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Benford's Law is an empirical observation about the frequency of digits in a variety of naturally occurring data sets. Auditors and forensic scientists have used Benford's Law to detect erroneous data in accounting and legal usage. One well-known limitation is that Benford's Law fails when data have clear minimum and maximum values. Many kinds of education data, including assessment scores, typically include hard maximums and therefore do not meet the parametric assumptions of Benford's Law. This paper implements a transformation procedure which allows for assessment data to be compared to Benford's Law. As a case study, a data quality assessment of oral language scores from the Early Childhood Longitudinal Study, Kindergarten (ECLS-K) study is used and higher risk data segments detected. The same method could be used to evaluate other concerns, such as test fraud, or other bounded datasets.

This paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association between FOC and risk disclosures.

We use data from the top 200 Indian listed firms as our sample and rely on ordinary least squares (OLS) for our results. In addition, we use the propensity score matching, Heckman selection model and instrumental variable estimates for robustness checks.

We find that FOC decreases the risk disclosures. However, the effectiveness of risk management committee composition (risk governance) mitigates the negative influence of FOC on risk disclosures.

The paper is built on the agency theory. Based on the agency theory, the ownership concentration has two implications: first, it reduces the conflicts between managers and shareholders. Here, the managers act in favour of shareholders and therefore, brings more risk disclosers. Second, it invites conflicts between controlling and minority shareholders. The study is, therefore, interesting to see the cost and benefits of FOC on risk disclosures.

The study has practical implications for the regulatory bodies to encourage risk disclosures and benefit the outsiders of the firm. It also has implications for the companies to see the benefits of risk management committee as improved risk governance.

It contributes to the literature of risk disclosures and risk governance in emerging economies. It is the first study to investigate the role of risk governance in mitigating the adverse effects of founder’s ownership on risk disclosures in developing economies. It also contributes to the theory of agency cost and information asymmetry.

This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market.

Utilizing a sample of 477 individual investors who actively trade on the Bangladesh capital market, this empirical study was conducted. The objective of this examination is to ascertain the investment trading behavior of retail investors in the Bangladesh capital market using multiple regression, hypothesis testing and correlation analysis.

The coefficients of market categories, preferred share price ranges and investment source reveal negative predictor correlations; all predictors are statistically significant, with the exception of investment source. Positive predictive correlations exist between investor category, financial literacy degree, investment duration, emotional tolerance level, risk consideration, investment monitoring activities, internal sentiment and correct investment selection. Except for risk consideration and investment monitoring activities, all components have statistically significant predictions. The quantity of capital invested in the stock market is heavily influenced by the investment duration, preferred share price ranges, investor type, emotional toleration level and decision-making accuracy level.

This investigation was conducted exclusively with Bangladeshi individual stockholders. Therefore, the existing study can be extended to institutional investors and conceivably to other divisions. It is possible to conduct this similar study internationally. And the query can enlarge with more sample size and use a more sophisticated econometric model. Despite that the outcomes of this study help the regulatory authorities to arrange more informative seminars and consciousness programs.

The conclusions have practical implications since they empower investors to modify their portfolios based on elements including share price ranges, investment horizons and emotional stability. To improve chances of success and reach financial objectives, they stress the significance of bettering financial understanding, active monitoring and risk analysis. Results can also be enhanced by distributing ownership over a number of market sectors and price points. The results highlight the value of patience and giving potential returns enough time.

This study on the trading behavior of investors in Bangladesh is unique and based on field study, and the findings of this study will deliver information to the stakeholders of the capital market regarding the investors’ trading behavior belonging to different categories, financial literacy level, investment duration, emotional tolerance level and internal feeling.

Digital healthcare once again emerges due to pandemic (Covid-19). Digital healthcare can be minimising the issue of accessibility, availability, accuracy and affordability of healthcare service during a pandemic. Digital healthcare playsa significant role to provide healthcare equity during the pandemic. This article presents the current trends and scenario of digital healthcare with a focus on health equity. The main objective of this chapter is to review the four aces of health equity in the digital healthcare literature. The scope and challenges faced by the policymakers to implementation of digital healthcare to improve health equity. This chapter considers the hybrid literature review based on the bibliometric and the systematic literature based on the various theme, sub-theme, concept and context-related health equity through digital healthcare. This study provides the previous and current research trends and preposition for the future researcher, healthcare professional, policymakers and digital healthcare innovators to invent the tool which leads the health equity through the digital healthcare in the healthcare.

