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The role of information and communications technology (ICT) has been tested in various contexts of online shopping and the results show that ICT has successfully transformed the way of doing business. This study aims to propose that if women have adequate internet skills, namely, operative, informational and creative skills, their entrepreneurial intentions will be high.

This is descriptive research. The data was collected from 246 university students and analyzed using PLS-SEM.

The results of the study show that students belonging to entrepreneurial backgrounds have a positive attitude toward entrepreneurship. The impact of internet skills was mixed on the relationship of entrepreneurial attitude and entrepreneurial intention.

The sample was not generalized as the sample consisted of urban and internet-using women. Future research can test the model for rural women entrepreneurs or usage of m-commerce for the same.

The results of the study show that women having the skills to operate the internet have higher intentions to become an entrepreneur. Thus, the e-commerce web-space can use the results to influence women of the new generation to use available tools in their journey of entrepreneurship.

Women are an indispensable part of society. Empowering them will not only improve their confidence but will also strengthen the pillars of society.

Extensive research work has been done in the context of women entrepreneurship. The study is a novel attempt to test the effects of internet skills on entrepreneurial intention among new generation women. The results will be very much useful for future research and will extend the body of academic literature.

Over seas research suggests benefits in having staff from ethnic minorities for po licing multicultural communities. This study ‐ part of a larger study investigating recruitment barriers and retention issues of ethnic minorities in the New Zealand Police ‐ presents the views of personnel from minority cultures about how they experience their professional roles within the organisation. The paper pre ents data from twenty in‐depth interviews conducted with police staff from one police region. Results of the study support overseas research and highlight New Zealand ‐ specific issues. While the sample size is small, the in‐depth interviews provide a rich data source. The paper presents new insights into how New Zealand Police officers from a range of cultural backgrounds perceive the contribution a culturally diverse workforce can make to policing. The study has practical implications for police recruitment and diversity policies.

The purpose of this paper is to discuss how the failed finance companies in Sri Lanka used fair value accounting practices as an opportunistic earnings management practice to launder money under weak corporate governance structures.

This paper uses a qualitative design under the philosophy of interpretivism. The case study research strategy is used inductively to investigate how fair value accounting had been used for money laundering.

The dishonest intention of major shareholders and board of directors had forced failed companies to misuse fair value accounting to manipulate performance and use them for personal benefits which were detrimental to the depositors and stability of the companies. The weak corporate governance structures which were developed because of regulatory forbearance were influential for manipulations. The concentrated ownership had reduced agency conflicts between shareholders and managers because major shareholders were the members of the board of directors. The appointed committees were not effective because of an inadequate number of independent directors with sufficient expertise. The reduced agency conflict between shareholders and managers has exaggerated the agency conflict with depositors. Therefore, it is recommended to dilute ownership concentration to establish good corporate governance structures and make stable institutions.

This study does not discuss the dishonest fair value accounting practices of all licensed finance companies because of the sensitivity of the matter for surviving companies.

This paper is an original work of the authors which discusses how fair value accounting practices had been used to launder money in failed finance companies in Sri Lanka as an emerging market context.

The purpose of this paper is to review the literature on total productive maintenance (TPM) implementation practice to present an overview of TPM implementation practices adopted by various manufacturing organizations and suggest possible gaps from researchers and practitioner’s point of view. This study tries to identify the best strategy for improving competitiveness of small and medium enterprises (SMEs) in globalized market and evaluates TPM implementation practice in SMEs.

The objective of this paper is to study the role of TPM program in context of Indian industries either from SMEs to large-scale industries. The approach has been directed toward justification of TPM implementation practice for its support to competitive manufacturing in the context of Indian manufacturing industries.

TPM implementation improves productivity and working efficiency of employees and also improves equipment effectiveness and a positive inclination toward company is registered. Therefore, equipment maintenance is an indispensable function in a manufacturing enterprise. In this highly competitive environment, manufacturing organizations should consider maintenance function as a potential source for cost savings and competitive advantage. SMEs must be considered as an engine for economic growth all over the world (Singh et al., 2008). A total of 148 papers related to TPM implementation in large-scale industries and SMEs were collected, analyzed and classified on the basis of their applications, broadly into large industry and SMEs and further divided into Indian and Non-Indian, then case study, implementation, model, literature review, maintenance, service, etc. This classification has clearly shows that SMEs are in a need to adopt TPM implementation practice to compete in this global market and changing requirements of large industries. Maintenance is an indispensable function in a manufacturing enterprise. In this highly competitive environment, manufacturing organizations must be considered maintenance function as a potential source for cost savings and competitive advantage. Singh et al. (2008) have concluded that SMEs must be considered as an engine for economic growth of all over the world. Following are the objectives of this study: to suggest a classification of available literature on TPM implementation; to identify the need of TPM implementation in SMEs; to identify critical observations on each category of classification; to identify the potential of SMEs in India; to identify emerging trends of TPM implementation in India; to suggest directions for future researchers in the field of TPM implementation on the basis of above mention points; and to consolidate all available literature on TPM implementation practice.

The challenges of stiff competition and the drive for profits are forcing the organizations to implement various productivity improvement efforts to meet the challenges posed by ever-changing market demands. In the dynamic and highly challenging environment, reliable manufacturing equipment is regarded as the major contributor to the performance and profitability of manufacturing systems.

