Browse Items (5511 total)
Sort by:
-
A STRUCTURAL EQUATION MODELLING APPROACH TOWARDS TAXPAYERS PERCEPTIONS ON GOODS AND SERVICES TAX IN INDIA; [UMA ABORDAGEM DE MODELAGEM DE EQUAES ESTRUTURAIS PARA AS PERCEPES DOS CONTRIBUINTES SOBRE O IMPOSTO SOBRE BENS E SERVIS NA DIA]; [UN ENFOQUE DE MODELADO DE ECUACIONES ESTRUCTURALES HACIA LAS PERCEPCIONES DE LOS CONTRIBUYENTES SOBRE EL IMPUESTO SOBRE BIENES Y SERVICIOS EN LA INDIA]
Purpose: The Purpose of this article is to comprehend how Indian taxpayers perceive the goods and services tax. Theoretical Framework: India has completed five years after the successful implementation of Goods and Services Tax (GST). Many economic benefits were promised at the time of implementation of this tax regime. Thus, it becomes essential to understand tax payers perceptions by developing a strong framework that influences their perceptions. Design/Methodology/Approach: A descriptive study approach was adopted for this objective. 200 replies were obtained in total. Using SPSS Amos, structural equation modelling was utilised to assess the assumptions produced. Attitude, knowledge, Equity, and fairness of taxpayers served as exogenous factors, while taxpayer impression served as the dependent variable. The real-world implication is used as a mediating variable in order to examine the impacts. Findings: The findings of the research indicate that tax knowledge, Equity, and fairness impact tax attitudes. This study provides some useful recommendations for further research in this sector. Research Implications: This study considers tax knowledge, tax equity and fairness and tax attitudes to measure tax payers perception. However, tax rates, regular amendments, circulars, technology and other variables could also be considered by future researchers on this study. Originality/Value: Using a Structural Equation Modelling in understanding Tax Payers Perceptions was hardly adopted in these types of studies. Variables considered for this study were also unique. 2023 AOS-Estratagia and Inovacao. All rights reserved. -
A study investigating the role of economic uncertainty and factors affecting futures indices mispricing
In this paper, we investigate (a) what are the factors that affect the mispricing in benchmark and sectoral indices; (b) the role of economic policy uncertainty (EPU) on the mispricing in future indices; and (c) is there any relationship between the magnitude of mispricing in future indices and the number of factors affecting it. The study deploys regression analysis on the 6930 observations during the period of 2009-2019 for three major indices i.e., Nifty, Nifty Bank and Nifty IT respectively. The study reports that (a) time to maturity and lag of mispricing affect all three indices positively whereas open interest affects Nifty Bank and Nifty IT negatively and spot volume affects only Nifty IT positively; (b) EPU affects positively to all three indices, reflecting that uncertainty increases the mispricing in the stock market; (c) magnitude of the mispricing is directly related to the number of factors affecting that mispricing. Copyright 2022 Inderscience Enterprises Ltd. -
A study of airfoil flap deflection angle using cfd simulation techniques
This research aims with the advent of advancements in the evaluation of liquids and gases, Computational Fluid Dynamics technique has found widespread applications in various fields including aerodynamics. The wing is an important aerodynamic feature that has seen modifications in recent years to suffice the growing need for a greater maximum lift coefficient (CL). Existing designs make use of greater lift gadgets such as flaps and slats these are enhancers of the lift force and are at large used as attachments on the main wing body. This project investigates the 4 digit NACA 2412 airfoil improved using a 5 digit NACA 24012 Fowler flap. The two airfoils are set at particular angles to each other with an overlap and gap distance. Optimization of the flap deflection angle ?flap, the horizontal gap, and overlap between the flap and wing is simulated using CFD tools and the obtained coefficients of lift and drag experimentally validated to determine the optimum model configurations. It is noted that the coefficients of lift and drag increase to a certain point as the flap deflection angle increases. However, beyond a certain angle, CL drops. This new multi-element wing configuration will find its applications in low-speed aircraft used for general aviation and to reduce the need for longer runways. TJPRC Pvt. Ltd. -
A STUDY OF AN UNDIRECTED GRAPH ON A FINITE SUBSET OF NATURAL NUMBERS
Let Gn = (V, E) be an undirected simple graph, whose vertex set comprises of the natural numbers which are less than n but not relatively prime to n and two distinct vertices u, v ? V are adjacent if and only if gcd(u, v) > 1. Connectedness, completeness, minimum degree, maximum degree, independence number, domination number and Eulerian property of the graph Gn are studied in this paper. 2022, RAMANUJAN SOCIETY OF MATHEMATICS AND MATHEMATICAL SCIENCES. All rights reserved. -
