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1 – 10 of 12Monika Aggarwal and Ramanjit Kaur Johal
Rural women entrepreneurship has been a domain attracting academicians and governments. This paper aims to to annotate existing literature in order to find a nexus between rural…
Abstract
Purpose
Rural women entrepreneurship has been a domain attracting academicians and governments. This paper aims to to annotate existing literature in order to find a nexus between rural women and entrepreneurship using a systematic literature review and bibliometric analysis. Further, it has a certain scope and direction of existing research by critically analysing the work published in the domain of rural women entrepreneurship.
Design/methodology/approach
Out of 213 documents, 192 were published during last 20 years till October 2020 in Scopus journals that were downloaded using the keywords “Women Entrepreneurship” OR “Female Entrepreneurs” OR “Women Entrepreneurs” OR “Female Entrepreneurship” AND rural were accepted for further processing. VOS-Viewer software has been used to present bibliometric analysis. A thematic analysis of top 10 papers and 26 open access papers has also been done.
Findings
It was found that research interest in the said domain gained momentum in the last decade only. India is the top country that is publishing maximum papers; the United Kingdom has the maximum citations. The existing studies have focussed on factors influencing entrepreneurship, impact of gender and role of government schemes in fostering entrepreneurship. It is recommended that future studies may explore few inadequately explored grey areas including impact of entrepreneurial education, microcredit and information technology on rural women entrepreneurship.
Originality/value
This literature review article contributes to the existing literature by identifying the scope and direction of the existing literature. Further, it helps in identifying the least explored areas that can be taken up for the conduct of future research.
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Hakas Prayuda, Fanny Monika and Martyana Dwi Cahyati
This study aims to discuss the results of fresh properties and compressive strength of self-compacting concrete using ingredients added red brick powder as a fine aggregate…
Abstract
Purpose
This study aims to discuss the results of fresh properties and compressive strength of self-compacting concrete using ingredients added red brick powder as a fine aggregate substitute. The results of the study were compared with the properties of fresh properties and compressive strength with ingredients added by rice husk ash, which is also a fine aggregate substitute. In addition, the initial compressive strength of each of these variations was also examined to accelerate the completion time of construction projects using self-compacting concrete.
Design/methodology/approach
This research was conducted in a laboratory by testing the characteristics of fresh and hardened properties of self-compacting concrete.
Findings
Fresh properties testing is carried out in the form of V-funnel, flow table, J-ring and L-box where all specimens produce quite varied flow rates. Compressive strength was estimated at ages 3, 7, 14 and 28 days with cylindrical specimens with a diameter of 150 mm and a height of 300 mm. The variation of fine aggregate substitutes used is 20, 40 and 60 per cent.
Originality/value
From the results of the compressive strength, it can be concluded that the added material is categorized as self-compacting concrete with high initial compressive strength, while at 28 days, the compressive strength test results are categorized as high-strength self-compacting concrete.
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Monika Sheoran and Divesh Kumar
The earth is under massive stress due to current level of consumption which has crossed the sustaining capacity of our planet. Thus, the need of the hour is to promote sustainable…
Abstract
Purpose
The earth is under massive stress due to current level of consumption which has crossed the sustaining capacity of our planet. Thus, the need of the hour is to promote sustainable production and consumption. The purpose of this study is to identify the basic barriers of sustainable consumer behaviour which are hindering the adoption of sustainable consumption.
Design/methodology/approach
This article is divided into two parts. The first part consists of a literature review based on 128 articles (1995 to 2020), which are spread over a period of 25 years. Based on the literature review, nine barriers of sustainable consumer behaviour were identified and put into three categories. In the second part, fuzzy analytical hierarchy process has been used to know about the relative weight of each barrier so that benchmarking/prioritising of basic barriers of sustainable consumer behaviour can be done.
Findings
This article identifies critical barriers affecting the acceptance of sustainable electronic products. High price, a perception of no environmental impact, no benefit in personal image, lesser use by family and friends, lack of awareness about the products etc. emerged as the potential barriers which need prime attention. The relative weight of each of these barriers has also been arrived at in this article which is expected to be beneficial for policymakers to focus upon important barriers. Impact of many of these barriers can be reduced through innovative approaches and solutions.
