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The overarching aim of this chapter is to explore the existing status of mentoring in accounting firms in India and Malaysia, to understand whether or not mentoring is gendered in these country contexts, and to investigate the impact of the size of the firm and country context on mentoring. The mentoring framework is used as a theoretical lens to understand the orientation of principals and partners towards the existing and future mentoring support and activities of micro-sized, small-sized, medium-sized, and family-owned accounting firms operating in both India and Malaysia. Data obtained from 40 in-depth interviews (n = 20 in India and n = 20 in Malaysia) are analyzed using qualitative data analysis software NVivo12. The findings obtained from the study indicate that mentoring support exists informally in accounting firms, mentoring support offered and mentoring activities undertaken are gendered, and the nature, extent and type of mentoring offered in accounting firms varies according to the size of the firm in both countries. The chapter presents important practical, theoretical and methodological implications of the study for avoiding gendered mentoring practices in accounting firms.

With the increasing demand for surveillance and smart transportation, drone technology has become the center of attraction for robotics researchers. This study aims to introduce a new path planning approach to drone navigation based on topology in an uncertain environment. The main objective of this study is to use the Ricci flow evolution equation of metric and curvature tensor over angular Riemannian metric, and manifold for achieving navigational goals such as path length optimization at the minimum required time, collision-free obstacle avoidance in static and dynamic environments and reaching to the static and dynamic goals. The proposed navigational controller performs linearly and nonlinearly both with reduced error-based objective function by Riemannian metric and scalar curvature, respectively.

Topology and manifolds application-based methodology establishes the resultant drone. The trajectory planning and its optimization are controlled by the system of evolution equation over Ricci flow entropy. The navigation follows the Riemannian metric-based optimal path with an angular trajectory in the range from 0° to 360°. The obstacle avoidance in static and dynamic environments is controlled by the metric tensor and curvature tensor, respectively. The in-house drone is developed and coded using C++. For comparison of the real-time results and simulation results in static and dynamic environments, the simulation study has been conducted using MATLAB software. The proposed controller follows the topological programming constituted with manifold-based objective function and Riemannian metric, and scalar curvature-based constraints for linear and nonlinear navigation, respectively.

This proposed study demonstrates the possibility to develop the new topology-based efficient path planning approach for navigation of drone and provides a unique way to develop an innovative system having characteristics of static and dynamic obstacle avoidance and moving goal chasing in an uncertain environment. From the results obtained in the simulation and real-time environments, satisfactory agreements have been seen in terms of navigational parameters with the minimum error that justifies the significant working of the proposed controller. Additionally, the comparison of the proposed navigational controller with the other artificial intelligent controllers reveals performance improvement.

In this study, a new topological controller has been proposed for drone navigation. The topological drone navigation comprises the effective speed control and collision-free decisions corresponding to the Ricci flow equation and Ricci curvature over the Riemannian metric, respectively.

A confluence of events has created an opportunity to rethink special education, including the lingering effects of the COVID-19 global pandemic, advances in technology, and changes in how special education is conceptualized and delivered. In this chapter, I discuss each of these in turn and then describe three possible futures for special education: maintain the status quo, revolutionize and revitalize special education, or abandon special education completely. The possibilities and implication of these alterative futures for students with disabilities are then considered.

This paper aims to propose an optimized overview of firefly algorithm (FA) over physical-natural impression of fireflies and its application in mobile robot navigation under the natural intelligence mechanism.

The brightness and luminosity are the decision variables in proposed study. The paper achieves the two major goals of robot navigation; first, the optimum path generation and, second, as an obstacle avoidance by co-in-centric sphere-based geometrical technique. This technique comprises the optimum path decision to objective function and constraints to paths and obstacles as the function of algebraic-geometry co-relation. Co-in-centric sphere is the proposed technique to correlate the constraints.

It is found that the present FA based on concentric sphere is suitable for efficient navigation of mobile robots at the level of optimum significance when compared with other approaches.

The paper introduces a novel approach to implement the FA for unknown and uncertain environment.

The purpose of this research paper is to explore the possibility to enhance the power transfer from piezoelectric energy harvester (PEH) source to the load. As the proposed gyrator-induced voltage flip technique (GIVFT) does not require bulky components such as physical inductors, it is easily realizable in small integrated circuits (IC) package thereby offering performance benefits, reducing area overhead and providing cost benefits for constrained self-powered autonomous Internet-of-Things (IoT) applications.

This paper presents an inductorless interface circuit for PEH. The proposed technique is called GIVFT and is demonstrated using active elements. The authors use gyrator to induce voltage flip at the output side of PEH to enhance the charge extraction from PEH. The proposed technique uses the current-voltage (I-V) relationship of gyrator to get appropriate phasor response necessary to induce the voltage flip at the output of PEH to gain power transfer enhancement at the load.

The experimental results show the efficacy of the GIVFT realization for enhanced power extraction. The authors have compared their proposed design with popular earlier reported interface circuits. Experimentally measured performance improvement is 1.86×higher than the baseline comparison of full-wave bridge rectifier circuit. The authors demonstrated a voltage flip using GIVFT to gain power transfer improvement in piezoelectric energy harvesting.

To the best of the authors’ knowledge, pertaining to the field of PEH, this is the first reported GIVFT based on the I-V relationship of the gyrator. The proposed approach could be useful for constrained self-powered autonomous IoT applications, and it could be of importance in guiding the design of new interface circuits for PEH.

