scholarly journals Emerging Trend in Indian Direct Taxation: An Analysis of Income Computation and Disclosure Standards

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Abhishek N. ◽  
M L Ashok ◽  
Divyashree M S
Keyword(s):  
Secondary Data ◽  
Descriptive Study ◽  
Business Organizations ◽  
Implementation Challenges ◽  
Direct Taxation ◽  
Business Transactions ◽  
The Impact

Income computation and disclosure standard is one of the competent standard which minimizes the divergence between accounting income and tax income. This standard does not require any additional books of accounts to be maintained by the business organizations but only the thing is the manner of computation of income for the purpose levying of tax under the head ‘Profit or gains from business or profession’ and ‘Income from other sources’. The present study is purely based on secondary data and is a descriptive study to analyse the impact of ICDS on business transactions and its implementation challenges in India.

scholarly journals The Impact of Socially Responsible Marketing on TV Viewership and Household Conflicts: A Theoretical Descriptive Study

2022 ◽  
Vol 19 ◽  
pp. 396-401
Author(s):  
Ahmed M. Asfahani
Keyword(s):  
Descriptive Study ◽  
Conflict Theory ◽  
Business Practices ◽  
Business Organizations ◽  
Socially Responsible ◽  
Uses And Gratification ◽  
Uses And Gratification Theory ◽  
Qualitative Descriptive ◽  
Responsible Business Practices ◽  
The Impact

Marketing is used by business organizations to promote the beneficial attributes of their product and services. The increased focus on promoting ethical and socially responsible business practices has contributed to the emergence of socially responsible marketing. This study explores this concept and how it promotes good/positive social and cultural norms. The research demonstrates how businesses are forced to practice socially responsible marketing though its impact on TV viewership and household conflict remains unknown. A qualitative descriptive study is carried out to examine the effect of socially responsible marketing on TV viewership and household conflict. Data was collected from a sample of 15 marketing experts using a self-administered question and analyzed through thematic analysis. The study found no significant link between socially responsible marketing and TV viewership. Additionally, this research found that socially responsible marketing reduces household conflict. These findings are supported by the Uses and Gratification Theory, Functionalist Theory, and Conflict Theory.

scholarly journals The Evaluation of Countercyclical Policy Implementation in Facing the Impact of the Spread of COVID-19 (Study on Central Kalimantan Bank Pension Fund)

2020 ◽  
Vol 3 (4) ◽  
pp. 3483-3493
Author(s):  
Ike Trisia
Keyword(s):  
Policy Implementation ◽  
Financial Services ◽  
Pension Fund ◽  
Secondary Data ◽  
Descriptive Study ◽  
Central Kalimantan ◽  
Circular Letter ◽  
Qualitative Descriptive ◽  
Periodic Report ◽  
The Impact

This research is a qualitative descriptive study that aims to determine the implementation of countercyclical policies that have been implemented by the Central Kalimantan Bank Pension Fund in dealing with the impact of the spread of COVID-19. The data processed in this study were obtained using interview techniques and supplemented with secondary data which was accessed from various sources. The results of this study indicate that the Bank Kalteng Pension Fund has implemented the provisions of the countercyclical policy as in the Financial Services Authority Circular Letter Number S-10 / D.05 / 2020. In implementing the countercyclical policy, the Bank Kalteng Pension Fund implements the Relaxation of Periodic Report Submission, Implementation of Fit and Proper Tests through Video Converence and Investment Shift to Low Risk Investments.

scholarly journals Toward SME 4.0: The Impact of Industry 4.0 Technologies on SMEs’ Business Models

2021 ◽  
pp. 293-343
Author(s):  
Philipp C. Sauer ◽  
Guido Orzes ◽  
Laura Davi
Keyword(s):  
Business Model ◽  
Technology Implementation ◽  
Industry 4.0 ◽  
Business Models ◽  
Secondary Data ◽  
Contingency Analysis ◽  
Implementation Challenges ◽  
Practical Support ◽  
Current Production ◽  
The Impact

Abstract Industry 4.0 (I4.0) transforms current production paradigms and raises an inherent need to integrate this with a firm’s rational of creating, delivering, and capturing value, i.e., the business model. The resource intensive I4.0 technology implementation challenges any organization and especially small- and medium-sized enterprises (SMEs). To provide theoretical and practical support for this, our chapter first conducts a systematic literature review on business models and I4.0 technologies with a qualitative investigation and a quantitative contingency analysis. The chapter then analyses secondary data from 30 SMEs of an innovative Italian manufacturing cluster for which business model elements are modified while implementing specific I4.0 technologies. To guide future practice and research, 13 propositions and 4 research directions are developed on how implementing individual I4.0 technologies can modify specific business model elements for SMEs 4.0.

