Suchergebnisse

PurposeThe purpose of this study is to introduce the concept of workplace camaraderie and to investigate the mechanism through which workplace camaraderie influences incivility at the workplace. The study is explained by taking the sequential mediation of personal biases leading to cronyism and favoritism. Social identity theory is used as the underpinning theory to explain the framework adopted.Design/methodology/approachPositivism research philosophy followed by the deductive approach is followed to meet the objectives of the current study. In total, 171 employees working in public sector organizations were taken as the respondents to the study. A purposive sampling technique was used to collect the data through self-administrated questionnaires. Path model is used through Mplus to generate the results and test hypotheses.FindingsThe results suggested that workplace camaraderie significantly affects incivility at a workplace with the sequential mediation of personal biases leading to cronyism and favoritism.Originality/valueAlthough several researchers have studied the link between camaraderie and other employees' related attitudinal and behavioral outcomes, few have explored the roles of personal biases, cronyism and favoritism in the relationship to incivility. This study thus posits a novel sequential mediation mechanism, based on the social identity theory, through which camaraderie is translated into civil behavior. Moreover, this study adds value by investigating this model in the public sector, where camaraderie can come up with important consequences.

Abstract. 21st Century Education is education that integrates knowledge, skills, and attitudes, as well as mastery of Information and Communication Technology (ICT). The aims of this research are: (1) to analyze 21st century competencies, based on the needs of the global community; (2) identify the need for S3-PVKT PPs UNM Entrepreneurship learning competencies; (3) identify entrepreneurial competencies that support S3-PVKT Entrepreneurship learning competencies. This type of research is descriptive research with a qualitative approach. Based on this, this study uses the results of questionnaires from respondents, as well as interviews with shareholders as data that is analyzed descriptively qualitatively. The research sample is S3-PVKT students and entrepreneurship lecturers. The research results are as follows: (1) S3-PVKT entrepreneurial learning competencies are supported by 21st century competencies, namely: (a) Critical thinking and problem solving; (b) Communication skills, (c) Collaboration, and (d) Creativity and Innovation; (2) Entrepreneurial competencies that can be used to support S3-PVKT entrepreneurship learning are: (a) Core characteristics of entrepreneurship, (b) Entrepreneurial philosophy, (c) Entrepreneurial business, (d) Academic entrepreneur, (e) Government Entrepreneur, (f) ) Social entrepreneur, and (g) Leadership; and (3) Entrepreneurship Course Competencies for the S3-PVKT study program are the result of integrating 21st century competencies with core entrepreneurial competencies. The outputs of this research are in the form of National Journals, National Proceedings and Intellectual Property Rights.Keywords: Integration, Learning, 21st Century Skills, Entrepreneurship

This research article aims at exploring the Voluntary Tax-compliance behaviour of the small and medium-size business enterprises for two countries, Pakistan and Turkey. Voluntary tax-compliance from SME's is considered as major risk area by the tax-collection authorities of both developing and developed countries, authorities from both desire to bring individuals belonging to SME's to pay taxes on a voluntary basis, in order to generate higher revenues for their governments. Thus, data was collected from the owners of SME's of both countries through a questionnaire, data thus collected was analysed using SPSS and PLS-Smart. The results suggested that voluntary tax-compliance can be achieved by building a mutual trust relation and by exercising legitimate use of power by the tax authorities, results also signify that subjective norms, perceived behavioural control, attitude towards taxes and moral obligation are also key factors in determining the voluntary tax-compliance behaviour as suggested by Kirchler, Hoelzl and Wahl, (2008). Also, this article tests the mediating role of the intention of building positive voluntary tax-compliance behaviour as suggested by Ajzen (1991). This study is an important contribution in literature as it incorporates data from two countries, Pakistan (a developing nation) and Turkey (that is making its mark in the list of developed countries). This research work can be further extended by incorporating comparative analysis among the business owners belonging to developed, semi-developed and developing countries.

