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Purpose: This study aims to examine the effectiveness of the Central Board of Secondary Education (CBSE)-based English textbooks and question papers in developing second-language higher-order thinking skills (HOTS). Design/methodology/approach: Descriptive analysis establishes a causal relationship between learning objectives and second language (L2) writing proficiency. Content analysis is used to compare and analyze tabulated data for textbooks and question papers for the English language by the National Council of Educational Research and Training (NCERT) and CBSE. This method categorizes the materials and their assessments under HOTS and lower-order thinking skills to ascertain the relationship between learning objectives and L2 writing proficiency. Findings: The study highlights teaching material and assessment shortcomings and their alignment with learning outcomes to enhance students' writing skills. It underscores the need for HOTS-focused materials, discussing their impact on writing skills. The study also explores how textbook–question paper mismatch hampers Bloom's taxonomy-based cognitive skills. Practical implications: This research illuminates the efficacy of teaching and learning English as a second language (ESL) writing skills to improve the quality of education, which has real-world implications. The study highlights flaws in the educational system in India and suggests curricular and pedagogical changes. Originality/value: The research examines NCERT and CBSE ESL textbooks and question papers to align teaching and assessment methods. The results aim to improve education through ESL writers' HOTS. [ABSTRACT FROM AUTHOR]

Purpose: Productivity improvement is key to sustainability performance improvements of organizations. In a real-world scenario, the nature of inputs and outputs is likely to be imprecise and vague, leading to complexity in comparing firms' efficiency measurements. Implementation of fuzzy-logic based measurement systems is a method for dealing with such cases. This paper presents a fuzzy weight objective function to solve Data Envelopment Analysis (DEA) CCR model for measuring paper mills' performance in India for 15 years. Design/methodology/approach: An integrated methodology is proposed to solve DEA models having fuzzy weights. The fuzzy DEA methodology is an extended version of the DEA approach that researchers have used for performance measurement purposes in imprecise and vague scenarios. The ecological performance of the paper industry is evaluated, considering some desirable and undesirable outputs. The effect of non-discretionary input on the performance of a paper mill is also analyzed. Findings: Analysis suggests that the productivity of the paper industry is improving consistently throughout the period. The comparative evaluation of methods suggests that a diverse cluster of DMUs and integration of DEA with the fuzzy logic increases the diversity in the efficiency score while DEA-DE imitates the results of CCR DEA. Originality/value: Proposed a fuzzy DEA-based analytical framework for measuring the paper industry's ecological performance in an imprecise and vague scenario. The model is tested on data from the paper industry in a developing country context and comparative performance analysis using DEA, fuzzy DEA and DE algorithm is done. [ABSTRACT FROM AUTHOR]

Purpose: Mobile-based payment is increasing exponentially but in the developing country like India, consumers' perception is highly positive in daily cash transaction. The purpose of this research is to identify and examine the important challenges for mobile wallet (m-wallet) implementation in India. In the wake of COVID-19, one of the transmission mechanisms of this virus has been the coins and paper money passed between a buyer and a seller. As such m-wallet considered as a convenience of payment has become a necessity in light of the pandemic. Design/methodology/approach: The authors explored 19 unique sets of challenges selected from the literature and collected data from 14 experts from private sector, multinational corporations and mixed private and public partnership who have significant knowledge and experience of mobile payment implementation and use in their respective organisations. Also, the authors have used Interpretive Structural Modelling (ISM) methodology in developing a hierarchal model for the identified challenges. The authors implemented Cross-Impact Matrix Multiplication Applied to Classification (MICMAC) analysis to classify the identified challenges. Findings: The ISM-based framework is divided into nine different hierarchical levels. "Lack of strong regulatory compliance (Ch6)" has been recognised as the most important challenge, which inhibited the mobile wallet implementation, whereas "Perception of customers about the value of using mobile wallets (Ch11)" is the most dependent critical challenge. There are seven hierarchical layers in between the top and the bottom level with the varied number of challenges based on their driving and dependence power. Originality/value: This is the first research to the best of our knowledge that has not only comprehensively reviewed the m-wallet literature but also employed a unique ISM-MICMAC-based approach to develop a framework of challenges for the m-wallet implementation. [ABSTRACT FROM AUTHOR]

Purpose: Taking as a point of departure the edited collection Yaraana (1999), ostensibly the first mainstream publication on gay writing from India, the purpose of this article is to trace the way Indian authors have dealt with the growing visibility of nonnormative sexualities. It suggests that from the start this debate has centered on a dyad between local and culturally specific sexual identities vs its globalized opposite, which is held to threaten regionally specific expressions. The continuing struggle for recognition and equality is revealing for a growing divide between those whose sexuality can rely on growing representation in Indian popular media, and those who feel increasingly marginalized. Design/methodology/approach: This article revisits important texts that were published and publicly accessible in India from 1999 onwards. All the text considered and discussed were accessible outside academic networks and thus, available in mainstream bookstores, produced by Indian authors or long-term residents and available in English. Considering the vast language diversity of India as well as the complexity of gaining access to locally published materials, the analysis does not include texts that are only available in a vernacular language. Besides this, the article benefits from the direct input of key activists and scholars from India working on this topic. Findings: Even if homosexuality has now been decriminalized in India, what emerges from the writing is a concern that globally hegemonic expressions of alternate sexualities might impact, homogenize and eventually eradicate locally specific expressions. Considering socioeconomic equality in India, this raises serious questions about those whose precarious positions may see them further marginalized because of this. Originality/value: While there have been various overviews and analyses of the fight for decriminalization of homosexuality in India, so far there has not been an analysis how this benefited from a growing awareness and discussion in popularly accessible texts. This analysis also raises concerns that the fight for decriminalization might have negative consequences for those in marginalized positions. [ABSTRACT FROM AUTHOR]

Purpose: News items like "A whopping 2 lakh gullible investors were cheated......." amply illustrate the extent of problems and hardships caused by financial frauds related to Ponzi schemes, collective investment schemes (CIS), unregulated deposit schemes, etc. In India, over the years, many Ponzi and unregulated investment schemes have taken place, causing huge economic and financial loss to Indian economy. This paper aims to examine why investment such schemes like Ponzi schemes and CIS become popular, how such schemes got operated in different periods and what could be done to safeguard the interests of investors. Design/methodology/approach: The analysis is done based on secondary data and research work of various researchers, organisation and institutions, which are available in the public domain. Findings: This paper has tried to analyse various characteristics of such fraudulent schemes, like their modus operandi, promotional activity, background of promoters and legal process involved in recouping financial loss of millions of investors. This paper also examines the demand-side factors that are responsible for popularity of those schemes in India. Noting the regulatory changes and other initiative taken by regulatory authorities to control the supply of unregulated investment schemes, this paper indicates potential actions, which could be undertaken to make people aware about the risks and issues related with such fraudulent schemes. Originality/value: This paper gives an overview about various aspects of unregulated investment schemes, which have duped numerous people at different point of time. To the best of the authors' knowledge, this research work is original and has not been published in any other journal. [ABSTRACT FROM AUTHOR]

