International Journal of Management Excellence最新文献

{"title":"The Social, Economic and Fiscal Effects of Tax Amnesty the Evidence from Kosovo","authors":"Enis Abdurrahmani, Z. Dogan","doi":"10.17722/IJME.V13I2.586.G239","DOIUrl":"https://doi.org/10.17722/IJME.V13I2.586.G239","url":null,"abstract":"Tax amnesty as a common practice has a very important place in the fiscal literature. Empirical evidence suggests that tax amnesties in the short term can increase collection of tax revenues with very low cost. But on the other side tax amnesties can give quite negative effects over the long term through discouraging regular taxpayers’ from their unequal treatment. In this study we have addressed the effects of tax amnesty in the Republic of Kosovo. Based on the survey research with taxpayers’ and through analyses we have defined the attitudes and behaviours of each type of taxpayers’ regarding the social, economic and fiscal effects of tax amnesty in the country. Based on the participation level of the taxpayers’ judgments regarding the effects of tax amnesties, the results have revealed five main judgments according to their level of importance.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130804704","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":"Prevention of Human Trafficking with AMP Model with based vilage education","authors":"Kuswandi Katinah, Sigit Priyo Sembodo, Surachmad Surachmad","doi":"10.17722/IJME.V13I1.560.G235","DOIUrl":"https://doi.org/10.17722/IJME.V13I1.560.G235","url":null,"abstract":"This study offers a framework for the prevention of human trafficking using the action means purpose (AMP) model in \"Kampunge arek surobayo \". This model has the goal of creating an educative, safe, comfortable, friendly, healthy, creative living environment (kampong) and literacy for the process of child development in community support that guarantees the fulfillment of children's rights and seeks optimal protection of children. KAS KP raised AREK's local culture, which became the spirit of the village, including togetherness, mutual cooperation, ownership, help, tolerance and concern for the environment, especially in the growth and development of children around it and the development of a variety of activities in 6 (six) variables include; educative village, foster village, safe village, healthy village, innovative creative village and literacy village.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125990734","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":"Polygamy and Family Owned Business Succession in Nigeria","authors":"E. Nnabuife, N. Nwogwugwu, I. Okoli","doi":"10.17722/IJME.V13I1.576.G236","DOIUrl":"https://doi.org/10.17722/IJME.V13I1.576.G236","url":null,"abstract":"With the alarming rate Family Owned Businesses (FOBs) die at the demise of its founders/owners this study looks at polygamy and the role it plays in smooth succession of FOBs in the Southeast Nigeria as its major objective. The study demystifised the concept of FOB and succession in FOBs vis-a-vis polygamy. The kitchen model of succession in FOBs operated by polygamous was also explained. Some factor militating against succession in FOBs of polygamous families were discussed in detail. It was concluded that since FOBs play a great part in the economy of nations Nigeria and Southeast part inclusive, those owned by polygamous families need to start the processes of succession early enough to aviod squabbles at the demise of owner/founder. Professionals should also be brought in early to handle major business decisions as well as avoid playing into the hands of sentiments and emotions while making critical succession decisions.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125126395","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":"Analysing the Impact of Financial Ratios on a Company’s Financial Performance","authors":"H. Kariyawasam","doi":"10.17722/IJME.V13I1.577","DOIUrl":"https://doi.org/10.17722/IJME.V13I1.577","url":null,"abstract":"This study was conducted to analyze the relationship between several chosen financial ratios and the financial performance of companies. Chosen financial indicators were Current Ratio, EPS, Firm size, Leverage Ratio and BV/MV Ratio. Financial performance of the companies was assessed through growth of the net profit margin. Ten companies which were registered in Colombo Stock Exchange which were categorized as diversified holdings were chosen as the sample. Financial data from 2013-2018 were considered for this study. A panel data analysis was used to determine the relationships between the independent variables and the dependent variables with given consideration to time series analysis and cross sectional analysis. According to the results of the study only current ratio, leverage and the firm size had significant relationships with the financial performance of the company. Current ratio and firm size positively impacted the company’s profitability, where as leverage impacted negatively. This study aims to enable informed decision making of the financial actors of an organization to enhance the profitability of the given organization.