Volume-12 , Issue-4 , Dec 2024, ISSN 2321-905X

• Open Access   Article

  SIM Count Person Uniqueness (SCPU) System to Enumerate Mobile SIM

  K.S. Srinivas, M. Satya Prasad

  Research Paper | Journal-Paper (WAJM)

  Vol.12 , Issue.4 , pp.1-7, Dec-2024

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  The mobile number (one of the Telecommunication Identifiers (TI)) is normally associated with every Subscriber Identity Module (SIM), wherein the SIM may be a physical or virtual (e-SIM). In India, after redefining old acts and notifying the new Indian Telecom Act 2023, there is specific mention of enforcement against possessing more than notified SIMs along with applicable civil penalties if crossed the limit. Steps in this direction have been initiated by concerned authorities, but few gaps have been identified to strengthen the processes and requirements of the "Person Uniqueness System" across various telecom service providers, on every SIM activity. This paper attempts to explore the present procedures and shortcomings and formulate a new system namely the "SIM Count–Person Uniqueness (SCPU)” system for strict implementation of this clause of the Act. [1]

  Key-Words / Index Term
  Subscriber Identity Module (SIM) limitation, Mobile Numbers per person, SCPU: SIM Count Person uniqueness, TSP: Telecom Service Provider, POI: Proof of Identity, POA: Proof of Address, CAF: Customer Acquisition Form, KYC- Know Your Customer, LSA: Licensed Service Area, UIDAI: Unique Identification Authority of India, POS: Point of Sales, MNP: Mobil

  References
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  [8] K.S.Srinivas, M.Satya Prasad, K.Ram Narayana "Mobile Number Echo System & Cooling Exchange Solution Addressing the challenges of Recycled Mobile Numbers" World Economic Journal of Engineering Sciences Vol.7, Issue.3 pp.1-12, 2020. DOI: https://doi.org/10.26438/wajes/v7i3.112
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  Citation
  K.S. Srinivas, M. Satya Prasad, "SIM Count Person Uniqueness (SCPU) System to Enumerate Mobile SIM," World Academics Journal of Management, Vol.12, Issue.4, pp.1-7, 2024

• Open Access   Article

  Measuring Tax Professionals’ Digital Technology Adoption Behaviour: A Confirmatory Factor Analysis

  Kabir Abba Abdulkadir, Joseph Femi Adebisi, Sunday Mlanga, Bala Salisu

  Research Paper | Journal-Paper (WAJM)

  Vol.12 , Issue.4 , pp.8-17, Dec-2024

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  Abstract
  The study confirmed the structure of a scale designed to measure the digital technology adoption behaviour of tax professionals in Nigeria using Confirmatory Factor Analysis (CFA). Survey data were collected from 168 tax professionals working with Federal Inland Revenue Service (FIRS). CFA was performed to assess the reliability, validity, and structure of the construct. The results confirmed a unidimensional structure of digital technology adoption behaviour, comprising seven dimensions: digital technology usage, perceived utility, innovation seeking, perceived benefits, workflow digitalisation, skill development willingness, and adaptability. The measurement model demonstrated strong reliability (? = 0.930; ? = 0.932), construct validity (AVE = 0.663), and excellent factor loadings. A notable ceiling effect reflected consistently high digital adoption levels among the participants, indicating their readiness to embrace digital transformation. This study contributes to the literature on public sector digital transformation by empirically validating a multidimensional construct of digital adoption behaviour. However, the homogeneity of the sample (limited to FIRS professionals) may affect generalisability. Future studies could explore cross-organisational comparisons or adopt longitudinal approaches to assess changes in digital adoption behaviour over time.

  Key-Words / Index Term
  Digital Technology Adoption, Tax Professionals, Public Sector, Digital Transformation, Federal Inland Revenue Service (FIRS), Nigeria

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  Citation
  Kabir Abba Abdulkadir, Joseph Femi Adebisi, Sunday Mlanga, Bala Salisu, "Measuring Tax Professionals’ Digital Technology Adoption Behaviour: A Confirmatory Factor Analysis," World Academics Journal of Management, Vol.12, Issue.4, pp.8-17, 2024

• Open Access   Article

  The Impact of Cultural Distance on Corporate OFDI: The Moderating Role of Digitalization

  Jing Xu, YuanYuan Yu, QingHua Zeng

  Research Paper | Journal-Paper (WAJM)

  Vol.12 , Issue.4 , pp.18-25, Dec-2024

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  Abstract
  Outward Foreign Direct Investment (OFDI) has become a crucial means for companies to expand into international markets, acquire resources, and enhance competitiveness. However, the practice of OFDI inevitably encounters challenges brought about by cultural differences. This paper conducts an empirical analysis based on China’s OFDI in 30 countries from 2015 to 2021, aiming to explore the specific impact of cultural distance on China’s OFDI. The empirical findings reveal that: 1) Cultural distance has a significant negative impact on China’s OFDI, with investment scale being notably restricted in countries with larger cultural differences; 2) Digitalization plays an important moderating role in this relationship, as higher levels of digitalization can mitigate the adverse effects of cultural distance on investment, thereby facilitating the smooth execution of OFDI. This study provides valuable insights for multinational enterprises in making investment decisions across different cultural contexts.

  Key-Words / Index Term
  OFDI; Cultural Distance; Digitalization; Moderating Effect

  References
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  Citation
  Jing Xu, YuanYuan Yu, QingHua Zeng, "The Impact of Cultural Distance on Corporate OFDI: The Moderating Role of Digitalization," World Academics Journal of Management, Vol.12, Issue.4, pp.18-25, 2024

• Open Access   Article

  Tourism and Its Impact on Local Economy: A Study on Pelling Area, Gyalshing District, Sikkim, India

  Kesang Wangmo Bhutia

  Research Paper | Journal-Paper (WAJM)

  Vol.12 , Issue.4 , pp.26-34, Dec-2024

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  Abstract
  The role of tourism industry is pivotal in uplifting the economy at all levels: national, state and local. This study will emphasize on the two major features of tourism industry i.e. the socio-economic development which helps in generating employment opportunities for the local people which will definitely aid in improving their living conditions and secondly on the mental contentment of the tourists who visit this place for various purposes. The growth and the progress of the tourism industry largely depend on the satisfaction of the tourist. The economic impact analysis is presented here by examining the various factors like gender, age, sex, religion, length of stay, purpose of visit, spending behaviour and the perception of the tourists on the various infrastructural amenities available in the study area and by comparing the income earned by the residents from various business activities carried out in the study area during the peak tourist season and lean season.

  Key-Words / Index Term
  Tourism Industry, Generate Employment, Strengthen Local Economy, Pelling, Sikkim, India

  References
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  [12] Roden A., Samson, Grace E. Basa and Barbara P. Francisco, “Guests’ Level of Satisfaction on the Hospitality Services of Selected Hotels in Muntinlupa City, Philippines: Basis for an Improved Hospitality Management and Services,” World Academics Journal of Management, Vol.11, Issue.4, pp.15-21, 2023.
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  Citation
  Kesang Wangmo Bhutia, "Tourism and Its Impact on Local Economy: A Study on Pelling Area, Gyalshing District, Sikkim, India," World Academics Journal of Management, Vol.12, Issue.4, pp.26-34, 2024