26 research outputs found

    Business Open Big Data Analytics to Support Innovative Leadership Decision in Canada

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    This paper summarizes how social media and other technologies continue to proliferate; the shifting economic landscape will precipitate more adaptive approaches for managers attempting to understand the multidimensional virtual aspects of communication with the artificial intelligence aspect. Also, we discover the different existing support of big data analytics to make the rational business decision. The methodology is the systematization literature sources within this context and approaches for underlining approach to open big data analytics and support innovative leadership decisions in Canada

    Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States

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    This research paper summarizes the ideas of maximization of corporate welfare and basic firm theory, transfer prices among corporate subsidiaries have been found to complicate performance evaluations of subsidiaries and the parent company. The research problem addressed the lack of understanding of transfer price policy and its application to impact firm profits within three specific measures: investor return, earnings per share, and effective tax rat

    Essentiality of Small Business Owners Neuroticism, and Extroversion with the Influence on Macroeconomy and Bank Risk Microloans in the United States

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    This study addressed the perceived negative individual characteristics that may precipitate failure of small business owners in securing microloans. The purpose of this quantitative, non-experimental, correlational study is to examine how the neuroticism, and extroversion of small business owners relate to their ability to secure microloans for their business needs in the United States. Goldberg’s Big Two Theory provided a framework for the study, which included a quantitative, survey-based correlational desig

    Observational Study of Tax Compliance and Tax Evasion in Nigeria

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    У цій статті узагальнено аргументи та контраргументи наукової дискусії щодо ухилення від оподаткування. Основна мета дослідження полягає в тому, щоб дослідити, як лідери виробничих галузей можуть зрозуміти причини ухилення від сплати податків у виробничих компаніях, що може запобігти застосуванню санкцій з боку податкових органів у штаті Лагос, Нігерія. Систематизація літературних джерел та підходів до вирішення проблеми низьких податкових надходжень показала наявність значної кількості факторів ухилення від сплати податків. Актуальність вирішення цієї наукової проблеми полягає в тому, що високий рівень ухилення від сплати податків може призвести до зменшення податкових надходжень до такого ступеня, що це загрожуватиме спроможності уряду Нігерії фінансувати фіскальні заходи. Дослідження теми ухилення від оподаткування в роботі здійснюється в такій логічній послідовності: на першому етапі проводиться аналіз платників податків; ставлення до дотримання податкового законодавства в країнах, що розвиваються, і рівень дотримання податкового законодавства та ухилення від сплати податків. На другому етапі в статті узагальнено та проаналізовано фактори, що впливають на дотримання податкового законодавства, та фактори, що впливають на ухилення від сплати податків, а також визначено економічні наслідки цих процесів. Методичним інструментарієм методів дослідження були методи узагальнення, аналізу та узагальнення наукової літератури, формалізації та абстрагування. Об’єктом дослідження є теорії та/або концепції ухилення від оподаткування, зокрема: теорія аргументованої дії та теорія життєвого циклу впровадження технологій. У статті наведено результати емпіричного аналізу чинників ухилення від сплати податків, який засвідчив, що підприємства-виробники навмисно не подають необхідні податкові декларації, щоб уникнути податкових зобов’язань. Дослідження емпірично підтверджує та теоретично доводить, що перелік факторів ухилення від сплати податків також може включати інші причини ухилення від сплати податків для виробничих компаній, такі як недостатня освіта та розуміння вимог до податкової документації, проблеми процесу, проблеми доступу до технологій та інші. . Результати дослідження можуть бути корисними податковим органам у Лагосі для навчання інших секторів, які займаються ухиленням від сплати податків, щоб підвищити загальний рівень дотримання податкового законодавства.This paper summarizes the arguments and counterarguments within the scientific discussion on tax evasion. The main purpose of the research is to explore how leaders in the manufacturing industries could understand the drivers of tax evasion in manufacturing companies, which may prevent sanctions from tax authorities in Lagos State, Nigeria. Systematization of the literary sources and approaches for solving the problem of low tax revenues indicated the presence of a significant number of drivers of tax evasion. The relevance of this scientific problem decision is that high levels of tax evasion can lead to a decrease in tax revenues to such an extent that it will threaten the ability of the Nigerian government to finance fiscal measures. Investigation of the topic of tax evasion in the paper is carried out in the following logical sequence: at the first stage, an analysis of taxpayers; compliance attitude in developing countries and the level of tax compliance and tax evasion was conducted. In the second stage, factors affecting tax compliance and factors influencing tax evasion were summarized and analyzed in the article, and the economic consequences of these processes were determined. Methodological tools of the research methods were the methods of generalization, analysis, and synthesis of scientific literature, formalization, and abstraction. The object of research is the theories and/or concepts of tax evasion, in particular: the theory of reasoned action and the theory of technology adoption life cycle. The article presents the results of an empirical analysis of the drivers of tax evasion, which proved that manufacturing companies deliberately fail to submit the required tax return documentation to avoid tax obligations. The study empirically confirms and theoretically proves that the list of drivers of tax evasion may also include other reasons for tax evasion for manufacturing companies, such as a lack of education and understanding of the tax documentation requirements, process issues, technology access issues, and others. The results of the research can be useful for the tax authorities in Lagos to educate other sectors that engage in tax evasion to increase the rate of overall tax compliance

