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The purpose of this paper is to present the perception of the textile industry stakeholders (manufacturers, wholesalers, retailers, consumers and tax professionals) on India’s new goods and services tax (GST) system and find whether the introduction of GST has made doing business easier or not.

The researchers used interviews and surveys to capture the perceptions of the textile industry stakeholders at Surat, a major textile hub in India. To econometrically verify the perceptions, the researchers used a logit regression model.

The researchers found that the provision of monthly tax filing has increased textile businesses’ dependency on tax professionals, which increased business costs. Also, the GST system has made tax compliance easier and is user-friendly. However, tax refund-related issues are a significant factor that negatively impacts the ease of doing business post-GST.

The findings of the research shall be helpful for the GST Council of India and policymakers to understand the problems faced by the textile businesses and cater to their problems.

To the best of the authors’ knowledge, this study is original as none of the available studies captures the perception of all the textile industry stakeholders, namely, manufacturers, wholesalers, retailers, consumers and tax professionals, on the GST system applying econometric techniques to validate the perceptions.

This study aims to develop a framework for the action hierarchy of sustainability practices and financial performance and their optimal combination for supplier evaluation and selection in business-to-business (B2B) for the Indian manufacturing industry.

Through the extensive literature review followed by comprehensive interviews conducted using the Delphi methodology with professionals, this study attempts to represent the interactions of the sustainability practices and financial performance factors on B2B buying behaviour using a graph-theoretic approach.

The contribution of environmental, social, economic and financial performance to B2B buying behaviour is obtained quantitatively in the context of the Indian manufacturing industry.

This study considers inputs from the Indian manufacturing industry, which may vary significantly based on the type of industry and geographical locations.

This study provides a direction to prioritize their supplier evaluation and selection criteria for sustainability practices and financial performance with quantifiable rationale.

The study seeks to encourage manufacturing industries to plan their actions by quantifying the intangibles through a systematic approach.

The interruption of on-campus teaching and learning, due to the COVID-19 pandemic, forced universities around the globe to rethink their pedagogical models and adopt innovative strategies and approaches that enabled continuity of learning. Engineering schools and faculties were faced with the challenge of how to continue to engage students with the practical component of coursework, especially in terms of lab work and experimentation, which are mandatory requirements for degree awards.

This study documents how the Faculty of Engineering in a university in Oman engaged students with the practical component of their course during the pandemic by launching the remote DoIt@Home Lab. The DoIt@Home Lab approach included the design and development of video recorded labs, virtual labs, simulation exercises and DoIt@Home experiments which were provided to students as teaching tools and guides to conducting home experiments remotely.

This study presents the DoIt@Home Lab approach introduced to Year 2 Chemistry for engineering students. Students' grades improved by 11% over the previous year when the course was delivered face-to-face. Failure rates dropped by 8% while the number of students earning a 3.25 grade point average (GPA) or higher increased by 18%.

The DoIt@Home Lab for engineering courses could enhance students' learning experience and create an effective remote learning environment. While the DoIt@Home Lab was created to supplement on-campus activity in the event of a temporary disruption, it can also be used to supplement regular face-to-face program delivery.

Micro, small and medium enterprise (MSME) is the kingpin of Indian economy. It contributes to 48% of India's exports and provides employment to 110 million people. As a result, it is critical to evaluate the obstacles, expose them and find a way to overcome the crisis due to the pandemic. The study aims to analyse the impact of financial and non-financial measures for the revival of MSME and its impact on firm sustainability and future opportunity as perceived by MSME owners/heads during the COVID-19 outbreak.

This study, based on a cross-sectional survey of 197 export-oriented Indian MSMEs, attempts to investigate covid crisis mitigation strategies/measures in the context of the COVID-19 crisis. The confirmatory factor analysis (CFA) model was applied to check model fit, and structural equation modelling (SEM) was employed for data analysis.

The results of this study show the financial and non-financial revival measures such as firm revival, marketing training, customer relationship management (CRM), financial incentive and firm support, extending worker social security and financial access and price control positively impact MSMEs' business sustainability and future opportunity as perceived by the respondents that lent good support to the hypothesis.

The study emphasizes management in association with government and financial institutions to design short-term as well as long-term strategies that may enhance their sustainability in the market. MSMEs are being forced to reassess their business strategy and modify their operating model as a result of the uncertain/unpredictable climate. Many levels of strategy aid in revitalizing the company and providing future possibilities to move forward if the government schemes positively impact the perception of entrepreneurs. Further, the study identifies the immediate measures to tide over the crisis over this sector and then furnishes recommendations for closing the identified gaps in the present understanding.

The impact of COVID-19 on Indian MSMEs and how these MSMEs are dealing with it are highlighted in this paper, which is quite scarce and insufficient to cover the gap. It also provides a comprehensive view of firm sustainability and perceived opportunity among MSMEs.

