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Impact on economic activities by adoption of international financial reporting standards by Indian companies
The importance of international accounting practice studies has grown over the past few years in order to meet economic agent demands and to facilitate international business practices. It is essential to understand that international accounting convergence is an important topic for capital market regulators, investors, markets, governments and all others who deal with financial information of public companies. This brings out the importance of accounting as being an essential fiscal tool for various economic agents. The merit of international accounting convergence lies in its ability to minimize negative effects resulting from diversity of accounting practices in different countries (Cordeiro et al. 2007). In such a scenario, the introduction of International Financial Reporting Standards (IFRS) for listed companies in many countries around the world is viewed as one of the most significant regulatory changes in accounting history (Daske et al. 2008). -
Impact on cardioprotective effect of Psidium guajava leaves extract in streptozotocin-induced Wistar mice with molecular in silico analysis
Cardiovascular disease (CVD) and its complications have been regarded as the leading cause of morbidity and mortality. The drugs available in the market are effective to treat CVD, but with many adverse reactions. Nowadays, herbal products are the attention of researchers because of their less adverse effects. In this study, the cardioprotective effects of ethanolic leaves extract of Psidium guajava Linn. (Guava) (P. guajava) were evaluated in streptozotocin (STZ)-treated animal models. Mice acquired for the study were divided into five groups, each consisting of six mice. The toxin-induced mice were treated with the ethanolic leaves extract of P. guajava (300 mg/ kg body weight [b.w.]). The results were compared to the standard drug (glibenclamide)-treated mice (3 mg/kg b.w.). The following parameters were considered for further investigations: creatine kinase-muscle brain (CK-MB), creatine kinase (CK), troponin, lysosomal, and mitochondrial enzymes. Then the docking study was accomplished. The levels of cardiac marker enzymes and lysosomal enzymes increased significantly in the toxin-induced mice, while the level of mitochondrial enzyme decreased significantly. During treatment with the ethanolic leaves extract of P. guajava, the levels of all parameters were notably reversed to normal range (P < 0.05). Further, in docking analysis, the interaction of compounds, such as alpha-terpineol, cyclopentanecarboxamide, guaiol (a sesquiterpenoid alcohol), 1H-cyclopropanaphthalene, tetracyclotridecan-9-ol, dormin/abscisic acid, and epiglobulol, with the respective protein molecules, evidenced the cardioprotective effect of P. guajava leaves. Hence, it was concluded that the ethanolic leaves extract of P. guajava leaves have a cardioprotective effect. 2023 Codon Publications. -
Impact on block chain technology in public sector of India /
Patent Number: 202241047512, Applicant: M Mohamed Fazil.
Commercial and non-profit use of the blockchain technology across the world has demonstrated its significant advantages over traditional arrangements. The technology appears to be the most appropriate in areas that require storage and processing of large amounts of protected data. Effective exploration and experimentation with the technology in a variety of fields depends on a favorable legal environment. -
Impact on block chain technology in public sector of India /
Patent Number: 202241047512, Applicant: M Mohamed Fazil.
Commercial and non-profit use of the blockchain technology across the world has demonstrated its significant advantages over traditional arrangements. The technology appears to be the most appropriate in areas that require storage and processing of large amounts of protected data. Effective exploration and experimentation with the technology in a variety of fields depends on a favorable legal environment. -
Impact ofFeature Selection Techniques forEEG-Based Seizure Classification
A neurological condition called epilepsy can result in a variety of seizures. Seizures differ from person to person. It is frequently diagnosed with fMRI, magnetic resonance imaging and electroencephalography (EEG). Visually evaluating the EEG activity requires a lot of time and effort, which is the usual way of analysis. As a result, an automated diagnosis approach based on machine learning was created. To effectively categorize epileptic seizure episodes using binary classification from brain-based EEG recordings, this study develops feature selection techniques using a machine learning (ML)-based random forest classification model. Ten (10) feature selection algorithms were utilized in this proposed work. The suggested method reduces the number of features by selecting only the relevant features needed to classify seizures. So to evaluate the effectiveness of the proposed model, random forest classifier is utilized. The Bonn Epilepsy dataset derived from UCI repository of Bonn University, Germany, the CHB-MIT dataset collected from the Childrens Hospital Boston and a real-time EEG dataset collected from EEG clinic Bangalore is accustomed to the proposed approach in order to determine the best feature selection method. In this case, the relief feature selection approach outperforms others, achieving the most remarkable accuracy of 90% for UCI data and 100% for both the CHB-MIT and real-time EEG datasets with a fast computing rate. According to the results, the reduction in the number of feature characteristics significantly impacts the classifiers performance metrics, which helps to effectively categorize epileptic seizures from the brain-based EEG signals into binary classification. 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. -
