The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with…
Abstract
Purpose
The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy.
Design/methodology/approach
This study uses a comprehensive approach to explore various aspects of VAT, including its mechanics, collection process and global trends. It uses a comparative analysis of different types of taxes and their potential impact on economic growth. Additionally, it examines the role of the law in establishing tax systems, and how the law makes VAT more effective.
Findings
The research highlights the importance of legal frameworks in implementing VAT strategies and addressing associated challenges. It also identifies the advantages and disadvantages of VAT and discusses its role in diversifying economic income sources to ensure a sustainable national revenue stream.
Originality/value
This research contributes to the literature by offering insights into the interplay between law, taxation and economic development, particularly focusing on the effectiveness of VAT. It provides original perspectives on legal strategies to optimise VAT systems and enhance economic growth.
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Abdullah Alqahtani, Amine Lahiani and Ali Salem
This paper aims to investigate the transmission of international oil prices to the stock market indices of the Gulf Cooperation Council (GCC) countries over the weekly period from…
Abstract
Purpose
This paper aims to investigate the transmission of international oil prices to the stock market indices of the Gulf Cooperation Council (GCC) countries over the weekly period from April 07, 2004, to August 15, 2018.
Design/methodology/approach
The authors use the augmented Dickey–Fuller (ADF) unit root test to check the order of integration of data series. Afterward, the authors use the ordinary least square method to determine the spillover of international oil prices to the stock markets of GCC countries while accounting for the time-varying volatility of oil and stock market returns through the generalized autoregressive conditional heteroskedasticity. Then, the Johansen (1991) cointegration test is used to determine the long-run equilibrium relationship. Finally, the Granger (1969) causality test is used to determine the short-run causal effects between oil and the stock markets returns of GCC countries.
Findings
The findings indicate that the stock markets of GCC countries are efficient and respond significantly to international oil prices and evidence of high volatility associated with oil returns.
Originality/value
Investors and portfolio managers should consider the association between international oil prices and GCC stock returns when allocating their funds for diversification strategy. Moreover, policymakers should better understand the behavior of local stock markets.
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Hilary Omatule Onubi, Ahmad Sanusi Hassan, Nor'Aini Yusof and Ali Ahmed Salem Bahdad
The COVID-19 health crisis has brought about a set of extra health and safety regulations, and procedures to the construction industry which could influence projects' economic…
Abstract
Purpose
The COVID-19 health crisis has brought about a set of extra health and safety regulations, and procedures to the construction industry which could influence projects' economic performance (EP). The aim of this paper is to examine the effect of adopting COVID-19 safety protocols on construction sites on the economic performance (EP) of construction projects.
Design/methodology/approach
Employing the survey method using a structured questionnaire, data were collected from small- and large-sized construction projects in Nigeria and analysed using partial least squares structural equation modelling (PLS-SEM) technique.
Findings
The findings reveal that job re-organization and sanitization have negative significant effects on EP, while social distancing and specific training have no effect on EP. Furthermore, project size moderates the relationship between job re-organization, sanitization, specific training and EP with the stronger effect on the relationships observed in big projects, except for the relationship between sanitization and EP where the moderating relationship is stronger in small projects. However, there is no significant moderating effect of project size on the relationship between social distancing and EP.
Practical implications
As construction project sites continue to operate amidst strict safety protocols, this study offers theoretical and practical insights on how construction projects can adhere to the safety protocols while performing economically.
Originality/value
The originality of this study's findings stems from the fact that it is among the first to provide greater insight on how construction projects have fared economically considering the impact of the various COVID-19 protocols.
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Hilary Omatule Onubi, Nor'Aini Yusof, Ahmad Sanusi Hassan and Ali Ahmed Salem Bahdad
The coronavirus disease 2019 (COVID-19) pandemic has had major impacts on the performance of construction projects that have adopted social distancing measures. This study…
Abstract
Purpose
The coronavirus disease 2019 (COVID-19) pandemic has had major impacts on the performance of construction projects that have adopted social distancing measures. This study examines the effect of social distancing measures on project schedule performance through job reorganization on construction project sites.
Design/methodology/approach
Responses were obtained through a survey of 154 construction projects and analysed using the partial least square structural equation modeling (PLS-SEM) technique.
Findings
The findings established that social distancing has a negative effect on schedule performance, social distancing has a positive effect on job re-organization and job re-organization has a positive effect on schedule performance. Additionally, the results indicate that job re-organization partially mediates the relationship between social distancing and schedule performance, while social distancing moderates the relationship between job re-organization and schedule performance with low social distancing having the stronger positive effect.
Originality/value
This study contributes theoretically to a greater understanding of the impact of adopting COVID-19 safety measures such as social distancing on the schedule performance of construction projects. The study also shows how social distancing could lead to schedule performance through job reorganization.
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Violence against women and girls is globally prevalent. Overcoming it is a prerequisite for attaining gender equality and achieving sustainable development. The United Nation's…
Abstract
Violence against women and girls is globally prevalent. Overcoming it is a prerequisite for attaining gender equality and achieving sustainable development. The United Nation's 2030 Agenda for Sustainable Development considers technology as a means to combat violence against women and girls, and there is ample evidence on the positive impact of technology in combating violence. At the same time, however, technology can promote and perpetrate new forms of violence. Research shows that more than 70% of women and girls online are exposed to forms of cyber violence. Most of these cases remain unreported.
