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647 items in total found

Journal Articles | 2017

Rough information set and its applications in decision making

Manish Aggarwal

IEEE Transactions on Fuzzy Systems

The decision making in the real world is inevitably characterized with vagueness, and imprecision due to incomplete knowledge. To this end, we combine the information set with the rough set theory to represent both the vagueness and imprecision at the same time. We term the proposed structure as rough information set that has information sets based on fuzzy equivalence relations as its building blocks. The usefulness of the proposed structure is demonstrated through a case study in credit scoring analysis, and a biometrics application on knuckle-based recognition.

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Journal Articles | 2017

Human resource planning as a strategic function: Biases in forecasting judgement

Manjari Singh and Jatinder Kumar Jha

International Journal of Strategic Decision Sciences

This paper explores the strategic importance of human resource (HR) planning and the various techniques employed by organizations to attract talent and thus to gain a competitive edge. In this paper, the authors have tried to explore the various biases that come into play when supervisors forecast for human resources. Backed by research, the paper recommends the integration of line managers with HR managers and their participations in strategic planning to enable the HR managers to gain valuable insights for HR planning. The paper further suggests that though biases cannot be ruled out completely but they can be controlled by providing relevant training to the HR and line managers to forecast dynamics. Further, the judgement of the line managers could be complemented with other forecasting techniques to make the process more reliable.

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Journal Articles | 2017

Multilevel analysis of ambidexterity and tagging of specialised projects in project-based information technology firms

Srihari Suresh Sohani and Manjari Singh

International Journal of Operations & Production Management

Purpose

The purpose of this paper is to understand the expression of ambidexterity at the “between” projects level as well as the “within” project level in project-based information technology firms (PBITF). The research also provides a framework for the classification of specialised projects. This classification is essential to clarify the level of attention the project will receive with respect to the appropriation of resources and the requisite management bandwidth.

Design/methodology/approach

This paper draws on a nine-month long field-based qualitative study and ensures a rigorous triangulation of the findings through an analysis of archival data and actual project artefacts.

Findings

The authors bring forth three critical implications for practice. First, strategizing ambidexterity at the level of “between” projects and “within” projects is heavily dependent on the interaction among distributed actors and partners. Second, routines and actions to deal with manpower constraints are completely different at these two levels. Lastly, the classification framework of specialised projects proposed here should enable firms to appropriately apportion resources to engagements that are strategic in nature.

Originality/value

The study extends the concept of ambidexterity to the “within” project level and finds it relevant at the lowest level in the project-based structure. Also, the framework for the classification of specialised projects that is provided will assist decision makers in PBIT firms to decide the organisational response to such projects.

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Journal Articles | 2017

Tactical decisions at Vastrapur car rental services

N. Ravichandran

Informs Transactions on Education

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Journal Articles | 2017

Operations research in India: The past, present and the future

N. Ravichandran

Annals of Management Studies

The purpose of this perspective article is to review the development of Operation Research (OR) as a discipline in the Indian context. Based on this review, we suggest a plan to re-energize the discipline.

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Journal Articles | 2017

The low politics of higher education: saffron branded neoliberalism and the assault on Indian universities

Navdeep Mathur

Critical Political Studies

Through an examination of recent events and controversies at Indian universities, this article reflects on the neoliberal creep taking over academia. The narrative connects the suicide note of a Dalit caste doctoral student, a student festival of political dissent, missives from the education minister, the financialization of higher education, and a market-oriented performance management system to discipline the professoriate. The latter element in the narrative is illustrated through my own teaching and research practice whose intellectual foundations draw on Professor Frank Fischer’s scholarship. This personal reflection draws on my experiences in seeking to inhabit the role of a facilitator of participatory learning, engaging directly with policy actors and their cultural modes of communication.

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Journal Articles | 2017

Assessing Administrative Reform in India

Kuldeep Mathur and Navdeep Mathur

Chinese Political Science Review/Springer

This paper outlines trends in efforts at administrative reform in India. It spans the shift of ideological paradigm of the Indian political economy. While the pre-1991 period was marked by a waning Statism, structural economic reforms marked a shift towards neo-liberal public management in the post 1991 period. This shift made the role of markets more salient as a framework for public services, in contrast to traditional perspectives of public administration. In the last two decades, even though some concern regarding administrative reform was expressed, substantive change took place outside the realm of the state machinery while blurring the borders between private and public institutions in delivering public services. The current political regime has added emphasis in the direction of using the bureaucracy to promote marketization and privatization in the allocation of public resources.

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Journal Articles | 2017

Do financially distressed firms misclassify core expenses?

Neerav Nagar and Kaustav Sen

Accounting Research Journal

Purpose

This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items.

Design/methodology/approach

This sample comprises firms in the USA with data from 1989 to 2010. The authors used the methodology given in McVay (2006) and multiple regressions.

Findings

Managers of financially distressed firms are more likely to inflate core or operating income as compared to the healthy firms to meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses as income-decreasing special items. Specifically, core expenses are shifted to income-decreasing special items like goodwill impairments, settlement costs, restructuring costs and write downs.

Practical implications

The paper sheds light on an important firm characteristic, financial distress that intensifies classification shifting – an earnings management tool which auditors, investors and regulators find tough to detect. The findings have implications for investors, as they fail to comprehend such shifting (McVay, 2006); analysts, who issue forecasts based on street earnings; lenders, as distressed firms may be concealing their true performance; and regulators, as the misclassification of income statement items is a violation of accounting principles.

Originality/value

The authors extend the literature on accruals and real earnings management by the financially troubled firms and present first evidence that the managers of such firms also manipulate core or operating income through classification shifting.

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Journal Articles | 2017

This place is not the same anymore; temps are coming in

Saikat Chakraborty

Business Review India

As organisations increasingly rely on temporary work arrangements, there is a significant rise in the proportion of workers in part-time, contractual, fixed tenure, and other such labour engagements. Due to the difference between the employment relationships of temporary and permanent workers, corporations often design separate control mechanisms for these two worker groups. This paper argues that organisational control of workers extensively shapes their organisational communication. Communication as constitutive of organisation (CCO) research says that the interaction between members and objects plays a vital role in constructing ‘communication yielding organising.’ The emergent organisation rests on the negotiations of conversations and texts which carry the ongoing organisational communication. Workplaces in which the workforce composition is shifting from permanent workers to a mixture of permanent and temporary workers gradually realise pertinent changes in their conversations and texts, which as carriers of organisational communication constitutes how the organisation emerges as well.

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Journal Articles | 2017

Adoption of system of rice intensification under information constraints: An analysis for India

Poornima Verma

Journal of Development Studies

This study examines the role of information constraints in the adoption of the System of Rice Intensification (SRI) in India by explicitly incorporating information in the adoption model. The results showed that effective information along with other factors such as membership in a farmer organisation, availability of labourers, irrigation facility and so forth were important in determining the SRI adoption. The results also revealed that the Government of India’s National Food Security Mission programme did not have significant impact in promoting greater dissemination and adoption of SRI.

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