Search results

Solid, liquid and e-waste pose serious health hazards, environmental pollution and contribute to climate change. To address these issues of solid waste management (SWM), amidst many policy decisions, the Government of India roped in several institutions, including self-help groups (SHGs), into the Swachh Bharat Movement (Clean India Mission). This study aims to illustrate the significant contributions of SHG’s in tackling SWM, particularly the plastic waste menace in India, while fostering socio-economic values and sustainable development goals (SDGs).

Using a from-the-field approach, qualitative data were collected from 30 members of three SHGs to understand their significant contributions in mitigating plastic waste.

This research identifies three major themes: economic value creation, social value creation and SDGs via collection and reduction of plastic waste landfills. Furthermore, several related subthemes are identified.

This study offers pragmatic solutions to deal with plastic waste at personal, community, institutional and governmental levels. Moreover, it recommends engaging SHGs to promote sustainable waste management practices such as segregating wastes at source, regulating plastic bag usage, advocating behavioural change towards waste generation and protecting the environment.

The authors consider a proven case of SHG’s contribution to protect the environment and emphasize the need to involve more such groups in waste management practices.

The food industry is continuously developing its online services called food delivery applications (FDAs). This study aims to evaluate FDA's importance–performance and identify strategies to maximize its potential gains from a business partner's perspective.

Data are collected from 208 FDA partners in Indonesia. Importance–performance analysis (IPA) is applied to evaluate the FDA feature and extended the theory of potential gain in customer value (PGCV) to achieve potential gains from FDA business partners.

This study provides a clear and measurable direction for future research to develop FDA performance. Owning customer data, revenue sharing and competitive advantage are the most potential gains from joining the FDA from the business partner perspective.

The respondents are restaurants from the micro, small, and medium enterprises levels. Further research should involve middle to upper level restaurants to discover all business partners' perceptions. This will be very helpful for FDA providers interested in improving the best performance for all their partners.

FDA providers must focus on improving and maintaining the features of owning customer data, revenue sharing, competitive advantage, stable terms and conditions, customer interface, building customer loyalty, online presence, user credit rating, promotion and offers, delivery service and sales enhancement to increase consumer satisfaction and meet the expectations desired by business partners.

This research provides a meaningful theoretical foundation for future work. It extends the theory of PGCV using the value of a partner perspective as a substitute for customer value; hence, the authors call it a potential gain in partner value.

The major objective of this research work was to evaluate various physico-chemical characteristics, such as, chemical composition, antioxidant capacity, objective color and texture profile analysis (TPA) of the wheat flour/chickpea flour (CF) blends, so that nutritious baked products could be consumed by the type-2 diabetic persons.

Wholegrain wheat flour (WGF) and white wheat flour (WWF) were substituted with CF at 0 to 40% levels. These wheat flour/CF blends were analyzed for proximate composition, the prepared dough and baked breads were tested for objective color, antioxidant capacity as trolox equivalent antioxidant capacity (TEAC), malondialdehyde (MDA) and total phenolic content (TPC) and TPA.

WGF had the highest TEAC (117.42 mM/100g) value, followed by WWF (73.98 mM/100g) and CF (60.67 mM/100g). TEAC, MDA and TPC values varied significantly among all the three flour samples.

Inclusion of whole chickpea (without dehulling) flour in such type of blends would be another interesting investigation during the future research studies.

These research findings have a great potential for the production of these baked products for human consumption on an industrial scale.

Production of breads using wheat flour and CF blends would benefits the consumers.

Production of Arabic and pan breads using wheat flour and CF blends would, therefore, combine the benefits of both the needed proteins of plant origin and the health-promoting bioactive compounds, in a most sustainable way for the consumers.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

Additive Manufacturing (AM) conventionally necessitates an intermediary slicing procedure using the standard tessellation language (STL) data, which can be computationally burdensome, especially for intricate microcellular architectures. This study aims to propose a direct slicing method tailored for digital light processing-type AM processes for the efficient generation of slicing data for microcellular structures.

The authors proposed a direct slicing method designed for microcellular structures, encompassing micro-lattice and triply periodic minimal surface (TPMS) structures. The sliced data of these structures were represented mathematically and then convert into 2D monochromatic images, bypassing the time-consuming slicing procedures required by 3D STL data. The efficiency of the proposed method was validated through data preparations for lattice-based nasopharyngeal swabs and TPMS-based ellipsoid components. Furthermore, its adaptability was highlighted by incorporating 2D images of additional features, eliminating the requirement for complex 3D Boolean operations.