Research limitations/implications
This article will be helpful in future research in the field of sustainable consumer behaviour. Through the understanding of the barriers of sustainable consumer behaviour, companies, governments and industries can take suitable initiatives by modifying the policies and practices to reduce the impact of these barriers so that consumer behaviour can be made more sustainable.
Originality/value
The current article tries to identify the critical barriers to adoption of sustainable electronic products by the consumers. An extensive literature review, expert suggestions and consumer survey have been adopted to identify nine barriers. Although, multiple researches have been done in the field of sustainable consumer behaviour and adoption of sustainable electronic products, there is no research article which solely focuses on implementing Fuzzy analytical hierarchical process (AHP) approach to rank the barriers faced by consumers for adoption of sustainable electronic products. It has been concluded that high price of sustainable electronic products is the most critical barrier in adoption of sustainable consumer behaviour. Moreover, the relative ranking obtained with the help of Fuzzy AHP can be used by policymakers and organisations to promote and implement sustainability in consumer behaviour.
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Sharad Sharma, Mahesh Joshi and Monika Kansal
This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the…
Abstract
Purpose
This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice.
Design/methodology/approach
A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India.
Findings
The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation.
Practical implications
The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs.
Originality/value
The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.
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Prajwal Eachempati and Praveen Ranjan Srivastava
A composite sentiment index (CSI) from quantitative proxy sentiment indicators is likely to be a lag sentiment measure as it reflects only the information absorbed in the market…
Abstract
Purpose
A composite sentiment index (CSI) from quantitative proxy sentiment indicators is likely to be a lag sentiment measure as it reflects only the information absorbed in the market. Information theories and behavioral finance research suggest that market prices may not adjust to all the available information at a point in time. This study hypothesizes that the sentiment from the unincorporated information may provide possible market leads. Thus, this paper aims to discuss a method to identify the un-incorporated qualitative Sentiment from information unadjusted in the market price to test whether sentiment polarity from the information can impact stock returns. Factoring market sentiment extracted from unincorporated information (residual sentiment or sentiment backlog) in CSI is an essential step for developing an integrated sentiment index to explain deviation in asset prices from their intrinsic value. Identifying the unincorporated Sentiment also helps in text analytics to distinguish between current and future market sentiment.
Design/methodology/approach
Initially, this study collects the news from various textual sources and runs the NVivo tool to compute the corpus data’s sentiment polarity. Subsequently, using the predictability horizon technique, this paper mines the unincorporated component of the news’s sentiment polarity. This study regresses three months’ sentiment polarity (the current period and its lags for two months) on the NIFTY50 index of the National Stock Exchange of India. If the three-month lags are significant, it indicates that news sentiment from the three months is unabsorbed and is likely to impact the future NIFTY50 index. The sentiment is also conditionally tested for firm size, volatility and specific industry sector-dependence. This paper discusses the implications of the results.
Findings
Based on information theories and empirical findings, the paper demonstrates that it is possible to identify unincorporated information and extract the sentiment polarity to predict future market direction. The sentiment polarity variables are significant for the current period and two-month lags. The magnitude of the sentiment polarity coefficient has decreased from the current period to lag one and lag two. This study finds that the unabsorbed component or backlog of news consisted of mainly negative market news or unconfirmed news of the previous period, as illustrated in Tables 1 and 2 and Figure 2. The findings on unadjusted news effects vary with firm size, volatility and sectoral indices as depicted in Figures 3, 4, 5 and 6.
Originality/value
The related literature on sentiment index describes top-down/ bottom-up models using quantitative proxy sentiment indicators and natural language processing (NLP)/machine learning approaches to compute the sentiment from qualitative information to explain variance in market returns. NLP approaches use current period sentiment to understand market trends ignoring the unadjusted sentiment carried from the previous period. The underlying assumption here is that the market adjusts to all available information instantly, which is proved false in various empirical studies backed by information theories. The paper discusses a novel approach to identify and extract sentiment from unincorporated information, which is a critical sentiment measure for developing a holistic sentiment index, both in text analytics and in top-down quantitative models. Practitioners may use the methodology in the algorithmic trading models and conduct stock market research.
