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Influence of Inflation on the Economic Growth of Saudi Arabia 通货膨胀对沙特阿拉伯经济增长的影响
Pub Date : 2024-05-23 DOI: 10.36348/sjbms.2024.v09i04.002
R. Jazia, Nahed Khabbouchi
Primary factors considered that influence inflation movement can experience significant changes due to the COVID-19 pandemic. This research focuses on examining macroeconomic factors which influence the inflation rate in Saudi Arabia which is critical for development and adjusting a suitable policy response. Saudi Arabia’s changing inflation trends are also affected by its internal and external factors including domestic demands, net spending of Government, and liquidity along with exchange rate movements and imported inflation. This research paper focuses on providing insights regarding previous studies conducted on this topic by adopting different approaches. The approach utilized in this study reflects mainly non-oil revenues like value-added tax along with levies related to expatriates on inflation. ARDL (Autoregressive Distribution Lag Model) has been applied instead of the Vector Error Correction model considering its robustness for 40 quarter sample sized integrated in this study. From the results, it has been confirmed that the inflation Movement in Saudi Arabia is more inclined to external factors than domestic factors.
由于 COVID-19 的流行,影响通货膨胀走势的主要因素可能会发生重大变化。本研究重点考察影响沙特阿拉伯通货膨胀率的宏观经济因素,这对发展和调整适当的政策反应至关重要。沙特阿拉伯不断变化的通货膨胀趋势还受到其内部和外部因素的影响,包括国内需求、政府净支出、流动性以及汇率变动和输入性通货膨胀。本研究论文的重点是通过采用不同的方法,对以往就这一主题开展的研究提供见解。本研究采用的方法主要反映了非石油收入,如增值税以及与外籍人士有关的税收对通货膨胀的影响。考虑到矢量误差修正模型对本研究中 40 个季度样本大小的稳健性,本研究采用了 ARDL(自回归分布滞后模型)而非矢量误差修正模型。研究结果证实,沙特阿拉伯的通货膨胀运动更倾向于外部因素,而非国内因素。
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引用次数: 0
Critical Study of Artificial Intelligence & Its Scope in the Field of Education 人工智能及其在教育领域的应用批判性研究
Pub Date : 2024-03-12 DOI: 10.36348/sjbms.2024.v09i03.001
Mohammad Aslam Khan, Mohammad Wajahat
Artificial Intelligence (AI) has a bright prospective to convert education in various ways, including personal learning experiences, automation based administrative tasks, enlightening accessibility, and providing real-time feedbacks to both concerned students & teachers. AI is going to adjust the concerned teaching strategies to increase learning outcomes of the educational institute students. High cost of the concerned tools and ethical concerns of AI is regularly preventing the educational institute to adopt in their systems. Purposeful sampling was chosen during the determination of the participants. Four target groups that include 100 persons in total have been identified regarding AI in education and 25 participants from each group viz. Academicians, Legal Experts, Technical Experts and Teachers. Results have suggested that uncontrolled, excessive and inappropriate use of mobile phone is causing social, behavioral and affective problems. There are fewer places for the teachers and more for the robots after the implementation of AI in the education. Displacement of the Jobs will be more possible in the area of teaching. AI means elimination of jobs for the persons engaged in the educational institute.
