Browsing by Author "Kulathunga, K.M.M.C.B."
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Item COVID-19 Impact on E-commerce Usage: An Empirical Evidence from Sri Lankan SME Sector (With special reference to Northern Province)(Uva Wellassa University of Sri Lanka, 2021) Saisinthu, S.; Kulathunga, K.M.M.C.B.; Amarawansha, T.G.A.H.C.The adoption of e-commerce in the small and medium sector has become one of the main business improvement areas in the Small and Medium Enterprises that seems unavoidable in competing and even surviving in a highly competitive industry before and during COVID-19. This study focus on the impact of e-commerce usage in small and medium enterprises under the COVID-19 outbreak. It is found that many firms are having a difficult situation with business operation and attempted to use e- commerce to upgrade their operation and competitive capabilities for survival in the industry. To review this problem in the Sri Lankan Small and Medium Enterprise sector, Technological, Organizational and Environmental model was modified and used as a conceptual framework to review the problem in the Sri Lankan small and medium enterprises. This study focused on the Northern Province of Sri Lanka, consisting of five districts: Jaffna, Killinochchi, Vavuniya, Mannar and Mullaitivu. This research was conducted based on quantitative survey method. The structured questionnaire was distributed among 120 samples of small and medium enterprises, which was selected using a simple random technique. The data collected through this survey was analyzed using SPSS and PLS-SEM (SmartPLS) version 3 to examine the relationship between variables and test the hypothesis. The findings of the study reveal that perceived benefits, e-commerce knowledge, external pressure and supply chain integration have a significant positive impact. In the other hand, IT infrastructure has an insignificant effect on e-commerce usage. In addition, the benefits obtained from this study can be used to empower e-commerce usage in the small and medium enterprise, including manufacturing industry, service industry and trade industry. Also, it will enhance the quality of providing goods and services. The origin of this research is combining effect of Technological, Organizational and Environmental and Diffusion of Innovation theory on e-commerce usage for the Small and Medium Enterprises to contribute to the literature. Keywords: COVID-19; E-commerce; Small and Medium enterprises; Organizational; Technological; EnvironmentalItem Determinants of Tourism Industry Attractiveness: Evidence from Tourism and Hospitality Undergraduates of Public Universities in Sri Lanka(Uva Wellassa University of Sri Lanka, 2018) Jayarathna, P.D.N.A.B.; Kulathunga, K.M.M.C.B.A person's perception on his vacation is of vital to be effective in any specific circumstance. Tourism industry employment being of extraordinary noteworthy at this intersection in Sri Lanka, the work potential and the genuine emotions on this of its future pioneers is of basic for the accomplishment of quickly developing tourism industry of the nation. Sri Lankan tourism industry needs considerably more manpower to convey great administration for individuals who visit the country. For that the government universities provide degrees identified with hospitality and tourism. Key objectives are, to identify the current status and trends in the tourism industry, examine the factors affect to the perception tourism undergraduates towards the tourism industry and identify the most influencing factors to the attraction of tourism industry. Data was collected utilizing surveys which filled by 60 undergraduates contemplating tourism degrees in government universities. Sample was selected using stratified sampling method. Questionnaire designed by using six dimensions. As indicated by illustrative measurements undergraduates concurred with social, cultural, economic and personal factors and decently conceded to environmental and industry factors. While considering on affection of these factors to the dependent variable; social factors are the most influencing factor and cultural factors are the slightest influencing factor. Despite the fact that early researchers discovered negative perception among tourism graduates towards their career, as per the discoveries of the present examination, they have thought of positive recognitions than negative discernments. It is recommended to improve the understanding of undergraduates on tourism industry and working conditions and attitudes to maintain positive ideas towards tourism industry. Future researches should be focused to take undergraduates from private universities, select students from different groups such as fresher, junior and senior and also implement qualitative approach to analyze data.Item Does the Service Quality of Financing Modes have an impact on the Financing Source Preferences of Small Industrialists? The Case of Kurunegala District(Uva Wellassa University of Sri Lanka, 2010) Senadeera, P.A.M.; Kulathunga, K.M.M.C.B.Small industries are considered important in any economy for generation of employments, contributing to the growth of GDP, embarking on innovations and stimulating of other economic activities. Small industrialists in Sri Lanka are believed to use both formal and informal financing facilities in meeting