Digitalisation: Opportunities and Challenges for Business: Volume 2

Preface
Contents
Marketing, E-commerce and Digitalization
The Impact of Organizational Justice on Organizational Trust: Examining the Moderating Role of Job Security: A Study at the Jordanian Insurance Companies
1 Introduction
2 Review of Literature
2.1 The Relationship of Organizational Justice and Organizational Trust
2.2 The Relationship of Job Security with Organizational Justice and Organizational Trust
3 Research Methodology
3.1 The Study Population and Sample
3.2 The Questionnaire Reliability
4 Descriptive Statistics Analysis
4.1 Hypotheses Testing
5 Results
6 Discussion
7 Conclusions and Recommendations
References
Owner‐Managers’ Perceptions of Ethical Culture in Malaysian Small Medium Enterprises (SMEs)
1 Introduction
2 Literature Review
2.1 Ethical Culture
3 Methodology
4 Key Findings and Discussion
5 Conclusion and Limitation
References
Service Quality’s Effect on Customer Satisfaction (A Comparison Assessment of the Public and Private Banking Sectors)
1 Introduction
2 Research Methodology
3 Result and Conclusion
References
Optimization in the Flow of Scientific Newspapers
1 Introduction
2 Periodic Characterization and Criteria
3 Basis of Project Management
4 Methodology
5 Results and Discussions
5.1 Characteristics of Respondents in Scientific Journals
5.2 Criteria in the Light of Scientific Journals
5.3 Criteria in the Light of PMBOK
5.4 Relationship Between PMBOK and the Scientific Journals Criteria
6 Conclusion
References
An Assessment of Challenges of Digitalization of Agrarian Sector
1 Introduction
2 Literature Review
3 Research Methodology
4 Results
5 Discussion
6 Conclusion
References
Effective Utilization of Marketing Strategies by Independent Textile Retailers in Post Pandemic Scenario
1 Introduction
1.1 Statement of the Problem
1.2 Objectives of the Study
1.3 Research Methodology
1.4 Limitations of the Study
1.5 Review of Literature
1.6 Findings
1.7 Recommendations
1.8 Conclusion
1.9 Future Research
References
Purchase Intention Based on the Brand Value of Pharmacies in a Locality of the Peruvian Highlands
1 Introduction
1.1 Brand Awareness
1.2 Perceived Quality
1.3 Brand Association
1.4 Brand Loyalty
1.5 Purchase Intention
2 Methodology
3 Results
3.1 Descriptive Results
3.2 Hypothesis
4 Contributions
5 Conclusion
References
Reflections of Social Support on Twitter: The Case of the Soma Mine Disaster in Turkey
1 Introduction
2 Literature Review
3 Methodology
4 Analysis and Results
5 Conclusion
References
A Study to Assess the Impact on Narcissist, Necrophilia, and Sadistic Personality Disorder on Youth’s Purchase Decision with Respect to Cosmetics Products
1 Introduction
2 Literature Review
3 Research Methodology
3.1 Objectives
3.2 Population
3.3 Frame
3.4 Method
3.5 Sample Size
3.6 Data Collection Design
3.7 Statistical Tools
3.8 Reliability
3.9 Reliability Statistics
3.10 Validity
4 Results
4.1 t-Test
5 Regression
5.1 Model Summary
5.2 ANOVAa
5.3 Coefficientsa
6 Correlation
6.1 Perception of Cosmetics Advertisements and Intention to Purchase Cosmetics
6.2 Narcissist Personality Disorder and Intention to Purchase Cosmetics
6.3 Necrophilia Personality Disorder and Intention to Purchase Cosmetics
6.4 Sadistic Personality Disorder and Intention to Purchase Cosmetics
7 Discussion
8 Conclusion
References
Effects of Social Media and the Internet on Academic Performance in Bahrain Universities
1 Introduction
2 Literature Review
2.1 ICT Impact on Education
2.2 Social Networks’ Effects on Academic Achievement
2.3 Conclusions of Literature Review
3 Whatsapp Mobile Application
3.1 Forms of WhatsApp Group Communication
3.2 The Main Purpose of WhatsApp Groups
4 Conclusions
References
Young Customers' Perception of Sharia Financial Services Mobile-Banking and Behavioral Intention Consequences
1 Introduction
2 Literature Review and Hypothesis Development
3 Method
4 Data Analysis, Results and Discussion
5 Conclusion and Suggestion
References
The Social-Media Websites Addiction and Its Impact on University Students’ Mental Health in Palestine
1 Introduction
1.1 Objectives of the Study
1.2 Terminology of the Study
2 Methodology of the Study
2.1 The Sample of the Study
2.2 The Study Tools
3 The Results of the Study
3.1 The Results of the First Question
3.2 The Results of the Second Question
3.3 The Results of the Third Question
3.4 The Results of the Fourth Question
3.5 To Answer the Fifth Question: “Are There Statistically Significant Differences Among the Averages of Social Media Addiction Attributed to the Variables (Gender - Marital Status - Number of Hours of Using Social Media)?”
