Search results

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

This study aims to evaluate sustainable investment policies for housing in Qatar.

This paper proposes a new model for analyzing sustainable investment policies for housing demand in Qatar via a hybrid quantum fuzzy decision-making model. The study processed the criteria with the facial expression-based Quantum Spherical fuzzy DEMATEL and ranked the alternatives with the facial expressions-based quantum spherical fuzzy TOPSIS. Four factors were determined due to a comprehensive literature review (Environment, Housing Design, Building Design, and Surrounding the building), with five sustainable investment policy alternatives (Electricity production with renewable energies, Recycling systems and materials in construction, Transport with less carbon emission, Biodiversity for residents, and Resilience to natural disasters).

The analysis indicates that the design of the building is the most important factor (0.254), while the environment is the most influencing factor (0.253) regarding housing demand in Qatar. Transport with less carbon emission and electricity production with renewable energies are the most critical alternative investment policies.

This study provides useful insights for regulators, policymakers, and stakeholders in Qatar’s sustainable investment policies for housing demand. The main motivation of this study is that there is a need for a novel model to evaluate the sustainable investment policies for housing demand. The main reason is that existing models in the literature are criticized due to some issues. In most of these models, emotions of the experts are not taken into consideration. However, this situation has a negative impact on the appropriateness of the findings. Because of this situation, in this proposed model, facial expressions of the experts are considered. With the help of this issue, uncertainties in the decision-making process can be handled more effectively.

The study analysed the influence of organizational justice on the duty orientation of employees in the mining sector of Ghana. Also, it examined the mediating role of supervisor-provided resources in the relationship between organizational justice and duty orientation.

The study obtained data through a self-administered questionnaire from 291 employees of a mining firm. The data were analysed and interpreted in light of the hypotheses using the partial least squares structural equation modelling technique.

The findings revealed that organizational justice had a significant positive relationship with duty orientation and supervisor-provided resources. The results again established that supervisor-provided resources had a significant positive relationship with duty orientation. The study finally documented that supervisor-provided resources partially mediate the relationship between organizational justice and duty orientation.

We recommended that the management of the mining companies devote resources to developing organizational justice policies based on fairness in resource allocation, clear roles, employee feedback and effective information dissemination. Furthermore, supervisors should place priority on acquiring and dispensing resources as employees demonstrate their willingness to improve duty orientation.

The study contributes to knowledge in a novel research area. It adds to empirical evidence by highlighting the possible variables that may influence employees to engage in duty orientation.

本研究擬分析於迦納的採礦部門裏,組織公平感對僱員職責導向的影響;研究亦擬探討主管提供的資源,如何在組織公平感與職責導向間的關係上起著中介角色。

研究人員透過一間採礦公司291名僱員自我測試的問卷,取得研究所需的數據,繼而以偏最小平方結構方程式模式分析法,進行數據分析,並按照研究的假設,對數據進行闡釋的工作。

研究結果顯示,組織公平感與職責導向和主管提供的資源之間存在顯著的正向關係;研究結果亦確定了主管提供的資源與職責導向之間存在顯著的正向關係。最後,研究結果證明了主管提供的資源,會一定程度調節組織公平感與職責導向之間的關係。

我們建議採礦企業的管理層應根據資源的公平分配、明確的角色、僱員的回饋和有效的信息傳播,把資源專用於發展組織公平感的政策上;而且,當僱員展示他們願意改善職責導向時,主管應把獲取資源,並加以發放列為優先事項。

本研究在一個新穎的研究領域裏,幫助我們增進知識;研究透過強調影響僱員參與職責導向的可能變數,增加有關的經驗證據。

Positive psychology helps us understand the knowledge required to contribute to adolescents' societal development and adjustability. Adolescence is the crucial stage to work on for a balanced personality. The present study concerned adolescents' self-strength, happiness, and help-seeking behaviour. The authors aimed to explore the relationship between adolescents' self-strength and happiness and investigate the mediational effect of adolescents' help-seeking behaviour on their self-strength and happiness.

The research design of the current quantitative study was correlational, and 809 adolescents from China and Pakistan participated in the present study. Data were personally collected from participants through self-developed scales.

We deployed Pearson correlation and simple mediation using SPSS software and found a linear, positive, strong (r = 0.654, n = 809, p = 0.000 < 0.01) and statistically significant correlation between adolescents' self-strength and happiness. The authors also found a significant indirect effect of help-seeking on adolescents' self-strength and happiness at (β = 0.373, t(907) = 7.01).

Using self-reported scales to gather information was one of the study's limitations. Adolescents may have misunderstood the notion or construct narrated in words or responded biasedly despite the bilingual scales.

This study offers social and practical implications for educators, parents, and school administrators to address the development of adolescents' personalities using a positive psychology lens.

The findings are of significant importance for teachers working in the elementary schools. They may work on adolescents' self-strength, happiness, and help-seeking to develop balanced personalities.

