Information and Communication Technology Usage by SMEs in a Developing Country: An Environmental Perspective

The paper addresses organisational usage of Information and Communication Technology (ICT) from a developing country perspective. Applying three dimensions of environmental pressures—coercive pressures, normative pressures and mimetic pressures—with the two fundamental antecedents of Technology Acceptance Model (TAM)—perceived usefulness and ease of use—this study attempts to look at the effects of external forces on the adoption and use of ICT by SMEs in Bangladesh. PLS based path modelling with a cross-sectional dataset of 557 SMEs in Bangladesh reveals a significant association of normative pressures, coercive pressures, perceived usefulness and perceived ease of use with SMEs intention to use ICT. The path analysis further demonstrates a strong and significant effect of intention on actual ICT usage behaviour. The study concludes with implications of the results

The effects of tax avoidance on corporate value

Taxes considered a significant cost to the corporations and shareholders, and it generally expected that shareholders prefer tax avoidance. However, the purpose of this paper is to shed light on the effects tax avoidance on firm value. Based on a sample of 34 Palestinian listed firms from 2011 to 2018, the authors use OLS regression. The results shows that firms tend to take advantages from cash flow saved from aggressive tax practices. On Palestinian context, our results are interesting. Palestine is very unique environment , since investors rights are weakly shielded , furthermore , Palestine stock exchange market is not developed enough , this arguments leash firms to benefit from tax savings , while investors didn’t need to transfer profits to other lower tax countries , since tax rate in Palestine considered low comparing with other countries  negative relationship with tax avoidance. This study has spotlight on tax avoidance on unique environment in Palestine and thus extend literature that focused on developed countries. Simultaneously, considered as basis in Palestine and other Arab countries for future research in this area. Although the last implications of this study, it still has limitations, one is limited sample scope, as Palestine exchange market has few listed firms, as small country with precarious political situations. However, The study is the first that focused on the relationship between four forms of ownership structure and tax avoidance in unique environment as Palestine with very distinguished political and economic situations. Keywords Tax avoidance,  Firm value,  Effective tax rate  , ROA DOI: 10.7176/RJFA/11-4-13 Publication date: February 29th 202

How culture affects ICT diffusion among SMEs in Bangladesh

Culture is a broad spectrum of behavioural study which has been illuminated differently in different literature. Applying four cultural dimensions, power distance, uncertainty avoidance, in-group collectivism, and Bengali value, with the two fundamental antecedents of TAM, perceived usefulness and ease of use, this study attempts to look at the effects of culture in ICT diffusion among SMEs in Bangladesh. This study applies a mixed method of research approach. Following an in-depth field study which is analysed through NVivo version 9, a descriptive research design is administered to ascertain the joint impact of the study constructs. Structural equation modelling through PLS graph has been used with a cross-sectional dataset of 51 SMEs in Bangladesh collected through a questionnaire survey. The proposed model was assessed with two step procedure of measuring latent variables structural association. Prior to estimating the structural model, psychometric properties of the model, convergent and discriminant validity, were assessed. The structural model estimation results reveal a significant association of power distance and perceived ease of use with SMEs intention to use ICT. The path analysis furthered a significant effect of intention on actual ICT usage behaviour. The study concludes with implications

Effects of Internal and External Factors on Internet-Based Digital Technology Usage by SMEs in a Developing Country

This paper analyses the ef ects of culture and environment on the adoption and use of Internet based digital technology (IBDT) by small and medium sized enterprises (SMEs) from a developing country perspective. A structural equation modeling is finally employed within a mix method research setting with a cross-sectional dataset of 557 SMEs in Bangladesh. The study reveals a significant association of normative pressures, coercive pressures, power distance, in-group collectivism, Bengali values, perceived usefulness, and perceived ease of use with SMEs intention to use IBDT while intention significantly affects actual usage behavior. The study concludes with some implications of the results

How Organisational Characteristics Explain the Adoption of e-Commerce by the SMEs in Bangladesh?