3.6 To Answer the Sixth Question I.E. Are There Statistically Significant Differences Among the Averages of Mental Health Attributed to the Variables (Gender - Marital Status - Number of Hours of Using Social Media?)
4 Conclusion
5 Recommendations and Suggestions for Further Research
References
The Impact of 5S on the Production Planning Minimum Order Quantity (MOQ)
1 Introduction
2 Literature
2.1 Problem Statement
3 Methodology and Analysis
3.1 Methodology – Lean Manufacturing 5S
3.2 The Current MOQ - Before 5S Program Implementation
3.3 5S Implementation Steps
3.4 The New MOQ - After 5S Program Implementation
4 Conclusion
5 Future Work
References
The Importance of Digital Marketing in Building Brand Loyalty
1 Introduction
2 How Marketing Builds Loyalty
2.1 Creating Vision
2.2 Establishing Trust and Credibility
2.3 Enabling Two-Way Communication
2.4 Attracting Investors
2.5 Presenting the Work Properly
2.6 Creating Own Stories
2.7 Having a Customer Service Team
2.8 Sharing
2.9 Implementing Loyalty Building Programmes
2.10 Paying Attention to the Emotional Side of Customers and Creating an Interactive Community
2.11 Adopting a Good UX for the Website
2.12 Being Transparent
2.13 Pricing
3 Types of Brand Loyalty
4 Factors Affecting Brand Loyalty in the Digital Age
4.1 Quality and Perceived Value
4.2 Paying Attention to Customers’ Behavioural and Sensory Experiences
4.3 Internal Marketing
5 Examples of Brand Loyalty
5.1 Apple
5.2 Adidas
6 Reasons Why Some Brands Lose the Loyalty of Their Customers
7 Conclusion
References
The Impact of Social Media on E-Commerce and Marketing
1 Introduction
2 Overview
2.1 Literature Review
3 Conclusion
References
The Factors Affecting Online Buying Behavior of Consumers During Crises: Literature Review
1 Introduction
2 Theoretical Framework of Buying Behavior
3 Literature Review
3.1 Consumer Online Buying Behavior
3.2 Consumer Buying Behavior in Response to Crises
3.3 Consumer Buying Process
3.4 Factors Affecting Online Consumer Buying Behavior
4 Conclusion and Upcoming Work
References
The Impact of Customer Experience Strategy on the Buying Behavior on the Beauty Sector in Bahrain
1 Introduction
2 Literature Review
2.1 Theoretical Framework
2.2 Buying Behaviour
2.3 Customer Experience
2.4 Factor Impacting Buying Behavior
3 Conclusion
References
The Impact of Online Banking Services on Customer Spending Behavior
1 Introduction
2 Literature Review
3 Conclusion
References
The Professional Competencies and Its Relationship to Emotional Intelligence of the Faculty Members at Al-Quds Open University
1 Introduction
1.1 Objectives of the Study
1.2 Significance of the Study
1.3 Terminology of the Study
2 Theoretical Framework
2.1 Components of Emotional Intelligence
2.2 Previous Studies
3 The Study Methodology
3.1 Sample of the Study
3.2 Tool of the Study
3.3 The Tool Validity and Stability
4 The Results
4.1 Answering the First Question
4.2 Answering the Second Question
4.3 Answering the Third Question
5 Conclusion
6 Limitations and Recommendations
References
Governance, Technology, Optimal use of Resources and Performance
Tax Culture and Compliance with Tax Obligations of Peruvian Rural Microentrepreneurs
1 Introduction
2 Methodology
3 Results
4 Contributions
5 Conclusion
References
Determinants of Foreign Direct Investments in Bangalore
1 Introduction
2 Literature Review
3 Objectives
4 Methodology
5 Challenges Faced
6 Conclusion
7 Limitations and Suggestions for Future Studies
References
Financial Reportings and Analysis Practices in Tata Steel and Corus Acquisition: Their Association with Growth Rate and Financial Performance
