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In this paper, the authors design accelerated life test and provide its application in the field of accelerated life test. The authors use maximum likelihood estimation method as a parameter estimation method.

In this paper we design accelerated life test and provide its application in the field of accelerated life test. The authors use maximum likelihood estimation method as a parameter estimation method.

In this study, the authors design accelerated life test under Type-I censoring when the lifetime of test items follows PID and also provides its application in the field of warranty policy. The following conclusion is made on the basis of this study. (1) An inverse relationship is shown between the shape parameter with the expected total cost and expected cycle time, while the shape parameter directly relates to the expected cost rate (see Table 5). (2) A direct relationship is shown between the scale parameter with the expected total cost and expected time cycle, while the inverse relationship is shown with the expected cost rate (see Table 5). (3) An inverse relationship is shown between the replacement age and the expected cost rate, while there are direct relationships between expected total cost and expected time cycle (see Table 5).

This paper is neither published or neither accepted anywhere.

Despite legislation in place, there is still a gap in knowledge and awareness of the communities on the issues of e-waste handling and management. It is important to understand the knowledge and awareness levels of the consumers of electronic products who ultimately become the generators of e-waste in a community. The current study is based on a survey conducted in an urban setting to understand people's perception about the genesis of issues related to e-waste and its management. The purpose of this paper is to study the findings that could help in designing customized awareness programmes for addressing this concern more effectively.

A survey was conducted in Delhi to understand public knowledge and awareness related to e-waste management in the city and country. A limited random survey was conducted with a sample size of 400 individuals in Delhi from middle class belonging to different educational backgrounds and professions. Personal interview method was used to collect in-depth information related to the issues of e-waste and its management. A questionnaire was developed and pilot tested before actual start of the survey. The questionnaire consisted of two sections – first about baseline information related to their age, family size, family income and educational background and second on their knowledge and awareness regarding e-waste and its management. Also, the practices they followed regarding e-waste at their household level were enquired. The questionnaire consisted of both open-ended and close-ended questions. Most of the questions had multiple-choice options, which made it easy for the respondents to answer them appropriately. The open-ended question gave the respondents ample time and space to express their views. The open-ended questions besides strengthening the close-ended questions provided a lot of qualitative information and made the study interesting. Apart from just interviewing, informal interactions were also used as a tool for data collection. During the course of the study, informal interactions were done with respondents to familiarize them with the objectives of the present study, their role and benefits to them from the study.

The present study aimed to gauge the awareness levels and practices of people regarding e-waste management. The survey conducted in Delhi revealed that significant fraction of middle-class population is still unaware of the issue; however, on getting the information they were able to link the impacts of improper management of e-waste with detrimental health outcomes. For those who knew about it, the main sources of information to them were found to be internet, and print media. However, despite some awareness about the issue, most respondents were totally unaware about correct ways of its recycling and management. An important finding of the study was that 12-26 per cent people replace their major electronic goods like refrigerators, food processors, personal computers and music systems within the first three years of purchase. Discarding products within their periods of useful lives leads to enhanced generation of e-wastes. Along with e-waste generation, this also puts additional stress over the resources used for manufacturing of these products. On management of e-waste, most of the respondents opined of need of having efficient recycling units and effective mass awareness programmes. The survey also revealed the willingness of users to pay extra cost for proper management of e-waste provided that there is proper cost sharing between consumers and producers. This also raises an important aspect of extended producer responsibility (EPR). EPR puts additional responsibility and onus on the manufacturer of the product to not only produce durable quality of products but also take back the obsolete products and manage the e-waste. This also means that the manufacturers will have to use recyclable material in manufacturing of new products for economic management of e-waste at the later stage. Although, in Indian context it would be a challenge to implement the concept of EPR, especially with the active informal sector. The respondents quite adequately put equal responsibilities on the government, consumers and producers for effective e-waste management. The study clearly highlights the issues perceived by the middle-class population of Delhi and can be replicated in other major cities for re-authentication of the facts. The study could prove to be important in designing awareness programme related to the issue.

This paper presents the results of a questionnaire survey-based study that was employed to understand the perception of a sample of respondents. Analysis of the data reveals that the knowledge on the issue of e-waste is minimal and requires massive awareness drives for senitization.

This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.

Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils.

The findings of this study suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and an unwillingness to engage.

The study adds to the limited literature on stakeholder engagement in sustainability reporting specifically and on sustainability accounting and reporting in public sector organisations (PSOs) more generally.

This research provides practical guidance to government authorities on the challenges that need to be addressed to enable an effective stakeholder engagement process for sustainability reporting.

