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Referred data set produces reliable information about the network flows and common attacks meeting with real-world criteria. Accordingly, this study aims to focus on the use of imbalanced intrusion detection benchmark knowledge discovery in database (KDD) data set. KDD data set is most preferably used by many researchers for experimentation and analysis. The proposed algorithm improvised random forest classification with error tuning factors (IRFCETF) deals with experimentation on KDD data set and evaluates the performance of a complete set of network traffic features through IRFCETF.

In the current era of applications, the attention of researchers is immersed by a diverse number of existing time applications that deals with imbalanced data classification (ImDC). Real-time application areas, artificial intelligence (AI), Industrial Internet of Things (IIoT), etc. are dealing ImDC undergo with diverted classification performance due to skewed data distribution (SkDD). There are numerous application areas that deal with SkDD. Many of the data applications in AI and IIoT face the diverted data classification rate in SkDD. In recent advancements, there is an exponential expansion in the volume of computer network data and related application developments. Intrusion detection is one of the demanding applications of ImDC. The proposed study focusses on imbalanced intrusion benchmark data set, KDD data set and other benchmark data set with the proposed IRFCETF approach. IRFCETF justifies the enriched classification performance on imbalanced data set over the existing approach. The purpose of this work is to review imbalanced data applications in numerous application areas including AI and IIoT and tuning the performance with respect to principal component analysis. This study also focusses on the out-of-bag error performance-tuning factor.

Experimental results on KDD data set shows that proposed algorithm gives enriched performance. For referred intrusion detection data set, IRFCETF classification accuracy is 99.57% and error rate is 0.43%.

This research work extended for further improvements in classification techniques with multiple correspondence analysis (MCA); hierarchical MCA can be focussed with the use of classification models for wide range of skewed data sets.

The metrics enhancement is measurable and helpful in dealing with intrusion detection systems–related imbalanced applications in current application domains such as security, AI and IIoT digitization. Analytical results show improvised metrics of the proposed approach than other traditional machine learning algorithms. Thus, error-tuning parameter creates a measurable impact on classification accuracy is justified with the proposed IRFCETF.

Proposed algorithm is useful in numerous IIoT applications such as health care, machinery automation etc.

This research work addressed classification metric enhancement approach IRFCETF. The proposed method yields a test set categorization for each case with error reduction mechanism.

This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a Schedule C business loss and a resulting net operating loss (NOL) deduction, the consideration of hobby and passive activity losses, the tax treatment of funds received in a divorce settlement, and how an individual might handle a possible IRS examination. Students are asked to prepare a revised Form 1040 for the movie business loss and the individual NOL deduction based on evidence provided in the case. Sufficient information is provided in the case to identify audit “red flags” in a tax return. Using the tale of an actual movie production in a foreign country and its consequent tax implications can provide an attractive alternative to teaching tax accounting rules that are often considered by students as “dry”.

The case has practical value exhibiting forces creating sustainable livelihood at grassroots level and at the same time depicting how business and social goals can be reconciled through innovative mechanisms.

The case covers the journey of a social enterprise lead by a woman entrepreneur, run by women workers and providing livelihood to several rural women entrepreneurs through providing skill development training in making hand-made jute bags.

MBA and BBA

Teaching notes are available for educators only.

CSS 3: Entrepreneurship

The purpose of this study is to investigate consumers' post–purchase experience when buying fresh food online. It examines the key dimensions of post–purchase online customer experience (post–purchase OCE) that impact customer satisfaction and repurchase intention. It also explores the role of corporate image as a moderator.

An online survey was conducted in China to capture participants' post–purchase OCE, satisfaction, repurchase intention and perceived corporate image. Partial least squares structural equation modelling (PLS-SEM) was utilized to analyse data collected from 317 Chinese fresh food online shoppers. Moderated mediation analysis was conducted to analyse the moderating effect of corporate image.

Four post–purchase OCE dimensions “product-in-hand”, “customer support”, “benefits” and “packaging” significantly drive customers' repurchase intention by enhancing customer satisfaction. “Delivery” is not influential. Additionally, for firms with a good corporate image, customer repurchase intention is more easily affected by post–purchase OCE than firms with a lower level of corporate image.

The findings inform fresh food e-commerce firms of the critical post–purchase OCE dimensions that mostly drive customer satisfaction and help retain customers. Furthermore, it implies that firms with a good corporate image must provide high-quality post–purchase OCE that matches the image because the consequences associated with a poor post–purchase OCE can be severe.

