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The authors have attempted to reveal the impact that transparency and disclosure (T&D) and financial distress (FD) have on the valuation of banks working in India. T&D involves disclosing the firm's operational and financial performance and corporate governance practices. FD is a position in which a company or individual is not in a condition to fulfill their promise of paying their obligations on time.

In this study, the authors have used panel data analysis (PDA) and secondary data of 34 banks working in the Indian banking sector for four financial years, i.e. 2016 to 2019.

This study has established that FD and T&D have a positive and significant impact on the valuation of firms. The authors also find evidence that T&D significantly impacts the value of firms under the influence of FD.

The present study implies that it will help firms realize how significantly the transparency level and disclosure policies impact their value in the market. Firms can understand how badly distressing situations can impact the company's whole image. This learning will encourage them to start managing their money and debts efficiently.

The authors study has considered T&D as an independent variable and FD as a moderating variable to find the interacting impact of T&D and FD on the valuation of banks working in India. No such study has come to the authors' knowledge that has established such a relationship of variables in the study.

This research paper investigates the theoretical frameworks encompassing a nuanced analysis of the digital divide in the Indian educational context, recognising that it is not merely a matter of technology access but also the ability to effectively use the resource for enhancing learning outcomes. This research provides valuable insights for fostering a more equitable and digitally inclusive learning environment by integrating conceptual insights with empirical evidence. The New Education Policy (NEP), India 2020 firmly emphasises the appropriate integration of technology into the teaching-learning process to develop relevant competencies. The pertinent question is, for India to conquer the second digital divide challenge, is the pace of technology accessibility and skill development sufficient?

The paper is a desk research, using secondary data from the Unified District Information System for Education (UDISE+), the Indian Government database of schools. A structured dataset has been created for all years, where states are grouped in descending ranking order of availability of infrastructure and teachers trained. A colour key segregates the States into three zones demonstrating their different levels of performance – high (green), moderate (blue) and low (yellow). The purpose is to identify state/s that have moved from one zone to another and, thereafter, analyse the reasons behind the movement.

Almost all states remained in the same digital resource availability zone for the four years studied, except for a limited few. Despite government interventions through higher budget allocation and targeted policies, growth rates of teacher training in computer usage slowed down post-COVID-19. A high positive correlation between Teachers' training in computer usage and the availability of computer and Internet facilities in schools indicates that an increase in digital infrastructure in schools is highly linked to teachers' training in computer usage and would ultimately translate into better use of digital resources to impart equitable education opportunities.

Primary data collection through interviews might have added to the critical findings. Therefore, researchers are encouraged to test the proposed propositions further on a case-by-case basis for any state under consideration.

Enhancing digital infrastructure in schools and building digital competence in teachers must be understood in the context of the learning organisation and the beneficiaries' attitudes at the meso-level to expand stakeholder motivation towards digital internalisation. This requires continuous engagement with education institutions as professional learning organisations, which will thereby help develop a decentralised context for teacher competency building. Collaboration, continuous monitoring of the outcomes of professional development programs, and sharing best practices are crucial in improving teacher readiness for digital education.

Access to tangible resources, such as computers, Internet connectivity and educational software, and developing intangible resources, such as teacher digital competencies, will play a pivotal role in shaping students' learning experiences. By studying the discrepancies in digital resource accessibility and teacher technology adoption, this research endeavours to add to the efforts towards enhancing the educational landscape.

This paper seeks to address a critical issue in the Indian education system and contribute to the ongoing effort to prevent the widening of the second and third digital divide in schools, and help achieve UN SDG Goals 4 and 10.

Bacterial cellulose (BC) is an ideal alternative filtering material. However, current functionalization approaches for BC have not been fully discovered industrially as well as academically applying textile processing. This study aims to create a sustainable fabric-like membrane made of BC/activated carbon (AC) for applications in filtration using textile padding method, to protect people from respiratory pandemics.

Fabric-like BC is first mechanically dehydrated then AC is loaded via a textile padding step. The finishing efficacy, properties of fabric-like BC/AC and NaOH pretreatment are analyzed and characterized by scanning electron microscope (SEM), field emission scanning electron microscope (FE SEM), X-ray diffraction (XRD), CIELab color space, color strength (K/S), nitrogen adsorption-desorption isotherm including Brunauer–Emmett–Teller (BET) specific surface area and Barrett–Joyner–Halenda (BJH) pore size and volume.

This research results in a fabric-like BC/AC with pore diameters of 3.407 ± 0.310 nm, specific surface area of 115.28 m²/g and an efficient scalable padding process, which uses 8 times less amount of chemical and nearly 30 times shorter treating duration than conventional methods.

