Pub Date : 2023-02-28DOI: 10.53983/ijmds.v12n02.002
Anshu, Inderjit
The present paper analyse the level of awareness of the employees of public and private sector undertakings. The responses of the respondents on awareness have been collected on the five point likert scale. For each service sector, the mean values of the respondents' samples were analysed as an "Excellent" level of awareness was deemed to exist when the mean value was greater than 2.5, and a "Not satisfactory" level of awareness was deemed to exist when the mean value was less than 2.0 whereas value between 2.0 to 2.5 has considered as “Average” level of awareness in the study. Chi-square test has been applied to analyse the data using SPSS and excel. It is found that most of the p values are <0.05, it clearly states that there is significant difference in between public and private sector employees in the level of awareness in Haryana.
{"title":"Awareness on Tax Planning: a study of Taxpayers in Haryana","authors":"Anshu, Inderjit","doi":"10.53983/ijmds.v12n02.002","DOIUrl":"https://doi.org/10.53983/ijmds.v12n02.002","url":null,"abstract":"The present paper analyse the level of awareness of the employees of public and private sector undertakings. The responses of the respondents on awareness have been collected on the five point likert scale. For each service sector, the mean values of the respondents' samples were analysed as an \"Excellent\" level of awareness was deemed to exist when the mean value was greater than 2.5, and a \"Not satisfactory\" level of awareness was deemed to exist when the mean value was less than 2.0 whereas value between 2.0 to 2.5 has considered as “Average” level of awareness in the study. Chi-square test has been applied to analyse the data using SPSS and excel. It is found that most of the p values are <0.05, it clearly states that there is significant difference in between public and private sector employees in the level of awareness in Haryana.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130254204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-28DOI: 10.53983/ijmds.v12n02.005
Madhumitha D
The relationship between information technology and businesses has grown tremendously in recent years. One of the newest concepts from IT is cloud computing. This paper will have a study on cloud computing accounting in pharmaceuticals and the researcher carried out extensive study to understand the level of awareness of cloud computing in accounting-by-accounting professional. The purpose of this study is to explore the factors that led to the rapid growth of cloud computing accounting especially in the Pharma industry. This paper focuses on the level of awareness of could accounting and its implication among the pharmaceutical firms.
{"title":"Application of Accounting Software – In pharmaceuticals","authors":"Madhumitha D","doi":"10.53983/ijmds.v12n02.005","DOIUrl":"https://doi.org/10.53983/ijmds.v12n02.005","url":null,"abstract":"The relationship between information technology and businesses has grown tremendously in recent years. One of the newest concepts from IT is cloud computing. This paper will have a study on cloud computing accounting in pharmaceuticals and the researcher carried out extensive study to understand the level of awareness of cloud computing in accounting-by-accounting professional. The purpose of this study is to explore the factors that led to the rapid growth of cloud computing accounting especially in the Pharma industry. This paper focuses on the level of awareness of could accounting and its implication among the pharmaceutical firms.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114113744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-28DOI: 10.53983/ijmds.v12n02.004
Siva Prakash J S, Sathvika Nandina.Naga
Mineral water was first introduced in India in 1965 by Bisleri in Thane. Now-a-days due to high water pollution, there is an increased outspread of waterborne diseases which results in an elevation of Mineral water market in India. Mineral water consists of various minerals such as Calcium carbonate, Magnesium sulphate, Sodium sulphate and Potassium and is saturated with CO2 or Hydrogen sulphide which are essential for the human body. Increased awareness regarding safe drinking water and rise in per capita income of Indians created demand for Mineral water in India. There are well known Mineral water Brands in India like Kinley,Aquafina,Bisleri and Himalayan. Mineral water is available in four different sizes in India, say 1 litre,2 litres,500ml and 250ml bottles and also they are available in the form of water tins which are used for domestic purposes. In this research the condition of the Mineral Water sector in the past and present are analysed and endeavoured to predict future conditions. This research mainly focuses on the significant increase in usage of Mineral water in India over years and the future of the Mineral Water market by analysing it in terms of financial profit and loss using financial Analysis tools such as ratio Analysis, data interpretation and comparing financial statements.