1 Introduction
1.1 Review of Literature
1.2 Research Gap
1.3 Methodology
1.4 Objectives of the Study
2 Analysis and Interpretation
3 Analysis of Net Current Assets (Working Capital)
4 Findings
5 Conclusion
References
Stock Market vs Commodity Market- A Study on Traders’/Investors’ Preferences
1 Introduction
2 Stock Exchange
2.1 Significance of Stock Market
3 Commodity Exchange
3.1 Commodities Traded
4 Statement of the Problem
5 Review of Literature
6 Objectives of the Study
7 Research Methodology
7.1 Hypothesis Used
8 Analysis
9 Findings
10 Conclusion
References
Is There Underpricing After IPOs
1 Introduction
2 Literature Review
3 Prepositions
3.1 Issuing Size, Age, and Underpricing
3.2 D/E and Underpricing
4 Propose Research Design
4.1 Data Collection
4.2 Variables and Measurement
4.3 Methods of Data Analysis
5 Discussion
References
The Application of Ta’widh and Gharamah in the Context of Non-financial Institution
1 Introduction
1.1 Background of the Study
2 Literature Review
2.1 The Concept of Ta’widh and Gharamah
2.2 Permissibility of Ta’widh and Gharamah
2.3 The Views on the Determination Compensation Cost
3 Research Methodology
4 Findings and Discussion
4.1 Process
4.2 Quantum
4.3 Governance
4.4 Regulation
5 Conclusion and Recommendation
References
Audit Committee and Tax Avoidance: An Empirical Study on Palestinian Corporations
1 Introduction
2 Hypotheses Development
2.1 Tax Avoidance
2.2 Audit Committee Characteristics
3 Approach
3.1 Data
3.2 Model and Variable’s Measurement
4 Empirical Results
4.1 Descriptive Statistics
4.2 Correlation Analysis
4.3 Estimation Results
5 Conclusion
References
Social Responsibility and Corporate Financial Performance: Theoretical Framework
1 Introduction
2 Corporate Social Responsibility (CSR)
3 Corporate Financial Performance (CFP)
4 The Importance of Corporate Social Responsibility
5 Literature Review
6 The Empirical Findings
7 Conceptual Framework
8 Conclusion
References
A Study in the History of Financial Crises
1 Introduction
2 Behavioral Finance vs. Traditional Finance
3 Bubbles and Crashes
4 Global Crises in the Modern World
4.1 History of Crises Prior to the 20th Century
4.2 History of Crises Post the 20th Century
5 Theories of Crises
5.1 The Keynesian Position
5.2 The Monetarist Position
5.3 The Austrian School
5.4 The Behavioral Approach
References
Tax Policy of the State as a Tool for International Trade Regulation
1 Introduction
2 Relevant Research
3 Statistical Dimensions of Ukraine’s International Trade
4 Tax Policy Instruments for Regulating Foreign Trade Relations of Ukraine
5 Conclusions
References
The Role of Governance, Leadership in Public Sector Organizations: A Case Study in the UAE
1 Introduction
2 Literature Review and Hypotheses Development
2.1 Governance and Improved Productivity
3 Research Methods
References
An Analysis of Compensation Instruments on Employees’ Job Satisfaction
1 Introduction
2 Research Methodology
2.1 Research Design
2.2 Target Population, Sample Size and Sampling Technique
2.3 Data Presentation, Analysis and Interpretation
2.4 Demographic Characteristics of Respondents
2.5 Respondents Reaction on Role of Compensation
3 Result Analysis
4 Conclusions
References
The Mediating Role of Psychological Capital Resources Between Grit and Graduate Employability
1 Introduction
2 Theory and Hypotheses
2.1 Grit and GE
2.2 The Mediating Role of PsyCap Resources
3 Method
4 Data Analysis and Results
5 Discussion
6 Conclusion and Recommendations
References
