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The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.

The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis (DEA) approach. The study uses a wide range of measures of tax aggressiveness. Firm fixed-effects regressions and a difference-in-differences approach using information regarding CEO turnover to control for endogeneity are used.

The study finds a negative relationship between managerial ability and corporate tax aggressiveness. Further tests show that this negative relationship is more pronounced for firms with higher investment opportunities or firms with more reputational concerns.

Given the significant costs associated with tax aggressiveness and the negative effect it can have on managerial reputation if discovered, the results suggest that more able managers invest less effort in aggressive tax avoidance activities. This study furthers the understanding of how managerial personal traits affect corporate decision-making.

Wawasan Open University Library undertook a survey study, based on the Wilson’s revised model of information behaviour (1999), to profile information-seeking behaviour of their distance students in using library resources in their research and learning activities. The paper aims to discuss these issues.

Using random sampling method, samples were selected to ensure proper representation of the population across four schools of studies and five regional centres. A total of 550 questionnaires were sent to undergraduate and postgraduate students, and 435 completed questionnaires were returned with a success response rate of 79 per cent.

Findings indicated significant differences between undergraduate and postgraduate students in using the university’s MyDigital Library and physical library for their information needs. Findings also indicated significant difference between first-year and post-first-year students in using internet search engines as part of their information-seeking process.

Students improving on their information-seeking behaviour in the learning and research work paved way for them to better experience university vivacity and not isolate themselves from distance learning.

This paper acknowledges the importance of promoting good information-seeking behaviour among distance learners in the scholarship of learning and research work. The paper also amplifies the important role library plays in minimizing students’ sense of isolation in university learning experience.

One of the important goals of trade facilitation is to lower the costs of trade that serve as a barrier to the developing countries from enjoying the benefits of increased trade and becoming integrated into global supply chains that account for nearly 60 percent of global trade today. The high trade costs that are plaguing most developing countries is mainly incurred from the lack of adequate trade-related infrastructure and low quality of institutions that hinder the efficient flow of goods across and within borders. Therefore, the trade facilitation rules that are contained in FTAs among bilateral trading partners are inevitably aimed at deepening their participation in the global value chain network. However, an observation of the FTAs concluded by Korea and the trade facilitation rules contained therein shows that the current trade facilitation rules in bilateral FTAs may be of little practical use for countries that lack the capacity to be involved in the international production activities in the first place. From the development perspective, the current WTO negotiations on trade facilitation which take full account of the special and differential treatment needs of the less developed country members appear more likely to contribute to providing the trading environment that is free from the barriers to trade that have inhibited the less developed countries from integration into the global supply chains and the benefits thereof.