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10.46852/0424-2513.2.2023.1

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Editorial

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10.46852/0424-2513.2.2023.2

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The primary objective of this study is to analyse the growth pattern and volatility of okra cultivation in Haryana, Punjab, and India. To achieve this, two methods, namely the coefficient of variation and the Cuddy-Della Valle index, were employed to identify the instability in the areas, production, and productivity of okra. The findings indicate that the CDVI index serves as a more precise indicator of instability in all three aspects of okra cultivation. When considering the area, Punjab exhibits the highest evel of instability at 35.88%, followed by Haryana at 14.31% and India at 6.43%. In terms of production, Haryana demonstrates the highest CDVI at 17.47%, with India at 9.31% and Punjab at 7.78%. Regarding productivity, Haryana also showcases the highest CDVI of 18.31%, while Punjab records 11.75% and India 3.60%. Despite the presence of instability, the economic growth, production, and productivity of okra in all three regions display positive trends. Furthermore, Punjab outperforms Haryana and India in terms of compound annual growth rate (CAGR) for the area, production, and productivity of okra.
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10.46852/0424-2513.2.2023.3

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This present study was carried out to examine and analyse the factors determining the labour absorption in agriculture in different agro-climatic regions of Rajasthan with state as a whole. Both primary and secondary data were used for this study. 200 respondents from 10 villages were collected for primary data during year of 2018-2019 and secondary data were used of published data from different reports and publications. The findings were showed that farm size has a significant negative relationship with total labour absorption in all agro-climatic regions at the state level except the transitional plain region.The cropping intensity showed a positive association with the total labour utilization in arid western and northern region, transitional plain regions, semi-arid and flood-prone eastern plain and humid south and eastern plain region. The per hectare absorption of tractor hours was displayed a significant negative relationship with the total labour utilization in all the agro-climatic regions with the state level. Expenditure on animal feeds showd a significant positive association with the total human labour utilization in all the agro-climatic regions with the state level except semi-arid and flood-prone eastern plain region. It was observed that the total labour utilization showed a significantly positive relationship with irrigation intensity in arid western and northern region and humid south and eastern plain region. Unemployment of agricultural labourers has negative impact on their income, consumption expenditure and savings. So, there is need to create additional income opportunities for agricultural labourers.
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10.46852/0424-2513.2.2023.4

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The study’s objective is to calculate the cost-benefit ratio of horticulture fruit crop (kinnow) and traditional crops (wheat and cotton). The study was conducted in the Sirsa districts of Haryana during the year 2020-21 and cost-benefit ratio and amortization cost were calculated to draw conclusions. The study has revealed that the highest establishment cost of kinnow orchard was found to be as ` 210266.00 per hectare without subsidy and ` 61075.50 per hectare with subsidy. Cost-benefit ratio of kinnow worked out to be 0.29 with subsidy and 0.15 without subsidy. Besides it, cost-benefit ratio of wheat and cotton was documented as 0.09 and 0.10, respectively. Thus, we may conclude that CB ratio of kinnow crop was higher than cotton and wheat crop which proved that fruit crop (kinnow) were more beneficial than major traditional crops (wheat and cotton).
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10.46852/0424-2513.2.2023.5

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This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in the workplace. Using a questionnaire survey on employees in a company, this study shows that rationalisation is positively and strongly significant in influencing fraudulent activities in the workplace, indicating that when the employees tend to be rational, it will positively influence their
action toward fraudulent activities in the workplace. This study also shows that the opportunity factor influences fraudulent activities in the workplace, indicating that even when there is an opportunity, it does not positively influence the employee’s action toward fraudulent activities in the workplace or that there is a lack of opportunity to commit fraud. However, this study shows that pressure does not
positively influence fraudulent activities in the workplace. The findings in this study contribute to the literature on fraudulent behaviours. The findings of this study can assist companies in understanding their employees’ needs and strategizing to enhance their employee management.
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10.46852/0424-2513.2.2023.6

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This study aims to investigate the level of intention among Malaysian SMEs in North Borneo, particularly in Sarawak, to adopt cloud accounting services using the Technological-Organizational-Environmental (TOE) model. Considering that cloud accounting adoption is still at an early stage in the region, the study aims to contribute to a better understanding of the factors that influence the intention to adopt cloud accounting. This study aimed to determine whether perceived utility, support from senior management, and competitive pressure influenced the intention to adopt cloud accounting. 128 SME owners/managers in Sarawak participated in an online survey for this study. The collected data was analysed using the PLS-SEM technique to increase the variance explained by endogenous constructs. The study indicated that management support and competitive pressure were key drivers in Sarawak SME adoption of cloud accounting, while perceived usefulness had no significant relationship. The study recommended IT developers to create user-friendly interfaces and functional utilities to enable SMEs with limited technology knowledge and ability to adopt cloud computing. The study provided guidance in rationalizing risks accompanied with CA environments in a way to promote a better understanding of cloud services. This study contributes to a better understanding of the factors that influence the intention to adopt cloud accounting services in an underexplored region. The limitation of this study is company participation; a bigger sample would have helped the researchers gather broader viewpoints and verify the findings. 
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10.46852/0424-2513.2.2023.7

