http://www.digital.lib.esn.ac.lk//handle/1234/16118 2026-04-21T12:47:10Z 2026-04-21T12:47:10Z Bandara, D.M.C.M. Balendranb, S. http://www.digital.lib.esn.ac.lk//handle/1234/16184 2025-09-06T22:31:26Z 2024-01-01T00:00:00Z

DETERMINANTS OF TAX COMPLIANCE AMONG THE OWNERS OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE KEGALLE DISTRICT Bandara, D.M.C.M.; Balendranb, S. Tax is an important means of revenue for the government. Therefore, all efforts must be made by the governments to accurately and efficiently collect relevant taxes for continuing the government’s operations. But in reality, many obstacles have been encountered in the application of taxes. Department of Inland Revenue still struggles to keep efficient and effective tax administration. Small and Medium-sized Enterprises (SMEs) are considered significant for economic growth and for generating taxable income for a country. However, SMEs have less compliance when compared to large business entities. This study aims to identify the determinants of tax compliance among the owners of small and medium-sized enterprises in the Kegalle District. A questionnaire was designed using the Five Point Likert Scale and distributed among the owners of SMEs in the Kegalle district which was the unit of analysis of the survey. Data was collected from a sample of two hundred Obtained data analyzed with statistical techniques of correlation, regression and descriptive statistics using IBM SPSS 25. There is a huge gap in the literature on tax compliance related to SMEs in Sri Lanka with Tax Knowledge, Tax Morale, Tax Rate and Tax Penalties. Thus, it is recommended for further surveys with more similar factors to increase the reliability of the study. By emphasizing these underlying factors, tax authorities will able to make necessary changes to the tax administrative system in Sri Lanka that greatly increase the compliance level of SMEs resulting being increasing the government revenues, allowing authorities to provide quality service to taxpayers and finally the government as a whole will able to provide more improved utilities to the citizens of the country

2024-01-01T00:00:00Z Kumudhini, K. Mathusha, S. http://www.digital.lib.esn.ac.lk//handle/1234/16183 2025-09-06T22:30:12Z 2024-01-01T00:00:00Z

The Impact of Parental Socioeconomic Status on Academic Performance of the GCE A/L Students Kumudhini, K.; Mathusha, S. Education is a powerful tool to trigger the economic development of the country. As a developing country, Sri Lanka faces many issues due to the lack of educational facilities in the rural areas. Therefore, the study demonstrates how the parental socioeconomic status affects the academic performance of the GCE A/L students. The data have collected through a structured questionnaire from 50 Students by using the stratified random sampling method. The findings show that 76% of the sample units belonged to the poor income group. According to the regression analysis, the education level of parents is positively affects their child's education. The R squared value of the model is 79.97%, which represents the high explanatory power of independent variables. However, the education level of the mother is compulsory for children's performance in academics. Moreover, the coefficient of family income is 0.319 and it is positively correlated with the calculated A/L score. Family income and available facilities at home also positively impact student's performance. Moreover, public education facilities and student's interest in academics lead to better academic performance. The study suggests that parents should improve their economic and social support for their children to improve their child's academic performance. The government should make public policies and plans to improve education facilities. Public policies should be oriented more towards providing cheaper, more widespread, and better educational opportunities.

2024-01-01T00:00:00Z Babatunde, Abdullahi Adio http://www.digital.lib.esn.ac.lk//handle/1234/16182 2025-09-06T22:31:24Z 2024-01-01T00:00:00Z

Determinants of Management Accounting Practices among Hotels in Ilorin Metropolis Babatunde, Abdullahi Adio The specific objectives of the study were to: examine the extent to which organization structure influence management practice among the SMEs hotels and restaurants in Ilorin metropolis; determine the effect of market dynamism on management accounting practices among the SMEs hotels and restaurants in Ilorin metropolis and Investigate the influence of information technology on management accounting practice among SMEs hotels and restaurants in Ilorin metropolis. The study employed quantitative method to obtain survey data from randomly and purposively selected 217 SMEs hotels and restaurants owners duly registered in Ilorin, Kwara State. The obtained quantitative data was subjected to multiple regression analysis. The findings of the study revealed evidences of statistically significant positive relationship between organization structure, market dynamism and information technology respectively. This study offers advice to small and medium-sized hotels and restaurants on how to use management accounting practices to plan activities and set performance standards for their staff in order to improve their business performance. This study revealed lack of knowledge in the current literature regarding the factors that influence the use of management accounting techniques among small and medium-sized hotels and restaurants in Ilorin Metropolis.

2024-01-01T00:00:00Z Tennakoon, W.D.N.S.M. Lasanthika, W.J.A.J.M. Praveenic, S.M.N. http://www.digital.lib.esn.ac.lk//handle/1234/16181 2025-09-06T22:30:11Z 2024-01-01T00:00:00Z

THE ROLE OF COOPERATIVES IN FOSTERING THE RURAL WOMEN EMPOWERMENT Tennakoon, W.D.N.S.M.; Lasanthika, W.J.A.J.M.; Praveenic, S.M.N. Women empowerment is imperative to the socio-economic well-being of not only women but also the future generation of a nation. On the other hand, cooperatives: the "silent giants", are independent social entities with closer proximity by rural women. Despite the long-lasting importance and its greater recognition of both aspects in the economic pursuit, hardly a single study has tested the contribution of cooperatives in boosting women empowerment in the context of rural women. Thus, the present study examines the contribution of cooperatives, in particular their social, economic, political, and environmental contributions, towards inspiring rural women empowerment. A randomly drawn sample of 2600 female members representing 152 Sri Lankan cooperative societies covering all the rural administrative districts (except Jaffna) was surveyed. The guided survey was instrumentalized with a self-administrative questionnaire of 50 items. The results generated empirical evidence on the cooperatives' critical role in enhancing rural women empowerment. Notably, the social, economic, political, and environmental contributions find crucial in affecting the economic, social and political empowerment of rural women. However, the study fails to generate sound evidence to support the role of age, level of education, and experience on the established relationships. Implications are drawn to promote the awareness and engagement of rural women while enhancing functions and diversity of activities on the part of policymakers.

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