Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Kesadaran Perpajakan, Pengetahuan Dan Pemahaman Perpajakan, Kualitas Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus Terhadap Pemilik Umkm Yang Berada Di Kabupaten Bangkalan)

The purpose of this study was to determine the effect of tax awareness, knowledge and understanding of taxation, quality of tax services, and tax sanctions on the level of tax compliance of MSMEs (micro, small and medium enterprises) in Bangkalan district. The population in this study were MSME entrepreneurs who carried out business activities at Ki Lemah Duwur Bangkalan market. The sampling technique is accidental sampling with a total sample of 96 respondents. This study uses primary data, namely the questionnaire. This study uses a quantitative method with a multiple regression analysis model with SPSS 23 application. The results of the study show that the tax awareness variable, knowledge and understanding of taxation, the quality of tax authorities services have an influence on the level of taxpayer compliance and the tax sanction variable has no effect on the level of tax compliance. Keywords: awareness of taxation, knowledge and understanding of taxation, quality of tax services, tax sanctions, tax compliance
Disclosure of Intended Use of IPO Proceeds: Evidence from Malaysia

The primary aim of the study is to investigate what Malaysian IPO issuers indicate as the intended use of IPO proceeds. This is achieved through a manual content analysis of 161 IPO prospectuses during the period of 2005-2013. The results indicate that two major intended uses of IPO proceeds are for capital expenditure and working capital. However, we are perturbed by the frequency of the sampled IPOs’ intention to use the IPO proceeds and the higher percentage of total proceeds used for working capital. This calls for serious regulatory policies that would provide issuers access to equity market and to use the IPO proceeds for growth opportunities. A takeaway from the study provides that intended use of IPO proceeds may provide useful information to potential investors to make informed decisions and for issuers to signal their quality.
Marketing Strategies in Equity Crowdfunding: A Comparative Study of Italian Platforms

This paper explores equity crowdfunding platforms from a marketing perspective. The present exploratory study attempts to make a double contribution to the current literature on equity crowdfunding. Firstly, it analyzes the marketing strategies of the platforms by focusing on the well-known 4Ps marketing mix framework, i.e. product, price, promotion and placement. Each dimension presents three types of categories. Second, the study investigates the marketing strategies of both large platforms and small platforms, then the differences between these two types of platforms are examined in terms of campaigns’ outcomes, i.e. funding collected (in %), funding amount (in €) and number of investors. Platforms adopt a standardization strategy for pricing and placement, while a differentiation strategy is mainly adopted for promotion and products. Large platforms offer a wider range of services (in particular ongoing campaign services and post-campaign services) and promotional activities (in particular leverage many communication channels). The analyses disclose significant statistically differences between these two types of platforms. Projects posted on large platforms are more likely to get higher campaigns’ outcomes. In literature, little is known about marketing strategies in equity crowdfunding platforms, thus this study tries to fill this gap. The paper is the first to analyze the 4Ps of platforms and to conduct a comparative empirical study to determine the differences of campaigns’ outcomes between large and small platforms. The Italian context represents a significant case of developed country in theme of equity crowdfunding. The results are useful for platform managers, entrepreneurs, investors and authorities.
Marketing Innovativeness on Marketing Performance: Role of Religio-Centric Relational Marketing Strategy

Abstract This paper is an empirical study aimed at investigating the effect of marketing innovativeness, market sensing capabilities and customer relationship management on marketing performance. The researchers tried to develop and solve the problem of the gap between marketing innovativeness and marketing performance. The respondents of this study were 318. Some of them are leaders or owners of SMEs Muslim fashion in Central Java, Indonesia. Data was analyzed by using Structural Equation Modeling (SEM). The results of the study show that marketing innovativeness (MI) has no significant effect on marketing performance (MP), while market sensing capabilities (MSC) and Customer Relationship Management Capabilities (CRMC) have a significant effect on marketing performance. Likewise, marketing innovativeness, market sensing capabilities, and CRM capabilities have a significant effect on the religio-centric relational marketing strategy. Furthermore, religio-centric relational marketing strategy (RRMS) is able to mediate the relationship between marketing innovativeness and marketing performance.
HUMAN RESOURCES MANAGEMENT FACETS: ROLE OF ORGANIZATIONAL COMMITMENT

