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Article
Publication date: 10 February 2021

Rajat Deb

This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

Abstract

Purpose

This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

Design/methodology/approach

The study gas adopted descriptive viewpoints supported by empirical evidence.

Findings

Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A have empowered the tax officials to conduct raids without explaining the reasons, call for papers for reopening assessments of cases of a decade old and has increased the quantum of penalty for the default period substantially.

Originality/value

The paper is an original one and free from plagiarism.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

Content available
Article
Publication date: 23 November 2010

Abstract

Details

International Journal of Energy Sector Management, vol. 4 no. 4
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 10 May 2019

Ankur Kashyap and Rajat Agrawal

In the era of Industry 4.0, knowledge component plays a vital role in manufacturing. For tacking the new complexities of the business, a concept of knowledge supply chain…

Abstract

Purpose

In the era of Industry 4.0, knowledge component plays a vital role in manufacturing. For tacking the new complexities of the business, a concept of knowledge supply chain (KSC) is being proposed, which takes into account of knowledge component. Higher education institutes (HEIs) which are primary creator of knowledge are important foundations of such supply chain and act as the “knowledge supplier.” The purpose of this paper is to focus on why the HEIs are failed to become knowledge supplier in developing country like India.

Design/methodology/approach

This research paper adopts a resource-based theory to explore the concept and identify barriers which obstructs the progress of HEIs to become prominent knowledge supplier to industry. To tackle the research problem, an integrated hybrid approach of interpretive structural modeling–analytic hierarchy process is used. Expert elicitation was engaged to find out the prominence of each barrier and the interrelations among them.

Findings

Based on literature review, eight critical barriers were recognized. The findings put forward a four layer structural model. Based on this model, various remedial actions are also suggested to eliminate the barriers or lessen their negative effects on KSC.

Practical implications

This study finds its practical implication in higher education reforms as the identified barriers could enhance the decision-making quality regarding academia–industry interaction.

Social implications

Using the results of the study, HEIs could improve their social sustainability as they have different stakeholders covering wider sections of society and one being industry.

Originality/value

Most of the existing studies talk about short-term interactions like technology transfer. This study takes into account the barriers which are acting as roadblocks in long-term knowledge supplying role of HEIs.

Details

Journal of Advances in Management Research, vol. 16 no. 5
Type: Research Article
ISSN: 0972-7981

Keywords

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