Publisher: Business Perspectives (Total: 15 journals)   [Sort alphabetically]

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Problems and Perspectives in Management     Open Access  
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Investment Management and Financial Innovations
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1810-4967 - ISSN (Online) 1812-9358
Published by Business Perspectives Homepage  [15 journals]
  • The interplay of corporate tax planning and corporate governance on firm
           value: Evidence from listed NGX consumer goods firms

    • Abstract: The study investigates the interactive impact of tax planning and CG on firm value of the listed Nigerian consumer goods firms by examining whether this relationship is further strengthened or weakened in the presence of strong corporate governance. From the population of the entire 21 consumer goods firms of the Nigerian Exchange (NGX), 19 firms with complete data were selected as a sample. Data were collected from the annual reports of these firms and both descriptive and inferential analyses were employed to estimate the relationship between the variables. Tax planning was measured using the effective tax rate and book-tax difference, firm value using Tobin’s q, while corporate governance was measured using board independence. The fixed effect panel regression was used to estimate the relationship. The study revealed a positive relationship between tax planning (for both proxies) and firm value although the relationship is statistically insignificant (p = 0.0981 and 0.387). Also, there is limited evidence to support the assertion that the interactive effect of tax planning and firm value is significantly moderated by corporate governance (p = 0.818). The combined implication is that evidence on the moderating effect of corporate governance on tax planning and firm value is limited and should be interpreted with caution suggesting that more empirical research should be carried out in this area. In addition, shareholders should demand more disclosure of tax-related matters as this will help prevent information asymmetry, improve monitoring, and increase the value effectiveness of tax planning.
      PubDate: Mon, 16 May 2022 08:35:08 +000
  • Wine purchasing decisions in India from a consumer’s perspective: An
           analysis of influencing factors on the buying behavior

    • Abstract: This paper analyzed the factors affecting consumers’ purchase intentions and decisions while purchasing wine. The study was performed based on the primary data collected with the help of a survey and a structured questionnaire using convenience sampling. A total of 120 respondents above 21 years old across India who were wine consumers and likely to purchase wine were the study population. Exploratory factor analysis, confirmatory factor analysis, descriptive analysis, and cluster analysis were the main methods used to analyze the data. The information gathered was subjected to further quantitative analysis using SPSS. Kaiser-Meyer-Olkin Measure (KMO) of sampling adequacy was 0.759, and Cronbach’s alpha was 0.817 indicating high reliability of the study. Factor analysis brought out six essential factors affecting the wine purchase decisions of Indian consumers. They are as follows: quality concerns, consumption preferences, consumption deterrents, consumption reasons, social factors, and risk factors. Furthermore, the study found that the purchase intentions of Indian wine consumers are affected by the attitude and awareness of consumers. The cluster analysis further helped to divide the Indian wine market into three segments, i.e., regular consumers comprising 44.2%, non-consumers comprising 29.2%, and occasional consumers comprising 26.7%. A few of the key factors influencing wine purchase are attributes and knowledge of the wine ingredients. In addition, friends and family play an important role in wine purchasing decisions.
      PubDate: Thu, 12 May 2022 11:56:33 +000
  • Virtual leadership as a development opportunity in business context

    • Abstract: In the twenty-first century and under the framework of the fourth industrial revolution, virtual leadership emerged as a new way to direct and lead companies and organizations in the public and private sectors. In this regard, it should be mentioned that this situation is the result of the profound effects and changes of the digital revolution in the business world, which are a consequence of the globalization process and the rise of the so-called Information Technology and Telecommunications (ICT). Therefore, the objective of this narrative literature review is to know what has been written about virtual leadership between 2016 and 2021. As a result, 58 sources of information were reviewed, their level of scientific evidence was evaluated, and opportunities for growth and development in business and commercial activities were identified. In addition, a business management alternative to mitigate the impacts of the new Covid-19 (SARS-CoV-2) pandemic was analyzed. Hence, this paper is highly relevant, as it also considers elements such as personalized communication and digital tools. In conclusion, it was found that virtual work generates benefits, including time savings and quick contact. However, it presents challenges for leaders, such as the challenge of connectivity, motivation, and collaborators’ commitment.
      PubDate: Thu, 12 May 2022 10:45:15 +000
  • Conceptual framework of implementing knowledge management system in
           business organizations

