Saudi Journal of Business and Management Studies最新文献

Influence of Inflation on the Economic Growth of Saudi Arabia 通货膨胀对沙特阿拉伯经济增长的影响

Saudi Journal of Business and Management Studies Pub Date : 2024-05-23 DOI: 10.36348/sjbms.2024.v09i04.002

R. Jazia, Nahed Khabbouchi

引用次数: 0

Critical Study of Artificial Intelligence & Its Scope in the Field of Education 人工智能及其在教育领域的应用批判性研究

Saudi Journal of Business and Management Studies Pub Date : 2024-03-12 DOI: 10.36348/sjbms.2024.v09i03.001

Mohammad Aslam Khan, Mohammad Wajahat

{"title":"Critical Study of Artificial Intelligence & Its Scope in the Field of Education","authors":"Mohammad Aslam Khan, Mohammad Wajahat","doi":"10.36348/sjbms.2024.v09i03.001","DOIUrl":"https://doi.org/10.36348/sjbms.2024.v09i03.001","url":null,"abstract":"Artificial Intelligence (AI) has a bright prospective to convert education in various ways, including personal learning experiences, automation based administrative tasks, enlightening accessibility, and providing real-time feedbacks to both concerned students & teachers. AI is going to adjust the concerned teaching strategies to increase learning outcomes of the educational institute students. High cost of the concerned tools and ethical concerns of AI is regularly preventing the educational institute to adopt in their systems. Purposeful sampling was chosen during the determination of the participants. Four target groups that include 100 persons in total have been identified regarding AI in education and 25 participants from each group viz. Academicians, Legal Experts, Technical Experts and Teachers. Results have suggested that uncontrolled, excessive and inappropriate use of mobile phone is causing social, behavioral and affective problems. There are fewer places for the teachers and more for the robots after the implementation of AI in the education. Displacement of the Jobs will be more possible in the area of teaching. AI means elimination of jobs for the persons engaged in the educational institute.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"5 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140249114","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

Identification of the Causes that Hinder Innovation in Companies in Chihuahua, Mexico 确定阻碍墨西哥奇瓦瓦州企业创新的原因

Saudi Journal of Business and Management Studies Pub Date : 2024-02-27 DOI: 10.36348/sjbms.2024.v09i02.005

Juan Javier Gutiérrez García, J. E. Méndez-González

引用次数: 0

Foreign Exchange Operations of Islami Bank Bangladesh Limited 孟加拉国伊斯兰银行有限公司的外汇业务

Saudi Journal of Business and Management Studies Pub Date : 2024-02-26 DOI: 10.36348/sjbms.2024.v09i02.004

Foreign Exchange Operations of Islami Bank Bangladesh Limited, Rukaiya Khatun Moury, Rakib Hasan

{"title":"Foreign Exchange Operations of Islami Bank Bangladesh Limited","authors":"Foreign Exchange Operations of Islami Bank Bangladesh Limited, Rukaiya Khatun Moury, Rakib Hasan","doi":"10.36348/sjbms.2024.v09i02.004","DOIUrl":"https://doi.org/10.36348/sjbms.2024.v09i02.004","url":null,"abstract":"In the dynamic global financial landscape, foreign exchange operations play a pivotal role in facilitating international trade and economic activities. Islami Bank Bangladesh Limited (IBBL) has emerged as a significant player in the country's banking sector with a strong commitment to Shariah-compliant practices. Understanding the nuances of its foreign exchange operations is essential for assessing its contribution to the national economy. This study aimed to comprehensively analyze the foreign exchange operations of Islami Bank Bangladesh Limited, focusing on its performance and adherence to Islamic principles. The research involved an in-depth examination of IBBL's foreign exchange operations, including documentary analysis, interviews with bank officials, and a review of relevant literature. Data on foreign exchange transactions, compliance with Shariah principles, and financial performance were analyzed. The study found that IBBL has demonstrated commendable performance in foreign exchange operations. It has successfully maintained a substantial share of the foreign exchange market in Bangladesh, accounting for over 20% of total transactions. Moreover, IBBL's strict adherence to Shariah principles in its foreign exchange activities has positioned it as a reputable Islamic banking institution. The bank's compliance rate with Islamic principles in foreign exchange dealings exceeded 90%, reflecting its commitment to ethical banking practices. Islami Bank Bangladesh Limited has emerged as a prominent player in the foreign exchange market, maintaining both financial viability and adherence to Shariah principles. Its commitment to ethical and Islamic banking practices has contributed significantly to the country's economic growth. IBBL should continue to focus on enhancing its foreign exchange operations, ensuring strict adherence to Islamic principles, and expanding its market presence.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"26 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140430195","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

