14th GCBSS Proceeding 2022最新文献

{"title":"Training in Military: An Islamic Perspectives","authors":"Noor Azmi Mohd Zainol, Z. Zainol Abidin","doi":"10.35609/gcbssproceeding.2022.2(76)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(76)","url":null,"abstract":"Training is a vital segment in developing the quality of human capital to achieve the organizational goals. In military, the design of training program is focus on the process in developing knowledge, skills and attitude to prepare personnel for the contemporary security situation. A training framework must be well designed to ensure the training effectiveness and the level of expected performance of the military personnel will achieve. The training program must be triangulate within theoretical and practical aspects to produce a high performance of military personnel. Training management literature emphasized the designing of training program consist of three important elements: (1) training syllabus; (2) instructors' roles; and (3) superiors' support, which may lead to a high impact of training transfer in organizations. However, the role of training motivation as a mediator is given less explanation in the training program. Therefore, the aim of this research is to investigate and quantify the effect of training motivation in the military training through the Islamic views. In Islamic perspective, training of the military is compulsory regarding to the word of Allah in Surah al-Anfal verses 60: \"And prepare against them (enemies of Islam) whatever you are able of power and of steeds of war by which you may terrify the enemy of Allah and your enemy and others besides them whom you do not know (but) whom Allah knows.\" As a Muslim soldier, as well as a duty to defend the country's sovereignty, they are also serves to introduce Islam. Therefore, this role requires the competency, physical strength, mental and spiritual to ensure the excellence, and do not be misled by temptations of lust and enemy tactics.\u0000\u0000\u0000Keywords: Training program, training motivation, training transfer, Islamic perspective","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123134436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Indirect Tax Policy Changes on Malaysian Household Consumption Expenditures","authors":"Nur Erma Suryani Mohd Jamel, Nadiah Abd Hamid, Siti Noor Hayati Mohd Zawawi","doi":"10.35609/gcbssproceeding.2022.2(6)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(6)","url":null,"abstract":"Since the Goods and Services Tax (GST) was highly politicized as a tax that oppresses lower-income groups, its abolishment became the new government's (Pakatan Harapan) promise in the election manifesto and, as a result, Malaysia is the only country that reverts from the Goods and Services Tax (GST) to the Sales and Services Tax (SST) (Wong & Kee, 2018). On the contrary, the Barisan Nasional camp defended the position of GST, claiming that Pakatan Harapan's SST is the actual burden to the citizens, as asserted by former prime minister Datuk Seri Najib Razak (The Edge Malaysia Weekly, 2019). Notwithstanding these assertions, it is evident that both SST and GST are claimed to be regressive since they may impose a heavier burden on lower-income groups than higher-income groups (Narayanan, 2014), thus affecting the household consumption expenditures of these groups (Jamel et al., 2021). While managing the public acceptance of tax changes is rather complex, especially if the changes are deemed unfavorable with the possibility of undermining spending patterns following their implications on product rates, the public is also likely to resent the government's tax increment due to the burden imposed on them.\u0000\u0000\u0000Keywords: Indirect tax policy, tax burden, spending patterns, household consumption expenditures","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131020729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Who Pledges Net Zero: Pioneers and Laggards","authors":"Jeong Won Kim","doi":"10.35609/gcbssproceeding.2022.2(71)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(71)","url":null,"abstract":"The world has agreed on the necessity for urgent and more aggressive actions to combat climate change and set various climate targets and policies. Achieving net zero carbon emissions or carbon neutrality by a specific target year emerged as a new form of climate target. As of September 2022, 136 countries, including the European Union (EU), approximately 70% of 197 parties to the United Nations Framework Convention on Climate Change (UNFCCC), have announced or are discussing net zero targets. Although the number of governments pledging net zero has sharply increased since the late 2010s, the announcement of net zero targets at the national level dates back to 2007. However, despite the recent popularity, not all countries are supportive of setting their net zero targets. While eight countries announced net zero targets before the adoption of the Paris Agreement in December 2015, 119 countries have not yet officially pledged net zero targets. Considering that all countries' participation is required to meet the global climate target, it needs to look at which countries are lagging in the global climate efforts and why they are so. With this background, this study examines 1) the global diffusion trends and status of net zero pledges; and 2) factors that might impact the county's net zero pledge.\u0000\u0000\u0000Keywords: Net zero, Carbon neutrality, Greenhouse gas reduction, Climate Change","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":" 82","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113947435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Empirical Study of the Public Acceptance Model of Indirect Tax Policy: The Underlying Guiding Principles of Good Tax Policy","authors":"Nur Erma Suryani Mohd Jamel, Nadiah Abd Hamid, Siti Noor Hayati Mohd Zawawi","doi":"10.35609/gcbssproceeding.2022.2(5)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(5)","url":null,"abstract":"In view of the strong rumor that the Goods and Services Tax (GST) may be re-introduced in Malaysia, Bernama (2022) reported that Malaysia is keen on reintroducing GST to expand its revenue base and carry the weight of public subsidies. In fact, no country in the world has reverted from the Goods and Services Tax (GST) to the Sales and Services Tax (SST), except for Malaysia. Due to GST abolishment, Malaysia incurred an annual revenue loss