their financing needs. With a systematically selected sample of 80 small industrialists from 10 divisional secretariats in Kurunegala district, the first hand information and data were collected in order to assess the impact of service quality in financing modes on financing preferences of small industrialists. Further, it is supported by an extensive literature survey and a vast amount of information from numerous secondary sources. Both descriptive statistics and inferential statistics were used to analyse data. An analysis of the current situation reveals that the informal financing sector is more popular than the formal financing sector in terms of the factors efficiency, communication, recovery, price, accessibility, procedures and flexibility. However, in terms of courtesy and personal attitudes, the formal financing sector is found to be more popular than the informal financing sector. The most important factor affecting financing preferences of small industrialists in the formal financing sector is communication while the most important factor affecting financing preferences of small industrialists in the informal financing sector is courtesy. The study concludes that the relationship between service quality and preference is stronger in the informal financing sector than in the formal financing sector. All in all, it can be concluded that the informal financing sector is more attractive to small industrialists than the formal financing sector. Key words: Formal financing, Informal financing, Service quality, Small industrialists' preferenceItem Factors Affecting to Success of Micro Enterprises (With Special Reference to Kandy District)(Uva Wellassa University of Sri Lanka, 2018) Pitakontwa, H.G.K.K; Kulathunga, K.M.M.C.B.; Gamage, P.G.M.S.K.The small and medium enterprises (SMEs) play a critical role in the development of the country. As a part of SMEs', Micro Enterprises have a major role in employment and contribution to the Gross Domestic Production. Nowadays half of the Micro Enterprises are failing in the early stage of their life cycle. Although half of businesses fail in the early stage, there are successful Micro Enterprises which occupy dominant positions in the economy. This study examines the role of key factors affecting to success of Micro Enterprises in Kandy district. The study empirically tested the three factors affecting to success of micro enterprises, namely Personal factors, Organizational factors and External environmental factors. Thus, the study based on the three objectives; first, to develop the profile of successful Entrepreneur, second, to identify the relationship between success factors and success of Micro Enterprises, and finally to identify the most influencing factor for success of Micro Enterprises. Five-pointLikert scale questionnaires were distributed by using stratified random sampling technique to collect primary data from 100 owners of Micro Enterprises' in Kandy district. The data were analyzed by using descriptive statistics, correlation coefficient and multiple linear regression. This study concludes that owners' personal qualities directly influence to be a successful entrepreneur and there is a positive relationship between Enterprise success and its success factors. The result shows that Personal factors are the most influencing factor for the success of Micro Enterprises. Most of the Micro Enterprises fail in their early stage because lack of Personal, Organizational and Environmental factors. The study has recommended to Entrepreneurs of Micro Enterprises, policy makers and other interest parties to consider these factors while developing policies and strategies for Micro Enterprises.Item Impact of Banking Convenient Facilities on Customer Satisfaction: The Case of Commercial Banks in Uva Province(Uva Wellassa University of Sri Lanka, 2010) Gunathilka, W.M.T.P.; Kulathunga, K.M.M.C.B.In present context, it is difficult to discuss economic system without considering banking operations since banking system of any country is directly linked with economic activities. Currently bankers are comprehensively using marketing strategies and marketing information system to promote their savings. Among several marketing strategies, customer convenient facilities has become one of the most important strategies implemented by banks to deliver high customer satisfaction to their customers. As a result, customer convenient facilities is considered as an essential tool for them as they have been able to uplift their number of savings account holders through this tool. The aim of this study was to identify the existing situation of customer convenient facilities with customer satisfaction and identify the most effective type of customer convenient facility towards customer satisfaction. Sample of 300 savings account holders were selected from 15 commercial bank branches from Uva province using systematic sampling method. Key findings of research indicate that there is a positive relationship between customer convenient facilities provided by commercial banks towards customer satisfaction. When considered the dimensions of customer convenient facilities and customer satisfaction, findings reveal that savings account holders are almost satisfied with the existing situation of transaction convenience, benefit convenience, decision convenience, customer