The learning outcomes of this case are in understanding core concepts of brand management and brand dilution. Assessment of macro-economic risks and proper positioning strategies are the key take-away from this case. The case gives an understanding of how brands are built and positioned, and the pitfalls of poor brand planning and assessment that could lead to brand dilution. The case is useful for highlighting the importance of brand management and the challenges of re-positioning. The discussions would shed light on why it is important to plan and manage spending on marketing for brand building activities, and why brands would suffer when spending is reduced. This case is a teaching case and not a research case. It will help participants assimilate available information in combination with existing academic theories and publications to help develop an accurate assessment and prognosis of the events leading until the point of slicing the case.

Reid & Taylor in 2015 had been reduced to a discounter brand offering extended end-of-season sales when most other competitors have ended their promotions. In the 17 years since its big-budget launch in the Indian market in one of the most memorable brand introductions, Reid & Taylor changed its ambassador twice and repositioned itself thrice. The case would allow participants to delve deeper into aspects of marketing spending, brand management, positioning and advertising effectiveness. The case brings to the fore discussions on marketing, specifically on branding, positioning and its related advertising in the textile sector for a brand that has not been studied in academic literature until the present time. The discussion allows for novelty, involving both forward- and backward-looking assessments and evaluations to help participants better imbibe learnings in brand management and positioning.

The case is suitable for a graduate-level (Master’s level) course in marketing and brand management. This case is suitable for elective courses that discuss positioning and brands.

Teaching notes are available for educators only.

CSS 8: Marketing

The growing environmental awareness all through the world has motivated a standard change toward planning and designing better materials having good performance, which are very much suited to the environmental factors. The purpose of this study is to investigate the impact on mechanical, thermal and water absorption properties of sawdust-based composites reinforced by epoxy, and the amount of sawdust in each form.

Manufacturing of the sawdust reinforced epoxy composites is the main area of the research for promoting the green composite by having good mechanical properties, biodegradability or many applications. Throughout this research work, the authors emphasize the importance of explaining the methodology for the evaluation of the mechanical and water absorption properties of the sawdust reinforced epoxy composites used by researchers.

In this paper, a comprehensive review of the mechanical properties of sawdust reinforced epoxy composite is presented. This study is reported about the use of different Wt.% of sawdust composites prepared by different processes and their mechanical, thermal and water absorption properties. It is studied that after optimum filler percentage, mechanical, thermal properties gradually decrease, but water absorption property increases with Wt.% of sawdust. The changes in the microstructure are studied by using scanning electron microscopy.

The novelty of this study lies in its use of a systematic approach that offers a perspective on choosing suitable processing parameters for the fabrication of composite materials for persons from both industry and academia. A study of sawdust reinforced epoxy composites guides new researchers in the fabrication and characterization of the materials.

Operations and human resourcing.

This case study is intended for use in graduate, executive level management and doctoral programs. The case study illustrates a combined IT and HR driven participative management control system in a flexible organization structure. It is intended for a class discussion rather than to illustrate either effective or ineffective handling of an administrative situation.

The case describes the situation of managing unskilled workforces (≥14,000 workers) during the construction phase of the 4 × 250MW power plants both for purposes of turnout as well as due compensation, in the event of an accident. The approved labour forces appointed for 45 × 8 h. Man-days after a rigorous fitness test and approvals of the safety officer are allocated housing and other necessary amenities and a commensurate compensation system.

These include: illustrating typical organizational responsibility structure at a construction site of a large power plant; illustrating the planning and administrative control mechanism in implementing strategy at a construction site of a large power plant; offering students the opportunity to understand and view a typical operational (project) structure; allowing students to speculate adaptations in the wake of an ever-changing business and company environment; and providing an opportunity to introduce a power scenario in India, Indian labour laws and radio frequency identification technology and to relate this to the case in context.

Teaching notes are available; please consult your librarian for access.

In recent years, knowledge graph completion has gained increasing research focus and shown significant improvements. However, most existing models only use the structures of knowledge graph triples when obtaining the entity and relationship representations. In contrast, the integration of the entity description and the knowledge graph network structure has been ignored. This paper aims to investigate how to leverage both the entity description and the network structure to enhance the knowledge graph completion with a high generalization ability among different datasets.

The authors propose an entity-description augmented knowledge graph completion model (EDA-KGC), which incorporates the entity description and network structure. It consists of three modules, i.e. representation initialization, deep interaction and reasoning. The representation initialization module utilizes entity descriptions to obtain the pre-trained representation of entities. The deep interaction module acquires the features of the deep interaction between entities and relationships. The reasoning component performs matrix manipulations with the deep interaction feature vector and entity representation matrix, thus obtaining the probability distribution of target entities. The authors conduct intensive experiments on the FB15K, WN18, FB15K-237 and WN18RR data sets to validate the effect of the proposed model.

The experiments demonstrate that the proposed model outperforms the traditional structure-based knowledge graph completion model and the entity-description-enhanced knowledge graph completion model. The experiments also suggest that the model has greater feasibility in different scenarios such as sparse data, dynamic entities and limited training epochs. The study shows that the integration of entity description and network structure can significantly increase the effect of the knowledge graph completion task.

The research has a significant reference for completing the missing information in the knowledge graph and improving the application effect of the knowledge graph in information retrieval, question answering and other fields.