Emotional Labor Strategies from Customer Point of View: A Systematic Literature Review

The behavior displayed by service employees affects customers’ perception of service quality and their level of satisfaction. Therefore, understanding emotional labor strategies has become a key competitive advantage for service organizations. The purpose of this study is to provide an in-depth review studies that discussed and examined emotional labor strategies from customer point of view. This study used a systematic literature review approach on emotional labor studies. The results showed that customer satisfaction, customer loyalty and word of mouth are considered the most important outcomes of emotional labor strategies. Further, the results showed that the majority of previous studies used dyadic questionnaire as a data collection method. More importantly, drawn from the review results, a research framework was developed to show the customer outcomes of emotional labor strategies and the mediators/moderators between emotional labor strategies and customer outcomes. This article is one of the earliest studies that provides a systematic review of previous studies on emotional labor from customer point of view and uncovers the definitions, models, and methods and factors in order to clarify the emotional labor concept. Keywords: Emotional labor, Surface acting, Deep acting, Customer satisfaction, Customer loyalty, Word of mouth, Systematic literature review, Research framework DOI: 10.7176/JMCR/57-03 Publication date:June 30th 201

Transfer Pricing And Taxation Implications Disclosure In Segmental Reporting: Malaysian Evidence

Transfer pricing has emerged as common practice among highly diversified companies. Company goes for either domestic transfer pricing or international transfer pricing for several distinctive reasons. While domestic transfer pricing aims for enhancing divisional autonomy and divisions’ managers, international transfer pricing expects for less taxes, tariff, duties and excises. Therefore, international transfer pricing has significant taxation implication. With expansion of transfer pricing, financial statement users demand unconsolidated account to thoroughly evaluate specific segments’ performance, track transfer pricing practices and the taxation implication on the companies. Due to these increasing demands, segmental reporting is impartially needed. The present paper highlights the (1) theoretical aspect of transfer pricing and its taxation implication and (2) the disclosure of transfer pricing and its taxation implication in Malaysian segmental reporting environment. A study of 80 companies listed on Malaysian Board has been conducted to evaluate the transfer pricing and its taxation implication disclosure in Malaysian’s segmental reporting environment. As exploratory attempt, the study found that companies voluntarily disclose the basis of setting up transfer price. However, such disclosure is not adequate to assist performance evaluating and decision-making process as transfer price is only been reported in business segment, taxation implication has been disclosed as consolidated figure and moreover transfer pricing and its taxation implication is voluntary disclosure. Intensive effort should be carried out to improve those disclosures in future particularly by imposing mandated reporting for transfer pricing and its taxation implications. Further study shall be conducted to expand the sample, intensify segment report preparers’ behavioral study and cross analysis between countries

Social Support, Trust and Purchase Intention in Social Commerce Era

Due to increasing numbers of purchases in theonlineindustry has created trust as a critical path in an online environment. In fact, it is more critical when trust has identified as crucial in online commerce. Consumers are reluctant to have a purchase intention when they distrust towards the website.Consumers nowadays, who represent the future buyers, seem to have reasons how they can trust in online commerce and ultimately lead them to have purchase intention. Drawn from social support theory, trust and purchase intention, this research empiricallyis to test which characters of social support (emotional and informational support) have significant influence purchase intention and to test whether the trust has a significant influence on purchase intention.Furthermore, to test the mediatingeffects oftrust in social commerce.The research conducted in thequantitativeapproach and used non-probability (convenience sampling) by using questionnaire surveys. A correlation and multiple regression analyses were applied. A total of 200 respondents participated. Our results shed some lights on social commerce literature. The result confirms that there is a relationship between social supports such as emotional and informational support on purchase intention. Finding also revealed that trust as fully mediates the relationship between the variables. This research canentirelycontribute to the literature by providing and introducing to both marketers and consumers by identifying the factors influencing purchase intention in social commerce

Individual needs, cooperative learning and academic achievement among university’s students

