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Profit shifting is a matter of great concern for governments internationally. It leads to the loss of tax revenues and puts multinational corporations (MNCs) in a disparate position. Lately, due to the aggressive stance of the Indian taxman, several Indian MNCs are planning to minimise their tax outflows. This paper aims to study profit-shifting drawing from the institutional theory for the Indian MNCs.

The sample comprises 679 MNCs listed on the Bombay Stock Exchange or the National Stock Exchange with either Indian parents with foreign subsidiaries (553) or Indian subsidiaries of a foreign parent (126) for FY 2013–14 to FY 2018–19. A fixed-effect panel regression technique was invoked to examine tax rate differential motivated profit-shifting undertaken by MNCs with the moderating effect of international presence and patents.

The results suggest that MNCs shift their profits to take advantage of differences in global tax rates when they have an international presence in at least five tax countries. Further, profit shifting is likely towards no-tax compared to low-tax countries, with the presence of patents in an MNC group having no significant impact.

Losses to the government revenue due to profit shifting by MNCs are rather severe in emerging economies. The study provides the first empirical evidence of the direction of profit shifting with the moderating effect of the extent of global presence and group patents, which would interest scholars in the field. The findings provide valuable insights to the policymakers, highlighting the urgent need to operationalise the general anti-avoidance taxation rules.

Use of the Malthusian Paradigm for Justification of Compulsory Family Planning One of the most important issues in the contemporary debate concerning population policy has been the question of compulsion in family planning (or more specifically, compulsory sterilisation) for the quantitative control of population. The present‐day demographic scene in the Third World is characterised as one of “population explosion”. It is argued that despite the spread of family planning and the recent trends towards decline in fertility among two‐thirds of the populations of the developing countries, the burden of the population problem in terms of the requirements on the eve of the 21st century is not going to be light, considering the limited and fast depleting resources of this slender globe. Hence, pressures have been mounting from various quarters towards more and more stringent measures converging on coercion to control the family size and population growth in the low‐income countries. For example, during the Emergency in India (1975–77), it was felt by the then Government (under the prime ministership of Mrs Indira Gandhi), the ruling Congress Party and some groups and individuals that the time had come to put the population problems of the country on a war footing and adopt drastic measures such as compulsory sterilisation to meet the hydra‐headed scourge of over‐population. In fact, the Government of Maharashtra, a state within the Union of India, went a step further and pioneered for the first time in history a bill on the compulsory sterilisation of eligible persons, for introduction in the State Legislative Assembly which passed a revised version of this bill (1976). To support and justify compulsion in family planning, various arguments — scientific and pseudo‐scientific — are usually made. At the head of all the arguments is most distinctly the Malthusian — or rather the neo‐Malthusian — argument. The novelty of the Malthusian argument made is that it is advanced this time to present a justification, not for the mere control of population by some voluntary means, but for a strict regulation of the size of each family in society through the instrumentality of physical force having the sanction of the law of the land and having penal provisions for the defaulters. It is the major concern of this essay to examine whether and how far the Malthusian paradigm is relevant, adequate and correct, vis‐à‐vis the issue of compulsion in family planning. What exactly is the basis of the neo‐Malthusian position on compulsion? Would Malthus, if he were amongst us, have supported compulsory family planning for the reasons which generally go under the caption of Malthusianism? Is the issue of compulsion in family planning so narrow as to be capable of being fully tackled by the Malthusian paradigm? These are some of the important questions which are sought to be explored in the short space available for this article.

The chapter explores how gender has been an integral part of the nation building project in post-liberalisation Hindi cinema, popularly, known as Bollywood.

This chapter is based on primary data gathered through interviews with prominent members of the Hindi film industry along with a detailed content analysis of commercially successful post-liberalisation mainstream Hindi films.

It highlights how the representation of gender has been a central axis around which the tension between tradition and modernity has been played out in Hindi Cinema. The construction of Indianness post-liberalisation has questioned gender politics but proposed easy resolutions which fit into the larger nationalist narrative. In doing so, it has used the diaspora as a category to produce a nationalist account which is simultaneously essentialised and transnational in the quest for projecting India’s aspirations on the global platform.