Our globe is now consuming an alarming amount of non-degradable disposable masks resulting in massive trash buildup as a future environmental problem. Besides, current disposable masks requiring a significant upfront technological investment have posed challenges in human protection from respiratory diseases, especially for countries with limited conditions. By combining a sustainable material (BC) with popular padding method of textile industry, the fabric-like BC/AC will offer sustainable and practical values for both humankind and nature.

This research has offered an effective padding process to functionalize BC, and a unique fabric-like BC/AC membrane for filtration applications.

Distressed companies create panic among investors. The overall effect comes on the economy and leads to a degraded image and value of all the companies operating in a country. These distressing situations are harmful to the efficient development of a country in process of development. Financial distress (FD) is when a company or individual cannot promise to pay their obligations on time. Therefore, to analyze the threatening impacts of FD, the current study aims to reveal the impact of FD on the debt ratio (proxy of capital structure) of firms working in India.

Panel data analysis (PDA) has been used in the current study to analyze the data and generate novel results. The authors have considered the secondary data of firms present in the S&P BSE 100 index for ten financial years, i.e. 2010 to 2019.

This study has established that FD has no significant impact on the firm's capital structure. In addition, it has also been proved that asset size, learner's index, market capitalization and operating profit margin (OPM) have no interacting impact on the association between FD and the capital mix of firms.

As per the authors’ observation, no such study has been conducted till now that involves finding out the moderating impact of four different but significant factors of the business environment (assets size, learner's index, market capitalization and OPM) on the association between FD and capital structure of companies operating in a such an extensive and diverse economy.

Ensuring adequate access to food to all has remained a major challenge of the 21^st century. To aid the effort of hunger alleviation, many studies have quantified the prevalence of undernourishment (PoU), mostly at the national level. There has been limited attention to understanding the intra-country variation in undernourishment estimates.

Unlike past studies, this study tracks the substantial regional heterogeneity in the undernourishment status within Nepal. Employing Food and Agriculture Organization's methodology and Nepal Living Standards Survey data from 1995, 2003 and 2011, household energy consumption and requirements are computed to determine regional undernourishment.

Nepal's PoU declined between 1995 and 2003 but increased after 2003 affecting approximately 7.6 million Nepalese in 2011. The Terai domain – Provinces 2 and 5 – are found to be the most vulnerable to undernourishment concerns likely because of economic and natural shocks. Province 4 achieved higher progress in alleviating undernourishment during 2003, but its PoU doubled in 2011 (as in Province 6).

By examining where and how many are undernourished within Nepal, this study has provided a more accurate picture of the PoU for better-targeting assistance to improve the livelihood of its citizens.

Past studies indicate substantial variation in food access and PoU within Nepal. While they provide some answers to “where and how many” questions for some districts, provinces, belts and urban/rural domains at the cross-sectional level (or for selected locales), few have examined intra-Nepal heterogeneity, especially over time. Therefore, this study explores where and how many within Nepal have been undernourished during the past three decades.

This empirical research aims to provide organisations with useful information on how teleworking has affected employee commuting, allowing organisations to adapt working conditions to the new social context. This research sets out to provide evidence on the behaviour of teleworkers in terms of the mode of transport chosen when commuting to work physically.

This research is based on a survey conducted in Madrid based on a theoretical approach grounded in the theory of planned behaviour (TPB) and discrete choice models. Exploratory factor analysis (EFA) and discriminant analysis have been used to determine the variables that influence the mode of transport chosen by teleworkers when commuting in person.

The results indicate the prevalence of private car use by teleworkers when working at the office, finding that attitudes and satisfaction with modes of transport significantly influence their choice. The characteristics and frequency of teleworking, however, are not significant, which indicates that teleworkers attach greater importance to their preferred mode of transport, regardless of the disadvantages.

This research provides empirical evidence using an inductive approach to understand the challenges that organisations are facing with regard to teleworking since commuting behaviour has changed for teleworkers. This requires organisations to give significant reconsideration to the issue of commuting as an important component of working time that could condition employee satisfaction and, therefore, the retention or recruitment of talent. Furthermore, residence and mobility changes afford organisations better access for recruitment, notwithstanding urban planning implications.

The purpose of this study is to understand the situation of hotels and tourism industry in Malaysia during and in post Covid-19 and to mitigate indirect damage caused by COVID-19 to the hotel business and tourism industry by examining the factors that have an influence on hotel’s customer satisfaction rating and revisit intention through an integration of service quality (SERVQUAL) framework and expectation-confirmation theory (ECT).

The SERVQUAL and ECT were considered the underpinning theoretical models but are integrated and extended by including a few additional variables. Data were collected from 458 respondents of travelers and hotel customers in Malaysia and analysed by applying partial least squares structural equation model technique.

