Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived fromthe findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems

The influence of corporate governance practices on corporate social responsibility (CSR) reporting - evidence from Mauritius

This study investigates the extent to which corporate governance practices impact on Corporate Social Responsibility (CSR) reporting in Mauritius. It is mandatory for all profitable businesses in Mauritius to contribute 2% of their profit towards CSR activities (CSR levy). It is also mandatory for all Public Interest Entities to report their CSR activities in their annual report. The practice of CSR is the norm rather than the exception in Mauritius and the responsibility of ‘what’ and ‘how much’ to report on is the Board’s responsibility. This study, therefore, aims to answer the following primary question: To what extent do corporate governance practices influence the extent of CSR reporting in Mauritius? In seeking the answer to the overarching research question, the following sub-questions are asked: (1) To what extent are Mauritian companies disclosing CSR? (2) What themes of disclosure are favoured by Mauritian companies? (3) Which corporate governance practices/other factors determine the extent of CSR reporting? (4) To what extent does legislation affect CSR reporting? (5) Do companies undertake more than the minimum required on CSR? (6) What are the determinants of voluntary CSR practices? The study is conducted using a sample of listed firms on the Stock Exchange of Mauritius (SEM) over a period of eight years (2007-2014). A checklist comprising of 41 items was developed based on four themes: environment, human resource, products and consumers and community. A dichotomous procedure was used whereby an item appearing on the checklist and disclosed in the annual report was given a score of ‘1’ else ‘0’. The disclosure score for each company based on the checklist was converted into an index (Corporate Social Responsibility Index) which is the disclosure score divided by the maximum allowable score (41). This index (CSRI) is used as proxy for the extent of CSR reporting. Empirical results show a pattern of reporting different from other countries with the ‘environment’ being the most disclosed theme. Regarding the determinants of CSR reporting, it was found that board size, board gender diversity, firms which are involved in employee volunteering and firms which contribute funds to a CSR foundation, report more often. Results also show that director ownership, government ownership and board independence have a negative influence on the level of reporting. The study also examines the characteristics of those firms which go beyond the 2% threshold. Results show that firms with a female board presence, firms with the presence of a director with a social qualification, larger firms, manufacturing firms and those firms which channel their funds to a CSR foundation are more likely to over-invest. Conversely, as director ownership increases a firm is less likely to over-invest. This study makes a number of contributions to the literature. First, the study is carried out using a number of theories and thus contributes to legitimacy, stakeholder and neo-institutional theories showing the suitability of these theories in a period of pure voluntarism as well as in during a period of mandatory CSR. Second, it contributes to the scant number of studies on CSR practices and reporting in Small Island Developing States (SIDS) and from an ‘emerging governance’ perspective. Third, the study throws light on the contribution of two new determinants of CSR reporting: foundations and employee volunteering. Finally, this is one of the rare studies which investigates the determinants of voluntary CSR in a mandatory CSR setting

Penerapan Prinsip Good Corporate Governance Pada PT Kawasan Berikat Nusantara (KBN) Persero Jakarta Utara

Badan Usaha Milik Negara (BUMN) mempunyai peranan yang sangat penting dalam penyelenggaraan perekonomian nasional karena bertujuan untuk mewujudkan kesejahteraan seluruh masyarakat Indonesia. Prinsip Good Corporate Governance (GCG) diterapkan sebagai landasan operasional dalam menyehatkan pengelolaan BUMN dan mengatasi berbagai masalah. Penelitian ini dilakukan untuk mengetahui bagaimana penerapan prinsip GCG pada PT KBN (Persero) Jakarta. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif. Spesifikasi penelitian menggunakan penelitian deskriptif. Sumber data menggunakan data sekunder dan data primer. Metode pengumpulan data dilakukan dengan menggunakan data sekunder melalui studi kepustakaan dan data primer melalui wawancara di PT KBN (Persero) Jakarta. Metode penyajian data dalam bentuk teks naratif dan disusun secara sistematis. Metode analisis data dalam penelitian ini adalah normatif kualitatif. Hasil penelitian menunjukan bahwa PT KBN (Persero) Jakarta telah menerapkan kelima prinsip GCG yang terdiri dari prinsip Transparansi, Akuntabilitas, Pertanggungjawaban, Kemandirian, dan Kewajaran dengan baik sesuai dengan Keputusan Menteri Negara BUMN Nomor: PER-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan Yang Baik pada BUMN sebagaimana telah diubah dengan Keputusan Menteri Negara BUMN Nomor: PER-09/MBU/2012 dan ketentuan perundang-undangan lain yang menjadi dasar acuan PT KBN (Persero) dalam menerapkan prinsip GCG

Examining the two-dimensional perceived marketplace influence and the role of financial incentives by SEM and ANN

