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Tax devolution and discriminatory effects on southern India
Full text linkThis paper analyzes tax devolution policies and their discriminatory impact on Southern Indian states such as Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, and Telangana, during the periods of the 10th to 15th Finance Commissions. The study utilizes secondary data to explore how India’s fiscal federalism has evolved in terms of tax devolution versus grants. The paper is divided into four sections: an introduction, a brief review of tax devolution, an examination of trends and performance of tax devolution and discriminatory effects in Southern India, and a summary with conclusions. Key findings indicate a shift from tax devolution to increased grants over time, especially during the 15th Commission, which aimed to address regional inequalities. The study also notes a rise in non-FC grants, particularly during the COVID-19 period, highlighting a trend toward flexible, program-based funding. Despite overall growth in financial allocations and decentralization, Southern states have experienced a declining share of Union taxes. This decline is attributed to lower population growth, higher per capita income, and a redistributive focus on poorer, more populous Northern states. For example, Andhra Pradesh's share decreased significantly after bifurcation, while Kerala and Tamil Nadu also saw reductions. In conclusion, the study emphasizes that India’s resource distribution has become less favorable to Southern states, reflecting broader shifts in fiscal priorities and governance strategies. It underscores the need to balance equitable tax devolution, targeted grants, and reforms to promote inclusive, high-growth development. Additionally, Southern states’ concerns about tax distribution highlight the importance of fairness and sensitivity in financial transfers to maintain national cohesion while addressing diverse developmental needs
Comparative analysis of physicochemical and functional properties of germinated barley flour and beta glucan extract
Full text linkGermination of cereal grains is an established method for enhancing their nutritional and functional qualities. This study systematically evaluated barley germination under various conditions to identify those that maximize nutritional content, bioactive compounds, and functional properties. The results indicated that a 48-hour germination period was the most effective, achieving a total malt recovery rate of 95.35% and a malting loss of only 4.65%, which reflect high process efficiency. Germination induced significant compositional changes, including increases in protein, dietary fiber (ranging from 13.03 to 14.54 g/100 g), and ash content, while fat content decreased concurrently. The levels of bioactive compounds were notably enhanced, with total phenolic content nearly doubling from 1.6 to 3.1 mg GAE/g, and radical scavenging activity increased markedly from 37.5% to 93%. Additionally, β-glucan extracted from germinated barley exhibited improved solubility, water-binding capacity, and a recovery rate of 80.28%. These findings suggest that germination induces structural modifications that enhance the functional utility of barley. The study also highlights that controlled germination is a cost-effective, natural, and scalable bioprocessing technique for adding value to barley, making it a promising approach for food and feed applications
The role of podcast as an innovative learning tool in health sciences education: Perceptions and impact
Full text linkA podcast is a downloadable audio file with a significant impact on teaching due to its availability and repetitive on-demand playback. Educational podcasts are created through a didactic planning process to provide students with cognitive advantages, enhancing their analysis, selection skills, and content dissemination. The purpose was to determine the effectiveness of using podcasts compared to other teaching strategies for learning in health sciences students. The study was an analytical cross-sectional design conducted with a sample of 52 health sciences students, who were asked to develop a designated podcast, followed by answering a survey about their perception of using podcasts, as well as identifying strengths and weaknesses. Our findings indicated that most participants enjoyed using podcasts, highlighting their innovative characteristics and the opportunity they provide to spread information; they also reported increased learning. The advantages included the lack of need to record their faces, the ability to make several recording attempts, and the generation of their own knowledge. Disadvantages included the need for editing, the presence of visual or kinesthetic learning preferences, and stuttering while speaking. Therefore, practical implications suggest that podcasts stand out as an innovative educational tool among health sciences students, with clear perceived strengths and few weaknesses
The impact of extracurricular activities on the fostering of learners' research skills