The chapter provides important insights into the role of popular Hindi cinema, often brushed off as frivolous, in contributing to the mainstream discourse on nationalism post-liberalisation.

The growing incidence of precarious employment across many sectors is a serious challenge for a developing country like India. Neo-liberal arguments justify precarity as essential for the development of the free market economy and advocate realigning human resource practices with an ever-changing business environment and labor cost conditions. This chapter seeks to identify the determinants and dynamics surrounding precarity of workers engaged in temporary employment in India. It uses the unique Employment and Unemployment Survey data set published by the National Sample Survey Organisation of Government of India for two time periods 2009–2010 (66th Round) and 2011–2012 (68th Round) to bring out the dimensions of precarity and identify the determinants (both micro- and macro-levels) of participation in temporary employment. We find that precarious employment is most likely to affect the young, women, non-union members, those belonging to minority and socially deprived communities with low land holding and low educational status. Precarious employment is also most pronounced in states where labor-intensive industries are exposed to global import competition and where labor laws are rigid. The chapter concludes by discussing the implications of these findings for the economic and social policies that Indian governments have adopted in recent years.

This paper aims to encapsulate the gendered support and hindering factors along with the role of the state experienced by Delhi-based women entrepreneurs in setting up/operating their enterprises amidst the challenges posed by the coronavirus disease 2019 (COVID-19) pandemic.

The study used mixed methods to explore the challenges faced and recovery mechanisms adopted by women entrepreneurs with special reference to the COVID-19 pandemic. A total of 50 Delhi-based young women entrepreneurs (42 actual entrepreneurs + 8 prospective/struggling entrepreneurs) selected using snowball/purposive sampling were studied through both a semi-structured questionnaire and personal interviews. National Small Industries Corporation (NSIC) and micro, small and medium enterprises (MSME) were consulted for the government’s policy documents and data. The SPSS package was used for quantitative data analysis.

Low-budget/very small-scale women entrepreneurs face common as well as gender-based challenges in the context of the market, finance, social capital, family support and awareness in addition to accessing the state’s resources/policies in both their startups and crisis situations, such as the COVID-19 pandemic. Although gender sensitization, entrepreneurial family background, and equal access to technology and the Internet has enabled women entrepreneurs to initiate, adapt, and scale their enterprises, male domination within the family, society, market, and state apparatuses is omnipresent and has served as a bottleneck for women-owned startups while hindering the recovery of their enterprises amidst the COVID-19 pandemic.

The study was limited to exploring the challenges and prospects of Delhi-based women entrepreneurs at the beginning of their enterprises and amidst the COVID-19 pandemic. On the other hand, the study had access to data and facts announced by the Indian government. No data were available on the implementation of policies and programs, and therefore specific policy analysis was not attempted. However, the reachability and accessibility of government resources and policies were employed.

The study highlights the complexity of patriarchy, which hampers women entrepreneurs in all family, society, market and state domains. Therefore, policy enactment and implementation and further research on women entrepreneurship are suggested to focus more deeply on the gender dimension.

The data used in this work comprised inputs from government sources as well as insights from fieldwork that have not been used by any other publication.

The paper critically examines the program on Education for All (EFA) in India, namely Sarva Shiksha Abhiyan (SSA) in a financing and development framework. In doing so, the paper identifies a number of policy and implementation gaps in the program. A fine-tuning of the existing matching shares by discriminating the matching shares in terms of need for, ability to provide matching shares and to strengthen the absorptive capacity could go a long way in attaining the horizontal equity in terms of every child completing elementary schooling in India. This would also ensure the other desirable principles of intergovernmental transfers such as predictability, transparency, and incentive mechanism besides improving utilization.

Further, it clearly emerges that only after ensuring the basic minimum levels in terms of physical and human infrastructure, and ensuring equal access to all the child population of age group of 6–14, quality is given priority. Thus, the challenge is both improving the qualitative and quantitative targets of UEE with enhanced resource allocation to education. Hence, Center is to ensure release of funding for SSA through special efforts as the program requires enormous funding and serious commitment of both central and state governments.