    • Abstract: Knowledge management is especially relevant for modern organizations because how a business receives, disseminates, and uses knowledge is a determining condition for its ability to successfully develop and compete in a knowledge-based economy. The purpose of the study is to develop conceptual foundations for the implementation of knowledge management system to achieve sustainable competitiveness of the organization. The following methods were used in the research process: analysis, synthesis, theoretical generalization - in the process of research of theoretical and methodological developments of domestic and foreign scientists on the definition of "knowledge management system"; comparative analysis - in the study of differences in scientific approaches to the principles of knowledge management; systems analysis - in the development of conceptual foundations for the implementation of knowledge management system. The study resulted in the development of conceptual foundations for the implementation of knowledge management system, which defies the purpose, strategic and tactical goals, general and specific principles, functions, bodies and tools of management, expected results. One of the most important elements of the conceptual framework for implementing a knowledge management system is the choice of management tools, which should be based on the priority functions of knowledge management based on assessing the current state and available opportunities for further development of the organization. A feature of the developed conceptual framework is the knowledge management tools, the list of which contains traditional and innovative methods of working with knowledge. Modern software and online platforms for knowledge management are offered, the most popular of which are, Document360, Tettra, TallyFox Tallium, ProProfs, Zendesk, Helpjuice.
      PubDate: Wed, 11 May 2022 09:03:17 +000
  • Do nepotism and cronyism have payoff boundaries' A cross-country

    • Abstract: In modern business, the phenomena of “nepotism” and “cronyism” are often observed, which are usually associated with corruption in the public sector and abuse of public resources. However, these phenomena are international in scale, and no country or sector of the economy is free from them. Existing research does not identify shared and contradictory interests of individuals based on nepotism or cronyism. This study aims to fill this research gap. A research hypothesis was developed and tested in order to determine a point from which nepotism and cronyism are not beneficial to their perpetrators. The research data included Poles and Albanians. According to Transparency International (2022), the obtained results showed that Polish society is currently less vulnerable to corrupt practices than Albanians. Moreover, it was substantiated that relative altruism operates as the mechanism that explains nepotism or cronyism practices. Individuals involved in nepotism or cronyism perceive these practices as a tool to reduce the risk of their operations failing. However, the phenomena lead to long-lasting reciprocity, like in the case of corruption. This study contributes to a better contextual diagnosis of organizations and helps develop preventive strategies.
      PubDate: Wed, 11 May 2022 08:47:26 +000
  • Determinants of consumers’ purchase intention to buy smartphones

    • Abstract: In this technological era, online business is expanding due to increased internet conveniences. Smartphone users are drastically growing in Bangladesh, where it plays a vital role as a strong catalyst for economic development. On the other hand, the success of the online business is associated with creating online purchase tendency by determining influencing factors of consumers’ intention. The ultimate purpose of this paper is to identify the influential variables of consumers’ purchase intention to buy smartphones on online platforms. To fulfill the aim, a structured questionnaire has been elaborated based on the literature review to find this study’s objective. Cronbach’s alpha value was used to assess the inner surface of this study. The non-probability convenience sampling method and a 5% significance level are used to accept the hypotheses. Altogether, 350 survey questionnaires were distributed among the online-based social media customers, and finally, 288 responses were received genuinely, where the response rate was 82%. Henceforward, the sample size of the study is n = 288. SPSS version 26.0 has been applied to scrutinize hypothesis tests in this study. This paper also offers implications for online business people and several impactful guidelines for future research studies.
      PubDate: Mon, 09 May 2022 07:28:40 +000
  • An efficient human resource management system model using web-based hybrid

    • Abstract: The proliferation of international business activities drives organizations to expand their operations into new areas and propels human resource management (HRM) to ensure hiring and retaining competent personnel. Consequently, firms have been struggling to place qualified people in relevant roles and provide adequate training. This study utilized information technology to solve these challenges using a web-based system to interconnect the processes, receive the data from the job applicants via a web-based interface, and connect them with suitable employment. Firstly, the proposed model presented a hybrid technique of Convolutional Neural Network (CNN) with Long Short Term Memory (LSTM) Cloud Web-based Human Resource Management System (CLWHRMS) by recognizing distinct features and forecasts the candidate’s potential under various classification tasks. For this, the study used a set of various software tools for web pages and database designing, including for the alteration of images. The hybrid model was executed using real-time data of 250 resumes, which were collected through an online database to validate the overall performance of the developed web-based system in terms of its accuracy, sensitivity, and specificity. Though the specificity was the same with all the techniques, the results illustrated CNN-LSTM technique was 91% accurate and 90% sensitive compared to the traditional methods. This CNN-LSTM model automatically estimates the suitability of a job candidate and projects his/her workability contributing to Saudi Arabian firms to ease and enhance their recruitment process.AcknowledgmentThis project was supported by the Deanship of Scientific Research at Prince Sattam Bin Abdulaziz University, AlKharj, Saudi Arabia under the Specialized Research Grant program with Grant No-2021/02/18747.
      PubDate: Fri, 06 May 2022 13:09:53 +000
  • How to prevent the fictivization of human capital: the experience of
           higher education in Poland