expectation, individual factors and reliability while savings account holders are moderately satisfied with existing situation of access convenience and service quality. Also it recognized that customers are almost agreed with the existing situation of overall customer convenient facilities provided by commercial banks in the Uva province. Moreover, the study identified that the dimension decision convenience as the most effective type of convenient facility provided by banks towards customer satisfaction. Key words: Customer convenient facilities, Customer satisfactionItem Impact of Capital Structure on Profitability “An Empirical Analysis of Listed Hotel Sector Companies in Sri Lanka’’(Uva Wellassa University of Sri Lanka, 2021) Tharanga, K.H.A.; Kulathunga, K.M.M.C.B.The primary purpose of conducting this research is to measure the impact of the capital structure on profitability. At present capital structure is crucial to the firm‟s value, and it is a very important factor in determining the firm's financial performance. Accordingly, in this study, the capital structure plays the most significant role in the firm‟s financial decision making process. This decision-making process may have a wide range of policy issues and may cause fluctuation in the organization's profitability. Previous research stated that capital structure is highly influenced by the financial performance of the organization. Therefore, this study focuses on examining the impact of capital structure on profitability. This research is basically based on 27 listed hotel companies in the Colombo Stock Exchange. This study used secondary data which were collected from annual reports of the 27 listed hotel companies over the period of 2011-2020. Descriptive statistics, correlation analysis and regression analysis were conducted using Eviews software in order to accomplish the objectives. Total debt to total assets (DTA), total debt to total equity (DTE) and interest coverage ratio (ICR) were used to measure the capital structure and both return on assets (ROA) and return on equity (ROE) were used to measure the profitability of the firm. According to the results of correlation analysis, both ROA and ROE show negative relationships with the capital structure. Considering the regression analysis, the researcher identified the positive impact of capital structure on ROA. However, it shows the negative impact of capital structure on ROE. This study also demonstrates that capital structure is a combination of debt and equity, and it reveals that debt should not be higher than equity in listed hotels. This study implies the optimal combination of the debt and equity relevant to the listed hotel companies. Besides that this study is most important to makers to an organization. It will provide a way of increasing profitability by using the optimum combination of debt and equity. Keywords: Capital Structure; Profitability; Listed hotel CompaniesItem Impact of credit risk management on financial performance: with special reference to Sri Lankan banking sector(Uva Wellassa University of Sri Lanka, 2015) Krishanthi, A.G.D.; Kulathunga, K.M.M.C.B.Credit risk is always treated as the major risk inherent in a bank’s trading and banking activities since credit creation is the main income generating activity for banks (Kargi, 2011). According to Danson Musyoki (2011) among the other predictors, credit risk is an important predictor of bank financial performance. Good heart (1998) states that the poor Credit risk management (CRM) which results in undue credit risk causes bank failures. Credit risk is the possibility of losing the outstanding loan partially or totally, due to credit events. Sri Lankan banks continued to invest huge sum of financial resources on CRM with the intention to maximizing returns and minimizing bank`s risks. The significance of the study is to have a big picture of how commercial banks manage their credit risk effectively. However contradictory findings and the scarcity of studies in relation to this field in the context of Sri Lanka has created an area for study with regard to seek the relationship between Credit Risk Management and Financial Performance (FP) of banks. Parameters covered in the study were; default rate (DR), bad debts costs (BDC), cost per loan asset (CLA) and Return on Asset (ROA). Accordingly, first objective was assigned to examine the relationship between CRM and FP. Second objective was to identify the most affecting Credit Risk Management factor on Financial Performance of banks. Methodology Descriptive research design was used for this study. Banking sector consider as the research population. Here, population consist Licensed Commercialized Banks and Licensed Specialized Banks. Due to unavailability of data and inconsistency between time periods only 21 banks registered under Sri Lanka banking act considered as sample. Therefore, secondary data of 21 banks were taken from balance sheet, income statement and notes of banks` for five years of time period. Further interview method was used to collect data from senior managers in various banks. To achieve the objectives of the research, secondary data was analyzed by using correlation coefficients analysis, regression analysis and descriptive statistical techniques. Moreover, the independent variable such as Credit Risk Management was