This chapter argues that technology contributes to increasing cyber violence against women and girls which in turn leads to severe social and economic implications affecting them. It also argues that legislative and policy reforms can limit this type of violence while enabling women and girls to leverage technology for empowerment. It highlights cases of cyber violence in the Arab region and provides an overview of applicable legislative frameworks. The chapter concludes with recommended policy reforms and measures to strengthen and harmonize efforts to combat cyber violence against women and girls in the Arab region.
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Mohamed H. Sharaf, Adham M. Nagiub, Salem S. Salem, Mohamed H. Kalaba, Esmail M. El Fakharany and Hamada Abd El-Wahab
This study aims to focus on the preparation and characterization of the silver nanowire (AgNWs), as well as their application as antimicrobial and antivirus activities either with…
Abstract
Purpose
This study aims to focus on the preparation and characterization of the silver nanowire (AgNWs), as well as their application as antimicrobial and antivirus activities either with incorporation on the waterborne coating formulation or on their own.
Design/methodology/approach
Prepared AgNWs are characterized by different analytical instruments, such as ultraviolet-visible spectroscope, scanning electron microscope and X-ray diffraction spectrometer. All the paint formulation's physical and mechanical qualities were tested using American Society for Testing and Materials, a worldwide standard test procedure. The biological activities of the prepared AgNWs and the waterborne coating based on AgNWs were investigated. And, their effects on pathogenic bacteria, antioxidants, antiviral activity and cytotoxicity were also investigated.
Findings
The obtained results of the physical and mechanical characteristics of the paint formulation demonstrated the formulations' greatest performance, as well as giving good scrub resistance and film durability. In the antimicrobial activity, the paint did not have any activity against bacterial pathogen, whereas the AgNWs and AgNWs with paint have similar activity against bacterial pathogen with inhibition zone range from 10 to 14 mm. The development of antioxidant and cytotoxicity activity of the paint incorporated with AgNWs were also observed. The cytopathic effects of herpes simplex virus type 1 (HSV-1) were reduced in all three investigated modes of action when compared to the positive control group (HSV-1-infected cells), suggesting that these compounds have promising antiviral activity against a wide range of viruses, including DNA and RNA viruses.
Originality/value
The new waterborne coating based on nanoparticles has the potential to be promising in the manufacturing and development of paints, allowing them to function to prevent the spread of microbial infection, which is exactly what the world requires at this time.
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Bataa Sayed Mohamed Mazen, Badawi Mohamed Ismail, Rushdya Rabee Ali Hassan, Mahmoud Ali and Wael S. Mohamed
The purpose of this study is to detect the effect of some natural cellulosic polymers in their nano forms with the addition of zinc oxide nanoparticles on restoring the lost…
Abstract
Purpose
The purpose of this study is to detect the effect of some natural cellulosic polymers in their nano forms with the addition of zinc oxide nanoparticles on restoring the lost mechanical strength of degraded papyrus without any harmful effects on the inks.
Design/methodology/approach
In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.
Findings
In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.
Originality/value
The effect of strengthening materials was studied on cellulose and carbon ink, which makes this study closer to reality as the manuscript is the consistent structure of cellulose and inks, whereas most of the literature stated the impact of consolidation materials on the strengthening the cellulosic supports without attention to their impact on inks.
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KUWAIT: Short-term political tensions could ease
Details
DOI: 10.1108/OXAN-ES273211
ISSN: 2633-304X
Keywords
Geographic
Topical
Rania Ali Albsoul, Muhammad Ahmed Alshyyab, Sawsan Alomari, Hashim AlHammouri, Zaid Al-Abed, Zaid Kofahi, Raya Atiyeh, Rana Alsyoof, Ashraf Jamrah, Abdulwahab Alkandari, Erika Borkoles, Sireen Alkhaldi and Gerard Fitzgerald
To assess patient safety culture in a teaching hospital in Jordan, identify the demographic and professional characteristics that impact safety culture, and benchmark patient…
Abstract
Purpose
To assess patient safety culture in a teaching hospital in Jordan, identify the demographic and professional characteristics that impact safety culture, and benchmark patient safety culture with similar studies in the region.
Design/methodology/approach
A cross-sectional design was applied. Responses were analyzed using SPSS software. Descriptive and inferential statistics were used to analyze the data.
Findings
In total, 430 (80.5%) participants were nurses and physicians; 300 (56.20%) were females; 270 (50.6%) were in the age group 25–34 years of age. Participants provided the highest positive ratings for “teamwork within units” (60.7%). On the contrary, participants recorded a low positive reaction to the proposition that the response to error was punitive in nature. Of the participants, about 53% did not report any events in the past year.
Originality/value
The average positive response of PSC composites varied from 28.2 to 60.7%. Therefore, patient safety culture in this Jordanian hospital was revealed fragile. This research informs and enables managers and policymakers to plan for future interventions to improve patient safety culture in healthcare institutions.