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124029132","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":"Measuring the Impact of Technological Pedagogical Content Knowledge on Teacher Resilience in Universities of Pakistan","authors":"Muddassaraha Sadaf","doi":"10.17722/IJME.V12I3.569","DOIUrl":"https://doi.org/10.17722/IJME.V12I3.569","url":null,"abstract":"The aim of this Empirical Paper is to determine the impact & linkage of Technological Pedagogical Content Knowledge with Teacher Resilience among teachers of Pakistan. Data collection was conducted in 7 universities, 5 Colleges, 3 Schools and 2 Academies including public and private educational institutes of 3 cities of Pakistan by using simple random sampling technique. Self-administered questionnaires were distributed among 425 teachers. With 92.94% response rate, 395 questionnaires were responded positively. 377 responses were found useable. Confirmatory Factor Analysis, Reliability Analysis, Frequency Distribution Analysis, Pearson's R correlation & Multiple linear Regressions analysis techniques were used to analyze the data on SPSS PSAW version 22.The Regression model is moderately parsimonious with 52.7% of the variance. TPACK Framework on the whole have positive impact (β=.439) & have positive strong significant relationship (.702**) at the 0.002 level of significance with teacher resilience. Technology Knowledge has positive impact (β=.478) & have positive moderate significant relationship (.461**),Pedagogy Knowledge has positive impact (β=.512) & have positive moderate significant relationship (.573**),Content Knowledge has positive impact (β=.412) & have positive moderate significant relationship (.398**),Pedagogical Content Knowledge has positive impact (β=.401) & has positive moderate significant relationship (.429**), Technological Pedagogical Knowledge has positive impact (β=.295) & have positive moderate significant relationship (.322**),Technological Content Knowledge has positive impact (β=.478) & have positive moderate significant relationship (.418**),Technological Pedagogical Content Knowledge has positive impact (β=.307) & have positive moderate significant relationship (.497**) & Context Knowledge has positive impact (β=.395) & has positive moderate significant relationship (.330**) with teacher resilience. This study is significant enough to support the teachers and educational policy makers to adopt technology based pedagogical approaches to foster resilience among teachers and educational settings. By using cross sectional research design, the study was conducted in context of Pakistan. The model can be studied by scholars in future by using longitudinal & time series research design to increase generalizability.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131245129","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":"Money laundering as a form of economic criminality – The case of the Republic of Kosovo","authors":"Orhan Çeku, Sheqir Kutllovci, Ardian Raif Emini, Petrit Nimani","doi":"10.17722/IJME.V12I3.567","DOIUrl":"https://doi.org/10.17722/IJME.V12I3.567","url":null,"abstract":"Economic criminality is a criminal activity that violates the economic and property values of the state, harms the public budget, and causes losses to economic entities, harms society in general. Combating and preventing this criminal activity that takes on transnational crime dimensions requires repressive legislation and international cooperation of sovereign states. Republic of Kosovo is assessed as a country that has largely expressed the phenomenon of economic criminality, in particular, money laundering, corruption, tax evasion, trafficking in human beings and as a transit country of drug trafficking.This paper addresses the legislation that prevents and fights the criminal offense of money laundering in the Republic of Kosovo. The paper also includes international instruments that regulate the fight against money laundering. The negative effects of the criminal offense of money laundering appear to be more pronounced in small countries and with non-consolidated democracies such as Kosovo. Kosovo's legislation has been continuously adapted to the conditions and circumstances by taking the pattern of EU legislation and international conventions of the UN system.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128344964","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":"Cost Economies for an Airline: An Analysis of Airlines’ Operating Costs","authors":"H. Kariyawasam","doi":"10.17722/IJME.V12I3.562","DOIUrl":"https://doi.org/10.17722/IJME.V12I3.562","url":null,"abstract":"This study focuses on analyzing the variables affecting the average operating cost per aircraft movement. Since airlines around the world are operated on thin profit margins and with increasing competition from Low Cost Carriers it will be important for an airline to get a complete understanding about their operating cost structure. The aim of this study is to suggest an airline of actions to reduce their operating cost and will differentiate the cost structures of Low Cost Carriers and Full Service Carriers. This study was conducted for 20 airlines which were operating in Asia Pacific region. Published financial and statistical data were used for analysis and a parametric approach was used. The results of this study do not suggest economies of scale for the airline, which is to have higher number of aircraft to reduce cost.