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Determinants of Corporate Tax Non-Compliance: Evidence from the Special Voluntary Disclosure Programme (SVDP) 企业税收不合规的决定因素:来自特殊自愿披露计划(SVDP)的证据
Pub Date : 2022-11-20 DOI: 10.24191/e-aj.v11i2.20439
Redzuan Ahmad, Z. Ibrahim, Nor Syafinaz Shaffee
This paper aims to provide empirical evidence on the determinants of corporate tax non-compliance in Malaysia based on secondary data collected during the Special Voluntary Disclosure Programme (SVDP) in 2018 and 2019. A total of 4,192 cases have been extracted from the integrated Case Management System (CMS) and Sistem Taksir Sendiri Syarikat (STSC) systems of the Inland Revenue Board Malaysia (IRBM) and analysed. The tax gap has been used as a proxy for tax non-compliance. The independent variables were corporate characteristics and strategies undertaken by companies for tax non-compliance. The research findings reveal that there is a significant positive relationship between firm size, nationality, real estate, understatement of sales, overstatement of purchases, and other strategies and corporate tax non-compliance. Construction and unallowable expenses have a significant negative relationship with corporate tax non-compliance. This study is the first study that investigates factors that could influence the corporate tax non-compliance based on SVDP data. This dataset is unique as it was extracted during the SVDP programme. The findings support on previous findings and provide further essential information to policymakers and tax authorities in designing tax audit guidelines, planning for tax amnesty initiative in future, providing training for their manpower, and formulating effective enforcement strategies.
本文旨在根据2018年和2019年特别自愿披露计划(SVDP)期间收集的二手数据,提供马来西亚企业税不合规决定因素的经验证据。从马来西亚税务局(IRBM)的综合案例管理系统(CMS)和系统Taksir Sendiri Syarikat (STSC)系统中提取了总共4,192个案例并进行了分析。税收差距一直被用作税收违规的代表。自变量为公司特征和公司为避税所采取的策略。研究发现,企业规模、国籍、房地产、少报销售、多报购买等策略与企业税收不合规存在显著的正相关关系。建设费用和不允许费用与企业税收不合规呈显著负相关。本研究首次基于SVDP数据对影响企业纳税不合规的因素进行研究。该数据集是唯一的,因为它是在SVDP计划期间提取的。研究结果支持了以往的研究结果,并为政策制定者和税务机关在设计税务审计指导方针、规划未来的税收特赦举措、提供人力培训和制定有效的执法策略方面提供了进一步的重要信息。
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引用次数: 0
Impacts of COVID-19 Pandemic on Hospitality and Tourism Students COVID-19大流行对酒店和旅游专业学生的影响
Pub Date : 2022-11-20 DOI: 10.24191/e-aj.v11i2.20437
Christy Bidder
Tourism education is part of the complex tourism system as it provides professionally trained and qualified employees for the industry. Given the severe impacts of COVID-19 on tourism and the interconnected relationship between tourism education and the industry, the pandemic might have altered hospitality and tourism (HTM) students' perceptions toward the sector and, subsequently, their career intention. Against this backdrop, this study explores the pandemic's impacts on HTM students by analyzing the degree of change in their perceptions toward tourism and the effect of that potential perceptual change on their career intention before and after COVID-19. The study used a quantitative research design's retrospective pretest-posttest (RPP) model. Cluster sampling was used to draw the study sample, which comprised HTM students enrolled at several major HTM educational institutions in Malaysia. Descriptives were used to analyse the respondents' profile and program enrollment data, a t-test was used to examine the respondents' pre- and post-COVID-19 tourism perceptions, and correlation was used to explore the relationship between perception and career intentions. Key findings suggest that after COVID-19, HTM students have become less optimistic about the tourism industry and have lowered tourism-career intention after graduation. Additionally, such skills and knowledge as professional attitude and disciplinary skills might have become more critical and relevant. These findings underscore the importance of restoring HTM students' confidence and trust in tourism education and industry.