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Green practices have been widely accepted and supported universally, particularly in today’s highly environmentally conscious era. Since the world was hit by the deadly Covid-19 virus, which spread rapidly through the unhygienic environment, going green or protecting the environment is becoming popular among industries. Tourism nowadays is no longer a conservative industry that merely provides tourism activities, and it is now also associated with sustainable practices. As widely known, intellectual capital (IC) is crucial in a firm, and efficiently utilizing it will improve its performance. Human Capital (HC), Structural Capital (SC), and Relational Capital (RC) are the three components of intellectual capital. HC is the knowledge and skills owned by the employees. SC is the supportive infrastructure, strategies and know-how that belongs to the organisation. RC is the relationship between the firm and its stakeholders. This study examines the relationship between Green Intellectual Capital (GIC) and the sustainable performance of hotels in Malaysia. GIC embeds the elements of green practices and environmental awareness knowledge. Survey instruments were distributed to the managers of hotels that applied green practices in Malaysia according to the trip advisor listing. 91 respondents participated in the survey. The study found that GIC has a significant positive relationship with sustainable performance. The result portrays that GIC is a significant business asset of hotels in Malaysia which enhances the performance
of hotels in Malaysia. It was proven that GIC is not only crucial for the performance of manufacturing organizations, but the application of GIC is also a competitive advantage in servicing and hospitality industries like hotels and resorts.
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10.46852/0424-2513.2.2023.8

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Crop insurance intends an inclusive insurance protection policy in the situation of crop failure and facilitates stabilizing the earnings of the farmer. An attempt has been made to analyze the progress of crop insurance schemes in Odisha with special insights into the Pradhan Mantri Fasal Bima Yojana (PMFBY). The growth and performance of crop insurance of both loanee and non-loanee farmers on different indicators have been estimated to draw a logical inference from the findings. The results revealed that among the earlier schemes, National Agricultural Insurance Scheme (NAIS) performed better in terms of penetration, area coverage along with many other monetary indicators like premiums paid, claims settled, etc. The penetrations of the NAIS were also found to be significantly positive among physical and financial indicators during the kharif seasons. However, there were a few shortcomings, which led to evolving a novel scheme namely PMFBY replacing earlier schemes. The analysis of various indicators shows that PMFBY covered a higher area under paddy crops, the share of farmers benefited as a percent of farmers insured also witnessed the highest (41.26% in 2017), highest coverage of area as a percentage of gross cropped area (22.12% in 2019). Recently the scheme has been revamped and made voluntary for the cultivators, hence, to make the present scheme (PMFBY) more efficient, it is suggested to provide an active awareness campaign and establish a customer grievance cell at the local level, which would bring in more number of farmers under crop insurance.
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10.46852/0424-2513.2.2023.9

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Cereal grains viz., Wheat, rice, and maize are stapled foods across the globe. Given this, the goal of the current study was to estimate the growth in acreage, output, yield, and decomposition analysis of the state’s principal cereal crops. For the period of 30 years, from 1991-1992 to 2020-2021, the secondary data were gathered from the DES, New Delhi, Agricultural statistics yearly data book, etc. These decades were broken further into four sections: Decade I (1991-2000), Decade II (2001-2010), Decade III (2011-2020), and
overall (1991-2020). The annual growth rates and proportional contributions of components in the grain harvest output were quantified using exponential trend and decomposition model. The study examined that the growth rate for wheat reported positive, whereas rice and maize show mixed patterns. Rice was one of the crops which reported affirmative and significantly favorable growth at the value of 0.46 per cent throughout the entire study period. Decomposition analysis of wheat, rice, and maize revealed that the rise in output was caused by the yield effect, although the acreage effect for rice and maize was significant and positive for decade II.
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10.46852/0424-2513.2.2023.10

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The present study was carried to examine the influence of socio-economic factors on earning of black rice growers in Manipur. A sample of 120 black rice growers was collected from two selected districts of the Manipur state viz., Imphal West and Imphal East. Heckman selection two stage model was employed to analyse the result of the study. The study was revealed that factors like education, gender, organic farming motive of production and land area employed under black rice cultivation has found to be significant and responsible to change the income of the farmers. In second stage of the model, number of earners of household and organic farming motive of production were found to be significant to change the income of farmers. Moreover, it was also found that more educated farmers had secured more income from black rice production. If farmers are produced black rice with business motive can be emerged as major source of income and ultimately would be helpful to reduce the unemployment and strengthen the economy of the state.
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10.46852/0424-2513.2.2023.11

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The present study pertained to the profitability and resource use efficiency of cabbage production in high hills of Himachal Pradesh. The study was based on primary data collected through a survey method for the agricultural year 2020-21. The gross and net returns over total were observed as higher in Zone-IV (` 296562.89 and ` 140713.96, respectively) in comparison to Zone-III, thus making it a profitable venture. Cobb- Douglas production function was used to determine the factors affecting the yield of cabbage in both zones. It has been observed that seed, fertilizer, FYM, irrigation and Labour were significantly affecting the production but plant protection chemical was not found significant. Efficiency ratio for cabbage in case of fertilizer, showed a negative impact on gross returns. It shows the overutilization of seed and fertilizer and adjustment in seed and fertilizer value is required. The findings of the study strongly recommend the optimum use of the resources in order to attain desired increase in cabbage cultivation and ultimately the productivity. The government should arrange a farmer training programme to ensure proper fertilizer use and other technical knowledge.
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10.46852/0424-2513.2.2023.12

