http://dr.lib.sjp.ac.lk/handle/123456789/9 2025-10-30T08:13:20Z 2025-10-30T08:13:20Z Damayanthi, B.W.R. Dissanayake, N. Manel, D.P.K. http://dr.lib.sjp.ac.lk/handle/123456789/13058 2025-10-29T04:55:32Z 2025-01-01T00:00:00Z

Exploring the Dimensions and Determinants of Youth Tax Awareness in Sri Lanka Damayanthi, B.W.R.; Dissanayake, N.; Manel, D.P.K. Considering Sri Lanka’s urgent imperative to strengthen tax compliance and broaden its revenue base, this research aims to identify the key dimensions and determinants of youth tax awareness that promote voluntary compliance and ensure long-term fiscal sustainability. The study investigates tax awareness among the young in Sri Lanka through the development and validation of a multidimensional assessment framework, grounded in exploratory and confirmatory factor analysis, using a quantitative research approach. Drawing from a well balanced and demographically representative sample of 1705, the study identifies six core constructs Tax morale, Trust in government tax use, Procedural awareness, Legal awareness, Tax compliance motivation, and Taxpayer rights as critical dimensions of youth tax understanding. Findings reveal a pervasive lack of essential tax knowledge, particularly in areas concerning legal obligations and taxpayer rights, despite a generally positive disposition toward compliance. Procedural understanding showed moderate strength, yet widespread informational deficiencies and reliance on third-party assistance persist. The validated instrument demonstrates strong psychometric properties, offering a reliable and scalable tool for future research, policy evaluation, and cross-contextual application. While some indicators exhibited lower factor loadings, the overall model supports the conceptual integrity of the constructs. The study calls for early, structured, and youth-centred tax education integrated into formal curricula and supported by digital platforms and social media. Policy implications emphasize transparency, institutional trust-building, and the creation of accessible, inclusive communication and feedback channels. By addressing current gaps in legal literacy, procedural clarity, and civic engagement, the findings provide a strategic foundation for designing effective tax literacy programs and fostering a more informed and compliant generation of taxpayers in Sri Lanka and comparable settings.

2025-01-01T00:00:00Z Katupotha, Jinadasa Gamage, Sachith http://dr.lib.sjp.ac.lk/handle/123456789/13056 2025-10-29T04:32:47Z 2025-01-01T00:00:00Z

RIVERS AND RIVER ESTUARIES IN SRI LANKA: AN INTERPRETATION Katupotha, Jinadasa; Gamage, Sachith Sri Lanka’s river systems are essential to the nation’s geomorphological, ecological, and socio-economic fabric. Despite their significance, the country’s river classification and drainage mapping have long been misrepresented, particularly the misconception that Sri Lanka possesses 103 river basins flowing radially from the Central Highlands. This study addresses this critical research gap by revaluating and redefining Sri Lanka’s true drainage systems, origins, and outflow characteristics through comprehensive geomorphological and hydrological analysis. The primary aim of this research is to provide an accurate interpretation of rivers and river estuaries in Sri Lanka by integrating field investigations, geomorphic mapping, and digital elevation models (DEMs). The specific objectives are to (1) correct long-standing misinterpretations regarding river basin classification and drainage patterns, (2) identify the true number and distribution of rivers that directly discharge into the Indian Ocean, (3) categorize the types of river estuaries based on geomorphological and hydrological parameters, and (4) examine the implications of human interventions, such as dams and diversions, on natural flow regulation and estuarine dynamics. Using SRTM derived DEMs, topographic contour analyses, and field validation across 29 major river outlets, the study reveals that Sri Lanka comprises 94 true river basins, of which only 29 rivers directly discharge into the Indian Ocean. These outlets form five distinct estuarine types: drowned river valleys, bar-built perennial, bar-built seasonal, perennial delta, and seasonal delta estuaries. Contrary to previous literature, only eight of these rivers originate above the 1200 m contour line of the Central Highlands, while the majority emerge below it. The findings underscore the necessity of reinterpreting Sri Lanka’s fluvial and estuarine systems for accurate hydrological assessment, policy formulation, and sustainable water management. Recognizing the spatial and functional diversity of these systems is vital for ecological conservation, flood control, agricultural planning, and the preservation of cultural heritage linked to ancient hydraulic civilizations. This reinterpretation provides a scientifically grounded framework to guide future research and national resource management strategies concerning Sri Lanka’s riverine landscapes.

2025-01-01T00:00:00Z Nishanthi, M Chandani, J.G. Konpola, K.W.A.M. Kumara, H.U.C.S. http://dr.lib.sjp.ac.lk/handle/123456789/13053 2025-01-28T04:19:29Z 2025-03-23T00:00:00Z

The contribution of Buddhist Monks to the creation of Palm Leaf Manuscripts Nishanthi, M; Chandani, J.G.; Konpola, K.W.A.M.; Kumara, H.U.C.S. In the past, writing on palm leaf manuscripts has been a rich and enduring tradition in Sri Lanka, and palm leaf manuscripts are one of Sri Lanka's foremost historical sources. However, natural palm leaves are not suitable for scribing on palm leaf manuscripts and it is a very difficult task to make it suitable for writing. Several steps must be taken to create a palm leaf manuscript from marking the palm tree for palm leaves to writing on palm leaf using a steel point and blackened. The contribution of Buddhist monks in this respect has been very high since ancient times. However, a review of investigations, research articles, and surveys on the subject showed that there was no discussion of Buddhist monks' potential contributions to many aspects of the process of creating palm leaf manuscripts. Therefore, the objective of the study was to investigate in more detail what contribution the Buddhist monks’ creations to palm leaf manuscripts. Sources such as books, journal articles, conference papers, websites and case studies published on palm leaf manuscripts were used to conduct this literature review. All literature selected for research was analyzed based on the process of creating palm leaf manuscripts. After the Tripitaka was written completely in the text on the palm leaves in the first century BC at Aluvihara (also known as Alokavihara in Pali), many palm leaf manuscripts were prepared and spread throughout the island. In Sri Lanka, a lot of Tipitaka manuscripts are written in Pali Language using Sinhalese characters. It is evident from the analytical literature that both lay and priests worked based on the temple to create the palm leaf manuscripts. However, the study revealed that Buddhist monks have contributed a lot to the writing of palm leaf manuscripts in Sri Lanka and that the process of creation is a Buddhist religious activity. Large scale religious writing first appeared in the country when Ven. Buddhaghosa Composed the Aṭṭhakathā (commentaries) in the fifth century AD. The Buddhist manuscripts such as Chullavaggaya and Visuddhimaggaṭīkā, Mahāsatipaṭṭhāna-suttha, Abhidhammapiṭaka, Dhammapada atthakatha, Dhammapada, Dighanikaya, Theragāthā and Vimānavatthu show that the Buddhist monks have contributed to the creation of Buddhist manuscripts by widely using palm leaves.

2025-03-23T00:00:00Z ජයසිංහ, ඒ. http://dr.lib.sjp.ac.lk/handle/123456789/13049 2024-11-05T06:17:47Z 2013-01-01T00:00:00Z

ආර්ථික සංවර්ධනයේදී කෘෂිකාර්මික අංශයේ කාර්යභාරය ජයසිංහ, ඒ.

2013-01-01T00:00:00Z