A PROPOSED EVALUATION PLAN TO ASSESS THE IMPACT OF A YOUTH DEVELOPMENT PROGRAMME FACILITATED BY THE STATE INFORMATION TECHNOLOGY AGENCY (SITA) IN RURAL SOUTH AFRICA

2017 ◽  
Vol 14 (1) ◽  
pp. 174-181
Author(s):  
Maura Mbunyuza-deHeer Menlah
Keyword(s):  
Information Technology ◽  
Youth Development ◽  
Rural Areas ◽  
Secondary Data ◽  
The State ◽  
State Information ◽  
Evaluation Plan ◽  
Lessons Learnt ◽  
Slow Development ◽  
The Impact

This article reports on a proposed evaluation plan that has been developed to assess the work done by the State Information Technology Agency (SITA). The SITA programme was implemented in response to the South African government’s call to improve the lives of the populations in some rural areas through technology. The programme was meant to address slow development in  rural  areas  that  lack  technological  innovations  and  advances.  In  the proposed evaluation plan a review is made of secondary data, deciding how strategic priorities are to be determined, as well as analysis of the rural context environment. The researcher gives an account of how the evaluation strategies are to be piloted and rolled out thereafter. Lessons learnt are recorded and reported upon. A proposed evaluation plan will be developed, based on the lessons learnt in line with the objectives of the project.

PENGARUH PELATIHAN, KOMPETENSI, MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN PENDIDIKAN SEBAGAI PEMODERATOR PADA BALAI PENDIDIKAN DAN PELATIHAN APARATUR KEMENTERIAN KELAUTAN DAN PERIKANAN

2018 ◽  
Vol 5 (2) ◽  
pp. 37-49
Author(s):  
Wahyu Yulianto
Keyword(s):  
Job Satisfaction ◽  
Performance Appraisal ◽  
Structural Equation ◽  
Secondary Data ◽  
Primary Data ◽  
Equation Modeling ◽  
Training Centre ◽  
Competence Motivation ◽  
The Impact ◽  
Mediator Variable

The study purpose is to analyse the impact of training, competence, motivation and leadership towards performance either directly or through job satisfaction as a mediator variable. As many as 55 staff are considered as respondents in this research, and census method is used as the sampling method. Primary data in this study were collected through questionnaires and analyzed using Likert Scale. Secondary data are obtained from the organization structure Sukamandi Apparatus Training Centre (BDA), performance appraisal, staff attendance, information system and personnel management. Structural Equation Modeling Analisis of Moment Structures (SEM-AMOS) is used to process and analyze data. This study shows staff with high education, competence and leadership have a significant effect on performance, While the job satisfaction is significant in mediating the influence of training, competence and leadership on performance. Next on the employee with low education, training, competence, motivation and leadership have a significant influence on performance, while job satisfaction is significant in mediating the effect of competence and leadership on staff performance.   Keywords:  training, competence, motivation, leadership, job satisfaction, performance

Proportional Representation and its Impacts on Multi Ethnic Society of Sri Lanka

2016 ◽  
Vol 3 (5) ◽  
Author(s):  
Seeni Mohamed Aliff
Keyword(s):  
Sri Lanka ◽  
Institutional Design ◽  
Qualitative Case Study ◽  
Secondary Data ◽  
Electoral System ◽  
Ethnic Violence ◽  
Institutional Affiliation ◽  
Secondary Data Sources ◽  
The Impact

This paper will examine the impact of PR electoral systems in a divided society. This research will explore the strength and weakness of the current electoral system and institutional design of Sri Lanka and will recommend changes to decrease the risk of minority exclusion in decision making and ethnic violence. The objectives of this research are to examine the character of the merits and demerits of the PR, and to investigate and assess the impacts of the PR in the multi ethnic societies of Sri Lanka. The study is a qualitative case study, and primary and secondary data sources have been employed to gather relevant data. The My Fieldwork was conducted in Sri Lanka, with the intention of gaining a better and more thorough understanding of the current situation. The interviews conducted were as such not structured or semi-structured, due to the interviewees’ varying professional background and institutional affiliation. Accordingly, unstructured interviews, as well as informal conversations and meetings, were conducted throughout Sri Lanka.

