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This case study has been prepared after thoroughly studying the Indian wine industry. Secondary data for the value of wine imported in India has been taken from the website of the Ministry of Commerce and Industry, Government of India. Data for GDP per capita for India has been taken from World Development Indicators, World Bank. Data for revenue generation of top five countries have been sourced from Statista Report on Indian wine market. Fictitious names are used for the Winery (Romaniszyn) and the individual (Harish G.) working there.

This case revolves around accounting complexities for starting a winery in India. A new vineyard comes with the challenge of the gestation period (five years), during which it would not generate revenue. Harish G. was adept at business development and had experience working with an Italian winery. He was unaware of how difficult accounting decisions would be, including determining the quantum of funds required, ascertaining different financial options to purchase assets and meeting cash requirements. He knew he would not be able to generate any sales for five years at the newly formed winery; the grapevines imported from New Zealand took that long to reach maturity. Furthermore, given that Harish was starting a new brand of wine, he also faced constraints with attracting new customers.

This case can be used in teaching undergraduate and postgraduate students in the introductory session of a financial accounting course. It is designed to approach basic accounting concepts, permitting the class to discuss and focus on the principal thought process of starting a real business and accounting for the transactions as and when they occur rather than only on mathematical computations. The objective of this case study is attained by involving the students in recording various accounting transactions and decisions the winery’s management must take over the time from early plantation to bottling of the wine. Every decision assesses the students’ comprehension of accounting concepts by making them analyze and resolve the accounting issues raised.

This study aims to provide a holistic review of social media influencers (SMIs) research based on a unique approach of bibliometric analysis and content analysis between 2011 and 2020. The review examines the main influential aspects, themes and research streams to identify research directions for the future.

The sample selection and data collection were done from the Scopus database. The sample dataset was refined based on the inclusion and exclusion criteria to determine the final dataset of 183 articles. The dataset was exported in the BibTeX format and then imported into the BiblioShiny app for bibliometric analysis. The content analysis was done following the theory-context-methodology framework.

The several findings of this study include (1) Co-word analysis of most used keywords; (2) Longitudinal thematic evolution; (3) The focus of the research papers as per the theory-context-methodology review protocol are persuasion knowledge model, fashion and beauty industries, Instagram and content analysis, respectively; and (4) The network analysis of the research studies is known as the co-citation analysis and depicts the intellectual structure in the domain. This analysis resulted in four clusters of the research streams from the literature and two emergent themes (Chen et al., 2010)

In general, the previous reviews in the area are either domain, method or theory-based. Thus, this study aims to complement and extend the existing literature by presenting the overall picture of the SMI research with the help of a unique combined approach and further highlighting the trends and future research directions based on the findings of this study.

This study aims to explore the similarities and differences between the three concepts that are commonly used to describe the knowledge of traditional and indigenous communities, namely, indigenous knowledge, traditional knowledge and local knowledge, with a view to contributing to the discourse on conceptualizing indigenous knowledge.

Data was extracted from the Scopus database using the main terms that are used for indigenous knowledge, namely, “indigenous knowledge” (IK), “traditional knowledge” (TK) and “local knowledge” (LK). Data were analyzed according to the themes drawn from the objectives of the study, using the VOSviewer software and the analytical tool embedded in the Scopus database.

The findings indicate that whereas IK and LK are older concepts than TK, TK has become more visible in the literature than the former; there is minimal overlap in the use of the labels in the literature; the three labels’ literature is largely domiciled in the social sciences; and that there were variations in representation of the labels according to countries and geographic regions.

The author avers that the scatter of literature on the knowledge of traditional and indigenous peoples under the three main labels has huge implications on the accessibility and use the literature by stakeholders including researchers, students, information and knowledge managers and information service providers.

This study demonstrates the application of informetrics beyond is traditional use to assess trends, nature and types of research patterns and mathematical modeling of information patterns to encompass the definition of the scope of concepts as covered in the literature.

Nowadays, food problems are likely to arise because of the increasing global population and decreasing arable land. Therefore, it is necessary to increase the yield of agricultural products. Pesticides can be used to improve agricultural land products. This study aims to make the spraying of cherry trees more effective and efficient with the designed artificial intelligence (AI)-based agricultural unmanned aerial vehicle (UAV).

Two approaches have been adopted for the AI-based detection of cherry trees: In approach 1, YOLOv5, YOLOv7 and YOLOv8 models are trained with 70, 100 and 150 epochs. In Approach 2, a new method is proposed to improve the performance metrics obtained in Approach 1. Gaussian, wavelet transform (WT) and Histogram Equalization (HE) preprocessing techniques were applied to the generated data set in Approach 2. The best-performing models in Approach 1 and Approach 2 were used in the real-time test application with the developed agricultural UAV.

In Approach 1, the best F1 score was 98% in 100 epochs with the YOLOv5s model. In Approach 2, the best F1 score and mAP values were obtained as 98.6% and 98.9% in 150 epochs, with the YOLOv5m model with an improvement of 0.6% in the F1 score. In real-time tests, the AI-based spraying drone system detected and sprayed cherry trees with an accuracy of 66% in Approach 1 and 77% in Approach 2. It was revealed that the use of pesticides could be reduced by 53% and the energy consumption of the spraying system by 47%.

