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1 – 10 of 25Geetha Rani Prakasam, Mukesh Mukesh and Gopinathan R.
Enrolling in an academic discipline or selecting the college major choice is a dynamic process. Very few studies examine this aspect in India. This paper makes a humble attempt to…
Abstract
Purpose
Enrolling in an academic discipline or selecting the college major choice is a dynamic process. Very few studies examine this aspect in India. This paper makes a humble attempt to fill this gap using NSSO 71st round data on social consumption on education. The purpose of this paper is to use multinomial regression model to study the different factors that influence course choice in higher education. The different factors (given the availability of information) considered relate to ability, gender, cost of higher education, socio-economic and geographical location. The results indicate that gender polarization is apparent between humanities and engineering. The predicated probabilities bring out the dichotomy between the choice of courses and levels of living expressed through consumption expenditures in terms of professional and non-professional courses. Predicted probabilities of course choices bring in a clear distinction between south and west regions preferring engineering and other professional courses, whereas north, east and NES prefer humanities.
Design/methodology/approach
The present paper follows the same approach as that of Turner and Bowen (1999). The Multinomial regression is specified as
Findings
The results indicate that gender polarization is apparent between humanities and engineering. The predicated probabilities bring out the dichotomy between the choice of courses and levels of living expressed through consumption expenditures in terms of professional and non-professional courses. Predicted probabilities of course choices bring in a clear distinction between south and west regions preferring engineering and other professional courses, whereas north, east and NES prefer humanities.
Research limitations/implications
Predicted probabilities of course choices bring in a clear distinction between south and west regions preferring engineering and other professional courses, whereas north, east and NES prefer humanities. This course and regional imbalance need to be worked with multi-pronged strategies of providing both access to education and employment opportunities in other states. But the predicted probabilities of medicine and science remain similar across the board. Very few research studies on the determinants of field choice in higher education prevail in India. Research studies on returns to education by field or course choices hardly exist in India. These evidences are particularly important to know which course choices can support student loans, which can be the future area of work.
Practical implications
The research evidence is particularly important to know which course choices can support student loans, which can be the future area of work, as well as how to address the gender bias in the course choices.
Social implications
The paper has social implications in terms of giving insights into the course choices of students. These findings bring in implications for practice in their ability to predict the demand for course choices and their share of demand, not only in the labor market but also across regions. India has 36 states/UTs and each state/UT has a huge population size and large geographical areas. The choice of course has state-specific influence because of nature of state economy, society, culture and inherent education systems. Further, within the states, rural and urban variation has also a serious influence on the choice of courses.
Originality/value
The present study is a value addition on three counts. First, the choice of courses includes the recent trends in the preference over market-oriented/technical courses such as medicine, engineering and other professional courses (chartered accountancy and similar courses, courses from Industrial Training Institute, recognized vocational training institute, etc.). The choice of market-oriented courses has been examined in relation to the choice of conventional subjects. Second, the socio-economic background of students plays a significant role in the choice of courses. Third, the present paper uses the latest data on Social Consumption on Education.
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Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry
This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry…
Abstract
Purpose
This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.
Design/methodology/approach
The data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.
Findings
The results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.
Originality/value
The association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.
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Madhavan Maya, V.M. Anjana and G.K. Mini
The study explores the perspectives of college students on the pedagogical shift as well as frequent transitions between online and offline learning modes during the COVID-19…
Abstract
Purpose
The study explores the perspectives of college students on the pedagogical shift as well as frequent transitions between online and offline learning modes during the COVID-19 pandemic in Kerala, the most literate state in India.
Design/methodology/approach
A descriptive cross-sectional study was conducted among 1,366 college students in Kerala during December 2021. A pre-tested questionnaire was sent using Google Forms to students of arts and science colleges. The authors analyzed quantitative data using descriptive statistics and qualitative data using thematic content analysis.
Findings
The reported advantages of online learning were increased technical skill, flexibility in study time, effectiveness in bridging the gap of the missed academic period and provision of attending more educational webinars. Students expressed concerns of increased workload, difficulty in concentration due to family circumstances, academic incompetency, uncleared doubts and addiction to mobile phones and social media during the online classes. The main advantages reported for switching to an offline learning mode were enhanced social interaction, effective learning, better concentration and reduced stress. The reported challenges of offline classes were fear of getting the disease, concern of maintaining social distancing and difficulty in wearing masks during the classes. The shift in offline to online learning and vice versa was perceived as a difficult process for the students as it took a considerable time for them to adjust to the switching process of learning.
Originality/value
Students' concerns regarding transition between different learning modes provide important information to educators to better understand and support the needs of students during the pandemic situations.
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The study has endeavored to assay the nexus between the converged version of the International Financial Reporting Standards (IFRS) on the performance of the Indian-listed…
Abstract
Purpose
The study has endeavored to assay the nexus between the converged version of the International Financial Reporting Standards (IFRS) on the performance of the Indian-listed manufacturing firms.
Design/methodology/approach
The study has randomly accessed the data of the Bombay Stock Exchange (BSE) listed Indian manufacturing firms using the Prowess IQ database. It has covered 2014–2016 as pre-IFRS and 2017–2020 as the post-IFRS convergence period. Moreover, the study has followed a longitudinal research design with cross-sectional time-series data and has used the difference-in-difference (DiD) technique to assess the effect of the IFRS convergence on firm performance (FP).
Findings
The results have indicated that the adoption of the Indian Accounting Standards (Ind AS) has unlikely reported better FP. It has concurred policy implications as full adoption rather than convergence could reap the benefits of the IFRS.
Originality/value
It has contributed to the existing body of knowledge by assaying the effect of the IFRS convergence on FP in developing economies like India using the DiD methodology. The study is an original piece of research and is free from plagiarism.
