Pub Date : 2020-05-30DOI: 10.21742/wjafe.2020.4.1.04
S. Hong
According as the scope of tax administration service has widened to comprise the complex functions of welfare tax administration, beyond the simple taxation of the past, in response to the needs of the times, the workload of front-line tax officials who meet taxpayers face-to-face is rapidly increasing. This study, we propose that the relationship between adversity quotient factors and job performance will be different in their adaptive flexibility by using adaptive flexibility as a moderating variable. In addition, this study empirically analyzes the relationship between adversity quotient factors and job performance based on resilience by breaking away from fragmentary causal relationship. This study aims to investigate the impacts of revenue officers’ adversity quotient factors (control, ownership, reach, endurance) on job performance and empirically analyze the context of their relationships, using the moderator variable of resilience concerning whether there are differences in adversity quotient factors affecting job performance according to resilience. As a result of an empirical analysis, adversity quotient factors had significant positive impacts on job performance, and as a result of an analysis of the interaction terms of regulation effect analysis, of the adversity quotient factors, except for control and continuity, ownership (ownership x resilience) and reach (reach x resilience) had statistically significant positive impacts on job performance.. 2
{"title":"An Analysis on the Relationships of Tax Official's Adversity Quotient Factor with Their Resilience and Job Performance","authors":"S. Hong","doi":"10.21742/wjafe.2020.4.1.04","DOIUrl":"https://doi.org/10.21742/wjafe.2020.4.1.04","url":null,"abstract":"According as the scope of tax administration service has widened to comprise the complex functions of welfare tax administration, beyond the simple taxation of the past, in response to the needs of the times, the workload of front-line tax officials who meet taxpayers face-to-face is rapidly increasing. This study, we propose that the relationship between adversity quotient factors and job performance will be different in their adaptive flexibility by using adaptive flexibility as a moderating variable. In addition, this study empirically analyzes the relationship between adversity quotient factors and job performance based on resilience by breaking away from fragmentary causal relationship. This study aims to investigate the impacts of revenue officers’ adversity quotient factors (control, ownership, reach, endurance) on job performance and empirically analyze the context of their relationships, using the moderator variable of resilience concerning whether there are differences in adversity quotient factors affecting job performance according to resilience. As a result of an empirical analysis, adversity quotient factors had significant positive impacts on job performance, and as a result of an analysis of the interaction terms of regulation effect analysis, of the adversity quotient factors, except for control and continuity, ownership (ownership x resilience) and reach (reach x resilience) had statistically significant positive impacts on job performance.. 2","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134560955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-05-30DOI: 10.21742/wjafe.2020.4.1.03
Changlin Wang
This research focused on the emerging and existing important system information of ecommerce platform under the background of “new retail”. Based on the stimulus-organism Response model and related theories, a situational questionnaire was used to analyze the process of mutual influence of perceived trust and perceived commodity quality on consumers’ purchasing decisions. Through the questionnaire survey method, empirical analysis under the background of the new retail factors affecting consumer purchase intention, and get the following conclusions. (1) In the context of e-commerce platform, the information quality and offline service level of online shop we Media have an impact on consumers’ purchase intention through the perception of online shop trust. (2) The quality of product description and comments influences consumers’ purchase intention not only by perceiving the quality of products, but also by perceiving the trust of online stores. (3) Perceived online store trust and perceived commodity quality are antecedent variables affecting consumers’ shopping decisions, and perceived trust has a greater impact.. Keyword: New retail, SOR, Influence factors of Purchase Intention, Perceived trust
{"title":"Research on Influencing Factors of Online Shopping Under the Background of New Retail","authors":"Changlin Wang","doi":"10.21742/wjafe.2020.4.1.03","DOIUrl":"https://doi.org/10.21742/wjafe.2020.4.1.03","url":null,"abstract":"This research focused on the emerging and existing important system information of ecommerce platform under the background of “new retail”. Based on the stimulus-organism Response model and related theories, a situational questionnaire was used to analyze the process of mutual influence of perceived trust and perceived commodity quality on consumers’ purchasing decisions. Through the questionnaire survey method, empirical analysis under the background of the new retail factors affecting consumer purchase intention, and get the following conclusions. (1) In the context of e-commerce platform, the information quality and offline service level of online shop we Media have an impact on consumers’ purchase intention through the perception of online shop trust. (2) The quality of product description and comments influences consumers’ purchase intention not only by perceiving the quality of products, but also by perceiving the trust of online stores. (3) Perceived online store trust and perceived commodity quality are antecedent variables affecting consumers’ shopping decisions, and perceived trust has a greater impact.. Keyword: New retail, SOR, Influence factors of Purchase Intention, Perceived trust","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114460136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-05-30DOI: 10.21742/wjafe.2020.4.1.02
J. Cho
One-month prior market momentum factor’s mediation on the contemporaneous excess market return’s effect on the current performance of certain hedge fund investment styles through one-month prior VIX level as the first moderator is moderated if the indirect effect of the one-month prior market momentum factor depends on the size of the returns of one-month prior VIX as the second moderator. This manuscript advances the literature by applying quantitative approaches to financial time-series by estimating and making inferences about the conditional process models with more than one moderator. We subsequently show how to test if a market risk factor’s indirect effect on the returns of various hedge fund investment style is moderated by one variable when these two moderators are switching their primary and the secondary seats of dependency roles. (STV) as a measure to quantify the amount of variation or dispersion of a set of individual fund’s style exposures. Their method implies that market timing ability results in a convex relation between individual fund returns and the various style as well as market factors. The analysis makes use of daily returns instead of typical hedge fund monthly returns to increase their statistical power (and the subsequent noise as well). The study evaluates the relationship between the three market-timing indicators such as STV, Volatility Timer, and Treynor-Mazuy type Market Timer, to the excess returns and Sharpe ratios of reclassified quintile hedge fund groups to identify those talented active style and volatility timers. Some hedge funds demonstrated enhanced risk-adjusted returns through a wider range of volatility timing behavior, while their active style bets did not necessarily result in persistent outperformance compared to the peer managers.