The Impact of Working-Life Quality on UCAS Workers’ Performance
1 Introduction
2 Theoretical Framework
2.1 Working Life Quality
2.2 Workers’ Performance
3 Methodology of the Study
3.1 The Study Design and Sample
3.2 StudyTool of the Study
4 Results and Discussion
4.1 Testing the First Hypothesis
4.2 Testing the Second Hypothesis
5 Conclusion and Recommendations
6 Suggested Research Recommendations
Appendix 1: The Questionnaire Domains, Sub-domains, and Items
References
ESG, Accounting and Implementation of Technology
An Econometric Assessment on Causal Relation Between Carbon Emissions and Economic Growth: India’s Reference
1 Introduction
1.1 Objectives of the Study
2 Literature Review
3 Methodology
4 Results and Discussion
5 Conclusion
References
Strategy Implementation in a Developing Country Multinational (Etisalat): A Factor-Analytic Investigation
1 Introduction
2 Literature Review
3 Research Methodology
3.1 Research Instrument and Measurement
3.2 Data Collection
4 Analysis Results
4.1 Factor Analysis Results
4.2 Finding Discussion
4.3 Managerial Implications
4.4 Research Constraints and Directions for Future Research
References
The Association Between the Structure of the Capital and Profitability in Palestinian Local Banks
1 Introduction
1.1 Statement of the Problem
1.2 Importance of the Study
1.3 Study Hypotheses
1.4 Study Population and Sample
2 Review of the Literature
3 Methodology
3.1 Dependent Variables of the Study
3.2 Independent Variables of the Study
4 Statistical Analysis
5 Conclusion
6 Recommendations
References
ESG Policies for Financial Institutions: Comparative Studies Between Malaysia, United Arab Emirates and United Kingdom
1 Introduction
2 Research Methodology
3 Literature Review
3.1 Regulatory Initiatives on ESG in Each Country
3.2 Establishment of ESG-Aligned Taxonomy
3.3 The Task Force on Climate-Related Financial Disclosures (TCFD)
3.4 Emphasis on Maqasid Al-Shariah in Sustainable Finance Framework
4 Findings and Discussion
5 Conclusion and Recommendation
References
Accounting for Climate Change in Light of the IFRS Foundation Movements: A Systematic Review and Future Research Agenda
1 Introduction
2 Research Methodology
3 Literature Search Approach
4 Data Collection
5 Results and Discussion
5.1 Overview of the Literature
5.2 Content Analysis
6 Conclusion and Future Research Directions
Appendix
References
Islamic Private Equity: A Hybrid Equity-Debt Structure as an Alternative Investment Structure
1 Introduction
2 Literature Review
3 Research Methodology
4 Recommendation and Result
5 Conclusion
References
The Role of Corporate Governance in Managing Risks: An Applied Case on Companies Listed on the Palestine Stock Exchange
1 Introduction
2 Literature Review
3 Research Hypotheses
3.1 Data and Methodology
4 Methodology
4.1 Research Model
5 Applying Study
6 Discussion
7 Conclusion
References
The Issue of Providing State Guarantees on a Portfolio Basis by the Legislation of Ukraine
1 Introduction
2 Source Review
3 Purpose of Study
4 Methodology
5 Discussions
6 Conclusions
References
The Impact of Ownership Structure on Risk Disclosure: Evidence from Jordan
1 Introduction
2 Literature Review
2.1 Ownership Structure
2.2 Risk Disclosure
2.3 The Association Between Risk Disclosure and Ownership Structure
2.4 The Association Between Concentrated Ownership and Risk Disclosure
2.5 The Association Between Family Ownership and Risk Disclosure
3 Methods
3.1 Population and Sample Study
3.2 Variables Measurement
4 Statistical Analysis and Hypotheses Testing
4.1 Study Variables and Descriptive Statistics