An original data set was created by designing an agricultural drone to detect and spray cherry trees using AI. YOLOv5, YOLOv7 and YOLOv8 models were used to detect and classify cherry trees. The results of the performance metrics of the models are compared. In Approach 2, a method including HE, Gaussian and WT is proposed, and the performance metrics are improved. The effect of the proposed method in a real-time experimental application is thoroughly analyzed.

The case study is designed to help students understand how the “growth at all costs” attitude can lead to compromised corporate governance in a start-up leading to disastrous implications for all the stakeholders. This case study aims to make students understand the components of the fraud triangle, the impact of financial fraud on various stakeholders, the role of venture capitalist (VC) investors and the importance of good corporate governance in start-ups. The case study presents an excellent opportunity for students to discuss the consequences of ignoring good governance in the pursuit of growth in a start-up. After analyzing the case study, the students shall be able to explain the concept of the fraud triangle and to be able to identify the motivation, opportunity and rationalization of financial irregularities in a start-up; analyze the impact of financial irregularities on various stakeholders; comprehend the business model of VCs and evaluate its influence on VC-funded start-ups; and appraise the importance of good corporate governance in start-ups.

The case study revolves around the confession of financial irregularities made by one of the cofounders of GoMechanic, a start-up headquartered in Gurugram, India. On January 18, 2023, Amit Bhasin confessed to financial irregularities in the company’s financial statements, leading to laying off 70% of the workforce of the company. GoMechanic had earlier raised close to US$62m [1] from maverick global investors including Sequoia Capital, Tiger Global, Orios Venture Partners and Chiratae Ventures, and was negotiating to raise Series D financing from the Japanese multinational SoftBank with aspirations to be a unicorn (start-up with a valuation of over $1bn). The confession led to a debate about the consequences of the “growth at all cost” culture being followed by start-ups as well as VCs. GoMechanic was not an isolated instance of a lack of governance in the start-ups. The confession had consequences not only for the GoMechanic but for the entire start-up ecosystem of India, which was the third largest in the world. Bhasin stated that the founders take full responsibility for the situation, and they were working on a plan which was most viable under the circumstances. However, it was not going to be easy to regain the confidence of the investors.

The case study is best suited for senior undergraduate- and graduate-level business school students and in executive education programs in courses such as corporate governance and ethics, private equity and entrepreneurial finance.

Teaching notes are available for educators only.

CSS 1: Accounting and finance

To enhance the performance of hydrostatic bearings, graphene serves as a lubricant additive. Using the high thermal conductivity of graphene, the purpose of this study is to focus on the impact of graphene nano-lubricating oil hydrostatic bearing temperature rise at various speeds and eccentricities.

The thermal conductivity of graphene nano-lubricating oil was calculated by molecular dynamics method and based on the viscosity–temperature effect, the coupled heat transfer finite element model of hydrostatic bearing was established; temperature rise of pure lubricating oil and graphene nano-lubricating oil hydrostatic bearing were analysed at different speed and eccentricity based on computational fluid dynamics method.

With the increase of speed and eccentricity, the temperature rise of 0.2% graphene nano-lubricating oil bearings is lower than that of pure lubricating oil bearings; in addition with the increase of graphene mass fraction, the temperature rise of graphene nano-lubricating oil bearings is always higher than that of pure lubricating oil bearings, and the higher the speed, the more obvious the phenomenon.

The effects of graphene as a lubricant additive on the thermal conductivity of nano-lubricating oil and the variation of the temperature rise of graphene nano-lubricating oil bearings compared to pure lubricating oil bearings were analysed by combining micro and macro methods.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-12-2023-0388

Designing an effective metaverse experience through a tourism digital-twin platform is crucial to the success of metaverse tourism. How such a digital-twin platform should appeal to target users, however, lacks exploration. The study aims to advance a conceptual contribution by successfully creating a metaverse experience through a well-designed digital-twin platform. It also aims to show how the design science approach in tourism can enrich our understanding of digital-twin platform design elements introduced in metaverse experience design.

Guided by the design science approach in tourism, this research conceptualizes the role of digital-twin elements in metaverse experience design and proposes a one-factor between-subject experimental design to examine the effect.

This research conceptualizes how eight unique configurations of digital-twin design, which are embellished in two or three dimensions, shape tourists’ metaverse experience and physical travel intention.

The results offer operators clear strategic guidance on designing an effective tourism digital-twin platform.

This study not only identifies the impact of digital-twin platform design elements but also clarifies how such elements affect customers’ metaverse experiences.