人工智能(AI)具有广阔的发展前景,可以通过各种方式改变教育,包括个人学习体验、基于自动化的管理任务、启迪无障碍环境,以及为相关学生和教师提供实时反馈。人工智能将调整相关教学策略,提高教育机构学生的学习成果。相关工具的高昂成本和人工智能的道德问题经常阻碍教育机构在其系统中采用人工智能。在确定参与者时,选择了有目的的抽样。针对教育领域的人工智能,确定了四个目标群体,共 100 人,每个群体 25 人,即院士、法律专家、技术专家和教师。结果表明,无节制、过度和不当使用手机正在引发社会、行为和情感问题。在教育领域应用人工智能后,教师的位置会越来越少,而机器人的位置会越来越多。教学领域的工作岗位更有可能被取代。人工智能意味着教育机构从业人员的失业。
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引用次数: 0
Identification of the Causes that Hinder Innovation in Companies in Chihuahua, Mexico 确定阻碍墨西哥奇瓦瓦州企业创新的原因
Pub Date : 2024-02-27 DOI: 10.36348/sjbms.2024.v09i02.005
Juan Javier Gutiérrez García, J. E. Méndez-González
Innovation is a fundamental activity for product diversification and market expansion through the improvement of production processes and product quality. Understanding the causes that hinder innovation within organizations will allow the establishment of mechanisms to reactivate this important activity. With the aim of identifying the causes that hinder innovation in commercial and industrial organizations, the survey identified as CIS-4 was applied to 169 organizations in the state of Chihuahua, with 101 corresponding to organizations in the industrial sector and the rest in the services sector. The results showed cost as the main obstacle, followed by the knowledge factor. By applying the standard instrument for measuring innovation CIS-4, a comparison was made with the application to 20,747 companies in the countries of France and Italy, similarly obtaining cost as the main determinant hindering innovation. The results help us understand how innovation can be stimulated and supported.
创新是通过改进生产工艺和产品质量实现产品多样化和市场扩张的一项基本活动。了解阻碍组织内部创新的原因,有助于建立重新激活这一重要活动的机制。为了找出阻碍工商业组织创新的原因,我们对奇瓦瓦州的 169 家组织进行了 CIS-4 调查,其中 101 家为工业组织,其余为服务业组织。结果显示,成本是主要障碍,其次是知识因素。通过使用衡量创新的标准工具 CIS-4,与法国和意大利的 20 747 家公司进行了比较,同样得出成本是阻碍创新的主要决定因素。研究结果有助于我们了解如何激励和支持创新。
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引用次数: 0
Foreign Exchange Operations of Islami Bank Bangladesh Limited 孟加拉国伊斯兰银行有限公司的外汇业务
Pub Date : 2024-02-26 DOI: 10.36348/sjbms.2024.v09i02.004
Foreign Exchange Operations of Islami Bank Bangladesh Limited, Rukaiya Khatun Moury, Rakib Hasan
In the dynamic global financial landscape, foreign exchange operations play a pivotal role in facilitating international trade and economic activities. Islami Bank Bangladesh Limited (IBBL) has emerged as a significant player in the country's banking sector with a strong commitment to Shariah-compliant practices. Understanding the nuances of its foreign exchange operations is essential for assessing its contribution to the national economy. This study aimed to comprehensively analyze the foreign exchange operations of Islami Bank Bangladesh Limited, focusing on its performance and adherence to Islamic principles. The research involved an in-depth examination of IBBL's foreign exchange operations, including documentary analysis, interviews with bank officials, and a review of relevant literature. Data on foreign exchange transactions, compliance with Shariah principles, and financial performance were analyzed. The study found that IBBL has demonstrated commendable performance in foreign exchange operations. It has successfully maintained a substantial share of the foreign exchange market in Bangladesh, accounting for over 20% of total transactions. Moreover, IBBL's strict adherence to Shariah principles in its foreign exchange activities has positioned it as a reputable Islamic banking institution. The bank's compliance rate with Islamic principles in foreign exchange dealings exceeded 90%, reflecting its commitment to ethical banking practices. Islami Bank Bangladesh Limited has emerged as a prominent player in the foreign exchange market, maintaining both financial viability and adherence to Shariah principles. Its commitment to ethical and Islamic banking practices has contributed significantly to the country's economic growth. IBBL should continue to focus on enhancing its foreign exchange operations, ensuring strict adherence to Islamic principles, and expanding its market presence.