The prime objective of the current study is to explore the nexus between job involvement, turnover, and organizational commitment. Meanwhile, the study has examined the mediating role of organizational commitment in the relationship between job involvement and turnover. The study broached an argument that in the era of globalization, it has been regarded to be a key issue to deal with employee turnover for any business organization. To date, agreement on how to practice this concept has not yet been resolved. Employing the survey-based methodology, the SEM-PLS technique is used to test the hypothesized relationships. So, the current study has used SEM-PLS as a statistical tool to answer the research questions raised in this study and research objectives envisaged in the current study. The data is collected from the managers of the manufacturing firms in Indonesia. The findings of the study have provided support to the theoretical foundation and the proposed hypothesis of the current study. The current study will be helpful for policymakers and practitioners in understanding the issues related to job involvement, turnover, and organizational commitment. In author knowledge, this is among very few pioneering studies on this issue.
ECO-INNOVATION IN MUNICIPALITIES AS AN ELEMENT OF SMALLER AGGLOMERATIONS SUSTAINABLE DEVELOPMENT-CASE STUDY

Management in accordance with the principle of sustainable development is one of the basic aspects of environmental protection, and is nevertheless important in macroeconomic management (eco-innovations in national regulations) as well as in micro-regulations (municipal regulations). The municipalities authorities are obliged to preventing the negative effects of environmental degradation, preventing pollution, providing information on the state of the environment, cover the environmental policy, in order to ensure the land advancement in accordance with the principles of sustainable development. The implemented projects should mainly improve the living conditions of the inhabitants. That is why eco-innovative activities introduced in individual, small territorial areas (municipalities) are becoming more and more important. The paper is based on a case study as a recognized method of analyzing and discussing authentic situations used in management sciences.
Identification and Prioritization of Risk and Its Effect of the Renewable Energy Life Cycle Based on Performance and Risk Indicators

Risk management consists of two aspects of risk control and risk assessment in the electricity market. So, risk control should cover the risk and work out of the way of optimal investment portfolios. Thus, the aim of this research is producing solar electricity life cycle profitability. First to identify existing risks in the production of electricity using Delphi technique between 300 experts in 15 Powerhouse. Then, the grey ANP model was the adoption of the New Energy Organization of Iran. The number of risk factors were collected by subject literature in renewable energy in Iran that have analyzed and selected the high-risk factors by ANP GREY method. Finally, to examine the life cycle of solar power, the authors analyzed financial indicators and the life cycle’s factors which relates to performance and risk variables, then, the Regression model used in three stages of life cycle. Finally, the result provides incentives for the energy system to support production renewable electricity and aid to increase the profitability of the renewable energy cycle.
Determinants of Enterprise Resource Planning adoption on organizations' performance among medium enterprises

Background: Enterprise Resource Planning (ERP) is a method of using computer system technology to integrate all functions in various departments, such as marketing, inventory control, accounting and human resource across an entire company. ERP system intends to facilitate information sharing, business planning, and decision making in enterprises organization. This study proposes a theoretical framework that will determine the factors affecting ERP system adoption among medium-sized enterprise firms based on a case study. Methods: This present study applied resource based value and contingency theories to explain the factors that affect ERP system adoption and firm’s performance. The study proposes a framework which was prepared on the basis of results obtained from the questionnaire research. The specially prepared questionnaire was distributed to 217 companies of various medium sizes, located in Oyo State, Nigeria. CEO / MD and managers were selected as the key respondents of the questionnaire. After the completion of data collection, the empirical data were analyzed using the Partial Least Squares Structural Equation modelling.Results: The result reveals that organizational structure and technological change have a significant influence on the adoption of the ERP system to improve the performance of medium size enterprise firms. In this regard, the effectiveness of ERP system adoption would strongly affect a firm’s performance. Conclusions: This paper proposes an enhanced theoretical framework that examines the vital issues concerning ERP system factors of adoption, thus, providing valuable outcomes for medium-sized enterprise firms. The originality of the paper is supported by its three-dimensional approach.
Dancing with dragons: Chinese import penetration and the performances of manufacturing firms in South Africa

Using firm-level tax administrative data from 2010 to 2017, we study the impact of Chinese import penetration on the performances of manufacturing firms in South Africa, and whether firms investing in capabilities development are more resilient to such competitive pressure. Specifically, by instrumenting Chinese import penetration with China’s share in other low- and middle-income countries’ imports, we first explore whether Chinese import exposure - both direct (e.g. affecting the sector in which the firm itself operates) and indirect (e.g. through input–output linkages along the domestic value chain) - have been associated with firms downsizing in terms of decreasing employment and sales growth and higher probability of exiting the market. Second, we examine whether firms investing in process and product innovation and skills development perform better in response to import competition. Our results indicate that rising Chinese import exposure—not only direct, but also in downstream segments of the domestic value chain—leads to slower sales and employment growth for the entire sample of surviving firms and to higher probability of shutdown for firms not undertaking any spending in capabilities development. However, we also find that the negative impact of Chinese import penetration is partially mitigated by investments in capital, innovation, and skills development.
Enhancing Usability, Security, And Performance In Mobile Computing