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Food is an essential need for the survival of mankind. Food security and its maintenance are key concerns of developing countries. India was primarily an agricultural economy like many other developing countries as its agriculture sector has a greater share in the Gross Domestic Product (GDP) of the country. The understanding of foodgrain production is substantial to administer the food security level of the country. The present paper aims to analyze the growth of foodgrains production in India. The paper also assesses the current status of foodgrain production in India and identifies the factors that have an impact on the growth of foodgrain production. The data relating to the area, production, and yield of major food grains in India for the period 2010-11 to 2020-21 is collected from various secondary sources. The percentile method is used to analyze the data. The results highlighted that the production of wheat and rice has increased year by year, whereas the production of coarse cereals and pulses fluctuates. It was found that the overall foodgrain production has been on a rising trend with a minor variation in the study period. The present study may persuade policymakers to re-examine and modify the current policies to increase the production of foodgrain, which could meet the food requirements of the country.
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10.46852/0424-2513.2.2023.13

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Vacuum frying is a promising technology for preparation of snacks which fulfill the consumers demand and meet nutritious requirements. The vacuum frying process was carried out in a closed system, the samples were fried under vacuum condition (< 6 kPa). Due to low pressure, the boiling point of the oil and water in the food was reduced. Besides these advantages, the vacuum fried oil can be reused efficiently for several times without alter the oil quality thus enhancing its economic feasibility. The vacuum frying
technology was used for the preparation of carrot chips. The carrot strips were subjected to vacuum fryer had the temperature of 100 oC, pressure of 13 kpa and time of 11 min. The objective of the research was to estimate the cost of one kg of vacuum fried carrot chips including variable and fixed costs. The Cost economics and Benefit cost ratio of the VF carrot chips was determined by using the standard procedure. The cost economics for the production of vacuum fried carrot chips was estimated as ` 355/- per kg and benefit cost ratio was found to be 3.38:1.
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10.46852/0424-2513.2.2023.14

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Nagaland is a state where 48.21% of the total populations are women. Naga society is a patriarchal society and it is believed that women must be respected but Naga society clearly distinguishes gender roles and gender responsibilities. Naga women are in charge of domestic issues such as family while men deal with society and village councils and administration. Women are excluded from the decision making and inheritance of land whether it’s ancestral or self equipped land. Women centric schemes like BBBP and MSK support women and girl child with education and health, encourage them to be more independent, participate in decision making,gives awareness of different day to day activities and importance of girl child. The study highlights the status of Beti Bachao Beti Padhao (BBBP) and Mahila Shakti Kendra (MSK) and achievement of this two schemes in Nagaland.
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10.46852/0424-2513.2.2023.15

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With a great deal of constraints such as heavy dependence on weather, small and fragmented land holdings, depleting resource, demand shift etc. faced by traditional Indian agriculture, farmers are shifting towards allied enterprises. Mushroom is one such enterprise which provides remunerative and nutritive produce with less-land and investment requirements. Hence, the present study assessed the economic performance of the Shiitake mushroom production in terms of cost & return analysis, viability analysis and BEP assessment using primary data. The overall net returns were ` 235/ bag/ cycle of Shiitake with rate of return on capital of 1.93 showing the economic viability of the enterprise. It was also found that larger units of Shiitake mushroom were more viable and economically sound as compared to smaller and medium units. Since lesser land and other resources are required for Shiitake mushroom with higher returns and good nutritive value, such mushrooms ought to be promoted for adoption at large scale to alleviate poverty and nutritional insecurity of vulnerable Indian population.
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10.46852/0424-2513.2.2023.16

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In the current study, an effort has been conferred to estimate the comparative return value per one-rupee investment for jute cultivation with traditional and improved practices. The research was carried out in four villages of two selected blocks of Murshidabad district in West Bengal and cost concepts were used for the estimation of the return on investment. In this inquiry, all calculations were done as per the land unit of acre (1 acre = 0.406 ha or 3.03 bigha). There were 35.85% savings in case of hired labour costs, while following improved practices over traditional practices. The Cost C2 for improved practices was almost 20% less than the Cost C2 incurred for traditional practices. Both the probability metric, B:C ratio and return on investment had been calculated in this manuscript. The benefit-cost (B:C) ratio over Cost C2 (includes all the production costs) and Cost B1 (total cost excluding the rental value of owned land and imputed value of family labour) for improved practices were 40.16% and 49.62% higher than that of traditional practices, respectively. The return on investment over both the Cost C2 and Cost B1 for improved practices were almost 100% than the traditional practices. That’s why the inclusion of improved technologies like multi-row seed drill, CRIJAF nail weeder, high-quality seeds like JRO 204,
talc-based microbial consortium ‘CRIJAF SONA’, etc. are indispensable for jute production. So, it was evident that there was much more profitability in case of jute cultivation with improved practices for the marginal land-holding farmers.
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10.46852/0424-2513.2.2023.17

