Pub Date : 2023-03-30DOI: 10.24191/smrj.v20i1.21858
Nafia Sultana, Anusuiya Subramaniam, Foong Yee Wong
The study aims to examine the research trends on occupational stress of female employees between the period of 1973 to 2022 using bibliometric analysis. A total of 508 research documents collected have been analysed in the study. A systematic process flow has been followed to extract the research documents from the Scopus database. The findings from the analysis showed that the research trends on occupational stress of female employees have ups and downs since the beginning. Based on the highest publications to the related research on occupational stress of women, Finland has been placed as the most productive country, followed by the United States, Sweden and United Kingdom. The most active authors are Kivimäki, Vahtera J and Virtanen in terms of number of publications and number of total citations. Several future research areas have been identified from the results of the VOSviewer networking map. It is found from the growing number of author keywords in the literature are stress, gender, mental health, occupational health and working conditions which have potential literature gaps to work on in future. The results of the study have also opened a new avenue for the future researchers and industry practitioners to work on occupational stress related issues to understand the cause and consequences of it.
{"title":"Research Trends on Occupational Stress of Female Employees: A Bibliometric Analysis","authors":"Nafia Sultana, Anusuiya Subramaniam, Foong Yee Wong","doi":"10.24191/smrj.v20i1.21858","DOIUrl":"https://doi.org/10.24191/smrj.v20i1.21858","url":null,"abstract":"The study aims to examine the research trends on occupational stress of female employees between the period of 1973 to 2022 using bibliometric analysis. A total of 508 research documents collected have been analysed in the study. A systematic process flow has been followed to extract the research documents from the Scopus database. The findings from the analysis showed that the research trends on occupational stress of female employees have ups and downs since the beginning. Based on the highest publications to the related research on occupational stress of women, Finland has been placed as the most productive country, followed by the United States, Sweden and United Kingdom. The most active authors are Kivimäki, Vahtera J and Virtanen in terms of number of publications and number of total citations. Several future research areas have been identified from the results of the VOSviewer networking map. It is found from the growing number of author keywords in the literature are stress, gender, mental health, occupational health and working conditions which have potential literature gaps to work on in future. The results of the study have also opened a new avenue for the future researchers and industry practitioners to work on occupational stress related issues to understand the cause and consequences of it.","PeriodicalId":493103,"journal":{"name":"Social and management research journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135463776","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 : 2023-03-30DOI: 10.24191/smrj.v20i1.21882
Manoharan Murugeson, Arumugam G. Sithamparam, Mohd Nazri Mohd Noor
The main purpose of this study is to examine existing literature on how inventory performance in the automotive manufacturing supply chain can be improved. Articles reviewed are from the last ten years that is related to automotive manufacturing industry and targeted to inventory performance. Transformational changes are happening in the automotive manufacturing supply chains with ubiquitous technology leading the transformation. Inherently, due to its outsourced manufacturing in dispersed locations globally, communication and coordination would be affected in some form. This results in companies in the automotive manufacturing supply chain resorting to holdmore inventory to mitigate the uncertainty. Therefore, to address this issue, this study conceptualises a theoretical framework that is adapted from Galbraith’s (1974) Organisational Information Processing Theory. The recommended framework may provide a guide to practitioners on understanding the intricacies of supply chain integration and how technology tools may help in mitigating risks and improve inventory performance.
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Pub Date : 2023-03-30DOI: 10.24191/smrj.v20i1.22116
Aidil Hanafi Amirrudin, Nur Syuhadah Kamaruddin, Nurshahirah Salehuddin, Suraiya Ibrahim
Several business establishments have used inventory management strategies to strike a balance between responsiveness and efficiency. This study's primary objective was to assess the effect of inventory management practices on the warehouse efficiency of supermarkets and retail stores in Kedah and Perlis, specifically supermarkets. This study utilises a quantitative method by using primary data from questionnaires and secondary data compiled from prior studies' results. Statistical Packages for the Social Science (SPSS) version 25 software was used to analyse the data. The relationship between the independent and dependent variables was determined using regression analysis. The outcome showed that the inventory reorders point and supplier partnership management variable were accepted. However, the information technology hypothesis was rejected. This study recommends that supermarkets and retail stores utilise the best inventory management strategies to increase warehouse efficiency. It enables the tracking of stock unit movement in the warehouse, facilitates stock counting in the warehouse, maximises the use of available warehouse space, improves inventory data accuracy, reduces inventory theft, and enhances inventory cycle counting.