Full text linkThis study examines students' research skills and how extracurricular activities influence the fostering of students' research skills. A mixed-methods approach was used before and after the test. The experiment included 160 participants. The study revealed that research skills were developed formally among the learners through extracurricular activities. The author created and implemented an extracurricular activity programme in the context of experimental manipulation to help the students improve their research skills. A set of measures was carried out to develop research skills through extracurricular activities to support and encourage the students' research search. This study found that extracurricular activities have an impact on students' development of research skills by providing them access to new perspectives and scientific knowledge in the field of problem-solving research, as well as by applying that knowledge in practical settings to support research skills in extracurricular activities
The influence of workplace professional development on physical and health education teachers’ effectiveness and student physical literacy
Full text linkThis study examines the role of workplace professional development in enhancing the instructional effectiveness of physical and health education teachers and its subsequent impact on student physical literacy, particularly during the transition to the International Baccalaureate (IB) Middle Years Programme (MYP). The research aimed to assess how targeted professional learning initiatives influence teaching performance and foster physical literacy among students. Data were collected from a sample of three physical and health education teachers and 128 MYP Year 1 students, selected from a total population of 391 students across MYP Years 1–4. Quantitative analysis revealed a statistically significant improvement in students’ physical literacy after one academic year, with notable differences between Unit 1 and Unit 2 test scores (M = -3.625, SD = 3.76473, t(127) = -10.894, p < .000). Improvements included increased physical fitness, enhanced self-confidence, and a deeper understanding of healthy lifestyle practices. The findings provide evidence that comprehensive, context-specific professional development can significantly improve teaching quality and positively influence student outcomes in physical education. The study recommends fostering a collaborative school culture that supports ongoing communication and professional growth tailored to educators’ needs. The results of this current study will contribute a useful framework for fair and scalable professional development, giving teachers, school leaders, and policymakers who want to improve teaching quality in difficult situations useful information
Strategy development for enhancing teaching efficiency through administrator leadership: A qualitative study of educational institutions in the Roi Kaen-Sarasin provinces cluster
Full text linkThis research set out to investigate how leadership influence by managers impacts improving teaching performance in academic institutions across the provinces of Roi Kaen and Sarasin in Thailand. Using a qualitative approach, 20 participants, including teachers and administrators, were interviewed to identify key leadership traits, management practices, and institutional strategies. To ensure the validity of the interview content, three experts assessed the questions using the Content Validity Index (CVI). The findings emphasize transformational leadership, active communication, and professional development support as critical factors in enhancing teaching outcomes. Furthermore, emotional intelligence and empathy emerged as vital elements for fostering a positive work environment. A TOWS analysis will be used to summarize the findings of the research and derive four strategic options: Maxi-Maxi Strategy, Mini-Maxi Strategy, Maxi-Mini Strategy, and Mini-Mini Strategy. These strategies will help to combine internal strengths and weaknesses with external opportunities and threats to form actionable plans that would improve teaching efficiency in the face of resource constraints and cultural barriers among other challenges. It is hoped that these management strategies, derived from Administrator Leadership experiences, will be adopted in practice to yield significant benefits as valuable guidelines for enhancing the efficiency and effectiveness of sustainable teaching development
Safe haven or risky bet? A study of gold prices during Indian stock market volatility
Full text linkThe purpose of this study was to investigate whether gold served as a safe haven or a risky asset during periods of heightened volatility in the Indian stock market. Given India’s cultural and economic attachment to gold, this study explored the dynamic relationship between gold prices and stock market fluctuations, particularly during times of financial uncertainty. Using daily data from 2005 to 2023, the research employed GARCH (1,1), EGARCH (1,1), and DCC-GARCH models to analyze both the unconditional and time-varying correlations between gold returns and Nifty 50 returns. The findings revealed that gold exhibited significant safe-haven characteristics during extreme market downturns, offering protection to investors against stock market losses, with strong volatility persistence in both markets and significant leverage effects in the stock market. The DCC-GARCH model showed that gold exhibited a negative correlation with equities, particularly during periods of global financial crisis (2008–09), COVID-19 crash (2020), and Russia-Ukraine conflict (2022), confirming its role as a safe haven. The practical implications of this study are particularly relevant for investors, portfolio managers, and policymakers. Investors can use gold as an effective diversification tool to mitigate stock market risk, while policymakers can monitor gold price movements as indicators of investor sentiment and financial stability. The study contributed to the understanding of gold’s dual role in the Indian financial system as both a safe-haven asset and a speculative instrument, depending on market conditions