{"title":"Multiple Moderation Process of the Tail-Risk Hedging Managers","authors":"J. Cho","doi":"10.21742/wjafe.2020.4.1.02","DOIUrl":"https://doi.org/10.21742/wjafe.2020.4.1.02","url":null,"abstract":"One-month prior market momentum factor’s mediation on the contemporaneous excess market return’s effect on the current performance of certain hedge fund investment styles through one-month prior VIX level as the first moderator is moderated if the indirect effect of the one-month prior market momentum factor depends on the size of the returns of one-month prior VIX as the second moderator. This manuscript advances the literature by applying quantitative approaches to financial time-series by estimating and making inferences about the conditional process models with more than one moderator. We subsequently show how to test if a market risk factor’s indirect effect on the returns of various hedge fund investment style is moderated by one variable when these two moderators are switching their primary and the secondary seats of dependency roles. (STV) as a measure to quantify the amount of variation or dispersion of a set of individual fund’s style exposures. Their method implies that market timing ability results in a convex relation between individual fund returns and the various style as well as market factors. The analysis makes use of daily returns instead of typical hedge fund monthly returns to increase their statistical power (and the subsequent noise as well). The study evaluates the relationship between the three market-timing indicators such as STV, Volatility Timer, and Treynor-Mazuy type Market Timer, to the excess returns and Sharpe ratios of reclassified quintile hedge fund groups to identify those talented active style and volatility timers. Some hedge funds demonstrated enhanced risk-adjusted returns through a wider range of volatility timing behavior, while their active style bets did not necessarily result in persistent outperformance compared to the peer managers.","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123406876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-30DOI: 10.21742/wjafe.2019.3.2.04
K. Jhansi
The main purpose of the paper is to increase the funds from the foreign investors in the agricultural sector. This directly improves the economy of India giving the fruitful results. So the complete database about the crops and its yield are provided for the foreign investors to set up FPI's in India. The specific feature of the dashboard is that the paper also provides the single desk portal system (policy) which aims to create the conductive ecosystem to provide all clearances required to set up industry within a stipulated amount of time. In addition to these facilities paper also provides information about the transportation and export data source for every required crop. Alongside these arrangements, venture likewise incorporates the Hyper Food Malls which interface agriculture creation to the market by uniting farmers, processors and retailers.
{"title":"A Dashboard for Foreign Investors to Set Up FPI's in India","authors":"K. Jhansi","doi":"10.21742/wjafe.2019.3.2.04","DOIUrl":"https://doi.org/10.21742/wjafe.2019.3.2.04","url":null,"abstract":"The main purpose of the paper is to increase the funds from the foreign investors in the agricultural sector. This directly improves the economy of India giving the fruitful results. So the complete database about the crops and its yield are provided for the foreign investors to set up FPI's in India. The specific feature of the dashboard is that the paper also provides the single desk portal system (policy) which aims to create the conductive ecosystem to provide all clearances required to set up industry within a stipulated amount of time. In addition to these facilities paper also provides information about the transportation and export data source for every required crop. Alongside these arrangements, venture likewise incorporates the Hyper Food Malls which interface agriculture creation to the market by uniting farmers, processors and retailers.","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115220641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-30DOI: 10.21742/wjafe.2019.3.2.06
Yuan Liu
China began the Korean Wave in the late 1990s with the introduction of Korean cultural products. This study focuses on analyzing the relationship between watch motivation of Korean drama and purchase intention of cosmetics. The motivation factors for Korean drama viewing were divided into cultural curiosity, drama attractiveness, cultural similarity, relational factors, and viewing habits. Collected data were analyzed using SPSS 22.0 as basic statistics and Smart PLS 2.0 (Partial Least Squared) using structural equations. The results of the empirical analysis of this study are summarized as follows. First, the motive for watching Korean dramas (cultural curiosity, drama attractiveness, cultural similarity, relational factors, and viewing habits) had a significant effect on Korean attractiveness.
