Global Journal of Business, Economics and Management: Current Issues

The Moroccan teacher-researchers' organizational citizenship behavior as a predictor of university performance

Ennida Kenza, Allouani Saif Allah — Sun, 31 Mar 2024 00:00:00 +0300

When employees are satisfied with their work, they are more engaged and, consequently, demonstrate better organizational citizenship behavior (OCB), which translates into higher levels of job performance. Based on the social exchange theory, teacher-researchers' job satisfaction and organizational commitment are the main predictors of their OCB in the university environment. Throughout this article, we focus on the positive aspects of organizational behavior as an innovative approach to overcoming the constraints of Moroccan universities. More specifically, this study aims to highlight the role of organizational citizenship behavior in improving faculty and university performance.

Keywords: job satisfaction; organizational commitment; performance; Teacher-researcher.

Keywords: Teacher-researcher, OCB, job satisfaction, organizational commitment, performance.

Anti-tax evasion rules and the Autonomous Taxation of companies in Portugal

Carlos Rodrigues , Ana Campina — Sun, 31 Mar 2024 00:00:00 +0300

States, in their tax systems, create anti-tax evasion rules to try to eliminate the possibility of taxpayers engaging in behavior that harms the state in collecting the taxes that each citizen or company owes. Anti-tax evasion rules also aim to ensure that everyone contributes to public spending according to their real ability to pay, thus respecting the principle of equal contribution based on real and effective economic and financial capacity. Aware that there are companies that carry out harmful acts and thus reduce their economic and financial capacity to try to reduce their tax burden in terms of corporate income tax, the Portuguese legislator introduced autonomous taxation in corporate income tax, in the corporate income tax code, to try to eliminate belligerent behavior on the part of companies. Using the statistical data from the Autoridade Tributária e Aduaneira, and based on statistics from the tax and customs authority, the study demonstrates the financial burden on companies that bear this type of taxation and compare it with the "Corporate Income Tax" charged annually by the State.

Keywords: Anti-abuse rules; anti-avoidance rules; autonomous taxation; corporate tax; corporate taxation

Business incubators in Croatia: Resources and results

Mia Crep, Irena Konecki — Sun, 31 Mar 2024 00:00:00 +0300

The main objective of this study is to examine the resources that business incubators in Croatia have at their disposal and to analyze the business dynamics and financial performance of their tenant enterprises. Unlike the previous studies that mainly employed a survey of business incubators, this study, in addition to a survey of 24 business incubators in Croatia, also uses firm-level data of tenant enterprises. Findings indicate small management teams of business incubators and high demand for tenant enterprises for mentoring services. Policymakers should consider these empirical findings and support investments in knowledge, skills, and mentoring capabilities of business incubators’ management teams. The main limitation of the research is that it did not include data from tenant enterprises on the perceived quality of services provided by business incubators. However, the financial analysis of tenant enterprises is the first of that kind and will enable a more straightforward evaluation of business incubators’ success and, thus, better control over public spending.

Keywords: business incubators; entrepreneurial infrastructure; incubators; new technologies; tenant enterprises

Examination of the relationship between competitive work environment and employees’ openness to knowledge sharing

Sun, 31 Mar 2024 00:00:00 +0300

The purpose of this study was to investigate the effect of a competitive work environment on openness to knowledge sharing. A conceptual model, drawing on the existing literature, is developed to analyze how a competitive work environment contributes to openness to sharing knowledge among employees in organizations. The conceptual model includes coworker desire to learn as a mediating variable and incentives to knowledge sharing and job security as moderating variables. Data collected from eight banks with a total of 237 employees is used to test the research hypotheses using structural equation modeling techniques. The results show that coworker desire to learn mediates the relationship between a competitive work environment and openness to knowledge sharing, and both incentives to knowledge sharing and job security moderate the effect of a competitive work environment on openness to knowledge sharing. The study makes theoretical and practical contributions to knowledge management by showing the mechanism through which a competitive work environment contributes to openness to sharing knowledge in organizations.

Keywords: Competitive workplace; desire to learn; job security; knowledge sharing.

Examining the local government financial pressure on housing prices: evidence from China

Wang Danni, Lei Guangmei — Sun, 31 Mar 2024 00:00:00 +0300

The study examines the influence of local government financial pressure on average real estate sales prices. Annual data from the Chinese National Bureau of Statistics from 2000 to 2020 were analyzed based on the vector autoregressive model. Fixed asset investment and the growth rate of the population were included as moderators to analyze their moderating effects on the relationship between local government financial pressure and average real estate sales price. Local government fiscal pressure has a significant positive impact on the average real estate selling price, fixed asset investment, and population growth rate are negatively correlated with average real estate sales price. Therefore, this paper suggests reducing the fiscal revenue and expenditure gap faced by local governments, alleviating the financial pressure on local governments, increasing the proportion of residential land supply, and limiting the dependence of local governments on land finance, to restrain the price fluctuation of the real estate market.

Keywords: Fixed assets; growth rate; Housing price; investment; local fiscal pressure; population.

A research proposal to examine psychological factors that influence financial planning for retirement in China

Ren Han, Lim Thien Sang — Sun, 31 Mar 2024 00:00:00 +0300

The life expectancy rate of individuals worldwide has risen, and China is not excluded. Combined with an aging population, increasing pressure on the pension fund system, and a lack of savings, it poses a significant challenge to financial security unless measures are taken to improve individuals’ planning and financial well-being in retirement. This study aims to examine the psychological factors that influence individuals' FPR, thereby expanding the explanatory models for retirement savings decisions and behaviors. Using the CWO Model and supported by image Theory and the 3M Model, this research focuses on how the interaction between future time perspective, risk tolerance, retirement goal clarity, subjective financial literacy and objective financial literacy as psychological characteristics influence individuals' FPR. To obtain meaningful results, back translation was used to check the accuracy of the preliminary translation of research instruments. This translation method was also combined with the pretest method of expert reviews and cognitive interviews to increase the validity of the survey questionnaire. A purposive sampling technique will be applied to collect data from adults who are over 23 years old and have a certain income stream in six cities in China. The Structural Equation Modelling software will be used to examine the hypotheses of direct and mediating effects. This study has implications for financial market regulators, policy makers, and consumers.

Keywords: CWO model; decision-making; financial planning; financial literacy; psychological factors; retirement