Contextual Intelligence and Strategic Leadership of Telecommunication Companies in the South-South Region of Nigeria 尼日利亚南南地区电信公司的背景情报和战略领导力

Saudi Journal of Business and Management Studies Pub Date : 2023-12-23 DOI: 10.36348/sjbms.2023.v08i12.005

Matthias O. Nkuda

{"title":"Contextual Intelligence and Strategic Leadership of Telecommunication Companies in the South-South Region of Nigeria","authors":"Matthias O. Nkuda","doi":"10.36348/sjbms.2023.v08i12.005","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i12.005","url":null,"abstract":"The expansion of the operational scope of a business informs the need to exercise diligence and sensitivity to the nature and demands of the operational contexts both local and international. Hence, the investigation into the influence of contextual intelligence on strategic leadership of telecommunication companies in the south-south region of Nigeria with foci on Rivers and Akwa Ibom States. Quantitative and correlational design was adopted. Four (4) telecommunication companies viz: MTN, Airtel, Globacom and 9Mobile selected based on their subscribers’ base and market share standing out of nine (9) major ones listed in the methodology constituted the population. Sixty nine (69) copies of the questionnaire accounting for 93% response rate were fully completed and used in the study out of seventy four (74) copies administered to senior staff and above obtained using Taro Yamene’s sample size determination technique from a population of ninety (90) respondents. Primary data were obtained from questionnaire. The findings showed that the four (4) hypotheses formulated around the dimensions of contextual intelligence comprising tacit-based knowledge, synchronicity and time orientations have significant influences on measures of strategic leadership made up of strategic direction and balanced organisational controls. The conclusion showed that contextual intelligence significantly influences strategic leadership of telecommunication companies in Rivers and Akwa Ibom States of the South-South region of Nigeria. The managements of telecommunication companies in these two States of South-South region of Nigeria were recommended to leverage contextual intelligence to better and enhance strategic leadership in their respective operational contexts.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"5 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139161707","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

An Empirical Study of Social Media Effects on University Students in Sultanate of Oman 社交媒体对阿曼苏丹国大学生影响的实证研究

Saudi Journal of Business and Management Studies Pub Date : 2023-12-19 DOI: 10.36348/sjbms.2023.v08i12.004

Renjith Kumar, R, Zainab Mohammad Nasser Al-Rahbi, Najoud Salim Abdallah Al-Daraai

{"title":"An Empirical Study of Social Media Effects on University Students in Sultanate of Oman","authors":"Renjith Kumar, R, Zainab Mohammad Nasser Al-Rahbi, Najoud Salim Abdallah Al-Daraai","doi":"10.36348/sjbms.2023.v08i12.004","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i12.004","url":null,"abstract":"The usage of social networking sites such as WhatsApp, YouTube, Twitter, Instagram, Snapchat and Pinterest has brought many opportunities, changes and challenges. The impact of this type of media can be social, psychological, and economic. The social impact is a major concern since these technologies with their rapid spread have succeeded in influencing the attitudes of various groups of individuals. Among all other age groups in Oman, teenagers make up a major segment in the demographic structure of the country. The present research aimed to contribute to this understanding by investigating the impact of social networking media on academic performance, health and social interactions in Oman. A sample of 242 students from University of Technology and Applied Sciences, Nizwa were selected for the study. The findings of the study revealed that 55% of the students in University of Technology and Applied Sciences, Nizwa use Instagram. 25% of the students use WhatsApp. 30% of the students in University of Technology and Applied Sciences, Nizwa use three social media platforms. 32% of the students spend 3 to 5 hours daily on social media. 45% of the University students stated that they are attracted towards social media.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"282 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139171358","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

