Volume 27, Issue 6, Summer and Autumn 2021


The Impact of the banking digitalization indicators disclosure on the market value of banks listed on the Egyptian Stock Exchange: An Applied Study

Dr. Alaa Fathy Zohry, Dr. Ahmed Mohamed Ibrahim Fadel, Dr. Asser Ahmed Khamis

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 6, Pages 1-30
DOI: 10.47750/cibg.2021.27.06.001

This research investigates the Impact of the banking digitalization indicators disclosure
represented in the quantitative and financial indicators on the market value of the banks
listed on the Egyptian Stock Exchange, using the (Tobin's Q) model. To achieve the
research objective, the descriptive-analytical method was adopted, in addition to using
the data collected from the published financial and sustainability reports of the banks or
those which were available on the banks’ websites, as well as the reports of the Central
Bank of Egypt and the Egyptian Stock Exchange relating to the study sample. The
sample consisted of (11) banks listed on the Egyptian Stock Exchange, and the study
was conducted over (5) Quarterly periods from January 2020 until the end of March
2021.

The Impact Of Applying Value Added Tax (VAT) On Cooperate Sales

Dr Khaled Omair Alotaibi

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 6, Pages 31-54
DOI: 10.47750/cibg.2021.27.06.002

The following study analyses the impact of a multidisciplinary strategy to lower the VAT levels
for food classes that equals 15% on the economy. Effects on food market rates, volumes of food
demand, government expenditure value-added tax income, consumer and producer gains as well
as inflation were evaluated. The effect of the equation decreases the amount of market prices of
food by decreasing The Value-Added tax ratio while the reduced estimated price is not
commensurate with the decrease in the value-added tax rate. The reduction of the value added
tax rate contributes to a marginal rise in sales of food. Simultaneously, decreasing the Value-
Added tax ratio lowers VAT income in the government budget, although the overall population
income exceeds the reduction a little.

Aligning Developmental Programs to Implement SDGs in India: Challenges and the Way Forward

Prashant Kumar, Kishore Kumar, Shephali Mathur, Meenakshi Singh

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 6, Pages 55-64
DOI: 10.47750/cibg.2021.27.06.003

United Nations Agenda 2030 for sustainable development provides seventeen sustainable
development goals (SDGs) to be achieved by 2030. India also committed to SDGs and signed the
declaration to implement SDGs in the year 2015. India being home to one of the largest poor
population in the world, the success of Agenda 2030 to large extent depends upon how India
implements and achieves its SDGs targets. To this end, the Government of India has integrated
SDGs with the national policy framework to achieve the targets of SDGs. Now, the development
agenda of India primarily focus on five P’s- People, Planet, Peace, and Prosperity & Partnership.
The present study provides insights into the progress being made by India to achieve SDGs
through the review of various development programs. This paper maps various government
schemes and development programs being implemented to achieve SDGs in India. Further, the
paper also presents key bottlenecks and execution challenges to implement and achieve SDGs
targets in India.