Purpose: This paper developed a theoretical and research framework by identifying the behavioral biases in investment decision and by presenting a review of the available literature in the field of behavior finance-related biases. This paper aims to present a compressive review of the literature available in the public domain in past five decades on behavior finance and biases and its role in investment decision-making process. It also covers insights on the subject for developing a deeper understating of the behavior of investor and related biases. Design/methodology/approach: The work follows the comprehensive literature review approach to review the available literatures. The review carried out on different parameters such as year of publication, journal of publication, country, type of research, data type, statistical technique used and biases identified. This is a funnel approach to decrease the number of behavior biases up to six for further research. Findings: Most of the existing works have summarized behavior finance as an emerging area in finance. This indicates the limited valuable research in developing economy in this area. This literature review helps in identifying major research gap in this domain. It helps in identifying the behavior biases which work dominantly in investment decision-making. It would be interesting to explore the area of behavior biases and their impact on investment decision of individual investors in India. Originality/value: This paper worked on literature prevailing on the subject and available on various online research data source and search engines. It covers a long time frame of almost five decades (1970-2015). This paper is an attempt to look at the impact of behavior finance and biases and its role in investment decision-making process of the investor behavior. This study builds up a strong theoretical framework for researchers and academicians by detailed demonstration of available literature on behavior biases. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to gain insight into managers' perspectives on the concept and practice of workers' participation in management (WPM) in Indian organizations. WPM is a critical ingredient in organizational effectiveness. However, the most fundamental aspects of WPM, such as the attitudes, expectations of managers and the factors facilitating or hindering the participation process, are less explored. This paper attempts to answer those questions concerning WPM in the context of Indian organizations. Design/methodology/approach: The study uses data from 138 managers of Indian public and private sector organizations. Data were collected through an online survey as well as through semi-structured interviews. The study explores potential benefits, roadblocks and supporters from the managers' perspective. Further, to test the hypothesis, the author used multiple regression analysis. Findings: The paper demonstrates managers' perception of workers' participation at the board level as the most beneficial and supportive compared to joint consultation and joint decision-making; however, at the same time, it is the one having the most roadblocks in the present Indian Labour laws. Workers, unions and managers' lack of legislative support and intention fuel the fire. The study also found that implementation of WPM is primarily based on statutory norms, and public sector managers are more willing to take the workers on board than managers of private sector organizations. Practical implications: This research is of practical significance as it extracts new visions for policymakers in India already planning to implement four new labor codes, namely, wages, industrial relations, social security and occupational safety, health and working conditions. The data from the study will facilitate the Indian labor ministry to lay down policy decisions concerning WPM. Further, the government can acclimatize this analysis to plug the ambiguities in the present WPM system. Originality/value: To the best of the author's knowledge, this is the first study to give insights into the manager's perspective regarding the WPM using a scenario-based approach. In addition, this paper offers valuable suggestions for policymakers to restructure and streamline the country's existing and overlapping labor laws. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to provide an in-depth awareness into the research on customised training programme for the indigenous population in India. The central aim is to conduct a systematic review on the available studies to explore its crucial themes interweaving with skill development. Design/methodology/approach: This study uses systematic review method, for which the author uses Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines, SPIDER tool and Mendeley to identify relevant articles from 2011 to 2022. Findings: Results show that the customised training programme is useful for the first-generation population to upgrade their skills. It aids in improving scalability, supports job creation and facilitates in mitigating low level of training exposure by meeting the local needs. However, poor approachability on customised training, its oversimplification and lack of research dents the critical insights and prospects. Originality/value: The novelty of this paper lies on retrieving the essential indicators of customised training from previous studies by systematic review tools. It can aid academicians, educators, local administration and policymakers to understand its benefits for indigenous population to fill the policy gaps. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code. Design/methodology/approach: This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions. Findings: This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code. Research limitations/implications: Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants. Originality/value: This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms. [ABSTRACT FROM AUTHOR]

Purpose: Based on positive organizational scholarship, this study aims to examine the role of faculty engagement in mediating the relationship between quality of work-life (QWL) and organizational commitment. The paper also analyses how spiritual leadership moderates the relationship between QWL and faculty engagement. Design/methodology/approach: The data was collected through structured questionnaires from undergraduate and postgraduate teachers working in various business schools across major cities in India. The sample was selected through the snowball sampling technique. The sample size was 486, and analysis was done through the structural equation modelling approach using the bootstrapping method. Findings: Findings indicate that faculty engagement mediates the relationship between QWL and organizational commitment among teachers. Furthermore, results show that educational institutions that practice spiritual leadership support higher positive psychological and emotional states of engagement. Research limitations/implications: The paper provides an integrated model of engagement, commitment and QWL through a study of mediation and moderation effects and adds value to the psychology and workplace spirituality literature. There is the future scope for further generalizations of the model in different geographical contexts to analyse the influence of other leadership styles. Practical implications: Furthermore, it would help educational institutions to design QWL strategies for engaging teachers psychologically, emotionally and cognitively by accelerating employees' positive emotions and behaviours. Finally, the paper shows implications for developing the QWL strategies to create a committed and engaged workforce through spiritual leadership. Originality/value: The paper contributes to the academic literature by investigating interrelationships among variables from a positive organizational scholarship perspective. The paper would help practitioners to comprehend the importance of spiritual leadership in educational institutions. [ABSTRACT FROM AUTHOR]

Purpose: Reference voltage or current generators are an important requirement for an analog or digital circuit design. Bandgap reference circuits (BGR) are most common way of generating the reference voltage. This paper aims to provide a detailed insight of design of a folded cascode operational amplifier (FC op amp) and a BGR circuit. The complete study flow from design to layout of the circuits on 180 nm semiconductor laboratory (SCL) process leading to bonding diagram for possible tape-out is discussed. This study work has been supported by MeitY, Govt. of India, through Special Manpower Development Project Chip to System Design. Design/methodology/approach: This paper provides a detailed insight in design of a FC op amp and a BGR circuit. The complete study flow from design to layout of the two circuits on 180 nm SCL process leading to bonding diagram for possible tape-out is discussed. Section 2 shows the design of FC op amp, beta-multiplier circuit and their simulation results. Section 3 describes the comparison of design of conventional BGR and the proposed BGR with other state-of-art BGR circuits. Section 4 gives the comparison of their performance. The conclusion is given in Section 5. Findings: The post-layout simulation of FC op amp show an open-loop gain of 64.5 dB, 3-dB frequency of 5.5 KHz, unity-gain bandwidth of 8.7 MHz, slew rate of 8.4 V/µs, CMRR of 111 dB and power of 25.5µW. Among the two BGR designs, the conventional BGR generated 693 mV of reference voltage with a temperature coefficient of 16 ppm/°C the other BGR, with curvature correction generated 1.3 V of reference voltage with a temperate coefficient of 6.3 ppm/°C , both results in temperature ranging from −40°C to 125°C. The chip layout of the circuits designed on 180 nm SCL process ensures design rule check (DRC), Antenna and layout versus schematic (LVS) clean with metal fill. Research limitations/implications: Slew rate, stability analysis, power are important parameters which should be taken care while designing an op amp for a BGR. Direct current gain should be kept higher to reduce offset errors. Input common mode range is decided by the operating temperature range. A higher power supply rejection ratio will reduce BGR sensitivity to supply voltage variations. Input offset should be kept low to reduce BGR error in reference voltage. However, this paper emphasis on the flow from schematic to layout using simulation tools. As part of the study, the bonding diagram for tape-out of BGR and FC design in the given SCL frame size with seal ring is also explored, for possible tape-out. Practical implications: Reference voltage or current generators are an important requirement for an analog or digital circuit design. BGR are most common way of generating the reference voltage. This paper provides a detailed insight in design of a FC op amp and a BGR circuit. The complete study flow from design to layout of the circuits on 180 nm SCL process leading to bonding diagram for possible tape-out is discussed. The chip layout of the circuits was designed on 180 nm SCL process ensuring DRC, antenna and LVS clean with metal fill using Cadence virtuoso and Mentor Graphics Calibre simulation tools. Social implications: BGR are most common way of generating the reference voltage. This paper gives a detailed insight of a BGR design using a folded-cascode operational amplifier. The FC op amp is biased using a beta multiplier circuit and high-swing cascode current mirror circuit. The paper discuss FC circuit design flow from schematic to layout. Originality/value: FC op amp is biased using a beta multiplier circuit and high-swing cascode current mirror. The paper discusses FC design flow from schematic to layout. The circuits were designed on 180 nm SCL technology with 1.8 V of power supply. The post-layout simulation show an open-loop gain of 64.5 dB, 3 dB frequency of 5.5 KHz, unity-gain bandwidth of 8.7 MHz, slew rate of 8.4 V/µs, CMRR of 111 dB and power of 25.5 µW. BGR were designed using FC op amp. The proposed BGR generated 1.3 V of reference voltage with a temperature coefficient of 6.3 ppm/°C in the range from −40°C to 125°C in schematic simulation. [ABSTRACT FROM AUTHOR]

