In Iran recently due to the intensification of economic sanctions and the reduction of oil revenues, the increase in tax revenues has become an important source of revenue for the government, so it is important to pay attention to the central role of taxpayers. Understa More
In Iran recently due to the intensification of economic sanctions and the reduction of oil revenues, the increase in tax revenues has become an important source of revenue for the government, so it is important to pay attention to the central role of taxpayers. Understanding the difference between taxpayers' tax behavior (tax compliance or tax evasion) requires understanding their differences in attitude, which is a function of cultural norms. Investigating and understanding the factors affecting "tax morale" as the motivation and the intrinsic tendency of taxpayers (to pay or not to pay taxes) is very necessary.The purpose of this study is to investigate the impact of culture on tax morale. The statistical population of the research is the taxpayers of Tehran tax offices. The standard questionnaires were used for the research. And the structural equation modeling with PLS approach was used to confirm the relationships between variables. Research shows that tax culture and corporate culture have a significant impact on tax morale. Therefore, policymakers and legislators should pay special attention to features such as culture in the formulation of tax strategies and laws because the manner in which Moody's responds and responds to the success and failure of those strategies and laws is crucial.
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The purpose of this research is to study social responsibility in the power distribution company of Khorasan Razavi province. For this purpose, conducting a research with a mixed approach was put on the agenda. First, in the qualitative part, by using the content analys More
The purpose of this research is to study social responsibility in the power distribution company of Khorasan Razavi province. For this purpose, conducting a research with a mixed approach was put on the agenda. First, in the qualitative part, by using the content analysis method, dimensions, components and indicators of corporate social responsibility were extracted in 6 dimensions, 28 components and 72 indicators. The statistical population in this section included all scientific texts (books and articles) in the field of corporate social responsibility. Then, in the quantitative part, the model presented using the structural equation modeling technique in three stages including: fitting the measurement model, fitting the structural model and general fitting the model and using PLS software in the electricity distribution company of Razavi Khorasan province. was evaluated. The statistical population in this section consisted of all top, middle and operational managers of Khorasan Razavi Province Electricity Company, numbering 167 people, from which 115 people were selected as a statistical sample using the Karjesi and Morgan table. Then, according to the obtained results, the rank of each of the dimensions, components and indicators in the model was determined in Razavi Khorasan Electricity Distribution Company and the results were reported. Electric company managers can take advantage of the results of this research in order to improve the social responsibility of managers in the Razavi Khorasan province electric company complex.
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Investment of technological projects in the growth stage plays a key role in accelerating the growth, capital attraction or liquidity supply of knowledge-based companies. This study aims to identify the investment factors in technological projects of the growth stage in More
Investment of technological projects in the growth stage plays a key role in accelerating the growth, capital attraction or liquidity supply of knowledge-based companies. This study aims to identify the investment factors in technological projects of the growth stage in the banking system to create a mechanism for risk distribution, attract public participation, and support the knowledge-based economy. This research is of development-application type and the method of data collection is survey type. The data are collected through survey using questionnaires filled by venture capital experts and bank system managers. Factors influencing investment in two parts of the organization including the entrepreneurial team, product characteristics and Technology Company and external company including technological business ecosystem and Macroeconomic factors were identified. The partial least squares method with the help of Smart PLS software showed that the investment stages of technological projects Investments have a medium to high impact and the characteristics of the technology company have the greatest impact on the investment of technological projects and the characteristics of the technology company have the greatest impact on the investment of technological projects in the banking system. The proposed financing model based on the factors affecting investment in the banking system.
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This research aimed to discern the determinants shaping the implementation of bottom-up Kaizen models in the Malaysian automotive industry, conducted in three distinct phases: needs analysis, design and development, and evaluation. The identification of model prerequisi More
This research aimed to discern the determinants shaping the implementation of bottom-up Kaizen models in the Malaysian automotive industry, conducted in three distinct phases: needs analysis, design and development, and evaluation. The identification of model prerequisites involved utilizing two instruments. In the initial phase, a panel of 11 experts employed the Fuzzy Delphi Method (FDM) to formulate the model, relying on a 5-point Likert scale survey questionnaire for expert feedback. The second phase employed a Partial Least Square Structural Equation Model (PLS-SEM) approach to appraising the model, involving 300 employees in the automotive manufacturing sector. The outcomes from the first phase led to the creation of a model featuring eight constructs encompassing 41 items, specifically tailored for bottom-up Kaizen activities in the Malaysian automotive industry. Subsequently, the results from the second phase underscored that the bottom-up Kaizen activity model comprises seven constructs, wherein only statistically significant and positively influential factors for both direct and mediated paths were considered. This study has culminated in the formulation of a structural relationship model for Bottom-up Kaizen criteria, offering significant potential benefits and serving as a valuable reference for the Malaysian automotive industry.
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