In this dynamic world, importance of SMEs in the growth of the nation needs more attention of researchers and industrialists. After the globalization of market, SMEs have got many opportunities to work in integration with large-scale organizations. All the organizations from SMEs to large-scale industries can adopt effective and efficient maintenance strategies such as condition-based maintenance, reliability-centered maintenance and TPM over the traditional firefighting reactive maintenance approaches (Sharma et al., 2005).

In our view, this paper clearly identifies implications for research which will be useful for society. The gap discussed by authors needs to be addressed by future researchers.

This implementation strategy can help to save huge amounts of time, money and other useful resources in dealing with reliability, availability, maintainability and performance issues. On the basis of available literature, it can be understood that SMEs should change their maintenance strategies to cope up with global competition so that a lot of resources can be utilized in a better direction.

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 paper is to investigate the relationship between total productive maintenance (TPM) practices and operational performance (OP) in soft drinks manufacturing industry, Ethiopia.

In this study acceptability and implementation of five TPM practices (i.e., dependent factors: autonomous maintenance (AUT); safety, health and environment (SHE); education and training (EDT); focused improvement; and planned maintenance (PLM)) in soft drinks manufacturing industry have been elaborated to ascertain the benefits accrued as a result of successful TPM practices (i.e., independent variables) on OP (i.e., dependent variables). A self-administered survey seven-point Likert scale questionnaire was used for primary data collection. By using simple random sampling technique a total of 100 useable responses resulted in a 66.66 per cent response rate. Descriptive (mean, standard deviation) and inferential statistics (factor analysis, correlation, simple and multiple regression analysis) analysis were performed using Statistical Package for Social Sciences (SPSS) software (version-28) to identify the relationship and effect of TPM practices on OP. Five hypotheses were developed and tested.

Results show that four of the TPM practices were positively and significantly correlated with OP. Aggregate TPM shows positive and significant correlation with OP. Four hypotheses results revealed that the AUT; SHE; EDT and PLM practices have positive and significant relationship with OP and significantly improve OP. The results also show that the TPM practices have positive and significant relationship with OP and significantly improve cost effectiveness, product quality, on-time delivery and volume flexibility.

The benefits gained by TPM practices in selected soft drinks manufacturing industry have been highlighted, that could be genuine source of motivation to other companies to go in for TPM program. This research contributes to the literature by examining the contingency of various TPM enabling factors in the context of the Ethiopian soft drinks manufacturing sector, and it, therefore, provides direction to increase the success rate of TPM implementation. Study offers academics and practitioners a better understanding of the relationship and effect of the TPM practices on the OPs. Thus, practitioners will be able to make better and more effective decisions about the implementation of TPM practices for better OP results.

The relationship between the five factors TPM practices and OP has not yet been studied or reported in the case of soft drink manufacturing industry. The questionnaire manner and items developed, factor considered in this study, sampling method, deeply statistical data analysis techniques used, soft drink manufacturing industry, developing country like Ethiopia make this study unique and revealed the gap identification in this area. The study has contributed to the TPM literature with a better understanding of the five TPM practices and their association with a soft drink manufacturing industry OP that will provide valuable knowledge to top-management of manufacturing companies, to refine their current TPM practices and subsequently improve OP.

Migration is defined as movement of people, especially of whole groups, from one place, region, or country to an other, particularly with the intention of making permanent settlement in a new location (Microsoft Encarta). Migration is as old as the beginnings of human evolution, and in the distant past migrations were localized, slow, and gradual processes taking centuries or even longer to establish significant populations in a given region or country. The populations, therefore, possessed unique and highly homogeneous characteristics of race, religion, culture, traditions, or language. From the oldest periods of civiliza tion, India attracted migrants from different parts of the neighboring regions and continents (notably, Middle east, China, and Africa) owing to its warm weather, wealth of natural resources, spices, and so forth. Like wise, India also be came a prominent country from where people migrated to different parts of the world, first to the neighboring lands (Burma, Indonesia, Malaysia, Thailand, and Bali) and then to distant countries (several African countries, for example, Uganda, South Africa, Mauritius). More recently, migration of Indians has been mostly to the Western Europe and USA.

This paper aims to prioritize the factors for the successful implementation of total productive maintenance (TPM).

The technique used for prioritization is the analytical hierarchy process (AHP).

The commitment and involvement of the top management, i.e. the leadership team, is the most critical success factor in the successful implementation of TPM. Employee training is another vital factor. Top management should also encourage a culture favorable for information flow, equipment ownership, the involvement of people and quality management throughout the organization.

Manufacturing organizations interested in improving productivity through the implementation of TPM should first involve the leadership team and seek their full support and train all the employees in this philosophy. However, the findings cannot be generalized for global application due to the inputs taken from experts in AHP from limited geography.

Reducing production costs is a universal expectation of business leaders. TPM can be used as a long-term strategy to improve productivity by the organization.

All employees have to be trained in this philosophy, and as part of the training and the implementation of TPM, they feel empowered and committed to the organization.

This study has illustrated the use of AHP for the prioritization of success factors. Prioritization of success factors will help in strategy formulation by management for effective maintenance. It will help in improving the productivity and performance of the organization.