JAN-FEB 2021

Jan - Feb 2021 Volume 37 Issue 01

1. IMPACT OF GOODS & SERVICE TAX IN DIFFERENT SECTORS

Authors: Mr. K. SELVARAJU and P. RAJA

Abstract

An indirect tax which levy on manufacturing, sale and consumption of goods and services at a national level is called as Goods and Service Tax. The simplicity of this tax would lead to easy administration and enforcement of the tax. The biggest advantage of the GST is estimated to be in terms of the reduction in the overall tax paid by the consumer currently, free movements of the goods from one state to another, and minimization in the paperwork up to a large extent. It is biggest tax reform in a country which combines value added tax (vat), central exercise tax, exercise duty, entertainment tax, luxury tax and other tax on supply of goods. GST is expected to remove the cascading effects of various multi-level indirect taxes on goods and services and will subsume most of the taxes, thus making the country’s economy to grow. It is welcomed but simplification of tax regime definitely impact manufacturers, retailers, service provider, start ups and so on. This paper will throw light on impact of the discharged GST.

Keywords: GST, SGST, CGST, IGST, VAT

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2. CAREER ENABLERS OF WOMEN AT WORK: CHANGING PHASE OF WORKDYNAMICS DURING POST COVID-19: AN ANALYSIS

Authors: DR.P. JAYARANI

Abstract

Today work force composition of the organizations constantly is increasing with women executives across the sectors at executive level. The increased number of women at executive level requires a special work environment in terms of physical arrangements (Work scapefactors) and the behavioural environment (Work cope factors) to perform the work in a smooth manner. The organizations are not focused in many such aspects. The work frame and targetsare considered as parameters of performance. This leads to lower the level of job involvement and job satisfaction among the women in the sample. In this view, the present study is focused to identify the various factors of job involvement and job satisfaction in the form of work scape factors and work cope factors. For the purpose of study 1064 women employees working in different sectors are considered as sample and the descriptive methodology is used in the study. The data is collected by using a structured questionnaire. The results indicate that, career growth factors improves the 52.2 percent, employee engagement factors improves the 45.2percent, and work life balance factors influences the 24.5 percent of the job involvement of the women working in the sample area. Similarly, employee engagement practices have a higher role in the job satisfaction; it is followed by work life balancing factors and career growth factors in the order of priority.

Keywords: Work scape- Work cope- Career growth-Engagement-Work life balance.

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3. AN EMPIRICAL STUDY ON INFLUENCE OF EMOTIONAL INTELLIGENCE ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN SELECT IT COMPANIES IN BENGALURU

Authors: PRALHAD RATHOD and MRS MAMATHA G

Abstract

Emotional Intelligence research has advanced significantly during the last few decades.Since Emotional Intelligence is not a characteristic, it has been discovered that suitable intervention programmes can inculcate a combination of dynamic abilities necessary for the same. In an organisational setting, Emotional Intelligence is a critical aspect to consider. The current study seeks to ascertain the impact of Emotional Intelligence on organisational citizenship behaviour. Citizenship conduct is an important part of the business world. This study makes use of a sample of 100 Executives working in IT Sector in Bangalore. Emotional Intelligence and the Organizational Citizenship Behavior Scale were utilised as research instruments. The statistics used for the study are standard deviation and Pearson’s correlation. According to the results, there had been a significant relationship between Emotional Intelligence and Organizational Citizenship Behavior.

Keywords: Emotional intelligence, organisational citizenship behaviour, IT sector

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4. DOES JOB STRESS MEDIATE THE EFFECT OF WORK LOAD AND WORK-FAMILY CONFLICT ON NURSES’ BURNOUTS?

Authors: DESAK PUTU PRATIWI WAHYUNIASIH and I GUSTI AYU MANUATI DEWI

Abstract

Background: Burnout is a condition of prolonged physical, emotional and mental exhaustion. In order for nurses to have a low burnout rate, the hospital needs to pay attention to the factors that affect burnout. The purpose of this study is to analyze the effect of workload and work-family conflict on burnout mediated by nurses' job stress. Research Methods: This research was conducted at BaliMéd Hospital Denpasar City-Bali Province-Indonesia. The total population is 114 nurses and the number of samples taken was 89 nurses, using probability sampling method, namely proportional random sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used is descriptive analysis and partial least square (PLS). Result: The results show that 1) workload has a positive and significant effect on burnout, 2) work-family conflict has a positive and significant effect on burnout, 3) workload has a positive and significant effect on job stress, 4) work-family conflict has a positive and significant effect on job stress, 5) job stress has a positive and significant effect on burnout, 6) job stress partially mediates the effect of workload on burnout, and 7) job stress partially mediates the effect of workload on burnout.

Keywords: workload, work-family conflict, job stress, burnout.

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5. EXTENT OF AVAILABILITY OF NECESSARY SKILLS IN LACPA MEMBERS TOPRACTICE FORENSIC ACCOUNTING – AN EXPLORATORY STUDY

Authors: IBRAHIM FAKIH and HASAN EL-MOUSAWI

Abstract

Lebanon has long been suffering from corruption among the various public organizations. Recently, there has been a lot of discussion on the urgent need for forensic accounting in the public sector in Lebanon to uncover any suspicious accounts at the Banque du Liban (BDL). Thus, the Lebanese government made a contract with Alvarez and Marsal to conduct a forensic audit at the BDL. At this, many financial and economic experts demanded to let local experts do it and save the high fees that Alvarez and Marsal will charge the government, especially that Lebanon has a problem in the availability of US Dollars. The researchers asked whether or not members of the Lebanese Association of Certified Public Accountants (LACPA) have the necessary requirements to practice forensic accounting. Consequently, this study examines the availability of required skills in LACPA members to practice forensic accounting. A five-point Likert style questionnaire was constructed and distributed to the sample which consisted of 300 LACPA members. The researchers retrieved 261 responses that were valid for testing and analysis. The study rendered some important results, mainly that LACPA members had four of the five main required skills to practice forensic accounting, and there is a lack in the remaining skill which is quick wits and analytical thinking.

Keywords: forensic accounting, investigations, courts of law, LACPA

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

Jan - Feb 2021 Volume 37 Issue 01