The empirical results established that significant positive relationships exist between the three newly emerged independent variables (IVs), namely, hygienic practice, greenness of service and digitalization and hotel customer satisfaction towards hotel revisit intention, and only two variables from SERVQUAL, namely, reliability and assurance, have a significant relationship with hotel customer satisfaction towards hotel revisit intention. The results reveal that customer satisfaction has significant direct effect between above-mentioned IVs and customers revisit intention.

The use of purposeful sampling method in only one country might limit the generalizability of the results. Future research should be planned to duplicate the current study using a sizable sample of participants from multiple countries and include other related factors related to the pandemic phenomena such as safety, hotel location and health value offered.

Theoretical findings imply that service quality is a dynamic theory that should be examined continuously to achieve sustainable and resilient performance in today’s competitive business environment, as some modifications inevitably occur over time and new factors could be emerged. Regarding practical implications, study findings proved the great significance of assurance, reliability, digitalization, greenness and hygienic practices on customer satisfaction towards intention to revisit to hotel. Therefore, it is critical for hotel management to retain hotel business industry in a way that fits and matches customer’s health protection, meets customer’s newly prompted expectations and needs and ensures resilience during unsettled times.

This study is unique as the newly emerged variables are included in the research framework, and thus it helps to close the literature gap by introducing an integrated SERVQUAL and ECT theoretical model, which rarely performs in this context and can be replicated or extended with validated scales. This study contributes to enhancing hotel and tourism sustainable service quality performance to achieve myriad economic and health values.

The provision of fair and remunerative prices to farmers through government intervention is one of the key debates to address the farmers' distress in India. This article identifies how different marketing channels are responsible for higher price realization over the officially announced minimum support price (MSP).

The study uses the NSSO-SAS, 2012–13 and NSSO-SAS, 2018–19 for Aggregate level data and Unit Level Data on the Situation Assessment Survey of Farmers' households. It uses logit regression to determine the factors responsible for better price realization.

Our major findings indicate that two factors importantly determine better price realization than MSP. Firstly, government agencies provide better prices for crops covered by MSP, such as paddy, wheat and cotton. However, the probability of receiving higher prices increases for some crops if the farmers belong to the upper land size classes and upper social category. Secondly, jowar, bajra, maize and ragi, other important crops that don't benefit from government agencies, may require higher levels of procurement at the state level.

The present study only analyzes selected major crops. Distance is an important factor in choosing a marketing channel that is not incorporated due to unavailability in NSS Data.

The study is based on the latest original empirical evidence and sheds light on the variation in price realization in different agricultural marketing channels in India.

The building sector contributes one-third of the energy-related carbon dioxide globally. Therefore, framing appropriate energy-related policies for the next decades becomes essential in this scenario to realize the global net-zero goals. The purpose of the proposed study is to evaluate the impact of the widespread adoption of such guidelines in a building community in the context of mixed-mode buildings.

This study decentralizes the theme of improving the energy efficiency of the national building stock in parcels by proposing a community-based hybrid bottom-up modelling approach using urban building energy modelling (UBEM) techniques to analyze the effectiveness of the community-wide implementation of energy conservation guidelines.

In this study, the UBEM is developed and validated for the 14-building residential community in Mumbai, India, adopting the framework. Employing Energy Conservation Building Code (ECBC) compliance on the UBEM shows an energy use reduction potential of up to 15%. The results also reveal that ECBC compliance is more advantageous considering the effects of climate change.

In developing countries where the availability of existing building stock information is minimal, the proposed study formulates a holistic framework for developing a detailed UBEM for the residential building stock from scratch. A unique method of assessing the actual cooling load of the developed UBEM is presented. A thorough sensitivity analysis approach to investigate the effect of cooling space fraction on the energy consumption of the building stock is presented, which would assist in choosing the appropriate retrofit strategies. The proposed study's outcomes can significantly transform the formulation and validation of appropriate energy policies.

Spiritual tourism is becoming a significant growth area of the Indian travel market, with more Indians opting to go on pilgrimage to popular religious cities. There are many spiritual destinations where some of this life's essences can be sought to enjoy harmony and peace. The study aims to prioritize motivators driving the intentions of the tourists to visit the spiritual destination.

The current study applied the analytical hierarchical process, a multi-criteria decision-making technique, on the sample of visitors from all the six spiritual destinations to rank the motivational factors that drive the intentions of the tourist to visit a spiritual destination.

The study's results postulated that spiritual fulfillment motives and destination atmosphere are the top prioritized motivations, while destination attributes and secular motives emerged as the least prioritized.

The research study provides valuable insights to the spiritual tourism industry stakeholders to target the tourists' highly prioritized motivations to augment the visits to a particular spiritual destination.

Previous research has explored the motivations and modeled their relationships with tourists' satisfaction and intentions. But, the present study has applied a multi-criteria decision-making technique to add value to the existing knowledge base.