International Journal of Research in Commerce and Management Studies最新文献

THE INFLUENCE OF SELF-EFFICACY AND CULTURAL INTELLIGENCE ON THE OVERSEAS INTERNSHIP CONSTRAINTS OF COLLEGE STUDENTS: MOTIVATION AS A MODERATING VARIABLE 自我效能感和文化智力对大学生海外实习约束的影响:动机为调节变量

International Journal of Research in Commerce and Management Studies Pub Date : 2023-01-01 DOI: 10.38193/ijrcms.2023.5405

Nairei Hori, Ren-Fang Chao

引用次数: 0

INFLUENCE OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS MODERATING VARIABLE 以公司规模为调节变量的盈利能力、杠杆率和资本密集度对税收侵略性的影响

International Journal of Research in Commerce and Management Studies Pub Date : 2023-01-01 DOI: 10.38193/ijrcms.2023.5408

Kezia Yosephine, Juniati Gunawan

{"title":"INFLUENCE OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS MODERATING VARIABLE","authors":"Kezia Yosephine, Juniati Gunawan","doi":"10.38193/ijrcms.2023.5408","DOIUrl":"https://doi.org/10.38193/ijrcms.2023.5408","url":null,"abstract":"The purpose of this study is to determine the impact of profitability, leverage, and capital intensity on tax aggressiveness, as well as the role of firm size in moderating the impact of profitability, leverage, and capital intensity on tax aggressiveness. In this study, the population consisted of 118 companies from the primary consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX). This study used a purposive sampling method to collect 160 data points from 32 companies in the primary consumer goods industry sector over 5 years, from 2017 to 2021. Multiple linear regression analysis and Moderated Regression Analysis (MRA) were used in this study and were tested using the IBM SPSS version 27 application. The results showed that profitability and capital intensity had a positive and significant influence on tax aggressiveness, whereas leverage did not influence tax aggressiveness. Furthermore, company size does not influence the influence of profitability on tax aggressiveness. Firm size, on the other hand, can moderate the positive influence of leverage and the negative influence of capital intensity on tax aggressiveness.","PeriodicalId":145800,"journal":{"name":"International Journal of Research in Commerce and Management Studies","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135312236","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}

引用次数: 0

ENTREPRENEURIAL ECOSYSTEM PERFORMANCE OF VIETNAM: A STUDY BASED ON THE GLOBAL ENTREPRENEURSHIP INDEX (GEI) 基于全球创业指数(gei)的越南创业生态系统绩效研究

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2022.4301

Vananh Phamthi, Trung Ngominh

{"title":"ENTREPRENEURIAL ECOSYSTEM PERFORMANCE OF VIETNAM: A STUDY BASED ON THE GLOBAL ENTREPRENEURSHIP INDEX (GEI)","authors":"Vananh Phamthi, Trung Ngominh","doi":"10.38193/ijrcms.2022.4301","DOIUrl":"https://doi.org/10.38193/ijrcms.2022.4301","url":null,"abstract":"Although much research has revealed the importance of entrepreneurship, the beneficial impact of entrepreneurship is dependent on its precise definition together with its different measurements. This study aims at providing an in-depth insight into the entrepreneurial ecosystem performance of Vietnam, a potential economy in Asia-Pacific region. To pursue this purpose, the paper adopts the approach of entrepreneurship ecosystem (EE) using Global Entrepreneurship Index (GEI) model, as an analytical lens for the Vietnam’s entrepreneurial profile. The findings show that although being healthier than other Asian nations such as Philippines, Indonesia; the entrepreneurial ecosystem (EE) performance of Vietnam has still landed in the moderate quartile of GEI data. Entrepreneurial abilities and aspirations play promising roles in Vietnamese entrepreneurial ecosystem, especially the “human capital” and “risk capital” pillars. Whereas, entrepreneurial attitudes appear as the main disadvantages in forming Vietnamese GEI score. Further, the paper also indicates that: “Risk acceptance”, “Technology absorption”, “High growth”, and “Internationalization” pillars are the weakest aspects of Vietnamese entrepreneurial ecosystem performance. The weakness is especially apparent in terms of its institutional issues. Therefore, the paper is expected to offer theoretical and practical contribution for studies of entrepreneurship of Vietnam.","PeriodicalId":145800,"journal":{"name":"International Journal of Research in Commerce and Management Studies","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121825404","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}

