Template-Type: ReDIF-Article 1.0 Author-Name: Rachid EL MATAOUI Author-Name-First: Rachid Author-Name-Last: EL MATAOUI Author-Email: relmataoui@gmail.com Author-Workplace-Name: Faculty of Law and Economics, Mohammed V University, Rabat Author-Name: Jalal KTIT Author-Name-First: Jalal Author-Name-Last: KTIT Author-Email: j.ktit1976@gmail.com Author-Workplace-Name: Faculty of Law and Economics, Mohammed V University, Rabat Author-Name: Noureddine OUMANSOUR Author-Name-First: Noureddine Author-Name-Last: OUMANSOUR Author-Email: oumansour.noreddine@gmail.com Author-Workplace-Name: Faculty of Law and Economics, Mohammed V University, Rabat Author-Name: Abderrahim KARI Author-Name-First: Abderrahim Author-Name-Last: KARI Author-Email: kariabderrahim@yahoo.fr Author-Workplace-Name: Faculty of Law and Economics, Mohammed V University, Rabat Title: Tax expenditure between the obligation of the incentive and the requirements of economic growth: what economic efficiency for the case of Morocco Abstract: The objective of this paper is to identify some incentive aspects of the tax system in Morocco, particularly those relating to tax expenditures and to analyze its level of economic efficiency. The evolution of this system highlights the multiplication of tax expenditures and the importance of these tax expenditures relating to VAT, followed by corporation tax, registration and stamp duties, and those related to income tax.By sector of activity, the evolution of tax expenditures reveals the large share of tax expenditures granted to the real estate sector followed by those attributed to the energy sector.The tourism and printing and publishing sectors are the least important sectors in terms of tax incentives granted compared to all sectors of activity.The analysis of the efficiency of tax expenditures according to the DEA method, by retaining tax expenditures by sector of activity in Inputs and their respective added values in Output, shows a downward trend in the average efficiency score of all sectors of activity over the 2007-2019 period, which fell from 0.6 in 2007 to 0.52 in 2019. The automotive and chemical industries and real estate industries show a relatively high degree of efficiency in the use of tax expenditures, while the publishing, printing and industrial sectors food have been shown to be less effective hence the need to consider a far-reaching reform of the tax incentive system. Classification-JEL: Keywords: Tax expenditures, Efficiency, DEA method Journal: International Journal of Business and Management Pages: 1-18 Volume: 12 Issue: 1 Year: 2024 Month: April File-URL: https://iises.net/international-journal-of-business-management/publication-detail-116967 File-URL: https://iises.net/international-journal-of-business-management/publication-detail-116967?download=1 Handle: RePEc:sek:jijobm:v:12:y:2024:i:1:p:1-18 Template-Type: ReDIF-Article 1.0 Author-Name: Fumihiko Isada Author-Name-First: Fumihiko Author-Name-Last: Isada Author-Email: isada@kansai-u.ac.jp Author-Workplace-Name: Kansai University Title: Empirical study of changes in the network structure of organisational cooperation on artificial intelligence Abstract: The aim of this study is to empirically clarify the changes in the network structure of organisational cooperation on artificial intelligence. The research questions are: 1) what kind of network structure of organisational cooperation is expanding, and 2) whether the so-called big techs are becoming more oligopolistic or decentralised as the central organisation of the network. As a research method, data for Japan as a whole for the past five-plus years, when the business use of machine learning technology has been expanding, were analysed using the method of social network analysis. The results of the analysis of each network indicator and the case studies show that the more open and mediated the network structure, the greater the scale of collaboration. The results also showed a tendency towards decentralisation, although big tech accounted for a large proportion of the total. Classification-JEL: M15, M21, O32 Keywords: Organisational cooperation, Social network analysis, Artificial intelligence Journal: International Journal of Business and Management Pages: 19-30 Volume: 12 Issue: 1 Year: 2024 Month: April File-URL: https://iises.net/international-journal-of-business-management/publication-detail-117004 File-URL: https://iises.net/international-journal-of-business-management/publication-detail-117004?download=2 Handle: RePEc:sek:jijobm:v:12:y:2024:i:1:p:19-30 Template-Type: ReDIF-Article 1.0 Author-Name: Holly Ng Author-Name-First: Holly Author-Name-Last: Ng Author-Email: hollyng@twc.edu.hk Author-Workplace-Name: Tung Wah College Author-Name: Tilo Li Author-Name-First: Tilo Author-Name-Last: Li Author-Email: tiloli@twc.edu.hk Author-Workplace-Name: Tung Wah College Author-Name: Eugene Li Author-Name-First: Eugene Author-Name-Last: Li Author-Email: lceugene@ust.hk Author-Workplace-Name: The Hong Kong University