Browsing by Author "Dissanayake, N."

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Application of Buddhist Middle Path for Mass Communication Process: A Phenomenological Approach
(Faculty of Graduate Studies, University of Kelaniya, Sri Lanka, 2016) Senarath, S.; Dissanayake, N.
The Middle Path (majjhimā paṭipadā) is the precious way to apply in solving every problem, including mass communication. According to the teaching of Lord Buddha, the Middle Path (majjhimā paṭipadā) is not a condition between two extremes like the Daoist yin and yang opposites or complements. It also different from the Aristotelian “The Golden Mean” and the “Confucian doctrine of the Mean”. The Middle Path is transcending both axes of extremes. The Buddhist middle path means the most effective way leading to the cessation of dukkha (un -satisfactoriness) that lies between the extremes of searching for happiness through the pleasures of the senses, and the other extreme searching for the same through self-mortification in different forms of asceticism. The West claims the credit for ‘inventing’ the social sciences, including communication, as disciplines (Gunaratne, 2015). Most of the research in communication studies show an Anglo- American bias. In this regards, this field needs revision with complementary research incorporating the Eastern phenomenological perspective (Gunaratne, 2015, Senarath, 2015, 2016). The time is ripe for the emergence of [a new] genre [of communication studies] based primarily on Buddhist principles (Gunaratne, 2015). Buddhist phenomenological approach could be one of the best way to uncover the universal problems which western based scientific method alone cannot explore (Gunaratne, 2015, Senarath, 2015, 2016).
Effects of mangrove zonation and the physic chemical parameters of soil on the distribution of macrobenthic fauna in Kadolkele mangrove forest, a tropical mangrove forest in Sri Lanka
(2014) Dissanayake, N.; Chandrasekara, W.U.
Perceived Effectiveness of Current Tax Compliance after the COVID-19 Pandemic
(Faculty of Commerce and Management Studies, University of Kelaniya, 2021) Dissanayake, N.; Kirchler, E.
Managing tax compliance during the pandemic and assuring compliance when COVID-19 is under control is challenging for governments. This qualitative and descriptive study explores the perceived effectiveness of current tax compliance strategies in Sri Lanka and derives considerations to improve them for the time after the pandemic. We conducted in-depth interviews with 15 entrepreneurs of medium-sized enterprises as well as with five tax experts (key informants) in the Colombo district from October to December 2020. Transcripts of interview data were coded to detect prevalent themes. We explored the various themes to check for consistency and similarities. The member checking procedure and data triangulation method were employed to determine the validity of the findings. The findings indicate that the current tax compliance strategies can and should be improved. The Sri Lanka tax system should, first, grant a grace period for tax payments and return submissions, and thus, signal understanding of taxpayers’ current situation and benevolence. It is necessary to invest in trustbuilding and establish partnership-relations with taxpayers by treating them equally and considering perspectives and views of their specific economic situation. Investments in professional service, especially online services, are some of the recommendations to be considered.