The past two decades have witnessed exponential growth in the use of mindfulness-based programmes within professional workplace cultures. From digital media giants such as Google, Apple and Facebook, to Fortune 500 companies, hospitals, universities, and government departments, many contemporary workplaces now offer mindfulness-based programmes as a remedy for workplace challenges such as low productivity, employee stress and staff attrition. Using Google’s Search Inside Yourself Leadership Institute as a case study, this chapter adopts Lauren Berlant’s concept of ‘cruel optimism’ as a critical framework for re-evaluating the affective and relational experiences of mindfulness within the contemporary neoliberal workplace. Specifically, it considers the ways in which corporate mindfulness initiatives commonly use the rubric of ‘employee wellbeing’ and ‘self-care’ to pathologise employee experiences of boredom, dissatisfaction and stress while downplaying the social, political and economic factors that contribute to workplace dissatisfaction and employee burnout.

This study examined dossiers of informative pursual (DIPs), a particular type of secret police files, before and after the fall of Communism in Romania. These DIPs were often weaponized against citizens perceived to be anti-government.

Based on Buckland's (2017) concept of a document as an object with physical, mental and social parts, the study used thematic analysis to examine volumes of DIPs from 1945 to 1989 Communist Romania as well as several recorded reactions to the DIPs by the victims who were targeted by the Communist secret police.

Four themes were revealed by the study's findings and discussed within the manuscript: DIPs as unreliable epistemic tools, DIPs as tools to construct the identity of the “People's Enemy,” DIPs as weapons to fight the “People's Enemy” and DIPs as tools that could be used in counterattacks during post-Communism, including in political-economic blackmailing.

There are two major limitations to research of DIPs. First, since many DIPs have been stolen, copied illicitly or even destroyed, it is difficult to articulate precisely their actual or potential social and political effects. Researchers may often detect these effects only indirectly, based on information leaks in the news. Second, many victims of surveillance practices during the Communist period have chosen not to leave records of their reactions to reading the DIPs that targeted them.

Current and future comprehensive studies of DIPs can reveal possible parallels between surveillance by the Communist regime and the massive data-collection that occurs in democratic societies, particularly given the increased technical capabilities for processing data in these democratic societies.

Within documentation studies, secret police files and document weaponization have been particularly under-researched, therefore this study contributes to a small body of literature.

Purpose – To assess the claim of moral hazard proponents that individuals insulated from paying for the health care they use tend to demand more, often unnecessary, services, or engage in unhealthier behaviors than they otherwise would, collectively driving up demand and increasing health care spending (HCS).

Methodology/Approach – To test the hypothesis that moral hazard increases rather than decreases HCS, I apply a multivariate analysis to examine data from 21 OECD countries over a 20-year period, using out-of-pocket spending (OPS) as a proxy for moral hazard and as the key variable predicting HCS, controlling for other potential drivers of spending.

Findings – OPS is independently associated with HCS, yet in the direction opposite to what moral hazard theory predicts – about $13 higher HCS per additional $10 OPS (p = 0.000).

Research limitations – As with other cross-national studies, limitations include (1) inability to assess differences in health care delivery and quality within and across countries; (2) differences in the measurement and availability of variables across countries; (3) lack of access to data of potential significance, and (4) hard to evaluate cross-national political and cultural differences with implications for health policy.

Policy implications – At least in the United States, unless a fully publicly financed system to cover medically necessary services is implemented, the policy goals of extending adequate health insurance to a national population and controlling HCS nationally will not be met.

Originality/Value of Paper – Most research on moral hazard in US health care has drawn from comparisons within rather than among national health systems. Therefore, the originality and value of this cross-national study lies in its ability to identify variables that could not be included in single nation studies and which have the ability to inform policy and political action.

Venture capital and private equity.

This case is suitable for II MBA/Executive MBA (venture capital and private equity/entrepreneurship/business models/managing family business) courses.

Soliton is a technology and software services company with operations in India and the USA providing machine vision products and virtual instrumentation services. Soliton was started by Ganesh Devaraj in 1998 after his return from the United States after higher studies. Ganesh hails from a business family in Coimbatore that had interests in the textile spinning sector. The family had been in the textile business since the early 1940s and had revenues of Rs 400 million and employed about 700 people. Ganesh, not wanting to continue in the traditional family business, ventured into the technology sector using his academic and professional experience. His family was supportive of his venture and funded his company for the first two years of operation and for scaling up operations. Ganesh is now evaluating various sources of raising additional capital at a time when there was general slowdown in the automobile sector as a result of the global financial crisis.

The goal of this case study is to illustrate the complexities that exist in financing growth of companies in uncertain times. This following are the expected learning outcomes: discuss and understand the nuances between different sources of early stage funding: personal wealth, family, and angels; compare and contrast the differences between family funding and venture funding; and highlight the benefits and limitations of family funding.

Teaching notes are available.

A systems perspective of waste management allows an integrated approach not only to the five basic functional elements of waste management itself (generation, reduction, collection, recycling, disposal), but to the problems arising at the interfaces with the management of energy, nature conservation, environmental protection, economic factors like unemployment and productivity, etc. This monograph separately describes present practices and the problems to be solved in each of the functional areas of waste management and at the important interfaces. Strategies for more efficient control are then proposed from a systems perspective. Systematic and objective means of solving problems become possible leading to optimal management and a positive contribution to economic development, not least through resource conservation. India is the particular context within which waste generation and management are discussed. In considering waste disposal techniques, special attention is given to sewage and radioactive wastes.