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Open Access
Article
Publication date: 12 March 2024

Md Aslam Mia, Md Imran Hossain and Sunil Sangwan

Digitalization is one of the major factors that fosters economic growth across the world. However, the level of digitalization varies significantly between developed and…

Abstract

Purpose

Digitalization is one of the major factors that fosters economic growth across the world. However, the level of digitalization varies significantly between developed and developing countries, with the latter often lagging behind. To bridge this gap, it is crucial to pinpoint the drivers of digitalization, specifically from the macroeconomic and country-level governance dimensions. Therefore, this study aims to investigate the determinants of digitalization, particularly for countries in Asia and the Pacific region.

Design/methodology/approach

Our study utilizes unbalanced panel data from 46 Asian and Pacific countries for the period of 2001–2021. Initially, we analyzed the data using conventional econometric methods, such as pooled ordinary least squares (POLS), random-effects model (REM) and fixed-effects model (FEM). Moreover, we employed endogeneity-corrected techniques and alternative proxies to enhance the robustness and reliability of our findings.

Findings

Our findings reveal that economic development progress, government expenditure relative to country size and political stability are key drivers of digitalization. In contrast, corruption at the country level emerges as a significant impediment. Notably, our results remain robust to endogeneity-corrected techniques and alternative proxies of digitalization. Overall, these insights can inform policymakers, helping them to understand the macroeconomic and governance factors shaping digitalization and guide their decision-making toward effective policy interventions.

Originality/value

This study’s empirical findings add significant value to the existing literature by quantifying the impact of macroeconomic and governance factors on digitalization in selected countries. This offers valuable insights for policymakers, particularly in nations with lower levels of digitalization.

Details

Digital Transformation and Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-0761

Keywords

Abstract

Details

Teacher Preparation in Papua New Guinea
Type: Book
ISBN: 978-1-83549-077-8

Expert briefing
Publication date: 28 March 2024

Despite criticism from Western allies, Macron’s position has remained firm. This comes against the backdrop of tensions with Germany, upcoming European Parliament elections and…

Article
Publication date: 2 November 2023

Ahmed Yamen and Hounaida Mersni

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.

Abstract

Purpose

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.

Design/methodology/approach

This study uses data from 200 countries from 2000 to 2017. The empirical analysis is based on various methodological tools, including ordinary least-squares model, fixed- and random-effects models. In addition, GMM and linear mixed model has been used for robustness purposes.

Findings

The results show that carbon emissions reduction significantly affects tax evasion behaviour; when carbon emissions decrease, tax evasion behaviour increases. This indicates that the reduction of CO2 emissions is linked to significant costs, placing a financial burden on companies and leading them to evade taxes to counterbalance these costs.

Practical implications

This study has important implications, as it highlights that the efforts made by countries to minimize CO2 emissions are associated with high costs and may lead to increased tax evasion, potentially contributing to countries’ budget deficits. The results provide valuable insights for policymakers and stakeholders to implement effective environmental and fiscal regulations that contribute to a sustainable and eco-friendly future. These regulations can help maintain a balance between improving economic growth and ensuring the protection of the environment.

Originality/value

To the best of the authors’ knowledge, this is the first paper to test the impact of carbon emissions on tax evasion using macro-level data.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 12 September 2023

Baliyeri P Jeena, Prakash Babu Kodali, Wapangjungla Longchar and Sibasis Hense

This study aims to investigate the consumption pattern of aerated drinks and examine its determinants among adolescents’ boys and girls (15–19 years) in India.

Abstract

Purpose

This study aims to investigate the consumption pattern of aerated drinks and examine its determinants among adolescents’ boys and girls (15–19 years) in India.

Design/methodology/approach

The fifth round of National Family Health Survey (2019-2021) data was examined applying sample weights. Pattern of consumption and its determinants was analysed separately for boys and girls using binary logistic regression and calculating adjusted odds ratio (AOR) at 95% confidence interval.

Findings

The daily, weekly and occasionally consumption of aerated drinks was 4.4%, 22.7%, 63% for boys and 2.9%, 14%, 70.8% for girls, respectively. Factors such as secondary/higher education [Boys AOR = 1.5, (1.2–1.9) (p = 0.001); Girls AOR = 1.2, (1.1–1.2) (p < 0.001)]; rich wealth index [Boys AOR = 1.8, (1.6–2.1) (p < 0.001); Girls AOR = 1.3, (1.3–1.4) (p < 0.001)]; fried food consumption [Boys AOR = 11.1, (9.5–12.9) (p < 0.001); Girls AOR = 11.5, (10.8–12.3) (p < 0.001)]; and watching television [Boys AOR = 1.5, (2.3–1.7) (p < 0.001); Girls AOR = 1.3, (1.3–1.4) (p < 0.001)] were found significant predictors of aerated drink consumption among adolescents.

Originality/value

The authors noted differences in consumption pattern between adolescents’ boys and girls. A shift to occasional consumption from weekly and daily was also observed. A further decrease in consumption may requires gender and region-specific health-promotion interventions. Rationalising sugar-sweetened beverages taxation adhering World Health Organisation’s recommendation to reduce affordability may be further researched in the Indian context. Furthermore, sale and consumption of traditional and locally available fruits, vegetables and healthy beverages may be warranted.

Details

Nutrition & Food Science , vol. 54 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

Open Access
Article
Publication date: 14 July 2022

Omwoyo Bosire Onyancha

This study aims to explore the similarities and differences between the three concepts that are commonly used to describe the knowledge of traditional and indigenous communities…

2998

Abstract

Purpose

This study aims to explore the similarities and differences between the three concepts that are commonly used to describe the knowledge of traditional and indigenous communities, namely, indigenous knowledge, traditional knowledge and local knowledge, with a view to contributing to the discourse on conceptualizing indigenous knowledge.

Design/methodology/approach

Data was extracted from the Scopus database using the main terms that are used for indigenous knowledge, namely, “indigenous knowledge” (IK), “traditional knowledge” (TK) and “local knowledge” (LK). Data were analyzed according to the themes drawn from the objectives of the study, using the VOSviewer software and the analytical tool embedded in the Scopus database.

Findings

The findings indicate that whereas IK and LK are older concepts than TK, TK has become more visible in the literature than the former; there is minimal overlap in the use of the labels in the literature; the three labels’ literature is largely domiciled in the social sciences; and that there were variations in representation of the labels according to countries and geographic regions.

Practical implications

The author avers that the scatter of literature on the knowledge of traditional and indigenous peoples under the three main labels has huge implications on the accessibility and use the literature by stakeholders including researchers, students, information and knowledge managers and information service providers.

Originality/value

This study demonstrates the application of informetrics beyond is traditional use to assess trends, nature and types of research patterns and mathematical modeling of information patterns to encompass the definition of the scope of concepts as covered in the literature.

Details

Global Knowledge, Memory and Communication, vol. 73 no. 3
Type: Research Article
ISSN: 2514-9342

Keywords

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