{"title":"Improving Warehouse Efficiency Through Effective Inventory Management Practices","authors":"Aidil Hanafi Amirrudin, Nur Syuhadah Kamaruddin, Nurshahirah Salehuddin, Suraiya Ibrahim","doi":"10.24191/smrj.v20i1.22116","DOIUrl":"https://doi.org/10.24191/smrj.v20i1.22116","url":null,"abstract":"Several business establishments have used inventory management strategies to strike a balance between responsiveness and efficiency. This study's primary objective was to assess the effect of inventory management practices on the warehouse efficiency of supermarkets and retail stores in Kedah and Perlis, specifically supermarkets. This study utilises a quantitative method by using primary data from questionnaires and secondary data compiled from prior studies' results. Statistical Packages for the Social Science (SPSS) version 25 software was used to analyse the data. The relationship between the independent and dependent variables was determined using regression analysis. The outcome showed that the inventory reorders point and supplier partnership management variable were accepted. However, the information technology hypothesis was rejected. This study recommends that supermarkets and retail stores utilise the best inventory management strategies to increase warehouse efficiency. It enables the tracking of stock unit movement in the warehouse, facilitates stock counting in the warehouse, maximises the use of available warehouse space, improves inventory data accuracy, reduces inventory theft, and enhances inventory cycle counting.","PeriodicalId":493103,"journal":{"name":"Social and management research journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135463775","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 : 2023-03-30DOI: 10.24191/smrj.v20i1.21951
Noor Emilina Mohd Nasir, Siti Nurhazwani Kamarudin, Norfadzilah Rashid, Najihah Marha Yaacob
Corporate tax planning as a strategy for minimising tax liability by companies has been frequently discussed. Many discoveries have been established by previous academics regarding the determinants of company tax planning. However, accounting conservatism is infrequently discussed in the context of company tax planning. Accounting conservatism is the accounting principle that businesses employ when preparing financial statements. Since tax reporting is dependent on audited financial statements, the choice of accounting principle impacts tax strategy. Thus, the main purpose of this paper is to examine the accounting conservatism patterns discussed by previous researchers. Using ATLAS.ti 22, the results report a thematic review analysis of the literature on accounting conservatism and taxation from 2000 to 2022. Keyword searches yielded 123 and 124 articles, respectively, in the Web of Science and Scopus databases. Nonetheless, only 22 articles were included for the analysis after being filtered based on inclusion and exclusion criteria. The analysis revealed a few studies that analysed the connection between accounting conservatism and company tax preparation. This finding highlights the significance of further research into the impact of accounting conservatism on the implementation of tax planning strategies.
企业税收筹划作为一种减少企业纳税义务的策略已经被频繁讨论。关于公司税收筹划的决定因素，以前的学者已经有了许多发现。然而，会计稳健性很少在公司税收筹划的背景下讨论。会计稳健性是企业在编制财务报表时采用的会计原则。由于税务报告依赖于经审计的财务报表，会计原则的选择影响税收策略。因此，本文的主要目的是检验以往研究人员讨论的会计稳健性模式。使用阿特拉斯。在第22篇中，结果报告了对2000年至2022年会计稳健性与税收文献的专题回顾分析。关键词搜索在Web of Science和Scopus数据库中分别得到123篇和124篇文章。尽管如此，在根据纳入和排除标准进行筛选后，只有22篇文章被纳入分析。分析揭示了一些研究，分析了会计稳健性和公司税收准备之间的联系。这一发现凸显了进一步研究会计稳健性对税收筹划策略实施的影响的意义。
{"title":"A Thematic Review on Accounting Conservatism And Corporate Tax Planning","authors":"Noor Emilina Mohd Nasir, Siti Nurhazwani Kamarudin, Norfadzilah Rashid, Najihah Marha Yaacob","doi":"10.24191/smrj.v20i1.21951","DOIUrl":"https://doi.org/10.24191/smrj.v20i1.21951","url":null,"abstract":"Corporate tax planning as a strategy for minimising tax liability by companies has been frequently discussed. Many discoveries have been established by previous academics regarding the determinants of company tax planning. However, accounting conservatism is infrequently discussed in the context of company tax planning. Accounting conservatism is the accounting principle that businesses employ when preparing financial statements. Since tax reporting is dependent on audited financial statements, the choice of accounting principle impacts tax strategy. Thus, the main purpose of this paper is to examine the accounting conservatism patterns discussed by previous researchers. Using ATLAS.ti 22, the results report a thematic review analysis of the literature on accounting conservatism and taxation from 2000 to 2022. Keyword searches yielded 123 and 124 articles, respectively, in the Web of Science and Scopus databases. Nonetheless, only 22 articles were included for the analysis after being filtered based on inclusion and exclusion criteria. The analysis revealed a few studies that analysed the connection between accounting conservatism and company tax preparation. This finding highlights the significance of further research into the impact of accounting conservatism on the implementation of tax planning strategies.","PeriodicalId":493103,"journal":{"name":"Social and management research journal","volume":"331 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135463777","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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