In an environment in which bureaucratic burden and delay are exogenous, an individual firm may find bribes helpful to reduce the effective red tape it faces. The “efficient grease” hypothesis asserts therefore that corruption can improve economic efficiency and that fighting bribery would be counter-productive. This need not be the case. In a general equilibrium in which regulatory burden and delay can be endogenously chosen by rentseeking bureaucrats, the effective (not just nominal) red tape and bribery may be positively correlated across firms. Using data from three worldwide firm-level surveys, we examine the relationship between bribe payment, management time wasted with bureaucrats, and cost of capital. Contrary to the “efficient grease” theory, we find that firms that pay more bribes are also likely to spend more, not less, management time with bureaucrats negotiating regulations, and face higher, not lower, cost of capital.
Main Purpose - This study aims to analyze the influence of labor market considerations, subjective norms, self-efficacy-technical skills, and outcome expectations on the intention to become a tax consultant.
Method - This study uses a quantitative method with the Structural Equation Modeling (SEM) approach. The research sample consisted of 170 students of the UII Tax Accounting study program.
Main Findings - The results of the study indicate that students’ intention to become tax consultants is more influenced by subjective norms and outcome expectations. However, no influence of labor market considerations and self-efficacy of technical skills on the intention to become a tax consultant was found.
Theory and Practical Implications - The results of the study show that the surrounding environment is a factor that influences becoming a tax consultant. Therefore, academics need to provide adequate information about the role of the current tax consultant profession. In addition, the results of this study can be a basis for companies that want to recruit tax consultants to provide compensation and rewards that are in accordance with their work.
Novelty - This study elaborates on the Theory of Planned Behavior (TPB) and Social Cognitive Career Theory (SCCT) to explore students’ intentions to become tax consultants.
Artykuł ma charakter teoretyczny, a jego celem jest omówienie czynników pozwalających na wymiarowanie pracy działów HR i określenie, czy mają one zastosowanie w każdej organizacji, bez względu na charakter jej działalności i wielkość. Treść ta ma za zadanie przybliżyć zagadnienie mierzalności działań ukierunkowanych na efektywność realizowania zadań związanych z zarządzaniem kadrami, a także zweryfikować ich znaczenie dla funkcjonowania organizacji. Celem autora jest przedstawienie zagadnienia uniwersalnego wymiarowania pracy oraz konkretnych wskaźników, które to zadanie realizują. W niniejszym opracowaniu odbiorca znajdzie informacje na temat sześciu kategorii wskaźników: rekrutacyjnych, retencji i rotacji, zaangażowania i satysfakcji, szkoleniowych i rozwojowych, absencji, efektywności kosztowej. Artykuł odnosi się do aktualnych badań realizowanych przez ekspertów z branży zarządzania zasobami ludzkimi i rekrutacji.
Bu makalede BIST100 endeksi ve dövizden oluşan portföylerde uygulanan yeniden değerleme yönteminin geçerliliği analiz edilmiştir. Araştırmada 1997-2022 yılları arasını kapsayan aylık frekanstaki veri setinden faydalanılmıştır. Araştırmada borsa ağırlığı %10’dan %100’e kadar değişen 10 farklı portföy birleşimi ve dengeleme oran aralığı %1’den %15’e kadar değişen 15 farklı dengeleme limiti kullanılmıştır. Araştırmada yeniden dengeleme işlemi belli bir sapma limitine ya da takvime bağlı olarak üç farklı yöntemle yapılmıştır. Araştırmadan elde edilen sonuçlara göre borsa ağırlığının %60-%70, dolar ağırlığının ise %30-%40 aralığında olduğu portföylerde en yüksek Sharpe oranlarını ve yıllık bileşik getiriyi elde etmek mümkün olmuştur. Araştırmada yeniden dengeleme stratejisinin uygulandığı portföylerin performansı, borsada %100 oranında al-tut şekliyle uygulanan stratejiden gerek getiri gerek standart sapma değerleri gerekse yaşanmış olan en büyük düşüş oranları açısından daha yüksektir. Farklı yeniden değerleme stratejilerinin verimliliği kıyaslandığında ise belli bir takvime bağlı olarak gerçekleştirilen yeniden dengeleme işleminin yüksek yıllık bileşik reel getiri ve düşük standart sapma değerleri olarak ön plana çıktığı görülmektedir.
ABSTRACT
The aims of this study to determine the effect of profitability, company size, size of the Sharia Supervisory Board, and company age (as moderating variables) on Islamic Social Reporting Disclosure at Indonesian Sharia Commercial Banks in 2017-2021. This research is quantitative in nature, with secondary data sources (obtained from the 2017-2021 Indonesian Sharia Commercial Bank annual reports). The sampling method used purposive sampling, obtained a total sample of 9 Islamic Commercial Banks for five years, so there are 44 Islamic Commercial Bank annual reports. Methods of data analysis using descriptive analysis test, panel data regression test, classical assumption test, model feasibility test, and MRA (Moderated Regression Analysis) test using Eviews version 12. The results show that profitability has a positive and significant effect, company size has a negative and insignificant effect, the size of the Sharia Supervisory Board has a negative and insignificant effect, company age has a positive and not significant effect on Islamic Social Reporting Disclosure, and company age cannot moderate the effect of profitability, company size, and the size of the Sharia Supervisory Board on Islamic Social Reporting Disclosure.