{"title":"Quenching India's Thirst: A Feasibility Study on the Growing Trend of Mineral Water Consumption","authors":"Siva Prakash J S, Sathvika Nandina.Naga","doi":"10.53983/ijmds.v12n02.004","DOIUrl":"https://doi.org/10.53983/ijmds.v12n02.004","url":null,"abstract":"Mineral water was first introduced in India in 1965 by Bisleri in Thane. Now-a-days due to high water pollution, there is an increased outspread of waterborne diseases which results in an elevation of Mineral water market in India. Mineral water consists of various minerals such as Calcium carbonate, Magnesium sulphate, Sodium sulphate and Potassium and is saturated with CO2 or Hydrogen sulphide which are essential for the human body. Increased awareness regarding safe drinking water and rise in per capita income of Indians created demand for Mineral water in India. There are well known Mineral water Brands in India like Kinley,Aquafina,Bisleri and Himalayan. Mineral water is available in four different sizes in India, say 1 litre,2 litres,500ml and 250ml bottles and also they are available in the form of water tins which are used for domestic purposes. In this research the condition of the Mineral Water sector in the past and present are analysed and endeavoured to predict future conditions. This research mainly focuses on the significant increase in usage of Mineral water in India over years and the future of the Mineral Water market by analysing it in terms of financial profit and loss using financial Analysis tools such as ratio Analysis, data interpretation and comparing financial statements.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124652887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-31DOI: 10.53983/ijmds.v12n01.001
Lloyd Christian Medina, Nneka Evangelista, Maria Victoria Altiche, Emily Acero
Climate resiliency is known as a mitigating factor that helped vegetable farmers survive during the occurrence of natural disasters such as droughts, typhoons, and pest infestations, among others. The Philippines is a tropical country located in the Pacific typhoon belt, making it more vulnerable to natural disasters, specifically from typhoons. One of the salient and effective ways for Filipino farmers to survive is to strengthen their adaptive capacity through government programs and policies that will prepare them during natural calamities to make them less vulnerable to climate change effects and to sustain their productivity and income. This study aims to identify the adaptive capacity of vegetable farmers of Liliw, Laguna. This study examined the factors that affect farmers' adaptive capacity, such as farming experiences, government support, membership in agricultural organizations, and adaptive farming training. This study used Delphi Technique to gather information from a group of vegetable farmers, agriculture experts, and officers from the Municipal Agriculture and Fishery Council (MAFC), DOST-PCAARRD, and UPLB. The factors that affect the adaptive capacity in relation to the productivity and income of farmers are discussed as well. Using ranking, equal weights, and variable weights techniques and Cost Benefit Analysis (CBA), three policy alternatives were assessed: (1) establishment of a centralized trading post, (2) improving accessibility and affordability of vegetable seeds, and (3) establishment of a registered farmers’ cooperative. Based on the results of the previously mentioned techniques and CBA, the policy recommendation is the establishment of a registered farmers’ cooperative.
{"title":"A Study on the Climate-Resilient Vegetable Farmers of Liliw, Laguna","authors":"Lloyd Christian Medina, Nneka Evangelista, Maria Victoria Altiche, Emily Acero","doi":"10.53983/ijmds.v12n01.001","DOIUrl":"https://doi.org/10.53983/ijmds.v12n01.001","url":null,"abstract":"Climate resiliency is known as a mitigating factor that helped vegetable farmers survive during the occurrence of natural disasters such as droughts, typhoons, and pest infestations, among others. The Philippines is a tropical country located in the Pacific typhoon belt, making it more vulnerable to natural disasters, specifically from typhoons. One of the salient and effective ways for Filipino farmers to survive is to strengthen their adaptive capacity through government programs and policies that will prepare them during natural calamities to make them less vulnerable to climate change effects and to sustain their productivity and income. This study aims to identify the adaptive capacity of vegetable farmers of Liliw, Laguna. This study examined the factors that affect farmers' adaptive capacity, such as farming experiences, government support, membership in agricultural organizations, and adaptive farming training. This study used Delphi Technique to gather information from a group of vegetable farmers, agriculture experts, and officers from the Municipal Agriculture and Fishery Council (MAFC), DOST-PCAARRD, and UPLB. The factors that affect the adaptive capacity in relation to the productivity and income of farmers are discussed as well. Using ranking, equal weights, and variable weights techniques and Cost Benefit Analysis (CBA), three policy alternatives were assessed: (1) establishment of a centralized trading post, (2) improving accessibility and affordability of vegetable seeds, and (3) establishment of a registered farmers’ cooperative. Based on the results of the previously mentioned techniques and CBA, the policy recommendation is the establishment of a registered farmers’ cooperative.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124619760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-31DOI: 10.53983/ijmds.v12n01.002