在充满活力的全球金融环境中,外汇业务在促进国际贸易和经济活动方面发挥着举足轻重的作用。孟加拉国伊斯兰银行有限公司(IBBL)已成为该国银行业的重要参与者,并坚定地致力于符合伊斯兰教法的实践。了解其外汇业务的细微差别对于评估其对国民经济的贡献至关重要。本研究旨在全面分析孟加拉国伊斯兰银行有限公司的外汇业务,重点关注其业绩和对伊斯兰原则的遵守情况。研究深入考察了伊斯兰银行的外汇业务,包括文件分析、银行官员访谈和相关文献综述。研究分析了外汇交易数据、伊斯兰教法原则遵守情况和财务业绩。研究发现,国际商业银行在外汇业务方面的表现值得称赞。它成功地在孟加拉国外汇市场上保持了相当大的份额,占总交易量的 20% 以上。此外,IBBL 在外汇业务中严格遵守伊斯兰教法原则,使其成为一家声誉卓著的伊斯兰银行机构。该银行在外汇交易中对伊斯兰原则的遵守率超过 90%,反映了其对银行道德实践的承诺。孟加拉国伊斯兰银行有限公司已成为外汇市场上的重要参与者,既保持了财务活力,又遵守了伊斯兰教法原则。它对道德和伊斯兰银行实践的承诺极大地促进了该国的经济增长。孟加拉伊斯兰银行应继续专注于加强其外汇业务,确保严格遵守伊斯兰原则,并扩大其市场占有率。
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引用次数: 0
Contextual Intelligence and Strategic Leadership of Telecommunication Companies in the South-South Region of Nigeria 尼日利亚南南地区电信公司的背景情报和战略领导力
Pub Date : 2023-12-23 DOI: 10.36348/sjbms.2023.v08i12.005
Matthias O. Nkuda
The expansion of the operational scope of a business informs the need to exercise diligence and sensitivity to the nature and demands of the operational contexts both local and international. Hence, the investigation into the influence of contextual intelligence on strategic leadership of telecommunication companies in the south-south region of Nigeria with foci on Rivers and Akwa Ibom States. Quantitative and correlational design was adopted. Four (4) telecommunication companies viz: MTN, Airtel, Globacom and 9Mobile selected based on their subscribers’ base and market share standing out of nine (9) major ones listed in the methodology constituted the population. Sixty nine (69) copies of the questionnaire accounting for 93% response rate were fully completed and used in the study out of seventy four (74) copies administered to senior staff and above obtained using Taro Yamene’s sample size determination technique from a population of ninety (90) respondents. Primary data were obtained from questionnaire. The findings showed that the four (4) hypotheses formulated around the dimensions of contextual intelligence comprising tacit-based knowledge, synchronicity and time orientations have significant influences on measures of strategic leadership made up of strategic direction and balanced organisational controls. The conclusion showed that contextual intelligence significantly influences strategic leadership of telecommunication companies in Rivers and Akwa Ibom States of the South-South region of Nigeria. The managements of telecommunication companies in these two States of South-South region of Nigeria were recommended to leverage contextual intelligence to better and enhance strategic leadership in their respective operational contexts.
随着企业经营范围的扩大,需要对当地和国际经营环境的性质和要求保持勤奋和敏感。因此,本研究以里弗斯州和阿夸伊博姆州为重点,调查了环境智能对尼日利亚南南地区电信公司战略领导力的影响。采用定量和相关设计。四(4)家电信公司,即这四家电信公司分别是 MTN、Airtel、Globacom 和 9Mobile,它们是根据用户基础和市场份额从研究方法中列出的九(9)家主要电信公司中选出的。在采用 Taro Yamene 样本规模确定技术从九十(90)名受访者中抽取的七十四(74)份调查问卷中,有六十九(69)份填写完整并用于研究,回复率为 93%。主要数据来自调查问卷。研究结果表明,围绕情境智能维度(包括隐性知识、同步性和时间取向)提出的四(4)项假设,对由战略方向和平衡组织控制构成的战略领导力衡量标准具有重大影响。结论表明,情境智能对尼日利亚南南地区河流州和阿夸伊博姆州电信公司的战略领导力有重大影响。建议尼日利亚南南地区这两个州的电信公司管理层利用情境智能,在各自的运营环境中更好地提升战略领导力。
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引用次数: 0
An Empirical Study of Social Media Effects on University Students in Sultanate of Oman 社交媒体对阿曼苏丹国大学生影响的实证研究
Pub Date : 2023-12-19 DOI: 10.36348/sjbms.2023.v08i12.004
Renjith Kumar, R, Zainab Mohammad Nasser Al-Rahbi, Najoud Salim Abdallah Al-Daraai
