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The purpose of this paper is to study the concept and procedure of creative accounting as how is it worked around and how it can lead to financial crimes. The procedure which are followed and which are the people who are involved and who are the victims of such crimes. The methods which are used to perform the action and how is it done. What are the findings of different researchers who have studied the same concept and how can it be curbed is the main purpose of the paper.

This paper is designed to find out the working of accounting policies and how the loopholes in the same can actually be taken into account, resulting in a certain number games which can be played around it, and to get the desired outcome in the preparation of financial statements.

Creative accounting, though legal and acceptable around the world, gives in the way to loopholes provided by the acts and rules governing the preparation of financial statements and eventually leading to financial crimes and hampering the economy as a whole.

The limitations of this study remain to the fact that it is an empirical study, as a lot of papers and articles were studied before giving it a shape and reaching a conclusion.

Creative accounting though not illegal but the excess use of the same has given daunting effects on the financial statements and as a result have resulted into financial frauds and looting of peoples money throughout the world.

Hard-earned money of the investors is looted and no action can be taken against as the mechanism and the legal bodies are still struggling to curb the problem, and thus it is very important to learn about creative accounting.

This study leads to the understanding of the growth of creative accounting and how it has resulted in accounting frauds leading to financial crimes in an economy.

The purpose of this paper is to evaluate the suitability of cloud computing for small and medium-sized enterprises (SMEs) in India.

Literature review is used to identify benefits, challenges, and factors concerning usage and adoption of cloud computing by SMEs. A conceptual framework was developed based on the existing theoretical models and factors identified from the literature. A survey based on questionnaire method was followed to collect data from 121 manufacturing SMEs in India. The conceptual framework was refined by using factor analysis, and multiple regression analysis was used to test the hypotheses.

Major benefits of cloud computing for SMEs include cost advantage, easy deployment process, easier access to latest information and communication technologies, automatic updates and upgrades, scalability, flexibility, and improved disaster recovery and back-up capabilities. The concern area includes perceived loss of control, vendor lock-in, security issues, reliability and availability issues, and internet connectivity and speed. The factors that are found significant include perceived benefits, top management support, competitive pressure, and perceived concerns. The model explained 73 percent of cloud computing adoption.

The study is expected to make significant contribution toward body of knowledge pertaining to information technology adoption in SMEs.

The study is expected to provide SMEs an insight into real benefits and challenges associated with adopting cloud computing. The model can help SMEs in evaluating their readiness for adopting cloud computing and can ensure successful outcome of cloud computing adoption in SMEs. Providers are also going to be benefited through their enhanced understanding of SMEs’ requirements.

The proposed framework incorporates all the relevant factors including perceived benefits, perceived concerns, and other organizational and environmental factors to improve model’s predictive power.

This paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the traditional way now have taken leaps with the increase in the use of cyber world.

Several research papers, articles and newsfeeds were referred to study the concept, growth, scope, effect and impact of identity theft. It was also found that identity theft is the most common type of cybercrimes.

Identity theft though a simple crime but if not taken care of can lead to multiple crimes which can affect not only individuals but also companies. And when these crimes impact companies, they can actually hamper the economy as a whole.

Information for the same is not available very easily, so the study is solely based on secondary data.

Identity theft effects an individual not only financially but also mentally and socially; thus, these effect each and every one in the said economy.

This paper is an original work of the authors, and it is for the use of students, educators and academicians.

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.

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.

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.

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.

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.

This research aims to update the literature about the importance of reliability in supply chain (SC) and to find out the SC determinants.

This research surveys while contributing to the academic grasp of supply chain reliability (SCR) concepts. The study found 45 peer-reviewed publications using a structured survey technique with a four-step filtering process. The filtering process includes data reduction processes such as an evaluation of abstract and conclusion. The filtered study focuses on SCR and its determinants.

One of the major findings is that most of the study has focused on mathematical and conceptual studies. Also, this study provides the answer to a question like how can reliability be better accepted and evolved within the SC after finding the determinants of SCR.

The observed methodological gap in understanding and development of SCR was identified and classified into three categories: mathematical, conceptual and empirical studies (case studies and survey’s mainly). This research will aid academics in developing and understanding the determinants of SCR.

This paper aims to describe the fabrication and characterization of current mirror-integrated microelectromechanical systems (MEMS)-based pressure sensor.

The integrated pressure-sensing structure consists of three identical 100-µm long and 500-µm wide n-channel MOSFETs connected in a resistive loaded current mirror configuration. The input transistor of the mirror acts as a constant current source MOSFET and the output transistors are the stress sensing MOSFETs embedded near the fixed edge and at the center of a square silicon diaphragm to sense tensile and compressive stresses, respectively, developed under applied pressure. The current mirror circuit was fabricated using standard polysilicon gate complementary metal oxide semiconductor (CMOS) technology on the front side of the silicon wafer and the flexible pressure sensing square silicon diaphragm, with a length of 1,050 µm and width of 88 µm, was formed by bulk micromachining process using tetramethylammonium hydroxide solution on the backside of the wafer. The pressure is monitored by the acquisition of drain voltages of the pressure sensing MOSFETs placed near the fixed edge and at the center of the diaphragm.