    Perceived Effective Business Ethics through Leadership and Cultural Competence in the United States

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    The paper summarizes the arguments and counterarguments within the scientific discussion on the issue perceived effective policing through leaderships’ diversity training learning outcomes and cultural competence. The main purpose of this quantitative correlational study was conducted to address if and to what extent the leadership of law enforcement agencies is learning outcomes of diversity training initiatives and the level of cultural competence of leadership influences law enforcement organizational effectiveness

    Correlational Study: Internal Auditing and Management Control Environment Innovation within Public Sector in the United States

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    This article is about exploring the relationship between internal human resources auditing and environmental control in the US public sector. The main purpose of this study was to examine the extent to which the determinants of internal audit staff have the potential to influence the predictive value of the public sector control environment. The tools of the work are presented by a quantitative correlation analysis to determine the interdependence of variables (aspects of recruitment, accountability) and resultant indicator (public sector environment)

    The Observational Socio-Economic Study and Impact on the International Innovative Leadership in the United States

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    This paper summarizes how socio-economic study has impact on the international innovative leadership in the United States. This article includes the review will focus and examine literature and theories related to public policy organizational effectiveness as well as diversity leadership. Online databases including search engines located relevant books, journals, articles, and dissertations. The search terms used were descriptive of various themes such as diversity, diversity leadership, public policy and public policy leadership, organizational leadership, public policy and leadership, cultural diversity, organizational effectiveness, and public policy effectiveness

    The Observational Research Study with the Trends in Healthcare Training and Leadership Ethics in The United States

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    This paper summarizes how healthcare training has an influence on the leadership ethics in the U.S. This article includes four primary sections. The first section is the background to the problem, which provides a historical overview of the research on the problem being studied and justifies the need for this study. The second section provides the theoretical foundation models and theories which frame the variables and the research questions

    Innovative Strategies For Social-Economic Development Financial Strategies In The Development Country.

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    This research paper summarizes the arguments and counterarguments within the scientific discussion on the Small and medium scale enterprises constitute the backbone of any nations economic development and had remained a major contributor in poverty alleviation, employment generation, and industrialization. The purpose of this phenomenological study was to explore the lived experiences of small and medium scale enterprise owners in the development country, regarding the raising of finances from lending institutions to ensure their business growth and sustenanc

    A Qualitative Exploratory Observational Study: An Entrepreneurship Managers’ Emotional Intelligence and Impact on the Financial Organization’s Success in the United States

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    This paper summarizes the arguments and counterarguments within the scientific discussion on emotional intelligence. Emotional intelligence is an essential trait for managers to possess to be effective and successful in organizations. Soft skills are becoming as crucial as making quotas. Scholarly literature lacks research on emotional intelligence and employee engagement in retail in St. Lucia. Engaged employees could stay motivated during adversity and help maintain an organization’s culture. This exploratory observational study’s primary purpose was to examine how retail store managers in St. Lucia perceived their emotional intelligence influences employee engagement
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