measured using Default Rate ratio, Cost per Loan Asset Ratio and Bad Debt Cost ratio. Dependent variable such as Financial Performance was measured using Return on Asset ratio. Results and Discussion According to the Descriptive analysis, the mean value with respect to Default Rate, Bad Debt Cost and Cost per Loan Asset were 0.1043, 0.1014 and 0.2140 respectively. Considering the Bank Financial Performance, the mean value with respect Return on Assets was 0.2365.Item Impact of Destination Attributes to Develop Rural Tourism in Medadumbara Divisional Secretary’s Division; Perspective of Foreign Tourists(Uva Wellassa University of Sri Lanka, 2018) Karunathilaka, U.G.M.; Kulathunga, K.M.M.C.B.Tourism industry is a rapidly growing industry in the world as well as in Sri Lanka. The demand of travelling for experiencing the rural tourism related activities within the world is gradually increased. Destination attributes in each and every tourism destination are playing major role in tourism development and they have different weights for different tourism market segments. In this context, this study was aimed to examine the existing situation of destination attributes in Medadumbara area, to ascertain the relationship between destination attributes and rural tourism development. Study has investigated the impact of destination attributes to develop rural tourism. Data collected from 75 foreign tourists who visited Medadumbara area using self-administrated questionnaire as data collecting technique. Buhalis's 6A's framework for destination attributes has been used to determine the impact levels. The result of descriptive statistics is emphasized that respondents almost agreed with existing level of destination attributes. As per the Correlation Analysis, strong positive relationship is recorded between destination attributes and rural tourism development. Multiple linear regression analysis has confirmed positive impact of destination attributes towards rural tourism development in Medadumbara division. It determines that Attractions, Accessibility, Amenities and Activities are the key considerations as these factors strongly influence on rural tourism development. The study implied that the destination attributes is a key player in rural tourism development. Study suggested that tourism related bodies should pay more attention on introduce new tourism activities within this area, improve information services regarding this area and improve quality accommodation facilities, transportation facilities and other amenities to develop Medadumbara as a rural tourism destination.Item Impact of Eco Tourism Practices on Customer Satisfaction (with special reference to hotels in Uva province)(Uva Wellassa University of Sri Lanka, 2018) Chathuranga, D.C.A.A.; Karunarathne, A.C.I.D.; Kulathunga, K.M.M.C.B.Sri Lanka has obtained tremendous ecotourism resources with great potential for further development in modern economy. The study based on two main objectives; to identify the existing situation of eco-tourism practices, and to assess the impact of eco-tourism practices on customer satisfaction. Sri Lankan eco resort hoteliers construct the meaning of eco-tourism practices in various ways. They are more towards nature based tourism, wild life tourism and environment conservation tourism. They were unable to target international eco-tourism standard and attract eco tourists. Because the hoteliers’ practice of the eco concept differs from international practices and standards, they could not meet the expectations of eco tourists. Even though eco-tourism concept main market is eco tourist market, they cater and address to other type of tourists. Comparing to the international ecotourism standard, Sri Lankan hoteliers consider only few practices as an essential components of an eco-tourism practices. Many hoteliers are launching awareness programs and interpretation programs to their stakeholders about the environmental conservation practices of the hotel and the hotel facilities. It is not about the eco hotels and ecotourism concepts. Therefore, need to launch correct awareness programs on the eco concept. Data collection of the study was conducted selfadministered questionnaire. Questionnaires were distributed among 100 tourists who accommodated in the hotels in Uva province employing convenient sampling method. Ten hotels were selected using random sampling technique and ten guests were selected from each hotel for this study. Study examined the relationship between eco-tourism practices and customer satisfaction. The findings revealed that the existing situation of eco-tourism practices in Uva province the tourists are satisfied. According to Pearson correlation analysis, strong positive relationship has been proven in between eco-tourism practices and customer satisfaction.Item Impact of financial leverage on firm performance: with special reference to manufacturing sector in Sri Lanka(Uva Wellassa University of Sri Lanka, 2015) Amarawansha, T.G.A.H.C.; Kulathunga, K.M.M.C.B.Capital structure plays a crucial role in enhancing performance of firms, by helping financial manager to select optimal mix of debt and equity to give required rate of return for shareholders. Generally, due to great cost of capital within the equity and tax advantage of debt, leverage consider as the optimal solution for a company, to