The usage of social networking sites such as WhatsApp, YouTube, Twitter, Instagram, Snapchat and Pinterest has brought many opportunities, changes and challenges. The impact of this type of media can be social, psychological, and economic. The social impact is a major concern since these technologies with their rapid spread have succeeded in influencing the attitudes of various groups of individuals. Among all other age groups in Oman, teenagers make up a major segment in the demographic structure of the country. The present research aimed to contribute to this understanding by investigating the impact of social networking media on academic performance, health and social interactions in Oman. A sample of 242 students from University of Technology and Applied Sciences, Nizwa were selected for the study. The findings of the study revealed that 55% of the students in University of Technology and Applied Sciences, Nizwa use Instagram. 25% of the students use WhatsApp. 30% of the students in University of Technology and Applied Sciences, Nizwa use three social media platforms. 32% of the students spend 3 to 5 hours daily on social media. 45% of the University students stated that they are attracted towards social media.
WhatsApp、YouTube、Twitter、Instagram、Snapchat 和 Pinterest 等社交网站的使用带来了许多机遇、变化和挑战。这类媒体的影响可以是社会、心理和经济方面的。社会影响是一个主要问题,因为这些技术的迅速传播成功地影响了不同人群的态度。在阿曼的所有其他年龄组中,青少年是该国人口结构中的一个主要部分。本研究旨在通过调查阿曼社交网络媒体对学习成绩、健康和社交互动的影响,促进对这一问题的理解。研究选取了尼兹瓦技术与应用科学大学的 242 名学生作为样本。研究结果显示,尼兹瓦技术与应用科学大学 55% 的学生使用 Instagram。25%的学生使用 WhatsApp。30%的尼兹瓦技术与应用科学大学学生使用三种社交媒体平台。32% 的学生每天在社交媒体上花费 3 至 5 个小时。45% 的大学生表示他们被社交媒体所吸引。
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引用次数: 0
Content Analysis of Indonesian Tax Court Rulings: Aggresiveness of Transfer Pricing and Tax Avoidance 印度尼西亚税务法院裁决的内容分析:转让定价和避税的积极性
Pub Date : 2023-12-16 DOI: 10.36348/sjbms.2023.v08i12.003
Hendy Prastyawan, Yudhi Herliansyah
This research aims to examine the influence of effective tax rates, the existence of transactions with Tax Haven countries, and the aggressiveness of transfer pricing on tax avoidance. This research observed 115 public and private companies in all areas of the Indonesian Tax Authority whose tax disputes over transfer pricing cases had been decided by the Indonesian Tax Court for the 2017-2022 period. This research was carried out using a quantitative approach with cross section data which was then analyzed using multiple regression analysis using the Eviews 12 application. The secondary data for this research came from Financial Reports, Court Decisions and Tax Annual Corporate Reports which had received approval from the Directorate General of Taxes and used initials so as to avoid violations of official secrets. The results of this study indicate that the effective tax rate has an influence but is not significant on tax avoidance. This shows that the effective tax rate or large tax burden of companies, most of which are foreign owned, has not been able to encourage these companies to avoid tax. On the other hand, the existence of transactions with Tax Haven countries and the aggressiveness of transfer pricing have a positive and significant effect on corporate tax avoidance. These results indicate that there are transactions with affiliates in Tax Haven countries and the more aggressive the company is in its transfer pricing policy, it indicates that there is a strong motive to avoid tax.