The direct slicing method offered significant benefits upon implementation for microcellular structures. For lattice-based nasopharyngeal swabs, it reduced data size by a factor of 1/300 and data preparation time by a factor of 1/8. Similarly, for TPMS-based ellipsoid components, it reduced data size by a factor of 1/60 and preparation time by a factor of 1/16.

The direct slicing method allows for bypasses the computational burdens associated with traditional indirect slicing from 3D STL data, by directly translating complex cellular structures into 2D sliced images. This method not only reduces data volume and processing time significantly but also demonstrates the versatility of sliced data preparation by integrating supplementary features using 2D operations.

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a collective implementation of and contribution to Sustainable Development Goals (SDGs). The UN SDG 16 “Peace, Justice & Strong Institutions” promotes the (re)building of effective and accountable institutions. In line with the institutional logics metatheory, we provide empirical evidence on how the alignment between social mechanisms alongside the reputation of higher education institutions (HEIs) and SDGs on transparent and responsible service (SDG 16) affect the students' overall experience. Using a sample of 142 UK HEIs, interpretative content analysis and ordinary least squares, the results show that integrating HEIs' responsible-oriented research agenda proactively with high sustainability reputation adds significantly to greater student satisfaction.

This study examines the relationship between investors' familiarity bias, including the home bias and endowment bias, and their financial situations, expectations and personal characteristics.

Using the 2019 Survey of Consumer Finances, the authors utilize an ordinary least squares regression to identify the presence of endowment bias and home bias in individual investors' direct stock holdings and use a Heckman selection model to examine determinants of the extent of endowment bias and home bias.

This study finds that investors with higher income and more education, men, non-white investors and people with greater risk tolerance are actually at a greater risk of endowment bias. This study also identifies a profile of investors that are more likely to have a home bias: with less financial sophistication, lower net worth, older, female, more risk-averse, with a positive expectation about the domestic economy and a relatively shorter investment horizon.

This paper is among the first to use US investors' directly reported stock holdings to examine the individual characteristics that are correlated with greater familiarity bias, providing financial professionals with information about how to allocate their limited time in providing education to a variety of clients.

The primary objective of the paper is to examine the asymmetric Cointegration and asymmetric causality between financial development and poverty alleviation on annual data in Indian context over the period from 1980 to 2019.

First nonlinearity test by Brooks et al. (1999) is applied to ascertain the nonlinear behavior of the variables used. Once the nonlinear behavior of variables is confirmed, asymmetric and nonlinear unit root tests by Kapetanios and Shin (2008) are applied to check for the order of integration of selected variables. Next, nonlinear autoregressive distributed lag model (NARDL) is employed to analyze the asymmetric Cointegration. Finally, Hatemi-j- asymmetric causality tests is applied to work out the direction of asymmetric causality.

The empirical findings document the existence of asymmetries in the short-run as well as long-run between poverty and financial development. The asymmetry reveals that negative financial development shocks leave a more profound impact on poverty alleviation than their positive equivalents. The findings of Wald's test also confirm the presence of asymmetric Cointegration. The asymmetric cumulative dynamic multipliers used to examine the behavior of asymmetries and adjustments with respect to time lend credence to the results calculated using NARDL estimator. This result exhibits the robustness of the model. Furthermore, the result emanating from recently introduced asymmetric causality test reveals a unidirectional asymmetric causality between negative shocks in financial development and poverty. The findings of the present study necessitate the need for investigating asymmetric and nonlinear effects in finance–poverty nexus, which existent literature has completely neglected, in order to have relevant policy conclusions.

The study used “Per capita consumption expenditure” as a measure for poverty due to lack of continuous time series data on headcount ratio. In future, researchers can extend this study by incorporating headcount ratio as a measure of poverty in their respective works. There is further scope of research on this issue by finding out the impact of formal and informal sources of credit on poverty separately. A panel data study for developing countries over a period of time could further confirm/negate the findings of the present study.

To the best of the authors’ knowledge none of the studies in Indian context has scrutinized asymmetric and nonlinear impact of financial development on poverty. To dredge up asymmetric structures at work, the authors have used the highly celebrated NARDL estimator. To enrich the existent body of knowledge along the lines of asymmetric (nonlinear) linkages, the authors have also used recently introduced asymmetric causality test by Hatemi-j-(2012) to find out the direction asymmetric causality.