Search results

The existing literature contains few references on the better adaptors of online distance education amongst STEM (read as science, technology, engineering and mathematics) and non-STEM (composed of humanities, social science and commerce) study groups in an Indian peri-urban context. The study's objective is to determine the better adaptor amongst these two study groups in online distance learning in higher education systems in an Indian peri-urban context.

The investigation was carried out prior to COVID-19 and during the pandemic. The inquiry is triangulated in nature with a disproportionate stratified random sampling approach used to pick 312 post-graduate students (STEM = 135 and non-STEM = 177) from a peri-urban higher education institute in West Bengal, India, using the “Raosoft” scale. Given the prevailing social distance norms, 235 samples of respondents from 312 students were evaluated via telephonic/online interviews during the COVID-19 period. The data were analysed using SPSS 22.

This study's investigations reveal that the STEM respondents have better digital profiles, better basic computing and Internet knowledge and greater digital usage for academic purposes before the pandemic times than the non-STEM group. This prior digital exposure has enabled the STEM group to cope with regular online distance education during the pandemic more quickly than the non-STEM group, as evidenced by their regular attendance in online classes and their greater awareness of its utilitarian role than the other group.

The study offers a way forward direction to evolve with more inclusive online distance learning in peri-urban Indian regions.

The first company under the Amara Raja Group was established in 1984, i.e. Amara Raja Electronics Limited (AREL) followed by Amara Raja Batteries Limited (ARBL). Its founder leveraged the presence of his family in Renigunta, a rural village in South India, and chose to start the industry there to create employment opportunities. Preference is given to local population in all ARG enterprises. Despite its strong people orientation, the HR department/function at ARG got strengthened only after Jaikrishna strived to make it central to business. The department's evolution has been demarcated in three phases. The first and second phase saw few initiatives, and during the third phase the HR department was structured according to the Dave Ulrich Strategic HR Model. While this structure had been successful until now, certain sections in ARG still doubted its sustainability.

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.

The aim of this research is to investigate how jay customer influence service employees’ customer orientation behaviour before and after COVID-19 from a policy perspective. This study will also assess whether jay customer or abusive supervision had a greater or lesser impact on service workers’ emotional stage and customer orientation during COVID-19.

The research adopted longitudinal approach to collect the data from Indian service employees engaged in various service organisations (such as airlines, hotels and restaurants). The gathered data over a 13-month period, with (T1) November 2019 and (T2) December 2020. A total of 412 employees responded to the T1 survey. Thirteen months later, of the 412 T1 respondents, 381 returned the second survey. The data collected through questionnaire via both personally visiting the hotel restaurants and airport and through online mode. The research used structural equation modelling and ANOVA for the analysis of results.

The results revealed that the indirect adverse effect of jay customer and abusive supervision on customer orientation via burnout has increased since the start of the pandemic. Furthermore, due to burnout, jay customers had a greater indirect influence on CO during the pandemic than abusive supervision. The result also shows that male employees experience the uncivil behaviour by the customer and the supervisor more frequently than that of female and transgender employees. These findings can be used to efficiently manage the stress of frontline service workers and to suggest policies during times of crisis, such as COVID-19.

This study contributes to the field of behavioural studies, mainly in the context of Indian hospitality industry. Policymakers and future researchers can use these findings to understand different customer-related issues from perceptive of Indian customer.

The originality and value of this study is related to its pioneering study of jay customer and abusive supervision before and after COVID-19 from policy perspective of Indian service sector. The value of such research work is associated with both scholarly and executive implications. Regarding the latter, this study examines the myopic nature of uncivil behaviour and helps service firms to understand and manage its different forms, conclusively also providing practicable executive directions on the problem.

While a substantial amount of research has been conducted in western societies exploring public attitudes toward police (ATP) among immigrants in recent decades, the question of how recently arrived immigrants view the police in Asian societies has been largely overlooked. This study aims to explore Southeast Asian immigrants' ATP in Taiwan and how assimilation, discrimination, affirmation, procedural justice, bifocal lenses and contact experiences – viewed simultaneously – impact their perceptions.

Using a combination of convenience and snowball sampling methods, a total of 579 completed survey responses were collected in Taiwan with a response rate of 89%. Structural Equation Modeling (SEM) was used to examine key factors that impact immigrants' attitudes toward the Taiwanese police.

The findings suggest that procedural justice and assimilation are two robust and direct predictors of immigrants' attitudes toward Taiwanese police. Immigrants from Southeast Asian countries who perceive that they have been treated fairly by Taiwan police tended to report more positive ATP. Likewise, higher levels of assimilation boosted confidence in the police. In addition, both nationality and marital status had a significant impact on perceptions of the police.

This pioneering study examines immigrants' ATP among four groups of Southeast Asians in Taiwan —namely, immigrants from Indonesia, Vietnam, Thailand and the Philippines. The use of SEM strengthens the robustness of the findings derived from this study.