In recent years, research on sustainable consumption has been particularly relevant, highlighting the importance of the collective over the individual to reduce pollution. This study focuses on the study of the perceived marketplace influence (PMI) concept in its organizational and consumer dimensions, together with the financial incentives that exist in the adoption of electric cars and their effect on green customer engagement. A sample of 382 potential buyers of electric vehicles was obtained. A new hybrid analytical approach was taken structural equation modelling and artificial neural network. The research found the most significant variables affecting purchase intention were financial incentives, followed by PMI Organization and finally PMI Consumer. The results of artificial neural network analysis confirmed all the findings of the structural equation modelling, although the importance of each PMI dimension is different for each technique used. The conclusions point to new business opportunities that can be exploited by companies selling this green technology.Funding for open access charge: Universidad de Granada / CBU

A dialogic reframing of talent management as a lever for hospitableness

PurposeThe purpose of this paper is to consider how the talent of hospitableness can be transposed to commercial settings without a wholesale erosion of its altruistic and moral core and how it can be effectively leveraged within the talent management (TM) process.Design/methodology/approachThe authors unpack the concept of hospitableness which entails an unconditional disposition and moral obligation in the host to care for their guest. This paper also exposes its moral dilemmas and the risks it presents to both host and guest – leading to the endorsement of reciprocal altruistic hospitableness which warrants altruistic sentiments and moral obligations in both parties as the necessary condition for a more protective, mutually beneficial and enduring host–guest relationship. Against the backdrop of the tourism and hospitality industry, this paper examines the challenges of transposing hospitableness to commercial settings without a wholesale erosion of its altruistic and moral core. It posits that what is needed is a reframing of TM as a dialogic process through which hospitableness can be effectively leveraged as a unique talent.FindingsIn carrying out this exercise, this paper develops a conceptual framework that brings the TM process under the overarching principle of free dialogue – which the authors see as a precondition for preserving the altruistic and moral core of hospitableness even when transposed to commercial settings.Practical implicationsThe framework contains concrete guidelines on how to reframe TM as dialogic practice and can be used as a canvas for experimentation in managing the talent of hospitableness and for training purposes.Originality/valueThe paper expands the conceptual dimensions of hospitableness and deepens understanding of its application via the TM process to commercial settings

It’s not what you do; it’s the way that you do it: An exploratory study of talent management as an inherently motivational process in the hospitality sector

Purpose: This paper draws on the key tenets of self-determination theory (SDT) to explore the possibility of deploying Talent Management (TM) as an inherently motivational process within the hospitality industry and examines the role of managers in leveraging it. Methodology: The study is rooted in social constructionism and employs qualitative methods and techniques to provide rich insights into employee perceptions and experiences of TM and related managerial attitudes and behaviours.Findings: Although the current TM process is skewed towards performance outcomes, compelling evidence indicates variation in attempts to address employees’ motivational needs mediated by highly-influential managerial attitudes and behaviours and importantly, suggests ample scope for embedding TM as an inherently motivational process. Research limitations/implications: The findings are based on a relatively small sample but can be extrapolated with moderation to the wider research context and other similar organisational settings. Practical implications: The paper develops an operational framework which contains clear guidelines that can be effectively translated into practice keeping in view its potential benefits. Social implications: In line with SDT, the study foregrounds the social and relational context conducive to TM as a motivational process.Originality/value: The paper is the first of its kind to conceptualise TM as an inherently motivational process via the systematic application of SDT and offers early empirical insights into the phenomenon, which can serve as a solid platform for further research

Integrated reporting and board characteristics: evidence from top Australian listed companies

PurposeDrawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely Future Opportunities and Risks (FOPRI), Governance and Strategy (GOVSTR), Performance (PERF), Overview and Business Model (OBM) and General Preparation and Presentation (GPP).Design/methodology/approachA checklist is devised based on the IIRC (International Integrated Reporting Council) framework to track companies' disclosures for the period from 1st July 2014 to 30th June 2017. Regression analysis is used to investigate the determinants (board size, board independence, activity of the board, gender diversity, firm size, profitability and growth opportunities) of IR and its separate components.FindingsThe findings indicate a significant and positive effect of board independence on the aggregate IR index, FOPRI and GPP. A negative and significant association is found between activity of the board and both the aggregate IR index and its separate components, including GOVSTR, PERF and GPP. Additionally, the aggregate IR index is significantly related to firm size, profitability and growth opportunities.Research limitations/implicationsThe limited sample of 50 companies over three years is the main limitation of the study. The study suffers from an inherent limitation from the use of content analysis in assessing the level of IR. No checklist to measure the level of IR can be fully exhaustive. Furthermore, we focus on whether an item in the checklist is disclosed, using a dichotomous scale, thus ignoring the quality of information disclosed.Practical implicationsThe study has several practical implications. From a managerial perspective, it shows that having more board meetings harms the level of IR. The results can guide regulators, such as the Australian Securities and Investment Commission (ASIC) and the Australian Securities Exchange (ASX), when drafting new regulations/guidelines/listing rules. If regulators aim for a higher level of integration in the reports, they know which “triggers to pull” to attain their target. Our results can guide regulators to choose the appropriate trigger among various alternatives. For instance, if a higher level of integrated reporting is desired, size instead of profitability should be chosen. Finally, ASX listed companies can use our checklist as a scorecard for their self-assessment.Originality/valueThis research is the first to investigate IR by devising a checklist based on IIRC (2013) along with an additional GPP component in the ASX context. Using separate models to examine each component of the aggregate IR index is also unique to this study. The study also brings to the fore the role of gender-diverse boards in promoting IR. It reiterates the debate about imposing a quota for better gender representation on boards.</jats:sec