gain financial resources. Therefore research is going to identify impact of financial leverage to the performance of firms within Sri Lankan context. According to the Akhtar et.al (2012) leverage is consider as proportions of borrowing funds from outside sources. Through past decades, various theories set the foundation to optimize the debt financing usage in organizations. Warne and Rasoolpur (2013), mention that the greater use of debt will increases the net return to the equity shareholders. Moreover, Akthar et.al (2012) stated that leverage may enhance the profit after taxes; due to lower interest rates .Then eventually the higher earnings of firm will result to the higher earnings per share and then these higher dividend payout ratios which may increase the firm’s performance. Duties of owners (shareholders) and managers are different in every organization. Due to that, management is more concern about personal gains. This may cause conflict situations within organizations. For that debt finance act as a control tool to restrict the opportunistic behavior of managers. On the other hand, Usage of debt is tradeoff between risk and return. Risk of the firm increase simultaneously with increasing leverage and leads towards liquidations and takeovers. Moreover, unbalanced debt will cause to financial distress cost and bankruptcy cost. Therefore, this research aims to investigate this scenario within manufacturing industry in Sri Lanka. Accordingly, objectives of research were concluded, to examine the relationship of firm performance with short term debt (STDA), long term debt (LTDA) and total debt (TDA) respectively. Methodology Research was conducted regarding the Colombo Stock Exchange and population consists with manufacturing industry in Sri Lanka. 30 companies were used for the analysis. Data was collected through secondary data sources such as annual reports of companies through 5 years. Further, leverage was measured by using Long -Term Debt Ratio (LTDA), Short- Term Debt Ratio (STDA), Total Debt Ratio (TDA) which were used by Musiegaeth.al (2013) and Abort (2008). Firm performance proxy by Return on assets (ROA), Return on equity (ROE) and Gross pro fit margin (GPM) developed by Musiegaeth.al (2013) and Khan (2012). Data was analyzed by using Descriptive analysis, Correlation coefficient method and Regression analysis.Item Impact of Human Capital Attributes on SMEs Success (With Reference to SMEs Owner Managers in Badulla Divisional Secretariat)(Uva Wellassa University of Sri Lanka, 2018) Lanka, W.A.N.; Kulathunga, K.M.M.C.B.The study has been focused on identifying how entrepreneur's Human Capital Attributes impact on success of their SMEs. Human capital is the collective knowledge abilities of an individual. It is emerging as one of the most impacting factor which ensures the growth and survival of SMEs. Thus, the study based on four objectives; first it identifies the level of human capital attributes possess by the SMEs owners. Secondly it explores the relationship between the two variables. Next it investigates the impact of Human Capital on SMEs success. Finally, to determine the most influential Human Capital Attribute. Two levels of Human Capital Attributes, namely General Human Capital and Specific Human Capital and the SMEs success were evaluated. The sample consisted with fifty-three SME owner mangers in Badulla Divisional Secretariat. The data were gathered by selfadministering questionnaires. Judgmental sampling was used as the sampling technique. The data were analyzed using descriptive statistics, correlation coefficient and regression analysis. The results concluded that moderate level of human capital attributes possessed by the owner managers and there is a strong positive relationship between Human capital and SMEs success and Human Capital Attributes found to be a major determinant of SME success. Industry specific experience is found to be the most influential Human Capital attribute. The findings of the study support to the SMEs owner managers to enhance their existing level of Human Capital and to achieve more success using their human capital.Item Impact of Internal Marketing on Employee Performance of Star Class Hotels in Colombo District: Mediating Role of Employee Commitment(Uva Wellassa University of Sri Lanka, 2021) Dahanayaka, D.V.P.C.; Kulathunga, K.M.M.C.B.In the organizations‟ perspective, employees are considered as internal customers of the organization. Hence, top managers need to pay more concentration regarding employee satisfaction, employee performance levels, and employee commitment since these are the crucial factors of a successful organization. Internal Marketing strategy is a motivational strategy used by the organizations to increase employee commitment and performance. This study discussed the impact of Internal Marketing and Employee Commitment on Employee Performance in star class hotels by proposing a single-mediator Structural Equation Model (SEM) which has still not been adequately researched in the Sri Lankan context. The researcher has distributed 150 self-administrated online survey questionnaires to operational level employees in star class hotels in the Colombo district. The findings were completely in line with the established objectives and hypothesis. Accordingly, Training, Supportive and Participative Leadership, Internal