JOURNAL OF BUSINESS AND PUBLIC ADMINISTRATION

Abstract:
This study explores the extent to which tax governance in Algeria contributes to strengthening tax morale, it aims to assess how various dimensions of tax governance influence taxpayers’ willingness to comply, through a quantitative research design, data were collected through a structured questionnaire distributed among a sample of taxpayers. The results reveal that technical governance dimensions, particularly efficiency, readability, and stability, have the strongest positive impact on taxpayers’ morale. Based on these findings, the study recommends improving administrative effectiveness, fostering greater citizen engagement, and integrating tax values into educational curricula to support sustained tax compliance.

Keywords:

Tax governance, Tax morale, Tax Compliance

Abstract:
Understanding the variables, which drive the fluctuations in government expenditure is essential for public sector expenditure planning and productive budgeting. Many government targets are either not met or over-budgeted, which often stem from inability to trace and include all the factors that impact government expenditure in the periodic comprehensive planning process. Therefore, the objective of this article is to provide a review of the factors that that drive changes in government expenditure. The methodology approach is conceptual review and development of framework. It first dwells on a critical review of the literature, which are subsequently sieved for key words that tangibly represent the factors that drive government expenditure. Subsequently, the article proceeded to develop a framework of factors, which affect government expenditure. The framework is organised in relational diagram that denotes cause and effect, where the factors are indicated as pointers of causation of changes in government expenditure. It also identifies public policy change as a notable factor to consider as a control variable, hence public policy is a standalone variable in the framework. The article, therefore, paves the way for further research application and expansion of the framework in theoretical and empirical research. It also provides important tool for public sector managers as reference point in planning periodic government expenditure.

Keywords:

Public policy; government spending; public finance; public expenditure; budgeting.

Abstract:
The primary focus of this study is to analyze the effect of green loans on credit risk in Nepalese banks. To achieve this objective, this study follows a quantitative approach considering the objective reality and uses the quarterly secondary data, sourced from the website of Nepal Rastra Bank [NRB] over the period starting from 2021Q2 to ending with 2025Q2. The fixed-effect model (FEM) and the random-effect model (REM) are used to estimate results. The best model is selected using the Hausman and Breusch-Pagan LM tests. The result demonstrated that green loans, as measured by hydroelectricity loans, increase credit risk in the Nepalese banking sector. This unexpected result is also robust, shown by the REM. This indicates that a 1 percent increase in green loans is associated with a 0.384 percent increase in credit risk. Conversely, the capital adequacy ratio (CAR) reduces credit risk. The credit-to-deposit ratio (CD ratio) stimulates credit risk in the Nepalese banking sector. Similarly, holding more liquidity assets and a larger size, as measured by deposit volume, increases credit risk in the Nepalese banking sector. The positive impact of green loans on credit risk indicates that the regulator (or NRB) should give financial incentives, such as concessional loans, to banks, by which banks grant green loans at a concessional rate, which increases borrowers’ debt-paying capability and thus reduces credit risk. Similarly, bankers should enhance their own capacity for credit evaluation and develop a monitoring mechanism to help reduce credit risk in the Nepalese banking sector.

Keywords:

bank capital, green finance, liquidity, bank size, panel data

Abstract:
This paper presents a literature analysis of the financial and environmental Implication of cardboard packaging recycling and proposes a framework in the end. Therefore, the paper aims to demonstrate the literature evidence of the application of product take back, recycling and reusing, which serves a dual advantage of environmental protection and economic benefit to the company. The paper’s approach applied the inductive research approach, which engaged in a critical review of the literature to unveil patterns and/or themes around cardboard packaging recycling. Findings from the review lead to five main headings namely eco-efficiency, industrial symbiosis, extended producer responsibility, stakeholder theory and activity-based costing. The paper contributes by using these themes to develop a “confluence theory for package recycling”. This proposed theory holds practical and research significance in furthering advocacy for environmental sustainability through corporate environmental responsibility in managing cardboard wastes. The financial implications resonate with theoretical applications in environmental management accounting scholarship. Overall future research agenda is highlighted for future empirical research application.

Keywords:

Waste costing; eco-efficiency; industrial symbiosis; recycling; product-take-back; packaging; environmental management accounting

Abstract:
This research aims to study the impact of advertising credibility used by electronics companies on their customers' purchasing decisions. A descriptive analytical approach was adopted, and primary data was collected through a questionnaire distributed to a sample of 130 customers from three companies specializing in the sale of electrical appliances in Karbala Governorate. A total of 120 valid questionnaires were retrieved for statistical analysis. The research results confirmed the validity of the main hypothesis, which assumes a significant correlation between advertising credibility and purchase decisions. The research also found that adherence to ethical standards in advertising has a strong, statistically significant positive impact on guiding purchase decisions. Among the most prominent recommendations emerging from the research is the need to prioritize the quality of advertising content to reflect reality, as this helps customers make a sound and informed purchasing decision

Keywords:

Advertising credibility, Purchase decision, Customer, Electrical appliances companies, Karbala

