Cross cultural perspectives of decision-making and control in multinational corporations operating in ASEAN

Kajian ini membincangkan isu-isu persekitaran budaya negara ASEAN dan cabaran-cabarannya terhadap pengurus-pengurus korporat multi-nasional. Kajian ini melaporkan penemuan terhadap corak membuat keputusan, kawalan dan pengurusan budaya serta aspek gelagat. Walaupun penemuan ini mempunyai persamaan dengan kajian lain, namun terdapat perbezaan dalam corak membuat keputusan, kawalan dan pengurusan budaya serta aspek gelagat

SYNTHESIS AND X-RAY CRYSTALLOGRAPHY OF 2,4,6-TRIMETHYL-1,4-DIHYDRO-PYRIDINE-3,5-DICARBOXYLIC ACID DIETHYL ESTER

The biologically active 2,4,6-trimethyl-1,4-dihydro-pyridine-3,5-dicarboxylic acid diethyl ester has been prepared and characterized by X-ray crystallography. The 1,4-dihydro-pyridine ring is in a flattened boat form, with atoms C3, and N1 being the bow and stern of the boat. Atoms C3 and N1 being 0.1346(12)A and 0.0970(12)A above the mean plane of the 1,4-dihydro-pyridine ring. One of the ethyl ester groups were found to be disordered in two positions at occupancies of 0.517 (19) and 0.483 (19) respectively. There are four molecules of 2,4,6-trimethyl-1,4-dihydro-pyridine-3,5-dicarboxylic acid diethyl ester, in the unit cell. Inter­molecular N—H···O hydrogen bonding inter­actions were observed in the crystal lattice which connected the molecules into chain running along b-axis

1-(4-Chloro­phen­yl)-3-(2-thienylcarbon­yl)thio­urea

The title compound, C12H9ClN2OS2, exists in the thio­amide form with an intra­molecular N—H⋯O hydrogen bond across the thio­urea and the carbonyl group. The dihedral angle between the rings is 10.36 (11)°. In the crystal structure, mol­ecules are linked into chains by weak inter­molecular C—H⋯Cl hydrogen-bonding inter­actions

The role of intellectual capital in mediating the relationship between corporate governance and corporate performance

Corporate performance can be enhanced if corporate governance contributes to the intellectual capabilities (IC) of the firms. Hence, this study examines four empirical analyses to develop a relationship between corporate governance and corporate performance through the mediation of intellectual capital. Firstly, the relationship between corporate governance measures and corporate performance is determined. Secondly, the relationship between corporate governance and intellectual capital (VAICTM) is examined. Thirdly, this study investigates the link between intellectual capital and corporate performance. Finally, the mediation effect of intellectual capital is tested in corporate governance and corporate performance relationship. Based on the data of Karachi stock exchange KSE-100 for eight years from 2005 to 2012 and use of the second-generation multivariate technique, i.e. PLS-SEM by using SmartPLS and SPSS, findings of the first analysis show a significant inverse relationship between corporate governance and the corporate performance. A possible reason is the over emphasis of the advising role of the board of directors, which results in lower corporate performance. Second and third analyses show a positive significant relationship between corporate governance and intellectual capital, and intellectual capital and corporate performance. The fourth analysis provides evidence that intellectual capital fully mediates the relationship between corporate governance and corporate performance. It can be interpreted as corporate governance influences the intellectual capital that in turn influences corporate performance. Overall, the results of this study are well aligned with the resource dependence-stewardship theories that focus on the value created in the firms through advising and coordination between directors and management. The study offers empirical evidence that an organization can use its corporate governance mechanism to enrich the intellectual capital that eventually creates more returns and productivity. The study would be valuable for corporate governors to capitalize intellectual capital resources in order to attain competitiveness, higher productivity and performance

N-(4-Bromo­phen­yl)-3,5-dinitro­benzamide

The title mol­ecule, C13H8BrN3O5, is slightly twisted, with the dihedral angle between the two benzene rings being 5.9 (1)°. In the crystal, N—H⋯O hydrogen bonds link the mol­ecules into one-dimensional chains running along [101]. Further stabilization of the crystal structure is provided by π–π inter­actions [shortest centroid–centroid distance = 3.6467 (17) Å]

1-(4,6-Dimethyl­pyrimidin-2-yl)thio­urea

In the crystal structure of the title compound, C7H10N4S, weak inter­molecular N—H⋯S inter­actions form a two-dimensional network parallel to the ab plane. An intra­molecular N—H⋯N hydrogen bond occurs

Islamic VS Conventional Commercial Banking: The Resilience Avant-Garde

This paper aims to examine the differences in financial resilience of Islamic and Conventional Commercial banks with respect to the short term and long-term perspectives to pliability. The selected banks are compared on their resilience quotient exhibited by Liquidity Coverage Ratio (LCR) and Z-Scores. This study evaluates cross country panel data of 157 listed and non-listed licensed Islamic banks located in 22 countries and same number of their conventional commercial counterparts, through a period of 1998 to 2018. The data were collected through BANKSCOPE database and World Bank publications. Ratio analysis and Multiple Regression analysis were applied on data to analyze the extent of resilience of both Islamic and Conventional banks.The findings suggest that there are considerable differences in short term and long term resilience quotient of Islamic and Conventional commercial banks. Where Islamic banks have relatively enervated position than Commercial banks on liquidity frontier, they hold a more resilient position with respect to z-score. ROE and Capital adequacy are two important factors that have a significant impact on bank resilience.This research is different from all past researches with respect to methodological, aeon and acclimatization perspective. Resilience is a relatively new phenomenon adopted from complex adaptive ecosystems and most studies in this area are of theoretical nature. Moreover, the fact that this research has considered not only the long term but also short-term resilience perspective, adds to its overall value and originality

Voluntary Tax Compliance and the Slippery Slope Framework

Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer. Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division. Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities. Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a  crucial role in compliance