本研究旨在探讨实际税率、与避税地国家是否存在交易以及转让定价的积极性对避税的影响。本研究观察了印度尼西亚税务局所有领域的 115 家公共和私营公司,这些公司在 2017-2022 年期间因转让定价案件而产生的税务纠纷已由印度尼西亚税务法院做出裁决。本研究采用定量方法对横截面数据进行研究,然后使用 Eviews 12 应用程序进行多元回归分析。本研究的二手数据来自财务报告、法院判决和企业税务年报,这些数据已获得税务总局的批准,并使用了首字母缩写,以避免侵犯官方机密。研究结果表明,实际税率对避税有影响,但不显著。这表明,实际税率或公司(其中大部分是外资企业)的巨额税负并不能鼓励这些公司避税。另一方面,与避税地国家进行交易以及转让定价的积极性对企业避税有积极而显著的影响。这些结果表明,与避税天堂国家的关联公司存在交易,且公司的转让定价政策越激进,则表明公司存在强烈的避税动机。
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引用次数: 0
The Effectiveness of Internet Advertising on Consumer Behavior: A Case Study Analysis of College Students in Changsha (Hunan) 网络广告对消费者行为的影响:湖南长沙大学生案例研究分析
Pub Date : 2023-12-12 DOI: 10.36348/sjbms.2023.v08i12.002
Muhammad Ali Husnain, Dongmei Yuan, Muhammad Kamran Bhatti
Advertisement is an important tool of businessmen, producers and sellers, which is used in variety of ways to attract consumer’s attention towards the product. This study tries to explore the specific effect of on-line advertisement on consumer behaviour by making a case study of college students in Changsha (Hunan). The study applied mix method approach for collection of data and observations on consumer behaviour and advertisement. A total of 661 students were interviewed by using structured questionnaire and more than 14 students were taken for in-depth interviews, case studies and moreover two focus group studies were conducted in the university. The findings indicate that there's a strong positive association between on-line advertisement and consumer behaviour. The factors such as ads compositions, ad recall, duration of page visit and ad content were the primary determinants influencing consumer preference for on-line advertisement. The results of focus group discussions and case studies revealed that individuals were more inclined to those ads and products which include their favourite celebrity and an amazing story that impress the viewer and made his/her preference towards the advertisement. On the basis of results, the study suggested that ads should be short, conclusive and has a short amazing story and a celebrity to attract more consumers’ attention to the product.
广告是商人、生产者和销售者的重要工具,他们通过各种方式吸引消费者对产品的关注。本研究试图通过对湖南长沙大学生的个案研究,探讨网络广告对消费者行为的具体影响。研究采用混合法收集数据,并观察消费者行为和广告。通过结构化问卷共访问了 661 名学生,并对 14 名以上的学生进行了深度访谈和案例研究,此外还在该校进行了两次焦点小组研究。研究结果表明,在线广告与消费者行为之间存在很强的正相关性。广告构成、广告回忆、页面访问时间和广告内容等因素是影响消费者对在线广告偏好的主要决定因素。焦点小组讨论和案例研究的结果表明,个人更倾向于那些包含他们喜爱的名人和精彩故事的广告和产品,这些广告和故事会给观众留下深刻印象,使其对广告产生偏好。根据这些结果,研究建议广告应简短、有说服力、有一个简短的精彩故事和一个名人,以吸引更多消费者关注产品。
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引用次数: 0
The Effect of Marketing Mix on Outpatients Loyalty in Hajj Hospital Jakarta, Indonesia 营销组合对印度尼西亚雅加达 Hajj 医院门诊病人忠诚度的影响
Pub Date : 2023-11-22 DOI: 10.36348/sjbms.2023.v08i11.003
R. R. S. D. Wulandari, Ali Khatibi, S. Azam, J. Tham, Cicilia Widiyaningsih
Since 2018, are still disparities in the research results on items, prices, locations, promotions, people, processes, and physical evidence associated with customer loyalty based on the marketing mix and customer or patient loyalty. This study’s compares the theory and practice concerning the effect of marketing mix to outpatients’ loyalty. Hajj Hospital is currently experiencing a drop in the number of patients though numerous promotional efforts have been made, particularly during the COVID-19 pandemic. It is anticipated that the marketing mix will enhance consumer views of a product’s quality, as measured by consumers’ evaluations of the product. If the consumer perceives that the hospital provides high-quality services, the hospital’s image will be positive; this condition might boost customer or patient satisfaction. This study aims to determine which element of the marketing mix has the most significant impact on patient loyalty at Hajj Hospital. This study used a quantitative cross-sectional design approach, with 100 outpatient samples, and was analysed using SPSS. It was discovered that additional studies incorporated planning, control, monitoring, and evaluation into the marketing mix, utilising longitudinal studies or interventions for healthcare professionals that provide services to patients.