of Science and Technology Title: Exploring the impact of service quality, brand trust and attitudinal loyalty on repurchase intention among smartphone users in Hong Kong Abstract: Cellular phones have dramatically changed in the last several decades. They changed from a luxury good to a necessity good to most people. New features have been added to cellular phones, and they have become smarter and smarter. Many people can leave home without their wallets but not without their smartphones. In 2022 the smartphone penetration rate in Hong Kong stood at 97.1 percent for people over 10 years old. This penetration rate is higher than most developed economies. The two major players Apple and Samsung alone capture over 76 percent of the Hong Kong smartphone market. Potential rivals to these two leaders are Xiaomi and Huawei collectively account for close to 15 percent of the market. Competition among smartphone providers is extremely fierce. Therefore, a key marketing strategy for smartphone vendors is to strive to keep existing customers and motivate them to repurchase the same brand when they need to replace or upgrade their cellular phones. The purpose of this paper is to investigate the causality between service quality and attitudinal loyalty via brand trust and how brand trust affects attitudinal loyalty and repurchase intention. Data from a sample of 200 smartphone users show that service quality directly affects brand trust and confirm that brand trust plays a crucial role in building attitudinal loyalty and repurchase intentions. Brand trust also mediates the relationship between service quality and attitudinal loyalty. The findings of this study provide important implications to academics and marketing practitioners as they lead to more effective loyalty strategies to deal with the ever-increasing complexity of loyalty issues. Classification-JEL: L19 Keywords: Smartphones, Service quality, Brand trust, Attitudinal loyalty, Repurchase intention Journal: International Journal of Business and Management Pages: 31-46 Volume: 12 Issue: 1 Year: 2024 Month: April File-URL: https://iises.net/international-journal-of-business-management/publication-detail-117005 File-URL: https://iises.net/international-journal-of-business-management/publication-detail-117005?download=3 Handle: RePEc:sek:jijobm:v:12:y:2024:i:1:p:31-46 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Pantelides Author-Name-First: Arthur Author-Name-Last: Pantelides Author-Email: apantelides@vwu.edu Author-Workplace-Name: Virginia Wesleyan University Title: Gen Z concepts of leadership: Formulating archetypes based on inter-relational business, political, and generational characteristics Abstract: In a multiyear quantitative data-driven study that focused on the Gen Z demographic in Eastern Europe, the Balkans, and Central Asia, we discovered that a dichotomy in leadership thinking exists. Based on a significant amount of survey data, we found that our population, surprisingly, displayed a definitive propensity towards authoritarian political leadership. We theorize the rationale behind this authoritarian leadership thinking approach as a sincere desire for a developing country?s leadership to produce efficient life-improving results for its population and a continued improvement in regional standing. The thinking suggests that such an authoritarian leader who focuses on their nation?s well-being, at least in theory, gets things done, and improves daily living standards. This has in fact occurred specifically in Russia where GDP has risen significantly over the past 20 plus years and where a large portion of younger Russians have supported their leadership, at least up to the War in Ukraine. We found similar, quantifiable sentiment in our scope of research. However, the concept is reversed when Gen Z considers leadership ideas and concepts related to their own professional work environment; something that will affect them directly. Here young people favor a distinct democratic approach to work life with a leader that exhibits a democratic or laissez faire style of leadership in the workplace and where employees are integrated in corporate decision-making. This duality in thinking is investigated thru direct data research in the region over a multi-year period from 2018-2021. A quantitative relationship archetype model is established that helps the understanding of the interrelated factors that lead Gen Z?ers in this approach to leadership. Classification-JEL: M16, C51, M10 Keywords: Leadership, Gen Z, Authoritarian and democratic leadership, Eastern Europe, Balkans, Central Asia, Attitudes of business leadership Journal: International Journal of Business and Management Pages: 47-73 Volume: 12 Issue: 1 Year: 2024 Month: April File-URL: https://iises.net/international-journal-of-business-management/publication-detail-117001 File-URL: https://iises.net/international-journal-of-business-management/publication-detail-117001?download=4 Handle: RePEc:sek:jijobm:v:12:y:2024:i:1:p:47-73