4.2 Multiple Linear Regression Analysis and Hypotheses Testing
5 Conclusion
References
Board and Audit Committee Structure and the Quality of Corporate Environmental and Social Responsibilities Disclosures in Malaysian Companies
1 Introduction
2 The Review of Literature
2.1 Corporate Environmental and Social Responsibilities (CSER)
2.2 Bumiputra Muslim Controlled Board and Audit Committee
2.3 The Ethnicity of CEO, the Board of Directors’ Chairperson and Audit Committee’s Chairperson
3 Research Methodology
3.1 The Dependent and the Independent Variables of This Study
4 Results and Discussion
5 Conclusion and Recommendation
References
Sustainability and Operational Challenges of Islamic Microfinance in Nigeria: The Case of Al-Hayat Microfinance Bank
1 Introduction
2 Literature Review
3 Conceptual Framework
4 Methodology
5 Finding and Discussion
5.1 Share Capital (One Unit MFB)
5.2 Islamic Bank Operational License
5.3 Misconceptions About Islamic Financial System
5.4 Islamic Fintech
5.5 Awareness
5.6 Limited IBF Training Institutions
6 Conclusion
7 Limitation and Reccomendation
References
Tone Management
1 Introduction
2 Conclusion
References
A Study on the Culture of Accountability in Non-profit Organizations in the State of Qatar
1 Introduction
2 Previous Studies
2.1 Accountability in First World Countries
2.2 Accountability in Emerging Countries and GCC Countries
3 Related Theoretical Concepts
4 Study Community
5 Review and Analysis of the Interview Results
5.1 The Concept of Accountability and the Culture of Society
5.2 The Relationship between Accountability and Trust in the Organization
5.3 The Relationship of Accountability and Revenues
5.4 The Stakeholders and Those Who Have the Right to Hold Accountability
5.5 Factors that Stimulate Accountability
5.6 Accountability Mechanisms
5.7 Accountability and Transparency
6 Conclusion
References
Unlocking True Potential of Zakat
1 Introduction
2 Literature Review
3 Methodology
4 Results and Discussions
5 Conclusion
References
Ways to Improve the Performance of Accountants in the Workplace
1 Introduction
2 Conclusion
References
Factors that Influence Profit Sharing Investment Account Holders (PSIAHs) to Patronise Islamic Banks in Nigeria: An Empirical Study
1 Introduction
2 Literature Review
2.1 Historical Background of Islamic Banking in Nigeria
2.2 Theory of Planned Behaviour
2.3 Literature Review and Hypotheses Development
3 Research Method and Data Analysis
3.1 Sampling Technique
3.2 Respondents and Study Area
3.3 Survey Instrument
3.4 Data Analysis
4 Findings and Discussions
4.1 Exploratory Factor Analysis
4.2 Confirmatory Factor Analysis
4.3 Reliability Assumption
4.4 Validity Assumption
4.5 Results and Discussions
5 Conclusion and Recommendations
5.1 Conclusion
5.2 Recommendations
5.3 Contribution of the Study
5.4 Limitations of the Study and Implication for Future Research
Appendix
References
The Evolution of the National Strategy for Integrity and Anti-corruption in Jordan From 2008 to 2025
1 Introduction
2 The Objectives of the Commission
3 The National Strategies of Integrity and Anti-corruption
3.1 The National Strategy of Integrity and Anti-corruption Strategy 2008–2012
3.2 The National Strategy of Integrity and Anti-corruption Strategy 2013–2017
3.3 The National Strategy of Integrity and Anti-corruption 2017–2025
3.4 The (Updated) National Strategy of Integrity and Anti-corruption 2020–2025
4 Conclusion
References
Tax Burden in the System of Investment Appeal Assessment of an Enterprise in the Context of Globalization and Transformation of National Economy
