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The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF).

The methodological design/approach was constructed by combining specific aspects of widely known management accounting and organizational change frameworks. The theoretical premise was based on the old institutional economics component of institutional theory. As such, this study used the case study method to examine and analyze the impact of this change in eight specific organizations using the new two-tiered organizational change framework.

This new framework analyzes the multidimensional facets of organizational change in the IAF. From the findings, it was observed that the change can be evolutionary, episodic, continuous and/or teleological, and people, organisms and organizations that are subject to it will react or respond to that change in a myriad of ways.

Moreover, the implications of change can be environmental, socioeconomic and political.

This study makes an intellectual contribution by introducing a new two-tiered organizational change framework to explain the IAF’s response to the environmental change factor of regulation.

The purpose of this paper is to investigate the microstructures, slag inclusions, morphology and composition of ancient Chinese iron coins exhumed from Emei Mountain and Baoji after 818‐966 years of being imbedded underground.

Metallography, scanning electron microscopy, energy dispersive spectrometry, X‐ray photoelectron spectrometry and Fourier transform infrared spectroscopy were employed.

The results showed that archaeological coins exhibited characteristics of a typical hypoeutectic white cast iron, with slag inclusions of FeS strips and phosphate. Porous or hexagonal platey corrosion products were discovered on the archaeological iron coin, which were mainly identified as Fe₂O₃, FeOOH, Fe_x(OH)_1−xCO₃ and Fe_x(OH)_1−xSO₄. The possible corrosion mechanisms for the iron coins were discussed based on the corrosion products.

This study revealed the characterization of corrosion products on archaeological iron coins and may provide guidance for the preservation of archaeological iron.

Traditional artisans are the worst victims of globalisation and corporate entry into their local economy and hand-driven production processes. For their rehabilitation, protection, preservation and promotion of cultural heritage, embedded, inter alia, in the built environment, a suitable framework need to be crafted within the broad domain of mandatory corporate social responsibility (CSR) envisaged under The Indian Companies Act, 2013. Conceived in the above backdrop, the study attempts to situate traditional artisans as stakeholders worthy of development interventions under CSR. For want of studies and notable interventions in the above context, few small CSR cases are reviewed and a number of worthwhile areas of interventions are proposed in terms of a wish list, drawn from the socio, economic, educational, employment and cultural milieu of traditional artisans. It is found that they come under the discretionary category of stakeholders, who possess the attribute of legitimacy, but they have no power to influence the firms and no urgent claims. The study points to the necessity for establishing a National Artisans’ Rehabilitation and Development Fund, besides artisan-friendly sharpening of the schedule of CSR activities in the Indian context.

The purpose of our study was two-fold: (1) to examine the effect of perceived value derived from perceived benefits and sacrifices in the adoption of artificial intelligence (AI) in talent acquisition and (2) to investigate the moderating role of human resource (HR) readiness in the association between perceived value and AI adoption intention.

A structured questionnaire was administered to 198 talent acquisition executives and HR professionals of Indian IT companies based on a purposive sampling technique. Partial least squares structural equation modeling (PLS-SEM) was used on the Smart PLS 2.0 platform to analyse the data and test the model.

Results revealed that perceived benefits and sacrifices significantly predict perceived value which significantly affects the HR professional’s AI adoption intention. The study further found that HR readiness moderates the link between perceived value and the intention of HR professionals to adopt AI in the talent acquisition process in the Indian IT industry.

IT companies are advised to continuously monitor and evaluate the performance of AI tools to ensure that they are meeting the recruitment process needs to leverage AI’s benefits in talent acquisition. This study seeks to provide the impetus for a planned AI adoption in talent acquisition.

This research provides ample evidence for the existing technology adoption theories. It explored the predictors of adoption by validating the value-based adoption model in the Indian context. It provides valuable insights into the practice of acquiring talents in the IT sector using artificial intelligence.

Feng found that political institutions (operationalized in terms of political repression, political instability and policy uncertainty) do matter for economic growth by constraining individuals’ decisions in their marketplace (Feng, 2003, p. 296). Political stability is also an important element among the World Governance Indicators developed by Kaufmann et al. as part of the World Bank project to assess good governance in 1996. Economic well-being is also dependent on political stability and consistency in governance policy. Loss of economic and political confidence is therefore accepted as a factor affecting economic well-being of a society. How far these hypotheses are supported or negated by evidence from Northeast region of India that has witnessed insurgency for six decades now is the object of enquiry in this chapter. Alongside pure economic indicators such as Gross State Domestic Product (GSDP) and FDI, this article looks at the play of political factors like stability of governments in the representative democratic paradigm sanctioned by the Constitution of India in the Northeastern states of India during the decade 2006–2016.

The focus of the current study to combat the ongoing pandemic by preventing the transmission using the Unmanned aerial vehicle system. The transmission of the COVID-19 pandemic can be avoided only by finding the infectious person at the right time. Despite the thermal scanning camera and artificial intelligence technology, finding the infectious individual at many occasions has become questionable.

The drones are equipped with the thermal vision camera to detect the human body temperature. In addition, they are equipped with the disinfect tank to sanitize the indoor and outdoor environments based on the requirement.

Once the lockdown eased, the experts fear that the infection rate can increase in the high-density population countries such as India. The drone with thermal screening and day vision camera can detect the infection of the person without any human intervention. Further, they can also be used to disinfect the public places by aerial spraying.

