Country Perspective Research Articles

2.H. Round table: Health system description and comparison: lessons from the WHO/Observatory Insights series

Abstract The European Observatory on Health Systems and Policies has been working for more than 25 years on the systematic description, analysis and comparison of health systems in Europe. This workshop explores experiences so far with a new series of health system profiles, the Health Systems in Action (HSiA) Insights, launched in 2021 in collaboration with the WHO Regional Office for Europe. The first round of the Insights in 2021 was a pilot series, covering just five countries (Georgia, Kyrgyzstan, North Macedonia, Ukraine, and Uzbekistan). Since then, the series has grown to 13 countries in 2022 and in 2024 is covering almost all WHO Member States that are outside of the European Union (EU). The Insights aim to provide short and easily accessible documents that provide core information on a country’s health system, its key strengths and challenges, how it compares to other health systems in Europe, and how it impacts on the health of its population. This roundtable provides a platform for sharing experiences with devising, writing and using the series so far, bringing in country and comparative perspectives and involving the audience. The objectives of the roundtable are to a) identify best practices for the comparative description and analysis of health systems in the form of a series of country profiles; b) explore the challenges of drawing up country profiles where comparative data are lacking, incomplete or politicized; c) identify ways of disseminating and using country profiles; d) establish an opportunity for cross-country learning and skills development for the writing of health system descriptions and analyses. The roundtable will consist of four speakers. It will start with three very brief country presentations on the Insights for Israel, North Macedonia and Kazakhstan, followed by a brief comparative perspective on how to capture, compare and analyse health workforce trends across a broad set of countries, which is the Spotlight section of the 2024 round of Insights. This will be followed by a broad discussion with audience interventions to bring in the experience of other experts and countries. The moderated discussion will emphasise key learning points on how to devise a comparative series, how to write health system profiles and how best to use them to inform health policy-making. Key messages • The regular monitoring of health systems and policies is challenging, but essential for improving them. • Health system summaries require systematised approaches and up-to-date comparative data. Speakers/Panelists Ruth Waitzberg Technische Universitat Berlin, Berlin, Germany Yerbol Spatayev WHO Country Office Kazakhstan, Astana, Kazakhstan Simona Atanasova WHO Country Office North Macedonia, Skopje, Republic of North Macedonia Tomas Zapata WHO/Europe, Copenhagen, Denmark

Corporate tax avoidance and narrative disclosure tone: a developing country perspective

Purpose This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan. Design/methodology/approach Data for 125 companies listed on the Pakistan Stock Exchange (PSX) are collected over 10 years from 2011 to 2020. Sentiment analysis is conducted to determine the disclosure tone, and regression analysis is used to test the association between the variables. Findings This paper finds that firms that engage in tax avoidance tend to use a more positive disclosure tone and are more likely to engage in impression management. Moreover, promoting sound governance through board independence and gender diversity is associated with a less positive disclosure tone. However, firms with more family board members and higher foreign ownership are more likely to use a more positive disclosure tone. Practical implications Regulators can use this information to develop better guidelines to protect investors and ensure faithful disclosures to address both positive and negative news. Originality/value The study contributes to the literature by examining corporate tax avoidance as a determinant of narrative disclosure tone, a relationship that has not been widely explored. Moreover, as most disclosure tone research has been conducted in developed countries, this paper provides valuable evidence from a developing country.

