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Technology acceptance research in the L&T contexts has a necessity for enabling the significant inclusion of technology in educational settings (Scherer et al., 2019). Despite the propensity for information communication and technology to enhance the teaching and learning process, the acceptance or rejection of learning technology is essential. Technological acceptance model (TAM) has evolved to become a key model to depict the predictors of human behaviour towards prospective rejection or acceptance of technology (Granic and Marangunic, 2019). In their recent systematic review of the extensive literature on TAM, Granic and Marangunic (2019) found that most of TAM research originate from Asia (Taiwan, Malaysia, South Korea and China), Europe, North America, Middle East and Africa. To the best of the authors’ knowledge, research on TAM has been very scarce in small island economies. This study aims to guide the empirical model of Al-Fraihat et al. (2020), which wants to uncover the quality of learning by understanding the intentions and satisfaction of tertiary education learners on the acceptance and use of information technology (IT) for e-learning, during the confinement period.

This study adopted a quantitative approach. The proposed framework was borrowed from Al-Fraihat et al. (2020) and amended based on the contextual aspect of the study. The model proposed by Al-Fraihat et al. (2020) takes into consideration the quality of e-learning through technical system quality, information quality, service quality, educational system quality, support system quality, learner quality and instructor quality. The framework has as the basis the TAM where the perceived satisfaction, perceived usefulness, use and benefits of E-learning have been evaluated. This current study evaluated the quality of the e-learning platform from the students’ perspective in the confinement period. The service quality construct has been broken into three different dimensions, namely, service quality from an IT perspective, service quality from an administration perspective and service quality from the faculty represented by the Head of Departments. Another dimension has been added so as to evaluate the learner’s point of view when studying during confinement, namely, confinement and learning quality.

The findings of this study did not support H25, that is the hypothesis that perceived usefulness has a positive relationship with perceived satisfaction, in contradiction to similar previous studies that confirmed the relationship (Al-Sabawy et al., 2011; Al-Fraihat et al., 2020). However, interestingly, the findings of this research supported the relationship between perceived satisfaction and benefits (H26). This means that the greater the satisfaction of the learner, the greater the benefits on students. The results of this study further supported that there is a positive relationship between perceived usefulness and benefits (H27); there is a positive relationship between perceived usefulness and use (H28); and finally, there is a positive relationship between use and benefits (H29). Such relationships were also found in the existing literature (Al-Sabawy et al., 2011; Cidral et al., 2018; Al-Fraihat et al., 2020). The perception of the usefulness of the e-learning system determines the benefits, usefulness and system use. When the learners feel that the system is enhancing their learning, learning activities and performance, hence learning more effectively, they tend to see the e-learning system as useful and they are more likely to use the e-learning system/tool. The use of the tool/system, thus positively impacts the benefits that the learners derived from the system.

The COVID-19 and overnight decision for a country-wide lockdown drastically changed the education sector. School and all teaching institutions were closed. However, most universities had to review their teaching and learning models to introduce e-learning to ensure the semester’s progress. Hence, the use of the various LMS tools became a necessity overnight. This study on e-learning in Mauritius uses the TAM as the theoretical foundation because the theory has long been extensively used to investigate the quality of learning eg. Davis (1989), Scherer et al. (2019), Al-Fraihat et al. (2020).

The main purpose of this paper is to determine the bias-corrected efficiencies and rankings of the selected hotels and restaurants (H&Rs) in India.

The data for the Indian H&R sector are collected from the Prowess database. The bootstrap data envelopment analysis (DEA) based on a constant return to scale (CRS), variable return to scale-input oriented (VRS-IP) and variable return to scale-output oriented (VRS-OP) are applied on H&Rs to obtain the bias-corrected efficiencies.

It is found that relative efficiencies using basic DEA methods of all the 45 H&Rs of India are overestimated. These efficiencies are corrected using bias correction through bootstrap DEA methods. The bounds for the efficiencies of each H&R are computed using all the adopted methods. All H&Rs are ranked using bias-corrected efficiencies, and the linear trend between ranks suggests that the H&Rs are ranked almost similarly by all the adopted methods.

To improve efficiency, Indian H&R companies must rethink their personnel needs by enhancing their workforce management capabilities. The government needs to extend more support to this sector by introducing a liberal legislation framework and supporting infrastructure policies.

There is a paucity of studies on H&Rs in India. The current study focused on measuring bias-corrected efficiencies of the selected H&Rs of India. This study is one of the few initiatives to explore bias-corrected efficiencies extensively using the bootstrap DEA method.

