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Case study
Publication date: 16 August 2022

Ranjitha G.P., Rai Siddhant Sinha, Augustin Paul and R. Sai Shiva Jayanth

After completion of this case, students would be able to understand the challenges faced by social entrepreneurship in a time of pandemic, as well as gain a perspective of…

Abstract

Learning outcomes

After completion of this case, students would be able to understand the challenges faced by social entrepreneurship in a time of pandemic, as well as gain a perspective of the background, history, evolution and the setup of such organizations; appreciate the role of marketing methods in tackling the challenges faced and how the management of such enterprises could use them on the ground; evaluate possible future options/pathways that could be taken in the backdrop of a pandemic and, more importantly, in a developing country context; and apply the elements of social entrepreneurship theory and suggest a way ahead for ThankUfoods (TUF).

Case overview/synopsis

TUF is a social enterprise that empowers visually and physically challenged people by using while profitably selling food products. Few years of existence, it was facing a major dilemma regarding strategies to continue its existing business and the way forward. Because of the pandemic, the traditional offline business models became redundant on which TUF was heavily dependent. At the same time, TUF had to balance providing support to its employees, staying financially afloat and upholding its parent organization’s core objectives, the India Association for Blind (IAB). IAB was founded to rescue and provide livelihood for specially abled people. TUF was formed as a sister concern that combined charitable work and profit earning to make visually challenged people self-sufficient. At this juncture, the protagonist of the case Mr Abdul Raheem, chief executive officer of TUF and vice president of IAB, approached consultants to chart the way forward. He was forced to explore novel options ranging from conceptual ones, such as setting the right objectives and revisiting mission and vision, to more operational ones, such as venturing into online space, increasing advertisements and achieving breakeven sales. This case study highlights the overall journey of TUF, the underlying constraints, the new challenges faced and the dilemma ahead. Further, it covers the context and challenges peculiar to an emerging market setting. More importantly, it provides a setting for the students to be in the protagonist’s position and ponder – how should a social enterprise functioning in an emerging market function in times of pandemic crises? If it decides to explore novel options, what should be those, how can it proceed, and what to be cautious about.

Complexity academic level

The target audience for the case study are students from MBA and BBA courses, management trainees who are interested to learn about the challenges social entrepreneurship face at the time of crisis. This case study could be used to explain concepts about social entrepreneurship, brand positioning, e-commerce marketing and decision-making in the time of pandemics/crises. The case is also suitable for senior management personnel who participate in executive education programs.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 3: Entrepreneurship

Details

Emerald Emerging Markets Case Studies, vol. 12 no. 3
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 15 March 2022

Ranjitha K., Sivakumar P. and Monica M.

This study aims to implement an improved version of the Chimp algorithm (IChimp) for load frequency control (LFC) of power system.

Abstract

Purpose

This study aims to implement an improved version of the Chimp algorithm (IChimp) for load frequency control (LFC) of power system.

Design/methodology/approach

This work was adopted by IChimp to optimize proportional integral derivative (PID) controller parameters used for the LFC of a two area interconnected thermal system.

Findings

The supremacy of proposed IChimp tuned PID controller over Chimp optimization, direct synthesis-based PID controller, internal model controller tuned PID controller and recent algorithm based PID controller was demonstrated.

Originality/value

IChimp has good convergence and better search ability. The IChimp optimized PID controller is the proposed controlling method, which ensured better performance in terms of converging behaviour, optimizing controller gains and steady-state response.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering , vol. 41 no. 5
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 2 November 2015

Suresh Chandra Babu, Jikun Huang, P. Venkatesh and Yumei Zhang

There is growing interest from the global development community in the role of agricultural research and extension (AR & E) systems to achieve development targets…

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Abstract

Purpose

There is growing interest from the global development community in the role of agricultural research and extension (AR & E) systems to achieve development targets. Despite this interest, many smallholders in developing countries continue to lack access to updated agricultural information and reliable services. In an effort to increase the effectiveness, impact, and reach of AR & E programs, many governments have attempted to reform their national systems. The paper aims to discuss these issues.