Impact of Work from Home During COVID-19 Scenario
In view of the recent situation, COVID-19 has spread across the world, and every country has to enforce a lockdown to prevent the virus from transmitting further. The worldwide COVID-19 outbreak has led to a large number of professionals work from their homes. Almost all the sectors like IT, academics, government, business, etc. are implementing work from home for safety of their employees and sincerely obeying the social distancing norms. Work from home can be beneficial and fruitful in terms of travel expenses, saving time commuting, working on ones own agenda, etc. But it can also be a pain and take a toll on mental well-being as you are living a quarantined life with little to no social life, which can also impact an individuals efficiency. There are so many barriers to work from home (WFH), like unavailability of resources, poor network connectivity, using digital platform and latest software for non-IT professionals, lack of proper infrastructure, etc. Our chapter focuses on every aspects of WFH during the COVID-19 lockdown period so that well-suited policies and practices can be designed to cope with the issues and hence transforming future of organizations by shifting the tradition of work from office to work from home. 2024 Apple Academic Press, Inc. All rights reserved. -
Impact of Voluntary Disclosure on Valuation of Firms: Evidence from Indian Companies
This article investigates the effect of voluntary corporate disclosures on the firm value from the market value perspective. Financial reporting includes disclosures as prescribed by regulators, but few companies go beyond mandatory requirements and provide additional information voluntarily. This study empirically tests the extent of such voluntary disclosures using Corporate Voluntary Disclosure Index containing 81 items of both financial and non-financial information and panel data regression to test the hypotheses. The sample for this study is the non-financial companies in the BSE 100 Index and the period is five financial years from 20102011 to 20142015. This study finds a positive association between voluntary disclosures and firm value as measured by Tobins Q. Especially the market gives a higher valuation for companies disclosing optional information on social and environmental, corporate governance and financial information. This finding has a significant implication for emerging economies like India and it supports various disclosure theories such as agency, stakeholders and positive accounting theories. 2020 Management Development Institute. -
Impact of visual merchandising on consumers' purchase decision in apparel retail /
International Journal of Business and Administration Research, Vol.2, Issue 6, pp.271-279, ISSN No: 2348-0653. -
Impact of visual hierarchy on user experience in e-commerce websites
The primary aim of this book chapter is to propose a model that explains the influence of four elements of visual hierarchy-colour, size, alignment, and font/characters-on the user experience of e-commerce websites. The study's sample comprised 312 customers of e-commerce websites, with the four elements of visual hierarchy as independent variables, and the user experience of e-commerce websites as dependent variable. To analyze the data obtained from e-commerce website users, the researchers employed structural equation modeling to assess the relationships. The results of the analysis showed that the proposed model had acceptable fit indices and all the four elements of visual hierarchy had a positive impact on the user experience of e-commerce websites. While this book chapter examined the individual contributions of visual hierarchy elements, investigating how different combinations of visual hierarchy elements influence user experience could provide insights into optimal design strategies for e-commerce websites. 2024, IGI Global. All rights reserved. -
Impact of video product presentation and scarcity claim on mobile-based impulse buying
The introduction of mobile shopping apps has resulted in the growth of impulse buying or excessive compulsion, especially in the fashion industry. This paper aims to establish a relationship between app stimuli (including performance expectancy, effort expectancy, atmosphere, layout, and privacy and security) and impulse buying behaviour. Besides this, it also examines the moderating effects of the video product presentation and product scarcity claim and the mediating effects of impulse buying intention and user satisfaction. The study was carried out in two phases. In the first phase, a paired t-test analysis was carried out to compare the mean of each set. This was followed by multi-group structural equation modelling to check the models validity. The results show that while video product presentation produced a significant difference between impulse buying intention and impulse buying behaviour for both the male and female respondents, scarcity claims achieved positive results only for male participants. The SEM results, meanwhile, demonstrated that both the mediating variables bear a relationship to performance expectancy, privacy and security, and impulse buying behaviour. However, effort expectancy was only related to impulse buying intention, while atmosphere and layout were exclusively associated with user satisfaction. Based on the findings of the study, theoretical and managerial implications are presented. 2023 Korean Scholars of Marketing Science. -
Impact of Variable Viscosity and Gravity Variations on Rayleigh-Bard Instabilities of Viscoelastic Liquids in Energy Sustainable System
