This study examines the effect of related party transactions (RPTs) on pretax profit margin (PPM). It analyzes moderating audit quality and firm size based a large panel Indonesian-listed firms. The sample three representative business groups from 2010–2021 analysis uses Generalized Method Moments (GMM) estimator to control PPM as proxy taxable income. We document that this finds PPM(t-1) RPT S...

It is generally accepted that China’s Employees Basic Pension System (CEBPS) cannot cover its expenses. The government needs to fill the gap in income and expenditure with fiscal revenue ensure sustainability of system, which may cause it take risk caused by volatility fund gap. In this article, through establishment a prediction model for CEBPS dynamic mortality, we aimed measure longevity pro...

The welfare system is a critical aspect of any society, aimed at providing assistance and support to individuals families in need. main objective examine Vietnam's expenses population trends between 2011 2018 understand the challenges opportunities effective programs. Ratio Indicator analysed using averages, means, growths, coefficients, other means. results show that total have been increasing...

Spanish City Halls are making a great effort to develop citizen-targeted online services in an attempt to enhance their effectiveness and reduce expenses. Hence, citizens’ engagement is essential for the adoption of eGovernment services. In this research, an extended Technology Acceptance Model (TAM) is developed to test citizen engagement towards online e-Government services from a sample of 3...

Ever since the collapse of the once successful Rural Cooperative Medical System (RCMS) in the early 1980s, when China transformed its system of collective agricultural production to private production, many rural communities, especially the poorer residents, have faced several major problems. In 1993, insurance coverage for rural residents was already low, at 12.8%. By 1998, only 9.5% of the ru...

This research examines how state governments cope with the cost pressures emanating from the Medicaid low-income health care program using a demand systems approach. We find states differentially respond to the rising costs of the elderly, disabled, and families. Our panel estimates over states are sensitive to including the full spectrum of policy responses, including other government spending...

A social business fund is a novel financial instrument that can assist micro-entrepreneurs. Extensive research has been conducted on the effects of microcredit income, expenses, health, and living standards entrepreneurs. In this study, we expand previous by analyzing called funds. Specifically, study investigated impact funds micro-entrepreneurs’ income. Primary data were collected from young ...

This paper aims to better understand the relationship between security expenses and their impact on economic growth for Malaysia. Using time-series data from 1971 2020, this study adopts AK Barro’s (1990) Model as basis of empirical model employs ARDL estimation regression. The results suggest significant short-run long-run relationships expenditure in We recommend that Malaysian government imp...