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The purpose of this paper is to find out the factors contributing to major shifts in the growth of tax revenue through the estimation of structural breaks and analysis of major tax regimes. Recent contributions to optimal tax theory and empirical literature on the Laffer curve effect, based on elasticity of taxable income, challenge the settled understanding on the rate-revenue relationship. In this backdrop, the objective of the paper is to find out the relative significance of changes in tax rate, tax base and administrative reforms in affecting the growth of tax revenue in India. The paper considers tax data spanning a period of six and half decades for five major components of direct and indirect taxes (corporation, personal income, customs, excise and service) of the central government of India.

Unknown break point(s) – single and multiple – in the tax structure are identified by using the Quandt-Andrews and Bai-Perron econometric tests. These tests were conducted for two models of growth of taxes (tax revenue and tax-NDP ratio) estimated using semi-log functions. A simulation exercise was conducted to find out the robustness of the results by varying the trimming parameter and number of breaks. An analytical framework is used to understand the factors associated with these breaks.

There is more than one break identified for every tax component as per the results of Bai–Perron test. The simulation exercise suggests that estimated breakpoints are mostly robust. Economic growth, structural changes in the economy, simplification and rationalization of tax structure, tax competition, policies such as liberalization have contributed to the changing tax regimes. Results of this study suggest that high tax rates have not been, in particular, detrimental to achieving growth in revenue and factors other than changes in tax rates have been more prominent in bringing about the shifts.

This is, perhaps, the first paper exploring the multiple structural breaks in the fiscal variables in India. It offers an understanding of the changing regimes of central government taxes and the underlying factors for the same.

The purpose of this article is to show how remote working affects employees' organizational citizenship behavior (OCB).

The authors conducted research on organizations in the financial sector, as this segment was able to easily adapt to the challenges of remote working and teleworking. They used the case study approach: they analyzed organizational documents and management communications related to crisis management back to March 2020, when the pandemic started in Hungary, and conducted semi-structured interviews with managers and subordinates.

The results highlighted that the dominant organizational culture determines the effects of remote working on OCB. In organizations with a dominant market culture, OCB has changed the least because of the home office, with only a decline in the dimension of civic virtue. In organizations with a dominant clan culture, conscientiousness decreased, while the other three dimensions increased. The dominant hierarchy culture reacted the most unfavorably, excluding the dimension of courtesy, as all dimensions decreased.

The study shows how the pandemic and working in home office have changed the dimensions of OCB in different organizational cultures.

The purpose of this paper is to determine the differences in the values and behaviours of employees and entrepreneurs and to develop guidelines for employers to foster entrepreneurial thinking in their organisations.

To determine individual behaviours, the authors used the career adaptability scale developed by Savickas and Porfelli (2012), complemented with the statements regarding relationships in the workplace and reward, designed by Gattiker and Larwood (1986). The individual values were evaluated by Schwartz’s individual value framework. The career success of individuals was defined by income level and job satisfaction. Data from a sample of 473 respondents were analysed using structural equation modelling.

This paper reveals that there are differences in the behaviours and the values of employees and entrepreneurs. Employees are more concerned with relationships at the workplace, rewards and confidence, whereas entrepreneurs focus solely on relationships. Self-direction value has a direct positive impact. Universalism, conformism, achievement, stimulation and safety have indirect positive effects on career success for employees. There is no specific individual value driving career success for entrepreneurs.

This paper follows the recent trends in organisational culture development whereby organisations seek to incorporate the entrepreneurial mindset at all levels of the organisation. Until now, there has been scarce empirical evidence on the differences between entrepreneurial and employee values. This research provides evidence that the value gap between these two distinct groups is considerable enough to question the ability of the average employee to adopt the entrepreneurial behaviour required by modern organisations.

With the development of emerging engineering technology and industrialization, there are greater changes in the life style of people in smart urban cities; therefore, there is also more chance of various health problems in urban areas. The life style of persons in metro urban areas with the expansive volume of population is similarly influenced by different application and administration frameworks. These are affecting the human health system up to an extended extent and there are more health-related issues and health hazard concerns that can be identified in urban areas. The purpose of this paper is to present an analytical study on various aspects of the smart health care system in a smart perspective by analyzing them with respect to emerging engineering technologies such as mobile network, cloud computing, Internet of Things (IoT), big data analytics and ubiquitous computing. This paper also carries out a detailed survey of health issues and improved solutions in automated systems using these technologies. Second, the paper also presents a novel health care system using smart and safe ambulances and their appropriate control at traffic points with safety and security features in a smart city, so that the valuable life of patients can be saved in time by immediate treatment in nearest hospital or health care units.

In this paper, an analytical survey was conducted for improvement in the health care sector using computer technology and IoT-based various modern health care applications. An idea of Smart Health Care Hospital using sensors, mobile agent smart vehicle configuration and safety traffic control for ambulance was proposed.

A simulation was carried out to see the performance of a safety mechanism in the proposed approach. Comparative analysis was carried out with other approaches to know the execution time, response time and probable delay due to the implementation of this approach.

It is an original research work with motivation inspired from current emergent technology to apply in the health care system.

The decade of the 1980s was unique for the sheer quantity of education reform reports and legislation. Virtually every state enacted education reform legislation, including reforms of teacher education, licensing, and comprehension. According to Darling‐Hammond and Berry, over 1,000 pieces of legislation related to teachers have been drafted since 1980, and “a substantial fraction have been implemented.” As I discussed in my 1989 RSR article, “Five Years after A Nation at Risk: An Annotated Bibliography,” two waves of 1980s reform reports were identified in the enormous body of primary and secondary literature dealing with education reform. The reform publications of the early 1980s stressed improvements in curricular standards, student performance outcomes, and changes to the education programs, such as salary increases, teacher testing, and stricter certification requirements. The second‐wave reform publications emphasized more complex issues centered around the concepts of restructuring the schools and teacher education programs, as well as empowering teachers to become more involved in curriculum and governance issues.

Few issues in recent times have so provoked debate and dissention within the library field as has the concept of fees for user services. The issue has aroused the passions of our profession precisely because its roots and implications extend far beyond the confines of just one service discipline. Its reflection is mirrored in national debates about the proper spheres of the public and private sectors—in matters of information generation and distribution, certainly, but in a host of other social ramifications as well, amounting virtually to a debate about the most basic values which we have long assumed to constitute the very framework of our democratic and humanistic society.