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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). -
Impactful Micro-moments for Deep Learning in Higher Education Classrooms: A Whole-person Education Perspective
The context within which higher education operates has undergone rapid changes in the past few decades. These changes, necessitated by a brittle, anxious, non-linear and incomprehensible (BANI) world, have made the inculcation of 21st-century skills and adoption of a competency-based curriculum increasingly relevant. This chapter addresses these shifts in higher education and their challenges for faculty members and students. The authors focus on in-class pedagogical practices which can be adopted in light of the changes in what is learnt and how it is learnt. The best teacherstudent learning sessions are those that create lasting learning outcomes. This chapter draws from positive psychology concepts and highlights the importance of creating intentional macro- and micro-moments in learning spaces. As educators, crafting deliberately planned moments can make learning more experiential, quick and long-lasting. Though micro-moments can be unstructured and unscripted, the authors focus on those micro-moments that are deliberate and carefully planned to help nurture creativity, mindfulness and organisational commitment. They can be used to echo and reinforce the larger vision of the programme or the institution. By leveraging micro-moments, educators can create opportunities for continuous learning, self-reflection and personal growth beyond the traditional classroom setting. This chapter examines the role of micro-moments in enhancing cognitive, emotional, social and ethical dimensions of student development through deep learning. 2026 by John Wiley & Sons, Ltd. All rights reserved. -
Impacts of Climate Risk and Energy Consumption on Financial Markets: Commodity and Sovereign Shocks in Resource Nations
In this paper, we combined both academic and professional lenses to assess the impact of commodity price shocks and geopolitical uncertainty on sovereign country default risk, fiscal capacity, and financial instability in Commodity Exporting Countries. It uses an interdisciplinary framework with emphasis in international finance, political economy, risk management, and public policy to examines how external shocks, such as geopolitical uncertainty, reinforce sovereign risk and reduce fiscal sustainability. The chapter utilizes a PRISMA-based systematic review of the literature which draws from multiple databases to identify channels through which geopolitical uncertainty leads to price and volatility shocks, increased debt spreads, and reduced fiscal space. By bringing together supports from the disciplines of economics, finance and governance, the chapter calls attention to structural vulnerabilities to export-based economies, as well as policy reforms that reflect adaptive public policy practices. 2026 by IGI Global Scientific Publishing. -
Impacts of Cloud Computing in Digital Marketing
In modern day of digital marketing the cloud computing is proving extremely beneficial links for businesses. Moreover, it's characteristic to access the stored data from anywhere makes it more popular among the entrepreneurs. The present paper is an exploration of the cloud computing in respect of digital marketing. The paper defines and correlates the term cloud computing, digital marketing, as well as also elaborates about benefits that can be harvested by the integration of cloud computing in digital marketing strategy. 2021 IEEE. -
Impacts of imprisonment of women on the rights of their children: An Indian perspective /
International Journal of Advanced Research, Vol.3, Issue 10, pp.1297-1303, ISSN No: 2320-5407. -
Impacts of Pore Scale Gas Diffusion Layer Deformation on PEMFC Performance at Sub Zero Operation
Highlights Impact of assembly pressure on species and charge transport during cold start operation. Inhomogeneous GDL compression and intrusion is considered in the study. The intrusion effect leads to intense ice accumulation under the channels at 2 MPa. The importance of applying appropriate clamping pressure is highlighted in the study. 2023 The Electrochemical Society (ECS). Published on behalf of ECS by IOP Publishing Limited -
Imparting Life Skills Through Psychoeducation Among 1st-year University Students to Cope Better with Campus Culture
Psycho-education is an interactive, skill-based programme for all first-year undergraduate students. It serves as a platform for visibility and helps facilitate changes in their preconceived notions about counselling and to end the stigma attached to mental health. Psycho-education sessions are a way to build a comfortable space in a new environment. The main objective is to empower students to handle new phases of life, create awareness of life skills and discuss youth-relevant topics such as managing time, coping with stress, relationships, self-esteem, body image, resilience and addictions. The current probe is designed to assess the awareness of life skills among first-year undergraduate students imparted through Psycho-education sessions to cope better with university life. Modules are designed in such a way that life skills are imparted in a supportive environment. Participatory methods were used. The data analysis showed an improvement in adjusting well to campus culture. The interventions after that led to a surge in the number of students approaching the counsellors for personal counselling. Additional research needs to be undertaken on life skills in higher education, which is apparent from the fact that most universities have no counsellors, and less importance is given to the student's well-being and mental health. 2025 selection and editorial matter, Kennedy Andrew Thomas, Joseph Chacko Chennattuserry and Joseph Varghese Kureethara; individual chapters, the contributors. -
