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1 – 10 of 13Kavita Pandey, Surendra S. Yadav and Seema Sharma
The present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a…
Abstract
Purpose
The present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a hierarchical relationship through modeling of the identified factors using modified-total interpretive structural modeling (M-TISM).
Design/methodology/approach
Due to “scale without mass” properties of the digital economy, businesses reduce their physical presence in the countries of economic activities. Aided with digital features, multinational enterprises (MNEs) avoid, abolish, or adopt flexible tax burden in the developing nations through by-passing the permanent establishment condition for company taxes or the income characterization prerequisite for royalty taxation. The present research endeavors to identify the drivers of tax avoidance in the developing countries, especially exacerbated due to digital technologies (economy). In addition, the authors also examine the hierarchical relation between the extracted drivers of tax avoidance.
Findings
This research presents a considerable driving force of elements like historical foundation of tax-treaties, dominance of the developed countries, influence of trade bodies in policy matters and finally information and communications technologies (ICTs).
Originality/value
Identified elements drive the actors like professional enablers, tax havens, international organizations, and intangible assets in the form of intellectual properties (IPs) which act upon tax arbitrage situations both under the domestic and treaty regulations, finally culminating into profit shifting, tax manipulations or avoidance.
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Purpose. This chapter discusses the challenges and different strategies to increase skill development for the future workforce.Methodology. Multiple sources on the topic were…
Abstract
Purpose. This chapter discusses the challenges and different strategies to increase skill development for the future workforce.
Methodology. Multiple sources on the topic were studied and reviewed in this chapter. The idea of skill and its development is discussed in the literature review.
Findings. Different nations’ governments have promoted human capital development by providing up-skilling and retraining programs to balance supply and demand. Skills gaps need to be brought to the attention of stakeholders, such as governments, businesses, and the educational system. Teachers, employers, and other stakeholders need to develop strategies and action plans to ensure that the skills gaps are appropriately identified and adequately addressed. These initiatives must be developed with input from various stakeholders.
Practical Implications. The research results would inform the curriculum, incorporating skill development processes tailored to various scenarios. These findings would aid business organisations in crafting skill development programs that address identified skill gaps. Challenges in skill development would be taken into account during course development, and relevant teaching–learning materials would be created. Key stakeholders, such as accrediting organisations, employers, and students, should exert more influence on academic institutions to prioritise societal demands for economic development.
Originality/Value. The uniqueness and significance of this chapter lie in its concise summary of the strategies to tackle the hurdles in skill development.
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The case study will help to learn about the importance of pre-sanction precautionary measures before lending to self-help groups (SHGs), to learn about the potential lapses and…
Abstract
Learning outcomes
The case study will help to learn about the importance of pre-sanction precautionary measures before lending to self-help groups (SHGs), to learn about the potential lapses and errors while sanctioning SHG finance and to learn about the importance of bank’s guidelines and compliance before sanctioning loans.
Case overview/synopsis
This case study details the tenure of Seema in a rural branch of Safe Bank of India located in Haryana which she joined as a manager in the year 2016. She overachieved the target given by the district collector office, and going by the tide, she kept her reliance on the references provided by non-government organization (NGO) without complying the bank’s instructions. She committed errors while sanctioning the loans, which led towards the upsurge of non-performing assets of the branch. Later on, after investigation it was discovered that she did not follow fundamental bank’s instructions. In wake of those lapses and errors, how she could have avoided those lapses and secure the public money? What were the most important documents while granting agriculture finance and what due diligence she should have taken? How did she treat calls from the government departments? Was she right in trusting the suggestions of the NGO?
Complexity academic level
This case study caters to students of various streams, namely, management, business administration and law, and can be targeted at both undergraduate and postgraduate students. It could be suitable for several types of courses and students. Furthermore, this case study can also be targeted for various training programmes for bank employees and employees of various lending institutions engaged in agriculture finance and credit linkage programmes.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Subject code
CSS 1: Accounting and finance.
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This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This…
Abstract
Purpose
This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance.
Design/methodology/approach
Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020.
Findings
The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association.
Practical implications
The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection.
Social implications
Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development.
Originality/value
Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al., 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.
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Itishree Choudhury and Seema Singh
Participation of women in engineering education is considerably low in India, although it is increasing in recent years. Also, engineering is primarily treated as a male-dominated…
Abstract
Purpose
Participation of women in engineering education is considerably low in India, although it is increasing in recent years. Also, engineering is primarily treated as a male-dominated profession, and the authors do not find many women in this sector. What factors contribute to this significant gender differences in engineering education and labour market in India? In this context, this study aims to examine the factors that explain the gender variations in academic performance and labour market outcomes (placement and earnings) of engineering graduates in India.
Design/methodology/approach
The paper is based on primary survey data from fourth-year engineering students in Delhi, collected in 2018–2019, with a total sample size of 3186. The study uses Ordinary least square method (OLS) and Heckman selection model to analyse gender differences in academic performance and labour market outcomes of engineering graduates, respectively.
Findings
The study finds that academic performance of male students is around 10.4% more than female students. However, this difference is heavily influenced by various socioeconomic and institutional factors. Interestingly, 3% of female engineering graduates have received more job offers than males, which contradicts the common belief that women engineers face job discrimination in the labour market in India. However, the authors find that male engineers earn around 7% more than female engineers shows the evidence of pro-male gender wage inequality in earnings. The findings support that there is a considerable variation in academic performance and earnings between male and female engineering graduates.
Originality/value
While the authors find some literature in the area of gender difference in the academic performance and labour market among university graduates in India, studies in the field of engineering education are sparse. In a context where fewer women are found in the field of engineering education along with low participation in the labour market, the findings of this study significantly contribute to the policy making.
