International Journal of Law and Management

Gethe, Rajshree Karbhari; Pandey, Ashish

2023 International Journal of Law and Management

doi: 10.1108/ijlma-06-2022-0129

This paper aims to clarify an impact of Maternity Benefits Act, 1961 (Amendment 2017) on job employment of working mothers. It proposes the certain facts that has positive impact on employment of women from the point of view of Government of India, but at the same time it highlights some negative implications that are faced by the employers and working mothers. The objective of this act is to provide a woman with a financial assistance and make her free from engaging in any work so as to protect health of “New Mother” and “New Born child”. Also, the act ensures women to take care of her child without having worry about loss of her job and loss of her employment.Design/methodology/approachThis paper carries efforts of researcher done on the topic of “Impact of Maternity Benefits Act, 1961 (Amendment 2017)” and measures its impact on employers and job employment of working mothers in India through literature review from various sources like SCOPUS, EMERALD, EBSCO, PROQUEST, SAGE, etc. The paper opted for an exploratory study using the questionnaire approach of grounded theory, including 50 in-depth interviews of working mothers.FindingsOutcome of this describes both positive and negative implications of this amendment on businesses and job employment of working mothers. It throws the limelight on implementation of this act in real life and identification of problems and stress faced by women employee either to get the job or to retain the job during pregnancy period which is very hazardous to the health of women and her inborn child also.Research limitations/implicationsBecause of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.Practical implicationsThe paper includes implications of the Maternity Benefits Act, 1961 (Amendment 2017) on employers whether to hire women employee or not and on women though they are having capability to do work but because of ignorance of government on ensuring proper implementation of act, women are not getting opportunity to work after baby birth.Originality/valueThis paper fulfils an identified need to study and find some measures for effective implantation of Maternity Benefits Act, 1961 (Amendment 2017) so as to protect and regulate employment of women workers before and after child birth so as to increase female labour force participation rate.

Gwokyalya, Waliya; Okumu, Ibrahim Mike

2023 International Journal of Law and Management

doi: 10.1108/ijlma-10-2022-0221

This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.Design/methodology/approachThe study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique.FindingsThe findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs.Research limitations/implicationsThese results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs.Originality/valueThis study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.

Kumar, Dinesh; Kumar, Sunil; Joshi, Akashdeep

2023 International Journal of Law and Management

doi: 10.1108/ijlma-03-2023-0046

The purpose of this paper is to provide an extensive examination and analysis of the current literature on the use of blockchain technology in courts. The paper aims to explore the potential benefits of implementing blockchain technology in courts, such as increasing transparency and accountability, improving the efficiency of court procedures and enhancing the security of court records. Additionally, the paper intends to identify the challenges and limitations of using blockchain technology in courts and propose potential solutions to overcome these obstacles. The ultimate goal is to provide a comprehensive understanding of the potential applications and implications of blockchain technology in the context of the court system.Design/methodology/approachThe research design of this study is qualitative, involving a thorough examination and analysis of existing literature on the use of blockchain technology in courts. The data collection procedure involves gathering information from various sources, such as academic publications, official reports and other relevant records. Data analysis is conducted using a thematic analysis approach, which identifies and categorizes recurring themes that emerge from the data. This approach ensures that the results are credible, dependable and accurate representations of the experiences of the participants. By using these methodologies, the study is able to draw meaningful conclusions and insights into the use of blockchain technology in courts.FindingsThe major findings of this paper suggest that the implementation of blockchain technology in courts has the potential to bring significant benefits such as increased transparency, efficiency and security. The use of blockchain technology in courts can enable the creation of tamper-proof records that are immutable, secure and transparent, which can help prevent fraud, reduce costs and enhance trust in the judicial system. However, adopting this technology also poses challenges and limitations, such as interoperability, governance and scalability. Overall, the paper concludes that while there are challenges to be addressed, the benefits of blockchain technology in courts are significant and should be explored further.Research limitations/implicationsThe study has several limitations that need to be taken into account. Firstly, the availability of data on blockchain implementation in the court system is limited, making it challenging to provide a comprehensive analysis of the topic. Thus, the study’s findings may not be generalizable to other contexts. Secondly, the study takes a technology-centric approach and does not consider blockchain technology’s social and legal implications in court operations. Thirdly, the case studies presented in this paper are limited to a few countries. Moreover, the implementation of blockchain technology in the court system is still in its early stages and lacks standardization, technical expertise and regulatory frameworks. Lastly, uncertainty around the legal framework may hinder its widespread adoption and use.Practical implicationsThe practical implications of this study suggest that the use of blockchain technology in courts has the potential to improve efficiency, security, transparency and accountability in the court system. It can reduce the risk of data tampering, expedite case resolution and lower the cost of legal proceedings. Therefore, this study provides a framework for courts to consider blockchain technology’s potential benefits and explore its future adoption.Social implicationsThe social implications of this study are significant, as the adoption of blockchain technology in the court system can have a profound impact on society. Firstly, by increasing transparency and accountability, blockchain technology can promote public trust in the court system and improve access to justice, particularly for disadvantaged communities (Liu et al., 2020). Secondly, blockchain technology can reduce the reliance on intermediaries, such as lawyers, and streamline the case management process, making legal services more accessible and affordable for the general public (Khurana, 2020). Finally, the use of blockchain technology can create a more secure and efficient court system, enhancing the overall effectiveness of the judicial system and promoting public confidence.Originality/valueThis study provides an original contribution to the literature by exploring the use of blockchain technology in courts from a qualitative research design perspective. While there are a growing number of studies on the potential applications of blockchain technology in various fields, this study provides a comprehensive examination of the current literature on the use of blockchain in courts, identifying the benefits and limitations of its implementation. The study’s focus on the strengths and limitations of blockchain technology and its implications in court adds to the originality of this research.

