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The purpose of this paper is to describe the Lane–Emden equation by the fractal derivative and establish its variational principle by using the semi-inverse method. The variational principle is helpful to research the structure of the solution. The approximate analytical solution of the fractal Lane–Emden equation is obtained by the variational iteration method. The example illustrates that the suggested scheme is efficient and accurate for fractal models.

The author establishes the variational principle for fractal Lane–Emden equation, and its approximate analytical solution is obtained by the variational iteration method.

The variational iteration method is very fascinating in solving fractal differential equation.

The author first proposes the variational iteration method for solving fractal differential equation. The example shows the efficiency and accuracy of the proposed method. The variational iteration method is valid for other nonlinear fractal models as well.

The purpose of this paper is the coupled nonlinear fractal Schrödinger system is defined by using fractal derivative, and its variational principle is constructed by the fractal semi-inverse method. The approximate analytical solution of the coupled nonlinear fractal Schrödinger system is obtained by the fractal variational iteration transform method based on the proposed variational theory and fractal two-scales transform method. Finally, an example illustrates the proposed method is efficient to deal with complex nonlinear fractal systems.

The coupled nonlinear fractal Schrödinger system is described by using the fractal derivative, and its fractal variational principle is obtained by the fractal semi-inverse method. A novel approach is proposed to solve the fractal model based on the variational theory.

The fractal variational iteration transform method is an excellent method to solve the fractal differential equation system.

The author first presents the fractal variational iteration transform method to find the approximate analytical solution for fractal differential equation system. The example illustrates the accuracy and efficiency of the proposed approach.

On a microgravity condition, a motion of soliton might be subject to a microgravity-induced motion. There is no theory so far to study the effect of air density and gravity on the motion property. Here, the author considers the air as discrete molecules and a motion of a soliton is modeled based on He’s fractal derivative in a microgravity space. The variational principle of the alternative model is constructed by semi-inverse method. The variational principle can be used to establish the conservation laws and reveal the structure of the solution. Finally, its approximate analytical solution is found by using two-scale method and homotopy perturbation method (HPM).

The author establishes a new fractal model based on He’s fractal derivative in a microgravity space and its variational principle is obtained via the semi-inverse method. The approximate analytical solution of the fractal model is obtained by using two-scale method and HPM.

He’s fractal derivative is a powerful tool to establish a mathematical model in microgravity space. The variational principle of the fractal model can be used to establish the conservation laws and reveal the structure of the solution.

The author proposes the first fractal model for the soliton motion in a microgravtity space and obtains its variational principle and approximate solution.

This paper aims to estimate the technical efficiency (TE) and its determinants in the handloom micro-enterprises of Assam (India) using the double-bootstrap data envelopment analysis (DEA) technique.

The study uses a random sample of 340 handloom micro-entrepreneurs from the three districts of Assam in India. The double-bootstrap DEA was used to calculate the TE and its determinants.

The findings reveal that handloom enterprises are only 60% technically efficient, suggesting room for improvement. The bootstrap truncated regression results demonstrate that the handloom firms’ TE is influenced by both entrepreneur-specific and firm-specific factors.

The implication lies in the fact that the management of a firm may figure out how much it can reduce its input utilization to produce the existing amount of output so that it can move along the TE ladder. Moreover, it can crosscheck the factors to weed out inefficiency.

This paper has made two significant contributions to the extant literature. Firstly, it fills the gap by way of accounting the TE of handloom micro-enterprises, which has so far been neglected. Secondly, it used the bootstrap approach, which otherwise is very rare in the discourse on the Indian manufacturing industry, let alone in the micro, small and medium scale enterprises sector.

The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies.

Using a sample of 323 listed companies, the authors empirically test whether there is a significant difference between converged IFRS (Ind.AS) and Indian Generally Accepted Accounting Principles (GAAP) (AS) reported figures and ratios and why companies adjust differently.

This paper reveals that fair valuation under Ind.AS causes a significant decrease in goodwill. A substantial decrease in both current and long-term liabilities because of non-recognition of proposed dividend, discounting of long-term provision per Ind.AS was also found. The variations in equity adjustment were significantly influenced by capital structure, level of family control and auditor type.

This paper provides insights to users who are interested in historical data, that Ind.AS brings significant changes in the accounting values and ratios and the impact differs among companies based on capital structure, ownership and auditor type.

This paper contributes to the literature of IFRS convergence in India by providing rational analysis of the differences between IFRS, Indian converged GAAP and Indian local GAAP among companies and its impact on accounting values.