1 Introduction
2 Relevant Research
3 Obtained Research Results
4 Conclusions and Recommendations
References
Evaluation of the Exercise of the Performance Assessment System
1 Introduction
2 Methodology
3 Result Analysis
4 Conclusion
References
The Effects of Cyber Crime on E-Banking
1 Introduction
2 Banks and Their Ordeal with Cyber Security
2.1 What are Online Services?
3 The Advantages and Advantages of Using Artificial Intelligance in the Banking Industry!
3.1 What is Identity Theft?
3.2 Process of Phishing
4 Pharming
4.1 Malware Vigilance
5 Lottery Fraud Scams
6 Social Networks
6.1 Case Studies
7 Conclusion
Risk and Return Analysis of Crypto Currencies in  India
1 Introduction
2 Literature Review
3 Scope of the Study
4 Objectives of the Study
5 Hypotheses of the Study
6 Research Methodology
7 Data Analysis and Interpretation
8 Limitations of the Study
9 Findings and Suggestions
10 Conclusions
References
Risk Assessment of Islamic Banking Products: A Case Study of Murabaha and Ijarah
1 Introduction
2 Financial Institutions Are Subjected to Several Risks
2.1 Credit Risk
2.2 Market Risk
2.3 Operational Risk
3 Risks Involved with Islamic Financial Transactions
3.1 Murabaha Contract
3.2 Ijarah Contract
4 Mitigation of Risks in Islamic Financial Contracts
4.1 Risk Mitigation strategies in Murabaha and Ijarah
5 Conclusion
References
Enhancing the Role of Audit as an Effective Governance Mechanism via Digital Transformation
1 Introduction
2 Literature Review
3 Research Methodology
4 Findings
4.1 Overview of Digital Transformation in the Audit Practices in Malaysia
4.2 Digital Technologies as Tool to Improve the Role of Audit as a Governance Mechanism
4.3 Challenges in the Digital Transformation of Audit Practices
5 Conclusion
References
Promoting the Adoption of Islamic Microfinance in Nigeria: The Moderating Role of Religiosity
1 Introduction
2 Literature Review and Study Hypotheses
2.1 Religiosity and Adoption of Islamic Financial Products
2.2 The Decomposed Theory of Planned Behavior
2.3 Review of Literature and Development of Study Hypotheses
3 Research Method
3.1 Sampling Technique and Respondents
3.2 Survey Instrument
3.3 Method of Data Analysis
4 Findings and Discussions
4.1 Model Identification
4.2 Results and Discussions
5 Conclusion and Recommendations
5.1 Conclusion
5.2 Recommendations
5.3 Areas for Further Research
Appendix
References
« 2 ℃ Finance» and Green Bonds Challenges
1 Introduction
2 The «2 ℃ Finance»
3 Green Finance” or “2 ℃ Finance?
3.1 Green Bonds and Climate Action
3.2 Green Bond and the Regulatory Problem
4 Finance 2 ℃ and the Problem of CO2 Assessment
4.1 Avoided Emissions: An Important Climate Indicator
4.2 Effectiveness of Green Bond to Improve Climate Impact
5 Conclusion
References
IFRSs Adoption and Earnings Management, Earnings Persistence, and Value Relevance: Evidence from Selected Telecommunication Companies of Saudi Arabia
1 Introduction
2 Literature Review
3 Research Methodology
3.1 Sample Construction and Data Collection
3.2 Quality of Reported Financial Information
3.3 Earnings Management
3.4 Earnings Persistence
3.5 Value Relevance (VR)
4 Data Analysis and Interpretation
4.1 Earnings Persistence
4.2 Value Relevance
5 Conclusions and Suggestions
5.1 Suggestions for Further Research
References
Impact of Corporate Governance on Financial Performance: Empirical Evidence of the Selected Telecommunication Companies of GCC
1 Introduction
2 Literature Reviews
2.1 Board Size
2.2 Audit Committee Independence
2.3 Board Gender Diversity
2.4 Board Composition (Independence)
3 Research Methodology
4 Data Analysis and Interpretation
4.1 ROA Link with Explanatory Variables
4.2 ROE Link with Explanatory Variables
4.3 EPS Link with Explanatory Variables
5 Conclusion and Suggestions
References
Artificial Intelligence (AI) in the Education of Accounting and Auditing Profession
1 Introduction
2 Literature Review and Theoretical Framework
2.1 Artificial Intelligence in Accounting and Auditing
