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This study aims to investigate the determinants of GST_efficiency of the Indian states to assist the policymakers, government and GST council to devise their policies and strategies to boost the GST_efficiency of the Indian states.

The analysis has used the panel data set of 27 Indian states and 3 UTs with a time span of 2017–18 to 2022–23. The study has used the Generalized Method of Moment regression for exploring the determinants of GST_efficiency of the state governments in India.

The findings depict that sectoral composition, inflation rate, financial development, state’s self-reliance, per capita income and gross fiscal deficit have a significant effect on GST_efficiency of the state governments. The findings support the Tanzi effect 1977 and claim that the rise in the inflation level erodes GST_efficiency of the state governments. The rise in the self-reliance of the state government will make the Indian states self-dependent and will reduce their reliance on central transfers.

The government should make efforts to make the Indian states self-reliant by increasing the share of OTR (Own Tax Revenue) instead of increasing their revenue efficiency in short-run through devolution and central transfers. Moreover, the Indian government should devise their macro-economic policies to curb the inflation level and gross fiscal deficit of the state governments in the country.

To the best of the authors’ knowledge, this may be the first study to explore the determinants of GST_efficiency of the state governments in India.

The Indian government is grappling in generating sufficient revenue resources through taxation to meet their expenditure on public goods and services. Therefore, the government authorities must possess adequate information on factors affecting the taxation revenue of the country to craft and execute policies effectively. Hence, this study endeavors to explore the determinants of tax revenue by incorporating conventional, economic policy and institutional factors.

The study employed the Auto Regressive Distributed Lag (ARDL) modeling by using the data set from 1991 to 2022 according to the availability of the data.

The findings illustrate that trade openness, life expectancy, value added by the manufacturing sector and per capita GDP (Gross domestic Product) positively affect the tax efforts of the government in the conventional determinants. Similarly, in economic policy factors, the financial deepening also exhibits a favorable effect. Conversely, the inflation rate positively boosts the tax efforts in the short run, but it ultimately erodes the tax effort of the government in the long run. In the institutional factors, the official development assistance also illustrates a positive effect.

The findings assert that the Indian government should devise better macro-economic and foreign trade policies with expediting the economic restructuring and bolstering their ability to manage and utilize the foreign aid assistance to boost the tax revenue of the country.

To the authors’ knowledge, this is the first study to incorporate these factors in the Indian context.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2024-0314

As technology increasingly integrates into the restaurant industry, avatar servers present a promising avenue for promoting healthier dining habits. Grounded in the halo effect theory and social comparison theory, this study aims to delve into the influence of avatars' appearance, humor and persuasion on healthier choices and customer satisfaction.

This paper comprises three experimental studies. Study 1 manipulates avatar appearance (supermodel-looking vs normal-looking) to examine its effects on perceived attractiveness, warmth and relatability. These factors influence customer satisfaction and healthy food choices through the psychological mechanisms of social comparison and aspirational appeal. Studies 2 and 3 further refine this theoretical model by assessing the interplay of appearance with humor (presence vs absence) and persuasion (health-oriented vs beauty-oriented), respectively.

Results suggest that avatars resembling supermodels evoke stronger aspirational appeal and positive social comparison due to their attractiveness, thus bolstering healthier choices and customer satisfaction. Moreover, humor moderates the relationship between appearance and attractiveness, while persuasion moderates the effects of appearance on social comparison and aspirational appeal.

This research bridges the halo effect theory and social comparison theory, offering insights enriching the academic discourse on technology’s role in hospitality.

The findings provide actionable insights for managers, tech developers and health advocates.

Despite its significance, avatar design research in the hospitality sector has been overlooked. This study addresses this gap, offering a guideline for crafting attractive and persuasive avatars.

The purpose of this paper is to examine whether the quality of management can mitigate the positive association between corporate tax avoidance and firm-specific stock price crash risk (SPCR).

The study is based on data from the Center for Research in Security Prices (CRSP), Compustat and ExecuComp and focuses on US-listed firms from 1980 to 2016. The authors employ ordinary least squares (OLS) regression as the baseline methodology and use five measures of tax avoidance and three measures of SPCR. Propensity score matching (PSM) and two-stage least squares methodologies are employed to address endogeneity concerns.

