Journal of Economics, Management and Trade

Using the Beckman’s field theory of spatial economics, the flows of main products are analyzed between demand and offer, in the mining equipment market, and the segmentation of the world market is put to evidence. The data regarding the market suppliers, customers, trade intensity and average flows from published reports are used for extracting usefull conclusions.

The purpose of this study is to examine and analyze the effect of market performance, corporate governance, tax audits toward corporate tax, and the role of the tax amnesty in moderating the relationship between market performance, corporate governance, and tax audits toward corporate tax. The unit of analysis is a public company (corporate taxpayers), with a purposive sampling sample of manufacturing industry companies listed on the Indonesia Stock Exchange and meeting the sampling criteria of 52 companies in the 2014-2017 period.The results of the study are that market performance is not proven to have a positive effect on corporate tax, this shows that the higher market performance as measured by Tobin’s Q does not have an impact on corporate tax increases; Corporate governance is not proven to have a positive effect on corporate tax, this shows that the higher corporate governance does not automatically raise corporate taxes; Tax audits have a positive impact on corporate taxes, this indicates that the higher the examination of taxes carried out, the corporation tax will increase; Tax amnesty has not been proven to strengthen the positive influence of market performance, corporate governance and tax audits of corporate taxes. For the sensitivity model with ETR, none of the proposed hypotheses has been proven.

South Asian Association for Regional Co-operation (SAARC) was founded to achieve better standards of living through greater development in South Asia. SAARC has moved nearer in even though many of its member countries failed to realize the benefit of developing intra-regional trade. Despite the formation of a South Asian Free Trading Area (SAFTA) intra-regional trade performance is not satisfactory relative to South Asia’s total trade flow. The main objective of this study is to identify the impediments to boost the intra- to a status of a borderless market regional trade flow of South Asian Region. The study selected the qualitative research methodology where twenty in-depth face to face interviews were carried out with both local as well as regional stakeholders who engage in South Asian regional trade activities. Template analysis was used as the method of data analysis. Secondary data sources used to triangulate the interview data. The research identified four (4) major impediments as the Regional market structure, Regional social structure, Political and economic structure, and Tariff structure. Implications and recommendation developed as it was identified the attractiveness of niche markets, the suitability of localizing marketing strategies, the advantage of entering into strategic alliances between regional and outside companies, and suitability of developing a regional supply chain network and a regional brand name.

Grapes are one of the most delicious refreshing and nourishing fruits. Afghanistan produces 9.84 lakhtonnes of Grapes during 2018 (FAO statistics). It is one of the important commodities in the export basket of Afghanistan. The major export markets for Afghan’s fresh grapes are Pakistan and India. The major export markets for dried grapes (raisin) are India, Russia, Belarus, USA, Pakistan and UK. The present study aims to quantify the export performance and changing the structure of Grapes and raisin exports from Afghanistan. Secondary data on area, production and country-wise quantity exports of fresh and dried grapes were collected from FAO statistics, ITC and APEDA for a period of 13 years from 2006 to 2018. Compound Annual Growth Rate was computed for studying the trend in the area, production, yield, export quantity and export value for fresh and dried (raisin) grapes. Markov chain analysis was attempted to assess the direction of change in exports. Markov chain analysis results showed that Pakistan is the stable market for Afghan fresh Grapes and India and France are less stable markets. The major reasons are a geographical advantage for Pakistan which gave a competitive advantage over other countries concerning fresh grapes. India, Russia and Pakistan are stable markets for dried grapes and USA, UK, Germany and Belarus are less stable markets. India is the main country to import dried grapes (raisin) in the next five years. It shows a high value in terms of quantity and percentage which is more than 50 percent of all Afghanistan's dried grapes (raisin) export.

