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It is critical for those who are engaged in the work of resisting the movement of academically restrictive policy to understand that it is a deliberate act on the part of conservatives to outlaw critical race theory (CRT) specifically, because it is a theoretical mechanism for discrediting the rhetorical foundations of their policy movement. The knee-jerk institutional courses of action to now defund initiatives and curriculum related equity, diversity and inclusion (EDI) represent what has always been a deeply rooted investment in white supremacy on the part of the institutions (Baldwin, 2021; Patel, 2021; Squire, 2021).

The author explores and defines the CRT tenets of interest convergence (Bell, 1980) and whiteness as property (Harris, 1993) in relation to EI (Fricker, 2007; Dotson, 2011) as frameworks for examining three EGOs in the region where these policies have become most dominant. All three are critical tools of analysis for understanding the stake the White conservative political elite have in EGOs, and the magnitude of EI these policies represent, and stand endorse in their rhetoric. Definitions of EI often rely on the work of Amanda Fricker’s (2013) text on the subject, but this paper is invested in the expansions of this theorization for speaking to the nature of the injustice that EGOs represent as a matter of historical trend, with grave implications for futures marked by continued oppression. Whiteness as property and interest convergence are points for explicating the dialectic and material aspects of issues of race and equity in this country; namely, how knowledge processes inherent to higher education sound even more alarms as EGOs become commonplace for college campuses.

To support the arguments laid out, the author provides a historical review of the settler-colonial foundations of higher education as an american institution. This is meant to provide contour to the image of postsecondary education that exists today. In accordance with this paper’s allegiance to CRT, many of the texts would be considered revisionist history (Delgado and Stefancic, 2023), which stray from dominant narratives of american comfort and speak more accurately to the experiences of minoritized populations. The author then applies the same analysis to the sociopolitical contexts of EGOs, and to policy language itself. Each section is closed with an explanation of its connection to tenets of CRT and EI so as to provide a thread to follow into the subsequent discussion section.

In the first presentation of the early writings of this work, the author was lucky enough to be in community with Barbara Applebaum at the annual meeting for the American Educational Studies Association and engage in discourse surrounding EI and CRT applications to EGOs. In conversations surrounding the will in the willful ignorance that is exemplified in the movement of EGOs, the author had shared with Dr Applebaum the early thinking on how that will was the same force that brought together converging interests, which have continually forecasted interest divergence. This is commonly referred to as “political backlash.” The author had said something along the lines of: “if we follow the interest convergence, we can get in front of the subsequent political moves to turn the clocks on what was once celebrates progress.” This conversation planted the seed for what is the thesis of this paper. Interest convergence and divergence happen at the will of white populations because of the american truth of whiteness as property. In the context of higher education, this means that because educational pursuit has largely been white property, it has served as an arena for white populations to converge and diverge their interests with those of the minoritized. For example, the policies that drained federal funding for higher education in the 1970s were passed on the tails of a Civil Rights Movement that shook the very foundation of this country and expanded access to postsecondary education for racially minoritized groups (Berret, 2015).

Ensuring that this social construction is a matter of status quo has largely been the work of postsecondary institutions, and EGOs represent the most recent attempt at epistemically imposed inferiority. Explicit attention to the fact of higher education’s complicity and overall investment in the socialization of oppression is necessary to engage in transformative practice that resists anachronism. If higher education researchers and practitioners do not recognize the stake in both the presence and resistance to EGOs, there would likely be acts of resistance that will belie an act of interest convergence – and later divergence – on the part of the state.

Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.

Interest rate derivatives (IRDs) are the essential components of financial risk management and are used across various industry sectors. The objective is to analyze the differences in approach to managing interest rate risks between the Indian corporates that execute IRDs and the ones that do not.

Interest rate fluctuations require Indian corporates to hedge their exposures in foreign currency interest rates. This is all the more true for mid-sized corporates because of their balance sheet exposures. Additionally, they may not have the resources to formulate risk management policies. This paper analyzes data collected from financial statements of a diverse set of companies that use IRD and helps in formulating such a strategy.

The results indicate significant differences for some of the parameters like information asymmetry and agency cost between users and non-users of IRDs. The study further suggests causality between users of derivatives and parameters like size, growth and debt.

The study compares users and non-users of IRDs, thereby identifying factors unique to users of IRDs. It also studies causality relations which explain the motivation to do IRDs. Thus, it enables risk managers to use this as a reference point to decide on their strategies.

While there are multiple studies across geographies and sectors including commercial banks in India on the usage of interest rate swaps, this study focuses on Indian mid-tier corporates. Furthermore, the study distinguishes between users and non-users based on financial parameters, which in turn would provide a framework for decision-hedging strategies.

The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries.

The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

The way the management of a reporting entity values the non‐controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non‐controlling interest in earnings, non‐controlling interest, retained earnings and total equity.

