Azza Helmy Mahmoud Shalaby, Fahad Sulaiman Mohammed Al-Nafea
{"title":"The Impact of a Proposed Quantitative Approach to Audit Office Quality on Tax Examination in Saudi Arabia","authors":"Azza Helmy Mahmoud Shalaby, Fahad Sulaiman Mohammed Al-Nafea","doi":"10.12691/jbe-11-1-4","DOIUrl":"https://doi.org/10.12691/jbe-11-1-4","url":null,"abstract":"","PeriodicalId":345383,"journal":{"name":"Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport","volume":"276 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116293683","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}
Nguyen Thi hong, Nguyen Thi Loc, Nguyen Thi Kim Tien
{"title":"Using the HOLSAT Model to Evaluate Tourist Satisfaction at a Tourist Destination: A Case of Spanish Tourists in Vietnam","authors":"Nguyen Thi hong, Nguyen Thi Loc, Nguyen Thi Kim Tien","doi":"10.12691/jbe-11-1-3","DOIUrl":"https://doi.org/10.12691/jbe-11-1-3","url":null,"abstract":"","PeriodicalId":345383,"journal":{"name":"Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport","volume":"298 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122941152","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":"Review on Government Budget and Some Recommendations - Situation of Vietnam","authors":"Vo Thi Phuong Lan","doi":"10.12691/JBE-9-1-1","DOIUrl":"https://doi.org/10.12691/JBE-9-1-1","url":null,"abstract":"The rate of government budget revenue has tended to decrease in recent years because of the policies of tax exemption, relaxation and reduction after 2012 and the annual inflation rate was lower in the 2012 period compared to the 2008 period - 2011 caused the revenue growth rate of some taxes dependent on inflation to decrease. Discipline of government budget expenditure still had some limitations when, for many consecutive years, government budget expenditures were actually higher than estimated. Government budget deficit had been high for many years and was higher than the original estimate, leading to a tendency to increase public debt per GDP and peaked in 2016 at 63.7% of GDP. Government budget revenue in the first 9 months of 2020 decreased by 11.5% compared to the same period in 2019, reaching 975.3 trillion VND, as 64.5% of the estimation. In which, the central budget was estimated at 60.4% of the estimation, the local budget was estimated at 69.8% of the estimate. Domestic revenue in 9 months was at the lowest level compared to the same period in some recent years. This paper gave an assessment of the current government budget revenue, expenditure, overspending situation and public debt and from there on, some recommendations for Vietnam were proposed.","PeriodicalId":345383,"journal":{"name":"Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121605694","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":"Do Non-Financial Information Reduce the Fraud Risk Management?","authors":"Mohammed Abdelshakour Ahmed Shehata","doi":"10.12691/jbe-8-1-3","DOIUrl":"https://doi.org/10.12691/jbe-8-1-3","url":null,"abstract":"The aim of this study is to clarify the role of non-financial information on reducing the fraud risk management. In fact existing studies on the potential effect of this type of information on fraud risk management is still less explored in the development countries. Departing from a sample of Egyptian auditors and using a questionnaire, this study argues that non-financial information is crucial to reduce the fraud risk management.","PeriodicalId":345383,"journal":{"name":"Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133591326","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":"Does Organizational Learning and Innovation Influence Performance?","authors":"Tri Darma Rosmala Sari, Dewi Sukmasari","doi":"10.12691/JBE-6-1-3","DOIUrl":"https://doi.org/10.12691/JBE-6-1-3","url":null,"abstract":"This research aims to examine relations among organizational learning, innovation and organization’s performance in Banking sector of developing country. A survey questionnaire was analyzed by Partial least squares. The results show that organizational learning has an effect on performance. Understanding the importance of organizational learning will provide more insight on how Banking sector can achieve better performance. Most of the empirical studies were conducted in manufacturing firms and ignored Banking sector. The contribution of this research is a better understanding by exploring the relationship between Organizational Learning, Innovation and organization’s Performance.","PeriodicalId":345383,"journal":{"name":"Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127619868","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}