旅游教育是复杂的旅游系统的一部分,因为它为行业提供专业培训和合格的员工。鉴于2019冠状病毒病对旅游业的严重影响以及旅游教育与旅游业之间的相互关联关系,大流行可能改变了酒店和旅游业(HTM)学生对该行业的看法,从而改变了他们的职业意向。在此背景下,本研究通过分析疫情前后HTM学生对旅游认知的变化程度,以及这种潜在认知变化对其职业意向的影响,探讨疫情对HTM学生的影响。本研究采用定量研究设计的回顾性前测后测(RPP)模型。采用整群抽样的方法抽取研究样本,其中包括在马来西亚几个主要的HTM教育机构注册的HTM学生。采用描述性分析受访者的个人资料和项目注册数据,采用t检验检验受访者在covid -19之前和之后的旅游感知,并采用相关性研究感知与职业意向之间的关系。主要调查结果显示,在新冠肺炎疫情后,HTM学生对旅游行业的乐观程度下降,毕业后从事旅游职业的意愿降低。此外,专业态度和纪律技能等技能和知识可能变得更加关键和相关。这些发现强调了恢复HTM学生对旅游教育和行业的信心和信任的重要性。
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引用次数: 0
Extrinsic Rewards and Job Satisfaction among Employees in RISDA Selangor 雪兰莪瑞斯达员工的外在奖励与工作满意度
Pub Date : 2022-11-20 DOI: 10.24191/e-aj.v11i2.20444
N. Hamzah, Syafawati Matkhairuddin
From the perspective of human resource management, the reward system is measured as one of the most important elements and is motivated by extrinsic rewards or financial rewards that can lead to a positive impact on employee job satisfaction. Therefore, this study aims to investigate the relationship between extrinsic rewards and job satisfaction and examine the extrinsic factors that affect employees’ job satisfaction. The extrinsic or financial rewards such as base salary raise, salary increment, and promotion have been discussed in this study. Employees working at the Rubber Industry Smallholders Development Authority office located in Shah Alam, Selangor were taken as samples for this study. 40 questionnaires were distributed and 36 were collected for analysis. Statistical Package for Social Science version 28 was employed to perform the descriptive analysis while Spearman correlation analysis was done to establish the relationship between independent and dependent variables. The results revealed that there was a strong positive monotonic correlation between extrinsic rewards and job satisfaction, which was highly statistically significant (rs(34)=.977, p=.001). Thus, hypothesis 1 was supported. This implies that extrinsic rewards raise the level of employees’ job satisfaction and can, ultimately increase the organisation's productivity. Therefore, the results of this study can be a useful guideline for RISDA organisation to improve its reward system and hopefully be able to satisfy employees’ needs and simultaneously achieve higher employee satisfaction.
从人力资源管理的角度来看,奖励制度是衡量最重要的因素之一,它是由外在奖励或经济奖励激励的,可以对员工的工作满意度产生积极的影响。因此,本研究旨在探讨外部奖励与工作满意度的关系,并考察影响员工工作满意度的外部因素。本研究讨论了基本工资、加薪、晋升等外在或经济奖励。位于雪兰莪州沙阿南的橡胶工业小农发展局办公室的员工被作为本研究的样本。发放问卷40份,回收分析问卷36份。采用Statistical Package for Social Science version 28进行描述性分析,采用Spearman相关分析建立自变量与因变量之间的关系。结果显示,外在奖励与工作满意度之间存在强的正单调相关,具有高度统计学意义(rs(34)=。977年,p =措施)。因此,假设1得到支持。这意味着外在奖励可以提高员工的工作满意度,并最终提高组织的生产力。因此,本研究的结果可以为RISDA组织改进其奖励制度提供有用的指导,希望能够满足员工的需求,同时实现更高的员工满意度。
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引用次数: 0
Turning Crisis into Opportunity in the Gig Economy - Acceptance of e-Hailing Food Delivery Applications in Malaysia 在零工经济中化危机为机遇——马来西亚接受电子叫车外卖应用
Pub Date : 2022-11-20 DOI: 10.24191/e-aj.v11i2.20443
Purnomo M Antara, A. Mohamad, Kamarudin Othman, Nadhrathul Ain Ibrahim, Rosidah Musa, N. K. Ningrum, Muhammad Zarunnaim HAJI WAHAB
The negative impact of the COVID-19 pandemic has given people the opportunity to move forward. The increasing number of app-based online ordering systems creates significant job opportunities for freelancers and the jobless impacted by the COVID-19 pandemic. The scenario has brought about a Gig-economy in the Malaysian context. This study aims to examine and explain consumers’ behavioural usage of e-hailing food delivery applications in Malaysia using the Technology Acceptance Model (TAM). One hundred respondents completed the structured survey questionnaires. The study found that perceived usefulness and perceived ease of use positively affect the behavioural intention to use e-hailing food delivery applications. Besides, behavioural intention also positively affects actual usage. The study suggests that the government or policymakers could give more attention to this fast-growing industry.
