bluuebunny/crossref_metadata_2025_split huggingface dataset:
Incomes, Gaps and Well-Being: an Exploration of Direct Tax Income Statements Before and During Covid-19 Through the Comparability Interval
Authors: Lulaj Enkeleda , Dragusha Blerta 
Published: July 2023

Purpose: The purpose of this research is to see if total direct taxes (TDT) affect the growth of the country's income and well-being or stagnation and gaps based on the variables raised: Corporate Income Tax (CIT), Personal Income Tax ( TAP), Property Taxes (PT), Other Direct Taxes (ODT), as well as to explore which variables had a greater impact on income growth, welfare or gaps before and during the Covid-19 pandemic.

Theoretical framework: First, this research brought a new approach to explore the income statement through total direct taxes before and during the Covid-19 pandemic, then analyzed which variables there were increases in income, gaps, or welfare. Finally, an overview is given on how to promote and continuously increase state revenues and reduce gaps through TDTs.

Design/methodology/approach: The data were collected at the local and central levels in the state of Kosovo based on the audited financial and economic reports for the period (2014-2021) as well as through interviews with officials and directors in the finance department and with the Minister of Finance during 2017-2018, analyzing in detail all financial items for direct tax variables and their impact on government revenues, on the country's well-being or economic-financial gaps through descriptive analysis, factorial analysis, reliability analysis, multiple regression analysis using SPSS version 23.0 for Windows.

Findings: Based on analyzes such as PCA Matrix Loading Factors, PCA Model Summary- Multiple Linear Regression, Coefficients- TDT, the results showed that the variables [(CIT=98%, R=.980, Sig=.000, F=148,854), (PIT=99%, R=.987, Sig.=000, F=220,841), (PT=90%, R=.902, Sig.=.000, F=26,240)] are quite important and that they have influenced the increase in income and well-being of the country, while the variable (OTD=39%, R=.390, Sig.=000, F=1.079) has not influenced the well-being of the country during this period and that there are still some gaps that need to be improved before and during the Covid-19 pandemic. Therefore, greater weight in the collection of (TDTs) and an increase in well-being have been shown (PIT=.975, Cons=.136, Acu=99%), while gaps have been shown (ODT: Cons=.209, Acu =39%). It is recommended that the state should be careful in collecting revenues from (TDT) and especially (OTDs).

Research, Practical & Social implications: The limitations and implications of this research are that the study period is (8) years, the number of variables is limited to only (4) with their sub-variables (48), and it is only an analysis of one country. Therefore, for further analysis, a larger number of countries, periods, and variables can be taken into the research.

Originality/value: It will help countries to see where there is an increase in income and well-being and where there are gaps and a decrease in income and based on this, they should be careful in creating policies to encourage and increase income through (TDTs)
A Bibliometric Analysis of Mandatory Corporate Social Responsibility using RStudio: Based on Scopus Database
Authors: Yazdani Wasi , Ansari Mohd Shamim , Sami Lamaan 
Published: July 2023

Purpose: CSR in India has been the focus of many researchers. This paper aims to map the intellectual structure of mandatory CSR research, identifying influential authors and journals, current and evolving issues, and future research direction.

Design/Methodology/Approach: Using the RStudio package, a bibliometric analysis of 130 articles is conducted in mandatory CSR by extracting data from the Scopus database for ten years (2012-2022).

Findings: The main results show the first article was published in 2012, and over 85% of articles have been published in the last five years. In 2021, 33 articles were published; in 2022, it published 34 articles, a new peak. The result shows that "Social Responsibility Journal" is the most productive journal, and 2021 is the most productive year; Bhattacharyya A, Kansal M, Rahman ML, and Ray S is the most contributing author.

Practical implications: This article is to analyze the prominent trends in the journal concerning papers, authors, institutions, nations, journals, subjects, and keywords. The results of this study will help readers obtain a complete comprehension of the publication.

Originality: Since CSR was made mandatory in 2014 in India and other countries, hardly any study has done a bibliometric analysis on mandatory CSR.

Limitations: Scopus is the only source of the database used; other databases like the web of science, google scholar, etc., are not considered. The data is available only for ten years; from 2012 to 2022, only the keyword "mandatory CSR" is used for 130 articles
Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises
Authors: Sriyono  , Nugroho Simon Pulung , Soeprapto Adi , Sirait Afni 
Published: July 2023

Purpose: This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia.

Theoretical framework: Information on management accounting strategies has a positive impact on company performance. BUMDes is one of the public agencies that must account toward the public for such performance.