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With the intensification of globalization and progressive strides towards fostering economic growth, environmental degradation in India has increased manifold with the development process amplifying it as a consequence of increased human consumption. This paper established quantitatively estimated conditional possibilities of willingness to pay by an individual as a measure to contain environmental degradation. Using logit regression, the study empirically validated the willingness to pay conditions by focusing on a primary data sample of 164 respondents from Ranchi district as the study area in Jharkhand. This study indicated that corrective actions by individuals to contain environmental degradation can be effectively induced by increased governmental interventions. This study is significant in the present context when the developmental process in India is manifested by increasing environmental degradation.
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10.46852/0424-2513.2.2023.18

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Various agricultural and industrial activities produce natural fibre waste that can harm the environment if not disposed properly. These wastes contain valuable plant nutrients that need to be recycled to sustain soil quality and health, and reduce environmental pollution. Composting is an efficient, sustainable, and inexpensive way to treat solid wastes. This study focused on the preparation of composts from jute leaf waste, pineapple leaf wastes, banana pseudo stem waste along with retting liquors as bio-enhancers and to evaluate their quality. The quality of compost determines its ability to perform its projected function. The feedstocks are the main factor that affects the compost qualities, but the composting process also counts. The compost and retting liquors were tested in the laboratory for different parameters such as electrical conductivity, pH, organic carbon, total nitrogen, total phosphorus and potassium, micronutrients, heavy metals and C/N ratio. The results showed that compost made from natural fibre and bio-enhancer i.e. retting liquor can be a good source of plant nutrition and microbial activity. Pineapple leaf waste had a higher C: N ratio than jute leaf waste which resulted faster decomposition of jute leaves. Retting liquor had more bacteria than fungi. No actinomycetes were seen in the liquor. Waste wool had the highest nitrogen content among other fibre residues, so it can be a sustainable alternative to nitrogen source for crop nutrition. The quality evaluation will give us an insight on influence of compost produced from natural fibre waste in crop production.
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10.46852/0424-2513.2.2023.19

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Cumin is one of the most popular seed spice crops of India. Present paper looks into the cost of cultivation, efficiency of use of resources and the constraints in cumin production in Jodhpur district of Rajasthan. Using CACP cost concepts, the average cost of cultivation (C3) per hectare of cumin was found as ` 46232.21. To estimate resource use efficiency, a log-linear (Cobb-Douglas) form of production function was used. Inputs like human labour, plant protection chemicals, and manure were found underutilized. Poor economic conditions of the farmers were found as a prime constraint. Lack of improved varieties of cumin seed was another major constraint faced by the respondents. The study emphasised on the need for institutional support to address capital constraints of farmers, lack of quality seeds, and lack of regulated markets.
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10.46852/0424-2513.2.2023.20

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Not even a decade remains to achieve the goal of ‘Zero Hunger’ by 2030, adopted in the UN Summit of September 2015. In this perspective the present study, based on the field survey conducted during 2018, i.e., much before the COVID-19 pandemic, intends to analyse the extent of food accessibility of the households across different land-size classes in six villages of the district of Birbhum, West Bengal. The study reveals that the problem of food inaccessibility is faced mainly by households with no operational land, and by marginal and small farmers, who unfortunately constitute more than 97 percent of the sample households. Since dietary diversity of the households indicates their economic capability, the study also probes into that. It comes out from the study that there exists an inverse relation between the extent of food inaccessibility and dietary diversity scores of the households. Creation of sustainable employment
opportunities is the only solution to overcome this misery.
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10.46852/0424-2513.2.2023.21

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The article considers the theoretical foundations of public administration in the field of customs regulation and control in the context of the EU integration processes and the formation of the Customs Union. A study was made of the process of reforming the EU customs legislation in the context of the dynamic development of integration processes, and the role of customs control in ensuring economic security as a component of national security was analyzed, in particular, pointing to the example of Brexit implications.
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10.46852/0424-2513.2.2023.22

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The Study was carried out with an objective to estimate cost and returns of Litchi under different size of sample farms in Muzaffarpur District of Bihar. The empirical data were gathered from agriculture year 2018- 19 during production period of litchi through survey of litchi growers’. The multistage sampling techniques were used to select the location/ area where abundantly litchi orchard occupied and their respondents’ for required information. Thus, a total 90 litchi growers (8 marginal, 18 small, 46 semi- medium and 18 medium) were selected with equal chance or opportunity of all farms categories in groups from 2 blocks from six selected villages of the Muzffarpur district of Bihar. The gross value of the litchi production on overall farms was estimated on an average in ` 2.95 lakhs per hectare against cost C as well as annual maintenance costs was in ` 65.93 thousand per hectare. The costs of production of litchi on overall farms was accounted on an average to be in ` 941.52 per quintal litchi, which were varies from ` 1197.58 per quintal litchi and estimated higher on marginal farms, followed by ` 1045.77 per quintal on small farms, ` 898.75 per quintal on semi-medium farm, and ` 872.97 per quintal on medium farms. Result revealed that cost of production of litchi decreased with increase in land owner farm groups. The establishment (first to fifth year’s i.e. juvenile stage) costs of litchi orchard on overall farms were estimated to be ` 2.56 lakhs and further estimated amortized costs on an average was ` 1329.37 per hectare. The establishment and annual maintenance cost both were included fixed costs increases with increase in land possession of farms groups, but variable cost include in total costs (fixed and variable cost) were reduced with increase in land holding farms groups. The NPV of overall farms were on an average in ` 6.21 lakh, benefit-cost ratio (BCR) in ` 2.77 against one rupee spend. Internal rate of returns (IRR) value was obtained 25.64 percent greater than chosen discount rate as 15 and 20 per cent to make the decision
about reinvestment opportunity to prioritize the area of reinvestment by litchi growers.
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10.46852/0424-2513.2.2023.23

