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The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs.

This is an exploratory study in nature using a qualitative case study approach. The case requires an examination of DEWA's sustainability reporting (SR) in the context of Global Reporting Initiatives (GRIs). This case is designed to assist students in gauging DEWA's sustainability and explore how the company evaluates the materiality of sustainability issues.

With stakeholders' and investors' increased interest in sustainability, the authors argue that accounting programs should incorporate this topic into their curricula. The case enables students to focus on sustainability-related initiatives with DEWA that are aligned with GRI initiatives. The case might be instructive for both undergraduate and postgraduate students studying environmental and management accounting.

This case study is the first of its kind in the Gulf Cooperation Council (GCC) region to comprehensively analyze DEWA's sustainability practices concerning GRI-based SR. This study widens the understanding of DEWA's implementation of GRI standards in the preparation of its sustainability reports.

The purpose of this paper is to investigate a benchmarking project carried out by the Dubai Electricity and Water Authority (DEWA) as part of a structured benchmarking initiative. The project was based on the TRADE benchmarking methodology and this paper examines the tools, activities and outcomes that relate to each stage of the adopted methodology.

This study is based on case study methodology. Data were collected from various sources including analysis of project reports written by DEWA’s benchmarking team reporting on their activities during the project. Data were also collected from four project presentations given at different stages of the project. In addition, the research team held three meetings with the DEWA benchmarking team at different stages of the benchmarking project.

The results show the key challenges and successes faced during each stage of the benchmarking project. It indicates the actions taken to overcome the challenges and the role played by internal and external stakeholders in facilitating the success of the benchmarking project.

The study presents information that would guide organisations that wish to carry out a benchmarking project – and particularly those implementing benchmarking for the first time. The study provides a summary of the key lessons learnt by DEWA’s benchmarking team as a guide for other organisations.

Academic research has not adequately examined and analysed the stage-by-stage elements of a benchmarking project from the perspective of the implementing organisation. This study addresses this gap by detailing and analysing the experiences of a benchmarking project by tracking the stage-by-stage activities of the benchmarking team.

This study aims to empirically evaluate the performance of commercial banks operating in India.

The efficiency of the commercial banks is evaluated using the data envelopment analysis (DEA) approach. We measure the technical, pure technical and scale efficiency of the sampled conventional banks using the input-oriented model. We employed an extended DEA window analysis approach based on a panel sample of 47 banks in the Indian scenario. The period of study is from 2009 to 2018.

The results obtained from CRS and VRS measures envisage that Indian banks have failed to manage their inputs efficiently and convert them into outputs. It implies that Indian banks do not operate at an optimum level. Moreover, the results show that public banks exhibit superior efficiency scores followed by private and foreign banks. Apart from the aggregate sector level, we also investigate the performance of Indian banks at the individual level for in-depth analysis. The individual bank-level analysis reports that the public sector banks (PSBs) are the most efficient followed by foreign banks, whereas, the least efficient are the private banks.

The findings of our study have implications for government, financial institutions and policymakers to access the verve and flexibility of the Indian banking system. The government should consider restructuring inefficient banks to enhance overall performance. This can be considered by improvement in managerial efficiency, efficient allocation of scarce resources and appropriate scale of operation. However, the findings of the study should be interpreted in light of the period of study for the banks being operational (as we filter out banks that ceased to exist) in India and empirical methods employed. The results may vary if alternative measures are used.

The present paper investigates the efficiency of the Indian banking sector employing the Data Envelopment Window Analysis (DEWA) technique. To the best of our knowledge, the present study is perhaps the first one to employ the DEWA measure on the Indian banking industry to gauge their performance over time.

To put in common man’s language, Internet is a global network of computers; all of them speak same language. The real power of Internet is that it is available to anyone with a computer and a telephone. As Internet is proliferating like a web through out the globe, so will the complexity of the cyber laws, many countries have already laid down cyber laws including India. Security is the single biggest obstacle for the growth of e‐commerce. The Internet security is one of the most unfolded topic for the business environment. Every industry is demanding the Internet security based policies. The growing danger from crimes committed against computers, or against information on computers, is beginning to claim attention in national capitals. In most countries around the world, however, existing laws are likely to be unenforceable against such crimes. This lack of legal protection means that businesses and governments must rely solely on technical measures to protect themselves from those who would steal, deny access to, or destroy valuable information. Self‐protection, while essential, is not sufficient to make cyberspace a safe place to conduct business. National governments should examine the current statutes to determine whether laws are sufficient to combat all kinds of crimes.

During the past two decades, there has been a growing awareness of the impact of mental illness on the population (Regier et al., 1988; U.S. Department of Health and Human Services, 1999; World Health Organization, 2001). However, only recently have issues surrounding its effect on the labor force been raised (Berndt et al., 2000; Dewa & Lin, 2000; Kessler et al., 1999; Marcotte et al., 1999; Stewart et al., 2003).

The purpose of this paper is to examine the banking industry’s efficiency using the case of Yemen.

The paper utilises two-stage analysis to evaluate the efficiency adopting Data Envelopment Window Analysis (DEWA) in the first stage for the period 1996-2011. Furthermore, the paper addresses, in two-dimensional matrix, the stability and efficiency of the banking sector in order to assess their ability for survival. In the second stage, panel data analysis is applied to regress a set of bank-specific and macro-economic variables on the efficiency of the banking sector in Yemen in a comparative fashion between Islamic and conventional banks.