Design/methodology/approach: A quantitative approach with questionnaire as a data collection tool was created. This study identify the endogenous variables such as SMA Strategic Costing Techniques of Village Owned Enterprises in Indonesia. Besides, the exogenous variables are Deliberate Strategy, Market Orientation, and Organizational Size.

Findings: The implementation of SMA Strategic Costing Techniques in Village-Owned Enterprises in Indonesia is influenced by the type of Deliberate Strategy and Market Orientation, while Organizational Size has no significant effect.

Research, Practical & Social implications: This study provides empirical evidence that the SMA Strategic Costing Technique has been implemented in Village-Owned Enterprises in Indonesia. Implications for Practice, SMA Development in Village-Owned Enterprises in Indonesia that consider contingency factors (Deliberate Strategy, and Market Orientation). The results of this study indicate that there is support for the contingency theory.

Originality/value: These findings can be used as a reference for Village Owned Enterprise managers in the development and planning of SMA practices in order to promote the achievement of organizational goals and objectives.
Work Life Imbalance and Emotional Intelligence: a Major Role and Segment Among College Teachers
Authors: Manikandan G. , Murugaiah Suryakumar , Velusamy Kalyani , Ramesh Ambaliga Bharathi Kavithai , Rathinavelu Shruthi , Viswanathan Rajkamal , Jageerkhan Mohammad Nabi 
Published: July 2023

Purpose: The purpose of this paper is to shed light on the elements that affect college instructors' worries about hierarchies. The measurable device utilized in this exploration is chi square and GARRETT positioning. The investigation came about that numerous educators feel that they will have peaceful work life and they will be able to manage work life if they are given proper awareness and training on handling Emotional Intelligence.

Theoretical Framework: Emotional intelligence in teachers has been shown to influence their comfort level, self-efficacy, job happiness, and interpersonal interactions with pupils. Therefore, emotional intelligence has a direct impact on how pupils are taught and learn (Jennings & Greenberg, 2009).

Design/methodology/approach: Data was Collected from 500 Respondents for this study using disproportionate stratified random sampling technique

Findings: Analysis points that college teachers say EI “helps them to have a stress free work life and have proper balance if they are given awareness and training on Emotional Intelligence”.

Future Implications: In order to ascertain the direct and indirect effects of stakeholder demands, awareness on the work life imbalance and training must be given in regular intervals, we first propose that future research make use of our framework and conduct research on teachers to train special children’s

Originality Value: The Research Focuses on how work life imbalance and Emotional Intelligence are the key factors among the college teachers. This research will be reference for how Emotional Intelligence can make teachers to balance their work life
Talent Management and Effectiveness of Recruitment Process: A Study of Higher Education Institutions in Central India
Authors: Shrivastava Roopal 
Published: July 2023

Purpose: The present study aims to investigate the influence of talent management on effectiveness of recruitment process undertaken in higher education institutions in Central India. This paper has clarified the meaning of talent management and why is it crucial. It had explained factors which are important for its effective implementation.

Theoretical framework: For this, teachers working in higher education institutions in Central India were selected and data was collected from the selected teachers with the help of a structured questionnaire. The study is based upon various literature review which has been presented in paper.

Design: For the purpose of present study, a sample of 200 respondents working in different higher education institutions of the region was selected. Three dimensions of the talent management such as talent acquisition, talent development and succession planning were measured with the help of statements on five-point Likert scale. Similarly, effectiveness of recruitment process in higher education institutions was measured with the help of three statements. Findings highlighted that talent Management was found to be the strongest predictor of effectiveness of the recruitment process being followed in higher educational institutions; followed by talent acquisition and succession planning.

Findings: Suggested that educational institutions need to follow a clear talent acquisition and management policy and focus on to acquire talented employees so that their recruitment process becomes effective. Moreover, educational institutions need to organize training programs for employees that would help employees to acquire job related competencies. The benefits of an effectively implemented talent management improves retention ratio.

Practical implications: Higher education organizations if inclined towards talent management strategy must ensure that how they define it and it need to be aligned with goals of the organization.Top management need to define clear line accountability and take care of practices with relation to evidence based practices .

Originality: This paper will be of value to all organizations seeking to understand Talent management with its impact on recruitment process.
Small and Medium-Sized Businesses in Malaysia Can Look Forward to the Future of Co-Creation, a Literature Review
Authors: Chong Wei Ying , Hong Patrick Hon Kin , Teck Tan Seng 
Published: July 2023

Purpose: The fundamental objective of the study is to provide Malaysian SMEs with a competitive edge by creating a knowledge infrastructure around the co-creation phenomena and pinpointing the existing gap in prior understanding of co-creation.