Energy sustainability systems are vital for transitioning to a low-carbon economy, addressing climate change, and ensuring a sustainable future for all. Rayleigh-Bard convection (RBC) in viscoelastic liquids is a crucial phenomenon in various industrial and environmental applications, including energy sustainability systems where fluid dynamics play a pivotal role in optimizing heat transfer and system efficiency. The study deals with the combined influence of variable viscosity and variable gravity on RBC in viscoelastic liquids. The influence of space-dependent gravity on the onset of convection is considered. The results are analyzed against the background of constant gravity RBC in viscoelastic/Newtonian liquids with constant/variable viscosity. The possibility of variable gravity accelerating/decelerating the onset of convective instability is examined in this paper. 2024 IEEE. -
Impact of Variable Distributed Generation on Distribution System Voltage Stability
With advances in renewable energy (RE)technologies and the promotion of restructuring, distributed energy (DG)sources play a vital role in today's power sector. From the technical and economic point of view, DG sources provide a no of benefits such as lesser system losses, better system voltage profile and lower line congestion. The aim of this work is to determine the voltage stability of a distribution system at different levels of DG compensation determined as a percentage of the total load on the system. The objective function is formulated to minimize the real power loss. At first, the locations are chosen based on strategy using Loss Sensitivity Factors (LSF)and the optimal sizing of multiple units of DG sources is optimized using Particle Swarm Optimization (PSO)algorithm. The simulations are performed on standard IEEE 33-bus and 69-bus test systems and the results validate the importance of placing appropriately sized DG sources at suitable locations to achieve improved voltage stability and reduced distribution losses. 2019 IEEE. -
Impact of values and psychographic traits on compulsive buying behaviour in fast fashion brands
The Fast Fashion is emerging as a rapidly growing category in the Indian garment retailsector. Fast Fashion provides the latest trendy fashionable affordable clothing to consumersmultiple times in a year. The pressure of fast fashion influences the buying behavior ofconsumers resulting in compulsive purchasing tendencies (Johnson & Attmann, 2009). Theresearch study focuses on the compulsive buying behavior of Fast Fashion brand consumers.In India, Fast Fashion is emerging as an important and growing category in the garment retail. Because of rapid fashion cycles, what is ???in??? is always changing, causing consumers to feel pressure to continually update their wardrobes (Cwerner, 2001).Compulsive buying consumers buy more frequrntly without controlling their the urge to purchase(Muller, et al., 2015). The significant percentage of fast fashion buyers qulify as ???excessive shoppers??? and this international phenomenon is spreading around the world. (Greenpeace International, 2017). Shopping for clothes reflect broader values (Tatzel, 1982) and for the retailers to be successful the knowledge of consumers about culturally-defined values is important (Hyllegard et al., 2005).The extensive review of literature shows that there is a lack of research both in academic and marketing aspects regarding Compulsive buying behaviours of Fast Fashion consumer with respect to value psychographic traits. The objective of the research study is to understand the effect of Values on Compulsive Buying Behaviour of Fast Fashion Brands and to analyse the mediating vi effect of Psychographic Traits (Fast Fashion involvement, Fashion???Consciousness and Innovativeness) on Compulsive Buying Behaviour.The study used List of value (LOV) Scale to find the impact of consumer values on compulsive buying behaviour. The psychographic traits are used as intervening variable. The survey is conducted for participants aged 18-25 yrs. Analysis of data is done using Factor analysis, Anova, Multiple Regression. The study will help marketer of Fast Fashion clothing to frame their product and communication strategy in such a way that it appeals to the consumers with required psychographic traits and values. -
Impact of Using Partial Gait Energy Images for Human Recognition by Gait Analysis
Gait analysis is a behavioral biometric that classifies human, based on how they walk and other variables involved in the forward movement. In this study, we have attempted to comprehend the significance of the upper portion of the body in gait analysis for human recognition. The data for this study came from the CASIA dataset, which was donated by the Chinese Academy of Sciences Institute of Automation. We began by extracting the gait energy image (GEI) from the dataset and employing principal component analysis to minimize the dimensionality (PCA). For classification, random forest, support vector machine (SVM), and convolution neural network (CNN) algorithms are implemented to recognize the human subjects. This paper provides experimental results to show the accuracy attained when classification is done on GEI of full-body images is higher than the accuracy attained when classification is done on GEI of the lower portion of the body only. It also shows the significance of the GEI of the upper portion of the body. 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. -
Impact of user-generated content on purchase intention for fashion products: A study on women consumers in Bangalore