We have witnessed the prevalence of smart devices in every aspect of human life. However, the ever-growing smart devices present significant challenges in terms of usability, security, and performance. First, we need to design new interfaces to improve the device usability which has been neglected during the rapid shift from hand-held mobile devices to wearables. Second, we need to protect smart devices with abundant private data against unauthorized users. Last, new applications with compute-intensive tasks demand the integration of emerging mobile backend infrastructure. This dissertation focuses on addressing these challenges. First, we present GlassGesture, a system that improves the usability of Google Glass through a head gesture user interface with gesture recognition and authentication. We accelerate the recognition by employing a novel similarity search scheme, and improve the authentication performance by applying new features of head movements in an ensemble learning method. As a result, GlassGesture achieves around 96% gesture recognition accuracy. Furthermore, GlassGesture accepts authorized users in nearly 92% of trials, and rejects attackers in nearly 99% of trials. Next, we investigate the authentication between a smartphone and a paired smartwatch. We design and implement WearLock, a system that utilizes one’s smartwatch to unlock one’s smartphone via acoustic tones. We build an acoustic modem with sub-channel selection and adaptive modulation, which generates modulated acoustic signals to maximize the unlocking success rate against ambient noise. We leverage the motion similarities of the devices to eliminate unnecessary unlocking. We also offload heavy computation tasks from the smartwatch to the smartphone to shorten response time and save energy. The acoustic modem achieves a low bit error rate (BER) of 8%. Compared to traditional manual personal identification numbers (PINs) entry, WearLock not only automates the unlocking but also speeds it up by at least 18%. Last, we consider low-latency video analytics on mobile devices, leveraging emerging mobile backend infrastructure. We design and implement LAVEA, a system which offloads computation from mobile clients to edge nodes, to accomplish tasks with intensive computation at places closer to users in a timely manner. We formulate an optimization problem for offloading task selection and prioritize offloading requests received at the edge node to minimize the response time. We design and compare various task placement schemes for inter-edge collaboration to further improve the overall response time. Our results show that the client-edge configuration has a speedup ranging from 1.3x to 4x against running solely by the client and 1.2x to 1.7x against the client-cloud configuration.
QSR customer sustainable behaviors and brand practice perceptions on willingness to pay a premium

The purpose of this paper is to investigate the effect of consumer sustainability attitudes and quick service restaurants (QSRs) practices along with the willingness of consumers to pay a premium for sustainability efforts. ,A random sample of QSR customers in Germany resulted in 428 completed surveys. First, common factor analysis was conducted to assess the summated scales related to the sustainable behavior of customers, the importance attached by them to the different dimensions of sustainability and the extent to which customers perceive that QSR implement such practices. Second, the effect of these summated scales on the willingness to pay a premium (WTPP) for sustainability practices were assessed by means of a logistic regression. ,The findings indicated that WTPP for sustainability efforts is primarily driven by internal beliefs and behaviors of consumers themselves rather than actions by QSR firms. Furthermore, when comparing five major QSRs, QSR brands did not appear to create a strong point of differentiation in their sustainability practices in the minds of frequent QSR consumers in the context of this study. ,Implications of these results suggest that a growing number of consumers place high importance on sustainability and engage in personal sustainability practices that impact behaviors such as QSR selection and a WTPP for QSR brands and products that are perceived as implementing sustainable practices. ,This paper addresses a gap by assessing drivers of willingness of QSR customers to pay a premium for sustainable practices and if QSR brands sustainability practices differ in the minds of consumers.
FACTORS INFLUENCING WILLINGNESS TO CONTRIBUTE IN CASH WAQF: CASE OF SOUTH TANGERANG, INDONESIA