Rekonfigurasi Jaringan Distribusi Guna Meminimalkan Rugi-Rugi Daya Dengan Metode Algoritma Genetika

Penelitian ini membahas tentang rekonfigurasi jaringan distribusi guna meminimalkan rugi-rugi daya. Rekonfigurasi jaringan yang dimaksudkan disini adalah dengan menentukan kondisi open/close switch pada jaringan distribusi. Dan karena seiring dengan perkembangan teknologi komunikasi dan pemrosesan data akhir-akhir ini, peralatan-peralatan jaringan distribusi listrik telah memasuki era baru yaitu otomatisasi jaringan distribusi (Distribution Otomatization), yaitu operasional jaringan distribusi dilakukan dari satu tempat yang bisa mengendalikan semua peralatan pada jaringan distribusi, termasuk di dalamnya adalah rekonfigurasi jaringan distribusi. Metode yang digunakan untuk penelitian ini adalah metode Algoritma Genetika yang merupakan suatu teknik pencarian dan optimasi yang didasarkan pada prinsip genetik dan seleksi alam. Dalam algoritma genetika untuk menghasilkan suatu solusi optimal, pencarian dilakukan diantara sejumlah alternatif titik optimal berdasarkan fungsi probabilistik. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diambil dari Institute of Electrical and Electronics Engineering yaitu IEEE 30 bus yang merupakan penelitian dari Mohammad Shahidehpour dengan judul Communication and Control in Electric Power Systems: Application of Parallel and Distributed Processing yang diterbitkan pada tahun 2003. Tujuan akhir dari penelitian ini adalah untuk menurunkan besarnya rugi-rugi daya pada jaringan distribusi dengan mengidentifikasi besarnya rugi-rugi daya sebelum dan sesudah dilakukan rekonfigurasi jaringan. Pada hasil running program yang dilakukan dengan menggunakan MATLAB, aliran daya menunjukkan bahwa pada bus 1 mengalir 282,1970 MW dan 347,0750 MVAR. Hal ini menunjukkan besar supply daya aktif dan daya reaktif dari slack bus 1. Sedangkan total pembebanan adalah 233,2800 MW dan 131,2600 MVAR. Dalam perhitungan line flow didapatkan jumlah rugi-rugi daya aktif dan daya reaktif sebelum dilakukan rekonfigurasi jaringan adalah sebesar 48,9170 MW dan 215,8150 MVAR. Untuk tegangan bus minimum pada jaringan sebesar 0,4496 p.u.Dari hasil running program Algoritma Genetika didapatkan beberapa konfigurasi baru open/close switch yang menghasilkan rugi-rugi daya minimum dimana konfigurasi yang menghasilkan rugi-rugi daya terkecil diantara konfigurasi lainnya adalah saluran antara bus 4 dan bus 6 dengan kondisi switch terbuka, saluran antara bus 8 dan bus 28 dengan kondisi switch terbuka, saluran antara bus 6 dan bus 28 dengan kondisi switch tertutup, saluran antara bus 12 dan 15 dengan kondisi switch tertutup, dan saluran antara bus 29 dan bus 30 dengan kondisi switch terbuka. Dari hasil rekonfigurasi tersebut didapatkan perhitungan aliran daya yang baru. Dalam perhitungan line flow didapatkan jumlah rugi-rugi daya aktif setelah dilakukan rekonfigurasi jaringan distribusi adalah sebesar 48,0090 MW. Total pembebanan adalah 233,2800 MW dan 131,2600 MVA

Business model innovation to enhance the efficiency of freight logistics in the maritime supply chain through blockchain-based industry platforms

The emerging platform economy is transforming the maritime freight logistics industry. In particular, blockchain-based industry platforms offer enormous potential for enhancing efficiency in the supply chain network. This paper draws on the principles of platform business modelling to develop a framework for global information technology companies to enable a transformation of their current service and software-oriented operations into a platform business model. A qualitative study was conducted integrating theoretical insights from relevant extant literature and empirical evidence based on semi-structured interviews with 15 experts from a global information technology company and the maritime industry. A multi-layered approach to data analysis allowed the identification of a set of interdependent generative causal factors that underlie the platform business model transformation. The findings point to the cross-sector partnership and governance as the dominant causal mechanisms drivi ng the platform business model transformation. This led to the development of a new platform business model framework - named the 4/9 Platform Business Model Canvas (4/9 PBM-C) - which can be seen as a significant development in the current conceptualisation of blockchain-based industry platforms as a means of enhancing the efficiency of maritime freight logistics. The paper concludes with a consideration of the practical implications of the 4/9 PBM-C and its application to other industrie