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Social media networks like Twitter, Facebook, WhatsApp etc. are most commonly used medium for sharing news, opinions and to stay in touch with peers. Messages on twitter are…
Abstract
Social media networks like Twitter, Facebook, WhatsApp etc. are most commonly used medium for sharing news, opinions and to stay in touch with peers. Messages on twitter are limited to 140 characters. This led users to create their own novel syntax in tweets to express more in lesser words. Free writing style, use of URLs, markup syntax, inappropriate punctuations, ungrammatical structures, abbreviations etc. makes it harder to mine useful information from them. For each tweet, we can get an explicit time stamp, the name of the user, the social network the user belongs to, or even the GPS coordinates if the tweet is created with a GPS-enabled mobile device. With these features, Twitter is, in nature, a good resource for detecting and analyzing the real time events happening around the world. By using the speed and coverage of Twitter, we can detect events, a sequence of important keywords being talked, in a timely manner which can be used in different applications like natural calamity relief support, earthquake relief support, product launches, suspicious activity detection etc. The keyword detection process from Twitter can be seen as a two step process: detection of keyword in the raw text form (words as posted by the users) and keyword normalization process (reforming the users’ unstructured words in the complete meaningful English language words). In this paper a keyword detection technique based upon the graph, spanning tree and Page Rank algorithm is proposed. A text normalization technique based upon hybrid approach using Levenshtein distance, demetaphone algorithm and dictionary mapping is proposed to work upon the unstructured keywords as produced by the proposed keyword detector. The proposed normalization technique is validated using the standard lexnorm 1.2 dataset. The proposed system is used to detect the keywords from Twiter text being posted at real time. The detected and normalized keywords are further validated from the search engine results at later time for detection of events.
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S. J. Oswald A. J. Mascarenhas
Ethics is fundamentally a science of social and collective responsibility. Ethics concerns human behavior as responsible or accountable. Because of the nature of social…
Abstract
Executive Summary
Ethics is fundamentally a science of social and collective responsibility. Ethics concerns human behavior as responsible or accountable. Because of the nature of social interaction, certain members of the society will bear greater authority, and hence, greater individual and social responsibility than others. In our world, personal responsibility and social responsibility are hardly separable. Personal responsibility becomes responsibility for the world because the person and the world are inseparable. In this chapter, we use the term responsibility from a legal, ethical, moral, and spiritual (LEMS) standpoint as some promise, commitment, obligation, sanctioned by self, morals, law, or society, to do good, and if harm results, to repair harm done on another. Hence, responsibility from a moral perspective is trustworthiness and dependability of the agent in some enterprise. Its inverse is exoneration – the extent to which one is excused from commitment and repairing the harm done to others by one’s actions. We apply the theories and constructs of executive responsibility to two contemporary cases: (1) India’s Super Rich in 2014 and (2) the Fall and Rise of Starbucks. After exploring the basic notion of responsibility, we present a discussion on the nature and obligation of corporate responsibility into three parts: Part I: Classical Understanding and Discussion on Corporate Responsibility; Part II: Contemporary Understanding and Discussion on Corporate Responsibility, and Part III: A synthesis of classical and contemporary views of responsibility and their applications to corporate executive responsibility.
Manpreet Kaur and Sonia Chawla
The current study assesses the contribution of entrepreneurship education (EE) in strengthening entrepreneurial attitudes (EAs) and entrepreneurial intentions (EIs) among…
Abstract
Purpose
The current study assesses the contribution of entrepreneurship education (EE) in strengthening entrepreneurial attitudes (EAs) and entrepreneurial intentions (EIs) among engineering graduates in India.
Design/methodology/approach
Cross-sectional data were collected through an electronic questionnaire from 340 engineering students. Structural equation modeling was performed for hypothesis testing through SmartPLS4 software.
Findings
The findings demonstrated that EE, EA and EI are positively and significantly correlated. However, the moderation effect of gender on EE–EI linkage was found to be insignificant.
Research limitations/implications
The study provides comprehensive insights to understand EE effectiveness on students' EI and further opens the path for future researchers to investigate how the inclusion of other constructs in theory of planned behavior and human capital theory can raise the EI among students. Future research should target a larger sample size comprising students from diverse educational streams.
Practical implications
The findings of this research offer various practical contributions for educational establishments, policymakers and the government in formulating constructive educational interventions that fully trigger the student's EIs.
Originality/value
This study adds to the scarce theoretical examination of EE–EI using the human capital approach in developing countries. In addition, this study is highly relevant to the scarce theoretical and empirical support for investigating the contribution of EE in HEIs in India.
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This case study aims to analyse the different factors that cause a decline in an organisation's performance. It projects data for the prospective case readers to explore the…
Abstract
Purpose
This case study aims to analyse the different factors that cause a decline in an organisation's performance. It projects data for the prospective case readers to explore the possible approaches for the Chairman-cum-Managing Director (CMD) of Mahanagar Telephone Nigam Limited (MTNL) and Bharat Sanchar Nigam Limited (BSNL) to turnaround both the organisations. Furthermore, the case compels the readers to study the Indian Telecom industry to analyse the competitive behaviour and the consequent actions necessary to survive and thrive amongst their peers. From the theoretical perspective, the case emphasises the recent change observed in the Telecom industry regarding the transition from value-chain to value-network.
Design/methodology/approach
The authors collected the case facts and data for the case study from secondary sources like the latest news articles, the CRISIL database, company annual statements, company press releases and government regulatory body web portals.
Findings
The case study has identified the issues pertinent in the public sector companies in India, especially in the telecom sector, concerning leadership, pending government financial commitments and a slow-moving attitude towards taking action.
Originality/value
The case study highlights the management problems faced by the CMD of the two public sector telecom companies i.e. BSNL and MTNL.
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