A study of Artificial Intelligence impacts on Human Resource Digitalization in Industry 4.0
Artificial Intelligence (AI) has opened up tremendous opportunities in the workplace through robotics innovation, which envelops both AI and the Internet of Things (IoT). Precision, Efficiency, and Flexibility are considered the potential benefits of Industry 4.0. The implementation of Industry 4.0 requires a lot of changes, including the Human Resource (HR) function. In Industry 4.0, the HR capability is more critical and gives an upper hand to the organization. The HR capability should be more cautious and adaptable to adjust to the difficulties and requirements. We study the contributions of AI in HR digitalization and practices in Industry 4.0. 271 HR experts working in Information Technology (IT), Manufacturing, and administration are selected to participate in this review focusing on five AI applications in HR capability and three elements of HR readiness. The information collected was examined utilizing the Statistical Package for Social Sciences (SPSS) tool and Analysis of Moment Structures (AMOS). The results uncovered that hierarchical organization examination is a fundamental part of acquiring sustainable development. Adaptability and human asset capability are upheld by each of the five components of AI application areas of HR. Well-being and Safety improvement were viewed as vital components under the AI application in HR. 2023 The Author(s) -
A study of consumers' attitude towards online private label brands using the Tri - Component model
Online private label products seem to be a promising and profitable deal for the Indian online retailers. The purpose of this paper was to understand the consumers' attitude and buying behaviour towards online private label brands. For this purpose, we empirically tested a model comprising of variables such as cognitive, affective, behavioural, purchase intention, and actual buying behaviour. Data were gathered by using a schedule. A sample of 400 respondents was gathered, and the hypotheses were tested by performing structural equation modelling. The findings highlighted that the cognitive, affective, and behavioural factors of attitude influenced each other strongly as well as the purchase intention. In addition, the results obtained revealed that purchase intention led to the buying of online private label brands. It is expected that the findings of this study will enable the marketers of online private label brands to be more informed about the consumers' attitude formation process. Furthermore, it will help them to understand the areas related to private label brands, which need their attention. 1964-2018 Associated Management Consultants. -
A Study of Customer Discernment, on Organic Products in Sikkim
Asian Journal of Research in Business Economics and Management, Vol. 7, Issue 1, pp. 10-15, ISSN No. 2249-7307 -
A Study of Customer Satisfaction towards Selected Hotels in Bangalore
Golden Research Thoughts, Vol. 2, Issue No. 2, pp. 61-68, ISSN No. 2231-5063 -
A study of Darcy-Bard regular and chaotic convection using a new local thermal non-equilibrium formulation
The onset of Darcy-Bard regular and chaotic convection in a porous medium is studied by considering phase-lag effects that naturally arise in the thermal non-equilibrium heat transfer problem between the fluid and solid phases. A new type of heat equation is derived for both the phases. Using a double Fourier series and a novel decomposition, an extended Vadasz-Lorenz model with three phase-lag effects is derived. New parameters arise due to the phase-lag effects between local acceleration, convective acceleration, and thermal diffusion. The principle of exchange of stabilities is found to be valid and the subcritical instability is discounted. The new perspective supports the finding of an analytical expression for the critical Darcy-Rayleigh numbers representing, respectively, the onset of regular and chaotic convection. The understanding of the transition from the local thermal non-equilibrium situation to the local thermal equilibrium one is also best explained through the new perspective. In its present elegant form, the extended Vadasz-Lorenz system with three phase-lag effects is analyzed using the largest Lyapunov exponent and the bifurcation diagram. It is found that the lag effects not only give rise to a quantitative difference in the above two metrics concerning chaos, but also present a qualitative difference as well in the form of the very nature of chaos. 2021 Author(s). -
A study of diesel and Pongamia Pinnata biodiesel combustion in compression ignition engines using zero-dimensional modelling and experimental methods