P. Saxena
The chapter 11 of NEP 2020, states ‘Towards a More Holistic and Multidisciplinary Education’. In this VUCA (Volatile, Uncertain, Complex and Ambiguous) world, nothing can be preplanned but being proactive for different situations can help make a better world of tomorrow. For this, an individual should be economically independent, he should be composed of humanistic, ethical, constitutional and universal human values of truth, righteous conduct, peace, love, non-violence, scientific temper, citizenship values and also life- skills; lessons of seva/service and participation in community service programmes should be made compulsory for him. Efforts are made always to make a schematic representation of a model to implement for the attainment of holistic individual where the start of the day is with the meditation and physical exercise. The time for academics is the University hours where apart from the academics, certain soft skills like communication, debates, discussion will be made compulsory for each course. Rigorous specialization for the chosen field will be followed. Compulsory physical work for developing the dignity of labour will be incorporated. Work experience course should be introduced to make understand the practical knowledge of the subject. Opportunities will be provided to the students to pursue internships with the local industry, businesses, artists, crafts persons, etc. as well as research internships with faculty and researchers at their own, of a defined duration. Further, A university is required so that human beings are nurtured in such a way where all round development is being taking place with value based education. It should be model to make the policy perspectives to be viewed with one’s eyes and easy to understand. For the evolution of a holistic individual, a holistic model is necessary where it takes into account all the relevant ideas mentioned in the said policy.
{"title":"NEP 2020 and Evolution of Holistic Individual","authors":"P. Saxena","doi":"10.53983/ijmds.v12n01.002","DOIUrl":"https://doi.org/10.53983/ijmds.v12n01.002","url":null,"abstract":"The chapter 11 of NEP 2020, states ‘Towards a More Holistic and Multidisciplinary Education’. \u0000In this VUCA (Volatile, Uncertain, Complex and Ambiguous) world, nothing can be preplanned but being proactive for different situations can help make a better world of tomorrow. For this, an individual should be economically independent, he should be composed of humanistic, ethical, constitutional and universal human values of truth, righteous conduct, peace, love, non-violence, scientific temper, citizenship values and also life- skills; lessons of seva/service and participation in community service programmes should be made compulsory for him. \u0000Efforts are made always to make a schematic representation of a model to implement for the attainment of holistic individual where the start of the day is with the meditation and physical exercise. The time for academics is the University hours where apart from the academics, certain soft skills like communication, debates, discussion will be made compulsory for each course. Rigorous specialization for the chosen field will be followed. Compulsory physical work for developing the dignity of labour will be incorporated. Work experience course should be introduced to make understand the practical knowledge of the subject. Opportunities will be provided to the students to pursue internships with the local industry, businesses, artists, crafts persons, etc. as well as research internships with faculty and researchers at their own, of a defined duration. \u0000Further, A university is required so that human beings are nurtured in such a way where all round development is being taking place with value based education. It should be model to make the policy perspectives to be viewed with one’s eyes and easy to understand. \u0000For the evolution of a holistic individual, a holistic model is necessary where it takes into account all the relevant ideas mentioned in the said policy.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133186566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-31DOI: 10.53983/ijmds.v12n01.003
A. Pandey
Start-up Village Entrepreneurship Program (SVEP) is one of the world’s most extensive village entrepreneurship programmes to transform rural India into an entrepreneurial hub. This paper performs the first impact evaluation of this scheme in one of the implementing blocks of Madhya Pradesh. The study uses mixed-method research to complete the programmatic, quantitative and qualitative analysis, thereby highlighting the bottlenecks in the existing policy from the grassroots. As per the quantitative analysis, the scheme has achieved a 45.3 per cent decrease in migration. 84.2 per cent of respondents reported an increase in monthly food consumption, and 53.5 per cent of respondents reported improvement in their socio-economic condition. Moreover, the case narratives and cross-case analysis provide the beneficiaries' perception of the scheme and how SVEP has created an entrepreneurial attitude among women. The study also focuses on delivering programmatic suggestions to overcome the scheme's bottlenecks and build a rural startup ecosystem.
