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The COVID-19 situation affected the whole landscape of retailing in India and around the world. However, some businesses have used the pandemic-related difficulties into opportunities. E-tailing is one of the ways that helped people in India to continue shopping their essential products and choosing their luxury products without making any physical visits during the lockdown. This research understands the current situation through an observation study and suggests the e-tailing model suitable during the COVID-19 and beyond.

We used secondary data to make the observational study. We also conducted two case studies and interviews with grocery shops and an automotive company.

This research suggests a simple collaborative e-tailing model combining all supply chain players to reduce people’s movement, timely delivery and enhanced service to meet customers demand during the lockdown period.

This paper has considered two real cases for discussion and also obtained information from public domain. The proposed model has been discussed with the case companies, and it hoped to support business planning for online services.

The rock drill’s drill tail experiences high-frequency fretting simultaneously in the rotational and axial directions. Due to the complex working characteristics and the low viscosity of the water medium, the pure water seal is susceptible to damage and failure. The purpose of this paper is to enhance the water seal’s performance.

The Y-shaped seal ring is modeled and simulated using orthogonal testing. Through analysis of the impact of various seal section parameters on sealing performance, the maximum contact stress and maximum Von Mises stress are selected as indicators of sealing effectiveness.

The maximum contact stress is proportional to lip thickness and chamfer length but inversely proportional to lip length. Meanwhile, the maximum Von Mises stress is directly influenced by lip depth and the included angle of the lip and drill tail but is inversely proportional to the lip thickness. The enhanced Y-shaped water seal sees reductions of 15% and 45% in maximum contact stress and maximum Von Mises stress, respectively.

This paper used analytical method and model that is helpful for design of the water seal’s structure in complex working characteristics and the low viscosity of the water medium.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2023-0366/

This paper aims to empirically investigate time–frequency linkages between Euramerican mature and Asian emerging crude oil futures markets in terms of correlation and risk spillovers.

With daily data, the authors first undertake the MODWT method to decompose yield series into four different timescales, and then use the R-Vine Copula-CoVaR to analyze correlation and risk spillovers between Euramerican mature and Asian emerging crude oil futures markets.

The empirical results are as follows: (a) short-term trading is the primary driver of price volatility in crude oil futures markets. (b) The crude oil futures markets exhibit certain regional aggregation characteristics, with the Indian crude oil futures market playing an important role in connecting Euramerican mature and Asian emerging crude oil futures markets. What’s more, Oman crude oil serves as a bridge to link Asian emerging crude oil futures markets. (c) There are significant tail correlations among different futures markets, making them susceptible to “same fall but different rise” scenarios. The volatility behavior of the Indian and Euramerican markets is highly correlated in extreme incidents. (d) Those markets exhibit asymmetric bidirectional risk spillovers. Specifically, the Euramerican mature crude oil futures markets demonstrate significant risk spillovers in the extreme short term, with a relatively larger spillover effect observed on the Indian crude oil futures market. Compared with India and Japan in Asian emerging crude oil futures markets, China's crude oil futures market places more emphasis on changes in market fundamentals and prefers to hold long-term positions rather than short-term technical factors.

The MODWT model is utilized to capture the multiscale coordinated motion characteristics of the data in the time–frequency perspective. What’s more, compared to traditional methods, the R-Vine Copula model exhibits greater flexibility and higher measurement accuracy, enabling it to more accurately capture correlation structures among multiple markets. The proposed methodology can provide evidence for whether crude oil futures markets exhibit integration characteristics and can deepen our understanding of connections among crude oil futures prices.

This study aims to learn the dynamic radar cross-section (RCS) of a deflection air brake.

The aircraft model with delta wing, V-shaped tail and blended wing body is designed, and high-precision unstructured grid technology is used to deal with the surface of air brake and fuselage. The calculation method based on multiple tracking and dynamic scattering is presented to calculate RCS.

The fuselage has a low scattering level, and the opening air brake will bring obvious dynamic RCS effects to itself and the whole machine. The average indicator of air brake RCS can be lower than –0.6 dBm² under the tail azimuth, while that of forward and lateral direction is lower. The mean RCS of fuselage is obviously higher than that of air brake, while the deflected air brake and its cabin can still provide strong scattering sources at some azimuths. When the air brake is opening, the change amplitude of the aircraft forward RCS can exceed 19.81 dBm².

This research has practical significance for the dynamic electromagnetic scattering analysis and stealth design of the air brake.

The calculation method for aircraft RCS considering air brake dynamic deflection has been established.

This study aims to empirically explore and compare the dynamic dependency between health-care sector and Islamic industries before, during and after the COVID-19 pandemic.

Time-varying student-t copula is used for before, during and after COVID-19 periods. The data used are the daily frequency price series of the selected markets from February 2017 to October 2023.

Empirical results found strong evidence of significant impact of the COVID-19 pandemic on the dependence structure of the studied indexes: Co-movements between various sectors are certain. The authors assist also in the birth of new dependence structure with the health-care industry in response to the COVID-19 crisis. This reflects the contagion occurrence from the health-care sector to other sectors.

