Current Issue : July - September Volume : 2014 Issue Number : 3 Articles : 6 Articles
This study aims to identify the factors that may affect tax compliance\r\nfrom SME entrepreneurs. In addition, this study also aims to design a tax\r\ncompliance model through tax education for SME entrepreneurs. The\r\nmethod of data analysis used in this study was done through qualitative and\r\nquantitative approaches. The object in this study is the SME entrepreneurs of\r\nhandicraft field districts/cities in East Java. The results of this study lead to\r\nthe conclusion that tax compliance can be built through tax fairness formed\r\nthrough the life of the entrepreneurs themselves. Then, tax fairness can be\r\nbuilt through increasing the undersanding about taxes for the SME\r\nentepreneur. This understanding is dealing with the benefits associated with\r\ntax rates and tax penalties, tax type, tax administration, and the tax service.\r\nIn improving the understanding of taxation, it is necessary to give education\r\nfor the SME businesses primarily through socialization in the form of formal\r\nor informal. Based on the results of data analysis, it can be concluded that\r\nbasically the SME entrepreneurs is able to understand their tax obligations\r\nwhen there is an aspect of fairness and tax benefits that can be received in\r\nreal terms by SME entepreneurs. The relevant suggestions are needed to do\r\neducational activities through dissemination of taxation and tax benefits for\r\nthe continuity of SMEs entrepreneurs in East Java, Indonesia....
In this paper we study the role of contract limitations on the performance of Islamic banks, in contrast to the role of\r\nasset limitations, invoked by Derigs and Marzban [1] to explain why Shariaâ��a-compliant strategies result in much lower\r\nportfolio performance than do the conventional strategies. Their results were, however, challenged in recent empirical\r\npaper by Walksh�¤usl and Lobe [2], who argued asset limitation even sometimes, is beneficial. The reason may be\r\nthat they prevent excessive risk taking by the managers. Contract limitations provide a more nuanced explanation of\r\nperformance of Islamic banks, and can explain why Islamic indexes seem to underperform in emergent, rather than\r\ndeveloped markets, as documented by Walksh�¤usl and Lobe [3]....
This paper presents the results of a\r\nlongitudinal study of four continuous improvement\r\n(CI) leader companies in two different global regions.\r\nThe goal of the research was to understand how\r\nemployee perception of different factors that impact\r\nthe long-term sustainability of the CI process might\r\nchange over time. Quantitative data analysis was used\r\nto capture and statistically analyse employee\r\nperceptions by CI factor, time, and geographical\r\nlocation. After validation and reduction techniques\r\nwere applied to the research model, five factors were\r\nsingled out: change management, strategic planning,\r\nknowledge management, performance management,\r\nand sustainability of the CI process. For two of the four\r\ncompanies, no changes in perception were found\r\nduring the period of study for any of the factors. For\r\nthe other two, however, changes were perceived in at\r\nleast one of the five constructs in the study. Changes\r\nwere also found across the regions included. By\r\nleveraging the quantitative analysis with qualitative\r\ndata collected through interviews and visits to the case\r\nstudy companies, we were able to explain the changes\r\nin perception and single out the best CI management\r\nprocess to sustain CI in the long term....
Although capital controls ensure that worldwide use of Chinaââ?¬â?¢s currency, the Renminbi, has lagged far behind the\r\nnationââ?¬â?¢s influence on world markets, Chinaââ?¬â?¢s currency is seeing greatly increased use in cross-border trade as a vehicle\r\ncurrency. This trend accelerated in the aftermath of the global financial crisis amidst successive agreements with\r\nneighbouring countries such as Japan and Russia to move away from the dollar in favour of using their own currencies\r\nfor bilateral trade. Other key steps include the establishment of a full offshore Renminbi market in Hong Kong in\r\n2010 and the September 2013 establishment of the Shanghai free-trade zone. Meanwhile, offshore Renminbi bond\r\nissuance not only reached a cumulative total of nearly RMB 400 billion in Hong Kong by the third quarter of 2013 but\r\nalso was being joined by such new offshore Renminbi bond centres as Singapore, Taiwan and London. It is no longer\r\nso farfetched to imagine the greenback being replaced by a new ââ?¬Ë?redbackââ?¬â?¢ standard in the long run....
Tourism has been identified as a major tool for the development of any country\r\nbecause it is a key role in developing it.\r\nFirst, it is likely that tourism will be amongst the most important or valuable international\r\nbusiness. Second, it is also likely that tourism be utilized as a means for attracting\r\ninternational development financial aid. Third, tourism promotional activities will be used as\r\nan instrument for improving a country''s image.\r\nAlbania is recognized as a tourism destination at the Mediterranean coast and has a\r\ncompetitive position in the international tourism market.\r\nIn order to fulfill the mission for achieving the above-mentioned vision, the success of this\r\nstrategy lies on the partnership of the main actors of tourism sector. The mission of the\r\ntourism partners is described as follows:\r\nWelcome the guests and therefore understand hospitality and high quality of service as the\r\nmost important elements within the tourism product\r\nProtect and even develop actively the environment\r\nSupport the culture\r\nOn the paper below the stress will be on the tourism strategies because they are very\r\nimportant and the responsible institutions will have to do the needed policies...
International trade integration of an economy is a stone for a\r\nsuccessful economic development of a country. In the context of European\r\nUnion enlargement there is a specific interest in exploring the regional trade\r\nintegration of the countries inspiring the involvement in the EU. As a rather\r\nsuccessful econometric approach the gravity model has been widely used to\r\ninfer and predict substantial foreign trade flows between countries more\r\nempirically than theoretically.\r\nThe aim of this study is to examine the potential trade volume between\r\nEuropean Union and Albania which is trying to join it in the near future. The\r\nfocus of Albania is how Albania can integrate to the EU market and gather\r\nbenefits from this international trade possibility to foster its economic\r\ndevelopment. Considering the previous agreements bilateral, or involving\r\nreciprocity between Albania and EU, as well as the recent status of Albania\r\nas the country favored in the international reciprocal economic exchanges,\r\nwhere it is verified a not very happy situation for Albania, the analyze of the\r\nsituation through the gravity model, gives us some conclusions on how\r\nAlbania should move in the future in this international trade process to\r\nincrease its benefits. The new situation coming in the near future, in case\r\nAlbania gets the status of the candidate country (acceding country), this\r\nmodel can help us find the most weighting variables in the increase of the\r\nbenefits from the Albania-EU international trade in our favor, in favor of\r\nAlbania...
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