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The study attempted to capture the changing scenario of maize production and its efficiency in Bihar agriculture using an unbalanced panel stochastic frontier model in a dataset of all three agro-climatic zones over a period of 15 years (2006-2020). The findings indicated that increasing crop area, machinery used, and irrigation all had a significant impact on maize productivity. A random effect of the Tobit model for panel data is employed to identify the factors that affect technical efficiency. The technical efficiency of maize production has an influence on the maximum temperature, increasing the maximum temperature limit that is detrimental to maize production. The technical score of the current maize production technology is 0.83 indicates that Bihar’s maize production is 83% technically efficient when accounting for climatic factors like maximum and minimum temperatures and rainfall. Technical efficiency scores for Zones 1 and 2, which are well known for being intensely maize-producing regions, are 0.84 and 0.88, respectively. Since crop leftover is distinct from maize production and may be utilized to increase technical efficiency, crop residue is strongly related to maize’s technical efficiency. The highest levels of technical efficiency were seen in Bihar’s maize production from 2006 to 2020, with an average technical efficiency of 0.88. Bihar’s agricultural Zone 2 has a maximum technical efficiency of 0.97, making it the
state’s top producer of maize.
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10.46852/0424-2513.2.2023.24

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Based on primary and secondary data, an attemtpt has been made in this study to investigate the role of kitchen gardening in ensuring food security among rural people of Jharkhand. It has been found that Jharkhand with its diverse agro-climatic conditions is much suited for the development of horticulture based economy with ample scope of growth. It is evident from the study thatthe number of household members exhibits a strong negative correlation with the dependent variable, indicating that larger households tend to have lower values in the dependent variable. Female members and the number of children also display significant negative correlations suggesting that households with more female members and children tend to have lower values in calorie intake. Additionally, the number of children shows a significant negative correlation, indicating that households with a higher number of children tend to have lower values for the dependent variable. Conversely, variables such as income and land owned exhibit weak positive correlations, suggesting a minimal relationship with the dependent variable. On the other hand, variables such as income and land owned do not demonstrate significant correlations with the dependent variable, as their correlation coefficients are close to zero and their p-values are above the conventional threshold. The regression results suggest that factors such as the number of children, adult males, adult females, illiteracy, and levels of education within the family are significantly associated with the log of daily calorie intake. However, the presence of a kitchen garden does not exhibit a statistically significant relationship.
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10.46852/0424-2513.2.2023.25

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Digital Education is the need of the hour due to the impact of Information Technology in Education, Teaching and Research. Digital Education is composed with other allied mode of education including Online Education, Blended Education, Virtual Education, ICT in Education, Distance Education, and so on. Gradually the uses and impact of Digitalization in Education lead the concept of Digital Education. Digital Education may be the online education or it may be considered as ICT and Computing uses in teaching-learning, educational administration and management. Digital Education and its uses not same in all the countries, states or territories; and people or learners have various thinking, impact and perception regarding the uses of Digital Education. Such use pattern and preference differences are mainly due to the social and economical status of the users or learners. Digital Education is highly depends on Education Technology utilizations in Education and allied activities. This paper is about Digital Education with a special focus on uses, impact and perception among the students Raiganj University and adjacent institutions. Paper highlights the scenario, socio and economic concern about Digital Education and ICT application in Education.
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10.46852/0424-2513.2.2023.26

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As the only country that reverted from the Goods and Services Tax (GST) to the Sales and Services Tax (SST), Malaysia is circling around a strong rumor that the GST may be re-introduced to the country. Nonetheless, both SST and GST are deemed regressive since they can affect the household consumption expenditures of certain income groups, especially the lower-income group, which may be imposed with a heavier burden than the higher-income group. Hence, this study aims to gain the perceptions of the lower income group to assess their acceptance level towards SST 2.0. In addition, using a quadrant analysis, the study also evaluates what is still lacking in the Malaysian indirect tax system, which requires urgent attention from policymakers. Data were gathered using questionnaires disseminated to the lower income group or Bottom 40 with a household income below RM4,849 and the samples were selected using purposive sampling. A total of 236 usable questionnaires were collected and the quadrant analysis was employed to analyze the data. Overall, the results showed that Malaysia’s indirect tax system is still lacking in terms of public trust in the government, certainty, simplicity, appropriate government revenue, and the effectiveness of tax administration. Drawing from the findings of this study, policymakers can continuously mitigate the public burden by exempting or including more necessities
(food) from the consumption tax, and the public should embrace the consumption tax if this could reduce their financial burden in the long run. In addition, it is important that the taxpayers feel assured that the taxes they pay using their hard-earned money are well managed in order to provide quality services to all citizens of Malaysia, especially during uncertain times due to the COVID-19 pandemic and other crises. Tax administrators could also develop adequate approaches to elicit a high public acceptance
level by comprehending the good tax policy-public behavior association. In essence, the current study has significantly expanded the body of knowledge on indirect tax acceptance with novel techniques in the methodology section and additional insights into the factors impacting tax acceptance, particularly in indirect taxation.
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10.46852/0424-2513.2.2023.27

