The main aim of this study is to investigate the effectiveness of Goods and Services Tax (GST) education providers between Royal Malaysian Customs Department (RMCD) and tax agents in Malaysia. Both RMCD and tax agents are the key player in disseminating the information about GST in Malaysia. In-depth interview sessions had been conducted with several accounting personnel which addressing their understanding and knowledge about GST and further explore the role of RMCD and tax agent in educating them...

In this article, the authors analyse the mission statements of 50 top Italian enterprises, which are published on the companies’ web sites. The purpose of this study is to analyse, using the Nine Point Scale model given by Fred R. David, the contents of the web site mission statement referring to 50 top Italian operating companies. The findings of the study allow us to confirm that an important topic, as the company mission statement, is often misunderstood and not defined properly, according...

As the integrated representation of an individual’s characteristics, capacities and personalities, the competence is the foundation of developing management, especially of human resource management. To get better acquainted with competence, this paper first briefly reviewed the development process and latest status of competency study then systematized and contrasted the definitions of interrelated concepts and finally comprehensively investigated the research achievements made by Chinese scholars....

...

Bangladesh had historically relished the fortune of being a labor surplus nation and therefore had accumulated remittances in large volumes over the last four decades. Thus, the concept of remittance-effectiveness in shaping the economy of Bangladesh emerges with utmost significance and importance amidst researchers and policy makers all around the globe. The aim of this paper is to identify the dynamics of real exchange rate movements following inflow of remittances in Bangladesh over the period...

The mobile telecom industry has witnessed tremendous growth with the improvement of its performance in various criterions after the gradual shift from regulated to deregulated policy framework in the country. However, the earlier research findings seem to be inadequate to exhibit the challenges and opportunities and their impact on the respective arena. So, this indicates to the research problem since there is a research gap. This is the reason which motivated to endeavor a primary survey during...

Thanks to the spread of smartphones and the rapid technological advances of IoT (internet of things), devices capable of NFC payment services are rapidly increasing. However, the majority of users still prefer traditional credit cards and debit cards rather than contactless NFC payment services. This is a major crisis for service providers. However, academic research on NFC payment service has not been sufficiently conducted yet. In this study, an empirical test was conducted to understand consumer...

Education is one of the prime factors of growth. Developing countries actively seek policy measures to bring their children to schools and reduce dropout. In that effort, Conditional Cash Transfers (CCT) as well as motivational campaigns are common strategies applied to attract enrollment and retention. However CCT has been found to have limited effects. Also low retention rate is a problem for CCT programs. This current study tries to find a theoretical explanation of this problem. This study has...

This article presents an alternative sociodynamic non-linear model of a stock market price changes that describes market phases in a more precise manner than Coherent Market Model. Most importantly it allows, with high accuracy, identification of transition points between phases. The model is based on a theory of social psychology, including in particular the phenomenon of group polarization that provides an explanation of slumps in the stock market. In opposition to the Coherent Market Hypothesis...

The objective of this paper is to determine whether economic policy can increase GDP volatility. The authors try to assess, more particularly, if the actions of the monetary authority following a negative tax shock could amplify the business cycle. The starting point is a balanced GDP growth path in a neoclassical growth model to which is added an income tax. This tax rate will reduce output and thus, in the presence of wage rigidities, will lead to an increase in unemployment. The authors show that...