COVID-19大流行的负面影响为人们提供了前进的机会。越来越多的基于应用程序的在线订购系统为自由职业者和受COVID-19大流行影响的失业者创造了大量的就业机会。这种情况给马来西亚带来了零工经济。本研究旨在使用技术接受模型(TAM)检查和解释马来西亚消费者使用电子叫车外卖应用程序的行为。100名受访者完成了结构化调查问卷。研究发现,感知有用性和感知易用性对使用网约餐外卖应用的行为意愿产生积极影响。此外,行为意向对实际使用也有积极的影响。研究表明,政府或政策制定者应该对这个快速增长的行业给予更多关注。
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引用次数: 0
Strengthening Customer Engagement Through Religious Value Co-Creation 通过共同创造宗教价值加强客户参与
Pub Date : 2022-11-20 DOI: 10.24191/e-aj.v11i2.20445
Ken Sudarti, Olivia Fachrunnisa
Value co-creation activities involve and benefit three parties at once, namely: the company, employees, and customers. Based on the customer's perspective, involvement during the value co-creation process causes their needs to be met during their participation. This study aims to examine the relationship between Religious Value Congruence (RVC) and Religious Value Co-Creation (RVCC) on Customer Engagement (CE). This study focuses on value creation that occurs when frontline employees and customers meet in interactive marketing activities due to the inherent inseparability of services. This concept was initially only considered a company activity but later developed into value co-creation, a continuous interaction between two or more parties in building a personalized service experience Review on value co-creation, the search for meaning in the value creation process as proposed by previous research has not touched the religious aspect. RVCC is a new concept resulting from the synthesis of the concept of value co-creation with Islamic values. Furthermore, 187 sharia insurance customers spread across several big cities in Central Java, Indonesia, were investigated and examined for the regression relationships using Partial Least Square Structural Equation Modeling (PLS-SEM). The results of data analysis show that Religious Value Congruence can increase the intensity of customers to be involved in Religious Value co- Creation, which ultimately has an impact on strengthening Customer Engagement. The results of this study succeeded in completing the concept of Value Creation proposed by previous researchers by considering religious factors in creating shared values. Religious value co-creation can be the basis for the differentiation of religious-based product offerings because the value received by customers is not only at the level of physical needs but also spiritual needs.