引用次数: 0

OVERTAKING CUSTOMER SATISFACTION: EVIDENCE TWO POPULAR DUCK RESTO

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2021.3505

Umbas Krisnanto, Sabrina Salim

引用次数: 0

POST PURCHASE BEHAVIOUR INTENTIONS: AN EMPIRICAL STUDY AMONG CUSTOMERS OF RETAIL ESTABLISHMENTS IN AIZAWL CITY 购后行为意向:广州市零售企业顾客购后行为意向的实证研究

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2023.5214

Lalchhantluangi Pachuau, Prof. NVR. Jyoti Kumar

引用次数: 0

DETERMINANT FACTOR OF CONTINUOUS ACCOUNTING IMPLEMENTATION BASED ON INDONESIA BANKING’S EMPLOYEES 基于印尼银行业员工持续会计实施的决定因素

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2023.5104

Dian Widiyat, E. Murwaningsari, J. Gunawan

引用次数: 0

RELATIONSHIP MANAGEMENT ON CUSTOMER SATISFACTION IN SOME SELECTED INSURANCE COMPANIES IN NIGERIA 尼日利亚部分保险公司客户满意度的关系管理

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2023.5306

Bitrus Fulani Kwajaffa

{"title":"RELATIONSHIP MANAGEMENT ON CUSTOMER SATISFACTION IN SOME SELECTED INSURANCE COMPANIES IN NIGERIA","authors":"Bitrus Fulani Kwajaffa","doi":"10.38193/ijrcms.2023.5306","DOIUrl":"https://doi.org/10.38193/ijrcms.2023.5306","url":null,"abstract":"Customer relationship management measures adopted by various insurance companies such as shared values, trust and communication aimed at influencing consumer’s interest are still not satisfied with the activities of the insurance companies. This study therefore try to investigate the impact of relationship management on consumer satisfaction using survey research design method and KruskalWallis as the statistical tool for testing the hypothesis. A structured questionnaires were administered to 277 customers of the insurance companies to generate data for the study. Findings from the study revealed that trust has a significant impact on customer satisfaction of insurance services. Communication was found to have no significant impact on customer satisfaction of insurance service. Shared value was also found to have a positive and significant impact on customer satisfaction of insurance services. Based on these findings, the study recommends that insurance companies should enhance the process and procedures of communicating directly with their customers which can foster relationship management and customer satisfaction. This would help sustain the trust customers have with the services of insurance companies. In order to enhance customer satisfaction and decreasing customer loss, the companies should focus on sustaining an effective communication that aim to seek, gather and store the right information, validate and share it to its entire organization in order to create unique experience and deliver quality services. There is the need for organizations especially insurance companies to have a sustainable and effective shared value services with their customers so as to sustain their satisfaction with the company’s services and obtain competitive advantage over their competitors.","PeriodicalId":145800,"journal":{"name":"International Journal of Research in Commerce and Management Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128768634","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}

引用次数: 0

CAPITAL STRUCTURE, A PEANACEA FOR SME’S GROWTH. (A STUDY OF SELECTED SME’S WITHIN ABEOKUTA METROPOLIS) 资本结构，中小企业成长的灵丹妙药。(对东京大都市中小企业的研究)