Abstract: Factors Influencing Willingness to Contribute in Cash Waqf: Case of South Tangerang, Indonesia. Waqf has long been the backbone of community service in Indonesia, especially in the fields of religion and education. Considering the importance of waqf in the socio-economic field in Indonesia, the government expanded the scope of waqf which was originally only in the form of fixed assets and then added with movable assets such as money. As a country with the largest Muslim population in the world, Indonesia has a huge cash waqf potential. But this potential has not been able to be optimized by the government or the private sector. The problem of the lack of awareness of Muslims in Indonesia about cash waqf is the main obstacle. There are several factors that influence one's willingness to do cash waqf, namely knowledge, income, social culture, and promotion. To determine the influence of these factors, the data obtained from respondents from the survey instrument adopted were subjected to descriptive analysis statistical analysis. The findings indicate that all factors significantly affect a person's willingness to do cash waqf. Recommendations contingent on research findings were offered. Abstrak. Faktor-Faktor yang Mempengaruhi Kesediaan untuk Berkontribusi dalam Wakaf Tunai: Kasus Tangerang Selatan, Indonesia. Wakaf telah lama menjadi tulang punggung pengabdian masyarakat di Indonesia, khususnya di bidang agama dan pendidikan. Mengingat pentingnya wakaf dalam bidang sosial ekonomi di Indonesia, pemerintah kemudian memperluas cakupan wakaf yang semula hanya berupa aset tetap menjadi ditambah dengan aset bergerak seperti uang. Sebagai negara dengan populasi Muslim terbesar di dunia, Indonesia memiliki potensi wakaf tunai yang besar. Tetapi potensi ini belum dapat dioptimalkan oleh pemerintah atau sektor swasta. Masalah kurangnya kesadaran umat Islam di Indonesia tentang wakaf tunai adalah kendala utama. Ada beberapa faktor yang mempengaruhi kemauan seseorang untuk melakukan wakaf tunai, yaitu pengetahuan, pendapatan, sosial budaya, dan promosi. Untuk menentukan pengaruh faktor-faktor ini, data yang diperoleh dari responden dari instrumen survei yang diadopsi menjadi sasaran analisis deskriptif analisis statistik. Temuan menunjukkan bahwa semua faktor secara signifikan mempengaruhi kesediaan seseorang untuk melakukan wakaf tunai. Rekomendasi yang bergantung pada temuan penelitian ditawarkan.
Corporate Governance Reporting: Compliance with Upper Limits for Severance Payments to Members of Executive Boards in Germany

We examine how corporate governance reporting corresponds to actual conduct regarding severance payment caps for prematurely departing members of executive boards in Germany. Firstly, we evaluate the declarations of conformity for all companies listed in the CDAX between 2010 and 2014, which we use to determine conformity and deviation rates, and analyse the reasons for deviation, contributing to current research on comparative corporate governance, which focuses on when, why and how companies deviate from legitimate corporate governance goals (Aguilera, Judge, & Terjesen, 2018). Secondly, we assess the compensation amounts of all severance payments made and published by DAX companies to compare the respective severance ratio with the cap recommended by the German Corporate Governance Code (GCGC). We find that more than 20% of companies listed in the CDAX declared deviation in the declaration of conformity. Moreover, in 57% of actual severance cases where DAX companies had previously declared their conformity, the cap was exceeded. Yet, none of the companies that had exceeded the cap disclosed this in the following declaration of conformity. In most cases, the corporate reports deviated from reality and therefore could not serve as a suitable basis for decisions by the capital market.
Cross-country evidence on the contributions of research institutions to innovation

This paper presents preliminary evidence on the patenting activities of 21 200 research institutions - 20 091 higher education institutions (HEIs) and 1 109 public research institutes (PRIs) - for 36 OECD countries and China from 1992 to 2014. Our evidence, which builds on a database that matches research institutions to a sample of their patent applications, indicates patent applications to the European Patent Office (EPO) filed by research institutions grew faster than industry patents. Those jointly filed by industry and research institutions grew even faster. However, research institutions’ share in patent applications remains low and their ratio of patents granted to applications is below that of industry. An econometric analysis at postal code level shows that geographical proximity to research institutions is associated with higher industry patenting. Results from an instrumental variable estimation indicate that research institutions positively influence local industry patenting, including in life sciences and digital technologies.
Perspectives: Four steps toward more valid and comparable self-report measures in advertising research*

Abstract This paper proposes three criteria for evaluating advertising measurement practice: item validity, scale validity, and comparability. A review of the measurement literature is combined with an overview of research practice in order to identify harmful measurement practice. Applying the proposed criteria, the paper identifies four harmful measurement practices that should be eliminated: (1) the use of inappropriate numerical response scales; (2) mixing unipolar and bipolar response scales; (3) the use of antecedent and outcome items; (4) the inconsistent use of response scale endpoint qualifiers. By eliminating these flawed measurement practices the field would significantly improve advertising measurement practice.
Does Size Moderate Sustainability Practices and Performance of Construction Companies in Malaysia?

This paper examined the moderating role of company size on the relationship between sustainability practices (social, environmental and economic) and performance of companies in the construction industry in Malaysia. A total of 247 out of 389 construction companies located in Kuala Lumpur and Selangor, Malaysia responded to the questionnaires. The study found that economic and environmental practices of sustainability were positively and significantly related to company performance. However, a social practice of sustainability has no relationship with company performance. Finally, the company size was found to have no moderating effect on the relationship between all sustainability practices (social, environmental and economic) and company performance. The unexpected results of the company size may be due to the lack of understanding and unwillingness of companies in the construction industry to change and adopt sustainability practices. In addition, inadequate enforcement in respect of laws and regulations may have contributed to the lack of sustainability practices implemented in construction industry.