Communication and Reward Systems can be identified as crucial internal marketing dimensions that lead to a direct positive impact on Employee Commitment. Furthermore, Internal Marketing has positively affected Employee Performance. At the same time, Employee Commitment partially mediated the relationship between Internal marketing and Employee Performance. Accordingly, this study recommends the managers to maintain close relationships with the employees and let them feel that employees are one of the valuable resources of the organization. These findings form the basis for theories in internal marketing and employee commitment, as well as present managerial implications to enhance the employee‟ performance. Keywords: Employee commitment; Employee performance; Internal marketing; Star class hotels.Item Impact of Macro- Economic Factors on Banking Sector Development in Sri Lanka(Uva Wellassa University of Sri Lanka, 2018) Raffaideen, F.S.; Kulathunga, K.M.M.C.B.Bank plays a vital role in the economic development. Exposure to Macro-economic factors banks is a source of systematic risk that influences the performance of the banking sector. Several macro-economic variables such as interest rates, exchange rates, inflation, GDP are examined to reveal actual factors explaining the behavior of the development. Macro-economic factors will impact on developing countries and recently developing countries affected by adverse economic and financial conditions. This adverse economic condition applied for the Sri Lankan banking sector in some situations. Sri Lankan banking sector is still in an underdeveloped condition. Therefore, it is inherent to investigate the macro- economic factors that directly or indirectly affect the development of the banks. Even though many research studies have focus on this subject area to identify the performance determinants of commercial banks there are lack of studies have conduct on developing countries like Sri Lanka, since this study focus on to identify current and the reason trends macro-economic Environment and Banking Sector Development in Sri Lanka and further Investigate the Impact of macro-economic factors on banking sector Development. Here GDP, interest rate, inflation, money supply and exchange rate used as independent variables and Return on Equity, Net Interest Margin and Capital Adequacy Ratios used as dependent variables. Data of the research Apply 132 months from 2006 to 2016 to gather secondary data through Central Bank reports. Descriptive analysis and multiple regression analysis were used to evaluate the findings. The research findings reveal, banking sector development has significant impact with macro-economic variables. Banking sector development has significantly positive relationship with GDP, and Money Supply, significantly negative relationship with interest rate, insignificant positive relationship with exchange rate and insignificantly negative relationship with inflation.Item Impact of Macro-Economic Factors on Stock Prices (With Special Reference to Hotel and Restaurant Sector in CSE)(Uva Wellassa University of Sri Lanka, 2013) Rupasinghe, R.A.H.D.; Kulathunga, K.M.M.C.B.Security markets are one of the best ways to fulfill the capital requirements of companies. Security markets are the place where the secondary shares of the listed companies are issued. As well as stocks reflect how the economy performs at any given time. A stock market is a good tool for assessing the macro-economic environment which affects the stock prices. In this scenario the Colombo Stock Exchange is one of the most promising emerging markets in South Asian region. Hence, there is lack of supporting materials regarding the impact' of macro-economic factors on stock prices, little attention of the responsible parties and the lack of knowledge regarding this issue in the Sri Lankan context may cause to unavailability of information for investors/ policy makers like parties. Therefore, they unable to take necessary decisions on-the right time and ultimately suffer with losses. Therefore, research problem of Ails study is to find out whether there is any relationship between macro-economic factors and stock prices of Hotel and Restaurant sector in CSE.Item The Impact of Organizational Learning Culture on Organizational Citizenship Behavior in Apparel Industry in Sri Lanka (With Special Reference to Gampaha District)(Uva Wellassa University of Sri Lanka, 2018) Manchanayaka, M.A.S.R.; Fasana, S.F.; Kulathunga, K.M.M.C.B.Apparel industry as the largest industry in Sri Lankan economy, provides more benefits for employees through different learning practices. But still have to measure the extent of these practices impact on the behavior and attitudes of employees. The literature showed some contradictory ideas in the relationship between Organizational Learning Culture and Organizational Citizenship Behavior. Organizations can be succeeded through satisfying and motivating their employees. Hence, the study focused to identify the Impact of Organizational Learning Culture on Organizational Citizenship Behavior in Apparel industry in Sri Lanka by using four major research objectives. Moreover, Organizational Commitment was used as the mediator to measure the indirect relationship also. The population was all operational level employees in Apparel Companies in Gampaha