of RM20 billion, and, surprisingly, the reintroduction of SST 2.0 did not contribute much to the government. Compared to the GST collection of RM41 billion in 2016 and RM44 billion in 2017, SST 2.0 only collected RM26.7 billion in 2020 and RM27.9 billion in 2021. Unfortunately, from the public's perspective, GST remains a very unpopular indirect tax reform due to its regressive nature, affecting both the poor and poor the rich. Since the tax applies to every transaction regardless of the socioeconomic status of individuals, it places an undue burden, especially on poor households. Similarly, the SST 2.0 also disappoints the public since it has the same features as SST 1.0, for instance, high tax evasion levels by businesses (Sanusi et al., 2015) and a cascading impact of sales tax whereby the tax incurred by manufacturers is re-taxed (tax-on-tax effect) to a certain extent at subsequent manufacturing process stages, thus increasing the prices of goods and services (Zhou et al., 2013). Besides, literature on the key catalyst of the public acceptance of Malaysian indirect tax also lacks discussions on a specific public acceptance model for indirect tax policy implementation. Since these unresolved problems could instigate another tragic rejection by the public and impact the government's revenue collection, this study, therefore, aims to bridge the gap by proposing an indirect tax acceptance model using the guiding principles of good tax policy recommended by AICPA (2017).\u0000\u0000\u0000Keywords: Goods and Services Tax (GST), Indirect Tax Policy, Good Tax Policy.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128616434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Perceived Quality and Perceived Value On Customer Satisfaction and Loyalty","authors":"Raynaldi Lukito, T. Christian Efrata, Liestya Padmawidjaja, W. D. Radianto","doi":"10.35609/gcbssproceeding.2022.2(22)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(22)","url":null,"abstract":"One of the key elements that determines a business's financial and general success is customer loyalty. Because they are happy with the products they have already purchased, customers become loyal. Customer loyalty is ultimately a result of customer satisfaction. The purpose of this study is to ascertain whether perceived value and quality affect customers' satisfaction and loyalty with autoparts products. This study included 132 respondents who were auto parts customers. The results showed that customer satisfaction is significantly impacted by perceived quality. Customer loyalty is not directly influenced by a perceived quality, but it is indirectly affected by it. Customer satisfaction is significantly impacted by value perception. Customer loyalty is influenced by perceived value both directly and indirectly. Along with customer satisfaction, which significantly affects customer loyalty.\u0000\u0000\u0000Keywords: Quality Perception, Value Perception, Customer Satisfaction, Customer Loyalty","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122521501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of E-Service Quality to create Consumer Trust in Shopping on the Shopee Marketplace during the COVID-19 Pandemic","authors":"Tri Palupi Robustin","doi":"10.35609/gcbssproceeding.2022.2(46)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(46)","url":null,"abstract":"The Covid-19 pandemic has caused changes in consumer behaviour. Especially when it comes to shopping for everyday necessities. The limitations of doing transactions offline make people shop more for their daily needs online. This phenomenon makes e-commerce business increase sharply. Not only that, the e-commerce business competition map is increasingly competitive. The tight competition is reflected in the number of website visits and e-commerce application users in Indonesia. The coronavirus pandemic has not shown signs of ending until the third quarter of 2020. During the period of emigrants, e-commerce players are increasingly aggressively presenting online shopping as an alternative to fulfilling daily needs without leaving the house. MarkPlus Inc. Release the results of the latest research related to e-commerce. The survey results of The Asian Parent show that almost all respondents who are mothers in Indonesia use online shopping applications. As many as 80% of them shop at Shopee the most. This shows that Shopee is a marketplace that is favored by consumers. Electronic Service Quality or also known as E-ServQual is a new version of Service Quality (ServQual). E-ServQual was developed with the aim of evaluating the services provided online or over the internet. E-Service Quality is a service from the site to facilitate shopping, purchasing, and distribution activities effectively and efficiently (Chase, Jacobs, &Aquilano, 2006). According to Tjiptono (2011) there are seven dimensions of e-service quality, namely efficiency, reliability, fulfillment, privacy, responsiveness, compensation, contact (contact). One of the disadvantages of shopping online is the doubt and lack of consumer confidence in the product to be purchased, so online marketers must provide quality services so that consumers believe. According to Mowen and Minor (2012), consumer trust is the belief that consumers have about objects, attributes, and benefits. Objects can be products, people, companies, and anything that has beliefs and attitudes. Based on these backgrounds and explanations, this study aims to determine the partial and simultaneous influence of e-service quality variables on consumer confidence in shopping at shopee.\u0000\u0000\u0000Keywords: E-Service Quality, Trust, Shopee","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130781477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Green Supply Chain Management Practices: An Exploratory Study of Indian Food Processing Firms","authors":"A. Durgaprasad, Ch. V. V. S. N. V. Prasad","doi":"10.35609/gcbssproceeding.2022.2(19)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(19)","url":null,"abstract":"Firms adopt green supply chain management (GSCM) practices to reduce environmental impact. GSCM is the integration of environmental or green thinking in all the functions of SCM, from sourcing, production, and distribution (Ali et al., 2016). Though GSCM predominantly addresses environmental concerns, literature states that GSCM practices significantly influence sustainable performance, encompassing economic, environmental, and social performance (Yildiz Çankaya & Sezen, 2019; Zaid et al., 2018). The food processing industry is one of the largest industries globally, generating massive waste and emitting greenhouse gases, raising environmental concerns. The Indian food processing industry is one of the largest in the world. India stands first in milk production and second in fruit and vegetable production. Having said this, forty percent of food produced in India is wasted. GSCM has recently gained momentum in developing countries like India due to increasing environmental issues. Thus, this research unearths the GSCM practices adopted by Indian food processing companies. This study aims to explore the GSCM practices adopted by Indian food processing firms and investigate the impact of GSCM practices on sustainable performance.