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Finance, accountancy, auditing.
Supports information systems audit (ISA), auditing practises and controls, corporate governance and internal controls and financial management modules, business administration and MBA programmes.
The case study focuses on the implementation of ISA and information technology in the highly responsible task of executing financial audits The case emphasises on the fact that the advantages of ISA can only be reaped when they are amalgamated with an auditor's scrutiny, sharp eye, extensive knowledge of auditing systems and accounting principles and a rich experience of the auditing function. The suggested synergy also facilitates a reduction of around 60 per cent, in the cost of executing the audits and the man-hours required to complete the audit, as in the case of Jain Chowdhary & Company.
Expected learning outcomes
The case helps students to comprehend the relevance of audit trail. It emphasises on the importance of identifying the source of information and tracking raw data backward. It familiarises the students with the complexities involved in a real audit and emphasises on the role of logic, intelligence, diligence, patience and farsightedness while performing the auditing function. It is important for them to understand how White collar crimes take place in real business economy. This case, hence exposes students to these nuances and can make a student, from a non-commerce background, understand the key elements of efficient auditing. (Elaborate teaching objectives are appended in the teaching note.)
Due to the increasing population and prosperity, the generation rate of municipal solid waste (MSW) has increased significantly, resulting in serious problems on public…
Due to the increasing population and prosperity, the generation rate of municipal solid waste (MSW) has increased significantly, resulting in serious problems on public health and the environment. Every single person in the world is affected by the municipal solid waste management (MSWM) issue. MSWM is reaching a critical level in almost all areas of the world and seeking the development of MSW strategies for a sustainable environment. This paper aims to present the existing global status of MSW generation, composition, management and related problems.
A total of 59 developed and developing countries have been grouped based on their gross national income to compare the status of various MSWM technologies among them. A total of 19 selection criteria have been discussed to select appropriate MSWM technology(s) for a city/town, which affects their applicability, operational suitability and performance. All risks and challenges arising during the life cycle of the waste to energy (WtE) project have also been discussed. This paper also gives a comparative overview of different globally accepted MSWM technologies and the present market growth of all WtE technologies.
It was found that most developed countries have effectively implemented the solid waste management (SWM) hierarchy and are now focusing heavily on reducing, reusing and recycling of MSW. On the other hand, SWM has become very serious in low-income and low-middle-income countries because most of the MSW openly dumps and most countries are dependent on inadequate waste infrastructure and the informal sector. There are also some other major challenges related to effective waste policies, availability of funds, appropriate technology selection and adequacy of trained people. This study clears the picture of MSW generation, composition, management strategies and policies at the worldwide context. This manuscript could be valuable for all nations around the world where effective MSWM has not yet been implemented.
This study clears the picture of solid waste generation, composition, management strategies and policies at the worldwide context. This manuscript could be valuable for all nations around the world where effective MSWM has not yet been implemented. In this study, no data was generated. All supporting data were obtained from previously published papers in journals, the outcomes of the international conferences and published reports by government organizations.
This paper aims to examine the interrelationships between subnational conflicts in Myanmar and other variables of interests from the following four major domains…
This paper aims to examine the interrelationships between subnational conflicts in Myanmar and other variables of interests from the following four major domains: economic, human security and vulnerability of people, aggressiveness or militancy of the armed forces and global and regional climates.
Autoregressive distributed lag (ARDL) bounds testing approach has been applied on annual data from 1960-2017, to deal with the problems of autocorrelation and non-stationarity of key variables.
First, an increase in crop yield, cereal productivity, food productivity and per capita availability of arable land unequivocally and significantly lower the severity of conflict in Myanmar in the long run. Second, the authors uncover strong evidence that the intensity of conflicts bears a positive relationship with the vulnerability of the people of Myanmar. Third, the authors detect that both regional and global climate variables have limited and rather inconsistent impacts on subnational conflicts in Myanmar. Finally, the authors find that the aggressiveness (militancy index) of the armed forces has significant impacts upon subnational conflicts and economic variables of Myanmar in the long run.
This paper is completely data-driven and explains the long-term dynamics of the intensity of the civil war in Myanmar. ARDL bounds testing approach has been used to examine the interrelationships between subnational conflicts in Myanmar and other variables of interests. It is a novel approach, which overcomes the problems of autocorrelation and nonstationarity and offers reliable results.
