Determinants of tax administration efficiency in Libya

Tax is one major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity of revenue generation. The tax is collected at very lower level because of the inefficiency of tax administration in Libya. The purpose of this study is to investigate the determinants of tax administration efficiency from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax administration efficiency in Libya. The five variables that are measured in this current study are autonomy, motivation, information and communication technology ICT, training and leadership style. The data were collected through the distribution of questionnaires to 250 respondents in Libya. 161 out of 250 questionnaires were sufficient and a valid rate for the analysis by using the Partial Lease Square-Structural Equation Modeling (PLS-SEM) software. By using correlation and regression analyses, the outcomes of the study show that there is a positively and significant relationship between motivation, ICT training and leadership style with tax administration efficiency. On the other hand, autonomy indicates a negative and insignificant relationship with tax administration efficiency

An Empirical Study of Factors that Influence the Extent of Deployment of Electronic Commerce for Small- and Medium-sized Enterprises in Australia

This study surveys the perceptions and experiences of Australian small- and medium-sized enterprises (SMEs) in the adoption and implementation of Internet-based Electronic Commerce (EC) as seen from the perspective of the extent of deployment. The extent of deployment is one of the major component of implementation success and one of the most important dimensions. With a sample of 115 small businesses in Australia, this paper uses regression modelling to explore and establish the factors that are related to the extent of deployment. The analysis was carried out on the 19 influencing factors of EC and 7 factors – perceived relative advantage, trialability, observability, variety of information sources, communication amount, competitive pressure, and non-trading institutional influences, were found to make a significant contribution to the extent of deployment of Internet-based EC

Impact of awareness, readiness, control, response, and technology usage on crisis management of drones threats in Dubai International Airport

Drones offer many advantages but also present risks to sensitive areas like airports. The present study investigates the significant relationship between crisis readiness, crisis awareness, crisis control, and crisis response to crisis management. Specifically, this study examines the interaction of technology usage in the Dubai international airport in the conditions of drone threats. The target population selected for this research equates to the number of both senior and junior staff working at the Dubai international airport. There are thousands of staff working in the various airport operations but no official numbers have been made public. The data for this study came from 364 respondents, and it was gathered through questionnaires that were collected in person. The technique of sample selection is based on convenience. The results show that there is a 63.1% variance in crisis management that can be explained by the four independent factors. The finding further revealed that the ability to respond to a crisis has the best predictive power (Beta = 0.368), followed by crisis awareness (Beta = 0.319), crisis preparedness (Beta = 0.289), and crisis control (Beta = 0.107). The relationship between crisis readiness and moderating influence is not significant, however the other three variables have significant moderating influences. These findings are significant because they assess the Impact of Crisis readiness on Crisis Management, Crisis Awareness and Crisis Control of Drones’ Threats at DIA. The study recommends an investigation into the awareness and readiness in managing drone crises at the UAE Airport to improve effectiveness and also performance of the organization and also speed in responding to growth

A study entrepreneurial orientation, ecommerce adoption, organizational culture, and dynamic business environment on textile SME performance in Pakistan

Small and Medium Enterprises (SMEs) play an important part in the economy of Pakistan. SME sector of Pakistan represent approximately 90% of all the enterprises in Pakistan. SMEs shared about 40% in the annual GDP of the country. Within the SMEs, the textile industry of Pakistan contributes around 40% of employment of the total industrial labour force. The textile industry in Pakistan used to be an important export-oriented industry and it was one of the primary sources of foreign exchange. However, since 2013 Pakistan is quickly and continuously losing its market share. Consequently, the Pakistani textile exports dropped dramatically by 26.19% in 2018. The main objective of this study is to examine the relationships between entrepreneurial orientation, e-commerce adoption, organizational culture, and financial and non-financial performance of SMEs in Pakistan. In addition, this study also assesses the moderating role of dynamic business environment on these relationships. Twelve hypotheses were developed to answer the RQ and achieve RO. Data was collected from the Pakistani textile SMEs registered with the Lahore Chamber of Commerce & Industries using a cross-sectional study design. The study used single stage cluster sampling method. Questionnaires were distributed to 520 respondents which were randomly selected from the population. Partial Least Squares Structural Equation Modelling was used to test the study’s hypotheses. This study found that e-commerce adoption, organizational culture, dynamic business environment are important strategic orientations for the financial and non-financial performance of SMEs in Pakistan. The results of this study provide important insights to owner-managers, policy-makers and researchers to further understand the effects of e-commerce adoption, organizational culture and dynamic business environment on SMEs performance. Policy-makers should encourage SMEs to improve their cash flow, profit and retained earnings, which may encourage financial institutions to provide them with financial services