{"title":"Evaluation of Start-up Village Entrepreneurship Program (SVEP) in Samnapur Block of Madhya Pradesh","authors":"A. Pandey","doi":"10.53983/ijmds.v12n01.003","DOIUrl":"https://doi.org/10.53983/ijmds.v12n01.003","url":null,"abstract":"Start-up Village Entrepreneurship Program (SVEP) is one of the world’s most extensive village entrepreneurship programmes to transform rural India into an entrepreneurial hub. This paper performs the first impact evaluation of this scheme in one of the implementing blocks of Madhya Pradesh. The study uses mixed-method research to complete the programmatic, quantitative and qualitative analysis, thereby highlighting the bottlenecks in the existing policy from the grassroots. As per the quantitative analysis, the scheme has achieved a 45.3 per cent decrease in migration. 84.2 per cent of respondents reported an increase in monthly food consumption, and 53.5 per cent of respondents reported improvement in their socio-economic condition. Moreover, the case narratives and cross-case analysis provide the beneficiaries' perception of the scheme and how SVEP has created an entrepreneurial attitude among women. The study also focuses on delivering programmatic suggestions to overcome the scheme's bottlenecks and build a rural startup ecosystem.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131980647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-31DOI: 10.53983/ijmds.v11n12.001
Hitesh S Limbachiya
Companies now realise they must take Corporate Social Responsibility seriously. However, the vast majority have only engaged in philanthropic efforts for the benefit of their shareholders. For these synergies to materialise, it is necessary to foster a company culture that places a premium on CSR principles and skills. In creating a culture that supports CSR principles and skills, employees play a pivotal role. Therefore, the purpose of this research is to inquire into how human resource management experts participate in CSR initiatives. In addition, the report recommends that HRM play a pivotal role in promoting CSR initiatives at all organisational levels. Organizational success over the long run can be greatly aided by the synergistic effects of CSR and human resource activities that encourage positive behaviour.
{"title":"A study on the role of Human Resource Management in Corporate Social Responsibility","authors":"Hitesh S Limbachiya","doi":"10.53983/ijmds.v11n12.001","DOIUrl":"https://doi.org/10.53983/ijmds.v11n12.001","url":null,"abstract":"Companies now realise they must take Corporate Social Responsibility seriously. However, the vast majority have only engaged in philanthropic efforts for the benefit of their shareholders. For these synergies to materialise, it is necessary to foster a company culture that places a premium on CSR principles and skills. In creating a culture that supports CSR principles and skills, employees play a pivotal role. Therefore, the purpose of this research is to inquire into how human resource management experts participate in CSR initiatives. In addition, the report recommends that HRM play a pivotal role in promoting CSR initiatives at all organisational levels. Organizational success over the long run can be greatly aided by the synergistic effects of CSR and human resource activities that encourage positive behaviour.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130749257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-31DOI: 10.53983/ijmds.v11n12.002
Modesto Beligan VI, Jaine C. Reyes
It took nine (9) years for the Philippines to craft and pass a law seeking to address health barriers that have been preventing Filipinos from accessing the needed care towards the country's achievement of Universal Health Coverage through the Republic Act No. 11223 which incorporates the health promotion component, mandating the country's leading health agency to transform its service unit into a bureau to improve health literacy and mainstream preventive care. The study analyzed the UHC policy journey in the Philippines and the organizational readiness of selected agencies in its implementation. Exploratory research was conducted through an in-depth interview, comparative review of secondary data/document and policy content analysis. It shows that the service unit was not ready to undergo transformation and the study recommends that the government should increase the human resources and complement the health facilities’ capacity in delivering health promotion agenda/activity; issue of an Administrative Order (AO) that will form the Philippine Health Promotion Board; and take into consideration the formulated framework that will allow the service unit to facilitate its transformation.