Purpose: This paper seeks to add a historical perspective to the contemporary debate concerning women's entrepreneurship in India. This study aims to explore the quantitative and qualitative research map of the research field of women's entrepreneurship. Through this exploration, the authors aim to portray the historical and contemporary factors related to women's entrepreneurship development in India, the problems and the opportunities. Future research opportunities are also identified based on the keyword analysis. Design/methodology/approach: The study uses a systematic literature review to analyze the historical and theoretical perspectives of women's entrepreneurship in India. The bibliometric analysis portrays the publication landscape, including the most popular journals, authors and countries, citation analysis and keyword analysis. The content analysis reveals the thematic clusters of the research field. Findings: The content analysis of the management literature on women's entrepreneurship reveals four primary clusters from the research: contextual embeddedness in women's entrepreneurship, reasons for starting a business, microfinance interventions and empowerment of women entrepreneurs and marginalization dynamics for women entrepreneurs in India's informal sector. The study also presents implications for policymakers and a women entrepreneurs' development framework. Originality/value: To the best of the author's knowledge, this study is the first to comprehensively analyze the management literature on women's entrepreneurship in India from a historical perspective. The study combines bibliometric mapping and content analysis for a holistic presentation of the research field of women's entrepreneurship in India and future research opportunities. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to analyse the factors influencing migration, the labour migration process and the status of migrant laborers in the informal sector, particularly those working in brick kiln factories. It will shed light on the precarious nature of their work, often characterized by informal and verbal contracts. The paper examines occupational and environmental health hazards affecting the labourers and their impact on their well-being, the vulnerability of women in the precarious work environment and the associated health risks in brick kiln factories in India. Design/methodology/approach: The study relies primarily on primary data collection, supplemented by secondary literature and documents. Balangir district was chosen as the research region due to its historical deprivation, underdevelopment and the historical prevalence of environmental distress, leading to distress-driven migration. To gather primary data, 40 respondents were selected from five selected blocks in Balangir district, resulting in a total of 200 respondents. In addition, in-depth interviews were conducted with 35 individuals across the selected blocks, with approximately seven participants from each block. In addition, interviews of 10 kids were taken and around 10 key informants including the trade union leaders, intellectuals and civil society activists. Findings: Migrant labourers, including men, women and children, face significant health issues and are exposed to similar occupational health hazards. Internal migrant women workers are more vulnerable as they face critical health risks during pregnancy in host areas due to unfavourable working conditions and limited access to health-care services. Factors such as strenuous work, long working hours, poor nutrition and inadequate maternal care contribute to adverse outcomes such as spontaneous abortion, premature delivery and abnormal postnatal development. Research limitations/implications: The brick kiln industry presents a distressing reality for men who are highly vulnerable to occupational accidents, and women workers are exposed to sexual abuse, exploitation and violence. The prevalence of physical harassment, ranging from leering to rape, is alarmingly high among women. These incidents not only inflict physical harm but also cause severe psychological trauma and increase the risk of sexually transmitted diseases. Despite the existence of laws aimed at protecting women's rights and addressing sexual offences, the workers often remain unaware of their rights. This lack of awareness further compounds the vulnerability of women workers and perpetuates their exploitation in the workplace. Practical implications: To address health issues comprehensively, interventions should encompass the entire migrant population, including men and children. Strategies should focus on improving access to health-care services, promoting occupational health and safety measures, ensuring proper immunization and nutrition for children and addressing the broader social determinants of health. Empowering women with knowledge about reproductive health and rights, raising awareness about available health-care services and strengthening health-care providers' capacity to cater to migrant populations are crucial steps towards addressing health disparities. Social implications: Urgent interventions and policies are needed to address the health vulnerabilities of internal migrant workers and women workers. It is required to ensure health-care accessibility, improving working conditions, ensuring access to maternal care and essential supplements and providing health-care services for both pregnant women and their children, regardless of migration status. Originality/value: The study focused on precarious health and occupational hazards and accidents faced by migrant workers. It highlights women migrant labourer's and children's vulnerability in the Brick Klin sector, which is a value addition to the existing knowledge in social science. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine Nigeria's dynamic output and output volatility connectedness with USA, China and India using quarterly data from 1981Q1 to 2019Q4. Design/methodology/approach: The study adopted the network approach of Diebold and Yilmaz (2014) and used the normalized generalized forecast error variance decomposition from an underlying vector error correction model to build connectedness measures. Findings: The findings show that the global financial crisis (GFC) increased the connectedness index far more than the 2016 Nigeria economic recession. The moderate effect of the 2016 Nigeria economic recession on the connectedness index underscores the fact that Nigeria is a small, open economy with minimal capacity to spread output shock. For both real output and its volatility, the total connectedness index rose smoothly and systematically through time, thereby leaving the economies more connected in the long run. Originality/value: To the best of the authors' knowledge, this paper is among the first to examine Nigeria's dynamic output and output volatility connectedness with the USA, China and India using new empirical insights from the GFC versus 2016 Nigerian recession. The study, therefore, concludes that the Nigerian economy should be diversified immediately as a hedge against future real output shocks, while the USA, China and India should maintain and sustain their current policy frameworks to remain less vulnerable to real output shocks. [ABSTRACT FROM AUTHOR]

Purpose: This paper gives a model of collusion formation and a method of measuring the degree of it among the traders/bidders in the agricultural commodity markets in India. The important assumption is that the bidding is repetitive with a set of common bidders. The theory has been derived based on the behavior of the wholesale market of agricultural commodities in India. The paper is based on full information in the collusion formation. The paper first derives the theoretical structure of the bidders' behavior and thereafter derives a measure of collusion formation with the help of real-life data. Design/methodology/approach: The paper used the standard theory of optimization and the theory of auction and probability statistics. Findings: This is a complete information model of cartel formation. The bidding is repetitive and continues forever in discrete time. Hence bidders behavior is observable. Using the proposed method, if the APMC measures for each market and publishes on a periodic basis, say weekly basis, then it will be easier to break the collusion in the market where relative collision is present. For example, if a farmer has three options to sell in three different markets, then the published data would help them to select the market where the degree of collusion is relatively lower. Moreover, the undesirable loss can be avoided based on the right choice of market. As a result, transaction costs will be optima. Originality/value: The paper first derives the theoretical structure of the bidders' behavior and thereafter derives a measure of collusion formation with the help of real-life data. [ABSTRACT FROM AUTHOR]

Purpose: Contextual to the recognition of the complex interplay between health and behavioral aspects, integrated behavioral health (IBH) has emerged. Although this model is becoming popular in the Western world, its presence in the global context is not promising. This paper aims to explore the need for IBH in India and address its barriers to implementation and possible solutions. Design/methodology/approach: We analyzed the case of IBH and its potential implications for India using the current evidence base, authors' reflections and experience of implementing similar programs. Findings: This paper identifies contextual factors, including increased instances of non-communicable diseases and psychosocial and cultural determinants of health, that necessitate the implementation of IBH programs in India. The key features of different IBH models and their applicability are outlined. The current status of IBH and potential challenges in implementation in India in terms of human resources and other factors are delineated. We also discuss the potential models for implementing IBH in India. Originality/value: Integrating behavioral health in primary care is considered an effective and sustainable model to promote health and well-being across various target populations. Towards this end, this paper is the first to discuss the contextual factors of IBH in India. It is a significant addition to the knowledge base on IBH and its possible implementation barriers and strategies in low- and middle-income countries. [ABSTRACT FROM AUTHOR]

Purpose: 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. Design/methodology/approach: 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. Findings: 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. Research limitations/implications: 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. Originality/value: 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. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines the role of institution in the combating crime in India. This study also assesses institutions for controlling property crime in India in the post-reform era. Design/methodology/approach: Crime and socio-economic data are taken from National Crime Record Bureau and the Reserve Bank of India, respectively. Twenty major Indian states are selected for the study purpose for the period of 1994–2019. Fixed effect panel data technique is used for analysis purpose. Findings: Property crime rate declines with economic growth, while it increases with financial development. Findings of fiscal policy instruments are different. Own tax is positively associated with property crime in India, while non-tax fiscal instruments such as fine, penalty, and so on, are inversely related to it. Property crime rate is inversely related to institutional factors like charge sheet and conviction rate. Research limitations/implications: Further research is needed for other crimes in India. State-level data are used here for analysis purpose; however, spatial or cluster analysis techniques might provide more insights for combating crimes in India. Practical implications: This study suggests that economic growth and fiscal instrument along with institutional development are essential to control property crime in India. Social implications: Government should take steps to improve the law-and-order system to control property crime across states. Originality/value: Impact of non-tax fiscal instrument reduces property crime while that of own tax is increases it in India. These findings are unique and added certain insight in the study. Institutional roles are captured its performances like charge sheet and convict rate, which are significantly reduce property crime in Indian states. Least square dummy variable model is applied to capture individual state effects. Peer review: The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0063 [ABSTRACT FROM AUTHOR]

