Organizations are gradually focusing on creating a healthy workplace for their employees and becoming more people-centric. This occurs because a healthy workforce increases the work performance of the organisation and the personal development of its employees. This study aims to investigate the HR functions that impact employee motivation in the Malaysian banking sector. The three HR functions that were selected were training and development, rewards and recognition, and career management. The study utilised a cross-sectional design, and the research instruments were adapted from a number of past studies. A total of 350 respondents from the Malaysian banking industry were recruited. Using SPSS Version 26.0, the research hypotheses were examined. The results show that rewards and recognition are not significant predictors of employee motivation in the Malaysian banking industry; however, training and development and career management are significant predictors of employee motivation. These results will help the human resources department develop and improve its HR operations.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
Shipbuilding industry is characterized by high price competition, as well as tight deadlines for product design and production. The dominant positions in the civil shipbuilding market are occupied by the countries of Southeast Asia, and for a number of reasons, participants from other countries are uncompetitive. Thus, in order to ensure the sustainable development of companies in the global civil shipbuilding market, it is necessary to identify and analyze the main factors that provided the competitive advantages of industry leaders. Assessment of further directions of shipbuilding development is a necessary condition for the formation of competitive advantages of new market participants. The article analyzes the main directions of development of the world civil shipbuilding in the period after World War II, as well as prospects for the future. As a result of the analysis of the latest organizational management concepts, the concept of modular production in shipbuilding is proposed, and directions for further research are determined.
This article explores the dynamic and complex regulatory landscape of cargo transportation in the United Arab Emirates (UAE). As a critical hub in global trade, the UAE’s approach to cargo transportation not only impacts its economic landscape but also has broader implications for international logistics and trade. When the authors speak about air cargo, a very prominent characteristic comes to mind, that is, the ‘speed’ at which goods are transported from one point to another in a world which is fueled by time-based competition which connects leading suppliers, smaller businesses to consumers within a complicated global supply chain operating within networks. The authors aim to examine the current regulatory framework governing cargo operations, highlighting key events contributing to the growth of cargo transportation in recent years within the UAE, shedding light on the central regulatory bodies and key players in the UAE which contribute to the chain of transporting cargo and shipments in the UAE. This study will also briefly compare the standards applied in the UAE with international norms. It delves into the implications of existing regulations on various facets of trade and logistics, including compliance challenges faced by businesses. The article identifies specific challenges in the regulatory setting, such as safety, environmental considerations and the integration of emerging technologies. Furthermore, it distinguishes between the flexible and rigid aspects of these regulations, analyzing their impact on the industry. Looking ahead, the article forecasts emerging trends and potential shifts in regulatory policies, emphasizing the need for adaptability and forward-thinking in policymaking. The aim is to provide a comprehensive overview of the UAE’s regulation of the cargo transportation landscape. The present study offers insights into its current status, challenges, and future directions, thereby contributing to policy development in this vital sector. New research examining the UAE’s cargo regulations reveals significant gaps that could stall its ambitions of becoming a leading cargo transportation global hub. The study identifies shortcomings in regulations related to cargo transportation in the UAE and its efficiency. These areas, along with potential inflexibility in the current system, pose challenges to the UAE to compete effectively in the time-sensitive world of cargo shipments.
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