2018年以来,基于营销组合与顾客或患者忠诚度的研究成果在与顾客忠诚度相关的物品、价格、地点、促销、人员、流程、物证等方面仍存在差异。本研究比较了营销组合对门诊患者忠诚度影响的理论与实践。哈吉医院目前正经历着病人数量下降的问题,尽管医院已经做了大量的宣传工作,尤其是在 COVID-19 大流行期间。根据消费者对产品的评价,预计营销组合将提高消费者对产品质量的看法。如果消费者认为医院提供了高质量的服务,医院的形象将是正面的;这种情况可能会提高顾客或病人的满意度。本研究旨在确定市场营销组合中哪个要素对朝觐医院患者忠诚度的影响最大。本研究采用定量横截面设计方法,以 100 个门诊病人为样本,使用 SPSS 进行分析。研究发现,其他研究将规划、控制、监测和评估纳入营销组合,利用纵向研究或对为患者提供服务的医疗保健专业人员进行干预。
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引用次数: 0
The Role of Profitability, Company Size, Corporate Social Responsibility, and Inventory Intensity on Potential Tax Avoidance 盈利能力、公司规模、企业社会责任和库存强度对潜在避税的影响
Pub Date : 2023-11-14 DOI: 10.36348/sjbms.2023.v08i11.002
Angela Dirman, Siska Widia Utami
Tax avoidance is an action to minimize the tax burden with efforts by taxpayers that do not violate applicable laws. Tax avoidance in this research is measured using the formula statutory rate of tax – effective tax rate. Profitability is measured using Return on Assets (ROA), company size is measured by Ln Total Assets, corporate social responsibility uses the GRI-Standards measurement, Inventory intensity uses the measurement of total inventory divided by total assets. The research objective to be achieved in this research is to provide understanding and knowledge to the public, especially the government, management, investors and creditors regarding the role of profitability, company size, corporate social responsibility, and inventory intensity on potential tax avoidance and can be used as a reference for future researchers as well as reference for stakeholders (management, investors, creditors and government) in making relevant and reliable decisions. This research uses manufacturing companies in the consumer goods sector with the research year 2018-2022 which are listed on the Indonesia Stock Exchange as research objects. The total sample was 105 samples using the purposive sampling method. The data analysis techniques used are Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, and Linear Regression Test. Based on the analysis results, it was found that profitability has a positive effect on tax avoidance. Meanwhile, company size, corporate social responsibility and inventory intensity have no effect on tax avoidance.
避税是纳税人在不违反适用法律的情况下,努力将税收负担降至最低的一种行为。本研究使用法定税率-实际税率公式来衡量避税行为。盈利能力用资产回报率(ROA)衡量,公司规模用总资产 Ln 衡量,企业社会责任用 GRI 标准衡量,库存强度用总库存除以总资产衡量。本研究要达到的目标是让公众,尤其是政府、管理层、投资者和债权人了解和认识盈利能力、公司规模、企业社会责任和库存强度对潜在避税的作用,并可作为未来研究人员的参考,以及利益相关者(管理层、投资者、债权人和政府)做出相关可靠决策的参考。本研究以印尼证券交易所上市的消费品行业制造企业为研究对象,研究年度为 2018-2022 年。采用目的取样法,样本总数为 105 个。采用的数据分析技术有描述性统计分析、经典假设检验、假设检验和线性回归检验。分析结果表明,盈利能力对避税有正向影响。同时,公司规模、企业社会责任和库存强度对避税没有影响。
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引用次数: 0
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Saudi Journal of Business and Management Studies
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