Purpose: India generates around two million tonnes of e-waste every year, and it is increasing at a very high rate of 30%. However, due to inefficient handling of infrastructure and limited number of collection centres along with the absence of proper incentive structure for producer and recyclers, 95% of e-waste reaches to unorganized sector for disposal. Consumers are not aware of the need of proper e-waste disposal and in absence of proper motivation and they are not inclined towards recycling process. Therefore, this paper aims to identify the best practices of e-waste take adopted all over the world to implement effective policy interventions for e-waste management in India and other emerging economies. Design/methodology/approach: This paper has recommended preventive as well as curative policy interventions on the basis of best e-waste management practices of Germany, Italy and Japan; life cycle assessment of e-waste; and SWOT analysis of Indian electronic product industry. Findings: Preventive measures include a deposit refund scheme wherein a consumer will be responsible for depositing a refundable fees during the purchase of the product. The amount should be arrived at keeping in mind cost involved in handling e-waste and ensure some motivation for the consumers to give back used product. To ensure proper tracking of the product, Radio frequency identification (RFID) tags can be used which will be activated at the time of sale of product and remain so until product reaches some designated recycling space or recycler and consumer is returned back his deposit fee. Subsidy to the producers and recyclers can also be provided by the government to further incentivize the whole process. An example of mobile phones has been used to understand the proposed deposit fees and associated cost structure. Curative measures to reduce the generation of e-waste in long run for managing the discussed issue have also been proposed. Originality/value: This study is an initiative for proposing and implementing best e-waste take back techniques in a developing economy like India by acquiring learnings from best/advanced economies in terms of e-waste take back. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to analyze the status of infrastructure, workforce and basic amenities at public health-care facilities in rural India and draw a comparison with its urban counterparts. Design/methodology/approach: Rural Health Statistics data and National Sample Survey Office Report for the period 2019–10 were used to analyze lower-level public health facilities, namely, subcenters, primary health centers and community health centers (CHCs). Selected tracer indicators under World Health Organization's (WHO) Service Availability and Readiness Assessment (SARA) mechanism such as health center density, core health workforce density and basic amenities were used to carry out the analysis. The extent of facility coverage was measured using the National Rural Health Mission (NRHM) guidelines and the proportion of facilities satisfying the Indian Public Health Standards (IPHS) was measured to assess the service provision quality in rural public health-care facilities. Findings: Results indicated that the density of public health centers is higher in rural areas than in urban areas. Almost all public health-care facilities lack basic amenities in rural areas. Working positions for health specialists in CHCs barely meet the total requirement. Almost all of the public health facilities functioning in rural areas do not meet the IPHS norms. Originality/value: To the best of the authors' knowledge, the present paper is the first initiative to assess the status of rural public health-care facilities on the national level using WHO's SARA indicators as well as NRHM and IPHS guidelines. The study is significant in terms of policy input for achieving universal health coverage in India. [ABSTRACT FROM AUTHOR]

Purpose: This paper investigates the dynamic nature of risk in pre-, during- and post-COVID duration. It investigates how commercial office portfolio stakeholders in India perceived risk during the COVID pandemic, their risk response and mitigation strategies, and emerging structural changes that would impact the commercial office portfolio (COP) in the post-COVID period. Design/methodology/approach: A qualitative and applied research method is adopted for the study. Through purposive sampling, commercial office portfolio stakeholders were selected and interviewed using a semi-structured questionnaire having two parts. In the first part, risk attributes were accessed on the Likert scale and in the second part there were open-ended questions. Findings: The uncertainty during the COVID period increased the risk perception significantly. There was a sense of urgency to retain the tenants, preserve the headline rentals and keep the properties operational. COP managers were forthcoming to offer rent deferments, common area maintenance discounts and upgrades in the physical office in form of touchless equipment, better air filters, etc. Post-pandemic there would be extensive use of technology and data for facility management and space utilization analytics; mainstreaming of hybrid working and flexible office spaces; increased certification of buildings; adoption of ESG and sustainability norms; and better-designed buildings with a focus on EHS and wellbeing. Practical implications: Identifying structural changes in the post-pandemic period will help the COP managers to align their portfolios to the emerging office market requirements. Originality/value: This study helps in developing an understanding of the dynamic nature of the risk across pre-, during- and post-COVID periods. And risk responses and mitigation strategies adopted during the COVID period in an emerging market. [ABSTRACT FROM AUTHOR]

Purpose: The present paper proposes a framework for zero-defect manufacturing in Indian industries. Due to the current competitive market, there is a strong need to achieve zero defects from the customer's perspective. A survey questionnaire is analyzed based on the responses and a structured framework is drafted to implement zero defect manufacturing in the Indian industry. Design/methodology/approach: To analyze zero-defect in Indian industries, a literature review and a survey questionnaire constituted a framework. This framework is independent of the type of process and product. Findings: The findings of this study are based on a total of 925 responses received through survey questionnaires by different mediums. The framework has been tested in different manufacturing organizations to achieve zero-defect through the continuous improvement approach. Practical implications: The study results aim to achieve zero-defect, help to improve customer satisfaction, reduce waste and rework in the manufacturing process. This framework is also used as a problem-solving approach to implement Six Sigma in the Indian industries. Originality/value: Zero defect manufacturing is growing in India and globally. This framework helps to implement zero defect manufacturing in Indian industries. It is an essential tool to capture the voice of the customer. [ABSTRACT FROM AUTHOR]

Purpose: The paper intends to identify the factors that determine the variations in the gender pay gap and female workforce participation at low-skill manufacturing job across Indian states over the time period 2006–2014. Design/methodology/approach: Gender pay gap is measured in two ways: one is scale insensitive and second one is scale sensitive. To construct scale-sensitive gender pay gap measure wage discrimination index is used. For main analysis, a panel framework is used. Fixed effect model and random effect model are estimated along with all relevant diagnostic tests. Findings: Empirical analysis elucidates that male literacy rate, female literacy rate and gender parity index are important factors in explaining the variation in gender pay gap and women workforce participation at sub-national level in India. Female literacy rate significantly reduces the crude pay gap; however, it has insignificant effect on scale-sensitive gender pay gap in low-skill manufacturing sector. Educational enrolment widens up the crude wage gap but narrows down the other one. In case of workforce participation educational attainment and school enrolment both reduce women workforce participation in low-skill manufacturing job. Research limitations/implications: The present research suffers from two major limitations. Due to lack of information, the paper is unable to study the impacts of female representation in trade unions, availability of supporting infrastructure like day-care facilities for working mothers, etc. in explaining the variation in gender pay gap and women workforce participation. The second limitation is that the research fails to address the issue related to selection into employment. The present paper uses the macro-level state-specific statistics instead of micro-level data; hence the imputed wage for unemployed but potential workers cannot be calculated. Originality/value: The paper is unique in the sense that it highlights gender pay gap and female workforce participation issue in low-skill manufacturing sector at Indian sub-national level. There are no such papers that highlight these issues in the context of Indian manufacturing sector. Another contribution is that the present paper considers the scale-sensitive gender pay gap, whose determinants are different than crude gender pay gap. [ABSTRACT FROM AUTHOR]

Purpose: Even after COVID-19 pandemic, several organizations intend extending work-from-home (WFH), to the extent of making it permanent for many. However, WFH's impact on productivity remains uncertain. Therefore, this paper aims to study personal and job factors determining the likelihood of amount of work done at home being same/more vis-à-vis office. Design/methodology/approach: Employees' basic psychological needs and job crafting tendencies; job-related aspects of task independence, technology resources and supervisory support; and several demographic factors are examined as determinants. Firth logistic regression analysis of data from 301 Indian white-collar employees is performed. Findings: Demographically, longer exposure to WFH, greater work experience and being a support function worker increased the likelihood of same/greater amount of work done at home. Being a woman or married reduced the likelihood, while being a manufacturing/services worker was non-significant. Among psychological needs, greater needs for autonomy and relatedness decreased and increased the likelihood of same/greater amount of work done at home, respectively. Regarding personal and job resources, job crafting to increase structural job resources and supervisor support increased the likelihood of same/greater amount of work done at home versus office. Originality/value: This paper adds to the limited India-centric literature on WFH; uniquely examining influences of individual personal attributes on amount of work done by combining job demands-resources (JD-R) model and basic psychological needs theory. [ABSTRACT FROM AUTHOR]

Purpose: With a growing demand for safe, clean and affordable energy, emerging economies (EEs) across the globe are now seeking to create and rapidly develop renewable energy (RE) businesses. The success of these businesses often hinges on their ability to translate RE into sustainable value for energy consumers and the multiple stakeholders in this industry. Such value includes low production costs due to an abundance of natural resources (e.g. wind, water and sunlight) and public health benefits from reduced environmental pollution. With that in mind, this paper aims to gauge RE's potential for sustainable value creation and then develop an effective RE business strategy. Design/methodology/approach: This paper develops a structural equation model, conducts an exploratory factor analysis, confirmatory factor analyses with and without common latent factors and proposes a moderated mediation analysis to identify a host of factors that influence the success of RE businesses. Findings: This paper discovers that RE business performance is significantly affected by integrated vision, intellectual capital and social capital. Originality/value: To the best of the authors' knowledge, this paper is one of the first empirical studies that identify various factors influencing successful RE businesses in EEs such as Asian (e.g. China and India) and Latin American countries. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines India's socio-economic attributes and different financial dimensions of financial inclusion (FI). Design/methodology/approach: The paper uses a principal component analysis (PCA) to build indexes related to financial dimensions. It applies the logistics regression model and the Fairlie decomposition method to determine India's socio-economic and financial characteristics of FI. Findings: Based on the logistic regression, socio-economic factors like age, gender, marital status, level of education and religion have an impact on FI. The use of financial institutions has positively contributed to the probability of FI, while the low proximity of financial service providers retards the process of FI. Fairlie decomposition concludes regional disparity and gender disparity in FI; however, the rural–urban gap in FI is not captured by the variables included in the study. The main reasons for the discrepancy are lack of education, financial literacy, the proximity of financial service providers and lack of financial institutions. Originality/value: This paper makes two important contributions: first, it presents a micro-level analysis of FI across the socio-demographic strata of India, and second, it demonstrates the regional, rural–urban and gender disparity in FI in India. [ABSTRACT FROM AUTHOR]

