Search results

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

In the last 10 years, India has amended its laws dealing with sexual offences against women with the changes ranging from increasing terms of imprisonment for the offence of rape to state-funded compensation schemes for women and child victims. In this regard, challenges persist for the agencies of the criminal justice system in India especially the courts to realise the vision of restorative justice as these forums have to navigate the relevant statutory provisions and binding precedents. This chapter seeks to analyse the challenges faced by courts in proper reintegration of victims and offenders of sexual offences, the institutional responses of the courts and suggests reforms to the criminal justice system in India in consonance with the principles of restorative justice acknowledged in the restorative justice movement in the international discourse.

The purpose of this article is to propose and evaluate a novel system architecture for Smart City applications which uses ontology reasoning and a distributed stream processing framework on the cloud. In the domain of Smart City, often methodologies of semantic modeling and automated inference are applied. However, semantic models often face performance problems when applied in large scale.

The problem domain is addressed by using methods from Big Data processing in combination with semantic models. The architecture is designed in a way that for the Smart City model still traditional semantic models and rule engines can be used. However, sensor data occurring at such Smart Cities are pre-processed by a Big Data streaming platform to lower the workload to be processed by the rule engine.

By creating a real-world implementation of the proposed architecture and running simulations of Smart Cities of different sizes, on top of this implementation, the authors found that the combination of Big Data streaming platforms with semantic reasoning is a valid approach to the problem.

In this article, real-world sensor data from only two buildings were extrapolated for the simulations. Obviously, real-world scenarios will have a more complex set of sensor input values, which needs to be addressed in future work.

The simulations show that merely using a streaming platform as a buffer for sensor input values already increases the sensor data throughput and that by applying intelligent filtering in the streaming platform, the actual number of rule executions can be limited to a minimum.

Marketing - value proposition and value delivery, switching cost, customer acquisition and retention, positioning, pricing, distribution and retailing, role of trust and transparency to build sustainable relationship in B2B context, and efficient service delivery.

Undergraduate and graduate students in marketing, business administration, strategy, retailing, B2B marketing, services marketing and general management courses. Also, it can be used for executive management/training programmes.

The case focuses on an existing scenario of a natural gas business in Gujarat, India, in order to provide understanding of marketing challenges, especially in the B2B context, faced by organisations in this evolving business environment. The case examines the strategies and policies implemented by the company and their impact on the customer. The case presents reactions and responses from the concerned customers. The case illustrates the criticalness of understanding customer expectations and designing and delivering customer centric strategies to sustain market leadership in an evolving and competitive market.

The case study enables the students to understand and analyse: the current business environment; the important factors impacting natural gas business; economic analysis of energy; opportunity and challenges for doing cleaner and greener business; role of cleaner fuel to reduce carbon footprint; and carbon credit impacting top line and bottom line of a customer. The case provides students the opportunity to understand and analyse the importance of switching costs to acquire a new customer; and devising and implementing marketing strategies to expand customer base and enter into new territories.

Teaching notes.

The research article's primary purpose is to understand the advancements in urban logistics and allied fields over time along with a consideration of its enabling technologies.

An initial review is used to build a keyword vocabulary, combinations of which were then applied to the Scopus, ScienceDirect, Emerald Insights, the Web of Science (WOS), Elsevier, Taylor and Francis, Wiley, Inderscience, Springer, Google Scholar and IEEE Xplore for extracting academic publication collection. The first part includes bibliometric analysis; network analysis is done based on the finally selected 645 papers (only those articles include either of the keywords mentioned above in title, abstract, and keywords). The second part conducts a review of the existing literature review studies (only 21 literature review studies out of 645 articles). The last one discusses the advancement in the topics based on the selected research articles.

This research discussed the advancement of the urban logistics and allied field, key academic forums and key researchers. It is evident from the analysis that the research related to key emerging themes like implementing innovative concepts and sustainability; application of green technologies; data collection, visualization, monitoring and sharing; and automatic logistic systems are still in the nascent stage. However, these research areas gained momentum in the recent past.

Urban logistics are essential and play a crucial role for such rapidly growing cities to function. Despite playing a vital role, urban ecosystem logistics is often neglected in formal urban planning. Hence, as a response to customer and business demand, private entities regularly invest in new technologies and solutions. Since such investments are toward profits, various environmental, social and economic challenges arise.

This research investigates the advancements in urban logistics toward smart, sustainable reforms in developing enabling technologies and markets. The obtained research articles are subjected to bibliometric, descriptive, network and content analysis to present a rundown of advancements, relationships and trends in emerging research gaps.

The global organic market is expanding, and India is in an advantageous position with the highest number of organic producers worldwide. Although many articles have been published on the value chain of organic products from India, no significant studies were found related to the value chain analysis of organic pineapple. This study aims to know the various aspects of the organic pineapple value chain, i.e. network structure, value addition at various stages of chain actors, value chain upgradation and governance structure.

The study is explorative in nature, and primary data from various actors involved in the chain is collected and analyzed. Primary data through a structured schedule and interviews are collected from farmers and traders. A multistage sampling plan has been adopted. A sample of 75 farmers was randomly selected from the study area. For traders, snowball sampling is used due to the nonavailability of the sampling frame. A total of 10 commission agents, 10 wholesalers and 20 retailers were thus selected for the study. For objectives 1 and 4, descriptive statistics are used. For objective 2, a modified formula described by (Murthy et al., 2007) is used to calculate farmer’s net price and marketing margin. For objective 3, Garrett’s ranking technique is used to identify various constraints in upgrading the organic pineapple value chain in Assam.

This study shows that the value chain of organic pineapple is in the initial stage and proper value addition is required to have a complete regulated value chain. Six marketing channel is identified, and products are sold through farmer producer company only in case of export and trade with distant buyers. The marketing efficiency for channels II and III is 1.69 and 0.99, respectively. The degree of value addition for channel II in the hands of the commission agent, wholesaler and retailer is 11.65%, 4.56% and 12.60%, respectively. In the various constraints in upgrading the value chain, farmers rank “policy support” as a major constraint. In the governance structure, trade with distant traders and exports is done formally and through written contracts.

The study performs value chain analysis of organic pineapple in Cachar district of Assam, India for the year January 2022–January 2023. Future studies are encouraged related to various aspects of the supply chain and value chain of organic pineapple from various northeastern states of India and other states.

The study will help policymakers and key actors to know the existing chain and frame a well-coordinated and regulated value chain.

This study is one of the first study to explore the value chain of organic pineapple of Cachar district of Assam, India. Implementation of these findings can help various actors to strengthen the existing value chain.