\u0000\u0000\u0000Keywords: Environment-friendly practices, green supply chain management practices, sustainability, sustainable performance.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"26 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132089922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Constitutional-legal framework for the establishment of an independent Slovak Republic on January 1, 1993","authors":"PhDr. Matej Mindár, PhD.","doi":"10.35609/gcbssproceeding.2022.2(48)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(48)","url":null,"abstract":"The dissolution of the Czech and Slovak Federal Republic into two separate states (the Slovak Republic and the Czech Republic) is still an example of the peaceful peaceful separation of Czechs and Slovaks for other nations seeking independence. Compared to the former Soviet Union and Yugoslavia, this process in Central Europe took place without a single drop of blood. When writing this article, we will use the content analysis method. The aim of our article is to show what constitutional and legal processes were most important in the dissolution of the Czech and Slovak Federal Republic. We will show that the most crucial Czecho-Slovak institution was the Federal Assembly. In our conclusions, based on the Czech-Slovak example, we will also offer possible solutions to other nations striving for their independence.\u0000\u0000\u0000Keywords: Federal assembly, Czech Republic, Slovak republic, constitutional law about dissolution Czech and Slovak Federal Republic","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133493774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluation on User Experience (UX) and User Emotions in Open Distance Learning (ODL) at Institute of Higher Learning","authors":"Zan Azma Nasruddin, Aida Wati Zainan Abidin, Nor Hapiza Mohd Ariffin, Mohd Khairul Azmi Hassan, Rahmah Mokhtar","doi":"10.35609/gcbssproceeding.2022.2(73)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(73)","url":null,"abstract":"Many countries have given national directives to help stop the coronavirus outbreak, encouraging people to stay at home. Other policies for fighting the coronavirus pandemic have been revealed to prevent a potential rise in the affected population. Based on [1], one of these rules would not allow more than 100 people in a room such meeting or conference. Therefore, several governments have declared the closing of IHLs since February 2020. Online Distance Learning (ODL) is the only option to sustain the continuous teaching and learning process during Pandemic. [2] stated that the world has to be forced to change from conventional to ICT based e-learning platforms. Compared to school, Institute of Higher Learning (IHL), faces a higher challenge due to international students' involvement where the Universities have to cater the education process worldwide. Many IHL in the world evolved the landscape of studies from traditional or blended learning to ODL [3]. According to [4], many closures were impacted, affecting 67 per cent of the world's IHLs students. However, throughout this case, due to the readiness and ease of using technology in education, all sorts of Web 2.0-based ICT resources are immediately used in China's education to reduce the impact of the outbreak [5]. Students who prefer learning face-to-face with an instructor in a classroom are more likely to face challenges in learning remotely. Moreover, many distance learners are now faced with a new learning environment.\u0000\u0000\u0000Keywords: User experience factors, Open Distance Learning, Emotions.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133443204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Re-TexBoard: Interior Element Product Creativity from Fast Fashion Recycle Materials in the Context of Circular Economy Development","authors":"Y. Kusumarini, Andereas Pandu Setiawan, Ricky","doi":"10.35609/gcbssproceeding.2022.2(69)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(69)","url":null,"abstract":"The Circular Economy concept has been adopted into the development vision and strategy in Indonesia 2045. The implementation of the circular economy concept by the Government of Indonesia began through collaboration with the United Nations Development Program (UNDP). An analysis of the economic and social environmental potential that has been carried out with the support of the Danish government determines the application of a circular economy in Indonesia in 5 (five) industrial sectors, namely food and beverage, construction, electronics, textiles and plastics. the study was continued with development stages, such as compiling a National Action Plan and incorporating a circular economy into the upcoming 2025-2029 National Medium Term Development Plan (RPJMN). Current practices in all five sectors are inefficient and generate large amounts of waste. Mainly the textile sector. Therefore, waste is currently around 2.3 million tonnes and is projected to increase by 70% in 2030. Therefore this research focuses on the textile sector. The most important thing in the movement towards a circular economy is to slow the depletion of scarce natural resources, reduce environmental damage from the extraction and processing of pure materials, and reduce pollution from the processing, use and end-of-life of materials. The main strategy for achieving this is through increasing the efficiency and productivity of resource use and reducing the amount of material wasted.\u0000\u0000\u0000Keywords: Interior Product, Fast Fashion Recycle, Circular Economy.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123340683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}