Purpose: As Covid-19 became a pandemic, numerous people were forced to stay at home, leading to increased intimate partner violence (IPV) in many countries, particularly in developing and least-developed ones. This paper aims to highlight the IPV based on 15 different cases formed from the practical evidence of five developing countries. Design/methodology/approach: The authors interviewed 15 women from five countries who were the victims of IPV during the early periods of Covid-19 outbreak. Due to geographical remoteness, the authors conducted informal telephone interviews to collect the participants' personal experiences. The conversations were recorded with participants' permission; afterwards, the authors summarized participants' experiences into 15 different cases without revealing their original identities (instead, disguised names were used). Findings: It was revealed that the women were the primary victims of such violence, particularly from their intimate partners (husbands). In most cases, such IPV, as reported by the interviewees, originated or increased after the pandemic when they were forced to stay at home, losing their partners' jobs or income sources. Originality/value: The authors summarized the causes of IPV and put forward a few action recommendations based on the interviewees' practical experience and existing literature. This paper will open a new window for research investigations on IPV during emergencies such as Covid-19 outbreak. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to evaluate the progress made in achieving sustainable development goal-2 (SDG 2) in India, with a focus on ending hunger, ensuring food security, improving nutrition and promoting sustainable agriculture. The assessment uses data from SDG Index reports, which offer a comprehensive overview of the advancements made by 28 states and 8 union territories (UTs) in India. Design/methodology/approach: The evaluation is based on information derived from three editions of the SDG Index reports, initially published in 2018 and subsequently in 2019 and 2020. These reports provide a detailed analysis of the status and achievements of different states and UTs in relation to SDG 2. The categorization of states and UTs into aspirant, performer, front runner and achiever categories serves as a crucial framework for assessing the progress. Findings: Despite concerted efforts by India, the majority of states and UTs are positioned in the aspirant and performer categories, suggesting that significant challenges persist in achieving SDG 2 targets. The results emphasize the necessity for stronger measures to elevate states and UTs to the categories of front-runners and achievers. The persistent challenges of malnutrition, hunger and their economic ramifications require immediate and strategic interventions to address these pressing concerns. Originality/value: This paper contributes to the existing literature by providing a comprehensive analysis of the progress towards SDG 2 in India, using the insights from the SDG Index reports. The categorization framework used in this assessment offers a nuanced understanding of the challenges faced by different regions, highlighting the original contribution of this study. The findings underscore the urgency of targeted efforts to address malnutrition, hunger and related issues, emphasizing the importance of sustained commitment to achieving SDG 2 for the overall well-being of vulnerable populations. [ABSTRACT FROM AUTHOR]

Purpose: Variations in customer expectations pose a challenge to service quality improvement in the airline industry. Understanding airline customers' expectations and satisfaction help service providers improve their offerings. The extant literature examines airline passengers' expectations in isolation, neglecting the overall impact of online reviews on service quality improvement. This paper systematically evaluates the airline industry's passengers' expectations and satisfaction using expectation confirmation theory (ECT) and the SERVQUAL framework. The paper analyzes online reviews to examine the relationship between airline service quality attributes and passengers' satisfaction. Design/methodology/approach: The SERVQUAL framework was employed to examine the effects of customer culture, the reason for traveling, and seat type on customer's expectations and satisfaction across a large sample of airline customers. Findings: A total of 17,726 observations were gathered from the Skytrax review website. The lowest satisfaction ratings were from passengers from the USA, Canada and India. Factors that affect perceived service performance include customer service, delays and baggage management. Empathy and reliability have the biggest impact on the perceived satisfaction of passengers. Research limitations/implications: This research increases understanding of the consumer expectations through analysis of passengers' online reviews. Results are limited to a small sample of airline industries. Practical implications: This study provides airlines with valuable information to improve customer service by analyzing online reviews. Social implications: This study provides the opportunity for airline customers to gain better services when airline companies utilize the findings. Originality/value: This paper offers insights into passengers' expectations and their perceived value for money in relation to seat types. Previous studies have not investigated value for money as a construct for passengers' expectations and satisfaction relative to service quality dimensions. This paper addresses this need. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the relationship between earnings quality and corporate cash holdings in an emerging economy. Existing literature posits that earnings quality is a result of information asymmetry and firms with lower earnings quality increases cash holdings, to shield the firm from future uncertainties. In this paper, the authors propose a 'private benefits hypothesis', which suggests that lower earnings quality is an indicator of opportunism and expropriation of resources in the firm, through tunneling or excessive executive compensations. As a result, firms with lower earnings quality increase cash holdings in their control, to increase their private benefits and to avoid the scrutiny of the external stakeholders. The authors further examine the monitoring role played by institutional investors on cash holdings, with varying degrees of earnings quality. Design/methodology/approach: This study uses an unbalanced panel data sourced from Prowessdx, from 2000 to 2019. The analysis employs 20,231 firm-year observations from 2,421 firms. Earnings quality is calculated following Dechow and Dichev (2002). Findings: Empirical analysis confirms that the firms with higher earnings quality reduce cash. Further, institutional investors reduce the cash holdings in firms with higher earnings quality. Institutional investors effectively reduce the cash only in firms with at least 10% of equity shareholding. The results are robust to alternative measures of earnings quality and endogeneity concerns. Originality/value: This study diverges from the information asymmetry hypothesis in the existing literature on earnings quality and cash holdings and highlights the underlying private benefits hypothesis, that will impact cash holdings. Next, the 10% institutional shareholding is important in the Indian context as it represents the minimum threshold at which block holders can request extraordinary general meetings (Section 100 of the Companies Act 2013) or the involvement of the National Company Law Tribunal (NCLT) (Section 213 of the Companies Act 2013). This study highlights that unlike in Anglo-Saxon economies, institutional investors or other minority shareholders are empowered by the Companies Act 2013 to play a vital role in corporate governance with a mere 10% equity. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to trace Tata Group's role in responding to disability in the decades immediately following India's independence until the preliberalization period of the Indian economy, i.e. from the 1950s to the 1990s. Design/methodology/approach: This study's methodology entailed a historiographical approach and archival engagement at Tata Archives (Pune, India) of the company documents. Materials and records of the Tata Company between 1942 and 1992. Findings: Adopting the corporate culture lens, the study findings show that Tata Group demonstrated an active prosocial corporate approach toward disability. In a period governed by the ideology of a state-dominated developmental approach, Tata Group's initiatives were related to medical interventions for a wide spectrum of disabilities, rehabilitation and efforts to ensure persons with disabilities (PWDS)' livelihood. Originality/value: Disability, in the neoliberalized economic landscape of India, is an emergent business issue for companies espousing workplace diversity. The historical understanding of business engagement with disability from postindependence to liberalization in India remains, however, limited. In postindependence India, the passive business response to disability emerged within an ethical and discretionary framework, with charity and philanthropy as the main modes of engagement. In this background, this paper explores Tata's response to disability and PWDs, which was distinct. [ABSTRACT FROM AUTHOR]