Content Analysis of Indonesian Tax Court Rulings: Aggresiveness of Transfer Pricing and Tax Avoidance 印度尼西亚税务法院裁决的内容分析：转让定价和避税的积极性

Saudi Journal of Business and Management Studies Pub Date : 2023-12-16 DOI: 10.36348/sjbms.2023.v08i12.003

Hendy Prastyawan, Yudhi Herliansyah

{"title":"Content Analysis of Indonesian Tax Court Rulings: Aggresiveness of Transfer Pricing and Tax Avoidance","authors":"Hendy Prastyawan, Yudhi Herliansyah","doi":"10.36348/sjbms.2023.v08i12.003","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i12.003","url":null,"abstract":"This research aims to examine the influence of effective tax rates, the existence of transactions with Tax Haven countries, and the aggressiveness of transfer pricing on tax avoidance. This research observed 115 public and private companies in all areas of the Indonesian Tax Authority whose tax disputes over transfer pricing cases had been decided by the Indonesian Tax Court for the 2017-2022 period. This research was carried out using a quantitative approach with cross section data which was then analyzed using multiple regression analysis using the Eviews 12 application. The secondary data for this research came from Financial Reports, Court Decisions and Tax Annual Corporate Reports which had received approval from the Directorate General of Taxes and used initials so as to avoid violations of official secrets. The results of this study indicate that the effective tax rate has an influence but is not significant on tax avoidance. This shows that the effective tax rate or large tax burden of companies, most of which are foreign owned, has not been able to encourage these companies to avoid tax. On the other hand, the existence of transactions with Tax Haven countries and the aggressiveness of transfer pricing have a positive and significant effect on corporate tax avoidance. These results indicate that there are transactions with affiliates in Tax Haven countries and the more aggressive the company is in its transfer pricing policy, it indicates that there is a strong motive to avoid tax.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"259 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139177186","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

The Effectiveness of Internet Advertising on Consumer Behavior: A Case Study Analysis of College Students in Changsha (Hunan) 网络广告对消费者行为的影响：湖南长沙大学生案例研究分析

Saudi Journal of Business and Management Studies Pub Date : 2023-12-12 DOI: 10.36348/sjbms.2023.v08i12.002

Muhammad Ali Husnain, Dongmei Yuan, Muhammad Kamran Bhatti

{"title":"The Effectiveness of Internet Advertising on Consumer Behavior: A Case Study Analysis of College Students in Changsha (Hunan)","authors":"Muhammad Ali Husnain, Dongmei Yuan, Muhammad Kamran Bhatti","doi":"10.36348/sjbms.2023.v08i12.002","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i12.002","url":null,"abstract":"Advertisement is an important tool of businessmen, producers and sellers, which is used in variety of ways to attract consumer’s attention towards the product. This study tries to explore the specific effect of on-line advertisement on consumer behaviour by making a case study of college students in Changsha (Hunan). The study applied mix method approach for collection of data and observations on consumer behaviour and advertisement. A total of 661 students were interviewed by using structured questionnaire and more than 14 students were taken for in-depth interviews, case studies and moreover two focus group studies were conducted in the university. The findings indicate that there's a strong positive association between on-line advertisement and consumer behaviour. The factors such as ads compositions, ad recall, duration of page visit and ad content were the primary determinants influencing consumer preference for on-line advertisement. The results of focus group discussions and case studies revealed that individuals were more inclined to those ads and products which include their favourite celebrity and an amazing story that impress the viewer and made his/her preference towards the advertisement. On the basis of results, the study suggested that ads should be short, conclusive and has a short amazing story and a celebrity to attract more consumers’ attention to the product.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"48 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139006874","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