价值共创活动同时涉及并惠及三方,即公司、员工和客户。基于顾客的观点,在价值共同创造过程中的参与使他们的需求在他们的参与过程中得到满足。本研究旨在探讨宗教价值一致性(RVC)与宗教价值共同创造(RVCC)对顾客参与(CE)的影响。由于服务的内在不可分割性,本研究的重点是在互动营销活动中,当一线员工和客户相遇时所产生的价值创造。这一概念最初只被认为是一种公司活动,后来发展为价值共同创造,即两方或多方在构建个性化服务体验过程中的持续互动。关于价值共同创造,先前研究提出的在价值创造过程中寻找意义,并没有触及宗教方面。RVCC是价值共创理念与伊斯兰价值观相结合而产生的新概念。此外,对分布在印度尼西亚中爪哇几个大城市的187名伊斯兰教保险客户进行了调查,并使用偏最小二乘结构方程模型(PLS-SEM)检验了回归关系。数据分析结果表明,宗教价值一致性可以增加客户参与宗教价值共同创造的强度,最终对增强客户参与产生影响。本研究的结果成功地完善了前人提出的价值创造概念,将宗教因素纳入共同价值观的创造中。宗教价值共创可以成为宗教产品差异化的基础,因为顾客所接受的价值不仅是物质需求层面的,而且是精神需求层面的。
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引用次数: 0
Increasing Tokopedia Customer Loyalty Through Electronic Service Quality Dimensions with Customer Trust as Intervening 透过电子服务品质维度提升Tokopedia顾客忠诚度,顾客信任介入
Pub Date : 2022-11-20 DOI: 10.24191/e-aj.v11i2.20441
Iqbal Reza Pratama, Alifah Ratnawati
Tokopedia is one of the e-commerce sites in Indonesia that is used by the public and business owners to manage their online store business easily and cheaply. This study aims to analyze the effect of electronic service quality on customer loyalty at Tokopedia with customer trust as an intervening variable. The data used in this study are primary data and secondary data. Primary data was obtained by distributing questionnaires to respondents. The number of respondents used is 230 respondents. Meanwhile, secondary data was obtained by conducting a desk study on books, journals, and articles related to the research variables. The analytical method used is a structural equation model with the help of AMOS software version 22. Based on the results of the study, it can be concluded that there is no significant effect between compensation as a dimension of electronic service quality on Tokopedia customer trust in Semarang; there is a significant influence between responsiveness as a dimension of electronic service quality on the trust of Tokopedia customers in Semarang; there is a significant influence between site operations as a dimension of electronic service quality on the trust of Tokopedia customers in Semarang; there is no significant effect between reliability as a dimension of electronic service quality on the trust of Tokopedia customers in Semarang. There is no significant effect between compensation as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang; there is a significant influence between responsiveness as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang; there is a significant influence between site operations as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang; There is a significant influence between reliability as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang. Customer trust does not meet the criteria to be said to be an intervening variable. The managerial implication of this research is that Tokopedia can pay more attention to responsiveness by providing procedures related to sellers in responding to orders from customers. Furthermore, Tokopedia can provide a time limit for a seller to respond to customer requests. Tokopedia can also improve site operations to increase customer trust and loyalty. This attention can be in the form of developing the features available on Tokopedia application and website
Tokopedia是印度尼西亚的一个电子商务网站,公众和企业主使用它来轻松廉价地管理他们的在线商店业务。本研究旨在以顾客信任为中介变量,分析电子服务品质对Tokopedia顾客忠诚的影响。本研究使用的数据分为一手数据和二次数据。主要数据是通过向受访者发放问卷获得的。调查对象的数量为230人。同时,通过对与研究变量相关的书籍、期刊和文章进行桌面研究获得辅助数据。分析方法为结构方程模型,采用AMOS软件进行分析。研究结果表明:补偿作为电子服务质量的一个维度对三宝朗Tokopedia顾客信任没有显著影响;响应性作为电子服务质量的一个维度对三宝垄Tokopedia客户的信任有显著影响;网站运营作为电子服务质量的一个维度对三宝垄Tokopedia客户的信任有显著影响;可靠性作为电子服务质量的一个维度对三宝朗Tokopedia顾客的信任没有显著影响。薪酬作为电子服务质量的一个维度对三宝垄Tokopedia顾客忠诚度的影响不显著;响应性作为电子服务质量的一个维度对三宝垄Tokopedia顾客忠诚度有显著影响;网站运营作为电子服务质量的一个维度对三宝垄Tokopedia客户忠诚度有显著影响;可靠性作为电子服务质量的一个维度对三宝朗Tokopedia顾客忠诚度有显著的影响。客户信任不符合被称为中介变量的标准。本研究的管理含义是,Tokopedia可以通过提供与卖家响应客户订单相关的程序来更加关注响应性。此外,Tokopedia还可以为卖家响应客户请求提供时间限制。Tokopedia还可以改善网站运营,以增加客户的信任和忠诚度。这种关注可以以开发Tokopedia应用程序和网站上可用的功能的形式出现
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引用次数: 0
Lifestyle, Entertainment and Retail Atmospherics of Customer’s Preference Towards A Shopping Mall 顾客对购物中心偏好的生活方式、娱乐和零售氛围
Pub Date : 2022-05-27 DOI: 10.24191/e-aj.v11i1.18271
N. Hashim, Jeffery Das Anak Lamba, Nina Nabiha Hassan, Wan Nursyuhada Wan Mohd Rozihas
A shopping mall is defined as an aggregation of retail and other commercial establishments owned and managed as a single property. Today, shopping malls offer services to customers in the form of convenient access to a desirable mix of retailers within a managed environment to provide a satisfying and safe shopping and leisure experience. This study aims to understand the influence of lifestyle, entertainment, and retail atmospherics on customers’ preferences towards a shopping mall located in Kuala Lumpur, Malaysia. A questionnaire-based survey was conducted to collect information and a total of 250 usable questionnaires were further used for data analysis. The findings indicated that lifestyle and entertainment were significantly related to the customers’ preference towards the mall. Overall, this study provides an understanding of the customers’ preference for a mall and adds to the body of knowledge in understanding consumer behavior.
