Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

The marketing strategy phenomenon improves significantly, narrowing from a general to a specific cultural ethnicity base and from variable to dimension analysis. This study examines the impact of culture, brand image and price on buying decisions. The study population comprised retail consumers in the sampled area of Situbondo, East Java, Indonesia. A multi-stage sampling technique was used to derive a sample of 112 respondents as a primary data source – descriptive statistics allows for the demographic characteristics of retail consumers in East Java, Indonesia. Surprisingly, the data showed that gender involvement in buyer decision-making was dominant. Most retail customers were identified as private-sector employees and indicated for higher income earners. Responses were then analyzed using multiple linear regressions to answer the research hypotheses. The results showed that Hofstede’s culture dimension and the brand image and price significantly affected consumer buying decisions at retail stores in East Java, Indonesia. Regarding the strength of Islamic culture in East Java, price was the primary consideration in buying decisions. Further research, preferably using ethnographic approaches with an emphasis on qualitative research, is needed to investigate the implications of these relationships.

Acknowledgment
We would like to thank the Research Centre (LP2M) of University of Jember, East Java, Indonesia, for their support and funding. We also want to thank Rusdiyanto, a Ph.D. student from the Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia, for his helpful discussions and contributions.

In Indonesia, where most business organizations are family-owned, culture influences family employees’ behavior. Filial piety, or honoring the seniors, is considered a significant cultural value that motivates the family employees to be committed to the business. This study aims to test the effect of filial piety on identity alignment, career interest alignment, and affective commitment. Quantitative analysis is conducted to test the hypotheses of this study using purposive sampling based on questionnaire survey responses from 270 junior family business employees. The study employs Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis with the SmartPLS software to test the hypotheses. The test result shows that: 1) filial piety has a positive effect on identity alignment and career interest alignment, 2) identity alignment has a positive effect on affective commitment, and 3) career interest alignment has a positive effect on affective commitment. The study illustrates how filial piety affects junior family employee behavior, an issue that has not been addressed before in Asian family business studies.

Acknowledgment
The publication of this study is supported by Indonesia International Institute for Life Sciences (i3L) LPPM fund.

In India, the urban local bodies do not have decentralization in various functions. Therefore, municipal corporations find various issues in functioning and revenue generation. It has resulted into either shortfall or low quality infrastructure services to people. The Navi Mumbai Municipal Corporation is developed as modern municipal corporation. Municipal corporation invested financial resources in development for civic infrastructure. Therefore, population, industries, educational institutions, markets, transport and other facilities are expanding very fast. The ordinary least square regression results shows that the municipal corporation has positive co-relation with revenue receipts from LBT, property tax and town planning. The revenue expenditure is positively co-related with municipal estate, public health and hospitals, primary and secondary education. The engineering work for poor is negatively correlated with revenue expenditure. The capital receipts are positively co-related with fire brigade, auditorium, sports and cultural programs and security deposits and water supply. The capital expenditure is positively co-related to women and child welfare schemes, primary education, environment monitoring. It is negatively co-related with dumping grounds. The municipal corporation must raise funds from capital market through municipal bonds. More investment must be made in civic infrastructure. Similarly, corporation must spend more funds on poor, welfare of women and children. Municipal corporation must monitor and protect environment. It must give more priorities for processing of solid and e-waste, protect local culture, primary and secondary education, health care for all and technology in provision of civic services. It must develop human resource and create best place to live in metropolitan region.