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Renu Jonwall, Seema Gupta and Shuchi Pahuja
Socially responsible investment (SRI) is a niche and upcoming investment strategy in India. Very few researches have been conducted on SRI in the Indian context. This study…
Abstract
Purpose
Socially responsible investment (SRI) is a niche and upcoming investment strategy in India. Very few researches have been conducted on SRI in the Indian context. This study identifies the SRI awareness level, attitude towards the importance of environmental, social, and governance (ESG) issues, willingness to invest in SRI avenues and obstacles in SRI investment decision-making by Indian retail investors. The second objective was among the awareness, attitude, willingness, obstacle, and demographic constructs to identify the most significant variables that impact an individual investor's SRI decision in India. .
Design/methodology/approach
Data for the study have been collected through a self-structured questionnaire. Descriptive statistics are used to identify the importance of variables for individual investors. This paper used the theory of planned behavior (TPB) to understand the factors impacting individual investors' SRI behavior. Binary logistics regression analysis is used to recognize the variables that affect an individual investor's SRI decision.
Findings
The descriptive statistics indicate a low level of SRI awareness; the majority of the investors agreed that ESG issues are significant in investing and showed a willingness to invest in SRI avenues. However, the investors were not willing to accept lower returns from SRI. The majority of investors found, lower returns on SRIs, no tax benefit, lack of information about SRIs, and low liquidity as important obstacles in SRI investing. Binary logistics regression results indicated that awareness about SR/ESG indices, awareness about SR/ESG funds, and willingness to invest in SRI avenues significantly impact investors' SRI decisions but demographic variables have no significant impact on SRI decision-making.
Practical implications
This study has implications for the ethical/SR mutual funds managers, policymakers, government, and international asset management companies. The study finds an urgent need for increasing awareness about SRI among individual investors in India. The study suggests that the issuers must provide adequate information about SRI avenues and probable risk and returns involved in these, while the regulators must make efforts to educate investors in India.
Originality/value
The context of the present study is original because hardly any of the earlier studies conducted in India have tried to find out the individual investors' SRI awareness level, investors' willingness towards SRI, investors' attitude towards ESG issues, and obstacles faced by investors in socially responsible investing.
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Purva Mhatre-Shah, Vidyadhar Gedam and Seema Unnikrishnan
The aim of this study is to understand the environmental benefits and economic savings associated with adoption of circular economy in the construction sector. The research…
Abstract
Purpose
The aim of this study is to understand the environmental benefits and economic savings associated with adoption of circular economy in the construction sector. The research findings will support different stakeholders and decision makers to develop business models based on responsible consumption of resources and build sustainable business models.
Design/methodology/approach
The research uses mixed methodology wherein inventory for life cycle assessment and life cycle costing for environmental and economic impacts is based on primary data using on-site visits for qualitative and quantitative data.
Findings
Different types of land transportation infrastructures are compared for their environmental impacts. It is found that bridges have the highest environmental impacts as compared to tunnels, roads and railways. Further, the results affirm the environmental and economic benefits of adopting circular economy practices.
Originality/value
This is one of a kind research that compares the environmental and economic tradeoffs of adopting circular economy in different types of land transportation infrastructures.
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Seema Das, Sumi Jha and Sumita Datta
This study aims to explore the career transition process of women professionals when they return to the workplace after a break and re-integrate with their career aspirations.
Abstract
Purpose
This study aims to explore the career transition process of women professionals when they return to the workplace after a break and re-integrate with their career aspirations.
Design/methodology/approach
This research used a qualitative approach with semi-structured interviews for data collection. All 20 women participants have returned to their careers after a break.
Findings
The data analysis reveals women’s career transition and re-integration process into the workplace after a career break. Supervisory support, work–life balance practices, role models, coworker support and career success emerged as factors enabling successful transition. The employing organisations’ diversity, equity and inclusion (DEI) hiring strategy emerged as an important mechanism for re-entry.
Originality/value
Although previous research has studied women professionals returning after a break, the “transition process” that enables re-entry is missing.
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Shahzaf Iqbal, Che Azlan Bin Taib and Mohd. Rizal Razalli
This study aims to examine the effect of accreditation on higher education performance, directly and indirectly, through the quality culture as a mediator in the context of higher…
Abstract
Purpose
This study aims to examine the effect of accreditation on higher education performance, directly and indirectly, through the quality culture as a mediator in the context of higher education, based on the perceptions of administrative and quality managers.
Design/methodology/approach
This is a quantitative study using stratified random sampling techniques to collect data through a nationwide survey of universities in Pakistan. Of the 150 questionnaires distributed, 105 are found to be valid, while the data are analyzed by partial least squares structural equation modeling (PLS-SEM).
Findings
The results provide interesting insights, including significant effects of accreditation on quality culture and higher education performance, significant effects of quality culture on higher education performance and the mediating role of quality culture in relation to accreditation and higher education performance.
Research limitations/implications
Limitations of the study include a relatively smaller sample size and the selection of administrative managers as the sole respondents. This study extends the theoretical understanding by introducing several linkages, including the link between accreditation and higher education performance, accreditation and quality culture, and by introducing quality culture as a mediator. Furthermore, the study also provides empirical evidence for all proposed links in the university setting. This study has implications for administrative and quality managers, in terms of effectively implementing accreditation standards by cultivating a quality culture at their respective universities, resulting in improved university performance.
Originality/value
This study is the first to introduce quality culture as a mediator between accreditation and higher education performance and examines the effect of accreditation and quality culture on higher education performance in the university context. Also, the interdisciplinary nature of the study makes it relevant and interesting to administrative and quality managers in the fields of higher education and quality management.
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