Using the drones to monitor the work places, shopping mall and education institution to identify the mask through artificial intelligence is viable without human intervention in short span of time.

COVID-19 impact on the global was awful. Finding a suitable technology to combat the COVID-19 is much necessary. This conceptual study proposed to use drone technology to identify the infection at right time even on densely populated streets. Further, artificial technology can be used to detect the person who was not wearing mask. Added to above, disinfect tank can be mounted to sanitize the area in the required places.

Millets are ancient grains, following wheat, that have been a fundamental source of human sustenance. These are nutrient-rich small-seeded grains that have gained prominence and admiration globally due to their super resilience in diverse climates and significant nutritional benefits. As millets are renowned for their nutritional richness, the demand for millet-based products increases. Hence, this paper aims in identifying the growing need for innovative processing techniques that not only preserve their nutritional content but also extend their shelf life.

In traditional times, heat was the only means of cooking and processing of the foods, but the amount of damage they used to cause to the sensorial and nutritional properties was huge. Millets’ sensitivity toward heat poses a challenge, as their composition is susceptible to disruption during various heat treatments and manufacturing processes. To cater to this drawback while ensuring the prolonged shelf life and nutrient preservation, various innovative approaches such as cold plasma, infrared technology and high hydrostatic pressure (HPP) processing are being widely used. These new methodologies aim on inactivating the microorganisms that have been developed within the food, providing the unprocessed, raw and natural form of nutrients in food products.

Among these approaches, nonthermal technology has emerged as a key player that prioritizes brief treatment periods and avoids the use of high temperatures. Nonthermal techniques (cold plasma, infrared radiation, HPP processing, ultra-sonication and pulsed electric field) facilitate the conservation of millet’s nutritional integrity by minimizing the degradation of heat-sensitive nutrients like vitamins and antioxidants. Acknowledging the potential applications and processing efficiency of nonthermal techniques, the food industry has embarked on substantial investments in this technology. The present study provides an in-depth exploration of the array of nonthermal technologies used in the food industry and their effects on the physical and chemical composition of diverse millet varieties.

Nonthermal techniques, compared to conventional thermal methods, are environmentally sound processes that contribute to energy conservation. However, these conveniences are accompanied by challenges, and this review not only elucidates these challenges but also focuses on the future implications of nonthermal techniques.

The purpose of this paper is to assess nutritional status among children with extra-hepatic portal vein obstruction (EHPVO).

Forty six children with documented EHPVO with age and sex matched siblings and controls were selected from the Department of Gastroenterology, Sawai Man Singh Hospital, Jaipur. Nutritional assessment was done by anthropometry and dietary recall method (24-h dietary recall method). Height for age and BMI for age were compared with WHO standards.

An equal percentage of EHPVO patients, siblings and controls (4.34 percent) were stunted. Nearly 23.9 percent EHPVO patients and their siblings and 30.4 percent of controls were severely wasted. Similar proportion of subjects had MAMA<5th percentile. Dietary intake was similar between the study groups. Growth velocity was similar among the groups after one-year follow-up.

Data from India regarding EHPVO are very scarce from India. One study from Sarin et al. in 1992 reported EHPVO-affected children to be growth retarded. The present study, in contradiction to this study postulates that the affected children may not be growth retarded because of the disease but heredity and environmental factors may play a role.

The main focus of the requirements engineering (RE) literature has been on the technical aspects related to the RE projects. Research has largely focused on the specific methods for collecting the requirements for an information system. Much less research has been conducted on the social and collaboration aspects of RE. To fill this gap, this paper aims to study the contribution of social factors, such as social ties, knowledge sharing and flexibility, for successful collaboration in RE teams.

The research followed the case study methodology. Data were collected from a successful RE and development project in a public sector company in Finland. The model for social collaboration by Kotlarsky and Oshri (2005) was applied as a starting point for analysis, but new concepts emerged during the coding process.

The results suggest that human-related aspects, such as flexibility, collective knowledge and transactive memory, were important for successful collaborative work in the RE team studied. The results show a clear connection between the collaboration factors in the RE process and the success of the end product.

The article fills a clear gap in the RE literature. It shows that human-related aspects are important in the RE process. This opens up new research avenues, such as investigating the effect of human-related factors on the whole lifecycle of a project.

The aim of this work is to study the tribocorrosion behaviors of Hastelloy C276 alloy sliding against AISI 316 stainless steel in artificial seawater and distilled water.

The electrochemical behaviors of Hastelloy C276 alloy are measured by potentiodynamic polarization method. The tribocorrosion properties are evaluated using an MRH-03 type ring-on-block test rig in artificial seawater with different salinity. The wear loss is determined by the difference of sample weight before and after tribocorrosion tests.

The results show that the typical passivation behavior is observed for C276 alloy in seawater. The Hastelloy C276 alloy has the maximum corrosion current density in 3 percent seawater, which is the synergism of salt concentration and dissolved oxygen in seawater. Friction coefficients are in general larger in distilled water compared with seawater. The wear loss in seawater is always higher than that in distilled water for both alloys. Seawater could reduce the friction coefficient and the wear resistance.

Many scientists focused on studying the friction behavior of passive metals sliding against alumina or zirconia, which was considered to act as inert antagonist in the experiments. However, there are few papers available on the tribocorrosion properties of passive metals sliding each other in corrosion mediums.