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This paper examines the last five years of the literature trend on business zakat worldwide. Although, therehave been numerous studies on zakat in the past years, studies on business zakat are scarce. The literatures mostly focuses on zakat institutions or zakat management (Sawmar & Mohammed, 2021b), or zakat on an individual basis (Bin-Nashwan et al. 2020). These past studies did not look at the zakat collection in the business sector and no other studies as far as this study concern have used the thematic analysis on the business zakat literature. This paper is the first to use thematic analysis approach introduced by Clarke and Braun (2013) using the software Atlas.ti version 9 (Zairul, 2020) to study business zakat. The literature search encompasses three databases: Scopus, WOS, and ScienceDirect. Four themes are found in this study which are the impact of business zakat, factors influencing the payment of business zakat, issues arising from the business zakat concept, and solutions proposed by some papers regarding the issues of business zakat. Since this study only focus on the business zakat owned by companies, the findings might not be suitable for business ownership owned by individuals. Nevertheless, the findings on business zakat issues are still significant enough to zakat scholars, which could be considered for future studies.
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10.46852/0424-2513.2.2023.28

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Fraud is a worldwide concern that may jeopardize an organization’s reputation and performance. A robust control system may be put in place to prevent the issue. This paper provides a conceptual view of how the levers of control can provide a pathway to preventing fraud in an organization. Understanding the levers of control and control systems from the employee’s perspective and how employees would behave in the given situation would be advantageous to guarantee that the established control system can fulfill its intended goal. The presence or absence of employees has an impact, whether positive or negative, on an organization. Organizations can utilize the knowledge of fraud diamond theory when establishing an appropriate setting in the control levers to help prevent fraudulent activities.
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10.46852/0424-2513.2.2023.29

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Stable economic growth is usually a factor of several indices. Modern economists generally believe that economic growth is principally and primarily influenced by factors around it thus, the paper studied the relationship between human rights and stable economic growth observing that these variables could affect directly on corporate social responsibility initiatives. The study examined the nexus between human rights, stable economic growth and corporate social responsibilities. Explorative research design was adopted. The study adopted secondary sources of data. The study sample size was the 19 countries in the population of G-20. The study explanatory variable is human right, measured by Best Countries Index, while the dependent variable is stable economic growth, measured by Gross Domestic Product per capital and Human Development Index. Ordinary least square regression analysis was adopted. The findings of the study exposed that measuring a country’s human rights does not immediately translate to an improved economy. There is a need to improve the measurement criteria of human rights and make it more economical and quantitative to aid scientific testing. The study concludes that a country that monitors and improves its human rights indicators and encourages formal and informal businesses to embark on corporate social responsibilities would improve its ratings. The study recommends that countries should make a conscious effort to improve the defense of human rights to reflect the country’s perception and its image. The study would assist policymakers in measuring human rights and formulate policies that
would assist the government in pursuing these factors deliberately to improve economic growth. 
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10.46852/0424-2513.2.2023.30

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This study aimed to examine the implementation of risk management in the public sector and, subsequently, identify the components of risk management that best fit the public sector. Interviews were conducted with 26 participants from nine government agencies to determine the Malaysian government’s risk management and internal control processes. As a result, a new set of variables was identified for the public sector. These elements are the establishment of risk management in the government sector, the voluntary implementation of risk management, understanding risk management and internal control, the importance of risk management and internal control, the risk management process for the public sector, risk identification and investigation, understanding the risk management framework in the public sector, and the role of a consultant in risk management. This study contributed to the public sector by identifying potential aspects that may be crucial in ensuring the success of the early stages of risk management implementation. The outcomes of this study may benefit the public sector through an improved understanding of how to undertake risk management to ensure the success of risk management in Malaysia.
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10.46852/0424-2513.2.2023.31

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The article considers the key features of economic modernization of society in the Industry 4.0 era, as well as legal support of this modernization and appropriate implications for public management. Theoretical aspects of modernization and regional peculiarities are covered. It is shown that the vectors of public management and legal support of economic modernization of society should be multifactorial and have sufficient flexibility for quick direction modifications if necessary. The emergence of convergence of governmental and non-governmental “legal systems”, derived from digital platforms is noted, and it is suggested that for enabling effective and economic security-based legal support of society’ economic modernization, the law must today “learn”, developing within the digital environment and digital society.
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10.46852/0424-2513.2.2023.32

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The article shows that the development of digital economy provides opportunities for expanding the factors influencing the formation of goodwill. Approaches to understanding and formulating the concept of goodwill, its place and role in the landscape of intangible assets, as well as the features of calculation and reflection in accounting in general and in the conditions of the digital economy are considered. The phenomenon of a sharp increase in the market value of “digital companies” since the beginning of the 21st century, as well as a significant shift in the distribution of value factors towards intangible assets, is described. The need for further improvement of the regulatory and legislative support of accounting for intangible assets in the digital economy, including techniques and methods for evaluating intangible assets and goodwill in particular, is noted, which should ensure the introduction of the most rational of
them into the regulatory and legislative framework for intangible assets accounting.
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10.46852/0424-2513.2.2023.33