{"title":"Legislative Journey and Readiness in the Implementation of the Universal Health Care Act","authors":"Modesto Beligan VI, Jaine C. Reyes","doi":"10.53983/ijmds.v11n12.002","DOIUrl":"https://doi.org/10.53983/ijmds.v11n12.002","url":null,"abstract":"It took nine (9) years for the Philippines to craft and pass a law seeking to address health barriers that have been preventing Filipinos from accessing the needed care towards the country's achievement of Universal Health Coverage through the Republic Act No. 11223 which incorporates the health promotion component, mandating the country's leading health agency to transform its service unit into a bureau to improve health literacy and mainstream preventive care. The study analyzed the UHC policy journey in the Philippines and the organizational readiness of selected agencies in its implementation. Exploratory research was conducted through an in-depth interview, comparative review of secondary data/document and policy content analysis. It shows that the service unit was not ready to undergo transformation and the study recommends that the government should increase the human resources and complement the health facilities’ capacity in delivering health promotion agenda/activity; issue of an Administrative Order (AO) that will form the Philippine Health Promotion Board; and take into consideration the formulated framework that will allow the service unit to facilitate its transformation.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124149510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-30DOI: 10.53983/ijmds.v11n11.001
Lukuman Adewale Jimoh, Samuel Kayode Adekunle
Raising revenue through taxes is one of the most difficult issues confronting governments in developing countries, particularly in south-west Nigeria. This has been exacerbated by the continued failure to investigate the various methods used by taxpayers to commit tax fraud. Hence, this study assessed the methods of tax fraud among the taxpayers in south west Nigeria. The population of the study comprised 504,263 taxpayers registered with the Federal Inland Revenue Service in South West Nigeria. The sample size was 400. The data collected was descriptively analysed. The study concluded that the level at which the taxpayers employed undue income reduction to engage in tax fraud, expense reclassification to raise costs, and keeping financial records for different purposes, in south-west Nigeria were on the high side. The study recommended that the government take very seriously the factors that encourage taxpayers to engage in tax fraud, which reduces their income illegally, and that taxpayers who reclassify expenses to reduce the amount of tax owed to the government should be punished accordingly.
{"title":"An Assessment of Methods of Tax Fraud among the Taxpayers in South West Nigeria","authors":"Lukuman Adewale Jimoh, Samuel Kayode Adekunle","doi":"10.53983/ijmds.v11n11.001","DOIUrl":"https://doi.org/10.53983/ijmds.v11n11.001","url":null,"abstract":"Raising revenue through taxes is one of the most difficult issues confronting governments in developing countries, particularly in south-west Nigeria. This has been exacerbated by the continued failure to investigate the various methods used by taxpayers to commit tax fraud. Hence, this study assessed the methods of tax fraud among the taxpayers in south west Nigeria. The population of the study comprised 504,263 taxpayers registered with the Federal Inland Revenue Service in South West Nigeria. The sample size was 400. The data collected was descriptively analysed. The study concluded that the level at which the taxpayers employed undue income reduction to engage in tax fraud, expense reclassification to raise costs, and keeping financial records for different purposes, in south-west Nigeria were on the high side. The study recommended that the government take very seriously the factors that encourage taxpayers to engage in tax fraud, which reduces their income illegally, and that taxpayers who reclassify expenses to reduce the amount of tax owed to the government should be punished accordingly.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121608914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-31DOI: 10.53983/ijmds.v11n10.002
Jashasya Rout
The ICDS programme launched by the central government tries to address the problems of maternal and child mortality, morbidity and malnourishment by assisting with development of children and mothers especially from rural and backward areas leading to human capital development and benefiting the economy as a whole. The present paper attempts: a) To present an overview of maternal and child health status in India b) To study the utilisation of ICDS services in India. The study is based on secondary sources of data collected from NFHS 3 and NFHS 4. The results show betterment in the selected maternal and child health indicators for the period under study. The trends in coverage of ICDS services show a positive shift yet there is room for improvement and transformation.
{"title":"India’s Maternal and Child Health Scenario: Evidence from ICDS","authors":"Jashasya Rout","doi":"10.53983/ijmds.v11n10.002","DOIUrl":"https://doi.org/10.53983/ijmds.v11n10.002","url":null,"abstract":"The ICDS programme launched by the central government tries to address the problems of maternal and child mortality, morbidity and malnourishment by assisting with development of children and mothers especially from rural and backward areas leading to human capital development and benefiting the economy as a whole. \u0000The present paper attempts: a) To present an overview of maternal and child health status in India b) To study the utilisation of ICDS services in India. The study is based on secondary sources of data collected from NFHS 3 and NFHS 4. The results show betterment in the selected maternal and child health indicators for the period under study. The trends in coverage of ICDS services show a positive shift yet there is room for improvement and transformation.","PeriodicalId":424872,"journal":{"name":"International Journal of Management and Development Studies","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129690672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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