购物中心被定义为零售和其他商业机构的集合,作为一个单一的财产拥有和管理。今天,购物中心为顾客提供服务的形式是,在一个受管理的环境中,方便地进入理想的零售商组合,提供令人满意和安全的购物和休闲体验。本研究旨在了解生活方式、娱乐和零售氛围对马来西亚吉隆坡一家购物中心顾客偏好的影响。通过问卷调查收集信息,并进一步使用250份可用问卷进行数据分析。研究发现,生活方式和娱乐活动与顾客对购物中心的偏好有显著的关系。总体而言,本研究提供了顾客对购物中心偏好的理解,并增加了理解消费者行为的知识体系。
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引用次数: 0
Increasing Customer Retention through Digital Marketing and Paramedic Competency with Hospital Brand Image as Intervening Variable 以医院品牌形象为中介变量,透过数位行销与医护人员胜任力提升顾客保留率
Pub Date : 2022-05-27 DOI: 10.24191/e-aj.v11i1.18270
Mirza Ramadhany Erlinda, Alifah Ratnawati
Customer retention is a way to retain customers in the business world. A well-maintained business relationship between the company and consumers will positively impact the company in converting customers into repeat buyers. One example of a business that is also a basic need for the community is health services. Therefore, the hospital is one of the important service facilities for the community. To survive and thrive, hospitals must always develop their quality of service and marketing strategies. Nowadays, digital marketing plays an important role in marketing because times have shifted to the digital era. This study analyses the hospital's brand image in increasing customer retention through digital marketing and paramedical competence at Sultan Agung Islamic Hospital Semarang and Islamic Dental and Oral Hospital of Sultan Agung Semarang. This research was an explanatory quantitative research, and data collection was done using questionnaires with a convenience sampling technique. The subjects in this study were dental and oral outpatients at Islamic Hospital of Sultan Agung Semarang and Islamic Dental and Oral Hospital of Sultan Agung Semarang, totalling 177 patients. Analysis of the data used in this study was conducted using Partial Least Square analysis. Based on data analysis, the researcher found that Paramedic Competency and Digital Marketing through Accessibility, Interactivity, and Informativeness increased Customer Retention with Hospital Brand Image as an intervening variable.