The authors find that more able managers weaken the positive relationship between tax avoidance and SPCR. The results suggest that the benefits of efficient tax management are more likely in firms with a more able management team as the likelihood of SPCR due to tax avoidance practices is reduced in such firms.

This study has important practical implications for investors who are concerned about firms that engage in tax planning activities that can reduce corporate taxes, but at the same time increase the SPCR. Considering the compelling arguments and the “dark” side of more able managers who may engage in opportunistic behaviour, the study provides useful evidence in support of more able managers.

This paper contributes to the SPCR literature by examining the effect of managerial ability on the likelihood of tax avoidance causing SPCR. Able managers are likely to lower the risk faced by investors and are less likely to extract rent and manipulate information. Therefore, the findings of this study have implications for investors by informing them of the negative value implications of tax avoidance and how they can be mitigated by hiring more able managers.

The aim of the study is to test the relationship between academic backgrounds, parents’ involvement and absorption capacity with academic performance through the mediation effect of appreciation culture.

The study was conducted on university students from Pakistan. Data were collected through personal visits using self-administered questionnaires. A total of 394 students participated in this study. The data analysis for this study was conducted using Smart-PLS 4.

The findings of the study confirmed a significant association between academic backgrounds, parents’ involvement and absorption capacity with academic performance. Results also confirmed a significant mediation of appreciation culture between independent variables’ academic backgrounds, parents’ involvement and absorption capacity with dependent variable academic performance.

Presently, there is a shortage of comprehensive studies that investigate the collective influence of appreciating culture, academic backgrounds, parental involvement and absorption capacity on academic performance. Moreover, there is a lack of exploration of the implementation of the theory of reasoned action (TRA) along with the theory of academic performance (TAP) in this particular setting. This research aims to fill these gaps by investigating these aspects within an integrated framework, providing significant insights into the existing body of literature.

The purpose of this paper is to determine compatibility groups of different fruits and vegetables that can be stored and transported together based upon their requirements for temperature, relative humidity, odour and ethylene production. Pre-cooling which is necessary to prepare the commodity for subsequent shipping and safe storage is also discussed.

The methodology used in this journal is an attempt to form clusters/groups of storing together 43 identified fruits and vegetables based on four important parameters, namely, temperature, relative humidity, odour and ethylene production. An agglomerative hierarchical clustering algorithm is used to build a cluster hierarchy that is commonly displayed as a tree diagram called dendrogram. The same is further analyzed using K-means clustering to find clusters of comparable spatial extent. The results obtained from the analytics are compared with the available data of grouping fruits and vegetables.

This study investigates the usefulness and efficacy of the proposed clustering approach for storage and transportation of different fruits and vegetables that will eventually save huge investment made in terms of developing infrastructure components and energy consumption. This will enable the investors to adopt it for using the space more effectively and also reducing food wastage.

Due to limited research and development (R&D) data pertaining to storage parameters of different fruits and vegetables on the basis of temperature, relative humidity, ethylene production/sensitivity, odour and pre-cooling, information from different available sources have been utilized. India needs to develop its own crop specific R&D data, since the conditions for soil, water and environment vary when compared to other countries. Due to the limited availability of the research data, various multi-criteria approaches used in other areas have been applied to this paper. Future studies might be interested in considering other relevant variables depending upon R&D and data availability.

With the increase in population, the demand for food is also increasing. To meet such growing demand and provide quality and nutritional food, it is important to have a clear methodology in terms of compatibility grouping for utilizing the available storage space for multi-commodity produce and during transportation. The methodology used shall enable the practitioners to understand the importance of temperature, humidity, odour and ethylene sensitivity for storage and transportation of perishables.

This approach shall be useful for decision making by farmers, Farmer Producer Organization, cold-storage owners, practicing managers, policy makers and researchers in the areas of cold-chain management and will provide an opportunity to use the available space in the cold storage for storing different fruits and vegetables, thereby facilitating optimum use of infrastructure and resources. This will enable the investors to utilize the space more effectively and also reduce food wastage. It shall also facilitate organizations to manage their logistic activities to gain competitive advantage.

