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The purpose of this paper is to formulate two component polyurethane coatings based on acrylic polyol, to study the effects of variable nanosilica loadings in these coatings on different morphological, optical, mechanical, corrosion resistance and weather resistance properties and to study the intercalation of acrylic polyol molecules into nanosilica crystals by XRD technique.

Two component polyurethane coatings were synthesised using acrylic polyol and isocyanate HDI. The nanosilica was incorporated in polyurethane formulation at the weight ratios of 1%, 3% and 5% based on total weight of polyol and isocyanate. The performance of nanocoatings was compared for variable loads of nanosilica for different properties such as morphological, optical, mechanical, corrosion resistance, weather resistance and were studied for intercalation of acrylic polyol into nanosilica crystals by XRD technique.

Improvement in the properties of polyurethane coatings is achieved with the incorporation of nanosilica. The improvement is the result of inherently high properties of inorganic nanosilica. Tensile strength, scratch hardness, abrasion resistance, corrosion and weathering resistance show significant improvement in performance with the incorporation of nanosilica. Properties are found to deteriorate beyond a certain loading of nanosilica; hence it is important to optimise loading level. The optimal range for high performance was found to be in the range of 1% to 3%. The improvement was a result of synergistic behaviour and good interfacial interaction between polyurethane and nanosilica at optimal levels.

The method used for incorporation of nanosilica into polyurethane was direct incorporation method. The other method of incorporation, i.e. in situ addition and its effect on properties can also be studied.

With the addition of optimal loading level of nanosilica to polyurethane coatings, properties can be enhanced up to the mark. The addition is relatively easy and cost effective.

The paper proves the significance of incorporation of nanosilica on original properties of polyurethane coatings and widens the area of applications of two component polyurethane coatings from acrylic polyol by strengthening them in their properties. The coatings can be applicable in high performance topcoats especially for automotive topcoats.

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

In the aftermath of disasters, humanitarian actors need to coordinate their activities based on accurate information about the disaster site, its surrounding environment, the victims and survivors and the supply of and demand for relief supplies. In this study, the authors examine the characteristics of radio frequency identification (RFID) technology and those of disaster relief operations to achieve information visibility and actor coordination for effective and efficient humanitarian relief operations.

Building on the contingent resource-based view (CRBV), the authors present a model of task-technology fit (TTF) that explains how the use of RFID can improve visibility and coordination. Survey data were collected from humanitarian practitioners in India, and partial least squares (PLS) analysis was used to analyze the model.

The characteristics of both RFID technology and disaster relief operations significantly influence TTF, and TTF predicts RFID usage in disaster relief operations, providing visibility and coordination. TTF is also a mediator between the characteristics of RFID technology and disaster relief operations and between visibility and coordination.

The many recent humanitarian disasters have demonstrated the critical importance of effective and efficient humanitarian supply chain and logistics strategies and operations in assisting disaster-affected populations. The active and appropriate use of technology, including RFID, can help make disaster response more effective and efficient.

Humanitarian actors value RFID technology because of its ability to improve the visibility and coordination of relief operations. This study brings a new perspective to the benefits of RFID technology and sheds light on its antecedents. The study thus expands the understanding of technology in humanitarian operations.

The humanitarian supply chain (HSC) area is rich with conceptual frameworks with a focus on the importance of information and digital technology (IDT) applications. These frameworks have a limited scope in investigating and prioritizing barriers to IDT adoption in HSCs. The present study thus identifies and prioritizes the barriers to IDT adoption in organizations involved in HSCs.

By using a literature review allied with expert discussions and a fuzzy analytic hierarchy process (F-AHP), the study identifies and prioritizes a comprehensive set of barriers that organizations involved in HSCs may consider to improve IDT adoption.

The study investigates five main barriers (strategic, organizational, technological, financial and human) interlocked with 25 sub-barriers impacting the level of IDT adoption in organizations involved in HSCs. The findings indicate that strategic barriers (SBs) are of greatest importance, followed by organizational, technological, financial and human barriers. The findings indicate the difference in ranking barriers influencing the adoption of IDTs in HSCs compared to the commercial supply chain.

Although a three-step method adopted for this study is rigorous in terms of the way this research is conducted, it is essential to report that prioritization is based on the subjective opinions of the experts.

The findings aim to assist policymakers and practitioners in developing effective strategies to improve IDT adoption in organizations engaged in HSCs. Moreover, the prioritization of barriers provides a systematic way to overcome any barriers to improve HSC performance.

This study is first of its kind that investigates and prioritizes the barriers to IDT adoption in HSCs.

The primary purpose of this study is to investigate the impact of carbon productivity on firms' financial performance. Secondly, the study also examines the moderating effect of industry types and firm size in the relationship between productivity and firm performance.

The data used for the study includes 66 listed Indian firms over the period from 2015–2016 to 2019–2020. The data used in the study are collected from the published corporate annual reports and sustainability reports. The study uses a random effect model based on the results of the Hausman test and the Breusch-Pagan test to investigate its objectives.

Carbon productivity has a favorable impact on firms' financial performance in India, indicating that firms may gain competitive advantages by minimizing carbon emissions and improving carbon productivity. Small and high carbon-intensive firms reap greater benefits from the improvement in carbon productivity compared to their opposite counterparts. However, such differential impact is only observed for the market-based measure but not for the accounting-based measure of financial performance.