The relationships among institutions, entrepreneurship, and economic growth are hotly contested topics. The objective of this present study is to conduct a systematic literature review aimed at comprehensively assessing the relationships between institutional pillars, entrepreneurship and economic growth.

Specifically, a comprehensive analysis of 141 empirical publications was carried out using the PRISMA protocol. The reviewed publications were taken from the Web of Science, Scopus and Google Scholar databases. Thirty-three articles that met the eligibility criteria of quality, relevance and timeliness of the publications were included in the the study.

Three key lessons emerged from the review. First, it was discovered that entrepreneurship and economic growth are influenced by three institutional pillars at various levels, including the regulatory, cognitive and normative pillars. Second, according to the type of institutional quality, the institutional pillars in a causal framework have a good or negative impact on entrepreneurship. Third, novel enterprise creation, self-employment, citizen employment, poverty alleviation, radical innovation, formalization of the informal sector, promotion of competition in existing and new markets, Gross Domestic Product (GDP) growth and the emergence of new business models that significantly improve quality of life.

The study proposes a conceptual framework for further exploring this important relationship based on solid empirical evidence. By providing a theoretically grounded framework, the paper fills the gaps in the literature and helps to clarify the relationship between institutional foundations, entrepreneurship and economic progress.

A few earlier studies presented infeasible heatline trajectories for natural convection within annular domains involving an inner circular cylinder and outer square/circular enclosure. The purpose of this paper is to revisit and illustrate the correct heatline trajectories for various test cases.

Galerkin finite element based methodology and space adaptive grid have been used to simulate natural convective flows within the annular domains. The prediction of heatlines involves derivatives at the nodes, which are evaluated based on finite element basis functions and contributions from neighboring elements.

The heatlines in the earlier work indicate infeasible heat flow paths such as heat flow from one portion to the other of isothermal hot walls and heat flow across the adiabatic walls. Current results illustrate physically consistent heat flow paths involving perpendicularly emerging heatlines from hot to cold walls for conductive transport, long heat flow paths around the closed-loop heatline cells for convective transport and parallel layout of heatlines to the adiabatic walls. Results also demonstrate complex heatlines involving multiple flow vortices and complex flow structures.

Current work translates heatfunctions from energy flux vectors, which are determined by using basis sets. This work demonstrates the expected heatline trajectories for various scenarios involving conductive and convective heat transport within enclosures with an inner hot object as a first attempt, and the results are precursors for the understanding of energy flow estimates.

Nowadays, in many organizations, products are not delivered instantly. So, the customers should wait to receive their needed products, which will form a queueing-inventory model. Waiting a long time in the queue to receive products may cause dissatisfaction and churn of loyal customers, which can be a significant loss for organizations. Although many studies have been done on queueing-inventory models, more practical models in this area are needed, such as considering customer prioritization. Moreover, in many models, minimizing the total cost for the organization has been overlooked.

This paper will compare several machine learning (ML) algorithms to prioritize customers. Moreover, benefiting from the best ML algorithm, customers will be categorized into different classes based on their value and importance. Finally, a mathematical model will be developed to determine the allocation policy of on-hand products to each group of customers through multi-channel service retailing to minimize the organization’s total costs and increase the loyal customers' satisfaction level.

To investigate the application of the proposed method, a real-life case study on vaccine distribution at Imam Khomeini Hospital in Tehran has been addressed to ensure model validation. The proposed model’s accuracy was assessed as excellent based on the results generated by the ML algorithms, problem modeling and case study.

Prioritizing customers based on their value with the help of ML algorithms and optimizing the waiting queues to reduce customers' waiting time based on a mathematical model could lead to an increase in satisfaction levels among loyal customers and prevent their churn. This study’s uniqueness lies in its focus on determining the policy in which customers receive products based on their value in the queue, which is a relatively rare topic of research in queueing management systems. Additionally, the results obtained from the study provide strong validation for the model’s functionality.

This study aims to determine experimentally factors affecting the satisfaction of retail stock investors with various investor protection regulatory measures implemented by the Government of India and Securities and Exchange Board of India (SEBI). Also, an effort has been made to gauge the level of satisfaction of retail equities investors with the laws and guidelines developed by the Indian Government and SEBI for their invested funds.