The proposed model would help decision makers to resolve the issues related to the selection of storing different perishable commodities together. From the secondary research, not much research papers have been found where such a multi-criteria clustering approach has been applied for the storage of fruits and vegetables incorporating four important parameters relevant for storage and transportation.

From the last few decades, environmental issues have become a global concern. Consumption activities are given much attention in the marketing literature, whenever the question about protecting the environment arises. The responsibility of the consumer toward the environment is a major concern and the purpose of this study is to prioritize factors responsible for determining environmental responsibility among young consumers. This research will provide valuable insights to the marketers in targeting those particular areas which according to young consumers are highly ranked/prioritized for being environmentally responsible.

In this study, data were collected from 400 young consumers from Punjab and Chandigarh. Fuzzy analytical hierarchy process (F-AHP) was applied to prioritize or rank the factors on the basis of significance for being environmentally responsible. The primary factors considered for further analysis were knowledge and awareness, attitude, green consumer value, emotional affinity toward nature, willingness to act and environment-related past behavior.

Results of the study depicted knowledge and awareness as the highest-ranked and prioritized factor for young consumers to become environmentally responsible, while environment-related past behavior emerged as the least important factor for consumers' environmental responsibility.

Data were collected from the young consumers of Punjab and Chandigarh only and only a few factors of consumers' environmental responsibility were considered for further analysis which depicts the limitation of the study.

The research study is highly useful for the government and the business firms to target the highly prioritized factors of environmental responsibility which will promote green consumption practices and behavior among young consumers.

Previous researches have explored the factors of environmental responsibility and modeled their relationships. However, the present study has employed the multi-criteria decision-making technique to provide valuable insights for marketers, academicians and practitioners about the drivers of consumers' environmental responsibility which adds value to the existing knowledge base.

Two prior survey papers on the use and perceived merit of customer accounting (CA) practices, one in Australia and one in New Zealand (NZ), disclosed contrasting results with confusing elements. The purpose of this paper is to replicate and extend previous survey research in order to update and clarify our understanding of CA practices in NZ.

Within a contingency theory framework, a mail questionnaire survey is used to measure the use and perceived merit of CA practices in NZ and investigate their relationship with six contingent factors: competitive strategy, market orientation, environmental uncertainty, costing methodology, company size and industrial sector.

Mean CA usage and perceived merit scores in NZ in 2009 are much higher than was found in NZ in 2007 and similar to those found in Australia in 2002. A significant gulf between usage rates of historical and forward-looking CA measures is now found in NZ. There is strong evidence for a positive contingent relationship between the marketing concept of marketing management and both the use and perceived merit of historical CA measures. Also found is a significant positive relationship between the customer concept of marketing management and the use and perceived merit of customer profitability analysis at the individual customer level.

The survey method used prevents follow-up questions and clarification of ambiguities, but the survey results do provide new insights and potential avenues for further research.

This survey provides researchers, teachers and firms using or considering using CA practices, with an improved understanding of current usage and perceived merit of CA practices in NZ companies.

Using three theoretical lenses − organismic integration theory (OIT), theory of values-belief-norm (VBN) and gender schema theory (GST) − this study aims to examine the effect of environmental factors (environmental attitude, environmental concerns, perceived environmental responsibility and peer influence) on consumers' intentions to purchase eco-friendly athletic wear.

A sample of n = 380 Pakistani consumers was used to test hypothesized relationships. Data were analyzed through the partial least square structural equation modeling (PLS-SEM) technique using SmartPLS version 3.3.3.

Findings suggest that environmental attitude, environmental concerns, perceived environmental responsibility and peer influence are positively associated with green purchase behavior. The moderating effects of individual green values were found statistically significant between peer influence and green purchase behavior. The data further revealed that the effect of environmental attitude, environmental concerns, peer influence and perceived environmental responsibility on green purchase behavior varies across the gender.

This research is one of the first attempts to explore the effect of environmental motivational factors on consumers' intentions to purchase eco-friendly athletic wear using theories of OIT, VBN and GST. This study employs advanced analytical methods to perform multi-group analysis and establish the predictive relevance of the model, using PLS-SEM in sports management and marketing context.