Purpose: The fraud landscape for FinTech industry has increased over the past few years, certainly during the time of COVID-19, FinTech market reported rapid growth in the fraud cases (World Bank, 2020). Taking the consideration, the paper has qualitatively understood the loopholes of the FinTech industry and designed a conceptual model declaring "Identity Theft" as the major and the common fraud type in this industry. The paper is divided in two phases. The first phase discusses about the evolution of FinTech industry, the second phase discusses "Identity Theft" as the common fraud type in FinTech Industry and suggests solutions to prevent "Identity Theft" frauds. This study aims to serve as a guide for subsequent investigations into the FinTech sector and add to the body of knowledge regarding fraud detection and prevention. This study would also help organisations and regulators raise their professional standards in relation to the global fraud scene. Design/methodology/approach: This paper revisits the literature to understand the evolution of FinTech Industry and the types of FinTech solutions. The authors argue that traditional models must be modernised to keep up with the current trends in the rapidly increasing number and severity of fraud incidents and however introduces the conceptual model of the common fraud type in FinTech Industry. The research also develops evidences based on theoretical underpinnings to enhance the comprehension of the key fraud-causing elements. Findings: The authors have identified the most common fraud type in the FinTech Industry which is "Identity Theft" and supports the study with profusion of literature. "Identity theft" and various types of fraud continue to outbreak customers and industries similar in 2021, leaving several to wonder what could be the scenario in 2022 and coming years ahead (IBS Inteligence, 2022). "Identify theft" has been identified as one the common fraud schemes to defraud individuals as per the Association of Certified Fraud Examiners. There is a need for many of the FinTech organisations to create preventive measures to combat such fraud scheme. The authors suggest some preventive techniques to prevent corporate frauds in the FinTech industry. Research limitations/implications: This study identifies the evolution of FinTech industry, major evidences of Identity Thefts and some preventive suggestions to combat identity theft frauds which requires practical approach in FinTech Industry. Further, this study is based out of qualitative data, the study can be modified with statistical data and can be measured with the quantitative results. Practical implications: This study would also help organisations and regulators raise their professional standards in relation to the global fraud scene. Social implications: This study will serve as a guide for subsequent investigations into the FinTech sector and add to the body of knowledge regarding fraud detection and prevention. Originality/value: This study presents evidence for the most prevalent fraud scheme in the FinTech sector and proposes that it serve as a theoretical standard for all ensuing comparison. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the association between parental financial socialization and life satisfaction and the mediating roles of desirable financial behavior in the association between parental financial socialization and life satisfaction of college students in India. Furthermore, this research also explores the moderating effects of parents' socioeconomic characteristics (education, income and professions) in the association between parental financial socialization and desirable financial behavior. Design/methodology/approach: A sample of 1,161 college students was collected in India. Parental financial socialization is measured by direct parental teaching in this study. The first stage moderated mediation model is performed to examine the direct and indirect effects through financial behavior of parental financial on life satisfaction as well as the moderating role of parents' socioeconomic characteristics. Findings: The mediation analysis shows that parental direct teaching is positively associated with young adults' financial behavior, which in turn contributes to their life satisfaction. Furthermore, this study also finds negative moderation effects of parental education on the association between parental direct teaching and children's financial behavior. Originality/value: This study extends the knowledge of family financial socialization in the context of India. Moreover, it examines the mediation roles of desirable financial behavior in the association between parental direct teaching and children's life satisfaction. Furthermore, this paper explores the potential influence of parents' education, income and professions on children's financial behavior and life satisfaction. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the cryptocurrency adoption (CA) level among Indian retail investors who use cryptocurrency as an investment and mode of transaction. Design/methodology/approach: Through self-administered survey questionnaires, data is collected from 397 retail investors of Haryana (India). This study adopted a quantitative method using partial least squares structural equation modeling (PLS-SEM). Findings: This paper offered a robust model with a high explanatory value for CA in which four of the five proposed factors of diffusion of innovation theory (trialability, compatibility, complexity and observability) and one of the two proposed factors of consumer behavioral theory (perceived value) significantly influences CA. More specifically, the absence of regulatory support is a barrier to the broad adoption of cryptocurrencies, as its regulations are necessary to mitigate or minimize uncertain outcomes. Research limitations/implications: This research primarily focuses on CA in India. Thus, it can be extended to cover diverse other countries for more precise results. Practical implications: The results provide insights to the government to design the policies, better regulate and make investment strategies that can ultimately enhance CA. In addition, the study's results also inform financial educators, policymakers, employers and academicians about the significance of several variables affecting CA in India. Social implications: From a social standpoint, this study is an advance that directs central banks and governments to develop, regulate and manage digital currencies and implement a digital currency ecosystem. Moreover, the results assist in understanding investors' perceptions and decision-making perspectives toward cryptocurrencies through the country's digitalization. Originality/value: This paper fills the study gap to assist policymakers and cryptocurrency experts in broadening their knowledge base and recognizing prioritized intentions. Additionally, this study provides a theoretical model with the latent variable for a present and pertinent matter. [ABSTRACT FROM AUTHOR]

Purpose: The main purpose of this paper is to determine the bias-corrected efficiencies and rankings of the selected hotels and restaurants (H&Rs) in India. Design/methodology/approach: The data for the Indian H&R sector are collected from the Prowess database. The bootstrap data envelopment analysis (DEA) based on a constant return to scale (CRS), variable return to scale-input oriented (VRS-IP) and variable return to scale-output oriented (VRS-OP) are applied on H&Rs to obtain the bias-corrected efficiencies. Findings: It is found that relative efficiencies using basic DEA methods of all the 45 H&Rs of India are overestimated. These efficiencies are corrected using bias correction through bootstrap DEA methods. The bounds for the efficiencies of each H&R are computed using all the adopted methods. All H&Rs are ranked using bias-corrected efficiencies, and the linear trend between ranks suggests that the H&Rs are ranked almost similarly by all the adopted methods. Practical implications: To improve efficiency, Indian H&R companies must rethink their personnel needs by enhancing their workforce management capabilities. The government needs to extend more support to this sector by introducing a liberal legislation framework and supporting infrastructure policies. Originality/value: There is a paucity of studies on H&Rs in India. The current study focused on measuring bias-corrected efficiencies of the selected H&Rs of India. This study is one of the few initiatives to explore bias-corrected efficiencies extensively using the bootstrap DEA method. [ABSTRACT FROM AUTHOR]