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Thanks to digital technologies, companies ensure competitiveness in the market, acquire new sources of revenue and transform management strategies. The companies have gained more opportunities to enter global markets and access goods and services in any country worldwide. These opportunities change their strategic development priorities and enable the scaling up of their activities. The article aimed to analyze the impact of digital technologies on the strategic management of companies. Methodology.
The authors utilize a statistical analysis approach to assess changes in the strategic management of companies in the context of digital technology integration and solutions. They analyze secondary data from a survey of 414 IT directors in 2020 regarding the strategic priorities in the digitalization era. The research results confirm the shift in strategic priorities of enterprises (during and after the pandemic) due to the active integration of digital technologies. The authors identify the trends of increasing investments in direct digital business transformation and digital transformation expenditures, from $1,6 trillion in 2022 to $3,4 trillion in 2026. Starting in 2020, digital transformation and changes in business processes, operational efficiency improvement, optimization of customer experience, and support for remote work have become key strategic priorities for businesses. The need for enhancing cybersecurity and protection, optimizing digital employee experience, improving workforce productivity, and increasing profitability are identified among important business initiatives. The following challenges and opportunities for enterprises during the implementation of digital technologies have been identified: (1) data becomes a foundation of competitiveness; (2) development of the Internet of Things allows large companies to enter markets and expand internationally; (3) digitalization of business and economic sectors, active
development of new segments (biotechnology, digital communications, medical technologies, etc.); (4) virtualization of IT systems as physical infrastructure; (5) the use of artificial intelligence for facilitating strategic decision-making through processing and analysis of large volumes of data. 
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10.46852/0424-2513.2.2023.34

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The EU agenda for reaching the SDGs 2030 and the sustainable development policy should be amended in light of the pandemic, conflicts, and war in Ukraine. The geopolitical environment’s turbulence and countries’ different strategies toward achieving their internal interests contradict the principles of the EU regarding the implementation of the SDGs. The purpose of the academic paper was to identify obstacles and potential recommendations for overcoming them to achieve SDGs 2030 in a global dimension. The
research methodology is based on a systematic analysis and evaluation of indicators of progress in implementing SDGs in 2010-2022 in the global dimension. The strategic documents of the EU have been revised to reveal the shortcomings of the sustainable development policy. The results demonstrate that global progress toward SDGs has halted due to the pandemic, the war in Ukraine, and the ambiguous geopolitical environment. It is important to define and review the structure of the EU, strategies for achieving SDGs in the context of the pandemic crisis, military conflicts, war and climate change. The EU policy on sustainable development has not been defined yet; it is not sufficiently consistent, legitimate, effective and efficient. The academic paper reveals a number of declarative goals, in particular those that will most likely hinder the reconciliation of planned SDGs and actual results. For instance, in conditions of war, one should not rely on the joint actions and efforts of different countries’ governments, collectivity in implementing SDGs, mutually beneficial cooperation and advantages for various countries. Declaring and confirming the principle of free disposal of wealth, natural resources, and economic activity by each state also seems inappropriate in the sustainable development strategy of the EU. In general, the declared SDGs do not correspond to the real situation and the crisis that has arisen in the world; consequently, they should be reviewed on an annual basis. Without securing security and peace, the target of “eradicating poverty in all its forms and dimensions” by 2030 cannot be accomplished. Therefore, the key goal in the
Agenda should be the implementation of SDGs 16.
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10.46852/0424-2513.2.2023.35

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The article is devoted to the analysis of possible mechanisms of economic recovery after the conflict in Ukraine, as well as the role of the international community in this process. The article examines financial and economic instruments that can be used to support economic recovery in Ukraine after the war international financial aid and investments. The authors claim that the effective use of these tools can contribute to a rapid and sustainable economic recovery in Ukraine. The article presented the methodology and results of the research of literary sources with the aim of substantiating and describing the management models of economic systems in the post-war period, considering the requirements for reconstruction. An analysis of the world experience of post-war reconstruction was carried out and differences between the situation in Ukraine and similar processes in Europe were determined. The advantages and disadvantages of management models of economic systems were studied, and the grouping of КРІ factors was carried out. The methods of economic and mathematical modeling were used to form the information and analytical support of the models. The methodology for calculating the integral coefficient of the assessment of the effectiveness of the economic system in the post-war period, which is formed by structuring the basic coefficients and weighting coefficients of the КРІ factors, hasbeen developed. The proposed evaluation system is proposed as hypothetically possible for practical application, and to confirm the relevance and adequacy of the model and methodology, the calculation of the integral coefficient of evaluation of the effectiveness of the economic system in the post-war period by the regions of Ukraine was carried out. The results of the research were used to form a geographical map of the zoning of the regions of Ukraine that were most affected by the war and need support, investment,
and recovery mechanisms. The study confirmed that the success of post-war reconstruction depends n the efficiency of the economic system and its ability to attract investment to create the conditions for development. The result of the research is the development of methodological recommendations for the optimization of economic activity management mechanisms during post-war recovery, which can be applied in КРІs is periods and adapted to a specific situation.
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10.46852/0424-2513.2.2023.36