通过旅游数字孪生平台设计有效的元宇宙旅游体验, 对元宇宙旅游的成功至关重要。然而, 这样一个旅游数字孪生平台应该如何吸引目标用户,还缺乏探索。该研究旨在通过精心设计的数字孪生平台成功塑造旅游者的元宇宙体验, 从而在概念上做出贡献。它还旨在展示旅游设计科学方法如何丰富我们对元宇宙体验设计中引入的数字孪生平台设计要素的理解。

在旅游设计科学方法的指导下, 本研究将概念化数字孪生平台设计元素在元宇宙体验设计中的作用, 并提出了一个单因素的受试者间实验设计来检验效果。

本研究将数字孪生平台设计的九种独特配置概念化, 这些配置在三个维度上得到了点缀, 塑造了游客的元宇宙旅游体验和现实旅游意向。

研究结果为产业者设计有效的旅游数字孪生平台提供了明确的战略指导。

现有的研究是第一个研究数字孪生平台设计元素的影响, 阐明了这些元素如何影响旅游者的元宇宙体验。

Diseñar una experiencia efectiva en el metaverso a través de una plataforma digital gemela de turismo es crucial para el éxito del turismo en el metaverso. Sin embargo, la exploración de cómo debería atraer dicha plataforma digital gemela a los usuarios objetivo carece de exploración. El estudio tiene como objetivo avanzar en una contribución conceptual al crear con éxito una experiencia en el metaverso a través de una plataforma digital gemela bien diseñada. También tiene como objetivo mostrar cómo el enfoque de la ciencia del diseño en el turismo puede enriquecer nuestra comprensión de los elementos de diseño de la plataforma digital gemela introducidos en el diseño de experiencias en el metaverso.

Guiada por el enfoque de la ciencia del diseño en el turismo, esta investigación conceptualiza el papel de los elementos gemelos digitales en el diseño de experiencias metaversales y propone un diseño experimental de un factor entre sujetos para examinar su efecto.

Esta investigación conceptualiza cómo ocho configuraciones únicas de diseño gemelo-digital, enriquecidas en dos o tres dimensiones, conforman la experiencia metaversal de los turistas y su intención de viaje físico.

Los resultados ofrecen a los operadores una orientación estratégica clara para diseñar una plataforma gemelo-digital turística eficaz.

Este estudio no sólo identifica el impacto de los elementos de diseño de las plataformas gemelas digitales, sino que también aclara cómo afectan dichos elementos a las experiencias metaversales de los clientes.

This study aims to investigate the relationship between dietary polyamine levels, metabolic risk parameters and anthropometric measurements in postmenopausal women.

This cross-sectional study was conducted with 562 45–64-year-old postmenopausal women who presented to a Family Health Center. To collect the data, the Descriptive Information Form and Food Frequency Questionnaire were used. In the data analysis, numbers, percentages, mean, standard deviation and multiple linear regression analysis were used.

The multiple linear regression analysis demonstrated that dietary putrescine intake was negatively associated with systolic blood pressure (ß = −0.179, p < 0.001), dietary spermidine intake was positively associated with waist circumference (WC) (ß = 0.142, p = 0.013), systolic blood pressure (ß = 0.188, p = 0.001), diastolic blood pressure (ß = 0.218, p < 0.001), body mass index (BMI) (ß = 0.169, p = 0.003) and waist-to-height ratio (WHtR) (ß = 0.156, p = 0.006), and dietary spermine intake was negatively associated with WC (ß = −0.158, p = 0.003), systolic blood pressure (ß = −0.195, p < 0.001), BMI (ß = −0.107, p = 0.042) and WHtR (ß = −0.138, p = 0.009).

Owing to the study’s cross-sectional nature, the lack of succession in the cause–effect relationship, the use of self-report Food Frequency Questionnaire to determine dietary polyamine intake and the inability to analyze seasonal differences are among the limitations of the study.

In this study, an association was determined between dietary polyamines, metabolic risk parameters and anthropometric measurements. The findings suggest that dietary polyamines in human health should be further investigated owing to the increasing metabolic risk parameters.

The paper develops a model for enhancing R&D productivity for Indian public funded laboratories. The paper utilizes the productivity data of five Council of Scientific and Industrial Research (CSIR) laboratories for analysis and to form the constructs of the model.

The weighted average method was employed for analyzing the rankings of survey respondents pertaining to the significant measures enhancing R&D involvement of researchers and significant non-R&D jobs. The authors have proposed a model of productivity. Various individual, organizational and environmental constructs related to the researchers working in the CSIR laboratories have been outlined that can enhance R&D productivity of researchers in Indian R&D laboratories. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used to find the predictability of the productivity model.

The organizational factors have a crucial role in enhancing the R&D outputs of CSIR laboratories. The R&D productivity of researchers can be improved through implementing the constructs of the proposed model of productivity.

The R&D productivity model can be adapted by the R&D laboratories to enhance researchers’ R&D involvement, increased R&D outputs and achieving self-sustenance in long run.

The R&D laboratories can initiate exercises to explore the most relevant factors and measures to enhance R&D productivity of their researchers. The constructs of the model can function as a guideline to introduce the most preferable research policies in the laboratory for overall mutual growth of laboratory and the researchers.

Hardly any studies have been found that have focused on finding the measures of enhancing R&D involvement of researchers and the influence of significant time-intensive jobs on researchers’ productivity.