The present study develops a single-zone zero-dimensional progressive combustion simulation model using Python programming language for compression ignition engines. The model is capable of predicting in-cylinder pressure, heat release rate, engine performance, and emissions characteristics. The numerical model is experimentally validated using resuts from engine testing for diesel, Pongamia Pinnata biodiesel and diesel-biodiesel blends. The chemical composition of fuel is identified using Gas Chromatography-Mass Spectrometry. The values of power output, mean effective pressure and exhaust oxygen concentration are independently obtained from the numerical model and from the experiments. The engine performance is not significantly affected for biodiesel to diesel blending ratio of up to 30%. A higher oxygen concentration in the exhaust gas is observed with increase in blending ratio. The developed numerical model would be useful in studying the performance and emission characteristics for any alternative fuel with known calorific value and chemical composition. 2020 Informa UK Limited, trading as Taylor & Francis Group. -
A study of entrepreneurial choices and challenges encountered by young graduates
India, one of the most populous countries is growing phenomenally, though the challenges of unemployment is compounding. An unique method of overcoming this issue is through motivation of college students in becoming entrepreneurs, which will not only create employment but will also reduce the pressure of gaining employment on the students. However, flexible government policies in favor of entrepreneurs will facilitate the economic development of the country. In this study, a quantitative method is used to collect the data on entrepreneurship and the changing preferences of college students. A survey (N= 209) among college students of Bengaluru, India is conducted to identify the impact of entrepreneurship on work life choices of young graduates, evaluate the emergence of entrepreneurs in influencing decisions and analyzing the differing choices of males and females in terms of entrepreneurial selections. Analysis of the collected data indicates that Indian Government policy, unskilled labor, entrepreneurial education, family background and caste are factors affecting the entrepreneurial growth rate in Bangalore. Entrepreneurship education in Bangalore is still in the early stages, thus, depriving the college students from acquiring gainful practical knowledge. The structure of a conventional learning system and lack of social experiences also affects the learning process. 2019, International Journal of Scientific and Technology Research. All rights reserved. -
A study of entrepreneurial choices and challenges encountered by young graduates /
International Journal of Scientific & Technology Research, Vol.8, Issue 11, pp.3960-3966, ISSN No: 2277-8616. -
A study of factors affecting consumer behavioural intentions towards adoption of gamification
Advanced technology with a high degree of accessibility of the Internet across countries has led to the emergence of e-commerce and m-commerce. The global brands and the start-ups are equally attracted to this change in the way the goods and services can be marketed, making market access through the Internet a core part of the strategy for marketers. The same has led to various digital promotional techniques for customer engagement. Among various digital promotional techniques, gamification is one technique where customers are expected to play online games to win the reward points for getting discounts for their purchases. An attempt was made to identify various factors influencing the consumer behavioural intentions towards adoption of gamification as one of the means to get products at discounted prices. In this study, factor analysis was used to find the major factors that influence the consumer behavioural intentions to adopt gamification as one of the digital promotional techniques. The study found eight major factors that influence the adoption of gamification, they are Personal Perspective, Usefulness, Easy to Use, Price Consciousness, Perceived Critical Mass, Flow Experience, Awareness, and Personal Innovativeness. This study brought in a different perspective by exploring the role of possible factors influencing gamification adoption in the Indian market, helping marketers, the major factors, and their influence on the consumer's behavioural intentions of adoption of gamification as one of the digital promotion techniques. -
A Study of Factors of Internet Addiction and Its Impact on Online Compulsive Buying Behaviour: Indian Millennial Perspective