Design/methodology/approach

This paper systematically compares the systems and reforms of AR & E in China and India in order to draw out lessons applicable to developing countries. This paper first reviews the existing literature on AR & E systems and their role in agricultural and economic development. The authors then provide a detailed review and comparative analysis of the reforms and approaches implemented in the AR & E systems of China and India. The authors apply this comparative analysis to draw out lessons that can be applied to inform the reformation of AR & E systems in developing countries.

Findings

The authors find that although both countries face similar agricultural development challenges, each took a different approach in the reformation of AR & E to address these challenges. Each country’s approaches had different impacts on the effectiveness of the system. Lessons from the reformation of the AR & E systems in China and India can be used to inform and improve the impact of AR & E in developing countries.

Originality/value

The paper examines two systems together using a set of common indicators and factors. The paper’s value comes from its usefulness in informing future AR & E reforms in other developing countries in order to increase the impact of these reforms on development outcomes.

Details

China Agricultural Economic Review, vol. 7 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 10 June 2022

Hao Shi, Haijian Liu and Yixue Wu

This study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In…

Abstract

Purpose

This study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In addition, potential moderators of this relationship are examined.

Design/methodology/approach

After a comprehensive study of potential mechanisms, the authors obtain plenty of empirical results to open the black box of the link between CSR and EM. Meta-analysis is applied on 51 studies from 35 papers. Further analysis is also carried out to determine the moderating effects, such as the cultural and sample selection differences in these papers.

Findings

CSR is negatively associated with EM. In addition, this effect is moderated by cultural difference, CSR measurement, and year of sample selection.

Research limitations/implications

Two patterns of the hypothesis between CSR and EM are confirmed based on agency cost theory, a theoretical shift of corporate ethics based on organizational moral perspective. Several useful suggestions are also provided for future studies on the empirical model and sample selection. Further research is necessary to clarify the agency cost behind the two theoretical patterns.

Practical implications

CSR is not a tool for firms to market but rather a strategy to ensure their consistency with moral principles, indicating that management should pay more attention to the potential damage of the incongruence between CSR and accounting reporting quality. CSR reporting quality remains an important issue for legislature to guarantee continued firm operations.

Originality/value

To the best of the authors’ knowledge, this study is the first to analyze the CSR and EM link using a meta-analysis and to consider its underlying mechanism under the global environment. Previous method design and sample selection are reviewed to provide reference for future studies.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 16 November 2015

Ranjitha Ajay and R Madhumathi

– The purpose of this paper is to empirically examine the impact of earnings management on capital structure across firm diversification strategies.

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Abstract

Purpose

The purpose of this paper is to empirically examine the impact of earnings management on capital structure across firm diversification strategies.

Design/methodology/approach

The study focuses on firms operating in the manufacturing sector (diversified and focused). Panel data methodology compares diversification strategies and identifies the impact of diversification strategy with earnings management practices on capital structure decision.

Findings

International and product diversified firms have lower levels of leverage than focused firms in their capital structure. Asset-based earnings management is positive for diversified (market/product) firms. Earnings management using discretionary expenditure (project based) is found to be higher for market diversified but product-focused firms. Earning smoothing method is found to be significant for focused firms and shows a negative relationship with capital structure.

Originality/value

This study offers an insight into the relationship between corporate diversification, earnings management and capital structure decisions of manufacturing firms. The results provide an important contribution to accounting and strategy literature. A distinction is made between market- and product-diversified firms and influence of earnings management practices (asset-based, project-based and earnings smoothing (ESM)) on capital structure decisions. Diversified firms (market/product) tend to have lower levels of leverage than focused firms and earnings management practices within firm groups significantly influence the capital structure decisions.

