Prediction of financial strength ratings using machine learning and conventional techniques

People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

The study aimed to investigate the impact of motivation factors on an individual’s decision to choose Jordan as their primary tourism destination in the Middle East. The decision to choose Jordan as a medical destination will be analyzed based on factors, including government support; push engagement, and image perception. To this end, the study will gather data from 300 online individuals who have traveled to the Middle East for medical purposes. A qualitative approach will be adopted to provide insight into an individual’s preference for Jordan as the primary medical destination. A Partial Least Squares Structural Equation Modeling method was adopted, which allows for the creation of relations with different variables. The study’s findings indicate that people from rural areas in the Middle East preferred Jordan as a medical destination. Also, more women than men traveled to Jordan for medical purposes. Finally, more single people than married persons choose medical assistance in Jordan. Future studies are needed to ascertain how factors such as quality and cost influenced medical tourism into Jordan.

Acknowledgments
I would like to thank the Business School at Al Ahliyya Amman University, Jordan. Specifically, many thanks go to the departments of marketing.

The small and medium enterprise (SME) sector plays an important role in the development of the local, regional, and global economy. This study seeks to examine the relationships among several factors that are claimed to influence the performance of SMEs. Internal and external environmental factors, as well as the moderating role of gender on the research variables, are empirically examined.
A survey of 142 entrepreneurs in the northern region of Tabuk, Saudi Arabia, using convenience sampling was conducted. Path analysis was used to test the research model using the Partial Least Squares (PLS) model by Warp PLS (ver. 7). Results suggest that both internal and external success factors influence enterprise performance. Based on statistically significant relationships, entrepreneurial orientation, human capital, and entrepreneur goals and motives (internal factors), as well as economic factors, socio-cultural factors, and legal and administrative factors (external factors) are influencing SME performance. Additionally, results indicate that SMEs almost perform at similar levels regardless of the gender of the SME owner. Gender is found to moderate the influence of economic factors, and legal and administrative factors on performance. There is no indication that gender moderates the influence of the rest of the factors on the performance. Such finding is surprising given the context of the study, i.e. Saudi Arabia was traditionally considered as a conservative male-dominated society.

Acknowledgment
This study was supported and funded by the research sector of Arab Open University – Kuwait Branch under decision number 21002. Authors would like to thank the National Entrepreneurship Institute “RIYADAH”, Tabuk branch, KSA for their support in data collection.