Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Org...Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.展开更多
The Internet of Things(IoT)consists of interconnected smart devices communicating and collecting data.The Routing Protocol for Low-Power and Lossy Networks(RPL)is the standard protocol for Internet Protocol Version 6(...The Internet of Things(IoT)consists of interconnected smart devices communicating and collecting data.The Routing Protocol for Low-Power and Lossy Networks(RPL)is the standard protocol for Internet Protocol Version 6(IPv6)in the IoT.However,RPL is vulnerable to various attacks,including the sinkhole attack,which disrupts the network by manipulating routing information.This paper proposes the Unweighted Voting Method(UVM)for sinkhole node identification,utilizing three key behavioral indicators:DODAG Information Object(DIO)Transaction Frequency,Rank Harmony,and Power Consumption.These indicators have been carefully selected based on their contribution to sinkhole attack detection and other relevant features used in previous research.The UVM method employs an unweighted voting mechanism,where each voter or rule holds equal weight in detecting the presence of a sinkhole attack based on the proposed indicators.The effectiveness of the UVM method is evaluated using the COOJA simulator and compared with existing approaches.Notably,the proposed approach fulfills power consumption requirements for constrained nodes without increasing consumption due to the deployment design.In terms of detection accuracy,simulation results demonstrate a high detection rate ranging from 90%to 100%,with a low false-positive rate of 0%to 0.2%.Consequently,the proposed approach surpasses Ensemble Learning Intrusion Detection Systems by leveraging three indicators and three supporting rules.展开更多
Organizational culture can be defined as the intermixture between values, visions, language, behaviors and beliefs that shape an entity’s unique operating environment. Although the personality of a business may be di...Organizational culture can be defined as the intermixture between values, visions, language, behaviors and beliefs that shape an entity’s unique operating environment. Although the personality of a business may be difficult to articulate, it can have a huge impact on how members of an organization deal with each other, customers and other stakeholders. A good organizational structure facilitates attainment of objectives through proper coordination of all activities. Recently, practitioners and academics aim to identify type of culture before starting a project. Accepting and conducting research is a project by itself, in which, many organizations have a flexible appetite to conduct research to help their objectives. This paper demonstrates the identification of appropriate frameworks to prepare an audit of the organizational culture towards research informed decision-making and management, which means that the paper will analyze definitions of what research means before conducting the organizational research-culture audit to understand the research appetite of the organization.展开更多
文摘Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.
基金funded by the Deanship of Scientific Research at Najran University for this research through a Grant(NU/RG/SERC/12/50)under the Research Groups at Najran University,Saudi Arabia.
文摘The Internet of Things(IoT)consists of interconnected smart devices communicating and collecting data.The Routing Protocol for Low-Power and Lossy Networks(RPL)is the standard protocol for Internet Protocol Version 6(IPv6)in the IoT.However,RPL is vulnerable to various attacks,including the sinkhole attack,which disrupts the network by manipulating routing information.This paper proposes the Unweighted Voting Method(UVM)for sinkhole node identification,utilizing three key behavioral indicators:DODAG Information Object(DIO)Transaction Frequency,Rank Harmony,and Power Consumption.These indicators have been carefully selected based on their contribution to sinkhole attack detection and other relevant features used in previous research.The UVM method employs an unweighted voting mechanism,where each voter or rule holds equal weight in detecting the presence of a sinkhole attack based on the proposed indicators.The effectiveness of the UVM method is evaluated using the COOJA simulator and compared with existing approaches.Notably,the proposed approach fulfills power consumption requirements for constrained nodes without increasing consumption due to the deployment design.In terms of detection accuracy,simulation results demonstrate a high detection rate ranging from 90%to 100%,with a low false-positive rate of 0%to 0.2%.Consequently,the proposed approach surpasses Ensemble Learning Intrusion Detection Systems by leveraging three indicators and three supporting rules.
文摘Organizational culture can be defined as the intermixture between values, visions, language, behaviors and beliefs that shape an entity’s unique operating environment. Although the personality of a business may be difficult to articulate, it can have a huge impact on how members of an organization deal with each other, customers and other stakeholders. A good organizational structure facilitates attainment of objectives through proper coordination of all activities. Recently, practitioners and academics aim to identify type of culture before starting a project. Accepting and conducting research is a project by itself, in which, many organizations have a flexible appetite to conduct research to help their objectives. This paper demonstrates the identification of appropriate frameworks to prepare an audit of the organizational culture towards research informed decision-making and management, which means that the paper will analyze definitions of what research means before conducting the organizational research-culture audit to understand the research appetite of the organization.
