International Postgraduate Research Conference (IPRC)
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Item Determinants of Tax Compliance among Small and Medium Sized Enterprises in Colombo District(International Postgraduate Research Conference 2019, Faculty of Graduate Studies, University of Kelaniya, Sri Lanka, 2019) Weerawickrama, V.; Tilakasiri, K.K.Tax compliance is imperative to any nation since it determine, slackens income tax administration and government tax revenue. This study is about the “Determinants of tax compliance among Small and Medium sized Enterprises (SMEs) in the Colombo district”. Taxation is a system of imposing financial charge or levy on an individual or a legal entity by a state. A sub-national entity could also impose taxes. Taxation is the most important source of revenues for any governments, typically accounting more than 90% of their income. (Central Bank report in Sri Lanka 2017). The remainder of government revenue comes from borrowing and from charging fees for services. Countries differ considerably in the amount of tax they collected. The SMEs are considered as the backbone of the any economy and it provides a significant contribution to the government tax revenue. Hence the main purpose of this research is to analyze the impact of demographic factors, tax payers understanding of the tax laws, government accountability and perception on tax system on the SME tax compliance. The current study has gathered the primary data from 120 SMEs in Colombo district to address the population of SMEs in Sri Lanka by using a questionnaire method. It has used descriptive measures, correlation and regression analysis to analyze the data. It has found that understanding of the tax law, perception on government accountability and perception on tax system are positively influenced to tax compliance in SMEs in Colombo district while gender of tax payers not influenced to the tax compliance. The findings of this study could help the organization to make suitable alteration or to take corrective actions in their tax practices. Furthermore, this study will help to identify the attitude of the SME about taxes. And also opinion from the individuals may lead to more practical solutions for the Department of Inland Revenue.Item The Impact of Green Marketing on Consumer Purchase Intention: Evidence from Sri Lanka(International Postgraduate Research Conference 2019, Faculty of Graduate Studies, University of Kelaniya, Sri Lanka, 2019) Rajapaksha, R.A.S.; Tilakasiri, K.K.The environmental issue is the common and major problem faced by every single country’s government. This situation leads to accept the concept of Green Marketing in most of firms. Due to the increasing of global warming and climate changing, the public concern about environmental problem is continuously increased over the past decades. Most consumers and businesses have begun to move to eco-friendly products as they pay more concern on the environment, health and wealth. The aim of this study is to identify the impact of Green Marketing on Consumer purchase intention toward personal care products. Based on the literature review, three Green Marketing tools were identified which are predicted Consumer’s purchase intention. They are Eco labeling, Eco brand and Environmental advertisements. The study is mainly based on the primary data. The primary data were collected through closed structured questionnaire from 397 respondents from Colombo district and used unilabiate and bivariate analysis techniques in order to analyze data and find the results of study objectives. The results show that Eco brand is having high level of contribution to determine the purchase intention of consumers and Green Marketing dimensions significantly and positively impact on Consumer’s purchase intention and among them Eco labeling and environmental advertisements having more impact on consumer purchase intention towards personal care products. Thus findings of the study are significant and practical implication in marketingItem The Banking, Insurance and Finance Sector’s Contribution to Sustainable Growth: Evidence from Sri Lanka(19th Conference on Postgraduate Research, International Postgraduate Research Conference 2018, Faculty of Graduate Studies,University of Kelaniya, Sri Lanka, 2018) Tilakasiri, K.K.Many studies have defined the different way of sustainability development and sustainability terms. However, this study uses these terms for the environmental concerns. Sustainable development is development which meets the needs of current generations without compromising the ability of future generations to meet their own needs (Brundtland Commision 1987). The purpose of this study was to identify the organisations’ work with environmental issues more specifically when they work with the business objectives. Manufacturing, and other production organisations’ contribution to sustainable development is high level. Many authors describe their contribution is high because production process finally include by products that pollute the environment. Therefore, manufacturing firms were forced to formulate and implement the necessary actions to reduce the environmental pollution. Thus, banks insurance and finance sector work with many people and those work capacity is higher than the other activities of the other firms. So their contribution is needed to understand the triple bottom lines, economic, societal and environmental. This was a qualitative studies and sample selected from the banks insurance and finance industry’s fifteen companies. Those organisations top management were interviewed for understanding the present sustainable development activities and understand the limitations future of the sustainability development. The study concluded banks and insurance firms have sustainability strategies to go for the sustainability development. A majority of the insurance companies use these strategies for the sustainability development, but strategies apply to different aspects of sustainability development and go into varying degrees of detail. The rest of the organizations already have the strategies to develop the sustainability of their firms however, their major activities not only the sustainability development.Item How Corporate Social Responsibility (CSR) Concept is Practiced by Sri Lankan Universities? Comparison Study between 2008 and 2017.(In: Proceedings of the International Postgraduate Research Conference 2017 (IPRC – 2017), Faculty of Graduate Studies, University of Kelaniya, Sri Lanka., 2017) Tilakasiri, K.K.Researcher has identified in 2008 corporate social responsibility (CSR) activities in universities in Sri Lanka. Accordingly, he concludes that lecturers, students and non-academics in universities do CSR activities to some extent. At that time CSR concept was a newly introduced concept and few research studies were done relating to Asia, Africa and Latin America. Specifically, Sri Lankan CSR studies were very few; not the government organisations many private companies and public limited companies about 50% implemented the CSR activities as a voluntary activity. However, still this concept has engendered considerable interest in Sri Lanka and other countries in recent years. However, many research articles have been performed in the education sector. Aim of this study was when comparing the period of 2008, how far the concept being accepted by the universities in Sri Lanka. If they were accepted those, what limitations could be identified for the sustainability purposes. Also, if not what are the reasons for not applying this valuable concept. Using criteria based on international and national research this paper explores the understanding in CSR in Sri Lankan universities and highlights the CSR activities currently undertaken. Initial findings support the view that CSR in developing countries primarily focus on economic and philanthropic dimensions. The study gathered information from 8 national universities out of 15. Students and lecturers engaging in the CSR activities are considered for the study. As the sample of the study that was taken 50 university lecturers. Out of 50, twenty-five lecturers selected from the senior treasurers of the student‘s associations, and other twenty-five lecturers from various academic departments who have engaged in CSR activities based on the IRQUE project which already granted departments in the universities since 2006. Content analysis research techniques were used for analysing preliminary data. The students' CSR activities and lecturers' CSR activities considered for identifying the qualitative coding schemes. The paper concludes with suggestions for further research. It identifies the social responsibility activities conducted by Sri Lankan universities at present and draws conclusions. The study brings to a close that the students are interested to implement CSR activities as a team and contribution with lecturers and the society. Furthermore, lecturers now reluctant to do those CSR activities because of non- supporting activities from UGC, less financial ability, overtaxed from teaching staff, country political instability and their work load. In conclusion, comparing with 2008 CSR activities and present scenario of universities, students work with CSR activities have been increased in many ways of student‘s organizations. Lecturers engage in CSR activities are considerably decreased than the period of 2008.