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1 – 4 of 4Amit Kumar Yadav and Dinesh Kumar
Each individual needs to be vaccinated to control the spread of the COVID-19 pandemic in the shortest possible time. However, the vaccine distribution with an already strained…
Abstract
Purpose
Each individual needs to be vaccinated to control the spread of the COVID-19 pandemic in the shortest possible time. However, the vaccine distribution with an already strained supply chain in low- and middle-income countries (LMICs) will not be effective enough to vaccinate all the population in stipulated time. The purpose of this paper is to show that there is a need to revolutionize the vaccine supply chain (VSC) by overcoming the challenges of sustainable vaccine distribution.
Design/methodology/approach
An integrated lean, agile and green (LAG) framework is proposed to overcome the challenges of the sustainable vaccine supply chain (SVSC). A hybrid best worst method (BWM)–Measurement of Alternatives and Ranking According to COmpromise Solution (MARCOS) methodology is designed to analyze the challenges and solutions.
Findings
The analysis shows that vaccine wastage is the most critical challenge for SVSC, and the coordination among stakeholders is the most significant solution followed by effective management support.
Social implications
The result of the analysis can help the health care organizations (HCOs) to manage the VSC. The effective vaccination in stipulated time will help control the further spread of the virus, which will result in the normalcy of business and availability of livelihood for millions of people.
Originality/value
To the best of the author's knowledge, this is the first study to explore sustainability in VSC by considering the environmental and social impact of vaccination. The LAG-based framework is also a new approach in VSC to find the solution for existing challenges.
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Abhishek N., Abhinandan Kulal, Divyashree M.S. and Sahana Dinesh
The study is aimed at analyzing the perceptions of students and teachers regarding the effectiveness of massive open online courses (MOOCs) on learning efficiency of students and…
Abstract
Purpose
The study is aimed at analyzing the perceptions of students and teachers regarding the effectiveness of massive open online courses (MOOCs) on learning efficiency of students and also evaluating MOOCs as an ideal tool for designing a blended model for education.
Design/methodology/approach
The analysis was carried out by using the data gathered from the students as well as teachers of University of Mysore, Karnataka, India. Two separate sets of questionnaires were developed for both the categories of respondents. Also, the respondents were required to have prior experience in MOOCs. Further, the collected data was analyzed using statistical package for social sciences (SPSS).
Findings
The study showed that MOOCs have a more positive influence on learning efficiency, as opined by both teachers and students. Negative views such as cheating during the assessment, lack of individual attention to students and low teacher-student ratio were also observed.
Practical implications
Many educational institutions view that the MOOCs do not influence learning efficiency and also do not support in achieving their vision. However, this study provides evidence that MOOCs are positively influencing the learning efficiency and also can be employed in a blended model of education so as to promote collaborative learning.
Originality/value
Technology is playing a pivotal role in all fields of life and the education sector is not an exception. It can be rightly said that the technology-based education models such as MOOCs are the need of the hour. This study may help higher education institutions to adopt MOOCs as part of their blended model of education, and, if already adopted, the outcome of the present study will help them to improve the effectiveness of the MOOCs they are offering.
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Boshra Ahmed Halo, Rashid Al-Yahyai, Abdullah Al-Sadi and Asma Al-Sibani
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and…
Abstract
Purpose
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and Talaromyces variabilis, in conferring drought tolerance in tomato plants.
Design/methodology/approach
Preserved endophytic fungi from a Rhazya stricta desert plant were adopted to obtain the required fungal treatment; tomatoes received fungal treatments directly in plastic trays and subsequently in pots. Drought was applied using 15% of PEG-6000 at two stages: flowering and fruiting. The following parameters were measured: pollen sterility, growth characteristics, morphological analysis and biochemical analysis, including proline, gibberellic acid (GA3) and chlorophyll measurements; thus, the data were analyzed statistically using SPSS software.
Findings
All applied endophytes significantly promoted pollen viability and tomato yield under stressed and nonstressed conditions. Interestingly, these endophytes significantly enhanced the number of trichomes under drought stress and promoted tomato fruit quality. The colonized tomato plants accumulated a high proline level under drought stress but lower than un-inoculated stressed plants. Also, a significant rise in growth characteristics was observed by A. fumigatus and A. terreus under normal conditions. Moreover, both raised GA3 levels under drought-stressed and nonstressed conditions. Also these two endophytes enhanced chlorophyll and carotenoid contents under drought stress. Fruit characteristics were enhanced by nonstressed T. variabilis and stressed A. fumigatus.
Originality/value
The present endophytic fungi provide impressive benefits to their host in normal and drought-stressed conditions. Consequently, they represent valuable sources as sustainable and environmentally friendly alternatives to mitigate drought stress.
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Marko Kureljusic and Erik Karger
Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…
Abstract
Purpose
Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.
Design/methodology/approach
The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.
Findings
The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.
Research limitations/implications
Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.
Practical implications
Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.
Originality/value
To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.
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