Keywords: Profitability, Company Size, Sharia Supervisory Board Size, Company Age, Islamic Social Reporting Disclosure
ABSTRAK
Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, ukuran Dewan Pengawas Syariah, dan umur perusahaan (variabel moderasi) terhadap Islamic Social Reporting Disclosure pada Bank Umum Syariah di Indonesia tahun 2017-2021. Penelitian ini bersifat kuantitatif, dengan sumber data sekunder (dari laporan tahunan Bank Umum Syariah di Indonesia tahun 2017-2021). Metode pengambilan sampel menggunakan purposive sampling, diperoleh sampel sebanyak 9 Bank Umum Syariah selama lima tahun, sehingga terdapat 44 laporan tahunan Bank Umum Syariah. Metode analisis data menggunakan uji analisis deskriptif, uji regresi data panel, uji asumsi klasik, uji kelayakan model, dan uji MRA (Moderated Regression Analysis) menggunakan Eviews versi 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap, ukuran Dewan Pengawas Syariah berpengaruh negatif dan tidak signifikan, umur perusahaan berpengaruh positif dan tidak signifikan terhadap terhadap Islamic Social Reporting Disclosure, dan umur perusahaan tidak dapat memoderasi pengaruh profitabilitas, ukuran perusahaan, dan ukuran Dewan Pengawas Syariah terhadap Islamic Social Reporting Disclosure.
Keywords: Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Pengawas Syariah, Umur Perusahaan, Islamic Social Reporting Disclosure Profitability.
This paper presents the opportunity to investigate more views on talent management policies, as well as the
prospects for their development on the labor market in the Republic of Moldova. With the aim of carrying out
the respective research, the specialized literature was analyzed, regarding the definition and classification of
talent management policies. At the same time, in order to identify the existence / non-existence of policies on
the labor market, some normative acts were analyzed, as well as policies and practices at the level of
organizations. The results of the study show that on the labor market in the Republic of Moldova are not
developed public policies in the field of talent management, and the solution would be to legislate them, with
subsequent transposition at the level of organizations, both public and private.
Commercial geography. Economic geography, Economics as a science
In order to find a rapid, simple and sensitive method for determination of iodine in food, a gold nanoparticle modified electrode was constructed by cyclic voltammetry (CV) to detect iodine ion (I-). In situ reduction of gold nanoparticles (Mb@AuNPs) using methanobactin (Mb), and the self-assembled modified electrode was preparaed by electrodeposition. Mb@AuNPs was characterized by transmission electron microscope (TEM), the electrochemical behavior of iodine ion (I-) was investigated by CV. The optimized conditions for iodine ion detection were as follows: Electrodeposition scanning rate 0.11 V/s, number of scanning cycles 30, buffer concentration 0.05 mol/L, buffer pH 6.5. There was a good linear relationship between oxidation peak current and I- concentration in the range of 0.01~10.00 μmol/L, R2 was 0.9992. The detection limit was 2.88 nmol/L (S/N), and the quantitation limit was 9.60 nmol/L. The recoveries of iodine content in different foods were 96.22%~103.57%. The results show that the modified electrode has good precision, stability, reproducibility and anti-interference ability for the determination of I-, which meets the requirements of the determination method and can be used for the determination of I- in practical samples.
Jorge Enrique Saiz Vélez, Diego Alejandro Peralta Borray
Las investigaciones relacionadas con la corrupción que buscan medir sus efectos sobre variables económicas fundamentales como el desarrollo, el crecimiento económico, la pobreza monetaria, la desigualdad en la distribución del ingreso y el desempeño financiero de las empresas muestran diferencias importantes en cuanto a sus resultados. Con el propósito de dilucidar los aspectos que explican estas discrepancias se realizó una revisión metaanalítica, apoyada en un análisis de correspondencias en R, de investigaciones que relacionan la corrupción con las variables económicas mencionadas, usando métodos estadísticos y mediciones de corrupción diferentes. Se concluye que el índice usado como medida de corrupción es uno de los elementos que más pistas ofrece para explicar las diferencias en las conclusiones obtenidas por estos trabajos.
Contabilidad y Auditoría es una publicación semestral que tiene por objetivo servir como ámbito de difusión de estudios, ponencias y ensayos sobre problemáticas contables tratadas con rigor conceptual y metodológico. Iniciada hace más de veinte años en el Instituto de Investigaciones Contables de la Facultad de Ciencias Económicas de la UBA, actual Sección de Investigaciones Contables, desde el año 2007 forma parte del Núcleo Básico de Revistas Científicas Argentinas elaborado a partir de informes del CONICET y el CAICYT y basado en evaluaciones editoriales y excelencia de contenido académico evaluado por pares. Dirigida principalmente a investigadores de la disciplina contable y académicos, la revista publica artículos de autores nacionales y extranjeros.
Edita la Sección de Investigaciones Contables de la Facultad de Ciencias Económicas de la Universidad de Buenos Aires
Directora: Dra. Luisa Fronti de García
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