Compulsive Buying occurs when a person indulges in excessive purchasing overcome by social pressures and negative emotions. The main objective in this study is to garner insights into this issue from a marketing perspective and also to understand whether the millennials preference to avoid social contact physically but to crave for it in a virtual space has an impact. Conducted over a seven-month period with data collected and analyzed from 202 respondents in Bangalore, the study revealed that emotions like loneliness, depression, low self-esteem and anxiety encourage the respondents to go ahead and maintain relationships in a virtual space rather than engage in face-to-face interactions. Furthermore, it was realized that the growing Internet Addiction can also be positively related to online Compulsive Buying. This study is of high significance as it allows marketers to reach out and capture that segment of elusive customers who are always online and are guaranteed to make a purchase. Therefore, allowing companies can align their marketing strategies accordingly develop products and services, resulting in better sales revenues and repeat purchases. 2019 International Management Institute, New Delhi. -
A study of factors of internet addiction and its impact on online compulsive buying behaviour: Indian millennial perspective /
Global Business Review, Vol.21, Issue 6, pp.1-18 -
A Study of In-store Factors Affecting Impulse Buying of Apparels amongst College Students and Young Professionals in Bangalore
Asian Journal of Research in Business Economics and Management, Vol. 7, Issue 3, pp. 1-15, ISSN No. 2249-7307. -
A study of investment behaviour based on demographics /
Journal of Commerce and Accounting Research, Vol.3, Issue 4, pp.23-32, ISSN No: 2277-2146. -
A study of pulsation & rotation in a sample of A-K type stars in the Kepler field
We present the results of time-series photometric analysis of 15106 A-K type stars observed by the Kepler space mission. We identified 513 new rotational variables and measured their starspot rotation periods as a function of spectral type and discuss the distribution of their amplitudes. We examined the well-established period-color relationship that applies to stars of spectral types F5-K for all of these rotational variables and, interestingly, found that a similar period-color relationship appears to extend to stars of spectral types A7 to early-F too. This result is not consistent with the very foundation of the period-color relationship. We have characterized 350 new non-radial pulsating variables such as A- and F-type candidate ? Scuti, ? Doradus and hybrid stars, which increases the known candidate non-radial pulsators in the Kepler field significantly, by ?20%. The relationship between two recently constructed observables, Energy and Efficiency, was also studied for the large sample of non-radial pulsators, which shows that the distribution in the logarithm of Energy (log (En)) can be used as a potential tool to distinguish between the non-radial pulsators, to some extent. Through visual inspection of the light curves and their corresponding frequency spectra, we found 23 new candidate red giant solar-like oscillators not previously reported in the literature. The basic physical parameters such as masses, radii and luminosities of these solar-like oscillators were also derived using asteroseismic relations. 2018, The Author(s). -
A study of quadratic thermal radiation and quadratic convection on viscoelastic material flow with two different heat source modulations
In many practical applications such as plastic manufacturing and the polymer industries, the temperature difference is substantially large as a result the density of the working fluid alters nonlinearly with temperature. Therefore, the nonlinear Boussinesq (NBA) approximation cannot be ignored, as it has a considerable impact on the flow and heat transport characteristics of the working fluid. Here, the non-Newtonian viscoelastic material flow driven by stretching of elastic sheet subjected to NBA and quadratic form of Rosseland thermal radiation is investigated. Two different heat source modulations, viz., exponential space-dependent heat source, and a temperature-related heat source are analyzed. The viscoelastic material obeys the quadratic Boussinesq approximation. The fluctuation of plate temperature is linear and the transpiration (plate mass suction) is also accounted. The Darcy law is employed for a porous medium. The dimensionless profiles of the velocity, heat transport rate, and temperature are simulated by solving the nonlinear two-point boundary value system by employing the finite difference-based routine. The significance of key parameters involved in the problem is studied on various flow fields via surface and streamline plots. It is found that the quadratic convection mechanism enhanced the Nusselt number; however, the quadratic thermal radiation aspect reduced the Nusselt number. The higher velocities are captured in the case of quadratic thermal convection as compared with its absence. Whereas this trend is quite opposite for the thermal field. The velocity of viscoelastic material positively correlated with the viscoelastic material parameter. Further, the outcome of this investigation helps in determining the key parameters which facilitate the desired heat transport rate. 2021 Elsevier Ltd