在商业世界中,客户保留是一种留住客户的方法。公司与消费者之间保持良好的业务关系将对公司将客户转化为回头客产生积极影响。保健服务也是社区基本需求的一个例子。因此,医院是社区的重要服务设施之一。为了生存和发展,医院必须不断提高服务质量和营销策略。如今,数字营销在营销中扮演着重要的角色,因为时代已经进入了数字时代。本研究分析了三宝垄苏丹阿贡伊斯兰医院和三宝垄苏丹阿贡伊斯兰牙科和口腔医院通过数字营销和辅助医疗能力提高客户保留率的医院品牌形象。本研究为解释性定量研究,数据收集采用问卷调查和方便抽样技术。本研究的对象为三宝垄苏丹阿贡伊斯兰医院和三宝垄苏丹阿贡伊斯兰牙科和口腔医院的牙科和口腔门诊患者,共177例患者。本研究使用的数据分析采用偏最小二乘分析。通过数据分析,研究人员发现,以医院品牌形象为中介变量,通过无障碍、互动性和信息性,护理人员胜任力和数字营销提高了客户保留率。
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引用次数: 0
Human Rights Protection by Non-Governmental Organisations (NGOs) for Stateless Rohingya in Malaysia 非政府组织对马来西亚无国籍罗兴亚人的人权保护
Pub Date : 2022-05-27 DOI: 10.24191/e-aj.v11i1.18269
Mohd Ramlan Mohd Arshad, Mohd Na’eim Ajis, Rozita Abdul Mutalib
The term ‘refugee’ refers to an individual who has been forced to leave his or her homeland to escape persecution, war, or natural disasters. A refugee has a well-founded fear of persecution, which may be directed towards a specific social group for reasons of religion, race, nationality, political opinion, or membership. This study was conducted to examine the protection of the human rights of Rohingya refugees during their stay in Malaysia. In total, 300 Malaysians were involved in answering an online questionnaire that utilized a Likert scale measurement. The data collected was formulated using the Statistical Package for the Social Science (SPSS). Overall, following the profiling of the human rights of refugees in Malaysia, the findings indicated that the most significant right of the refugees was the Right to Employment. Refugees should be able to obtain employment rights as Malaysia faces a shortage of workers, especially in certain fields offering ‘3D jobs’. This refers to industries that are dirty, difficult, and dangerous.
“难民”一词是指为躲避迫害、战争或自然灾害而被迫离开祖国的个人。难民有充分理由担心受到迫害,这种恐惧可能因宗教、种族、国籍、政治观点或成员身份而针对某一特定社会群体。本研究旨在审查罗兴亚难民在马来西亚逗留期间的人权保护情况。共有300名马来西亚人参与了使用李克特量表测量的在线问卷调查。收集的数据是使用社会科学统计软件包(SPSS)制定的。总的来说,在概述了马来西亚难民的人权情况之后,调查结果表明,难民最重要的权利是就业权。难民应该能够获得就业权利,因为马来西亚面临工人短缺,特别是在某些提供“3D工作”的领域。这指的是肮脏、困难和危险的行业。
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引用次数: 0
Performance Enhancement Strategy through Work Engagement: The Role of Transformational Leadership and Structural Empowerment 基于工作投入的绩效提升策略:变革型领导与结构性授权的作用
Pub Date : 2022-05-27 DOI: 10.24191/e-aj.v11i1.18274
N. Nurhidayati, Najmah Najmah
Having a strategy to enhance human resource performance is important for every organization in order to ensure its sustainability in a global, competitive world. Organization needs to recognize the key factors which play fundamental roles in improving performance so that the efforts are effective and right on target. Transformational leadership and structural empowerment are two factors which have vital roles. The aim of this study is to analyze the effect of transformational leadership and structural empowerment on human resource performance through work engagement. The population in this study were employees in a furniture manufacturing company in Semarang, Central Java, Indonesia. The sampling technique employed in this study was purposive random sampling with 100 respondents and it used questionnaire as a research instrument. Partial Least Square (PLS) was used as data analysis technique. The results showed that transformational leadership and structural empowerment have positive and significant effect on work engagement and human resource performance. Work engagement was also found to mediate the influence of transformational leadership and structural empowerment on human resource performance.
对于每个组织来说,为了确保其在全球竞争激烈的世界中的可持续性,制定提高人力资源绩效的战略非常重要。组织需要认识到在提高绩效中起根本作用的关键因素,以便努力有效并正确地达到目标。变革型领导和结构性赋权是两个至关重要的因素。本研究的目的是分析变革型领导和结构性授权通过工作投入对人力资源绩效的影响。本研究的研究对象为印度尼西亚中爪哇三宝垄一家家具制造公司的员工。本研究采用的抽样技术是有目的的随机抽样,调查对象为100人,以问卷为研究工具。采用偏最小二乘法(PLS)作为数据分析技术。结果表明,变革型领导和结构性授权对工作投入和人力资源绩效有显著的正向影响。研究还发现,工作投入对变革型领导和结构性赋权对人力资源绩效的影响具有中介作用。
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引用次数: 1
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