The findings of the investigation indicate that the Yemeni banking industry in general was on a declining efficiency’s trend with increased instability during the later period of the investigation. In addition, the study shows that most conventional banks were relatively stable, though inefficient, while Islamic banks were more efficient over the time. The results of panel data regression further suggest that efficiency is related to a number of determinants. Loan/financing, and profitability are the common key determinants of efficiency for both Islamic and conventional banks. However, other determinants have impacted differently for Islamic and conventional banks, which could reflect the uniqueness of their operation and structure.

The present study provides a basis for the regulators and bankers to assess the viability of the banking sector and proposes policies to restructure the industry in order to enhance the performance of the whole industry.

The paper presents new empirical findings on the efficiency of Islamic and conventional banks in Yemen.

The case study aims to provide students with an understanding of the challenges businesses face expanding into the home market after having an international presence through exports. It also throws light on operations in an emerging market economy – both rural and urban. The key objectives are to understand the leather footwear business operation in India, understand the challenges of expanding business in India, analyse strategies adopted to sustain and compete in India and identify the possible distribution strategies for the leather footwear business in India.

The case study focuses on Tata International Limited’s (TIL) leather and leather products business in India. The leather and leather products division was present in India since 1973 (Anand, 2020) and exported to more than 35 countries across the world (Anand, 2020). TIL did not want to miss the opportunity available in India and planned to expand its leather footwear business in the country. The company opened retail outlets in major Indian cities and an experience store in Dewas (Madhya Pradesh) in 2019. It aimed for a domestic presence along with the existing export business. However, the biggest challenge that was in front of V. Muthukumaran, head of leather products division at TIL, was how to go ahead with the idea of domestic expansion (Anand, 2020). Should the company expand the market through sister companies (Westside and Tata CliQ) in India? How and in what way should TIL plan for going through Westside and Tata CLiQ? Should Muthukumaran think of either the brick-and-mortar route or the online route or both?

This case study is designed for use in undergraduate and graduate early-stage programmes. This case study is primarily designed for use in Master of Business Administration and/or Bachelor of Business Administration programmes. The case study is ideal for courses on understanding the expansion in the domestic market, strategy, retail and international marketing. The teaching note discusses theoretical frameworks such as external environment analysis and SWOT analysis to devise distribution strategies. The case study mapped the distribution channel and decision alternatives for the company.

Teaching notes are available for educators only.

CSS 8: Marketing.

The UAE has set an ambitious target to become one of the most sustainable countries in the world. In addition, the country's infrastructure is playing a pivotal role in terms of electric vehicle (EV) usability with regard to its roads, power generation capacity, availability of charging stations and the drive towards customer adoption. The readiness for EVs in the UAE is assessed in this study as part of its development towards its sustainable target. This research aims to study EV readiness among the UAE car users from a sustainability perspective.

The proposed methodology follows with a comprehensive literature review to identify the various drivers of EV readiness and their contribution to sustainability. A list of hypotheses was developed based on the identified drivers to EV readiness. A questionnaire survey was designed to validate the hypothesis, and data were collected from consumers in the UAE. In total, 140 complete responses were received across different consumers and the results were studied using partial least square based structural equation modeling (PLS-SEM) method.

An initial framework for EV readiness was developed, and analyses of the variables that are driving the relationships was done. The analysis confirmed that quality of service, power quality and infrastructure are positively linked to EV readiness in the UAE. However, the role of blockchain as a moderator to enhance the relationship between power quality, infrastructure and sustainability is not significant, indicating blockchain adoption in the UAE is still nascent in nature. However, its adoption has some potential to save energy.

The research is limited to the UAE region in terms of sample collection and respondents' profile. Further, research on EV readiness seemed to be early at present and therefore this research on EV readiness and its associated variables could set future research directions.

Logistics industry and automotive industries will benefit from the outcomes of the study especially while operating in the UAE. Also, the research recommends EV makers to understand the relationship between quality of service, power quality, infrastructure, EV readiness and sustainability in order to move towards a more sustainable transportation future.

Insomnia is highly prevalent in prisoners. The purpose of this paper is a review of research evidence on interventions with sleep as an outcome (2000 to 2020) and rates of insomnia prevalence and associated factors in prisons (2015 to 2020).

An internet-based search used Medline, PubMed, PsycINFO (EBSCOhost), Embase, Web of Science and Scopus. Seven interventions and eight sleep prevalence or sleep-associated factor papers were identified.

Intervention research was very limited and the quality of the research design was generally poor. Interventions such as cognitive behavioural therapy for insomnia (CBT-I), yoga and mindfulness can be beneficial in a prison setting. This review identified a high prevalence of insomnia in prisons across the world, which was supported by recent evidence. Factors associated with insomnia include anxiety, depression, post-traumatic stress disorder, personality disorder and pain.

There is a need for appropriately powered randomised control trials of CBT-I in prisons and a need to use objective measures of sleep quality.

Due to a lack of an up-to-date review, this paper fulfils the need for a review of the evidence on interventions in prison settings with sleep as an outcome, rates of insomnia prevalence and associated factors in prisons.