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Academy of IRMBR Volume  7, November, 2019
Move your mouse curser on the title to view the abstract of the paper
S.No. Title Authors Pages Download
Effects of Large-Scale Adoption of Robots on Corporate Social Responsibility: Technological Production as a Mediator?
The large-scale adoption of robots can save labor costs, enhance efficiency, and thus boost corporate competitiveness. However, will the mass adoption of robots for technological production create significant and positive effects on corporate social responsibility? This is one of the key issues worthy of exploration. This paper samples three multinational companies headquartered in Taiwan and conducts a survey based on purposive sampling. Meanwhile, this paper employs multi-regression as the research technique by processing data and conducting statistical analysis with the SPSS software. The Beta value derived with the regression model is referred to as the mediating effect of the technological production as the main construct in the Causal relationship method. The research results indicate: (1) The large-scale adoption of robots exhibits influence on technological production, but such influence is insignificant; (2) The adoption of technological production exhibits influence on corporate social responsibility, but such influence is insignificant; (3) The large-scale adoption of robots exhibits influence on corporate social responsibility, but such influence is insignificant; and (4) Technological production only exhibits limited and partial mediating effects. These research findings can serve as a reference to industries.
Keywords: Robots, Technological Production, Corporate Social Responsibility.
PAO-CHING LIN, DAN WANG and JIAN-CHENG WANG 446-455 Download(109)

Evaluation of Notification Procedures in Turkish Tax System

The notification procedures set out in the Tax Procedure Law are of excellent significance for both the tax administration and the tax liable to initiate the necessary litigation period in order to proceed to the accrual phase. With the amendment introduced by Law No. 7061, which allows notification transactions to take place, the address of residence registered in the MERNIS (address Registration System) System belonging to the personality is included in the known addresses, but the addresses specified in the petitions and declarations of the taxpayer are excluded from the known addresses are evaluated in the Article. With the same regulation, the method of leaving a notice; the provisions have also entered into force related to completion of the notification process of the tax notification upon simply leaving a notice at the address of residence by the postal worker. In addition, within the framework of the relatively recent electronic notification provisions, the nature of the task undertaken by PTT (Turkish Post), the provider and founder of this service, has also been taken into consideration.
Keywords: Notification, Law No. 7061, E-notification, Electronic Notification.
SEDAT APAK 456-460 Download(95)

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