Theoretical framework: The study provides a summary of the literature on topics such as form, success, origins, definitions, diversity, competitive advantage, differentiation, co-creation innovation, the notion of collaborative advantage, and the DART model for co-creation. The theory and model codes that were uncovered as part of the literature review provided a solid foundation upon which to build further investigations.

Design/methodology/approach: This is a descriptive-based study. The literature review within that article will stress the need for top-level management to know about the positive effects of customer co-creation.

Findings: Co-creating value with customers has the potential to increase brand equity, but this has not been well studied, especially in the context of small and medium-sized businesses. To address these research gaps, this study delves into the topic of co-creation among clients of small and medium-sized enterprises (SMEs) in the service sector.

Conclusion: It looked into and offered writings on a wide variety of topics, including the landscape of forms, success, and beginnings; definitions; diversity; competitive advantage; uniqueness; and co-creation innovation. The codes from the theory and model would be used to build clusters and emergent themes in the literature review, which would then serve as the basis for further studies.
Are the Ng-Thomas Model's Results Consistent With the ALABIDILI Model's Results in Evaluating the Financial Solvency of Construction Companies?
Authors: Jasim Doach Daier  , Albadran Abdulkhaliq , Rodin Walid Maya 
Published: July 2023

Purpose: This study sought to compare the following prediction models (Ng-Thomas & AL-Abidili) and the extent of the reliability of the results of each model in predicting the solvency of the Iraqi Contracting companies Registered in the Iraq Stock Exchange. It also sought to test the degree of congruence of the results of the two models.

Theoretical framework: Contracting companies are of great importance to the country in general and to the economy in particular. That is why researchers have been developing a large and wide range of financial models as well as the necessary criteria for the purpose of predicting the financial situation of these companies through the extent of their ability to complete projects or to find the necessary solutions to financial problems before it gets worse.

Design/methodology/approach: The financial statements were used to obtain the necessary data to calculate the ratios used in the two models. The analysis was conducted for a time series consisting of seven years, extending from 2011 - 2018. The Excel program was also used to calculate the variables of the two models, as well as the use of the (SPSS) package to test the hypotheses

Findings: The results showed the two models' ability to predict Iraqi contracting companies' solvency. On the other hand, there was agreement in the results of the two models, with that model (AL-ABIDILI) The most accurate prediction was.

Research, Practical & Social implications: The use of financial models, especially the financial models that have been prepared for contracting companies, gives a more accurate picture of the financial position of the companies and enables them to get rid of the evaluation problems that may occur if financial ratios are used and based on their interpretations.

Originality/value: models whose variables are highly dependent on the indicators of returns and profitability it models that greatly outperform the other models
Machine Learning Models to Predict Covid-19 Vaccination Intention: An Indian Study
Authors: Raj S N Vivek , S K Manivannan 
Published: July 2023

Purpose: Covid 19 pandemic has taken the world by shock for last few years, and it has greatly impacted the livelihood of people across all walks of life and even the economies of many nations got greatly affected. Governments across the globe revived from the impact of covid-19 pandemic using many strategies and policies which were formulated under the guidance of the world health organization. One of the Prime weapons which helped the governments and public against covid -19 is vaccination. This research which was conducted August 2021 was done to understand the perception of the public towards the covid 19 vaccination and to predict the public intention to take up covid -19 vaccination using the health belief model constructs.

Theoretical framework:The Study has used the variables of the health belief model namely the perceived severity, perceived susceptibility, Perceived Benefits, Cues to action and other socio-demographic variables to predict the intent of the respondents towards taking Covid-19 vaccination.

Design/methodology/approach: Data was collected using a self-administered online questionnaire distributed to the respondents from Tamil Nadu, India who are above 18 years of age. Machine Learning Algorithms like Logistic Regression, Artificial Neural Networks were used to predict the public intent to take up covid 19 vaccination.

Findings: From the Analysis of Logistic Regression and Artificial Neural Network, it was found that Health Belief Model Constructs Perceived Barriers, Perceived Benefits and Cues to action, were significant factors that affect the public intention to vaccinate.

Research, Practical & Social implications:Findings of the research will help the government, stake holders to understand the factors impacting the respondent’s intent to covid-19 vaccination which will guide them to plan better strategies for future vaccination drives

Originality/value:The Study has used to two different machine learning algorithms to compare and corroborate the research findings and in turn identifying the significant predictors of covid-19 vaccination intent
Using the Induced Response Function to Measure and Analyze the Impact of Fiscal Policy Shocks on Some Macroeconomic Variables
Authors: Al-Hassan Amna Shehab Ahmed 
Published: July 2023

Purpose: The purpose of this research is to use the induced response function to measure and analyze the reality of the general budget and the trade balance and the impact of the flexible fiscal policy on some macroeconomic variables.

