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Abstract - The Effect of Incorporating a Human Capital’s Analysis into Strategic Planning
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Abstract: This paper gains a better understanding about the relation between Business Strategy and Human Capital and of how the introduction of a clear human capital analysis in early stages of strategic planning impact Strategy Execution and the company’s achieved results. The findings show that Human Capital and Business Strategy have an intimate relationship. In fact, through literature review, surveys and interviews we were able to understand not only that the alignment between a company’s human capital and its outline strategy is critical for strategy implementation and execution but also that the use of a Human Capital Analysis, along with other management tools, in strategic planning helps to maximize the efficiency of achieved results, on one hand, by enabling to design more realistic and doable strategies, it helps to align the strategy with the company’s human capital strengths and weaknesses in order to reduce the strategy execution GAP allowing maximizing the efficiency of achieved results and, on other hand, by enabling the right alignment between who defines the corporate strategy and who implements it, it helps the whole company´s human capital become more productive and productive people don’t waste time or resources allowing maximizing the efficiency of achieved results. The study’s conclusions point towards the need of rethinking the classic tools used in strategic planning, in order to diminish the Strategy Execution GAP and to help companies achieving better results. Keywords: Business Strategy, Human Capital, Strategic Planning. |
Abstract - The Effect of Tax System on Shareholder Decisions when Choosing a Accounting Principles
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Abstract: This paper aims to identify the factors that affect the decisions of the tax system to choose the accounting principles in Iraqi companies. The focus is on managing perceptions of the impact of the tax system on cost and the views of stakeholders in accounting principles. In a Real data,wepick Final budgets end of the year data of the 2 most important companies in Iraq, and the statement of their views on the impact of the figures reported by stakeholders in the companies and how to track companies specific targets linked to profit. According to the participants in the real data accounting figures and the impact of corporate perceptions of stakeholders and selection of accounting principles, tracking corporate goals for profit is not consistent with the objective of minimizing the tax system for companies. |
Abstract - The Effects of Determinants of Government Expenditure on Education and Health: Evidence From SADC Economies
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Abstract: Health and education expenditure play a major role in determining the well-being and development of the people. However, SADC economies have poor health and education indicators, despite high expenditure by governments. The purpose of this study is to assess the determinants of government expenditure on health and education in SADC countries. This study used the annual data covering the period 1997 to 2017. FMOLS1 and DOLS2 are applied to estimate the parameters of each variable understudy. The techniques were developed to estimate and test hypothesis about cointegrating vector to panel data. Overall the results revealed that gross domestic product, population growth and corruption are crucial determinants of health and education expenditure in SADC countries. Therefore, governments in SADC can implement policy that are pro economic growth, and measures that discourages corruption. This can be achieved by allocating high budget on education expenditure, and implementing independent corruption agencies. Keywords: Government Expenditure, Government Expenditure on Education, Government Expenditure on Health, Corruption, Economic Growth, Population, Panel data. |
Abstract - The Effect of Transparency Policies on Shadow Economy: Measurement and Evidence from Korea
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Abstract: This paper provides a new and simple methodology to examine the relative size of the shadow economy to the official one using the quantity theory of money identity. We measure the shadow economy size in Korea annually. The Korean government has implemented various transparency policy measures to identify the tax source in commercial transactions. We find significant evidence that credit card encouragement and the cash payment receipt system have a negative effect on the shadow economy size. Keywords: Shadow economy, transparency policy, credit card, cash payment receipt, quantity theory of money identity. |
Abstract - The Effects of Expectation Inflation on Aggregate Demand: Examining the South African Inflation Expectation Channel of South African Monetary Policy
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Abstract: South Africa targeted inflation since February 2000 as its monetary policy framework to ensure long-run price stability and continues to pursue a target of 3-6% for headline CPI inflation. Monetary policy emphasises the importance of promoting economic growth that can be sustained and maintenance of low inflation in an economy. Therefore, the paper seeks to check whether a relationship between economic growth (GDP) and expectation inflation exists. The autoregressive distributive lag (ARDL) econometric methodology was employed to achieve the objectives. The ARDL bounds test found that there is a long-run cointegration between GDP and expectation inflation. Moreover, the ARDL results revealed that in the long run expected inflation had a negative significant effect on GDP. This implies that lower expectation inflation could stimulate economic growth. It is recommended that South Africa should continue to target inflation because its target band of 3% to 6% keep policy makers on the loop. Keywords: Monetary policy transmission mechanism, price stability, economic growth, expectation inflation, Autoregressive Distributive Lag. |