Pub Date : 2023-01-01DOI: 10.1504/ijbg.2023.10054595
Arie Pratama
{"title":"Why participate in tax amnesty The case of the Indonesian individual taxpayer","authors":"Arie Pratama","doi":"10.1504/ijbg.2023.10054595","DOIUrl":"https://doi.org/10.1504/ijbg.2023.10054595","url":null,"abstract":"","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66653310","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 : 2023-01-01DOI: 10.1504/ijbg.2023.10053258
Miho Murashima
{"title":"Comparative Study on Business Culture and Investors' Behaviour Toward Sustainable Index Change: Japan vs. the US and Europe","authors":"Miho Murashima","doi":"10.1504/ijbg.2023.10053258","DOIUrl":"https://doi.org/10.1504/ijbg.2023.10053258","url":null,"abstract":"","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66653554","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 : 2023-01-01DOI: 10.1504/ijbg.2023.129537
Arie Pratama
Tax amnesty is a practice conducted by the government globally to raise tax revenues. This article presents several factors that affect the decision of the Indonesian taxpayer to participate in tax amnesty. These can be separated into three groups: 1) sociological; 2) psychological; 3) demographic factors. This study employed a quantitative exploratory approach, with 109 individual taxpayers selected as a sample. Data were collected using a questionnaire and analysed using a logit regression model. The results showed that three factors affected taxpayers' decisions to participate in tax amnesty: a high level of trust in government, and taxpayers' behaviour and belief. Female taxpayers, new taxpayers, those with high income, and those with high knowledge tend to participate in tax amnesty. These results implied that it is important for the government to make a business-friendly policy and promote tax as an instrument for development, to enhance taxpayer behaviour and perception.
{"title":"Why participate in tax amnesty The case of the Indonesian individual taxpayer","authors":"Arie Pratama","doi":"10.1504/ijbg.2023.129537","DOIUrl":"https://doi.org/10.1504/ijbg.2023.129537","url":null,"abstract":"Tax amnesty is a practice conducted by the government globally to raise tax revenues. This article presents several factors that affect the decision of the Indonesian taxpayer to participate in tax amnesty. These can be separated into three groups: 1) sociological; 2) psychological; 3) demographic factors. This study employed a quantitative exploratory approach, with 109 individual taxpayers selected as a sample. Data were collected using a questionnaire and analysed using a logit regression model. The results showed that three factors affected taxpayers' decisions to participate in tax amnesty: a high level of trust in government, and taxpayers' behaviour and belief. Female taxpayers, new taxpayers, those with high income, and those with high knowledge tend to participate in tax amnesty. These results implied that it is important for the government to make a business-friendly policy and promote tax as an instrument for development, to enhance taxpayer behaviour and perception.","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135584263","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 : 2023-01-01DOI: 10.1504/ijbg.2023.133709
Salvador Barragan, Elizabeth Salamanca, Murat S. Erogul
This study adopts a comprehensive approach of organisational culture, through the use of Schein's (2004) cultural model, to understand the complexities and nuances of the process of transferring both the most and the least visible aspects of culture from a multinational corporation (MNC) to its foreign subsidiaries. A single case study of a Mexican MNC is analysed through interviews with human resources executives and company documents. The findings show that the least visible aspects of organisational culture do shed light on the cultural model transfer and that the flexibility to change and/or adapt this model from headquarters (HQ) to the foreign subsidiaries is desirable to accomplish some level of cultural integration. MNCs need to involve managers and employees from HQ and foreign subsidiaries in the change and sense-making processes during the organisational culture transfer. Rigid attempts at imposing cultural mechanisms of control can increase the cost in terms of dealing with resistance.
{"title":"Rethinking the transfer of the organisational culture model as a process of change","authors":"Salvador Barragan, Elizabeth Salamanca, Murat S. Erogul","doi":"10.1504/ijbg.2023.133709","DOIUrl":"https://doi.org/10.1504/ijbg.2023.133709","url":null,"abstract":"This study adopts a comprehensive approach of organisational culture, through the use of Schein's (2004) cultural model, to understand the complexities and nuances of the process of transferring both the most and the least visible aspects of culture from a multinational corporation (MNC) to its foreign subsidiaries. A single case study of a Mexican MNC is analysed through interviews with human resources executives and company documents. The findings show that the least visible aspects of organisational culture do shed light on the cultural model transfer and that the flexibility to change and/or adapt this model from headquarters (HQ) to the foreign subsidiaries is desirable to accomplish some level of cultural integration. MNCs need to involve managers and employees from HQ and foreign subsidiaries in the change and sense-making processes during the organisational culture transfer. Rigid attempts at imposing cultural mechanisms of control can increase the cost in terms of dealing with resistance.","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135912917","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 : 2023-01-01DOI: 10.1504/ijbg.2023.10059859
Asha Rani, Kiran Mehta
{"title":"How mobile banking resistance behaviour affects financial inclusion in India","authors":"Asha Rani, Kiran Mehta","doi":"10.1504/ijbg.2023.10059859","DOIUrl":"https://doi.org/10.1504/ijbg.2023.10059859","url":null,"abstract":"","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135007313","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 : 2023-01-01DOI: 10.1504/ijbg.2023.134385
Vishal Vyas, Kiran Mehta, Renuka Sharma
As per the Google trends and Google's list of most-searched for 2017, the term bitcoin was at second place. One bitcoin was priced at 0.09 USD on 18th July 2010, which rose to a level of 7708.63 USD by June 2018. The reasons for such kind of price appreciation could have resulted because of short supply or limited availability of bitcoins, their low transaction costs, lack of competition and benefit of early entry in the market. The bitcoin markets have shown the sign of slow adjustment of disequilibrium error which means it is significantly affected by stochastic shocks. The current study has made an attempt to obtain empirical evidences of relationship between bitcoin price series and exchange rate of four currencies in terms of US dollar, i.e., relation between bitcoin price in terms of USD and exchange rate of EURO-USD, BRITISH POUND-USD, USD-JAPENSE YEN, and USD-KOREANWON.