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2021.3507

KE Michael Ojo, Adebayo Adeyinka Taoheed

{"title":"CAPITAL STRUCTURE, A PEANACEA FOR SME’S GROWTH. (A STUDY OF SELECTED SME’S WITHIN ABEOKUTA METROPOLIS)","authors":"KE Michael Ojo, Adebayo Adeyinka Taoheed","doi":"10.38193/ijrcms.2021.3507","DOIUrl":"https://doi.org/10.38193/ijrcms.2021.3507","url":null,"abstract":"This paper critically examined the impact of capital structure on SMES Growth, with specific focus on Kotco Energy Nig LTD and First Vending Nig Ltd, Abeokuta. This study employed a descriptive survey design. A sample size of 85 respondents was selected using simple random sampling technique of which 85 respondents filled and returned the questionnaire. Data from the questionnaire was analyzed using special software for statistics which is called statistical package for social science (SPSS) version 20. The study found out that there exists a strong relationship between capital structure and SME’s growth, that there is a relationship between Government Scheme and SMES Growth and therefore recommends that Government should provide adequate stimulus and relieve package to SMES so as to enable their businesses thrive. This could be achieve through several scheme and reforms for the benefits of small scale businesses also the study recommends that To have an effective capital structure or financing for SMES, compulsory levies such as tax, space levy should be reduced to a minimal point so as to assist small scale businesses have adequate capital for investment.","PeriodicalId":145800,"journal":{"name":"International Journal of Research in Commerce and Management Studies","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129483921","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}

引用次数: 0

EVOLUTION OF MARKETING METHODS TOWARDS THE OMNI CHANNEL MARKETING -UNDERSTANDING THE JOURNEY THROUGH A LITERATURE REVIEW 营销方法向全渠道营销的演变——通过文献回顾了解其历程

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2021.3512

Liyanage N,N, Medis A.P, Karunarathne W.V.A.D.

{"title":"EVOLUTION OF MARKETING METHODS TOWARDS THE OMNI CHANNEL MARKETING -UNDERSTANDING THE JOURNEY THROUGH A LITERATURE REVIEW","authors":"Liyanage N,N, Medis A.P, Karunarathne W.V.A.D.","doi":"10.38193/ijrcms.2021.3512","DOIUrl":"https://doi.org/10.38193/ijrcms.2021.3512","url":null,"abstract":"Appreciating the massive evolvement of internet-based technology which has made massive changes to marketing methods globally, the purpose of this study is to identify the impact of omnichannel marketing on generating the revisit intention on the fashion store brands in Sri Lanka. Within marketing management jargon, consumer revisit intention (RI) was being studied widely and it has proved that retaining customers is more advantageous than attracting new, because it would require less marketing resources to retain customers than inviting new ones. As the marketing methods have aged, changed, evolved so is the consumer's thinking, expectations behaviour, and intentions. From radio to newspapers, television to social media, marketing has transformed with the mediums over the past several decades. Particularly social media which is the most recent development has changed marketing in several different ways. Social Media has completely transformed the consumer's lifestyles including how they interact with business organizations. Nowadays customers expect proactive service, personalized interactions, and connected experience. Therefore, various integrated marketing methods came to practice and latest of them being omnichannel marketing. in omnichannel marketing it suggests the integration of all International Journal of Research in Commerce and Management Studies ISSN 2582-2292 Vol. 3, Issue.5, Sep-Oct 2021, p no. 171-184 https://ijrcms.com Page 172 physical channels (offline) and digital channels (online) to offer a unified customer experience. In this paper, the literature related to the evolution of the marketing communications used by the practitioners from early dates to today will be analyzed and discussed to identify the attributes, features of different marketing communication methods used in different eras and theories and consumer behaviour and expectations that developed and shifted together with the development of the marketing communication.","PeriodicalId":145800,"journal":{"name":"International Journal of Research in Commerce and Management Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130337294","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}

引用次数: 0

IMPACTS OF GLOBALIZATION ON THE NIGERIAN ECONOMY 全球化对尼日利亚经济的影响

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI: 10.38193/ijrcms.2023.5403

Ezekiel Ali Balami, Ifatimehin Olayemi Olufemi, F. Liberty

引用次数: 0