2.2 Benefits of AI Incorporation in Accounting and Auditing
2.3 Risks of AI Incorporation in Accounting and Auditing
3 Conclusion
References
Descriptive Study on Audit Quality Reporting: Evidence from Listed Firms in Bahrain
1 Introduction
2 Literature Review
3 Research Methodology
4 Results and Discussion
4.1 Descriptive Statistic
4.2 Difference in Descriptive Statistics
4.3 Level of Audit Quality Reporting
5 Conclusion
References
Critical Discussions on the Upcoming Sugar-Sweetened Beverages Tax in Kuwait: A Qualitative Analysis
1 Introduction
2 Methods
2.1 Research Design and Participants
2.2 Data Collection
2.3 Data Analysis
3 Results
3.1 The Motivation for Imposing the SSB Tax
3.2 The Process of SSB Tax Design
3.3 The Challenges of Tax Implementation
3.4 The Consequences on Health-Related Taxes in Kuwait
4 Discussion
5 Policy Recommendations
References
The Impact of Value-Added Tax on Small and Medium Enterprises
1 Introduction
2 Theoretical Review
3 The Implementation of VAT
4 What is Value-Added Tax
5 Importance of Implementation Value-Added Tax
6 From a Financial Perspective, the Value-Added Tax is Crucially Important
7 The Financial Significance of Implementing the Value-Added Tax
8 Definition of and Significance of Small and Medium-Sized Firms
9 Enhancing the Competitiveness of Small and Medium-Sized Businesses
10 Market Share of Small and Medium-Sized Businesses
11 To What Extent Does Value-Added Tax (VAT) Hinder the Growth of Small and Medium-Sized Businesses?
12 Conclusion, Thoughts and Directions for the Future
References
Technology, Tourism, Hospitality, and Health Care Services
Teal Organizations in Times of Uncertainty
1 Introduction
2 Literature Review
3 Research Methods
4 Results
5 Discussion
6 Conclusions
References
Are Tourists Interested and Finally Decide to Visit Tourist Attraction After Seeing Virtual Tour?
1 Introduction
2 Literature Review
2.1 Virtual Tour
2.2 Visit Interest
2.3 Visit Decision
3 Methods
4 Results
4.1 Profile of Respondents
4.2 Is There Any Influence of Virtual Tour on Tourists’ Visit Interest and Decision?
4.3 Prediction of the Tourists’ Visit Interest and Decision
4.4 How Strong the Relationship?
4.5 The Contribution of Virtual Tour to Tourists’ Visit Interest and Decision
5 Conclusion and Recommendation
5.1 Conclusion
5.2 Recommendation
References
Ways of Optimizing the Environmental and Operational Mobility of Passenger Transportation in Megacities
1 Introduction
2 Literature Review
3 Research Methodology
4 Results
5 Conclusions
References
Analysis of the Potential of Tourism Restorative Destinations to Overcome Health Disorders Due to Work Fatigue
1 Introduction
2 Literature Review
2.1 Fatigue, Restoration and Vacation
2.2 Restorative Environment and Its Characteristics
2.3 PDRQ, Recovery and Visitor Satisfaction
3 Research Methodology
3.1 Research Location
3.2 Research Design, Population, Sample, Sampling Techniques and Statistical Techniques
4 Discussions and Conclusion
4.1 Discussions
5 Conclusion
References
Case Study of Pasirmulya Subdistrict, West Java, In-donesia as a Model for Analyzing the Development of a Tourist Village
1 Introduction
2 Research Method
3 Results and Discussion
3.1 Results of the Research
3.2 Discussion
4 Conclusion
References
The Influence of Motivation and Behavior on Sustainable Tourism in Indonesia
1 Introduction
2 Literature Review
3 Research Method
4 Result
5 Conclusion, Limitation, and Future Research
References
Digitalization for Tourism Resiliency (Case Study: Labuan Bajo)
1 Introduction
2 Literature Review
3 Research Method
4 Findings
4.1 The Period of Tourism Growth in Labuan Bajo
4.2 Resilience as Adaptation
4.3 Resilience as Transformation
4.4 Re-analysis
5 Conclusion, Limitation of Study, and Further Study
References
Understanding Indonesian Rural Tourism Destination Marketing Best Practices Using Social Media Applications
1 Introduction
2 Research Method
3 Result and Discussion
4 Conclusion
References