To accomplish the study’s goals, a well-structured questionnaire was created with the help of a literature review, and copies of it were filled by Punjabi retail equities investors with the aid of stockbrokers, i.e. intermediaries. Amritsar, Jalandhar, Ludhiana and Mohali-area intermediaries were chosen using a random selection procedure. Xerox copies of the questionnaire were given to the intermediaries, who were then asked to collect responses from their clients. Some intermediaries requested the researcher to sit in their offices to collect responses from their clients. Only 373 questionnaires out of 1,000 questionnaires that were provided had been received back. Only 328 copies were correctly filled by the equity investors. To conduct the analysis, 328 copies, which were fully completed, were used as data. The appropriate approaches, such as descriptives, factor analysis and ordinal regression analysis, were used to study the data.

With the aid of factor analysis, four factors have been identified that influence investors’ satisfaction with various investor protection regulatory measures implemented by government and SEBI regulations, including regulations addressing primary and secondary market dealings, rules for investor awareness and protection, rules to prevent company malpractices and laws for corporate governance and investor protection. The impact of these four components on investor satisfaction has been investigated using ordinal regression analysis. The pseudo-R-square statistics for the ordinal regression model demonstrated the model’s capacity for the explanation. The findings suggested that a significant amount of the overall satisfaction score about the various investor protection measures implemented by the government/SEBI has been explained by the regression model.

A study could be conducted to analyse the perspective of various stakeholders towards the disclosures made and norms followed by corporate houses. The current study may be expanded to cover the entire nation because it is only at the state level currently. It might be conceivable to examine how investments made in the retail capital market affect investors in rural areas. The influence of reforms on the functioning of stock markets could potentially be examined through another study. It could be possible to undertake a study on female investors’ knowledge about retail investment trends. The effect of digital stock trading could be examined in India. The effect of technological innovations on capital markets can be studied.

This research would be extremely useful to regulators in developing policies to protect retail equities investors. Investors are required to be safeguarded and protected to deal freely in the securities market, so they should be given more freedom in terms of investor protection measures. Stock exchanges should have the potential to bring about technological advancements in trading to protect investors from any kind of financial loss. Since the government has the power to create rules and regulations to strengthen investor protection. So, this research will be extremely useful to the government.

This work has societal ramifications. Because when adequate rules and regulations are in place to safeguard investors, they will be able to invest freely. Companies will use capital wisely and profitably. Companies should undertake tasks towards corporate social responsibility out of profits because corporate houses are part and parcel of society only.

Many investors may lack the necessary expertise to make sound financial judgments. They might not be aware of the entire risk-reward profile of various investment options. However, they must know various investor protection measures taken by the Government of India & Securities and Exchange Board of India (SEBI) to safeguard their interests. Investors must be well-informed on the precautions to take while dealing with market intermediaries, as well as in the stock market.

The purpose of this study is to investigate the pricing strategies for knowledge payment products, taking into account the quality level of pirated knowledge products, in the context of platform copyright supervision.

This study abstracts the knowledge payment transaction process and aims to maximize producer's revenue by constructing a pricing model for knowledge payment products. It discusses pricing strategies for knowledge payment products under two scenarios: traditional supervision and blockchain supervision. The analysis explores the impact of pirated knowledge products quality level and blockchain technology on pricing strategies and consumer surplus, while providing threshold conditions for effective strategies.

Deploying blockchain technology in platform operations can significantly reduce costs and increase efficiency. In both scenarios, knowledge producer needs to balance factors such as the quality of pirated knowledge products, the supervision level of platform, and consumer surplus to dynamically adjust pricing strategies in order to maximize his own revenue.

This study enriches the literature on the pricing models of knowledge payment products and has practical significance in guiding knowledge producer to develop effective pricing strategies under copyright supervision.

This study aims to investigate the role of aluminium (Al) in marine environment and the corrosion mechanism of galvalume coatings by conducting accelerated experiments and data analysis.

Samples were subjected to accelerated corrosion for 136 days via salt spray tests to simulate the natural conditions of marine environment and consequently accelerate the experiments. Subsequently, the samples were examined using various test methods, such as EDS, scanning electron microscopy (SEM), X-ray diffraction (XRD) and electrochemical impedance spectroscopy (EIS), and the obtained data were analysed.

Galvalume coatings comprised interdigitated zinc (Zn)-rich and dendritic Al-rich phases. Corrosion was observed to begin with a Zn-rich phase. The primary components of the corrosion product film were Al₂O₃ and Zn₅(OH)₈Cl₂·H₂O. It was confirmed that the role of Al was to form a dense protective film, thereby successfully blocking the entry of corrosive media and protecting the iron substrate.

This study provides a clearer understanding of the corrosion mechanism and kinetics of galvalume coatings in a simulated marine environment. In addition, the role of Al, which is rarely mentioned in the literature, was investigated.