The Effect of Marketing Mix on Outpatients Loyalty in Hajj Hospital Jakarta, Indonesia 营销组合对印度尼西亚雅加达 Hajj 医院门诊病人忠诚度的影响

Saudi Journal of Business and Management Studies Pub Date : 2023-11-22 DOI: 10.36348/sjbms.2023.v08i11.003

R. R. S. D. Wulandari, Ali Khatibi, S. Azam, J. Tham, Cicilia Widiyaningsih

{"title":"The Effect of Marketing Mix on Outpatients Loyalty in Hajj Hospital Jakarta, Indonesia","authors":"R. R. S. D. Wulandari, Ali Khatibi, S. Azam, J. Tham, Cicilia Widiyaningsih","doi":"10.36348/sjbms.2023.v08i11.003","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i11.003","url":null,"abstract":"Since 2018, are still disparities in the research results on items, prices, locations, promotions, people, processes, and physical evidence associated with customer loyalty based on the marketing mix and customer or patient loyalty. This study’s compares the theory and practice concerning the effect of marketing mix to outpatients’ loyalty. Hajj Hospital is currently experiencing a drop in the number of patients though numerous promotional efforts have been made, particularly during the COVID-19 pandemic. It is anticipated that the marketing mix will enhance consumer views of a product’s quality, as measured by consumers’ evaluations of the product. If the consumer perceives that the hospital provides high-quality services, the hospital’s image will be positive; this condition might boost customer or patient satisfaction. This study aims to determine which element of the marketing mix has the most significant impact on patient loyalty at Hajj Hospital. This study used a quantitative cross-sectional design approach, with 100 outpatient samples, and was analysed using SPSS. It was discovered that additional studies incorporated planning, control, monitoring, and evaluation into the marketing mix, utilising longitudinal studies or interventions for healthcare professionals that provide services to patients.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"6 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139246762","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

The Role of Profitability, Company Size, Corporate Social Responsibility, and Inventory Intensity on Potential Tax Avoidance 盈利能力、公司规模、企业社会责任和库存强度对潜在避税的影响

Saudi Journal of Business and Management Studies Pub Date : 2023-11-14 DOI: 10.36348/sjbms.2023.v08i11.002

Angela Dirman, Siska Widia Utami

{"title":"The Role of Profitability, Company Size, Corporate Social Responsibility, and Inventory Intensity on Potential Tax Avoidance","authors":"Angela Dirman, Siska Widia Utami","doi":"10.36348/sjbms.2023.v08i11.002","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i11.002","url":null,"abstract":"Tax avoidance is an action to minimize the tax burden with efforts by taxpayers that do not violate applicable laws. Tax avoidance in this research is measured using the formula statutory rate of tax – effective tax rate. Profitability is measured using Return on Assets (ROA), company size is measured by Ln Total Assets, corporate social responsibility uses the GRI-Standards measurement, Inventory intensity uses the measurement of total inventory divided by total assets. The research objective to be achieved in this research is to provide understanding and knowledge to the public, especially the government, management, investors and creditors regarding the role of profitability, company size, corporate social responsibility, and inventory intensity on potential tax avoidance and can be used as a reference for future researchers as well as reference for stakeholders (management, investors, creditors and government) in making relevant and reliable decisions. This research uses manufacturing companies in the consumer goods sector with the research year 2018-2022 which are listed on the Indonesia Stock Exchange as research objects. The total sample was 105 samples using the purposive sampling method. The data analysis techniques used are Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, and Linear Regression Test. Based on the analysis results, it was found that profitability has a positive effect on tax avoidance. Meanwhile, company size, corporate social responsibility and inventory intensity have no effect on tax avoidance.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139276786","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