The results suggest that high carbon-intensive firms should focus more on improving carbon productivity. Small firms and firms belonging to high carbon-intensive industries can improve their market performance by improving carbon productivity.

This study is a noble attempt to investigate the moderating effect of industry type and firm size while examining the impact of carbon productivity on firm performance in the context of an emerging economy.

This study aims to examine the influence of some prominent corporate governance (CG) mechanisms such as board size (BS), board independence (BI), role duality (RD), board’s gender diversity (GD), ownership concentration (OC), audit committee independence (ACI), nomination and remuneration committee (NRC) and risk management committee (RMC) on voluntary disclosure (VD), as well as different types of VD after controlling the effect of some firm-specific factors for Indian firms.

The study selects market capitalization-based top 100 non-financial and non-utility firms listed on the Bombay Stock Exchange as on 31st March 2014. Data are drawn from the Capitaline Plus database over the period of 2014–2018. Appropriate panel data regression model is applied to examine the influence of CG on VD.

The study reveals a significant negative influence of BI on VD while GD and RMC exhibit a significant positive influence on the same. The remaining CG mechanisms such as BS, RD, OC, ACI and NRC appear to have no significant influence on VD. Analysis into the relationship between CG mechanisms and different types of VD reveals that BI, in particular, has a strong negative influence on corporate strategic disclosure (CSD) and forward looking disclosure (FWLD) while GD and RMC both exhibit a significant positive influence on CSD, FWLD, CG disclosure and financial and capital market disclosure. Notably, none of the CG mechanisms under consideration influence human and intellectual capital disclosure.

The study considers annual reports as the only medium of making VD and ignores all other sources such as websites and press releases. Besides, it mainly emphasizes on corporate board structure, board committees and OC while other ownership structure-related variables family ownership, managerial ownership are not covered, which can be analysed in future studies.

The study offers some important theoretical, as well as practical connotations for regulators and practitioners operating in India, as well as other emerging economies having similar institutional settings.

The study is the first of its kind in India that examines the influence of various CG mechanisms on different types of VD and thereby contributes novel findings in the context of an emerging economy.

The earlier methods are more resilient to improvements such as load shift and path change. This results in problems such as a voltage drop and a high reactive flux. In addition, due to the delay, congestion or interruption of the transmission, the system cannot receive all phasor measurement unit (PMU) measurements at the relevant time as well as the presence of noise in the received data.

With the development of wide area measurement system technologies, it seems to be possible to track voltage stability online via time-stamped PMUs. As the voltage instability causes a voltage decomposition, voltage instability is one of the most important problems when monitoring the power supply.

This harmonic distortion significantly decreases the data quality in the grid. As a result, instability ascertainment based on PMU has been suggested as a method for detecting voltage instability in power systems monitored with PMU. In addition, a technique called instability amendment via load dropping has been proposed to keep the device from collapsing due to voltage failure.

To improve the power output, the power prominence melioration technique was developed. This proposed system has been implemented in MATLAB Simulink and compared with the recent researches.

Reality television is a dynamic, profit-making platform that occupies prime-time slots on the television almost all over the world. Despite its immense popularity and influence, it has received little attention in the extant literature and almost none in terms of its impact on celebrity repositioning. This study aims at examining the relationship between the film stars as brands and the impact of the platform of reality television in repositioning these celebrities in the Indian context.

Through extensive literature review and qualitative interviews, the paper expounds that reality television provides an opportunity to celebrities to successfully reposition themselves at crucial junctures in their career. The framework to study this repositioning has been adopted from the work of Chris Simms and Paul Trott (2007) who created it to study the brand repositioning of various consumer goods.

The literature establishes celebrities as brands. This study provides evidence that brand repositioning through reality television is possible for these celebrity brands. The symbolic and functional repositioning of these celebrities is presented through thematic content analysis.

The study provides a useful framework to understand celebrity brand repositioning through reality TV. It can also be replicated to understand the repositioning of a wide variety of celebrities other than film-stars such as sportspersons, social media influencers and politicians.

The paper contributes to the need of expanding the corpus of Indian reality television and explains how Indian celebrities reposition themselves through reality television.

This study aims to examine the influence of voluntary disclosure on bank value in Pakistan, considering the moderating effect of corporate governance characteristics: ownership control, board independence and board size.

The study uses data from 20 listed Pakistani banks for the period 2011–2021. The estimation contains robust fixed effect and its assumptions, and a model of standard error with panel corrections.

The findings revealed a weak positive impact of voluntary disclosure on bank value. However, the increase in the number of independent directors strengthens the positive impact of voluntary disclosure on a bank’s value. Conversely, increasing the ownership concentration, and board size (other than independent directors) may strongly decrease the impact of voluntary disclosure on a bank’s value in Pakistan.

The study’s limitations include its exclusive focus on the Pakistani banking industry. Future research should take into account newer contexts and data. The findings suggest that future research should investigate the topic in various contexts, including a comparison of Islamic and conventional banks.

The practical implications for Pakistani banks emphasize transparency, board composition and ownership structure. In terms of managerial implications, using independent directors, aligning ownership interests and addressing disclosure challenges are highlighted.

Focusing on independent directors, ownership concentration and board size, this study enhances knowledge of the impact of voluntary disclosure on bank value in Pakistan. It contributes to agency theory and the literature in this domain.

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.