The continued relevance of technologies in halal industries requires managers to understand the factors contributing to such technologies’ acceptance. The technology acceptance model (TAM) is dominant in the literature that predicts user acceptance and behaviour towards technology. Despite the model’s significance, there has yet to be a systematic review of studies featuring halal sectors that use TAM. The purpose of this study is to systematically review the existing literature on TAM in halal industries to understand the research trends as well as TAM modifications and research opportunities in halal industries.

Guided by the preferred reporting items for systematic review and meta-analysis protocol, a framework-based review using the theories, contexts, characteristics and methods (TCCM) framework was conducted. The Scopus and Web of Science databases were used to retrieve English journal articles that investigated TAM in the context of halal markets. In total, 44 eligible articles were reviewed in terms of the developments and extensions of TAM in their studies across the halal industries.

The first study related to the use of TAM in the context of halal industries was published in 2014. The most prominent halal industry in the review, which used TAM, was Islamic finance. Indonesia was the leading economy in halal studies using TAM. Perceived usefulness was found to be a more significant factor than perceived ease of use for technology acceptance in TAM studies on halal industries. The significance of religiosity on TAM was inconsistent. Most research was done using quantitative surveys with consumers as the target sample.

The studies in this review are based on the Scopus and Web of Science databases, which may be perceived as a study limitation. This study also only considered English journal articles and research in which the focus was on the use of TAM in halal industries rather than general industries with Muslim consumers.

Halal industries will continue to rely on technology for the provision of goods and services. With the rise of emerging technological innovations, this review will provide managers with an appreciation of technology acceptance across different contexts. Researchers can use the results of this review to guide future studies and contribute toward the development of this research area.

This review contributes to the Islamic marketing literature by being the first to comprehensively review the TAM model in the context of halal industries using the TCCM framework-based review approach. A research agenda is proposed to advance research on technology acceptance and TAM in halal industries.

This study presents a comprehensive investigation of turnover intention within the context of higher education, specifically focusing on private universities in Egypt, to develop a robust conceptual framework to explore this phenomenon.

The study sample comprised both male and female tenured faculty members from private universities, and data were collected through questionnaires, resulting in 396 completed responses. Statistical analysis was conducted using SPSS and partial least squares structural equation modeling (PLS-SEM) software.

The study highlights the significant impact of work-life balance (WLB) and organizational commitment on turnover intention, with job satisfaction as a mediating factor. Additionally, the research reveals that emotional intelligence (EI) does not directly influence turnover intention, but its effects are fully mediated by job satisfaction.

This research not only advances the theoretical understanding of why academics contemplate leaving their positions but also underscores the significance of this topic. Moreover, by exploring turnover intention in the private education sector of the Middle East, the study addresses a notable gap in the existing literature.

The particle distribution in a fluid is mostly not homogeneous. The inhomogeneous dispersion of solid particles affects the velocity profile as well as the heat transfer of fluid. This study aims to highlight the effects of varying density of particles in a fluid. The fluid flows through a wavy curved passage under an applied magnetic field. Heat transfer is discussed with variable thermal conductivity.

The mathematical model of the problem consists of coupled differential equations, simplified using stream functions. The results of the time flow rate for fluid and solid granules have been derived numerically.

The fluid and dust particle velocity profiles are being presented graphically to analyze the effects of density of solid particles, magnetohydrodynamics, curvature and slip parameters. Heat transfer analysis is also performed for magnetic parameter, density of dust particles, variable thermal conductivity, slip parameter and curvature. As the number of particles in the fluid increases, heat conduction becomes slow through the fluid. Increase in temperature distribution is noticed as variable thermal conductivity parameter grows. The discussion of variable thermal conductivity is of great concern as many biological treatments and optimization of thermal energy storage system’s performance require precise measurement of a heat transfer fluid’s thermal conductivity.

This study of heat transfer with inhomogeneous distribution of the particles in a fluid has not yet been reported.

This study empirically investigates the impacts of technological innovation and operational efficiency on environmental performance and the moderating effects of environmental orientation.

We develop a conceptual framework based on the Porter Hypothesis. We collect a sample of 850 listed firms in China between 2010 and 2019. The fixed effect model was used to analyse the data.

The empirical findings reveal that technological innovation indirectly enhances environmental performance through operational efficiency and partially mediates this impact. We also find that environmental orientation strengthens the positive impacts of technological innovation and operational efficiency on environmental performance.

This study contributes to the literature by revealing that technological innovation is positively associated with operational efficiency and environmental performance, which suggests that technological innovation can simultaneously enhance business and environmental performance. Hence, this study provides empirical support for the Porter Hypothesis. The results also extend the Porter Hypothesis by revealing how technological innovation affects environmental performance and under what conditions technological innovation has a greater impact on environmental performance.