The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub‐subsidiary.

Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non‐controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non‐controlling interest is calculated under the different methods of valuing non‐controlling interest.

The user interest in content searching in the web will be changed over by time.

The system is in need to find the content of user over the temporal aspects.

So, predicting the user interest over the time by analyzing the fluctuations of their search keyword is important.

So, predicting the user interest over the time by analyzing the fluctuations of their search keyword is important.

In this work, fuzzy neural network techniques are used to predict the user interest fluctuation in different times in different scenarios.

In this proposed work, both the long-term and short-term interest are evaluated using the specialized user interface designed to retrieve the user interest based on the user searching activities.

This work also categorizes the future needs of users using this proposed system.

In electronic commerce (EC), user interest reflects the behavior set of a users’ group acting on certain impulses. Electronic commerce web stations (ECWS) might be useful for intelligent information technology to create and refine the user interests database (UIDB) to make all kinds of service personalized. Usually two types of information should be included in UIDB. The first is contents of products or services and the second is forms for showing the contents. Both their structures are tangled trees. The issues about how to implement personalized service were investigated, the concepts of user interests and the structure of UIDB are defined, those about ECWS, how to create UIDB by user answers' selections, update and refine UIDB by user’s feedback information are discussed in detail in this paper. By means of UIDB, ECWS can actively recommend suitable series of pre‐sent web pages for different user groups and gradually arrive at their aim: offering personalized service for user groups.

Vector‐autoregression (VAR), integration, and cointegration models are used to investigate the causal relations, dynamic interaction, and a common trend between interest rates and inflation in nine countries in the Pacific‐Basin. This paper finds that for all countries, short‐ and long‐term interest rates and the spread between the long‐term interest rates and inflation are non‐stationary I (1) processes. The nominal interest rates and inflation are not co‐integrated. In addition to this study’s inability to find a unidirectional causality between inflation and interest rates, when the VAR model is used, it also fails to find a consistent positive response either of inflation to shocks in interest rates or of interest rates to shocks in inflation in most of the countries studied. The VAR model results are consistent with the cointegration tests’ results, that is, nominal interest rates are poor predictors for future inflation in the Pacific‐Basin countries.

The advent of derivatives and structured products has coincided with a proliferation of fixed income models used to analyze hedging, pricing, forecasting, and estimation for the term structure of interest rates. This article evaluates five models Ho‐Lee (HL); Black‐Derman‐Toy (BDT); Vasicek; Cox‐Ingersoll‐Ross (CIR); and Heath‐Jarrow‐Morton (HJM) (see Exhibit 1) that are currently used by structured finance practitioners. We suggest which models are most appropriate for assets with different time horizons, interest rate sensitivities and cashflow properties. The authors link model selection to structured financial instruments with the singular focus on the trade‐off between model precision/complexity and calculation costs.

The aim of this paper is to argue analytically that interest and riba are not exactly the same and not an interchangeable terminology. There are similarities and differences between the two at the conceptual level.

To support the argument, the paper shows that it is possible to prove cases where the riba is involved but the interest is not. Hence, there is a situation of the presence of riba without interest. Furthermore, it is also possible to prove cases where the interest is involved but the riba is not. Hence, there is a situation of the presence of interest without riba. The notion and concept of interest in finance are analysed critically in comparison with riba in Islamic jurisprudence (fiqh Islami). So a comparative conceptual analysis is the main methodology of the paper.

The paper finally suggests that the correct expression should be that Islamic banking and finance is “a ribawi free of banking and finance” instead of “interest free of banking and finance” as it is popularised.

The paper is conceptual in nature. No empirical analysis is pursued.

Islamic finance should not claim it self as interest-free finance, rather riba-free finance.

It is more truthful to the society to say that Islamic finance is riba-free finance.

The paper is expected to contribute in the conceptual level of Islamic banking and finance’s understanding by clearing up the basic confusion and misconception about riba and interest. This would consequently minimise or even eliminate the taken-for-granted tendency of denoting the semantic of riba and interest as an interchangeable term, especially when writing in English and addressing the finance’s students and scholars. The semantic clarification between interest and riba hopefully becomes the main contribution of this paper.

The purpose of this paper is to introduce the principles of interest‐based negotiation to communications professionals and provide examples of how the technique can be applied to both the business and practice of public relations.

The paper looks at interest‐based negotiation as an approach for managing differences or overcoming obstacles for the public relations counselor.

The paper finds that with an understanding of interest‐based negotiation, the public relations counselor can introduce clients to a highly valuable approach for managing differences or overcoming obstacles. Using carefully articulated principles, steps, and techniques, interest‐based negotiation can improve client's ability to establish trust and credibility with stakeholders. The approach also can play a significant role in helping strengthen rapport in the public relations consultant‐client relationship.

The paper provides interesting information on the use of interest‐based negotiation.