The study aims to empirically test the effects of antecedents on behavioral intentions towards Uber-ridesharing services. The antecedents are perceived value (hedonic, utilitarian, epistemic, and symbolic value), e-Attitude, and technology attachment (smartphone use, Internet use, and e-Involvement). Moreover, the study explores the mediating effect of three-dimensional perceived value (hedonic, utilitarian, and epistemic value) and e-Attitude; and the moderating effect of symbolic value on behavioral intentions towards Uber-ridesharing services.

A mixed survey (75% Google Form, 25% face to face) was conducted in Bangladesh to collect data from customers who had previously participated in Uber-ridesharing services, one of the largest ridesharing platforms in Bangladesh. Subsequently, data were analyzed based on the structural equation modeling technique using SmartPLS 3.3.3.

The study findings revealed that hedonic value, utilitarian value, epistemic value, symbolic value, e-Attitude, smartphone use, internet use, e-Involvement had a direct significant positive impact on behavioral intentions. Also, e-Attitude significantly impacted hedonic, utilitarian, and epistemic value. In addition, Smartphone use, internet use, and e-Involvement significantly influenced e-Attitude. Moreover, the study findings revealed that hedonic, utilitarian, and epistemic value partially mediates between e-Attitude and behavioral intentions; and e-Attitude partially mediates between Smartphone use, Internet use, and e-Involvement and hedonic, utilitarian, and epistemic value and behavioral intentions. Furthermore, the results indicate that epistemic value significantly moderates the relationship between hedonic, utilitarian, and epistemic value and behavioral intentions.

This study uncovers some insightful findings for ridesharing services providers and managers helping to build customers' positive behavioral intentions towards Uber-ridesharing services. In particular, practitioners can improve cost-efficiency, hedonic and symbolic aspects, availability of rides of Uber-ridesharing services. Moreover, the ridesharing services managers should adopt technology-based service opportunities.

The study enriches sharing economy literature, especially ridesharing services, exploring the direct effect of epistemic value, e-Attitude, smartphone use, Internet use, and e-Involvement on behavioral intentions. Moreover, this study presents smartphone use, Internet use, and e-Involvement as new antecedents of e-Attitude and behavioral intentions. Furthermore, the study explores the mediating effect of hedonic, utilitarian, and epistemic value and e-Attitude; and the moderating effect of symbolic value in Uber-ridesharing service perspective.

The purpose of this paper is to determine the relative efficiencies of public sector hospitals in Uttarakhand, India.

The study use data of public hospitals collected from Directorate of Medical Health and Family Welfare, Government of Uttarakhand, Dehradun, India for the year 2011. The cross-sectional data analyses are carried out by applying data envelopment analysis (DEA) based slack based model.

The analysis found that out of total 36 hospitals only ten hospitals are relatively overall technical efficient. The average overall technical efficiency 54.10 per cent indicates that an average hospital has the scope of producing the outputs with the inputs 45.90 per cent lesser than their existing levels. The slack analysis results show that on average 12.57 per cent of beds, 13.16 per cent of doctors, 14.04 per cent of paramedical staff can be reduced and 17.53 per cent of out-door patients, 66.55 per cent of in-door patients, 208.23 per cent of major surgeries, 110.73 per cent of minor surgeries can be expanded if all the inefficient hospitals operate at the level of efficient hospitals.

The present study is undertaken to measure the relative efficiencies of public sector hospitals in Uttarakhand. There is dearth of studies being done on Indian healthcare sector and this study will help to utilize healthcare resources efficiently for formulating policy implications for public hospitals in Uttarakhand. For the robustness of DEA results, Jackknifing analysis is also conducted.

The aim of the paper is to identify interactions existing among the identified factors and understanding how they impact adoption intention so that better CRM strategies for mobile channel can be orchestrated.

The paper empirically explores the underlying factors by the application of confirmatory factor analysis and structural equation modeling. The study sample consists of 523 respondents with a response rate of 63.9 percent (usable response rate).

The empirical findings reveal that from the perspective of benefits, perceptions value, perceived usefulness and context were the three critical components significantly influencing adoption intention. On the apprehension side, the effects of perceived security assurance, perceived trust, perceived cost and perceived risk on perceived value as well as perceived usefulness were significant.

The study had a few limitations such as selection of the sample from a limited number of places, and the model was cross-sectional measuring perceptions and intentions at a single point of time.

Based on the findings, banks should focus on increasing the value perceptions of the customers by considering the perceptions of usefulness in various service contexts. The structural assurances and risk mitigation strategies also need attention.

The findings provided insight into the factors that contribute to the acceptance of mobile CRM services in India from new consumers' perspective. This study demonstrated that in the case of mobile CRM, the factors related to service aspect dominate over the technical aspect.

Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate whether companies manipulate their financial data in order to reduce taxes paid.

We considered a sample of 63 listed Romanian companies for the period 2016–2021. The Beneish model was used for estimating earnings management, and the effective tax rate was used to measure tax avoidance. The analysis was carried out using regression analysis in Stata13 software.

The findings of the research indicate a negative and statistically significant association between effective tax rate and earnings management, implying that one of the main reasons why companies manipulate their earnings to reduce tax burden and avoid taxes. Moreover, our results show that return on assets (ROA) has a statistically significant negative influence on the effective tax rate. Furthermore, our analysis reveals that firm size, growth, and Big4 audit have no effect on effective tax rate.

Because it analyzes concrete cases using financial data and provides some recommendations for addressing the issue of tax avoidance, this work is useful in advancing both quantitative and qualitative research on this topic. This research is relevant for businesses, governments, regulators, audit professionals and investors.

The study, by analyzing concrete cases using reported financial data, contributes in filling the gap within the literature that results from a lack of scientific research on the relationship between tax avoidance and earnings management, and then it clarifies the nature of the causal connection between them. Moreover, it considers a combination of firm related variables including performance, size and also audit quality.

The emerging market economies, in particular, have become victim to the laundering activities which have damaged investment potentials, undermined governance, fostered crime and corruption, and decreased tax revenues. In this chapter, we construct a macrotheoretic framework to analyze money laundering in the form of tax evasion by individuals in an economy in the events of financial autarky and free trade. In other words, our theoretical model allows us to examine if movement from autarky to a state of financial integration whets the degree of financial malpractice like money laundering.

The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries. Each country wishes to bring its own tax audit structure to an optimal level. Along with the audit, the tax function of the taxpayers and the investigations carried out on the books and documents related to these transactions, as well as, the exploratory function aimed at finding out and correcting errors, frauds and deficiencies, and preventing the occurrence of errors and frauds are in question. Ensuring the effectiveness of tax auditing will result in effective tax administration. Any increase in total tax revenues whilst keeping the expenses made for taxation at a certain level will increase the efficiency of tax administration. The tax audit, which is mandatory for the realization of the intended purpose, will also contribute to the tax compliance of taxpayers. Voluntary compliance of taxpayers who think that they will be audited in certain periods will be strengthened. All this can be achieved through an effective audit system. The aim of this study is to provide an assessment of the tax audit, highlighting its need and the things to be done in order to ensure the effectiveness and the advantages of the tax audit.

This paper aims to determine the tax potential of G20 countries and estimate the tax revenue they could generate. The study evaluates the effectiveness of tax revenue collection for G20 nations from 2008 to 2020 and investigates the relationship between tax collection efficiency and tax evasion. The study also examines the link between tax collection efficiency and a proxy for tax evasion through anti-corruption efforts.

The study assumes that tax collection is a function of gross domestic product (GDP), population, imports and price level. The study uses a stochastic frontier analysis to calculate the efficiency of tax collection. It estimates the loss in total tax collection due to inefficiency by comparing actual and best-practice tax collection.

The findings indicate that anti-corruption measures and technological advancements positively impact tax collection efficiency. Great Britain is identified as the most efficient country in tax collection, whereas Saudi Arabia is the least efficient. Germany has the highest losses in tax collection due to inefficiency, while Australia experiences the lowest losses in tax collection.

This study suggests several practical implications. For example, legislators and policymakers should pay more attention to anti-corruption policies. Also, tax agenesis should focus on better understanding variations in tax collection efficiency between countries and how they relate to tax evasion.

Tax evasion and money laundering have become important sources of illicit financial flows in developing countries. Foreign capital flows used by shell corporates are generally with no real economic activities but motivated by harmful tax practices, thereby inducing loss of revenue for developing countries. Despite the coercive actions, such as backlisting of noncooperative jurisdictions to anti-money laundering and countering terrorism financing standards, illicit financial activities are still eroding the tax base in developing countries. The purpose of the paper is to assess the blacklisting effectiveness as a coercive policy against illicit financial activities.

This paper applies a propensity score matching strategy to a sample of 118 developing jurisdictions from 2009 to 2017 to evaluate changes in illicit financial activities following the blacklisting.

The results show that rather than altering illicit inflows in blacklisted countries, financial restrictions have produced the inverse, causing a boomerang effect on financial crime activities. The illicit share of capital inflows increases on average by 6 percentage points and 0.7% of GDP following the blacklisting. These results are robust to alternative matching methods and to the hidden bias problem.

Most of the previous research analyzed the link between blacklisting and fiscal revenues. However, here, the study analyzes whether blacklisting makes countries more cooperative in terms of fighting illicit financial flows.