This research is among the first to investigate fresh food post–purchase OCE. It also introduces the previously underexplored moderating role of corporate image.

The purpose of this study is to address the research gap about the impact of board and audit committee diversity (gender, ethnicity, age and education) on audit fee by using a balanced panel of listed firms in four Asian markets – Hong Kong, India, Malaysia and Singapore. The authors argue that a more diverse board and audit committee with the inclusion of females, international directors and directors of different education levels may act as a more effective and innovative mechanism to monitor and regulate important managerial decision such as audit fee.

The authors use a two-stage framework to address the endogeneity issue and the random-effects panel model to control for firm heterogeneity on a balanced panel of 200 firms in four Asian regions over 2011–2013 to examine the hypotheses presented in this study.

The authors find that diversity is a factor determining the level of fees paid to audit firms. A more diverse board and audit committee may demand audit services involving differential effort. Firms with more international directors on board and in audit committee pay a higher fee. In addition, a more educationally diverse board and audit committee also pay a higher fee. In contrast, a significant negative relationship is found between audit committee gender diversity and audit fees, but not between board gender diversity and audit fees, suggesting that a more gender-diverse audit committee asks for less audit effort and pays a lower audit fee.

The findings of this study are based on three years of data from the largest 50 firms in four Asian regions, which limits the generalizability of the results. Like other cross-country studies, the analyses in this study also have problems in controlling for all unobservable factors related to cross-country differences in regulations or institutional environments. Diversity can take other forms, including experience, profession, tenure and marital status which are not a part of this study and lay the foundation for future research.

A firm with a more education-diverse board is more committed to quality monitoring and demands higher audit effort, and consequently, higher fees are paid to audit firms. More educationally diverse board and audit committee exercise more effective monitoring and prefer greater audit effort.

Firms with more ethnic-diverse boards and audit committees may demand greater assurance for investor protection and pay higher audit fees. The complementary view of internal and external governance systems suggests more effective monitors may prefer additional protection through the purchase of more audit effort. The findings on education diversity and ethnic diversity are consistent with the argument of the complementary view.

This study highlights the significant impacts of diversity (gender, education and ethnicity) in the financial reporting process.

Using gender schema theory, this study aims to explore how children’s graphic t-shirts from clothing retailers in the USA differed on gendered themes for graphic t-shirts targeting boys or girls, in addition to differences for shirts that were higher in cost.

This content analysis of children’s t-shirts included 866 child-targeted shirts taken from the online retail portals from 11 clothing retailers in the USA. Shirts were coded for gendered themes on the front torso part of the shirt and included traditional boy themes (e.g. aggression, instrumentality) and girl themes (e.g. compassion, passivity). In addition, the retail prices for each shirt were recorded at the time of data collection.

The results demonstrated that children’s graphic t-shirts starkly differentiate between femininity and masculinity based on their target. Boys’ shirts were significantly more likely to feature active themes, whereas girls’ shirts were more likely to focus on social belonging and interpersonal connection. Boys’ shirts were also more likely to display themes linked to dominance/aggression but not compassion. Girls’ shirts were more likely to tout both shyness and attention seeking. Finally, results generally showed that higher priced t-shirts were less likely to feature gender stereotypes than lower-priced t-shirts.

To the best of the authors’ knowledge, this is the first known study that has looked at the marketing of children’s clothes in retail environments with a specific focus on gender and gender stereotyping.

Entrepreneurship, Business Strategy.

The case is designed for business students at the undergraduate or MBA levels in courses that deal with social entrepreneurship. The case describes the future growth potential of the exotic vegetable/fruit market in emerging economy India and lends itself for use in Rural Management courses as well.

Nisarg Nirman Agro Products Private Limited (hereafter referred as NNPL), a social farming venture, was started by Anjali Churi in the year 1997 in India. Churi, an agriculturist at heart, was always interested in experimenting and conducting research on new crops. What started as a small research experiment soon prospered to become a commercial venture producing and selling exotic vegetables to the Indian business customers, such as the five-/four-star hotels, premier clubs, hypermarkets, etc. NNPL was one among the pioneers to start the cultivation of exotic vegetables in the country. Their indigenous produce was of high quality. Their business customers were benefitted by the freshness of their products as well as competitive pricing as compared to their earlier imports. In her journey to commercial prosperity, she adopted co-operative farming, thus providing employment and livelihood opportunities to Indian farmers. Over the period, NNPL was invited to provide agriculture consulting to some of the other countries, such as Maldives, Thailand and Israel. In 2014, the company boasted of an indigenous produce of 95 different varieties of exotic vegetables and fruits, with 34 clients across the country, revenues to the tune of INR40 million and touching lives of more than 600 farmers across the country. The Indian exotic vegetables market had a promising future. Churi desired to expand her venture but in a manner that could systematically impact and generate employment opportunities for the rural Indians. She was at crossroads to deciding what could be such a venture, agro-processing or agro-tourism? Any such expansions required substantial investments for agricultural research activities. The case is structured to achieve the following pedagogical objectives: a social entrepreneur's ability to identify and exploit the market opportunity for growing own venture as well as generating a larger social impact; understand the industry's change trajectory and its impact on the venture; understand the importance of such business models of cooperative farming in populous emerging economies such as India where 70 per cent of the population resides in rural India.