    • Abstract: Polish experience in the formation and use of human capital in education, the factors of its fictivization in the context of the COVID-19 pandemic was investigated, priority problems were identified (low level of access to quality educational services for the majority of the population; corruption, which creates conditions for obtaining a level of education and qualifications that are not confirmed by real knowledge; there is no culture of lifelong learning; the need to adapt the education system to the conditions of distance learning during the COVID-19 pandemic, etc.) and the directions of implementation of the Polish experience into the activities of educational institutions in Ukraine. The positions of Ukrainian and Polish universities in international educational rankings as well as the factors that determine them were analyzed. It is determined that in order to limit the processes of fictivization of the human capital, it is necessary, first of all, to: improve the quality of educational services and the competitiveness of universities, increase access to education for various social groups, fight corruption and adapt the education system to distance learning. The development of international cooperation and the expansion of the presence of universities in international rankings is also important; improving the competitiveness of graduates in the domestic and international labour markets; attracting international investment to improve resource provision.
      PubDate: Wed, 04 May 2022 13:28:28 +000
  • Organization of labor processes in an unstable global ecosystem

    • Abstract: The pandemic has adjusted employment processes and accelerated the destabilization of the latter, forcing countries to step up the use of digital economy opportunities to support business activity during forced job cuts and pandemic restrictions. The aim of the article is to develop post-pandemic recommendations and scenarios for the organization of labor processes in the direction of strengthening the effective operation of companies in possible crises. The key reasons for the instability of modern labor processes are analyzed, the main world practices of legislative consolidation of telework, which are aimed at reducing the impact of the COVID-19 pandemic on business processes and labor relations, are studied. The need for changes in the organization of modern labor processes and the development of regulations for the organization of labor activity in the new socio-economic conditions is emphasized. The main components of labor process regulations are identified: state policy and regulatory regulation (the degree of readiness to return to normal work and its evaluation at the national and regional levels), personnel component (occupational health, safe working conditions, planning and regulation of production activities), operational component (business processes and benchmarks, cybersecurity and data confidentiality), commercial component (protocols of interaction of participants in production processes, integration of employees on security issues).
      PubDate: Wed, 04 May 2022 13:13:34 +000
  • Managing change in nature-based tourism: A decision-making model using
           linear programming

    • Abstract: In conditions of forced isolation, nature-based tourism meets the needs of safe and comfortable recreation and travel combined with the solution of acute issues of medical treatment and rehabilitation during the pandemic and post-pandemic periods. This study aims to develop a model for decision-making on change management in nature tourism based on the approach of linear economic and mathematical programming. The paper formalized changes in the variability of objective function parameters of the model and the system of its restrictions, following the structure of assets of nature-based tourism, balanced by the sustainability principle. The algorithm for implementing the model includes four stages: collection and processing of relevant data on nature-based tourism; considering changes in the objective function and the system of its limitations; linear programming with variability tests using the simplex method; defining ranges/limits in which decisions are made. The initial data are summarized and averaged based on the primary data analysis on the functioning of sanatoriums and other tourist and recreational facilities in Ukraine. Short-term nature-based tourism is considered, the services of which are classified according to the criterion of the primary purpose of travel: “wow-effect” tourism, sports tourism, health tourism, traditional recreation, and green tourism. The results make it possible to substantiate decisions on changes in recreational land areas and human resources, on the limits of changes in income due to the dynamics of service prices, as well as determine the price range while maintaining income structure and sustainability limits for natural and human assets of nature-based tourism.AcknowledgmentThe paper contains the results of a study conducted under the National Academy of Science of Ukraine’s grant Formation and Use of Natural-Resource Assets of the Recreational and Tourism Sphere (0120U100159) and the Nominal Scholarship of the Verkhovna Rada of Ukraine for Young Scientists-Doctors of Sciences for 2021 (0121U113482).
      PubDate: Wed, 04 May 2022 10:18:24 +000
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Heriot-Watt University
Edinburgh, EH14 4AS, UK
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