Impedance and electrochemical studies of rGO/Li-ion/PANI intercalated polymer electrolyte films for energy storage application
The present manuscript describes the synthesis of reduced graphene oxide (rGO) from coke by using modified Hummers method. The synthesized emeraldine poly aniline (PANI) polymer was used as a polymer host matrix. A series of polymer electrolyte films were prepared by varying concentration of rGO, PANI and Lithium carbonate. The synthesized PANI and rGO were soluble in common polar solvent. The structural, Nyquist and cyclic voltammetry studies of polymer electrolyte were investigated. The XRD and FTIR investigation confirms the formation of rGO and PANI in view of structural and chemical compositions respectively. The electrical property of polymer electrolyte was obtained by Nyquist plot which represents the perfect semicircular pattern. It confirms the charge transport mechanism with the decreased concentration of rGO in polymer electrolyte. The cyclic voltammetry performed at different scan rate on potential window ranged between-0.5 to 0.6 V represents the oxidation and reduction peaks. The overall results describe that the present electrolyte material can be a potential candidate for energy storage application.. 2019 Elsevier Ltd. -
Impedance, Electrical and Dielectric behaviour of Tin Oxide Nanoparticle doped with Graphite, Graphene Oxide and Reduced Graphene Oxide
Nanostructured materials have attained incredible interest in recent days due to their distinctive chemical, physical, mechanical, magnetic and optoelectronic properties. In the present study, metal nano particle (SnO2) was doped with graphite, graphene oxide (GO) and reduced graphene oxide (rGO) with various composition (1:100), (1:1) and (100:1) by weight ratio. The citrate-nitrate gel combustion method was used to prepare nanocrystalline SnO2 while GO and rGO were synthesized through modified Hummer's method. The preparation of SnO2-rGO composites was done using a one-step hydrothermal process. The electrical and structural behaviour of the composites of graphite, GO and rGO mixed with SnO2 were elucidated by the impedance analyzer in the frequency range from 10Hz to 1MHz. It is observed that the composite of SnO2 with graphite and reduced graphene oxide have similar broad characteristics while SnO2 mixed with GO is exhibiting different properties which could be attributed to the presence of oxygen functionaries. 2021 The Authors. Published by ESG. All Rights Reserved. -
Impediments of product recovery in circular supply chains: Implications for sustainable development
Product recovery has fascinated the concentration of organizations and is prominent among industry practitioners and researchers due to improved environmental concerns, social awareness, and economic benefits. Circular supply chain (CSC) compounds the concept of product recovery in global supply chain management to present a sustainable perspective. Therefore, this study aims to determine impediments of product recovery and CSC toward sustainable production and consumption in the background of manufacturing organizations. This study determines potential impediments from literature and in consultation with experts. Further, a fuzzy VIKOR approach is practiced to prioritize the impediments of product recovery and CSC. Then, a sensitivity analysis is conducted to verify the robustness of the framework attained. The results from the study reflect that lack of collaboration from supply chain performers, lack of tax policies for facilitating CSC models and limited expertise, technology, information on CSC practices are the critical impediments to product recovery in CSCs. The findings of the study could assist industry managers and practitioners in developing procedures and strategies to attain sustainable development. 2022 The Authors. Sustainable Development published by ERP Environment and John Wiley & Sons Ltd. -
Imperative of revisiting the operational risk control architecture in public sector banks cyjdf (PSBs) in India: A qualitative analysis