The case that maps the growth/challenges of a social farming venture and allows students to: understand that small social venture also has the ability to generate a larger social impact; evaluate the venture's strategic positioning and scope in a competitive environment; and evaluate the need and potential of business models as cooperative farming to generate employment at the base of the pyramid in populous emerging economy as India.

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Following the landmark 2003 Ontario Court of Appeal decision legalizing same‐sex marriage, some same‐sex couples sought to formalize their unions through legal marriage. The purpose of this paper is to explore the personal and political reflections of recently married same‐sex couples on the meaning of their marriages for themselves, their partners, their community as well as the implications for progressive social change in the broader social world.

An ethnographic approach was employed to semi‐structured in‐depth qualitative interviews with six lesbian and gay couples.

An emerging thesis is that, while seeking access to a most conventional and conformist institution, same‐sex couples inadvertently become “cutting edge” couples as they make public their declarations of love and commitment and model new and challenging notions of marriage.

The paper provides a snapshot of a small number of interviews that took place approximately 11 months after the Ontario Court of Appeal decision.

Law should take into account the importance of social and legal recognition of marriage for all. The heteronormativity of marriage is thus challenged from within, to make these types of marriages truly cutting edge.

The paper provides evidence of the personal and political reflections of people who had the choice to get married and did, at a time when this was seen as really cutting edge. Few personal accounts exist which provide a picture of the continued importance of marriage to human beings.

The marketing of immersive and competitive online gaming products has proliferated in recent times. Consumption has also shown a substantial increase, especially among children. Such elevated levels of gaming have adversely affected children’s overall well-being. This paper aims to examine the role of parental attachment variables in enhancing children’s self-control behavior in counteracting the adverse effects of excessive gaming. The role of gender in excessive gaming is also studied.

A conceptual framework is tested that examines the direct relationship of features of parental attachment with excessive online gaming behavior and an indirect effect through the mediation of a child’s self-control construct using structural equation modeling.

The findings indicate that parental attachment through self-control can play a significant role in limiting excessive gaming behavior among vulnerable young gamers. Excessive gaming behavior was more pronounced for boys than girls. Alienation explained excessive gaming behavior among girls, while communication was significant for boys, but in a reversed direction.

All possible antecedent variables from the literature, like parental rearing style, that may further contribute to developing a comprehensive theoretical framework could not be studied.

The study suggests that the priming of children achieved through parental attachment relationships may help prevent excessive gaming behavior among vulnerable young gamers.

This study addresses the gap in the understanding of parental attachment features related to excessive gaming among different genders. It also establishes the role of the intervening mechanism of a child’s self-control in regulating behavior in relation to excessive gaming in the Indian context.

The purpose of this study is to understand the role and impact of gender on reading habits. It is an attempt to explore the probable reason why or why not gender differences take place concerning reading time, reading purpose, reading resources and digital devices among undergraduate students in the digital environment.

For this study, the researcher used a survey-based approach. To accomplish the study’s goals, a meticulously designed questionnaire has been disseminated among undergraduate students in selected colleges located in the western district of Tripura, a northeastern state in India.

The study found that female respondents have a slightly higher level of liking for reading than males. For both genders, the major purpose of reading is to enhance their knowledge unvaryingly. Furthermore, it has been observed that female respondents read electronic and print reading material more frequently compared to their male counterparts. Female respondents read fiction more frequently than males in print form. Both genders have more ease in reading print resources than digital resources. Among all digital devices, respondents are most competent at using mobile devices and prefer them for digital reading.

As part of the pilot study, investigators surveyed a limited sample population, where the participation of students was further lower because of the unavailability of students.

The gender-based level of competency with digital devices is studied as a variable among the adult population to measure its correlation with reading habits.