Do Mergers Matter? Financial Performance Insights from Financial and Non-Financial Sector Firms Listed in Indonesia Stock Exchange
Full text linkThe COVID-19 pandemic significantly impacted global business activities, including a sharp decline in successful mergers and acquisitions (M&A), with failure rates reaching 70–90% in 2020. Despite this, a notable number of M&A transactions still occurred in Indonesia, especially within the financial and non-financial services sectors. This study compares company performance before and after mergers, using market ratios: Price-to-Earnings Ratio (PER), Price-to-Sales Ratio (PSR), and Price- to-Book Ratio (PBV), as indicators of potential returns and risks for investors. The sample consists of Indonesian companies that merged in 2020 and are listed on the Indonesia Stock Exchange, with financial statements available for three years before and after the merger. Data were analyzed using the Kolmogorov-Smirnov test, followed by the Wilcoxon Signed-Rank Test. The results show no significant differences in PER, PSR, or PBV pre- and post-merger. This study contributes to the literature by highlighting the limited effectiveness of mergers, particularly during crisis periods, and provides practical insight into the use of market ratios for evaluating merger success from an investor’s perspective
Green Culture and Environmental Outcomes in Manufacturing SMEs: Mediated-Moderated Insights
Full text linkThis study investigates the influence of Green Organizational Culture (GOC) on the Environmental Performance (EP) of manufacturing SMEs in Pakistan, examining the mediating role of Green Absorptive Capacity (GAC) and the moderating role of the Regulatory Framework (RF). The research is grounded in the Natural Resource-Based View (NRBV), aiming to understand how internal values and external institutional pressures jointly drive sustainability outcomes in resource-constrained environments. A quantitative research design was employed, using a structured questionnaire administered to 145 top-level managers of Pakistani manufacturing SMEs. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the hypothesized mediated-moderated model. The model examines both direct and indirect effects of GOC on EP, incorporating interaction effects with regulatory factors. The current study explains a series of managerial and policy implications for small and medium businesses, highlighting the necessity to build a strong green culture and improve the absorptive capacity of organizations in absorbing environmental knowledge. In this regard, the policymakers of the state should also implement stricter environmental laws and provide support. These interventions have consistent, material payoffs, viz., reduction of cost, increased energy efficiency, and long-term ecological stewardship of SMEs, despite their activities being limited by resource envelopes
Stakeholders’ Perceptions of Environmental Accounting and Reporting towards Organizational Value
Full text linkBangladesh is highly vulnerable to climate change. Stakeholders demand environmental accounting and reporting (EAR) to better understand corporate environmental responsibility and transparency. This study examines factors that influence how EAR contributes to organizational value in climate change adaptation, focusing on stakeholders’ perceptions. Data were collected through a self-administered, structured, closed-ended questionnaire covering personal details, background information, and stakeholders' opinions on various aspects of EAR. A total of 500 respondents were selected for interviews using purposive sampling. The sample was narrowed to 400 participants after removing inconsistencies for hypothesis testing. Smart PLS version 4.1.0.0 was used for analysis. The results indicated that stakeholders' perceptions of EAR are significantly influenced by the General Elements of EAR (GEEAR), Management Accounting and Costing of EAR (MACEAR), External Audit and Reporting of EAR (EAREAR), Environmental Excellence toward EAR (EEEAR), and Societal Engagement in EAR (SEEAR). Furthermore, positive perceptions of EAR significantly enhance the organization's goodwill, reputation, financial performance, and environmental sustainability. By effectively managing these factors, a company may also benefit from better financial outcomes, improved environmental sustainability, and a stronger reputation. This study, for the first time, identified the factors affecting stakeholders' perceptions of EAR in relation to corporate performance in Bangladesh. Although EAR is not yet widespread in Bangladesh, stakeholders strongly believe that businesses should disclose environmental data to strengthen corporate environmental governance, accountability, and transparency. Additionally, this study emphasizes the urgency of stakeholders' active participation in EAR practices to address social and environmental responsibility issues