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Vol.2 No.2

OGBEIDE, Sunday Oseiweh ; ODILU, Austine pp.1-11 https://doi.org/https://doi.org/10.13106/jwmap.2019.vol2.no2.1.
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Abstract

This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.

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Abstract

This study is about pressure-accepting behavior of consumers attached to brands. Previous studies of the situation focused on time pressure and scarcity pressure, focusing on scarcity. The results of the study are as follows. First, consumers attached to brands were found to be relatively blunt in time pressures. This indicates that brands of consumers are attached to do not buy on impulse because of time pressure. Second, consumers attached to brands were found to be relatively under social pressure. This indicates that consumers who are attached to the brand do not buy with social pressures such as quasi-family groups. Third, consumers attached to brands were found to be relatively sensitive to scarcity pressures. Thus, a quantity-limited marketing strategy is generally more effective for consumers with high marketing effectiveness but high brand attachment. Fourth, unlike the one presented, consumers attached to the brand were found to be relatively insensitive to place pressure.

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Abstract

Over the last few decades, the atmospheric carbon dioxide emission has been amplified to a great extent in Turkey. This amplification may cause global warming, climate change and environmental degradation in Turkey. Consequently, ecological condition and human life may suffer in the near future from these indicated threats. Therefore, an attempt was made to test the relationship among a number of expected factors and carbon dioxide emissions in the case of Turkey. The study covers the time series data over the period of 1970-2017. We employed the modern econometric techniques such as Johansen co-integration, ARDL bound testing approach and the block exogeneity. The results of the Johansen co-integration test show that there is a significant long-run relationship between carbon dioxide emissions and expected factors. The long-run elasticities of the ARDL model show that a 1% increase in the GDP per capita, electric consumption, fiscal development and trade openness will increase carbon dioxide emissions by 0.14, 0.52, 0.09 and 0.20% respectively. Further, our findings reveal that the environmental Kuznets curve (EKC) hypothesis and inverted U-shaped relationship between carbon dioxide emission and economic growth prevails. Therefore, the EKC hypothesis is valid and prevailing in the Turkish economy. The diagnostic test results show that the parameters of the ARDL model are credible, sTable and reliable in the current form. Finally, Block exogeneity analysis displays that all the expected factors are contributing significantly to carbon dioxide emissions in the Turkish economy.

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Abstract

The purpose of this study is to solve the problem of revision or abbreviation of questionnaires based on the previous studies suggested by many existing empirical studies. In addition, this study aims to provide the theoretical basis of the research method which has been variously approached since it presents the methodology that can directly measure the research object. For this purpose, this study proposed a more elaborate analysis method using the differences in perception of individuals who are interested in cognitive research. Specifically, the perception gap(D) can be used as an independent variable, a dependent variable, and a moderating variable. And this study suggested an effective research approach using the measurement of perception difference. The difference of perception suggested that it can be used as a measure to overcome the limitations of existing researches used it as independent variables or mediating variables that measure only one factor of expectation and performance or importance and satisfaction. In addition, it is highly likely that various analyzes on the perception differences, which are the result of measuring target factors for the same person, will be quite effective in the situation where follow-up of respondents is difficult. This study is expected to overcome various limitations reported by empirical studies such as scale utilization problem and follow-up survey difficulty. In future research, it was expected that the limitation of the factor derivation process in the research approach could be complemented by web crawling and text mining of big data analysis.

Journal of Wellbeing Management and Applied Psychology