Success Factors Impacting Artificial Intelligence Adoption --- Perspective From the Telecom Industry in China

As the core driving force of the new round of informatization development and the industrial revolution, the disruptive achievements of artificial intelligence (AI) are rapidly and comprehensively infiltrating into various fields of human activities. Although technologies and applications of AI have been widely studied, and factors that affect AI adoption are identified in existing literature, the impact of success factors on AI adoption remains unknown. Accordingly, the main study of this paper proposes a framework to explore the effects of success factors on AI adoption by integrating the technology, organization, and environment (TOE) framework and diffusion of innovation (DOI) theory. Particularly, this framework consists of factors regarding the external environment, organizational capabilities, and innovation attributes of AI. The framework is empirically tested with data collected by surveying telecom companies in China. Structural equation modeling is applied to analyze the data. The results indicate that compatibility, relative advantage, complexity, managerial support, government involvement, and vendor partnership are significantly related to AI adoption. Managerial capability impacts other organizational capabilities and innovation attributes of AI, but it is indirectly related to AI adoption. Market uncertainty and competitive pressure are not significantly related to AI adoption, but all the external environment factors positively influence managerial capability. The study provides support for firms\u27 decision-making and resource allocation regarding AI adoption. In addition, based on the resource-based view (RBV), this article conducts study 2 which explores the factors that influence the firm sustainable growth. Multiple regression model is applied to empirically test the hypotheses with longitudinal time-series panel data from telecom companies in China. The results indicate that at the firm level, the customer value and operational expenses are significantly related to sustainable growth. Also, at the industry level, industry investment significant impacts sustainable growth. Study 2 provides insights for practitioners the way to keep sustainable growth

Moderating effect of religiosity on the relationship between technology readiness, trust and diffusion of e-commerce (B2C) in Sultanate of Oman

Electronic commerce has tremendously revolutionized the global economic system. Notwithstanding it has been playing a catalytic role in strengthening economies of the developing states, many countries are lagging behind in practicing electronic commerce due to numerous factors including technology readiness and trust. This study aimed to investigate the nature of relationship that exists between technology readiness, trust and diffusion of electronic while focusing on the public sector higher education institutions of the Sultanate of Oman. Furthermore, the study indented to examine the moderating effect of religiosity on the relationship between technology readiness, trust and diffusion of e-commerce. A structured questionnaire representing dimensions related to technology readiness, trust, religiosity and diffusion of electronic commerce was duly designed. Data was collected using survey method, through the distribution of the structured questionnaires to the public sector higher education institutions of Oman. The Partial Lease Square - Structural Equation Modeling (PLS-SEM) was employed to test the hypotheses. The results indicated that technology readiness, trust and religiosity have positive effects on the diffusion of e-commerce. Additionally, the findings revealed that religiosity significantly and positively moderates the relationship between technology readiness, trust and the diffusion of electronic commerce. The results imply that all the stakeholders must call their attention to the core areas of e-commerce like technology readiness, trust and religiosity to ensure a brighter future in today’s fast moving and competitive environment. While contributing to the body of knowledge and highlighting the importance of technology readiness and trust in the diffusion process of electronic commerce, the study appropriately provides practical, managerial, educational and theological implications to the prospective consumers, governmental officials, policy- makers and the e-commerce global community. In terms of limitations, this study is confined to the impacts of technology readiness, trust and religiosity on the diffusion of (business to consumer) electronic commerce, and has targeted academicians from the public higher education institutions, as respondents. On the basis of this study, future research can be conducted in the perspective of developing countries other than the Sultanate of Oman. It would also be valuable to employ the framework in conducting comparative studies on the developing and the developed nation