Theoretical framework: The public finances after 2003 in Iraq were oriented towards consumerism, far from the orientations and objectives of economic policy, through the increase in commercial expenditures at the expense of investment expenditures, in contrast to the increase in the volume of imports of goods and services with the dominance of oil exports over the volume of total exports, and these factors Together, they made the flexible fiscal policy unable to achieve its goals, foremost of which is economic stability.

Design/methodology/approach: The study starts from the hypothesis. The fiscal policy shocks were deliberately created by the government as part of strategic plans that serve its policy, philosophy, and goals it seeks, or as preventive plans against undesirable events, or may occur within treatment plans in response to certain pressures. To achieve the objectives of the study and to prove or refute the mentioned hypothesis, the research relied on the descriptive analysis method To reach the required results. Depending on the period from 2003 to 2018 (Iraq is a case study).

Findings: The shock that was occurring in the financial policy tools were fabricated by the decision-makers to meet the needs of the security side, which was reflected in its shadows on the increase in current spending resulting from the wages and salaries system and allocations directed to the security system to achieve stability and control the security situation, in addition to the political repercussions that increased the level of employment or Operation to achieve other goals.

Research, Practical & Social implications: Future studies can look at measuring and analyzing the impact of fiscal policy shocks on macroeconomic variables or their repercussions on economic, social, and political policies.

Originality/value: This study contributes to the literature related to fiscal policy by analyzing the results of the impact of financial shocks on some macroeconomic variables, and provides a practical and applied perception of the role played by the fiscal policy methodology in Iraq.
The Need for Kaizen Culture for Manufacturing Industries in Industry 4.0
Authors: Sridhar Sundararajan , Ponniah V.M. , S Sujatha 
Published: July 2023

Purpose: The study aims to find the need for creativity in industry 4.0, To test whether creativity can be embraced by Kaizen.

Theoretical framework: The problem statement is does Kaizen / Creativity to be extended to industry 4.0 and the same is researched with Literature reviews and with a set of Hypotheses.

Design/methodology/approach: Survey questions were framed to check the linkage of creativity and industry 4.0, two hypotheses was tested, 30 samples from Experts in Industry and Academia contributed to the thoughts, and Correlations and SEM were used to conclude the findings.

Findings: SPSS was used and principal component analysis with a “t” test was done to look at the correlation of independent variables to the above-mentioned hypothesis, the results revealed that there is a significant relationship with, effective communication, open innovation, Continuous Improvement, transformational leadership, collaboration, Goal clarity team autonomy, attitude, and knowledge enhancement.

Research, Practical & Social implications: The sample size is less and can need to be tested on a larger sample size. The study can also be done in employees in industry 3.0 and industry 4.0 to check the effects. The practical implications is well tested in Industry 2.0 and Industry 3.0 The same needs to be continued for industry 4.0 to induce creativity thereby knowledge enhancement and Team Autonomy. Considering human behaviour this closed loop of problems. Kaizens is needed to sustain the innovation and thereby creating a culture of involvement and ownership.

Originality/Value: There is active research in present times, researchers are showing keen interest on convincing the needs and benefits of Industry 4.0, but the behavioural aspect and its implications with industry 4.0 need to be explored. The next generation i.e. industry 4.0 will be more challenging, as there would be the challenge of a skilled workforce, and pressure for time/productivity will be high. People will be working in isolation (Sharing of thoughts and ideas will be limited Stalling of thinking approach). This may lead to psychological problems.The present study contributes to bridge this research gap.
Optimal no. Of Crew in a Workshop Subject to Minimize the Total Cost
Authors: Muhsin Aseel Ibraheem , Jasim Aseel Mousa 
Published: July 2023

Purpose: The main objective of this paper is, to determine the optimal no. of technicians’ men in a workshop crew of an Industrial System.

Theoretical framework: The purpose of applying these tools is to explore their ability to reduce costs and improvements that can be obtained in the process of providing services to the end customer.

Design/methodology/approach: The literature structure review was built from analyzing 12 of scientific papers and books, from web sciences and the Elsevier database. The papers were analyzed from descriptive, methodologic, and citation characteristics.

Finding: By applying the equation model of the paper, the optimal no. of technician men in the crew of the workshop can be determined when it meets the lowest total costs of operating cost and technicians cost taking into account the arrival rate and the service rate.

Research practical& social implication: The data that examined in this paper assumed the number of technicians starting with the number that makes the measure of performance logical and acceptable.

Originality/ value: The paper is academic research, aimed at the application of queuing theory especially the multi-server decision, where it can lead to a better maintenance decision.