District. The sample of 150 employees was selected through stratified sampling technique from 3 Export Processing Zones in Gampaha District. Data gathered from selfadministered questionnaires which consist of seven point likert scale questions was analyzed by SPSS 21 software. Descriptive statistics, correlation, regression and Sobel test were used to analyze data. Organizational Learning Culture was measured by seven indicators while Organizational Citizenship Behavior was measuring by five indicators. Further, Organizational Commitment was measured by four indicators. The study found a positive relationship between two variables with the presence of the mediator. Managers can increase Organizational Citizenship Behavior when increasing Organizational Learning Culture through Organizational Commitment. The study suggests to reduce the workload, give more learning opportunities, increase incentives, conduct training programs, motivate innovations and etc.Item Impact of Stress on Job Performance of Employees: An Assessment with Special Reference to commercial Banks in Badulla Urban Area(Uva Wellassa University of Srilanka, 2011) Bamini, S.; Kulathunga, K.M.M.C.B.Note: See the PDF Version Over the past few decades, stress is emerging as an increasing problem in organizations. Stress is a' vigorous state in which a person is confronted with an opportunity, demand or resource related to what the individual wishes and for which the outcome is perceived to be both vague and vital. The Health Safety Executive UK (HSE) (2001) defines stress as an undesirable response and claims that people have tremendous pressures or other types of demands placed upon them. It arises when they worry about the pressures that they cannot deal with. Sometimes there can be positive and negative implications of stress. Beehr (1976) defines job stress as a condition arising from the interaction of people and their jobs and it is characterized by changes within people that force them to deviate from their normal functioning. According to Anderson (2002), a family conflict is also a predecessor which creates stress in employees of an organization. Job stress has also been viewed as dysfunctional for organizations and their members. Success of the organization depends on the performance of the employees. In addition, the performance of the employees would have an effect on the success of a manager. Porter and Lawler (1968), define job performance as "the net effect of a person's effort modified by the abilities, traits and his role perceptions". Similarly, performance is the degree of accomplishment of the tasks that makes up an employee's job. Stress has to be managed properly by the managers in order to get the work done effectively. There is no single level of stress that is optimal for all people. Positive stress adds anticipation and excitement to life, and we all thrive under a certain amount of stress. Our goal is not to eliminate stress, but to learn how to manage it and use properly. Therefore, it is very important for both individual and the organization to manage the stress to its optimal level. As far as banking industry is concerned, bankers might be under a great deal of stress due the antecedents of stress such as overload, role ambiguity, role conflict, responsibility for people, participation, lack of feedback, keeping up with rapid technological change. In addition to this, some recent factors such as innovative role, career development, organizational structure and climate have contributed to the stress among banking employees. Accordingly, the objective of this study was to identify the relationship between the stress and job performance.Item Impact of the Income Tax System on Tax Payers' Satisfaction: With Special Reference to Kegalle District Income Tax Payers(Uva Wellassa University of Sri Lanka, 2016) Ranasinghe, S.R.S.H.; Kulathunga, K.M.M.C.B.Tax system of a country is the primary mechanism of revenue generation. In Sri Lanka tax revenue has declining trend over the past 15 years. According to the literature the income tax system of Sri Lanka has failed to generate sufficient revenue because of its inherent weaknesses. As well as there is relatively a few number of articles and journals published about the income tax system and it has not yet been covered regarding perception of the tax payers' towards the income tax system. Hence, intention of this paper is to fill the gap in the literature by examining the impact of income tax system on tax payer satisfaction, ascertaining the relationship between income tax system and tax payer satisfaction and identifying the most affecting factor to tax payers' satisfaction. In this study tax system is conceptualized as multidimensional construct which depends on four dimensions such as Fairness, Tax Compliance, Tax Competencies and Simplicity. Primary data were gathered through distributing self-administrative questionnaire and 120 individual income tax payers were selected proportionately from each income category by using Judgmental sampling. Descriptive statistics, Correlation coefficient analysis and Regression analysis were used for the purpose of data analysis. The research findings revealed that there is a strong positive correlation between tax competencies and tax payer satisfaction while other three dimensions have weak positive correlation. It