Shamsudheen, Shinaj Valangattil; Rosly, Saiful Azhar; Muneeza, Aishath

2023 International Journal of Law and Management

doi: 10.1108/ijlma-11-2022-0256

This study aims to portray the ethical disposition of Islamic financial institutions (IFIs) globally by investigating the ethical gap identified in the empirical literature to date.Design/methodology/approachTwo methods of analysis used in this study are content analysis and ratio analysis. While the former was conducted to identify the main themes of empirical studies and to gauge the gap between theory and practice of ethical principles and business practice in the Islamic banking and financial industry, the latter quantified the intensity of the gap identified.FindingsThe findings indicate that global ethical practices were found to be above medial, and the South East Asian region stood out with a relatively better performance along with the subpar performance of the African region. Among the ethical parameters, the praxis of marketing ethics was found to be distinctly aligned with the principles, and the organizational ethical decision-making behaviour was held to be least harmonized with the norms.Practical implicationsThe findings of this study help researchers and regulators to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice.Originality/valueIn spite of the vast literature, comprehension of the overarching ethical standing of IFIs is still equivocal. This study contributes to the growing literature of ethical and/or Islamic finance primarily in two ways. Firstly, it provides a comprehensive depiction of the ethical standings of the IFIs all around the globe, which can be treated as a guiding document for regulators and industry practitioners to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice. Secondly, it helps researchers identify research gaps and provides a systematic direction for future studies in the area of ethics in Islamic finance.

Xavier, Jorge; Picoto, Winnie Ng

2023 International Journal of Law and Management

doi: 10.1108/ijlma-02-2023-0022

Regulatory initiatives and related technological shifts have been imposing restrictions on data-driven marketing (DDM) practices. This paper aims to find the main restrictions for DDM and the key management theories applied to investigate the consequences of these restrictions.Design/methodology/approachThe authors conducted a unified bibliometric analysis with 104 publications retrieved from both Scopus and Web of Science, followed by a qualitative, in-depth systematic literature review to identify the management theories in literature and inform a research agenda.FindingsThe fragmentation of the research outcomes was overcome by the identification of 3 main clusters and 11 management theories that structured 18 questions for future research.Originality/valueTo the best of the authors’ knowledge, this paper sets for the first time a frontier between almost three decades where DDM evolved with no significative restrictions, grounded on innovations and market autoregulation, and an era where data privacy, anti-trust and competition and data sovereignty regulations converge to impose structural changes, requiring scholars and practitioners to rethink the roles of data at the strategic level of the firm.