Details

Journal of Indian Business Research, vol. 7 no. 4
Type: Research Article
ISSN: 1755-4195

Keywords

Article
Publication date: 12 August 2022

Neha Chhabra Roy and Sreeleakha Prabhakaran

The study aims to overview the different types of internal-led cyber fraud that have gained mainstream attention in recent major-value fraud events involving prominent…

Abstract

Purpose

The study aims to overview the different types of internal-led cyber fraud that have gained mainstream attention in recent major-value fraud events involving prominent Indian banks. The authors attempted to identify and classify cyber frauds and its drivers and correlate them for optimal mitigation planning.

Design/methodology/approach

The methodology opted for the identification and classification is through a detailed literature review and focus group discussion with risk and vigilance officers and cyber cell experts. The authors assessed the future of cyber fraud in the Indian banking business through the machine learning–based k-nearest neighbor (K-NN) approach and prioritized and predicted the future of cyber fraud. The predicted future revealing dominance of a few specific cyber frauds will help to get an appropriate fraud prevention model, using an associated parties centric (victim and offender) root-cause approach. The study uses correlation analysis and maps frauds with their respective drivers to determine the resource specific effective mitigation plan.

Findings

Finally, the paper concludes with a conceptual framework for preventing internal-led cyber fraud within the scope of the study. A cyber fraud mitigation ecosystem will be helpful for policymakers and fraud investigation officers to create a more robust environment for banks through timely and quick detection of cyber frauds and prevention of them.

Research limitations/implications

Additionally, the study supports the Reserve Bank of India and the Government of India's launched cyber security initiates and schemes which ensure protection for the banking ecosystem i.e. RBI direct scheme, integrated ombudsman scheme, cyber swachhta kendra (botnet cleaning and malware analysis centre), National Cyber Coordination Centre (NCCC) and Security Monitoring Centre (SMC).

Practical implications

Structured and effective internal-led plans for cyber fraud mitigation proposed in this study will conserve banks, employees, regulatory authorities, customers and economic resources, save bank authorities’ and policymakers’ time and money, and conserve resources. Additionally, this will enhance the reputation of the Indian banking industry and extend its lifespan.

Originality/value

The innovative insider-led cyber fraud mitigation approach quickly identifies cyber fraud, prioritizes it, identifies its prominent root causes, map frauds with respective root causes and then suggests strategies to ensure a cost-effective and time-saving bank ecosystem.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Book part
Publication date: 9 June 2020

Raja Swamy

This chapter examines the manner in which a disaster-affected population of artisanal fishers relocated inland to new sites following the Indian Ocean tsunami of 2004…

Abstract

This chapter examines the manner in which a disaster-affected population of artisanal fishers relocated inland to new sites following the Indian Ocean tsunami of 2004 experienced and adapted to problems of water quality, scarcity, sanitation, and drainage. While numerous studies of conflicts over water tend to focus on issues of equitable access (see Anand, 2011), this chapter seeks to link the problem to the contested priorities driving land and resource use and access. I show how inland relocation negatively impacted households, making it harder to sustain livelihoods due to distance from the coast, while imposing new costs including that of commodified and scarce water, locational deficiencies, and the structural weaknesses of new housing. Placed in a historical context, the problem of water can be seen as an aspect of the long-term problem of ecologically unequal exchange pitting local artisanal fisher communities against an aggressively state-supported commercial fishery sector. The continuity I seek to hone in on is the pattern of imposing costs on fishers while enabling the alienation and privatization of coastal resources. Taking water not only as a vital substance presenting questions of access and quality but also as a problem of drainage and effluence enables a fuller consideration of how the unequal distribution of costs on poorer populations became legitimized in the name of recovery. At the same time, the chapter also highlights the manner in which fishers refused to remain docile subjects of power and used their agency and autonomy in adapting to and sometimes refusing the terms of relocation.

Details

Anthropological Enquiries into Policy, Debt, Business, and Capitalism
Type: Book
ISBN: 978-1-83909-659-4

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