{"title":"An Empirical Study of Effecting Watch Motivation of Korean Drama on Purchase Intention: Focused on Cosmetics in China","authors":"Yuan Liu","doi":"10.21742/wjafe.2019.3.2.06","DOIUrl":"https://doi.org/10.21742/wjafe.2019.3.2.06","url":null,"abstract":"China began the Korean Wave in the late 1990s with the introduction of Korean cultural products. This study focuses on analyzing the relationship between watch motivation of Korean drama and purchase intention of cosmetics. The motivation factors for Korean drama viewing were divided into cultural curiosity, drama attractiveness, cultural similarity, relational factors, and viewing habits. Collected data were analyzed using SPSS 22.0 as basic statistics and Smart PLS 2.0 (Partial Least Squared) using structural equations. The results of the empirical analysis of this study are summarized as follows. First, the motive for watching Korean dramas (cultural curiosity, drama attractiveness, cultural similarity, relational factors, and viewing habits) had a significant effect on Korean attractiveness.","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124081741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-30DOI: 10.21742/wjafe.2019.3.2.03
Ying Lu
In the 21 century, the competition between enterprises is no longer limited to the competition of products, technologies and services, but the competition of business models. The reform brought by the innovation of business models plays a vital role in the long-term development of enterprises. The New Retail business model integrates new technologies such as Artificial Intelligence, Big Data and Could Computing from the perspective of improving costumer experience. While inheriting the advantages of traditional business model, the New Retail business model also developed and innovated the traditional business model. After clarifying the understanding of these problems, the paper points out the theoretical for the business model reform of new retail enterprises, and put forward some target suggestions.
{"title":"The Research on Innovative Development Path of New Retail Business Model Based on Customer Experience","authors":"Ying Lu","doi":"10.21742/wjafe.2019.3.2.03","DOIUrl":"https://doi.org/10.21742/wjafe.2019.3.2.03","url":null,"abstract":"In the 21 century, the competition between enterprises is no longer limited to the competition of products, technologies and services, but the competition of business models. The reform brought by the innovation of business models plays a vital role in the long-term development of enterprises. The New Retail business model integrates new technologies such as Artificial Intelligence, Big Data and Could Computing from the perspective of improving costumer experience. While inheriting the advantages of traditional business model, the New Retail business model also developed and innovated the traditional business model. After clarifying the understanding of these problems, the paper points out the theoretical for the business model reform of new retail enterprises, and put forward some target suggestions.","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130320678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-30DOI: 10.21742/wjafe.2018.2.2.02
Eunjung Lim, Garam Kim
Recently scholars have demonstrated the importance of structural and cultural contexts to the explanation of ethical consumerism. So far most of this research has been contained within Wester Countries, limiting potentially important country-level variation such as economic, social/cultural, political factors. Because theories of ethical consumerism suggest interactive relationships between individualand macro-level variables, research across all levels of analysis in global perspective is required to conduct. This study uses the 2014 citizenship module of the International Social Survey Program (ISSP) a data set that includes 34 countries to set Generalized Linear Model with cross-level interactions between country-level affluence and individual-level predictors.
{"title":"Ethical Consumerism in Global Perspective: Generalized linear model of interactions between individual-level predictors and country level affluence","authors":"Eunjung Lim, Garam Kim","doi":"10.21742/wjafe.2018.2.2.02","DOIUrl":"https://doi.org/10.21742/wjafe.2018.2.2.02","url":null,"abstract":"Recently scholars have demonstrated the importance of structural and cultural contexts to the explanation of ethical consumerism. So far most of this research has been contained within Wester Countries, limiting potentially important country-level variation such as economic, social/cultural, political factors. Because theories of ethical consumerism suggest interactive relationships between individualand macro-level variables, research across all levels of analysis in global perspective is required to conduct. This study uses the 2014 citizenship module of the International Social Survey Program (ISSP) a data set that includes 34 countries to set Generalized Linear Model with cross-level interactions between country-level affluence and individual-level predictors.","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129204851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-30DOI: 10.21742/WJAFE.2018.2.2.03
Shanyue Jin
{"title":"Estimating the Effects of State-Business Collusion on Enterprise Expenditure","authors":"Shanyue Jin","doi":"10.21742/WJAFE.2018.2.2.03","DOIUrl":"https://doi.org/10.21742/WJAFE.2018.2.2.03","url":null,"abstract":"","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114669192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-30DOI: 10.21742/WJAFE.2018.2.2.01
J. Cho
{"title":"International Tax Issues in the U.S. CLO Debt and Equity Tranches","authors":"J. Cho","doi":"10.21742/WJAFE.2018.2.2.01","DOIUrl":"https://doi.org/10.21742/WJAFE.2018.2.2.01","url":null,"abstract":"","PeriodicalId":106472,"journal":{"name":"World Journal of Accounting, Finance and Engineering","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121406219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：