Economic and financial integration (hereafter, economic integration) among economies has been a fertile area of research. Yet, what we argue is that economic integration…
Economic and financial integration (hereafter, economic integration) among economies has been a fertile area of research. Yet, what we argue is that economic integration needs new thoughts to adequately model the recent challenges to the global economy by developing a new index/measure of economic integration. The new index will not only shed invaluable insights into the drivers of economic integration between Australia and the Middle East but will also help craft economic, trade, and commercial policies to achieve the desired type of integration with Australia's trading partners. Our analysis is undertaken on a cross section of 140 countries for the year 2011, to understand the causes and indicators of integration. Our model combines changes in real GDP, per capita GDP, percentage of educational expense, and gender inequality as causal factors to explain integration as a latent variable. We use three indicators of integration: (1) a standard measure of economic integration, (2) exports and imports as a percentage of GDP, (3) flows of foreign direct investment. We then explore the linkages between these indicators, or manifestations of integration, and a number of its possible causes. In terms of the new index we rank 140 nations and note that Australia is ranked among the top 20 nations in terms of integration with the global economy. Except Israel and Oman, Australia's trade partners in the Middle East have little integration with the global economy. In a similar vein, we also find that Australia's northern neighbors – especially Indonesia, Malaysia, Thailand, Cambodia, Myanmar, Sri Lanka, India – are yet to get well-integrated with the global economy. As a result, we argue, Australia can lead these countries from Southeast Asia and the Middle East to form closer ties with the global economy via Australia and, by doing so, Australia can create unprecedented economic and social benefit.
The case illustrates an entrepreneurial voyage and venture creation and through it helps in identifying the reasons and causes for that venture's failure. It also enables discussion on the importance of planning a venture, more importantly; financing, managing, growing, and ending a venture and on how to avoid the pitfalls that befall such enterprises. This case can be used in Entrepreneurship courses as well as MBA, PGP and Executive Education programmes on Entrepreneurship.
There is a paucity of comparative literature on pathway to care among patients with co-occurring disorders and those with only substance use disorders. This paper aims to…
There is a paucity of comparative literature on pathway to care among patients with co-occurring disorders and those with only substance use disorders. This paper aims to compare the pathways to care among patients with co-occurring disorder and those with only substance use disorders.
A cross-sectional observational study was carried out on male treatment seekers at a tertiary care substance use disorder treatment center in India. Participants were recruited in two groups, those with co-occurring psychiatric and substance use disorders and those with only substance use disorders. The two groups were matched for age and socio-economic status.
A total of 189 subjects with co-occurring psychiatric and substance use disorders and 197 subjects with substance use disorders only were recruited. Psychiatric services were the most common first point of care. However, a larger proportion of the subjects in the co-occurring disorder group received the first care from faith healers, while a greater proportion received first care from the therapeutic communities in substance use disorder only group. Initial care was sought mostly following suggestion from the family members in both the groups. The time to treatment for substance use disorders did not differ between the two groups, though the treatment seeking for substance use disorder was more delayed than that of psychiatric disorder in the co-occurring disorder group.
The findings shed light on the pathway of care followed in India and is a matter of further research.
Expansion of services and dissemination of information about psychiatric disorders and substance use disorders can provide timely care to patients with substance use disorders and co-occurring disorders.
The findings have a social implication as well. More awareness is needed currently in India for timely treatment of dual disorders.
The paper is an original research by the authors. The data were collected from the participants who reported to the dual diagnosis clinic. The findings are important as they tell us about the current understanding of dual diagnosis by the general public.
The purpose of this paper is to investigate the activities of environmental consciousness from socio-psychographic perspectives and hence evaluates its effect on brand…
The purpose of this paper is to investigate the activities of environmental consciousness from socio-psychographic perspectives and hence evaluates its effect on brand equity through intervening elements of environmental attributes (EAt). It further attempts to research the effect of the environmental performance, environmental communication and environmental positioning in enhancing brand equity. Indian refrigeration industry, particularly the air conditioners and refrigerator brands are chosen to convey and receive the research inputs as their impact on environment is easily interpretable.
A hypothesized model comprising the environment consciousness and association dimensions with brand equity is framed. In total, 74 expert respondents from four state capital cities of India participated in the survey and the model has been tested in the scope of analytical hierarchy process (AHP).
The result shows that the EAt and activities can be prioritized and subsequently efficient resource allocation can be done. It also gives theoretical arguments to legitimize the environmental practices.
On the other hand, clients have numerous options, and a competitive advantage may not be maintained. Regardless of the fact that clients are environmentally conscious of a given refrigeration brand at the present time that they are utilizing, they may observe that they are much more charmed with a competitors’ enhanced environmental dimensions. All methods that take a try at an enhanced brand equity must be continually determined by environmental consciousness. The above can be accomplished if the evaluations of competitors by the clients are known. The AHP-ECBE technique depicted in this study accordingly helps refrigeration organization to devise and keep up a pertinent, focused plan for persistent improvements in environmental dimensions. It offers a “greater image” in brand equity administration.
If legitimately done in a generalized way, environmental activities like eco-literacy, interpersonal influence and value orientation can impact EAt and contribute in building brand equity.