996), Orientalism (Said, 1978), framing (Bernstein, 2000), and hegemony in curriculum (Apple, 2004). Snowball sampling was used to recruit participants in Glasgow. Semi-structured interviews and vignettes were used to generate data with 12 parents and 12 school-aged children in 12 refugee families. The chapter explores how these families have encountered new aspects of their education, such as different pedagogy and Eurocentric curriculum. By examining the participants’ various ways of dealing with these aspects, the chapter explores educational challenges that did not exist before their displacement, demonstrates the inherent diversity within refugee populations, and conceptualizes their negotiation with new contingencies using Hall’s concept of identity as a relational and contingent process.

Micro-businesses contribute to economic development by improving individual welfare. Women are the primary drivers and owners of such businesses in urban Ethiopia. The purpose of this study is to investigate the poverty status and determinants among women-owned micro-businesses.

The basic study units were women who owned micro-businesses. A sample of 384 women-owned micro-business was chosen using a stratified and systematic random sampling technique. Thirty-six participants were purposely chosen for in-depth interviews and focus group discussions. Questionnaires, in-depth interviews and focus group discussions were used to collect data. The poverty head count, poverty gap and poverty severity indices were computed to estimate poverty status. The major determinants of women’s poverty were investigated using a logistic regression model.

The overall poverty incidence, gap and severity were estimated to be 24.27%, 3.85%, and 1.11% respectively, among the women who owned micro-businesses. Eight of the 14 poverty determinants, including age, dependents, savings, remittance and the number of days and hours women work in their businesses, were found to have a significant effect on women’s poverty. The results suggest that local governments, technical and vocational training institutions should work together to reduce the impact of poverty-aggravating factors on women and increase the contribution of women-owned micro-businesses to poverty reduction.

This study addressed the poverty status of women who run micro-businesses, which is a crucial issue in Ethiopia’s urban context. It adds new knowledge to the issue of gendered economic participation, poverty reduction and poverty determinants in the Ethiopian context.

The concept of “Workplace Spirituality (WPS)” in the field of management has gained great interest in the last decade, especially due to its connection with profitability. There has been a rapid increase in research related to the topic. It is assumed that employees who spend a significant part of their time at work are willing to satisfy their spiritual needs at the workplace. Such unprecedented challenges as the COVID-19 pandemic have posed many difficulties for organizations to remain agile, develop and grow, and innovate to survive. At this very moment, the importance and meaning of WPS for managers appear to have increased even more. Workplace spirituality is related to motivation, belongingness, and loyalty, and the pandemic seems to have created significant issues concerning these topics with employees. Employees have been forced to work from home due to prolonged restrictions and have faced difficulties in returning to work post-pandemic. Workplace spirituality has the potential to help employees stay motivated in their work, increase their job performance, enhance job satisfaction, and improve their mental health during this difficult period. Organizations can support their employees by implementing different practices to develop workplace spirituality. In this article, approaches to satisfy the spiritual needs of employees post-pandemic, and the efforts of workplaces to meet these needs, are examined with insights from theoretical and practical life.

This study examines the significance of Oman’s sustainable strategies to mitigate overtourism. The study adopts a quantitative study design with a survey method to investigate the strategies’ effectiveness. Two hundred twenty participants were recruited through random sampling, most of whom were male. The data was collected from October to November 2020, and the data collection process lasted for four months, from December to March 2021. This study also reviews the role of economic challenges in causing overtourism in Oman. Further, it analyses the sustainable strategies adopted by the Omani government to overcome the overcrowding of tourist places in Muscat and Salalah and prevent the deterioration in the quality of tourism-related services and products. The significance and impact of the sustainable strategies were investigated through factor analysis. We developed the following hypotheses: (i) the economic challenges have resulted in overcrowded tourism in Oman; (ii) the sustainable strategies or framework(s) are sufficient to overcome overtourism in Oman; and (iii) there is a significant impact of sustainable strategies or framework(s) to overcome overtourism in Oman. The study concluded that economic challenges directly impacted the quality of the services and the entire hospitality and tourism sector in Oman, concerning overtourism. However, the government of Oman has adopted sustainable strategies and frameworks to address this overtourism challenge. Most respondents asserted that the steps taken to mitigate overtourism were significant in eliminating the challenge of overtourism in Oman.

Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

In the context of Saudi Arabia, this chapter investigates how clustering promotes knowledge sharing and transfer in an emerging, government-directed industry cluster. It is determined that lateral actors play a key facilitating role, and formal and informal mechanisms and interpersonal links among actors support that cluster knowledge exchange. Limited social capital strength and depth and a lack of trust that prevents knowledge sharing are partially explained by the cluster's limited vertical and horizontal actors.

One of the crucial issues in the contemporary finance is the prediction of the volatility of financial assets. In this paper, the authors are interested in modelling the stochastic volatility of the MAD/EURO and MAD/USD exchange rates.

For this purpose, the authors have adopted Bayesian approach based on the MCMC (Monte Carlo Markov Chain) algorithm which permits to reproduce the main stylized empirical facts of the assets studied. The data used in this study are the daily historical series of MAD/EURO and MAD/USD exchange rates covering the period from February 2, 2000, to March 3, 2017, which represent 4,456 observations.

By the aid of this approach, the authors were able to estimate all the random parameters of the stochastic volatility model which permit the prediction of the future exchange rates. The authors also have simulated the histograms, the posterior densities as well as the cumulative averages of the model parameters. The predictive efficiency of the stochastic volatility model for Morocco is capable to facilitate the management of the exchange rate in more flexible exchange regime to ensure better targeting of monetary and exchange policies.

To the best of the authors’ knowledge, the novelty of the paper lies in the production of a tool for predicting the evolution of the Moroccan exchange rate and also the design of a tool for the monetary authorities who are today in a proactive conception of management of the rate of exchange. Cyclical policies such as monetary policy and exchange rate policy will introduce this type of modelling into the decision-making process to achieve a better stabilization of the macroeconomic and financial framework.