{"title":"Are bitcoin prices isolated or co-integrated","authors":"Vishal Vyas, Kiran Mehta, Renuka Sharma","doi":"10.1504/ijbg.2023.134385","DOIUrl":"https://doi.org/10.1504/ijbg.2023.134385","url":null,"abstract":"As per the Google trends and Google's list of most-searched for 2017, the term bitcoin was at second place. One bitcoin was priced at 0.09 USD on 18th July 2010, which rose to a level of 7708.63 USD by June 2018. The reasons for such kind of price appreciation could have resulted because of short supply or limited availability of bitcoins, their low transaction costs, lack of competition and benefit of early entry in the market. The bitcoin markets have shown the sign of slow adjustment of disequilibrium error which means it is significantly affected by stochastic shocks. The current study has made an attempt to obtain empirical evidences of relationship between bitcoin price series and exchange rate of four currencies in terms of US dollar, i.e., relation between bitcoin price in terms of USD and exchange rate of EURO-USD, BRITISH POUND-USD, USD-JAPENSE YEN, and USD-KOREANWON.","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135105198","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 : 2023-01-01DOI: 10.1504/ijbg.2023.134386
Abdul Rishad, Sanjeev Gupta
{"title":"Do central bank actions curb exchange rate volatility","authors":"Abdul Rishad, Sanjeev Gupta","doi":"10.1504/ijbg.2023.134386","DOIUrl":"https://doi.org/10.1504/ijbg.2023.134386","url":null,"abstract":"","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135105571","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 : 2023-01-01DOI: 10.1504/ijbg.2023.131273
Vimal Srivastava, Rajita Srivastava
{"title":"Corporate social responsibility practices of public and private firms: an exploration of education and healthcare initiatives","authors":"Vimal Srivastava, Rajita Srivastava","doi":"10.1504/ijbg.2023.131273","DOIUrl":"https://doi.org/10.1504/ijbg.2023.131273","url":null,"abstract":"","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66653799","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 : 2023-01-01DOI: 10.1504/ijbg.2023.10059858
Kamal Vagrecha, Inderjit Kaur
{"title":"Causality between equity mutual fund flows, stock market return and volatility: Indian evidence","authors":"Kamal Vagrecha, Inderjit Kaur","doi":"10.1504/ijbg.2023.10059858","DOIUrl":"https://doi.org/10.1504/ijbg.2023.10059858","url":null,"abstract":"","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135006807","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 : 2023-01-01DOI: 10.1504/ijbg.2023.134388
Renuka Sharma, Archana Goel
The frequently identified failures of big corporates in the last two decades have increased the interest of all stakeholders in corporate governance issues. This requires significant changes to be made in this area so that the performance of the companies can be upgraded. The current study has tried to accomplish this by scrutinising the effect of board size as well as ownership structure on the performance of 229 Indian companies out of S&P BSE 500 Index over the duration of 16 years (2001-2017). Panel data regression is applied to analyse data and various dummy/control variables are also used in the study. The above association is further checked via moderating variables i.e., firm size, board size and size of promoter holdings. The study found affirmative effect of board size, promoter and institutional holdings on the performance of the companies. The study has implications for companies, institutions and regulators.
{"title":"Corporate governance and performance of Indian companies: the effect of board size and ownership structure","authors":"Renuka Sharma, Archana Goel","doi":"10.1504/ijbg.2023.134388","DOIUrl":"https://doi.org/10.1504/ijbg.2023.134388","url":null,"abstract":"The frequently identified failures of big corporates in the last two decades have increased the interest of all stakeholders in corporate governance issues. This requires significant changes to be made in this area so that the performance of the companies can be upgraded. The current study has tried to accomplish this by scrutinising the effect of board size as well as ownership structure on the performance of 229 Indian companies out of S&P BSE 500 Index over the duration of 16 years (2001-2017). Panel data regression is applied to analyse data and various dummy/control variables are also used in the study. The above association is further checked via moderating variables i.e., firm size, board size and size of promoter holdings. The study found affirmative effect of board size, promoter and institutional holdings on the performance of the companies. The study has implications for companies, institutions and regulators.","PeriodicalId":13906,"journal":{"name":"International Journal of Business and Globalisation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135105202","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}
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