The banking sector in India has contributed to economic growth, parity and equity while equally keeping focus on profit and social objectives. The successive prudential and regulatory reforms introduced in the banking sector have made it more robust and stronger to withstand the bubbles and external shocks. Still, the Indian banking sector in general and public-sector banks (PSBs) in particular have been suffering from the bank frauds. This study endeavors to cover the increasing incidences of banking frauds in PSBs and probes the weaknesses and chinks in the operational risk architecture at the PSBs in India. This study selects Punjab National Bank as a true representative of PSBs and treats it as a critical case study to apply the learning and findings to the PSBs in India. This qualitative analysis of the study revealed that the chinks in the operational risk control mechanism and lax corporate governance are the main reasons behind the increasing incidences of frauds at PSBs. The findings of the study showed that a strong corporate governance and compliance framework, robust risk management architecture, investment in people, technology and systems will go a long way in achieving tighter control and supervision, streamlining processes and, most of all, adhering to a culture of checks and balances. 2019 LLC CPC Business Perspectives. All Rights Reserved. -
Implantable Chip Revolutionizing Early-Stage Liver Cancer Detection with Advanced Diagnosis System
Millions of people die from cancer annually. Advanced metastatic cancers may not respond to traditional therapy. The importance for early diagnosis is highlighted by the difficulty of treating cancers in later stages. Enhancing patient outcomes using tissue-engineered cancer diagnosis and therapy is gaining popularity. Cancer and associated immune problems burden healthcare systems, making efficient, high-throughput drug development strategies essential. Thus, implanted chips may solve these issues. A revolutionary technique for early liver cancer identification is the Machine Learning-based Liver Cancer Diagnosis System (ML-LCDS). K-Nearest Neighbour (KNN) identifies liver tumors precisely in ML-LCDS. The performance evaluation reports sensitivity=97.2%, specificity=91.3%, precision=93.5%, FPR=8.7%, and accuracy=94.1%, computed from the confusion matrix derived through 10-fold cross-validation. Experimental findings validate its consistent performance, establishing ML-LCDS as an efficient and reliable diagnostic tool for early-stage liver cancer detection. The Author(s) 2025. The text of this article is open access and licensed under a Creative Commons Attribution 4.0 International License. -
Implementation and Investigation of an Optimal Full Adder Design for Low Power and Reduced Delay Conditions
Full adder is one of the important components in electronics, used for various fundamental processing algorithms such as addition and multiplication. The application of these full adders is included in but not limited to Very Large-Scale Integration (VLSI) and Digital Signal Processing (DSP). To provide scalability and reliability to the advanced algorithms for high-end applications, the designing system of full adder should be enhanced. So, in this paper, we intended to improve the efficiency of a full adder circuit to work under low power and delay conditions. The software we used in this project is MENTOR GRAPHICS using 180nm technology. The efficiency of the proposed transistor design is evaluated by analysing the power consumption, delay, PDP, capacitor load, delay w.r.t capacitance and PDP w.r.t capacitance. The parameters are compared between our proposed design and the literature schemes such as OLPFAD, DFEFA, DTLPCFA, and DPEHFA, respectively. It is evident that our proposed design outperforms the other. 2022, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature. -
Implementation challenges of Total Quality Management (TQM) in dairy sector /
Smart Journal of Business Management Studies, Vol.15, Issue 1, pp.1-9, ISSN No: 2321-2012. -
Implementation of a Heart Disease Risk Prediction Model Using Machine Learning
Cardiovascular disease prediction aids practitioners in making more accurate health decisions for their patients. Early detection can aid people in making lifestyle changes and, if necessary, ensuring effective medical care. Machine learning (ML) is a plausible option for reducing and understanding heart symptoms of disease. The chi-square statistical test is performed to select specific attributes from the Cleveland heart disease (HD) dataset. Support vector machine (SVM), Gaussian Naive Bayes, logistic regression, LightGBM, XGBoost, and random forest algorithm have been employed for developing heart disease risk prediction model and obtained the accuracy as 80.32%, 78.68%, 80.32%, 77.04%, 73.77%, and 88.5%, respectively. The data visualization has been generated to illustrate the relationship between the features. According to the findings of the experiments, the random forest algorithm achieves 88.5% accuracy during validation for 303 data instances with 13 selected features of the Cleveland HD dataset. 2022 K. Karthick et al. -
Implementation of a speech recognizer and synthesizer for the physically challenged