On the developmental aspects, the scheme not only widens social inequity but also perpetuates the declining quality of public provision by encouraging alternate schools and para teachers, besides the financing norms. These low-cost options will result in serious ramifications on equity, quality, balance, and sustainability of the basic education structure.

Building information modeling (BIM) is a process of creating an intelligent virtual model integrating project data from design to construction and operation. BIM models enhance the process of communicating the progress of construction to stakeholders and facilitate integrated project delivery, coordination and clash detection. However, barriers within the construction industry in Ethiopia has led to slow BIM adoption in the country. The aim of this paper is to identify perceived BIM barriers, provide a platform to quantify their importance and develop a regression model to link individual's personal/professional attributes to their perception of BIM barrier.

To address the objectives of this research, an online survey was developed to collect feedback from construction professionals in Ethiopia on 20 major adoption barriers extracted from a thorough review of literature. Relative importance index and strength of consensus metric were employed to identify the significance of barriers. This was then succeeded by performing exploratory factor analysis to determine the major constructs of BIM barriers which was then used to develop a multivariate regression model linking respondents' personal attributes to their perception of BIM barrier.

Results revealed the importance of project complexity and BIM maturity level in prioritizing barriers that are more relevant under various contexts. More specifically, results indicated the following study highlights: Project complexity led to higher perceived weights for lack of appropriate physical/cloud infrastructures, and a BIM standard. Higher levels of BIM maturity signified the importance of BIM internal issues such as liability, licensing and maintenance issues among other adoption barriers. Female participants tended not to consider intangibility of BIM benefits as a major barrier towards BIM adoption compared to male participants. Age of the participants turned out to be the least important factor in their prioritization of BIM perceived adoption barriers.

While many research studies have explored BIM adoption barriers in various countries around the world, none to the best of the authors' knowledge have attempted to develop a model to highlight the impact of individuals' personal/professional attributes on their perception of adoption barriers within their community which can help with prioritizing the barriers that are deemed to be more important given the characteristics of the community under study. Our result indicated the importance of BIM maturity level and project complexity in prioritizing barriers associated with BIM adoption within Ethiopia's construction industry.

This paper aims to examine the strategic issues of risk for independent theatrical film distributors in the Hindi film industry in India.

The study adopted qualitative grounded theory approach to explore contextually relevant strategic issues of risk for independent theatrical film distributors. Semi-structured in-depth interviews with Hindi film distributors helped to gain explorative insights about the risk behaviour of film distributors operating in Mumbai “circuit”.

The findings suggest that risk faced by distributors is a function of product (film content) features, contractual terms, resources such as finance and strength of strategic alliances with the producers. The study develops a business risk model for the film distributors from a series of propositions.

The paper contributes to the literature on motion picture industry by highlighting the importance of distribution risk in the film value chain.

To foster effective implementation of building information modelling (BIM), it is guided by standards and protocols that require files naming in a format, containing a string of letters and digits in a tightly defined manner, which is perceived to be time-consuming, error-prone and serves as a barrier to BIM adoption. This paper aims to present a BIM-based plug-in solution (Auto-BIMName) that facilitates automated naming in compliance with BIM standards.

The Auto-BIMName portal has an information management system (IMS) for generating a master information delivery plan (MIDP), which serves as pre-requisites to effective file naming. Once the naming schema is implemented through text input controls for a project name, volume, level and number, the Revit plugin communicates with its IMS to fetch the name string or concatenate the string in line with the ISO 19650 convention, where the IMS is unused. The system was validated through a simulated collaborative project.

System testing and evaluation confirmed that the Auto-BIMName will ease the process of file naming, thereby facilitating collaboration efficiency, naming consistency across project teams and lifecycle stages, ease of file naming, time-saving and inducement for BIM implementation, etc. By linking information from MIDP in the BIM execution plan, the platform enhanced information management processes and improved coordination across project teams and lifecycle stages.

Apart from demonstrating how the automated naming platform enhances project performance, information management and coordination, the paper provides a practical demonstration of how the construction industry will benefit from enhanced digitalisation and process automation.