The advent of online media has been instrumental in providing consumers with quick, relevant, and convenient information on products and services. The success of such media has been established for businesses such as tourism, automobile, and consumer electronics- wherein consumers tend to decide on final purchases based on user - generated content (UGC) such as customer reviews and feedback rather than on traditional advertising media. With short lead times, quick turnaround of products, and frequent changes in offerings, the fashion industry is also exploring the use of such user-generated content for marketing its products. This study sought to explore and understand the relevant factors that draw consumers towards the usage of user-generated content (UGC) in the online space for the fashion business, and its impact on the purchase intention for different categories of fashion products. The study focused on the cosmopolitan city of Bengaluru, known for its fashion centricity and brand awareness. It attempted to analyze the factors for reference to media content generated by co-consumers, especially amongst women, and inferred that content that provides them with gratifications relating to social acceptance are more liable to positively influence their intent to purchase. It also specifically identified product categories that are liable to benefit from such content. -
Impact of User-Generated Content on Purchase Intension for Fashion Products : A Study on Women Customers in Bangalore
Indian Journal of Marketing, Vol. 46, Issue 7, pp. 23-35, ISSN No. 0973-8704 -
Impact of use of technology on student learning outcomes: Evidence from a large-scale experiment in India
One of the Sustainable Development Goals (SDG-4) adopted by the United Nations focuses on ensuring inclusive and equitable quality education for all. Most research on impact of technology on learning outcomes depends on designs that require low student-to-computer ratio and extensive retraining of teachers. These requirements make the designs difficult to implement on a large scale and hence are limited in terms of inclusivity and ability to provide equitable opportunity for all. Our paper is the first to evaluate an intervention design that is aimed at dealing with these concerns. We conduct a large-scale randomised field experiment in 1823 rural government schools in India that uses technology-aided teaching to replace one-third of traditional classroom teaching. Even with high student-to-computer ratios and minimal teacher training, we observe a positive impact on student learning outcomes. The study thus presents a low cost, resource-light design, which can be implemented in a developing country on a large scale to address the problem of poor learning outcomes, thereby making the intervention inclusive and equitable in line with the spirit of SDG-4. 2019 Elsevier Ltd -
Impact of Urban Environmental Quality, Residential Satisfaction, and Personality on Quality of Life among Residents of Delhi/NCR
Environmental quality and Sustainability seek to preserve, enhance and protect our environmental resources that directly aim at providing an amicable quality of life and sustainable development for the upcoming generations. Considering the hazardous environmental urban quality in Delhi NCR, air pollution is the topmost factor deteriorating health of the population in general. The urban air database by WHO reports Delhi exceeding the maximum PM10 limit by almost 10-times at 292 ?g/m3. Noticing that an individual's surroundings have an enormous value in human lives, the study aimed at understanding the impact of urban environmental quality, residential satisfaction, and personality on the quality of life among residents of Delhi NCR. In addition, we also track the environmental worldviews to attitudes on pro-environmental behavior in understanding sustainability. The results from the SEM model indicated that one index rise in RESS lead to a fall in quality of life by 0.029-point value whereas one index rise in personality could enhance the quality of life by 0.15-point value. Pro-Environmental Behaviors and Urban Environmental factors did not showcase any significant impact on the quality of life. The Electrochemical Society. -
Impact of transformational leadership on the affective commitment of employees in the service sector /
International Journal of Recent Technology And Engineering, Vol.8, issue 4, pp.1388-1393, ISSN No: 2277-3878. -
Impact of Traditional Practices on Domestic Violence among the Women of the East Khasi Hills
Khasi hills is situated in the northern part of India. Many issues of domestic issues are reported in this area. The reasons, intensity or frequency of domestic violence varies according to the cultural background and socio-economic class. In many societies, women face a lot of issues associated with the culture and traditional practices of that community. According to certain traditional practices followed in societies, women are expected to conduct herself according to what has been taught and practice for generations. Violations of those norms lead to severe consequences. Domestic violence is also an outcome of such norms followed in the society. Therefore, the present study focuses on understanding the traditional practices followed in the Khasi community and its effect on domestic violence. For the study, the researcher selected 150 women from East Khasi Hills Districts. A descriptive research design is used for the study. Convenient sampling method was used along with a close-ended questionnaire for gathering information. Descriptive statistics, Man-Whitney test, Chi-Square, Spearman Correlation were used for analysis of the different traditional practices and type of domestic violence. The research finding indicates that women in the Khasi hills faced physical and psychological violence, in which psychological violence is found to be more prominent. Inheritance is one of the factors that have a significant impact on domestic violence. The traditional practices followed by the Khasi community is a reason for women being abused by their spouse. Effective intervention programme and Capacity Building for different Stakeholders on the different causes and preventive measures on incidence of domestic violence can bring about positive change in matters related to domestic violence towards women in the state of Meghalaya.