The current mirror-integrated pressure sensor was successfully fabricated and tested using in-house developed pressure measurement system. The pressure sensitivity of the tested sensor was found to be approximately 0.3 mV/psi (or 44.6 mV/MPa) for pressure range of 0 to 100 psi. In addition, the pressure sensor was also simulated using Intellisuite MEMS Software and simulated pressure sensitivity of the sensor was found to be approximately 53.6 mV/MPa. The simulated and measured pressure sensitivities of the pressure sensor are in close agreement.

The work reported in this paper validates the use of MOSFETs connected in current mirror configuration for the measurement of tensile and compressive stresses developed in a silicon diaphragm under applied pressure. This current mirror readout circuitry integrated with MEMS pressure-sensing structure is new and fully compatible to standard CMOS processes and has a promising application in the development CMOS-MEMS-integrated smart sensors.

This study investigates the impact of contract farming in onion, okra and pomegranate production on profits of smallholder farmers in India. It also investigates the determinants of farmers’ participation in contract farming. The study is based on a survey of 1,131 farmers from Maharashtra, India engaged in the cultivation of these three crops.

This study uses instrumental variable regressions and quasi-experimental methods to decipher the impact of contract farming.

The study reveals that contract farming ensures higher returns for smallholders, enables their access to high-end markets and brings in risk-sharing with protection during price fluctuations. Farm size and farmers’ risk perceptions are significantly associated with their participation in contract farming.

The study is based on cross-sectional data, which presents limitations on considering unobserved farmer-level individual heterogeneity.

The study shows that contracts highlight the functioning of the contractor/integrator on both the input and output sides of the market. By providing better-quality inputs on credit and at discounted prices and by providing training, the integrator helps small farmers meet international food safety and quality standards, a historically difficult challenge for smallholders in India.

The purpose of this paper is to quantify the benefits of contract farming (CF) on farmers’ income and adoption of food safety measures (FSMs) at the farm level. The paper also investigates the determinants of participation in CF.

The study is based on a survey of 600 tomato farmers from Nepal. Descriptive statistics, regression analysis (using instrumental variable) and propensity score matching have been used to accomplish the objectives of the study.

The study found that the CF ensures higher returns to farmers as well as higher adoption of FSMs at the farm level. The contract farmers earned about 38 per cent higher net returns and had 38 per cent higher adoption of FSM as compared to independent farmers. Caste, occupation, farm size and cropping intensity significantly affected farmers’ participation in CF.

The analysis based on cross-section data has limitations to consider unobserved farmer-level individual heterogeneity.

This study will provide an empirical base to promote CF in Nepal. The study will also contribute to bridge the gap in literature on the drivers of CF and its impact on smallholders’ income and compliance with FSM in Nepal.

The purpose of this paper is to determine the stochastic net present value (NPV) of a model smallholder poultry operation in Rwanda under production and market uncertainty.

A discounted cash flow calculator was used to determine the NPV of operator investments and operating cash flows, including time, materials and capital. Broiler production data, market prices and variable input costs were collected from 125 smallholder operations in the Musanze District, Rwanda. These data were combined with a historical price index tracking the inflation rate of Rwanda’s currency. Policies including overstocking, technical support repayment scheduling, selling broilers at a spot market price, using marketing contracts and selling poultry manure were compared using non-parametric paired comparisons and stochastic dominance.

Risk-neutral and risk-averse producers would prefer overstocking, delaying repayment of technical support services and selling manure to status quo operational policy. No differences were observed between the option to sell birds at spot market prices or through contracts.

This analysis demonstrates how individual managerial or an intervention in smallholder broiler production affects financial performance.

To mitigate risk associated with this novel enterprise, producers should consider overstocking birds. If local markets for manure were developed, the risks faced by new or beginning poultry operators could be mitigated.

A stochastic, discounted cash flow model calculator was used to determine the NPV and discounted payback period of operator investments and operating cash flows, including time, materials and capital.

Despite the susceptibility of cotton crops to pest attacks in the Malwa Region of Indian Punjab, no crop insurance policy has been implemented there– not even the Pradhan Mantri Fasal Bima Yojana (PMFBY), which is a central scheme. Therefore, this paper attempts to gauge the likely impact of the PMFBY on Punjab cotton farmers and assess the changes needed for greater uptake and effectiveness of PMFBY.

The authors have conducted a primary survey to conduct this study. Initially, the authors compared the costs of cotton production with the returns in two scenarios (with and without insurance). Additionally, the authors have applied a logistic regression framework to examine the determinants of the willingness of farmers to participate in the crop insurance market.

The study finds that net returns of cotton crops are conventionally small and insufficient to cope with damages from crop failure. Yet, PMFBY will require some modifications in the premium rate and the level of indemnity for its greater uptake among Punjab cotton farmers. Additionally, using the logistic regression framework, the authors find that an increase in awareness about crop insurance and farmers' perceptions about their crop failure in the near future reduces the willingness of the farmers to participate in the crop insurance markets.

The present study looks for the viability of PMFBY in Indian Punjab for the cotton crop, which can also be extended to other crops.

Punjab could also use crop insurance to encourage diversification in agriculture. There is a need for special packages for diversified crops under any crop insurance policy. Crops susceptible to volatility due to climate-related factors should be identified and provided with a special insurance package.

There exist very scant studies that have discussed the viability of a central crop insurance scheme in the agricultural-rich state of India, i.e. Punjab. Moreover, they do not also focus on crop losses accruing due to pest and insect attacks.