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Nicolas de Oliveira Cardoso, Eduarda Zorgi Salvador, Gustavo Broch, Frederike Monika Budiner Mette, Claudia Emiko Yoshinaga and Wagner de Lara Machado
This paper aims to identify the impacts of sociodemographic covariates on behavioural biases (BB) scores; the psychometric evidence of the BB measurement instruments; and the main…
Abstract
Purpose
This paper aims to identify the impacts of sociodemographic covariates on behavioural biases (BB) scores; the psychometric evidence of the BB measurement instruments; and the main BB that influences the decision-making of individual investors.
Design/methodology/approach
Papers were retrieved through search using keywords in ten databases. This systematic review is based on 69 peer-reviewed papers, most of which were published between 2017 and 2021. The relevance of the included papers was assessed through the analysis of statistical/psychometric methods used, and content analysis of the BB literature and its sociodemographic correlations.
Findings
Overconfidence is higher in men and not related to age. There was no consensus regarding the relationship between BB and other sociodemographic variables. Most measuring instruments are ad hoc, showing ≤ 4 types of psychometric evidence and assessing ≤ 9 BB. Therefore, the findings demonstrate that there is no gold standard instrument for measuring investors’ BB. Furthermore, 37 BB were cited as influencers of individual investors’ decision-making and overconfidence, herding, anchoring, representativeness and loss aversion were the most prevalent.
Research limitations/implications
Considering that very few systematic reviews have been published in the behavioural finance area, this paper highlights the current state-of-the-art and identifies significant gaps in the literature that can be explored by further research.
Originality/value
To the best of the authors’ knowledge, this is the first systematic review that analyses the psychometric properties of instruments used for individual investors BB assessment.
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Ming Xiao, Walid Madhat Munief, Fengshun Wu, Rainer Lilischkis, Tobias Oberbillig, Monika Saumer and Weisheng Xia
The purpose of this paper is to fabricate a new Cu-Sn-Ni-Cu interconnection microstructure for electromigration studies in 3D integration.
Abstract
Purpose
The purpose of this paper is to fabricate a new Cu-Sn-Ni-Cu interconnection microstructure for electromigration studies in 3D integration.
Design/methodology/approach
The Cu-Sn-Ni-Cu interconnection microstructure is fabricated by a three-mask photolithography process with different electroplating processes. This microstructure consists of pads and conductive lines as the bottom layer, Cu-Sn-Ni-Cu pillars with the diameter of 10-40 μm as the middle layer and Cu conductive lines as the top layer. A lift-off process is adopted for the bottom layer. The Cu-Sn-Ni-Cu pillars are fabricated by photolithography with sequential electroplating processes. To fabricate the top layer, a sputtered Cu layer is introduced to prevent the middle-layer photoresist from being developed. With the final Cu electroplating processes, the Cu-Sn-Ni-Cu interconnection microstructure is successfully achieved.
Findings
The surface morphology of Cu-Sn pillars consists of densely packed clusters which are formed by an ordered arrangement of tetragonal Sn grains. The diffusion of Cu atoms into the Sn phases is observed at the Cu/Sn interface. Furthermore, the obtained Cu-Sn-Ni-Cu pillars have a flat surface with an average roughness of 13.9 nm. In addition, the introduction of Ni layer between the Sn and the top Cu layers in the Cu-Sn-Ni-Cu pillars can mitigate the diffusion of Cu atoms into Sn phases. The process is verified by checking the electrical performance using four-point probe measurements.
Originality/value
The method described in this paper which combined a three-mask photolithography process with sequential Cu, Sn, Ni and Cu electroplating processes provides a new way to fabricate the interconnection microstructure for future electromigration studies.
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