By specifically examining the Islamic industry, this study sheds light on the resilience, challenges and opportunities within this sector, contributing novel perspectives to the broader discourse on pandemic-related impacts on economies and industries. Also, this paper conducts a comprehensive temporal analysis, examining the dynamics before, during and after the COVID-19 lockdown. Such approach enables an understanding of how the relationship between the health-care sector and the Islamic industry evolves over time, accounting for both short-term disruptions and long-term effects. By considering the pre-pandemic context, the paper adopts a longitudinal perspective, enabling a deeper understanding of how historical trends, structural factors and institutional frameworks shape the interplay between the health-care sector and the Islamic industry.

This review paper seeks to enhance knowledge of how pre-loading affects reinforced concrete (RC) beams under fire. It investigates key factors like deflection and load capacity to understand pre-loading's role in replicating RC beams' actual responses to fire, aiming to improve fire testing protocols and structural fire engineering design.

This review systematically aggregates data from existing literature on the fire response of RC beams, comparing scenarios with (WP) and without pre-loading (WOP). Through statistical tools like the two-tailed t-test and Mann–Whitney U-test, it assesses deflection extremes. The study further examines structural responses, including flexural and shear behavior, ultimate load capacity, post-yield behavior, stiffness degradation and failure modes. The approach concludes with a statistical forecast of ideal pre-load levels to elevate experimental precision and enhance fire safety standards.

The review concludes that pre-loading profoundly affects the fire response of RC beams, suggesting a 35%–65% structural capacity range for realistic simulations. The review also recommended the initial crack load as an alternative metric for determining the pre-loading impact. Crucially, it highlights that pre-loading not only influences the fire response but also significantly alters the overall structural behavior of the RC beams.

The review advances structural fire engineering with an in-depth analysis of pre-loading's impact on RC beams during fire exposure, establishing a validated pre-load range through thorough statistical analysis and examination of previous research. It refines experimental methodologies and structural design accuracy, ultimately bolstering fire safety protocols.

In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

The novel coronavirus (COVID-19) has caused financial stress and limited their lending agility, resulting in more non-performing loans (NPLs) and lower performance during the II wave of the coronavirus crisis. Therefore, it is essential to identify the risky factors influencing the financial performance of Indian banks spanning 2018–2022.

Our sample consists of a balanced panel dataset of 75 scheduled commercial banks from three different ownership groups, including public, private and foreign banks, that were actively engaged in their operations during 2018–2022. Factor identification is performed via a fixed-effects model (FEM) that solves the issue of heterogeneity across different with banks over time. Additionally, to ensure the robustness of our findings, we also identify the risky drivers of the financial performance of Indian banks using an alternative measure, the pooled ordinary least squares (OLS) model.

Empirical evidence indicates that default risk, solvency risk and COVAR reduce financial performance in India. However, high liquidity, Z-score and the COVID-19 crisis enhance the financial performance of Indian banks. Unsystematic risk and systemic risk factors play an important role in determining the prognosis of COVID-19. The study supports the “bad-management,” “moral hazard” and “tail risk spillover of a single bank to the system” hypotheses. Public sector banks (PSBs) have considerable potential to achieve financial performance while controlling unsystematic risk and exogenous shocks relative to their peer group. Finally, robustness check estimates confirm the coefficients of the main model.

This study contributes to the knowledge in the banking literature by identifying risk factors that may affect financial performance during a crisis nexus and providing information about preventive measures. These insights are valuable to bankers, academics, managers and regulators for policy formulation. The findings of this paper provide important insights by considering all the risk factors that may be responsible for reducing the probability of financial performance in the banking system of an emerging market economy.

The empirical analysis has been done with a fresh perspective to consider unsystematic risk, systemic risk and exogenous risk (COVID-19) with the financial performance of Indian banks. Furthermore, none of the existing banking literature explicitly explores the drivers of the I and II waves of COVID-19 while considering COVID-19 as a dependent variable. Therefore, the aim of the present study is to make efforts in this direction.

Purpose: This chapter addresses the skills shortages in Kosovo’s labour market, emphasising the service sector. The labour market economy is very dynamic, and Kosovo, with the youngest population in Europe, also has the highest unemployment level among youths. Therefore, we aim to analyse the mismatches of the skills demand in the labour market.

Methodology: The scientific methods used in this chapter are quantitative methods applying analytical and critical approaches based on economic theory. In this chapter, we analysed secondary data from Labour Force Surveys (LFS) and official reports such as the World Bank and UNDP. We have also conducted primary research with the employees of SMEs in the service sector, with specifically related questionnaires for descriptive issues.

Findings: The logit model used in this research has shown goodness of fit and yielded significant results. Based on the empirical findings, we have found a need for some main soft skills such as communication skills, language skills, ICT skills, and additional training to help gain employability skills. These findings suggest that there is a need for more skills in the service sector, significantly impacting the employees’ job performance and the job seeker’s level of employability.

Significance: Noticeably, countries that are still in the transition process face inequalities in the labour market and have a very high level of unemployment. The findings can be used in analysing demand-side management of the labour market and mismatching of skills in transition economies by policy makers.

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.