Silence in the Synchronous Virtual Classroom: A Developing Country Perspective

This paper addresses the pervasive absence of student verbal participation in the virtual classroom in a developing country context. While student non-verbal participation is not new, it has taken on new significance in the context of the virtual classroom as many institutions of higher learning continue to embrace online teaching post-COVID-19. The study focuses sharply on Botswana. A structured questionnaire that sought to capture students’ perception of the extent and impact on learning of student non-verbal participation in the virtual classroom was distributed to students at the largest university by student population in the country. Since the study is set in a developing country context, and such contexts are usually characterized by a pervasive lack of resources, the questionnaire also sought to capture students’ perceptions of the availability of resources to participate in virtual classrooms. The data collected were subjected to quantitative methods of analysis, with the help of STATA. The study revealed that student non-verbal participation in virtual classrooms is not unique to developed countries. The study also highlighted that students have different preferences regarding non-verbal participation in the virtual classroom: some prefer classroom engagement, while some prefer to listen to instructors rather than speak. The emerging policy implication is that it is essential for instructors to balance the needs and expectations of these different categories of students. There is an emerging literature that considers how instructors can enhance interaction in the virtual classroom. The best approach depends on context. The study also underlined the important role that institutions of higher learning can play in making online teaching accessible to students from different social backgrounds through program design. At the University of Botswana for instance, all students are introduced to information and communications technology (ICT) training in the first year of their programmes, equipping them with the necessary skills to gainfully participate in virtual classes. In terms of resource availability, the study revealed gaps that require policy intervention: there is a need for the government to consider subsidizing government-sponsored students to purchase digital devices within the context of their scholarships; it is also important for the government to continue investing in ICT infrastructure and developing pricing policies that make internet services accessible.

Value relevance of accounting information in Morocco: impact of profitability and earnings management strategies

PurposeThis study examines the value relevance of accounting information for publicly listed Moroccan companies and analyzes how profitability affects stock market valuation. Additionally, the study explores earnings management strategies used to avoid losses and earnings decreases.Design/methodology/approachEmpirical tests use the Ohlson (1995) Price model to assess the extent to which accounting information explains variation in stock prices for the period 2012–2021. Moreover, the study applies the Burgstahler and Dichev (1997) approach to analyze earnings management strategies used by listed Moroccan companies.FindingsThe findings suggest a positive and significant relationship between the book value, net earnings and the market value of stocks. Additionally, profitability is identified as a crucial factor significantly influencing the relevance of accounting figures. Moreover, the analysis of the distribution of earnings reveals that listed Moroccan companies engage in earnings management to avoid losses and decreases in earnings.Practical implicationsThe findings hold practical significance for investors, corporate leaders, accountants and stakeholders relying on accounting information for decisions. They also offer insights for Moroccan stock market regulators to improve accounting quality and market efficiency.Originality/valueThe study shows the extent to which stock prices reflect the accounting information from an emerging country perspective, contributing to a predominantly unexplored area of literature regarding economies in transition. Moreover, the study offers crucial insights into the influence of profitability on the market value of listed Moroccan companies and sheds light on the utilized earnings management strategies.

Psychic Distance’s Impact on China’s Reverse M&A Innovation

ABSTRACT In this study, we examined Chinese firms’ cross-border reverse mergers and acquisitions (M&As). From the perspective of internal and external uncertainties, as well as the essence of psychic distance (PD), we established five dimensions of the PD of cross-border reverse M&A: cultural distance, national image, degree of internationalization, top management team (TMT)‘s overseas background, and perceived distance. Using fuzzy-set qualitative comparative analysis (fsQCA), we found that the impact of PD on innovation performance was a combination of multiple factors, showing three types of configurations: external uncertainty dominant, internal uncertainty dominant, and perceived distance dominant. We further explored the interactions between knowledge conditions, such as firm size, industry relevance, and relative knowledge scale, and PD. This study supplements and expands current theories on the internationalization of emerging market enterprises from the perspective of latecomer countries.

Social Media Addiction and Its Consequences Among Youth: A Developing Country Perspective

This study investigates how loneliness and self-regulation affect social media addiction in young people in developing nations, as well as how this addiction impacts their personal family life and jobs. Purposive and snowball sampling methods were used to gather data from 514 respondents using a structured questionnaire. Structural equation modelling was used to analyze the theories of addiction. The multivariate statistical analysis indicates that social media addiction is positively influenced by loneliness and self-regulation. Moreover, loneliness is a contributing factor to the development of social media addiction, while self-regulation affects personal and family conflicts, as well as academic or professional performance. Additionally, the personal and family conflicts that arise from social media addiction have a significant impact on academic or professional performance. The study has twofold implications. It expands addiction theories by integrating aspects of self-regulation and loneliness, thereby contributing to its theoretical implications. Essentially, the results assist policymakers in formulating plans to reduce social media addiction and harness the potential of young people for the progress of the nation.