Paddy is an important cereal crop of the country and Uttar Pradesh, which is second largest producer of paddy in the country with 11.99 per cent share. The current study was conducted on primary data collected from 50 farmers from Mau district of Uttar Pradesh during the agricultural year 2017-18. The fixed and variable cost ratio in paddy seed production was 20:80. Human labour was the major cost component (42.21 per cent of total cost) followed by manures and fertilizers (11.85 per cent), bullock & machine labour (11.80 per cent), plant protection chemicals (4.53 per cent), irrigation (3.18 per cent) and seed (1.99 per cent). Total cost incurred in seed production of paddy was Rs. 51882 per hectare, while the net and gross returns were Rs. 28506 and Rs. 80388 per hectare respectively with the BC ratio 1.55. Total cost pertinent to paddy certified seed production was 11.36 per cent higher than grain production. The gross return was 18.92 per cent higher in seed production (Rs. 80388/ha) than grain production (Rs. 67600/ha). Net return from seed production of paddy was 35.66 per cent (Rs. 28506/ha) higher than grain production (Rs. 21012/ha). According to cost C₂, cost of production of paddy grain and seed calculated to Rs. 1096 and Rs. 1231 per quintal. The return to the farmers on cost C₂ was 45.07 and 55.0 per cent above cost of production for paddy grain and seed respectively. Similarly, cost of production according to cost A2 & FL (Family Labour) of paddy grain and seed calculated to Rs. 863 and Rs. 996 per quintal. The return to the farmers on cost A₂ & FL was 84.24 and 91.57 per cent above cost of production for paddy grain and seed respectively. Production of paddy seed showed higher profitability to the farmers with encouraging net returns, which implies that the quality seed production area could be increased for higher income generation.

The main objective of the study is to examine the effect of organizational transparency on organizational performance. The type of survey research design used for the study is cross sectional survey research design technique. The sample size for the study is 200 employees from four selected insurance companies in Lagos State. The study adopted the simple random sampling technique in the selection of the insurance companies whose employees participated. Stratified random sampling technique was also used. Data was collected through the use of structured questionnaire. To establish the reliability of the instrument, a test-retest method was used. The statistical techniques of data analysis applied includes: descriptive statistics, correlation and multiple regression analysis. All analysis was done by using the statistical package for social sciences (SPSS) software version 23 Findings showed that information disclosure, adherence to explicit values and people-centered leadership has significant positive relationship with organizational transparency. The study concluded that organizational transparency has effect on organizational performance. The study recommended that in order to transform the insurance industry into a greater height the key players should always disclose relevant information, adhere to explicit values and practice people-centered leadership. The study established that information disclosure, adherence to explicit values and people-centered leadership are very good measures of organizational transparency. The implication of the finding is that information disclosure is considered to enable observability, accountability, certainty and better conduct. When organizations deliver clarity and insight, stakeholders can see through the organization this will create trust. Organizations become predictable, dependable and trustworthy when they adhere to explicit value. People-centered leaders care about both results and employees—they know the only way to obtain results are through the employees.

This study examined the link between team satisfaction and work-family conflict and explored the mediating effects of flexible work options and job demands in this relationship. It consisted of a survey among employees from five Irish companies. The sample consisted of 220 employees, a response rate of 53%. Overall, findings showed that team satisfaction had a negative association with work-family conflict and negatively predicted work-family conflict; the Beta Coefficient for this regression was -.17, t(199) = -2.547, p < .05). Similarly, team satisfaction demonstrated direct effects = -.25, SE = .09, p < .01, 95%CI = -.43 and -.07; and total effects = -.33, SE = 0.95, p < .001, 95% CI = -.52 and -.14 on work-family conflict. The study further found an indirect effect of team satisfaction on work-family conflict through pace of the tasks which is an aspect of job demands; indirect effect = -.06, SE = .032, 95% (Bootstrap CI) = -.13 and -.01. Practical implications and future research lines are discussed.

This study focuses on accrual-based earnings management. The purpose of this study is to establish an innovative and high-accuracy model for detecting earnings management using hybrid machine learning methods integrating stepwise regression, elastic net, logistic regression (Logit regression), and decision tree C5.0. Samples of this study are the electronic companies listed on the Taiwan Stock Exchange, and data are derived from the Taiwan Economic Journal (TEJ) for a period of ten years from 2008 to 2017. Results show that the earnings management detection model, as established by elastic net and C5.0, provides the best classification performance, and its average accuracy reaches 97.32%.

This review of literature explores the literature on the concept of organisational leadership which is dedicated to the leader’s commitment to ensuring the common good. A hundred and eighty four articles were identified that focused on six main types of leadership, namely, transformational leadership, ethical leadership, spiritual leadership, responsible leadership, servant leadership and authentic leadership. These approaches to leadership focus on difference aspects of organisational leadership, on its ethicality, morality, spirituality and sustainability. Effort has been also made to identify how a leader uses these values to influence his/her followers and the current challenges faced by each type of leader discussed. This paper further explores the contemporary leadership issues under each approach. Overall, it was found that over the years, organisational leadership studies that focused on the common good were complex and emerging and that this subject has attracted the attention of many leadership researchers. However, there are still areas coming under these diverse leadership approaches which should be continuously researched. Therefore, the paper concludes with possible avenues for future research in this field.