A Window to Internal and External Change in Banking

2018 ◽  
Author(s):  
Bernardo Bátiz-Lazo
Keyword(s):  
Twentieth Century ◽  
Computer Technology ◽  
Business Organizations ◽  
Organizational Challenges ◽  
Late Twentieth ◽  
Self Service ◽  
The Impact ◽  
Late Twentieth Century ◽  
Proper Consideration

Chapter 1 (‘A Window to Internal and External Change in Banking’) provides a wide-arch view of the themes in the book. It highlights how in spite of being deeply embedded in our culture as an object of everyday life, the interaction with ATMs is largely inconsequential for most people. This chapter also forwards a case to study the ATM to better understand the possibilities for technological change to bring about a cashless economy. Another argument put forward is that the ATM is essential to appreciate the technological and organizational challenges that gave rise to self-service banking. As a result, the case is made that business histories of the late twentieth century will be incomplete without proper consideration to the impact of computer technology on the different aspects of business organizations.

scholarly journals The Impact of Dynamic Capabilities on Sustainable Competitive Advantage in the Pharmaceutical Sector in Egypt

2017 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Albert Naiem Naguib ◽  
Eahab Elsaid ◽  
Abdel Moneim Elsaid
Keyword(s):  
Competitive Advantage ◽  
Dynamic Capabilities ◽  
Secondary Data ◽  
Primary Data ◽  
Sustainable Competitive Advantage ◽  
Firm Characteristics ◽  
Pharmaceutical Sector ◽  
Chi Square ◽  
Pharmaceutical Firms ◽  
The Impact

This study examines the relationship between dynamic capabilities (experience, routine, skills, firm characteristics, knowledge and technology) and competitive advantage sustainability in the Egyptian pharmaceutical sector. The data was collected using primary and secondary data sources. Primary data was collected from questionnaires distributed to 160 top managers in 20 pharmaceutical firms. The secondary data about pharmaceutical firms like rankings, revenues and market share was collected from external sources such as Intercontinental Marketing Service (IMS). The questionnaires examine six independent variables based on a five-scale Likert scale. The methodology used in the study is non-probability sampling (judgmental sampling), Cronbach’s alpha reliability coefficient and Chi-square tests. The results support the notion that there is a significant relationship between four of the six dynamic capabilities (experience, skills, firm characteristics and knowledge) and the competitive advantage sustainability for pharmaceutical firms in Egypt. Designing the questionnaire and formulating the questions to target the required field was challenging, given that the topic is dynamic and the business scene in Egypt has witnessed drastic political changes since January 2011. The study should assist pharmaceutical companies in Egypt in directing their investments properly and in determining the weaknesses in their dynamic capabilities that need to be addressed.

scholarly journals The impact of the COVID-19 pandemic on socio-economic and sustainability

2021 ◽  
Author(s):  
Xueli Wei ◽  
Lijing Li ◽  
Fan Zhang
Keyword(s):  
World Economy ◽  
Social Economy ◽  
Secondary Data ◽  
Well Being ◽  
Cross Sectional ◽  
The Social ◽  
The World ◽  
The Status ◽  
Sectional Analysis ◽  
The Impact

Pumping elephantThe COVID-19 pandemic has adversely affected the lives of people around the world in millions of ways . Due to this severe epidemic, all countries in the world have been affected by all aspects, mainly economic. It is widely discussed that the COVID-19 outbreak has affected the world economy. When considering this dimension, this study aims to examine the impact of the COVID-19 pandemic on the world economy, socio-economics, and sustainability. In addition, the research focuses on multiple aspects of social well-being during the pandemic, such as employment, poverty, the status of women, food security, and global trade. To this end, the study used time series and cross-sectional analysis of the data. The second-hand data used in this study comes from the websites of major international organizations. From the analysis of secondary data, the conclusion of this article is that the impact of the pandemic is huge. The main finding of the thesis is that the social economy is affected by the pandemic, causing huge losses in terms of economic well-being and social capital.

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