Stakeholders have a critical role in holding organisations accountable and research into their engagement with these organisations has societal benefits.

This research while focused on the Australian context has international relevance as it provides unique insights into the stakeholder engagement process. The implications of this research apply to not just PSOs but also corporations that are grappling with the (difficult) process of effective engagement with stakeholders.

This case describes the events following an incident of a rape in a taxi associated with Uber, by its driver. Uber was an application based taxi operator. The events raised several issues for government systems and processes, such as need for regulation of new formats of business like application based taxi services, integrated databases, checks against forgery and holistic approach towards women safety. The case also brings out how an e-commerce business raises regulatory concerns.

This paper aims to discuss the role of accounting, accountants and the cash management processes of indigenous Māori and Pacific (collectively referred as Polynesian) entrepreneurs in New Zealand.

A qualitative research methodology was used; 43 in-depth face-to-face interviews were conducted with Polynesian entrepreneurs, key informants, business experts and accountants to align with the oral Polynesian traditions and protocols.

The paper highlights the influence of cultural values on Polynesians’ accounting decision-making processes. It also provides some unique insights into the interrelationships of the cultural, economic and social dynamics that sculpt Polynesians’ decisions towards accounting, cash management and their accountants.

Purposive sampling of a small sample was drawn from Auckland, New Zealand. Though statistical generalisability is not possible, in-depth interview data provided rich and contextual evidence which are often missing from a quantitative research approach.

It highlights the need for contextualised accounting services to Polynesian entrepreneurs by the accounting profession. It also calls for more cultural sensitivity when servicing and regulating Polynesian entrepreneurs.

This study identifies some unique insights into the interrelationships of culture, economic and social dynamics in Polynesian entrepreneurs. In particular, the cultural values of communality, reciprocity and “gift-giving” and respect for authority are important factors in shaping the Polynesians’ approach to accounting disposition and business cash management. It also identifies the power differentials between Polynesian entrepreneurs and their accountants, in which the former takes on a subordinate role to the latter.

This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice.

An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment.

The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries.

Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted.

This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

This paper primarily uses statistical methods to establish financial early‐warning models that make it possible to predict, in advance, the probability of a company experiencing financial distress.

In its empirical analysis, this is the first study that attempts to use financial ratios and non‐financial ratios as variables to analyze business groups, and the present study uses the (K‐S tests), and (M‐U tests) and logit regressions model.

Financial ratio variables remain the primary variables for predicting corporate financial distress. Upon examining the predictor variables for corporate financial distress at one, two, and three years prior to distress, it was found that financial ratio variables were the main ones at one and two years prior to distress, while at three years prior to distress there was one financial ratio variable and two ownership structure variables that showed significant differences. Financial structure, solvency, profitability, and cash flow indicators are the principal financial ratio variables. Ratios of director and supervisor ownership stakes after pledging of shares differed significantly between financially distressed and non‐distressed companies. Establishing independent directors and supervisors can lower the likelihood of financial distress.

As the time remaining before occurrence of financial distress grows shorter, test results show that the number of financial ratios with significant differences goes up. But the longer the time that remains before occurrence of financial distress, the more the financial ratios show non‐significant differences. That is why a number of scholars hold that the longer the period under study, the less explanatory power it has.

The mean contribution of this paper is that establishing independent directors and supervisors can lower the likelihood of financial distress. The paper is useful to researchers or practitioners who are focused on financial risk management and corporate governance implementation.

Industrial Relations and People Management.

Graduate or Postgraduate level, Executive working in manufacturing sector.

This case highlights the industrial relation issues in a public sector undertaking, a government-owned company in India. The case depicted the issues taken place in the company in the year 2015-2016. The primary data were collected by a working professional, who dealt with and was involved in the scenarios discussed in the case. Other modes such as in-depth interviews were also taken as per requirements. This case also highlights the importance of roles of unions and association in these organizations. Factors which are important to maintain industrial harmony were analyzed and their perspective with respect to production loss were addressed.

Every employee must be dealt with in a dignified manner with rationale. Hierarchy is required to be in place but doesn’t need to be authoritative. Be communicative and transparent while taking action. There should be no compromise on indiscipline at workplace and decision to be taken accordingly. Manage conflict by involving all the concerned authorities from outset. The analysis of the case shows that if the rationale was followed while managing the people it will lead to industrial harmony. Role of trade unions and association will prove beneficial as they will become a part of creating a solution in the matter of discords, ensuring growth for the company and its employees. It is important to mention here that the case was developed on the basis of the first-hand experience of the author.

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CSS 6: Human Resource Management.