Academic achievement is an important indicator of student performance in institution of higher learning. Notwithstanding the intensity of investigation on academic performance, the dynamic nature of external environments engender continuous development of teaching and learning in higher learning institutions so as to minimize knowledge asymmetry. Previous studies emphasize on the important of individual needs and cooperative learning on the performance output of students of higher institution. Specifically this study investigates the role of student’s individual needs and cooperative learning on academic performance. Data was collected from 100 undergraduate students at the Universiti Kebangsaan Malaysia. Multiple regression analysis was employed to test the hypotheses. Findings indicate that individual needs significantly influences academic performance. In addition, cooperative learning mediates the relationship between individual needs and academic achievement, hence partial mediating function of cooperative learning. At the end of this paper, the discussion is presented and the conclusion is discussed

Credit card usage behavior among working student

This study seeks to examine the credit card usage behavior among working students. Research questionnaires were distributed among young working adults who are pursuing their Bachelor Degree in the executive mode at Universiti Kebangsaan Malaysia (UKM). T-test showed there is no significant different between male and female in terms of credit card usage. However, ANOVA analysis showed that there are significant different in credit card usage behavior among respondent within different gross monthly income

Bankers’ perception of Green Banking: learning from the experience of Islamic banks in Bangladesh

Malaysia once replicated Bangladesh’s trail-blazer Grameen Bank to establish its Amanah Ikhtiar model of Islamic banking for the poor. Now, it may also learn some useful things from Bangladesh’s Islamic Green Banking. In this light, this study analysed the bankers’ perceptions of the green banking concept, its benefits, its complexities of execution, and its possible relationship with Islamic banking. This is an empirical study of 48 Islamic bankers from 21 branches of seven Islamic banks located in Dhaka, Bangladesh employing structured questionnaires. Data purification and analysis were carried out through a software SPSS version 1; and Henry Garrett’s ranking technique was used to gauge the most influential factors. The analysis revealed that respective bankers perceived green banking as an environmental banking that helped to protect the environment despite its high adoption cost. Also, green banking and Islamic banking were perceived to be compatible and interlinked as Islam supports resource savings, cleanliness, ethics and social responsibility all of which are also the mottos of Green Banking

Market orientation, entrepreneurship orientation, relationship commitment and communication among SME exporters in Malaysia

Building partnerships with foreign importers or distributors is critical for internationalizing small and medium enterprises with limited resources. Doing so can help them leverage the resources of their partners and enhance their export performance in foreign markets. Within this context, commitment to the relationship stands as an important cross-border relationship dimension. In addition, market orientation and entrepreneurship orientation have been highlighted in the literature as important variables to develop relationship commitment. The literature also demonstrates that effective communication between partners is the critical function of relationship closeness and strength. This study used the resource-based view for theoretical foundation. We collected data from 220 small and medium business exporters in the manufacturing sector in an emerging market, namely, Malaysia which were analyzed using hierarchical moderated regression analysis. The results showed that entrepreneurship orientation is positively related to relationship commitment. The findings also revealed that the relationship between market orientation and commitment was fully moderated by communication. This means the entrepreneurial values of risk taking, innovation, and pro-action are crucial in providing SMEs with the ability to develop and maintain relationship commitment. Future studies may investigate how the rapid changes in the international business environment affect SME relationship commitment

An Empirical Analysis of the Linder

This paper presents empirical evidence in support of the Linder theory of international trade for three of the South Asian countries, Bangladesh, India, and Pakistan. This finding implies that these countries trade more intensively with countries of other regions, which may have similar per capita income levels, as predicted by Linder in his hypothesis. The contribution of this research is threefold: first, there is new information on the Linder hypothesis by focusing on South Asian countries; second, this is one of very few analyses to capture both time-series and cross-section elements of the trade relationship by employing a panel data set; third, the empirical methodology used in this analysis corrects a major shortcoming in the existing literature by using a censored dependent variable in estimation.

Assessing the Factors Influencing Service Innovation Capabilities and Performance

Innovation has been recognized as a central source of business growth and a key determinant of competitive advantage for many organizations. This paper seeks to address two main objectives. The first objective is to examine the direct effect of organizational structure (i.e. centralization and formalization), transformational leadership, organizational learning and customer orientation on innovation capabilities. The second objective is to examine the effect of innovation capability and organizational performance. Findings show that customer orientation, organizational learning, and transformation leadership had significant positive effects on innovation capability. The results further show that innovation capability had a significant impact on organizational performance