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This article aims at identifying the main tendencies in changing the taxation process of vehicle owners concerning harmful emissions produced by vehicles. Theoretical framework: According to the statistical data of international ecological companies, the EU countries have to reduce emissions from transport by 90% by 2050. Accordingly, by this period, the EU countries plan to increase the use of zero-emission vehicles significantly. Just a few decades ago, no fiscal instruments were in place to force consumers to pay attention to the environmental friendliness of cars. When conducting the research, the authors used the analytical and bibliographic method to study the scientific literature on vehicle owners’ taxation regarding harmful substances emissions, as well as induction, deduction, analysis, information synthesis, systemic and structural, comparative, logical and linguistic methods, abstraction, idealization for data study and processing, and a questionnaire survey conducted by the authors of the study online to practically clarify the most critical issues related to the taxation of harmful substances emissions caused by vehicles. Today, EU countries have a variety of tax methods that influence consumer behavior when choosing a vehicle based on its environmental friendliness, as it causes a quarter of all EU emissions. More than 70 % of these are generated by cars. For this reason, it is now time to reform the vehicle taxation system, taking into account the emission level they produce. The research results identified the leading, most important theoretical aspects of the vehicle owners’ taxation issue related to harmful emissions. Also, the authors
studied the opinion of scientists and executives of regional bodies of the State Tax Service on the critical aspects of this issue. Road, rail, and water transport remain the top environmental pollutants today. 
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10.46852/0424-2513.2.2023.37

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The article proves that information security is one of the most critical aspects of the economic security of an enterprise, and it is necessary to emphasize that reducing the problem of financial security of an enterprise to the protection of trade secrets is an overly simplified solution this problem. Such a narrow understanding of economic security only considers part of the spectrum of environmental impact as the main source of danger to the enterprise’s activities. According to this view, the economic security of an
enterprise is conditioned by the influence of the external environment, which in a market economy is constantly changing, never remaining stable or unchanged. The cluster systemic approach and modeling methodology outlined in the article, as well as the tools for analyzing and diagnosing the enterprise’s condition, allow for a sufficiently complete study of the complex factors threatening the economic security of an enterprise and for a meaningful and purposeful organization and implementation of the necessary indicator monitoring, which will allow for systematic research and analysis of the dynamically changing socio-economic and conduct a feasibility study of management decisions. The study develops and implements a modern concept of enterprise security in the digital economy. The development of a set of organizational tools that ensure the transformation of economic security of enterprises in the process of digital transformation is presented. The modeling of the economic security system of an enterprise in the digital economy is proposed. The study develops and implements a modern concept of enterprise security in the digital economy. The development of a set of organizational tools that ensure the transformation of economic security of enterprises in the process of digital transformation is presented. The modeling of the economic security system of an enterprise in the digital economy is proposed. The European Social Fund funded this research under the No. 09.3.3-LMT-K-712-23-0211 “Transformation of the economic security system of enterprises in the process of digitalization” measure. 
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10.46852/0424-2513.2.2023.38

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In India, cities populations are expanding due to the growing interest of the populations and to avail advance facilities. Most of the cities are overcrowded and for that reason cities need to be developed. To provide advance facilities and for betterment of the life, cities in India are modernized and re developed as a smart or intelligent city. Smart City is highly enriched and progressive city in context of technology emergence. Therefore, the smart city far ahead than normal city regarding area development, technology based smart applications and planning of the city. Many cities are approved and also wait for the approval for development as a smart city in India. Numerous projects of smart city are designed according different perspective of city. ICT has huge impact on smart city-based project to build intelligent or automated solutions. Cities economy depends on the population growth. Economic condition of the cities much
better than village or town. Growth of the urbanization accelerate very fast according to the increasing demand and potentialities. Economic impacts on the society and urbanization analyzed in this paper. Fund allocated for the various projects of smart cities. Various projects in different fields and estimated funds approved for development of projects analysis in this paper.
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10.46852/0424-2513.2.2023.39

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Micro and small enterprises have become one of the most important sectors that contribute significantly to the country’s economic growth. In the current era of the digital economy, managing challenges is paramount to survive in the economic environment. Business owners are expected to know how to minimize the challenges by identifying operational risks that occurred in their businesses, which may impede their business survivability. This study is carried out to discover the challenges in managing potential occurrences of operational risks among micro and small enterprises in Kuala Selangor, Selangor, Malaysia. Interviews were conducted with selected business owners who operated their businesses in Kuala Selangor in order to obtain data about the challenges faced by the entrepreneurs and perceived operational risk occurrences in the current environment. The limitations and recommendations for future
research are addressed in the final section.
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10.46852/0424-2513.2.2023.40

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The key resource and driving force of the economy at this stage of society’s development is a person and his or her labor force, which is defined by modern economists as human capital. Given the current war, there is a significant risk of losing and deteriorating the expertise of specialists who have been trained in Ukraine. The article aims to identify the prerequisites, factors, and peculiarities of the situation concerning the preservation of human capital in Ukraine in the context of Russia’s military aggression. In the course of the research, analytical and bibliographic method was employed to study the scientific literature on the formation, change, and preservation of human capital in the country. Induction, deduction, analysis, synthesis of information, system-structural, comparative, logical, and linguistic methods, abstraction, and idealization were applied to study and process data. Moreover, the authors conducted an online
survey using a questionnaire to identify the most important issues related to changes in the quality and quantity of human capital in the state during the war. Following the results of the study, the main theoretical aspects of the problem of the formation and preservation of human capital were identified. Moreover, the opinion of demographic scientists and specialists of state and local authorities working
with migrants and internally displaced persons on key aspects of this issue was studied.
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