Impact of Mobile Money innovation in Ghana on bank profitability

The study investigated the bank specific, industry and macroeconomic factors that impact the profitability of banks from a developing country perspective. The differentiator for this paper is the inclusion of mobile money floats as a factor that influence bank profitability in a mobile money driven financial system. Using panel data techniques, the study found that bank-related factors that drive bank profitability are operating expense ratio, capitalisation, and bank size. All macroeconomic variables included in the study are also important in explaining bank profitability and so is market concentration and regulation. The study however, revealed that mobile money floats does not influence bank profitability significantly, however, bank size complements and moderates the relationship between mobile money and bank profitability positively. The study recommend that smaller banks should invest more in information technology to attract more mobile money floats to improve upon profitability and consequently financial inclusion and economic development.

A triple bottom line decision framework for sustainable business location in the retail sector: a developing country perspective

A triple bottom line decision framework for sustainable business location in the retail sector: a developing country perspective

Air pollution and firms' export product quality: Evidence from China

AbstractThis study provides causal estimates of the effect of air pollution on firms' export product quality, based on China's experience. Using thermal inversions as an instrument, a 1% increase in PM2.5 is associated with a 0.25% decrease in export product quality. A series of tests indicates the robustness of our main result. Heterogeneity analysis reveals that the negative impact of air pollution on export product quality is only significant among regions with high levels of air pollution. In addition, we find that air pollution also reduces firms' export sales, share and probability. Our study provides original evidence for the relationship between air pollution and firms' export product quality, offering a unique perspective for countries to enhance export competitiveness.

Agriculture 4.0 adoption challenges in the emerging economies: Implications for smart farming and sustainability

To ensure food security in this age of production and supply disruption, the agricultural sectors of emerging economies are gradually adopting more smart technologies to achieve sustainability. However, literature on the challenges of adopting Agriculture 4.0-based smart farming technologies is still very limited. This research, therefore, explores the contextual interrelation among the challenges to adopting Agriculture 4.0-based smart technologies in the agricultural production system from a developing country's perspective and prioritizes the identified challenges. A case study was conducted in Bangladesh, an emerging economy, where data was collected through interviews and focus group discussion sessions. A total of 21 challenges were finalized as relevant to the country's context. The Interpretive Structural Modeling (ISM) technique was deployed to develop a hierarchical structure depicting the challenges' interrelations. The challenges were later ranked based on their relevant weight using the Best-Worst Method (BWM). This study finds technological complexity, lack of collaboration among different stakeholders, inadequate support from the government, and lack of action plans to have very high driving power. Challenges such as high initial investment and operational costs, lack of skilled workforce, and farmers' resistance were found to be dependent challenges. This study is expected to contribute by providing a deeper insight into the challenges of adopting Agriculture 4.0 in emerging economies so that practitioners can take effective mitigating measures to streamline the plant-based agricultural production systems to promote food security and sustainability.

Challenges Facing Women Entrepreneurship: A Developing Country Perspective

This article examines the challenges faced by women entrepreneurship in Kampala City, Uganda. Our main objective was to investigate the impediments to the growth of businesses owned by women. We adopted a qualitative phenomenological approach for the study in order to get an in-depth understanding of impediments to the growth of businesses owned by women. Random purposeful sampling was used to select 13 women entrepreneurs. The results indicate that competition, liquidities and financial challenges, discouragement by men, discrimination, limited family support, harassment, limited business time, lack of trainings and poor business location are the major challenges faced by women entrepreneurs in Kampala, Uganda. The study provides a significant contribution to the already existing literature on women entrepreneurship by providing initial evidence of the practical challenges they face as entrepreneurs using evidence from a developing country—Uganda. Besides, the study suggests the need to provide more entrepreneurial skills to women to enable them to manage their businesses appropriately. Also, women need to be empowered to easily access finances to help them boost their businesses to trade globally.

