The European Proceedings of Social and Behavioural Sciences最新文献

The Tendency to be a Money Mule: At-Risk Behaviours and the Determinants 成为 "钱骡 "的倾向：风险行为和决定因素

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.5

Cheong Chong Chan

引用次数: 0

Increasing Students' Confidence in Selecting Career Choices Through University Carrier Development Module 通过大学载体开发模块增强学生选择职业的信心

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.38

Ermeey Bin Abd Kadir

引用次数: 0

Antecedents of Quality Interpersonal Communication in Marriage: A View From Divorcess 婚姻中高质量人际沟通的先决条件：离婚后的观点

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.7

Nathasya Mohd Kamal

引用次数: 0

Infrastructure Development in Malaysia: How Planning System Regulates Local Infrastructure Provision? 马来西亚的基础设施发展：规划系统如何规范地方基础设施的提供？

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.58

Dani Salleh

{"title":"Infrastructure Development in Malaysia: How Planning System Regulates Local Infrastructure Provision?","authors":"Dani Salleh","doi":"10.15405/epsbs.2023.11.02.58","DOIUrl":"https://doi.org/10.15405/epsbs.2023.11.02.58","url":null,"abstract":"In Malaysia, due to limited financial resources, local governments can no longer act as the sole providers of local infrastructure. Therefore, the study explores the shift in Malaysia's infrastructure provision, transitioning from public sector dominance to increased private sector involvement. However, as urban growth surged, and with financial constraints evident, there emerged a pressing need for alternative strategies. Currently, infrastructure provision is a joint responsibility between public and private sectors. A consistent challenge has been the non-standardized conditions imposed by local authorities. The findings of the study proposes enhancing the current system by integrating efficient negotiation framework into the planning approval process and diversifying infrastructure delivery methods. Infrastructure delivery methods, such as BOT, PPP, and PFI, are suggested to diversify the approach. The Integrated Planning Approval System could lead to a more equitable infrastructure cost distribution. The role of the private sector in enhancing efficiency in local infrastructure development is becoming more pronounced, offering potential enhancements to community living standards. The paper warns of the current model's shortcomings, which may deplete resources for other vital community needs. Key proposed solutions include leveraging the current planning framework to recuperate costs from beneficiaries, focusing on privatization schemes, and emphasizing policies ensuring efficiency and environmental considerations in infrastructure projects. The ultimate objective is to establish a model balancing efficiency, acceptability, and feasibility in local infrastructure provision. The discussion concludes by suggesting local authorities consider privatization schemes for financial relief and efficiency, emphasizing pricing policies that cover full costs and account for environmental impacts.","PeriodicalId":183891,"journal":{"name":"The European Proceedings of Social and Behavioural Sciences","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139215233","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

Working From Home and Job Performance: The Role of Employee Work Motivation 在家工作与工作绩效：员工工作动机的作用

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.9

Ayu Kamareenna Abdullah Thani

引用次数: 0

A Review of Policy Documents on Platform Economy 平台经济政策文件综述

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.47

Laila Suriya Ahmad Apandi

引用次数: 0

Determinants of Financial Distress: The Case of Government-Linked Companies in Malaysia 财务困境的决定因素：马来西亚政府关联公司案例

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.53

Ahmad Rizal Mazlan

{"title":"Determinants of Financial Distress: The Case of Government-Linked Companies in Malaysia","authors":"Ahmad Rizal Mazlan","doi":"10.15405/epsbs.2023.11.02.53","DOIUrl":"https://doi.org/10.15405/epsbs.2023.11.02.53","url":null,"abstract":"This study examined the relationship between financial distress level and liquidity, profitability and leverage for the 30 Government-Linked Companies (GLCs) in Malaysia using financial data for the period of 2016 until 2020. Financial distress level is measured using Altman Z-score, while liquidity, profitability and leverage are proxied by current ratio, return on assets (ROA) and debt ratio, respectively. Total assets, representing company size, is also included as a control variable. Panel regression analysis was conducted using Eviews 13.0. The findings revealed that all three independent variables are significantly related to Altman Z-score, with the hypothesized relationships, supporting the theory and also previous empirical studies. This further reinforces the importance of profitability, liquidity and leverage in ensuring that a company does not experience financial distress. About three-quarter of the GLCs are in financial distress, as evidenced by the Altman Z-score of below 1.81, and it is recommended that the government take prudent measures to improve their financial conditions. The negative correlation between ROA and debt ratio suggests that optimal capital structure does not exist because the marginal increase in debt level erodes profitability, instead of increasing it through tax benefits. The findings of this study also reinforce the M&M Theory and Trade-off theory in which optimal debt level is imperative in ensuring that a company maximizes its value while at the same time minimizing the risk of financial default. Future studies are recommended to compare the GLCs with other public-listed companies and also to extend the time period.","PeriodicalId":183891,"journal":{"name":"The European Proceedings of Social and Behavioural Sciences","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139212342","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

Realizing Press Professionalism in Indonesia With Journalist Competence 以记者能力实现印度尼西亚新闻专业化

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.34

Eka Putra

引用次数: 0

Corporate Tax Avoidance: Evidence From Trading and Services Companies 企业避税：贸易和服务公司的证据

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.31

Noor Emilina Mohd Nasir

{"title":"Corporate Tax Avoidance: Evidence From Trading and Services Companies","authors":"Noor Emilina Mohd Nasir","doi":"10.15405/epsbs.2023.11.02.31","DOIUrl":"https://doi.org/10.15405/epsbs.2023.11.02.31","url":null,"abstract":"The financial statements provide an analysis of the effectiveness that management uses to control the resources available to the organisation. In preparing financial statements, management has discretion over which accounting methods to use. According to agency theory, managers manipulate earnings to present financial performance and financial position in a favourable manner. In tax reporting, the objective of companies is to reduce their tax burden in order to increase the value of the company through tax planning strategies. However, aggressive tax avoidance can lead to corporate tax avoidance, which has a negative impact on government revenues. This situation prompted the researcher to investigate whether financial factors influence corporate tax avoidance. Hence, this paper examines the extent to which financial manipulation, leverage, firm size, and profitability influence tax avoidance. The final sample of 470 firm-year observations was analysed using a fixed effects regression model. Using the dataset of trading and service companies listed on Bursa Malaysia from 2016 to 2021, the results suggest that financial manipulation is associated with higher corporate tax avoidance. In addition, there is a positive relationship between companies with high profitability and corporate tax avoidance. Further analysis shows that tax avoidance is lower for firms with higher leverage. However, corporate tax avoidance is not affected by company size. The results suggest that financial variables play an important role in explaining differences in corporate tax avoidance.","PeriodicalId":183891,"journal":{"name":"The European Proceedings of Social and Behavioural Sciences","volume":"91 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139212906","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

Protection of the Minority Shareholders’ Rights and Interests in the Voluntary Delisting 自愿退市中对少数股东权益的保护

The European Proceedings of Social and Behavioural Sciences Pub Date : 2023-11-29 DOI: 10.15405/epsbs.2023.11.02.54

Jiajia Xu

引用次数: 0