This study evaluated the attitude of prospective teachers towards "guidance and counseling services" in distance education. The survey method was used for data collection from 730 B.Ed. learners of the AIOU by using questionnaires on a five-point rating (Likert) scale. The results indicated that the majority of the prospective teachers (80.24%) appeared to be satisfied with information services and the channels of providing such services by AIOU. More than half of the respondents (57.81%, 57.59%, and 57.81%) appeared were unsatisfied with the provision of tutors information, guidance by their tutors on writing assignments, and tutorial meetings (respectively). Overall, more than half of the respondents appeared with their positive perception about "guidance and counseling services". The study recommended tutors training on how to tutor in distance education; how-to guide and facilitate distance learners in writing good assignments.

As in many other countries, in Pakistan too, the government
provides a number of social goods and services. For this purpose, the
government has to spend huge amounts of money every year. Federal
government expenditures in real terms have grown at an annual average
rate of 8.84 percent during the past fifteen years. Also, the share of
the federal government expenditures in GNP has increased from 20.93
percent in 1971-72 to 25.19 percent in 1985-86. The main component of
the federal government expenditures is of the recurrent type and is
devoted to defence, civil administration, debt servicing, health,
education, roads, and other such services. At present, the level of
social goods and services provided by the government is not considered
satisfactory. Moreover, public demand for them is on the increase due to
an increasing population growth rate and rising standards of living in
the country. The government needs resources to meet the public demands
for its goods and services and to fulfill the development requirements
of the country. For this purpose, the government generates revenue
through various taxes and tapping other revenue sources. It is important
that these taxes and other revenue sources yield a stable revenue over
time. If there are large year to year fluctuations in revenue, it
becomes very difficult for the government to meet its inflexible
obligations and to implement development plans. Stability of revenues,
therefore, becomes very important for fiscal management and development
planning.

Ständig größere Einnahmeschwankungen über den Beobachtungszeitraum. Einnahmen aus direkten Steuern instabiler als bei indirekten Steuerarten. Schwankungen der Einnahmen aus direkten Steuern im Zeitablauf immer geringer (im Gegensatz zu den indirekten Steuern). Große Schwankungen bei den Einkommens- und Körperschaftssteuern. Finanzierung der Haushaltsdefizite durch Kreditaufnahmen mit negativen Auswirkungen auf die wirtschaftliche Entwicklung. (DÜI-Seu)

Hervorhebung der Bedeutung der Kleinbetriebe auf die wirtschaftliche Entwicklung. Steuerliche und finanzielle Anreize des Staates zur Förderung dieser Unternehmen. Aufbau eines Netzes von staatlichen Institutionen zur Förderung der Kleinbetriebe in allen Landesteilen. Exportförderung dieser Betriebe. (DÜI-Seu)

Inflationsraten für unterschiedliche Einkommensgruppen und Regionen. Keine einseitige Begünstigung armer oder reicher Haushalte durch die Inflation. Steigende Nahrungsmittelpreise zu Lasten der ärmeren Schichten. Bei steigenden Wohnungs- und Mietpreisen höhere Inflationsrate für städtische Haushalte. (DÜI-Seu)

Purpose
With ambidextrous innovation (AI) gaining paramount importance in the manufacturing sectors of emerging markets, this research aim to explore how leadership and management support (LMS) amplify this type of innovation by leveraging knowledge sources (KS). The study further probes the knowledge management capability (KMC) as moderating effect between KS and AI.


Design/methodology/approach
Using the convenient random sampling technique of a sample of 340 professionals within Pakistan's manufacturing realm, data was collated via a structured questionnaire. The subsequent analysis harnessed the power of the variance-based partial least squares structural equation modelling approach.


Findings
This research underscores the pivotal role of LMS in elevating both facets of AI i.e. exploitative innovation (ERI) and exploratory innovation (ERT). KS emerge as a vital intermediary factor that bridges LMS with both types of innovation. Notably, the potency of KS in driving AI is significantly boosted by an organization's KMC.


Originality/value
This study fills existing gaps in contemporary research by offering a nuanced perspective on how LMS enrich an organization's dual innovation spectrum via KS. It sheds light on the symbiotic interplay of leadership, knowledge flows and innovation in Pakistan's burgeoning manufacturing sector.