Drivers and obstacles on refugee entrepreneurship. The host country perspective

Refugee entrepreneurship encompasses the enterprising endeavors undertaken by individuals forced to flee their home countries. This research area has gained scholarly traction due to its profound relevance in the socio-economic perspective. To provide a comprehensive understanding of this phenomenon, a thorough systematic literature review was conducted, drawing upon the Scopus and Web of Science databases. The review scrutinized a corpus of 57 scholarly articles, which were analyzed and categorized into two main themes: the profile of refugees regarding their entrepreneurial intentions, and the contextual factors within the host countries that either facilitate or impede their entrepreneurial pursuits. Refugee entrepreneurship is associated with the necessity-driven perspective, as individuals often embark on entrepreneurial ventures due to the shortage of viable employment opportunities in their host countries. However, there exists a nuanced perspective wherein some refugees leverage their innate entrepreneurial traits, finding resonance between the economic landscapes of their home and host countries. Nevertheless, the inception of entrepreneurial endeavors is invariably accompanied by some obstacles, spanning legal, financial, and socio-economic domains. These obstacles do not deter the entrepreneurial spirit ingrained within many refugees. Instead, they serve as catalysts for resilience and innovation, prompting the formulation of adaptive strategies to surmount barriers and carve out pathways to success, underscoring the economic activity of displaced individuals and exemplifying their capacity to effectuate positive change amidst adversity.

An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance

Purpose: To determine business owners’ perceptions of and support for a national tax lottery system in South Africa. Motivation: Tax compliance in developing countries is a challenge for governments, which depend on tax revenue to provide public goods and services. A tax lottery system has been recommended for South Africa, where customers would demand receipts for purchases that serve as lottery tickets and create paper trails that would expose tax non-compliant businesses. Literature indicates that small businesses find the process burdensome, costly, and detrimental to competitiveness and growth, particularly when customers are lost to larger businesses that are better equipped to routinely supply receipts. Design: An exploratory approach, using an online survey of suppliers to gauge their perceptions of a South African tax lottery system was followed. Findings: Of the respondent, 51% expressed support for a tax lottery system, and thus, at an exploratory level, business owners in South Africa do not seem to support a tax lottery. This is an important finding, since suppliers play an integral role in the implementation of a tax lottery system. Further research should be conducted to determine the views of a more representative sample of suppliers, to determine whether they would play their part in administering such a system. Suppliers’ biggest concern was government corruption in implementing such a system. Contribution: This study contributes to the body of knowledge on tax lotteries, particularly from a developing country perspective; furthermore, few empirical studies take the supplier perspective and acceptance of a tax lottery into account.

Regulation of Environmental Responsibility by Multinational Enterprises: From the Perspective of Host States

With the vigorous development of the global economy, the global ecology and environment are deteriorating. As one of the main economic activities in the world, transnational corporations greatly promote the economic development of the home country and the host country. However, at the same time, when transnational corporations conduct business activities overseas, due to various reasons, their activities in the host country have a great impact on the surrounding environment, and have caused actual environmental harm to the local environment. This paper uses the method of case analysis and comparative analysis to study. Therefore, this paper discusses the environmental regulation of multinational enterprises from the perspective of the host country. It examines how host countries implement local environmental standards and the impact of MNEs activities on the local environment. The analysis includes a discussion of the effectiveness of the current regulatory framework and its ability to hold multinational corporations accountable for environmental degradation. At the same time, taking the environmental impact as an example, the problems existing in the current legal regulatory framework are pointed out. Finally, the paper proposes strategies to strengthen the environmental responsibility and sustainability practices of MNE operating in host countries.

A DEFESA CIVIL NO CONTEXTO BRASILEIRO

Civil Defense in Brazil plays a fundamental role in protecting the population against natural disasters and emergencies. This article analyzes the structure of Civil Defense in the country, its challenges and future perspectives for improving the effectiveness of prevention and response operations. The research includes a review of current practices using academic sources and official documents, the article provides a comprehensive overview of the functions and challenges of Civil Defense in Brazil. The first part of this study explores the genesis of Civil Defense in Brazil, its main stages of evolution and the legislation that shaped its current structure, implementation and impact of PNPDEC, highlighting its importance for protecting the population and managing disasters in the country. The second part analyzes the challenges of Civil Defense in Brazil. This study provided a comprehensive understanding of Civil Defense in Brazil, which allowed us to analyze its biggest challenges and indicate the main points that require attention and improvement for the effective performance of Civil Defense in the Brazilian context.