Purpose: With changing employment conditions, technological advancement, frequent manpower reduction and global competition, the relevance of the protean and boundaryless career concepts is increasing. With this, the country's culture plays a pivotal role in career choice. The purpose of this paper is to develop and validate protean and boundaryless career scales for college passing out students and in the Indian context. The protean career scale was measured by self-directed and values-driven dimensions, while the boundaryless career scale was measured by boundaryless mindset and organizational mobility preference. Design/methodology/approach: The first step involved defining construct and determining face validity. The data collected via questionnaire from India's final year engineering students were subjected to exploratory factor analysis and confirmatory factor analysis in the second and third steps, respectively. Finally, the nomological validity was tested by establishing the relationship between factors influencing career choice and newly developed protean and boundaryless career. Findings: The result suggested using a two-factor model with a protean career (combining self-directed and values-driven items) and a boundaryless career as a separate construct for college passing out students. Research limitations/implications: The developed scale has nine items that can be used to conduct surveys at the time of campus hiring by academic scholars, HR managers, and practitioners who are working on the identification, development and management of human talent as a part of any human resource management system. Originality/value: To the best of the authors' knowledge, this is the first approach to developing the protean and boundaryless career scale for college passing out students and in the Indian context which can be replicable for South Asian countries. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to assess the impact of corporate social irresponsibility (CSiR) media coverage on firm performance in India. It also analyses the effects of the environment, social, governance, and cross-cutting issues on firm performance. Design/methodology/approach: The paper utilizes a sample of Indian firms from the Reprisk® database, amounting to 1,103 CSiR media coverage counts for 693 firm-year annual observations from 2008 to 2015. Further, Reprisk® segregates comprehensive CSiR coverage counts into the environment, social, governance and cross-cutting issues, for which the study runs the fixed effects panel regression. The study takes year-fixed effects, industry-fixed effects and clustered standard errors at the industry level. Findings: The results of this study indicate that CSiR coverage negatively influences the firm performance of Indian firms. All issues, including social, governance and cross-cutting, except environmental issues, negatively impact firm value in India. Practical implications: The involvement of firms in CSiR costs the firms financially and drives down firm performance. Social issues, including community and employee-related matters, governance issues and cross-cutting issues, also reduce the firm performance. Social implications: The insignificant environmental impact on firm performance does not indicate that environmental issues have no detrimental consequences. Instead, it might need more stakeholders' awareness to understand the harmful implications of environmental issues on society. Originality/value: Limited studies have explored CSiR in India so far. The study is novel as it analyses the Reprisk® database and its segregation of media counts into the environment, social, governance and cross-cutting issues in the Indian context. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims to examine how Indian non-financial service sector companies' financial performance is influenced by their corporate social responsibility (CSR) expenditures. The paper also analyses whether family ownership has a moderating role in the CSR expenditure–financial performance association. Design/methodology/approach: The study includes 288 non-financial service sector companies listed in India with 3,456 firm-year observations. Panel data regression analysis using data for 12 years, starting from 2010 to 2021, is carried out. Findings: The study reveals a positive influence of CSR spending on financial performance measures (Tobin's Q and return on assets). Mandatory CSR policies also influence the company's performance. Additionally, family ownership has a positive moderating effect on CSR expenditure–financial performance (Tobin's Q). Research limitations/implications: The study gives insights to the managers on how CSR expenditures can be used to maximise their benefits by supporting social causes, particularly in the case of firms with ownership structures where family involvement is there. Originality/value: The prior studies analysing family ownership effect on the CSR–financial performance relationship are fewer, and in a country like India, where corporate philanthropy is a part of the family business culture, there is a need to understand how CSR spending influences firm performance. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to gain insights into how students perceive online examination practices and evaluation, as well as identify the key factors that impact their intentions toward online exams. Design/methodology/approach: This empirical study conducted in India utilized an online survey method between May 24 and June 14, 2022. The data were collected from 712 undergraduate and postgraduate students through a Google Docs questionnaire. Descriptive analysis, exploratory factor analysis (EFA), regression and reliability analysis were conducted to analyze the data. Findings: There are many studies related to the adoption of online learning. However, there are limited studies that explore the adoption and acceptance of online examinations and evaluations. This paper intends to fill this gap and tries to highlight important factors influencing online examination usage by the students. Five important factors emerged in the study include "pedagogy, validity, reliability," "practicality," "security," "facilitating condition" and "intention," The study concludes that taking tests online is preferred for several reasons, including the perceived increased dependability of grades and the decreased cost, time and effort associated with taking exams. Research limitations/implications: This research explores students' perceptions of learning management systems (LMS)-based online exams and provides insights for students to better prepare and adapt. It assists policymakers in developing fair assessment policies and improving LMS platforms. The study contributes to the theoretical understanding of e-learning and calls for further research to enhance the effectiveness of online exams. It identifies gaps in existing literature and recommends larger sample sizes, broader representation, longitudinal data collection and conversational methods for future research. Originality/value: This study shows increasing research on e-learning and online examinations, mostly using quantitative methods. The important variables for understanding students' perceptions of online exams are "pedagogy, validity, reliability," "practicality," "security," "facilitating condition" and "intention." Concerns raised include validity, fairness and security. Electronic exams are more suitable for formative evaluation, and validity, reliability, security and adaptability are key pillars for successful online testing. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to reflect on how the COVID-19 pandemic has intensified the social and economic vulnerability of Indian elderly women, thereby making them prone to varied forms of abuse and denying them of the basic rights of secured existence. Design/methodology/approach: This study was conducted by analyzing primary data from government sources that dealt with the aging Indian population and the common predicaments that elderly women experienced during the pandemic. A qualitative interview was conducted in three old-age homes in India where the experiences of 26 elderly female residents were documented for understanding their experiences during the pandemic. The secondary data collected from different newspaper articles and online resources also enabled in perusing the difficulties that they faced both at home and the caregiving space at the critical juncture of COVID-19. Findings: Nearly 73% of the elderly population in the country has faced an incidence in different forms of abuse and exploitation during the subsequent waves of the pandemic. Disrespect and neglect were the most common type of mistreatment and around 23.1% reported physical assault. The elderly women were victimized further on socioeconomic grounds and their rights of living a secured and dignified life were significantly neglected. Research limitations/implications: The basic premise of this paper operates on the ground that the family as an institution has shunned taking care of the responsibilities vis-a-vis the elderly and therefore formal institutions have been introduced to aid in the conventional caretaking responsibilities in the Indian societal structure. This situation became all the more grave during the pandemic and therefore needed much intervention. This paper follows the theoretical lens of gender theory and case study method to analyze the data. Social implications: The HelpAge India report findings entail that elderly women/widows are doubly marginalized in the Indian society, and the COVID-19 pandemic has escalated the caregiver stress on manifold levels, thus exacerbating the problem. As most of the female senior citizens are economically dependent on their children and relatives, financial exploitation became one of the important premise that deprived them of a healthy living both at home and elderly caregiving institution. Despite the prevalence of certain elderly assistance schemes in the country, the older women's needs and well-being got heavily impacted and their voice gets hardly recognized in the wider spectrum of sociopolitical events. To extend the requisite help and assistance to this socially vulnerable section, the government on September, 2021, launched a pan-India, toll-free helpline number "Elder Line" to provide relevant information on elderly legal and medical aid and guidance on procuring pension. Originality/value: According to the secondary findings, a significant percentage of elderly women have been susceptible to physical and emotional abuse and factors such as widowhood, economic dependency, physical infirmity, cognitive impairment along with other stressors have aggravated their exposure to ill-treatment during the pandemic span. Thus, to recognize and mitigate the existing problems affecting the elderly subjects, the government should devise the necessary protocols and adopt essential measures to ensure the welfare of the marginalized section and protect their basic rights of a holistic existence. [ABSTRACT FROM AUTHOR]

Purpose: Despite a lot of developments in the financial markets, financial illiteracy is a main concern across the world and is directly associated with faulty financial decisions making. The situation is very alarming among a socially or economically marginalized section of society as they cannot afford to pay finance professionals for their wealth management. The objective of the study is to understand the level of financial literacy as well as its determinants among the marginalized section of society living in hilly areas. Design/methodology/approach: The study is descriptive as well as empirical in design and based on primary data collected from the 300 scheduled tribe households of Himachal Pradesh a hilly state of India. Findings: The study observed that financial literacy is very low among the scheduled tribes living, and their level of education, income, family system and Internet accessibility have a significant impact on their financial scores. Practical implications: The outcome of the paper may be useful to design customized awareness programs, and financial products focusing on scheduled tribes living in far-flung areas so that they can get the benefits of market-driven financial products. Social implications: Financial awareness can help scheduled tribes in their financial inclusion thereby reducing poverty and inequality through informed financial decisions. Thus, the outcome if implemented can help in achieving the objective of inclusive growth. Originality/value: No specific work has been done to explore the level as well as the determinants of financial literacy among the scheduled tribe households living in hill areas. This paper will fill this gap and contributes to the existing work on financial literacy and inclusion. Peer review: The peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0008 [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the association between productivity growth and job reallocation in terms of job creation and job destruction. It also finds this productivity employment relationship for heterogeneous labor market institutions of the Indian states. Design/methodology/approach: The paper uses longitudinal data of the Annual Survey of Industries of Indian manufacturing from 2009–2010 to 2015–2016 and employs fixed-effect multinomial logistic regression. Findings: The paper finds a mixed result of total factor productivity (TFP) increase on employment. An increase in TFP is positively associated with employment by reducing the probability of destroying jobs, while adversely associated with employment by reducing the probability of creating jobs. The negative association of the increase in TFP on employment is more in the Indian states with strict labor regulations. Research limitations/implications: The relationship between TFP and employment can be endogenous. TFP is calculated as output changes that are not explained by inputs, capital and labor. So, job creation/destruction may affect TFP by changing the composition of employment and/or returns on labor/capital. In addition, this study is only restricted to Indian organized manufacturing. Practical implications: The results from this study help deeply understand the Indian labor market. In particular, it provides valuable insights into the "jobless growth" in Indian manufacturing and the recent changes in labor laws. Social implications: The findings from this study provide useful information to enhance the robust growth of productive jobs and efficient reallocation of labor. Originality/value: Unlike most papers, which analyzed the relationship between productivity growth and net employment changes, the present paper finds the relationship between improvement in productivity and job reallocation in terms of simultaneous creation of new jobs and destruction of existing jobs. In addition, the paper links this relationship with the existing heterogeneous labor laws of the Indian states. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to analyse the present situation of gender inequality in the workplace in India, examine the legal provisions that address gender inequality in India and evaluate and assess the recommendations made to eliminate gender imbalance at workplaces in India. Design/methodology/approach: This study will adopt an exploratory research design to help identify and describe the most pressing problems and developments in the field. For this purpose, a secondary data collection approach is adopted. This study will acquire data through secondary means. This study will gather secondary data through the course of existing literature, judicial decisions and other authentic and published sources. Findings: Legislative and judicial efforts alone are not enough to achieve gender equality. The mindset of people, in general, has to change through awareness. Unless a law is supported by public opinion, it cannot achieve its goal. Research limitations/implications: This study is limited to gender inequality in the workplace only. In addition, the judicial perspective on gender disparity in India is examined in this paper. As a result, the findings cannot be applied to other situations. Originality/value: This study deals with gender inequality in the workplace from legal and judicial perspectives and discusses that social change can be brought only by enacting laws but by public awareness. [ABSTRACT FROM AUTHOR]