The exponential growth of internet population fosters the adoption rate of e-commerce in different parts of the globe. In order to utilize the opportunities in developing the economy Bangladesh government has also initiated many programmes and provides different facilities to promote the adoption of the technology in various sectors. This study investigates the effects of organisational characteristics on the adoption of e-commerce by administering a descriptive research design in the context of SMEs in Bangladesh. A survey instrument was utilised to gather data. In total 222 organizations were surveyed which were selected through disproportionate stratified random sampling technique. A regression model was estimated to anticipate the adoption of e- commerce where size of the company, company’s business experience, internet usage experience, number of computer literate officers, revenue earnings, and profit percentage of the company considered as explanatory variables while e-commerce adoption as explained variable. The model estimation shows that all of the variables except company’s business experience have significant contribution in explaining the adoption of e-commerce by the SMEs in Bangladesh. The model further shows that the number of employees and company’s business experience are negatively related to the adoption of e-commerce. The study outlines some policy implications for SMEs in Bangladesh

Variants of Meir-Keeler Fixed Point Theorem And Applications of Soft Set-Valued Maps

In this paper, we prove a Meir-Keeler type common fixed point theorem for two mappings for which the range set of the first one is a family of soft sets, called soft set-valued map and the second is a point-to-point mapping. In addition, it is also shown that under some suitable conditions, a soft set-valued map admits a selection having a unique fixed point. In support of the obtained result, nontrivial examples are provided. The novelty of the presented idea herein is that it extends the Meir-Keeler fixed point theorem and the theory of selections for multivalued mappings from the case of crisp mappings to the frame of soft set-valued maps. Finally, an application of soft setvalued maps in decision making problems is considered

Theory Application: Why People Commit Fraud

Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this research paper applied document analysis methodology. The objective of the research was to find out why people commit fraud. In doing so, five Fiji Court cases were analysed using the “Fraud Triangle”, “Fraud Diamond” and the “Power” Theories. Furthermore, existing literature was referred to present the facts in a logical format. The findings indicated that potential perpetrators were influenced to be involved in the fraudulent scheme as a result of power that was exercised on them by other individuals. Moreover, the findings reconfirms the literature on fraud practices by individuals are due to perceived pressure, perceived opportunity and some way to rationalize their fraudulent act as acceptable

Behavioral Modeling of the Individual’s Acceptance and use of Internet in Bangladesh: An Analysis Using an Integrated Approach

This study attempts to examine individuals’ behavior in the adoption and usage of the Internet for accomplishing various transactions and communication in Bangladesh. A descriptive research design is administered to ascertain the joint impact of the study constructs. A combination of AMOS 18 and PLS graph has been used for structural equation modeling with a cross-sectional dataset of 239 individuals in Bangladesh collected through a questionnaire survey. The proposed model was assessed with two step procedure after scrutiny and correction for non response and subjective response bias. The psychometric properties of the model, convergent and discriminant validity were assessed through confirmatory factor analysis, construct reliability and the constructs correlation. The structural model estimation results reveal a significant association of image with perceived ease of use, perceived usefulness and intention while indirect correlation with actual usage through intention. On the other hand, perceived usefulness has direct effects on intention while perceived ease of use is found to be indirectly associated through perceived usefulness. The path analysis furthered the significant effects of intention on actual usage behavior. The study also reports that analysis of the entire dataset with two different a roaches of structural equation modeling produces a consistent result which ensures robustness in the analysis. The study concludes with implications

Sampling Plan Using Process Loss Index Using Multiple Dependent State Sampling Under Neutrosophic Statistics

This paper presents the designing of a sampling plan using the process loss consideration for the multiple dependent state sampling under the neutrosophic statistics. The operating characteristics under the neutrosophic statistical interval method (NSIM) are developed to find the neutrosophic plan parameters of the proposed sampling plan. A non-linear optimization under NSIM is used to find the optimal neutrosophic plan parameters under the given conditions. The advantages of the proposed sampling plan are discussed over the existing sampling plans. A real example having some uncertain observations is given for the illustration purpose

Evaluation of the Qūt al-qulūb of Al-Makkī with an annotated translation of his Kitāb Al-Tawba

This thesis seeks to study in depth the contribution to Sufism made by the little-known 4th/10th century figure Abū Ṭālib al-Makkī. The first chapter deals with an analysis of the life and works of al-Makkī against the background of the religious milieu of his time. A major section of the thesis (the second and third chapters) provides for the first time in English a translation of the Kitāb al-tawba of al-Makkī. The fourth chapter assesses the originality of al-Makkī's Kitāb al-tawba and compares it with similar Ṣūfī works of the period. The fifth chapter attempts to compare and contrast al-Makkī and al-Ghazālī's approach to Sufism through an analysis of their respective Kitāb al-tawba. It has long been known that in his work on Sufism, al-Ghazālī depended very heavily upon al-Makkī. This thesis conclusively proves this dependence whilst pointing to the more sophisticated presentation of al-Ghazālī. Al-Makkī is shown to have been one of the early Ṣūfī figures who tried to harmonise the views of the Baṣran and Baghdād Ṣūfī groups and to effect a synthesis between moderate Sufism and the Sharī'a