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The learning outcomes are as follows: to decipher the role of technology in the supply chain management (SCM); to understand the importance of supply chain integration with various stakeholders in the supply chain in increasing efficiency and effectiveness; and to comprehend the challenges in the implementation of technology in SCM.

This case study presents Haryana’s challenges in implementing the digitization of the supply of food grains to the public. Mr Srinivas, a consultant to the Department of Food and Public Distribution, is required to suggest the future roadmap while accounting for the challenges faced in the digitization of the distribution of grains to the public in the state of Haryana. The students are expected to use the information given in the case and exhibits to discuss and critically think about the various stakeholders involved when change initiatives are implemented on an organizational level and recommend solutions based on the voices of various internal stakeholders.

Postgraduate/Masters in Business Administration/Masters in Management.

Teaching notes are available for educators only.

CSS 9: Operations and Logistics.

Informed trading has a strong liaison with the options market, as the risk in the options market is limited to the premium, leverage is high and the transaction cost is less. The purpose of this paper is to analyze the effect of options availability on the informed trading, occurring well before the merger and acquisition (M&A) announcements along with the crisis period and regulation effect.

The study employs event study methodology for 864 M&A announcements done by Indian acquiring companies in order to compute the abnormal returns and also examine the implied volatility and volume of call, putting options for the robustness check.

The results indicate that option listing status increases the possibility and magnitude of informed trading in the M&As, which gets more/less pronounced during and immediately after the crisis period when new regulatory reforms are introduced.

This study contributes to the efficient market theory and affirms that stock market of acquiring companies in India follow a semi-strong form of market efficiency around M&A announcements in the presence of options market.

This work reports on a study to measure tractor owners' (mostly farmers') repurchase behavior (RPB). While earlier studies have focused on the technical aspects of the tractors, none as yet have considered farmer intention and behavior for predicting purchase decision. A conceptual model was built considering all possible antecedents of farmers' RPB based on in-depth interviews and discussions with marketing managers. Interviews with customers were used to understand these antecedents or interactions with salespersons, either directly or indirectly during conversations or visits to stores. The authors have attempted to develop a scale on farmers' consumption experience from the perspective of farmers.

The model was validated using Smart-PLS, and the best tractor brand was identified using data envelopment analysis (DEA). At the village level, snowball sampling was adopted to identify potential tractor owners who had repurchased the same brand or a higher model as respondents.

Findings reveal that all the paths were found to be significant. Farmers' consumption experience (FE) seems to be the biggest predictor of RPB, followed by image, satisfaction and trust. The newly introduced construct FE has a significant effect on farmers' RPB. DEA results further indicate that most tractor companies function with 100% efficiency.

The study was carried out in India; it can be extended to other countries. Also, the sample was collected from one state in India and is cross-sectional in nature, so it cannot be generalized.

First, the authors developed a conceptual model considering all possible antecedents of RPB. No studies had yet developed a scale on FE. Second, the authors created a benchmark for the various preferred tractor brands from the farmers' perspective using DEA.

The study aims to report empirical evidence on the impact of mandatory adoption of International Financial Reporting Standards (IFRS) in India on the voluntary intellectual capital reporting (ICR) and its value relevance. The study also tests the effect of term-weighting schemes used for information retrieval studies in the domain area of ICR.

The study uses computational linguistics tools to measure ICR by Indian firms in the period 2014–2019. The study developed term frequencies for 23 ICR attributes using bag-of-words methodology from the annual reports. The word counts were used to construct two distinct measures of ICR, quantity and quality, deploying different term-weighting schemes, equal weighting and the term frequency-inverted document frequency (TF-IDF) weighting, respectively. A combination of parametric and non-parametric tests has been employed to examine the different hypothesis.

The quantity of ICR was found to have increased post-IFRS adoption. However, the quality of ICR had fallen significantly, which resulted in the loss of value relevance of ICR. Firms making higher disclosures but of inferior quality experienced suboptimal market returns. Variation in inter-firm ICR has reduced. Size effect and sector effect continue but have attenuated. The study acknowledges the enormous impact of term-weighting schemes, used for information retrieval studies, in the domain area of ICR.

The study strongly adds to the momentum in favour of a formal ICR standard to improve its quality, restore its value relevance and facilitate more effective decision-making where the valuation of a firm is a critical input. The study presages the firms not to make poor-quality disclosures to avoid suboptimal stock performance.

The study sheds light on the impact of the adoption of post-IFRS on ICR in India. The study establishes the effect of term-weighting schemes, used for linguistic studies, in the domain area of ICR and adds to the literature by explaining one of the critical reasons for the dichotomy in ICR trends.

The systematic risks related to credit financing has received significant attention in the academic domain during and after any financial crisis. However, the role of insurance has not been adequately studied in the context of crises. The extant literature also shows that the scale of credit financing depends upon the availability of credit insurance and on the policy orientation. Past evidence shows that demand for credit insurance was significantly high during the crisis period. Therefore, this chapter proposes to study the role of various combinations of these two aspects near the period of crisis. The findings of this chapter are based on the outcomesof previous research articles on these topics. The research articles are gathered from various online databases for the years 2000–2014 for the G7 economies. This chapter has alsoincluded facts from contextual policy documents on monetary and fiscal policies where it finds them necessary. Broadly, this chapter describes the role of policies when two mutually dependent industries interact and adversely impact market equilibrium.