Purpose: In the two consecutive surveys conducted by the authors in 2015 and 2018, it was found that out of a total of 810 and 1008 Indian higher educational institutions, only 54 and 63 institutions (6.67 and 6.25%) were led by women, 725 and 934 institutions (89.51 and 92.7%) were led by men and 31 and 11 (3.83 and 1.1%) were reported to either have no information about their leaders or those posts were vacant (Banker and Banker, 2017; EduShine Report, 2015 and 2018). The current study is a follow-up attempt so that the knowledge around the status of women academic leaders in Indian higher education (2021) can be upgraded. This paper aims to discuss the aforementioned issue. Design/methodology/approach: The qualitative exploratory research approach was followed for conducting the study. Findings: It was found that out of the current total of 1151 Indian higher educational institutions, still only 110 (9.55%) are led by women, 1031 (89.57%) are led by men and for 10 institutions (0.86%) data on leadership is unavailable. Important contextual inferences have been made in the discussion section followed by the concentrated literature around the possible reasons for such low representation of women leaders in the global higher education sector. Research limitations/implications: One possible limitation of this study is that it does not provide an idea about why there is the highest women leadership in central institutions and the lowest in INIs. Taking the contextual factors into consideration, an extended exploration could have been made of different facilitators and barriers for each type of Indian HEI. The author invites future researchers to conduct this inquiry and come up with certain remedies, which is also one of the limitations of this study. Different enablers and disablers can be found through different primary and secondary research. Practical implications: Increased women leadership will bring diversity in the institutions' modus operandi and impact their culture in a great way. It is the prime responsibility of women to break the glass ceiling and come out of their shells. Family responsibilities contribute to their career stress in a great way, and women may balance their personal and professional lives by creating a sound support system in their family. Utilizing domestic help services will liberate them partially from their routine and unimportant duties. This will allow women to focus on more important work related to their careers. Trending nuclear families is also one of the major contributors to low women leadership; joint family pattern may benefit women to nurture and build their career keeping their sanity intact. Institutional decision makers and other stakeholders at work will be sensitized toward different barriers experienced by not only women leaders but also women in lower positions. Men at work across the levels are responsible for creating a more inclusive and conducive workplace for women. Inclusive workplace policies will render women equal opportunities and fair rewards. Ensuring unbiased and prejudice-free work culture will have a positive impact on the self-efficacy level of women which can be validated through their performance. Social implications: Slow and steady efforts consciously made by both men and women in the workplace for the betterment of women may progressively help overcome the social preconditioning at a macro level. Originality/value: All the studies reported in this paper have been sequentially conducted and are unique in the Indian higher education system. [ABSTRACT FROM AUTHOR]

Purpose: Indian government initiated several skill development policies and different types of vocational education and training (VET). Yet the participation in skill education is low because of poor labour market outcomes. This paper aims to calculate returns to skill education to understand the type of training that will have better labour market outcomes. Design/methodology/approach: In this paper nationally representative data from the periodic labour force survey (PLFS), collected by the national sample survey office for 2017–2018, are used to estimate the returns to formal and non-formal VET obtained (after different levels of general education) with the help of Heckman's two-stage method. Findings: Nearly 8% of the working-age population has received some form of VET (mostly non-formal), generating poor returns. For the overall population, formal on-job training (OJT) and full-time VET influence wage positively and significantly. Full-time VET obtained after secondary and below levels of education generates positive returns, whereas part-time VET is profitable only to those without formal education. At the graduate level, technical education obtained along with VET is associated with better wages. Originality/value: In India where a considerable proportion of the workforce is employed in the informal sector, different types of skill training like full-time, part-time and OJT influence labour market outcomes. This finding has policy implication for countries with large informal sector and calls for further research in such countries. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to analyse the labour force participation among the elderly population (aged 60 and above) in India from data available for the most recent time periods. The paper reviews the types of employment, industries and occupations that the elderly in India are employed in presently and also examines the impact of different factors on the decision of the elderly to be a part of the labour force. Design/methodology/approach: Unit-level data has been extracted from the most recent data available on employment and labour force in India provided by the Periodic Labour Force Survey (PLFS), from 2017 to 2018 to 2019–2020. Binary logistic regression model has been used to identify some of the socio-economic and demographic factors that influence the odds of the elderly being a part of the labour force along with the extent of their influence, and Wald statistic has been used to examine the dynamics. Findings: The study finds that among the elderly population, males, individuals living in rural areas, those living alone, those who are currently married and those with low educational attainment are more likely to be a part of the labour force. Again, elderly females are found to be employed mostly in the informal or unorganised sector which provide minimal or nil social security benefits. Between 2017–2018 and 2019–2020, the coefficients for sector, gender, marital status, education and income are found to be significantly different. Originality/value: This paper attempts to shed some light on the scanty literature with regards to studies on the elderly in India, and also to reveal the possible factors which induce the elderly in India to participate in the labour force with the help of the most recent data available. Peer review: The peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2021-0350. [ABSTRACT FROM AUTHOR]

Purpose: The paper demonstrates prejudicial effects of the rising private participation and the lacuna of state in ensuring the accessibility and affordability of healthcare. Design/methodology/approach: Secondary data analysis from national and international databases is employed to demonstrate the low government spending and the alternate healthcare financing mechanisms in the country. The company reports of six Indian pharma companies are examined to map the profits and revenues, and also taking into account the sales growth and return on investment. Findings: The paper observes the pharmaceutical sector, via its spiralling drug prices, is the primary contributor to the huge out-of-pocket expenses borne by households. The study findings indicate that there is an increased divergence between the out-of-pocket expenses of households and exorbitant profits of the private drug companies in the country over the years. Research limitations/implications: Amidst debates on the importance of public health in the aftermath of the pandemic, the paper examines the rising hands of private sector in healthcare, and implores – who benefits? The authors study the implications via looking into the rise in the wealth of pharma giants; at the time of crisis when the lives of common citizens in the country were at stake. Originality/value: The paper emphasises the repercussions of the higher markup of the pharma industry in raising the healthcare costs of households. The authors emphasise that the nonregulation of the pharma sector leads to high medical debts/poverty, in the wake of growing out-of-pocket expenditures of the citizens. [ABSTRACT FROM AUTHOR]

Purpose: Globally, corporate social responsibility (CSR) has been a voluntary practice, but faced serious limitations in its institutionalization. Resultantly, India, through the Companies Act, 2013, mandates corporates to change voluntary and ad hoc CSR practices into strategic and systematic projects. This paper aims to explore the changes brought in CSR practices by corporates under the influence of CSR law. The goal is to fill the literature gap on qualitative changes brought in CSR practices by the mandate. Design/methodology/approach: This qualitative study used purposive sampling and conducted in-depth interviews of corporate officials, nongovernmental organization (NGO) officials and academicians. The findings are discussed with the theoretical framework of institutional isomorphism. Findings: This paper presents changes in CSR practices in six themes: ad hoc to project-mode program designing and planning, stricter due diligence of NGOs, multi-stakeholder implementation of impact-driven projects, strict monitoring mechanisms, higher funding and rigorous reporting. These changes contribute to an understanding of the shift from voluntary to mandatory CSR in India, institutionalized through a mix of normative, coercive and mimetic pressures. Practical implications: Indian corporates can adopt the systematic practices in their CSR programmatic cycle, as presented in this study. NGOs would gain insights into newer requirements of corporates to design effective collaborations. Future studies can be conducted to describe the extent of institutionalization of CSR practices in India. Originality/value: This paper creates knowledge for multiple stakeholders of CSR in India and other developing countries by presenting changes brought in CSR practices by a legal mandate in comparison to voluntary CSR. [ABSTRACT FROM AUTHOR]

Purpose: The COVID-19 outbreak has significant psychological effects because of reduced support system and social quarantine, making women the worst-hit population of shadow pandemic, i.e. domestic violence. While food shortages, unemployment and increased domestic-work burdens are the immediate effects of the lockdown, women at home have to bear its far-reaching impacts in the long term in the form of domestic abuse, making the study of the psychological impact of domestic violence against women imperative. This paper aims to identify the factors and causes responsible for domestic violence and its psychological impacts on women in different aspects. This paper further focuses on the reasons behind an escalation in psychological violence against women. Design/methodology/approach: This paper is based on extrapolating data from various journal articles, Indian Government reports, newspaper articles and other printed materials that are recent, relevant and discuss domestic violence and mental stress during the COVID-19 pandemic. Researchers use Indian National Commission for Women's (NCW) data on complaints received regarding violence against women and domestic abuse in the year 2020 and 15 journal articles that discuss domestic violence against women during the COVID-19 period in different countries to discuss social inequalities and power relations impact on women' mental health. Findings: The findings suggest that economic instability during the pandemic and social and cultural norms of India ignited psychological abuse against women during the pandemic. The number of monthly complaints of dowry death, dowry harassment and protection of women against domestic violence reflect on increased registered complaints in the postlockdown period in the year 2020. The number of monthly complaints received by the NCW from January 2020 to December 2020 in India represents that WhatsApp chat is a powerful tool for reporting domestic violence. Originality/value: The pandemic lockdown has an adverse psychological impact on women, making them suffer from posttraumatic symptoms, substance abuse, panic attacks, depressions, hallucinations, eating disorders, self-harm, etc. This paper strives to reflect upon mitigation strategies to curb domestic violence in India. [ABSTRACT FROM AUTHOR]