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127671614","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 Effect of Work Motivation, Work Discipline and Leadership on Employee Performance at the Public Works, Spatial Planning and Land Office of South Solok Regency","authors":"Sri Meuthia, S. Melia, Roza Pebrina, Y. Eliza","doi":"10.17722/IJME.V12I3.554","DOIUrl":"https://doi.org/10.17722/IJME.V12I3.554","url":null,"abstract":"This research aims to determine the effect of work motivation on employee performance at Public Works, Spatial Planning and Land Office of South Solok. The influence of work discipline on the performance of employees in the Public Works, Spatial and Land Office of South Solok Regency, Effect of Leadership on Employee Performance at the Department of Public Works, Spatial Planning and Land of South Solok and the influence of work motivation, work discipline and leadership on performance at the Department of Employment General, Spatial and Land Affairs of South Solok Regency. The sample used was 51 people against employees of the Public Works, Spatial and Land Office of South Solok Regency. The analysis used in this study is multiple linear regression which measures the effect of independent variables on the dependent variable. The results of this research indicate that motivation has a significant effect on the performance of employees of the Public Works, Spatial Planning and Land Office of South Solok, Work discipline does not have a significant effect on Performance at the Public Works, Spatial and Land Office of South Solok Regency, Leadership has a significant effect on employee performance Public Works, Spatial Planning and Land Office of South Solok Regency and Motivation, Work Discipline and Leadership influence the performance of employees of the Public Works, Spatial and Land Office of South Solok Regency.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126483266","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":"Impact of Value Based Perspective of Organizational Culture on Knowledge Management Process: A Case Study of Banking Sector of Pakistan","authors":"Syeda Saman Fatima","doi":"10.17722/IJME.V12I3.556","DOIUrl":"https://doi.org/10.17722/IJME.V12I3.556","url":null,"abstract":"Different organizations have different cultures. Mostly employees spend more time at their workplace, culture of their organization affects both their work lives also their personal lives. This study aims to explore that how knowledge management process can be influenced by organizational culture in banking sector.  \u0000Knowledge management process and organizational culture are the emerging topics in workplaces which magnetize scholars to discover for future implications. This research is conducted in the banking sector of Pakistan which is based on the responses from 300 employees. The results are highly significant; knowledge management process and organizational culture have strong relation. Hence, our findings indicate that value perspective of organizational culture has strong impact on KM process. The study also gives some future directions for more research.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114200734","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":"Financial and Legal Obligations that appear from Internet Traffic - Technology of Information and Communication Kosovo Case","authors":"Kastriot Dermaku, Ardian Raif Emini, I. Gashi, Xhemshit Shala","doi":"10.17722/IJME.V12I3.552","DOIUrl":"https://doi.org/10.17722/IJME.V12I3.552","url":null,"abstract":"In this case study we have presented the comparison of the calls made by the clients to the telephone operator Y and the calls which have been transferred to the company responsible for the quiz through telephone calls. During this analysis we gathered calls from the Composite Call Data Record (CDR), the CDR partition is divided in two part, the CDR Originating part and the part of the CDR transit part.The part of the CDR Originating are as the showed following: Calling Party Number, Called Party Number, Date Fort Start Of Charge, Time For Start Of Charge, Time For Stop Of Charge and Chargeable Duration. The part of the CDR Transit part contains completely the same data that must be identical because it is the same call that additionally contains other information such as the name of the incoming route from which the call and outbound route or where the call came from is addressed by identifying its name. The data has been decoded by the hexadecimal system in the decade system to compare the numbers of calls, duration calls and time of calls. From the analysis that is done in this case study has come out there is a difference from the number of calls as well the duration of the calls that have been on the part of the customers to the operator Y and the calls directed by the operator Y in the contracting company X \u0000 ","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117319691","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}