Abstract:
South Africa's rural environment makes quality Early Childhood Education and Development difficult. Poor teacher qualifications, curriculum implementation and school management make rural ECED susceptible (Aubrey, 2017; Adebunmi, Aina, & Bipath, 2022; Hannaway et al., 2019). Palmer's (2011) theory of lived experience in flexible education is used to examine ECED instructors’ educational expectations in a remote Northwest Province. The qualitative technique comprised individual and focus group semi-structured interviews with four ECED teachers and classroom observation of teaching activities and resources. This research was part of UNISA's Community engaged Scholarship. This research found that departmental assistance focusses on curriculum completion, teacher progress and teaching accountability. This ignores more pressing issues including bad infrastructure, congested classrooms, school location and a lack of assistance for multi-level students. With high expectations and little support, teachers feel mentally exhausted trying to balance classroom realities with expectations. The study recommends prioritising teacher voices and community realities in planning, funding infrastructure improvements and providing relevant, context-sensitive professional development. It also suggests that future research focus on practical support strategies and models specifically designed for the unique challenges of rural ECED environments.

Keywords:

curriculum completion; departmental support; community partnerships; child development resource; quality education demand and rural context

Abstract:
This study aims to explore the role of emerging technologies in facilitating the global adoption of the sustainable finance agenda. It linked the carbon emission levels of several sectors and countries with technology-enabled sustainability practices to identify the individual contributions of technologies in the financing aspects. Despite challenges, an organisation's new performance benchmarks compel it to adapt technologies to several sectors, as technologies are seen as enablers of sustainability. A holistic study of the cautious applications of technologies is needed to assess their potential adverse effects and reap their benefits. Therefore, the study explores literature covering scholars' and practitioners' opinions and application experiences. Quantitative data on adaptation, emissions, and green product applications have been collected, tabulated, and analyzed to compare practices across sectors and countries. Findings indicate that technology applications are efficient enablers of sustainability. Also, there were differences in the utilization of green tech products, such as green bonds and climate tech, between sectors and countries. European countries have led the adaptation, while Asia has yet to adjust to the mismatch between emissions and green practices. A lack of a legal framework, standard reporting and measurement principles, and data security were leading causes of concern. The study will assist in careful future adaptation and policy formulation.

Keywords:

Sustainable Finance, Green Economy, Blockchain, Artificial Intelligence, Machine Learning, Climate-tech, Carbon Emissions

Abstract:
The paper seeks to analyse theories for enhancing the efficiency of medicine procurement in Limpopo public hospitals of South Africa. Medicine procurement is a critical function for the delivery of health services in public hospitals. The availability of medicines depends on the efficient procurement practices in public hospitals. There has been a problem of medicine procurement in public hospitals impacting negatively on delivery of health services. The main question of the study: How can the medicine procurement in the public hospitals be improved? The study aimed to enhance the efficiency of medicine procurement in Limpopo public hospitals. The study employs qualitative method using document analysis tool. The secondary data reviewed comprises of journal articles. The researcher used Google Scholar to search for journal articles relevant to procurement theories. The study's results showed that theories could improve an efficiency of the medicine procurement in public hospitals, resulting in cost-effective health service delivery. The study recommended that all procurement practitioners be developed through in-house training on the procurement theories for enhancing the efficiencies of medicine procurement for the improvement of knowledge and skills in public hospitals. The research additionally suggests that procurement theories could enhance the efficiencies of medicine procurement in public hospitals.

Keywords:

Medicine procurement; Public hospitals; procurement theories; efficiencies

Abstract:
The purpose of this article is to propose a definition for ‘organisation capability,’ develop an empirical approach, and therefore to evaluate capability for one public administration entity. Through long-term public administration and management literature, the ontology of ‘organisation’ is often overlooked. This inhibits the development of an empirical definition for ‘organisation capability,’ in turn inhibiting methodologies and coherent assessment. The research question asks how to evaluate organisation capability. A comparative study review highlights gaps empirically, particularly in contexts of public sector reform and organisation development. Notable issues include tendencies for definitional varieties of ‘organisation capability,’ subjective methodologies, and resource maximisation. The methodology presents organisation capability (OC) as the dependent variable, with two independent variables for humanistic propensity-to-act (PTA) and structural latitude-to-act (LTA), the logical domains for capability antecedents expected through organisation design. A third variable – enacted capability (ENC) – provides selective impact observations, providing in theatre data and potential causal inferences. Through mixed-method factor analysis and a composite measure for capability profile, with a capability index, a gap analysis supports organisation development strategies. As expected from objective analyses across human, structural, and impact factors, results reveal deviations (deficits here) from organisation design intentions.

Keywords:

organisation capability; organisation capacity; public administration

Abstract:
This theoretical paper critically examines the role of the National System of Innovation (NSI) in research and innovation through networking. This secondary research focuses on critically reviewing the literature on public-private research partnerships (PPPs) and interrogating their relationship with and impact on the performance of the NSI. The study analyses the current state and approach to partnerships by the NSI, highlights constraints to forming partnerships, and unveils approaches and models that may be adopted to foster Public-Private-Partnerships needed to attract private sector investment necessary for the NSI.

Keywords:

research; innovation; partnerships; government agency

Abstract:
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Keywords:

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