Family Homestead as an Innovative Project for the Development of Tourism, Entrepreneurship and Management of Socio-Economic Systems
1 Introduction
2 Materials and Methods
3 Results and Discussion
4 Conclusions
References
Blockchain Technologies in the Conditions of Digitalization of International Business
1 Formulation of the Problem
2 Literature Review and Methodology
3 Results of the Investigation
4 Conclusions
References
Encountering Jaycustomer at Hospitality Business: The Roles of Staffs’ Experience and Age in Determining Workplace Stress
1 Introduction
1.1 Jaycustomer Category
1.2 The Effect of Jaycustomer Behaviours on Employees
2 Methodology
2.1 Data Collection
2.2 Model Specification
3 Results and Discussion
3.1 Model Testing on Contributing Factors on Job Stress
4 Conclusion and Implications
References
Conceptualizing Experience-Rich Sustainable Tourism
1 Introduction
2 Literature Review
2.1 Experience-Rich Sustainable Tourism
2.2 Tourist Satisfaction
2.3 Relationship Between Experience-Rich Sustainable Tourism and Tourist Satisfaction
3 Conclusion
References
Assessment of Health and Safety Hazards Affecting Workers at Saline Water Conversion Corporation Lathe Workshop
1 Introduction
1.1 Overview of Research Problem and Area
1.2 Project Aims and Objectives
1.3 Project Significance
2 Occupational Safety and Health
2.1 Occupational Safety and Health Administration
2.2 Hazards and their Risk for People Working in Lathe Industry
2.3 FTA and Risk Assessment
3 Risk Assessment
4 Conclusion and Future Research
References
Work Habits Based on Agile Methodology: Metrics and Procedures
1 Introduction
2 Theoretical Background
2.1 Origins of Agile Working
2.2 Conceptualizing Agile Work Practices (AWPs) for Organizational Research
2.3 AWPs Promote Change
3 Methods
3.1 Overview of the Data Sources
3.2 Overview of the Validation Approach
3.3 Validity and Dependability
4 Exploratory Factor Analyses
4.1 Multilevel Confirmatory Factor Analyses
4.2 Internal Consistency, Test-Retest Reliability, and Cross-Lagged Relationships
4.3 Applicability of the Measures
5 Conclusion
6 Limitations
7 Future Research
8 Practical Implications
1. References
Digital Leadership in Education: A Meta-analysis Review
1 Introduction
2 Literature Review
2.1 The Significance of Leadership Styles in Education
2.2 The Importance of Digital Leadership on Student Development
3 Methodology
4 Findings
4.1 Leadership Models and Methods Employed in the Educational Sector
5 Discussion
6 Conclusion
References
A Study on Effect of Coronavirus Outbreak on India’s Goods and Service Tax Revenue: An Analysis
1 Introduction
2 Review of Literature
3 Research Gap
4 Methodology
5 The Objective of the Study
6 Revenue Under Projected
6.1 Shortfall Calculation
7 Findings
8 Conclusion
References
Framework Development of the Internet Ethical Attitude Scale for University Students
1 Introduction
2 Related Works
2.1 Factors Contributing to Students’ Behaviour on the Internet
2.2 TPB-Based Models to Assess Users’ Internet Behaviour
2.3 Internet Ethic Scale Development
3 Research Methodology
3.1 Conceptual Framework Development
3.2 Questionnaire Survey Design, Pilot Study and Data Analysis
4 Results and Findings
4.1 Descriptive Analysis and Partial Least Square Structural Equation Modeling (PLS-SEM)
4.2 Measurement Model Assessment
4.3 Structural Model Evaluation
5 Discussion
6 Conclusion
References
Perceptions of Incorporating Virtual Reality of Goggles in the Learning Management System in Developing Countries
1 Introduction
2 Literature Review
2.1 VR Headset, Expectation Confirmation and Knowledge Acquisition
2.2 Factors Accelerating VR Headset Adoption and Motivation
2.3 Impact of Behavior on LMS Acceptance
3 Research Methodology
3.1 Study Design and Data Gathering Tool
3.2 Study Sample
4 Data Analysis and Results
4.1 Convergent Validity
4.2 Discriminant Validity
4.3 Model Fit
4.4 Coefficients of Determination R2
4.5 Hypotheses Testing
5 Discussion and Conclusion
5.1 Study Limitations and Recommendations
References s
Author Index