Moderating Effect Of Use Research Articles

Geographic distance and tax fundamentals: An empirical analysis of location choice of Japanese firms’ outbound mergers and acquisitions

AbstractThe deterrent effect of geographic distance on international expansion has been extensively examined in extant literature; however, little is known about whether tax‐related firm‐level characteristics could moderate the deterrent effect although both merger and acquisition (M&A) location decisions and tax‐related decisions involve considerable managerial judgments. Results using data on Japanese firms’ outbound M&A from 2010 to 2020 after Japan shifted from a worldwide tax system to a territorial tax system show that the deterrent effect of geographic distance is moderated by high tax avoidance, use of a tax consolidation regime, and a high level of deferred tax asset (DTA) balance. Additionally, we find that the 2017 Tax Reform on Japanese controlled foreign company (CFC) rules reduced the moderating effect of use of a consolidation regime, whereas it enhanced the moderating effect of a high level of DTA balance. These results call for a radical change in further research on various distances to incorporate insight from a tax perspective.

ANTECEDENT OF CUSTOMER SATISFACTION WITH IMPACT OF LOGISTICS SERVICE QUALITY, E-PAYMENT THROUGH MODERATING ROLE OF INFORMATION AND COMMUNICATION TECHNOLOGY

Purpose: Customer Satisfaction is the top priority in all business sectors, so the effect of different variables was evaluated on customer satisfaction which is taken as the dependent. Independent variable is e-Payment, Logistic Service Quality, and e-Traceability. Moderating Role was studied of the Use of ICT (Information and Communication Technology).
 Methodology: This research was carried out on the logistic companies of major cities of Pakistan, including Islamabad, Peshawar, Lahore, and Karachi. The data was cross-sectional in nature and with the involvement of different geographical locations, data collection took a longer time. 400 questionnaires were distributed among the workers of logistic firms in the above-mentioned big cities of Pakistan. Only 298 responses were acquired out of which 258 were workable. Data were analyzed using SPSS-23.
 Main Findings: Findings reveal that the moderating role of ICT is insignificant on the relationship between e-Payment and Customer Satisfaction and the use of ICT enhances the Service Quality of Logistics and Customer Satisfaction. The beneficiary of the current research would be the logistics firms of Pakistan as it encompasses different aspects influencing logistic customer satisfaction. Logistic service quality is directly linked to the customer, so the current study can benefit the logistic firm in how to retain customers and ultimately how to increase profitability.
 Implications/Applications: Current research also describes the utilization of Information and Communication Technology so organizations can design their system according to the modern framework of technology.
 Novelty/Originality of this study: This research study is based on different logistic services of major cities of Pakistan. The direct impact of independent variables on a dependent variable will be studied along with the moderating effect of Use of ICT on the direct relationships. The practice of logistic services has been changed due to the emergence of the concept of service quality and relationship marketing. Traditionally, logistics has been thought to be a bridge between production and consumption.

A Moderating Effect of Use of Interaction Privacy Controls on the Relationship between Privacy Concerns and Self-disclosure

A Moderating Effect of Use of Interaction Privacy Controls on the Relationship between Privacy Concerns and Self-disclosure

The "common soil" theory: coronary disease, diabetes and inflammation

The "common soil" theory: coronary disease, diabetes and inflammation