is further supported by the values of multiple linear regression tax competencies and simplicity were highly impact to the tax payers' satisfaction. Hence, it can be concluded that tax competencies is the most important income tax system dimension and the satisfaction of taxpayers are based on their knowledge and understanding of tax law and awareness of paying tax. In addition, the low complexity of income tax system reduces the tax evasion. The study suggests that government need to build a positive morality of the tax payers through conducting awareness programs, providing transparency with regarding the tax revenue and introducing several facilities. Key words: Tax compliance, Tax evasion, Tax competencies, Fairness, SimplicityItem Impact of Working Capital Management on Profitability: An Assessment(Uva Wellassa University of Srilanka, 2011) Herath, M.S.; Kulathunga, K.M.M.C.B.Note: See the PDF Version Working capital management (WCM) means planning and controlling current assets and current liabilities to eliminate the risk of inability to meet short term obligation on one hand and avoid excessive investment in current assets on the other hand (Eljelly, 2004).Working capital management is an important part of financial management decisions of the firms. This study contributes to the literature by examining the impact of Working Capital Management on the profitability. The study also sheds light on the relationship of working capital components with profitability. The research carried out by mil consulting on the Challenges of Sri Lankan Corporate Finance reveals that 68% of the respondents had reported that they have been impacted by longer cash generation cycles. It means that there is an unnecessary tie up of capital in working capital. Most firms have invested large amount of cash in working capital and a considerable amount of short term payables have used as a source of finance (Deloof 2003). Moreover, according to the rel/cfo Asia survey (2006) which was carried out to evaluate the Asian working capital improvements based on over 725 Asian companies, the Asian companies have unnecessarily tied up in working capital. Many research articles have found that, the managers spend a considerable time on day-today working capital decisions since current assets are short-lived investments and hence, continuously convert into other asset types (Rao, 1989). Therefore, it is important to assess whether the time spend on managing working capital is effective or not. Thus, the primary objective of this study was to identify the relationship between working capital management and profitability. The secondary objective of this study was to evaluate the effect of different components of working capital management on profitability.Item Job Alternatives and Job Satisfaction Towards the Turnover Intention (In the Context of Apparel Industry)(Uva Wellassa University of Sri Lanka, 2012) Jayathilaka, A.M.T.N.M.; Kulathunga, K.M.M.C.B.According to previous literature turnover intention was a highly focused phenomenon. According to the labor department high turnover represents in operational level employees in apparel industry SriLanka. Research was conducted to identify the relationship between the job alternatives job satisfaction and turnover intention. All the operational level employees in apparel industry selected as the population of the research. Sample was selected from the employees in the Seethawaka EPZ based on the high unoccupied employment. 100 employees were selected and self administrated questionnaire was selected to collect data. The survey data was analyzed using a co relational analysis and regression analyses to identify relationship between the variables. According to the findings job alternatives and job satisfaction represents significant influence towards turnover intention. Job alternatives and turnover intention represents a negative relationship and thtre is a positive relationship between job alternatives and turnover intention.Item Service Quality and Customer Loyalty (A case on Mobile Telecommunication Sector in Colombo District)(Uva Wellassa University of Sri Lanka, 2012) Rathnayake, K.U.P.; Kulathunga, K.M.M.C.B.En today's dynamic business environment, obtaining the customer loyalty has become a business asset and a competitive edge for various companies. It is believed that service quality as a key lever to create customer loyalty (Oliveira, 2003). In order to get that one of the major tool they use is Service Quality. This has become a common practice in Mobile Telecommunication Sector as well. In the light of considering the literature, it was identified that the significance of the relationship between Service Quality and Customer Loyalty differ industry to industry and also the best predictor of Customer Loyalty differ contextually even in the same industry. In addition to that, it was revealed that that there were no previous studies that have done regarding Mobile Telecommunication Sector on Service Quality and Customer Loyalty. The objectives of this study were to identify the existing situation of Service Quality and Customer Loyalty, to identify the relationship between Service Quality and Customer Loyalty and to identify the dimension of Service Quality that is the best predictor of Customer Loyalty in Mobile Telecommunication Sector in Colombo District.