The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality

Purpose The main purpose of this study is to determine the antecedent factors of digital financial disclosure language adoption and its impact on decreasing financial information asymmetry and increasing its quality. Design/methodology/approach The data was obtained from 116 financial managers, who are working and responsible for preparing and filing financial statements reports in listed Jordanian firms in the Amman Stock Exchange. The partial least squares structural equation modeling approach is used for data analysis. Findings The empirical results revealed that the adoption of digital financial reporting is positively influenced by perceived usefulness and perceived ease of use. Besides, the outcomes also confirm that the adoption of digital financial reporting positively influences accounting information quality, and hence hypotheses H1, H2 and H3 were accepted. Originality/value This study varies from previous studies because it is considered among the first empirical studies that determine the antecedent factors of digital financial reporting adoption and its impact on improving accounting information quality and sustainability in an empirical setting from a developing country perspective such as Jordan.

Teacher Learning Outcomes on Post COVID-19: A Review Based on Malaysia and other Asian Countries Perspective

Teacher Learning Outcomes on Post COVID-19: A Review Based on Malaysia and other Asian Countries Perspective

Trade and energy efficiency: theory and evidence

PurposeSome existing studies have begun to discuss how trade will change the environment from a country or province perspective. However, so far, only a limited number of studies have provided evidence at the product level. This study aims to investigate the environmental impacts of trade at the product level.Design/methodology/approachThe effects of importing intermediates and capital inputs on energy performance are examined using theoretical analysis. Empirical analyses are conducted using data on product trade, and the effects of importing intermediate inputs and capital inputs on energy efficiency are identified using a Propensity Score Matching-Difference in Difference (PSM-DID) estimation.FindingsThe results demonstrate that importing intermediates and capital inputs effectively enhance energy efficiency. Importing these inputs from foreign markets leads to increased productivity and ultimately improves energy performance.Originality/valueThis research provides new evidence on the relationship between importing and energy use at the product trade level. It offers insights into enterprise behaviors regarding importing intermediates and capital inputs, contributing to a deeper understanding of the environmental effects of trade. Additionally, a micro-theoretical model is developed to examine the impacts of imports on energy efficiency, complementing existing literature with theoretical insights.

Fiscal Policy, Institutional Quality, and Sustainable Development Goals: A Perspective of Anglophone Countries in West Africa

Fiscal Policy, Institutional Quality, and Sustainable Development Goals: A Perspective of Anglophone Countries in West Africa

Saudi Arabias New Development Path from the Perspective of Global Swing Country in the Context of Multi-polarization

After the end of the Cold War, the world pattern gradually changed from the bipolar pattern of the United States and the Soviet Union to multi-polarization. In this context, the United States, Russia, China, the European Union, the League of Arab States, and other poles have a greater influence on the change of the world situation, and the Russia-Ukraine war, the relations between the United States and China, the oil crisis, and other factors are constructing international relations. The American think tank defines some countries with an international voice but different preferences for cooperation as global swing countries and expands the original four countries (India, Indonesia, Brazil, Turkey) to six countries (adding Saudi Arabia and South Africa). These are also countries that the Western world, led by the United States, is trying to win over. This paper focuses on the development of Saudi Arabia after the implementation of the new policy in the context of multi-polarity and the reasons for the United States to regain the concept of global swing state. The main research method is literature analysis, and the data and reports obtained from the official website are combined on the basis of scholars research. It can be seen that the new policies represented by the 2030 vision introduced by Saudi Arabia since Salman came to power meet the development needs of Saudi Arabia and have achieved certain results. After a period of flat relations between the United States and Saudi Arabia, the United States has attached great importance to it. The reason is that national interests determine international relations.