Speech Recognition and Speech Synthesis are two complementary technologies that are used in systems to which the human voice serves as input or output. People with physical, motor disabilities prefer systems that can be driven by their voice than using the strenuous, usual and standard input-output devices such as keyboard, mouse and monitor. Solutions under the umbrella of “Assistive Technology” are designed to support people with disabilities to overcome the difficulties in handling their diurnal chores. Present-day commercial speech processing systems have received wider customer acceptance, yet not suitable for people with speech disabilities. It is observed that present-day speech recognizers fail to recognize voices with distortions, misrepresentations and deformations. The unintelligibility of the input voice limits the use of off-the-shelf speech processing products by the speech-impaired user community. In such scenarios, the speech processing systems require alterations to become suitable for the specialised user group. Techniques of adaptation are popular in the field of speaker recognition, which can be applied in the domain of Augmentative and Alternative Communication (AAC). The main aim of this research is to model a speaker adaptive system for the speech-disabled users with articulation disorders and neurologically-based disorders due to illnesses like cerebral palsy. -
Implementation of AI in manufacturing industries a case study
Artificial intelligence (AI) is getting progressively integrated into nearly every facet of our existence. Its applications are ubiquitous and ever-evolving, spanning fields such as autonomous vehicles, geology, medicine, and art. AI has, however, posed as many questions as it has answered. These include the definition and application of the technology (viz., assisted, augmented, or independent intellect), the question of whether computers are thinking machines similarly to humans, the wider implications of the impact of automation on society, and the unexpected moral and principled quandaries. This chapter provides an overview of artificial intelligence in manufacturing intended for executives in manufacturing and industrial companies who want to integrate AI into their business. Its main objective is to apply AI to the engineering, testing, and production stages of the manufacturing value chain. The goal is to discuss business applications that technology, data, and automated processes can support, and how the appropriate personnel, organizational structure, and culture can support them. This article discusses current advancements, poses problems, asks questions, and attempts to bring cutting-edge concepts and research closer to business. 2025 Mohamed Arezki Mellal. All rights reserved. -
Implementation of AI-Assisted Tools in Foreign Language Training
The article discusses didactic issues of implementing of AI-assisted tools into foreign language training of linguistics students. The purpose of the study evaluate the potential and analyze the case of integrating an AI-assisted tool into a foreign language course. Methodologically the study rests on two didactic approaches, namely a competence-based approach and a personal activity approach. The analysis of the functional scope of AI-assisted tools used for academic linguistic and practical linguistic purposes is carried out. A brief comparative analysis of the available options with an account of essential functional characteristics is given. Based on the needs-analysis the choice of a particular platforms for the training process is reasoned. A set of teaching principles was observed to master the target skills in the experiment. To estimate the efficiency of the training process and development of the target skills, a questionnaire was compiled and offered to students. The analysis of students performance as regards the focus communicative interaction skills was carried out. Challenges in combining traditional and AI-assisted tools in the educational process are analyzed; the ways to overcome them are recommended. The study suggests that the use of AI-assisted tools in foreign language training of linguistics students can be based on a combined approach aimed at improving the quality of individual work and further consolidation of target skills in contact time. The Author(s), under exclusive license to Springer Nature Switzerland AG 2025. -
Implementation of biological fuel cells in treating pharmaceutical effluents
Mankind suffers from a wide variety of infections, diseases, and lifestyle problems. To overcome, several industries worldwide aim to achieve their main objective as the synthesis of an enormous number of diverse drugs that neutralize problems. With the production of tones-to-tones pharmaceutical products these industries also generate extreme good amount of waste, pharmaceutical waste which is now concerned as it contains massive quantity of high organic load of toxic and non-toxic elements. However, the industrial sector adopts anaerobic wastewater treatment strategies to overcome this. As pharmaceutical waste owes highly varied and complexed recalcitrant elements in their complex drug molecules it is not ideal to treat only with anaerobic treatment. Hence, several biotreatments are becoming popularized because they employ MFCs, which are known for the generation of electricity directly from biodegradable organic compounds. The new bio electrochemical technology promises to be inexpensive in comparison to conventional ones. MFC holds the process of both oxidation and reduction permitting the degradation of a wide range of compounds to easily degradable and generates concurrent renewable energy. 2022 by Nova Science Publishers, Inc.