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The purpose of this paper is to evaluate two different asset selection methodologies and further examine these by forming optimal portfolios.

This paper deals with the problem of portfolio formation, broadly in two steps: asset selection and asset allocation by using the two different approaches for the first step and then well‐known mean variance portfolio optimization. In addition, the resulting portfolios are compared using Sharpe ratio.

The empirical observations prove the applicability of the methodology adopted in the research design, ordered weighted averaging (OWA)‐heuristic algorithm gives us a better portfolio from the sample observations. Also the asset selection procedures adopted in the research proves to be of help when an investor has to narrow down the number of assets to invest in.

The analysis provides two different methodologies for portfolio formation – though the asset allocation is based on the mean variance portfolio optimization, the asset selection methods adopted provide a systematic approach to select the efficient securities.

This paper shows that OWA can be used to decide the order of inputs for the heuristic algorithm. Also an attempt is made to use data envelopment analysis to find a solution to the problem of portfolio formation.

The purpose of this study is to explore the quality of research work done in behavioral accounting through bibliometric analysis so that biases can be spotted and implications can be drawn.

The most recent papers on a given topic – behavioral accounting in this study – are gathered, assessed and analyzed using a systematic literature review approach, which is a rigorous process. Books, scientific publications and conference papers were used to discover, compile and synthesize pertinent information (Garca, 2013; Snyder, 2019). In this study, the authors used an iterative cycle methodology, which entails selecting pertinent keywords, conducting a literature search in the database of choice and then conducting the analysis.

Using bibliometric analysis, this study offers a fresh viewpoint on fundamental behavioral accounting concepts. The results suggest that important areas in the relevant behavioral accounting disciplines are changing, with important ramifications for academics and practitioners to better understand prospect theory and social identity theory.

Researchers should parameterize their outputs to make it easier to synthesize the state of the art in behavioral accounting, which would advance the subject.

The study has important policy implications because it shows that decision-makers are increasingly focused on creating ethical and open accounting practices, which are essential for building improved accounting practices in the Big Data era.

It is elementary in and of itself to recognize that accounting data are an outcome and a consequence of human behavior. The study itself makes a case for the social ramifications of this kind of study.

The study offers a comprehensive bibliometric analysis of behavioral accounting research sourced from the Scopus database. It presents a curated collection of leading works in the domain, categorized by articles, authors, publications, institutions and nations. This examination provides a current snapshot of advancements in behavioral accounting and can be perceived as an evolution of previous literature reviews that relied on traditional approaches. Notably, this is the inaugural study using solely bibliometric techniques.

To overcome the problem of over tourism, depletion of natural resources and various adverse effects on local communities, sustainable tourism has emerged with the different eco-friendly approaches. Without the usage of online resources, green tourism cannot be promoted. Hence, this chapter demonstrates the significance of digital media platforms to promote sustainable tourism. The chapter is based on descriptive study and primarily used the secondary sources of data. The data is primarily supported by credible, previously published works, such as journal articles and working papers. The primary focus is placed on the importance of digital media platforms in promoting sustainable tourism. The findings demonstrated that with the assistance of digital technology, tourist destinations can move forward on the path of sustainability as it contributed positively for the sustainability of tourist destinations. The adopting digital technology has become essential for advancing environmentally friendly travel since it leads to enhancement in destination marketing, improvement in the management of tourist resources as well as enrich the visitor experience.

This paper aims to understand and identify the various barriers in adopting new telecom services in rural areas for improving the penetration and revenue of the telecom companies. These barriers are modeled to study their inter-relationships and prioritize them for strategizing appropriate management action plans.

Delphi technique has been used to form a consensus with the telecom managers working in rural areas to finalize the barriers. An integrated Interpretive Structural Modeling–Analytic Network Process (ISM–ANP) approach has been adopted to establish the complex relationships, cluster the relationships, to understand and prioritize the telecom service adoption barriers.

The major contribution of this research is imposing directions and dominance of various barriers to promote better adoption of new telecom-based mobile services in rural areas. The proposed integrated method can aid in decision making by providing more informative, accurate and a better choice than using either ISM or ANP in isolation.

The generalizabilty of these research findings is limited, as it was generated specific to rural telecom service adoption barriers in Indian context. Because decision-making problems are usually complex and ill-structured, every decision is based on the decision-maker’s expertise, preferences and biasness of the experts who showed their interest to participate in the research.

This paper forms the basis of identifying the reasons for poor adoption of telecom-based mobile services in rural India. This study would help the telecom companies and the managers to understand and develop strategies to target the rural audience by introducing action plans and innovative mobile services to overcome the identified barriers. By applying the proposed methodology, telecom companies can classify and prioritize their action plans as short-, medium- and long-term plans to systematically overcome the identified barriers.

This paper provides a base for understanding various factors that affect the adoption of telecom-based mobile services. It demonstrates the use of an innovative approach to develop an integrated model to understand the barriers.

The study tests risk-taking and risk-aversion capabilities while distinguishing between business group firms and stand-alone firms and considering oil price volatility. Second, this attempt to study the linkage between risk-taking during market down movements and when the firms have established themselves as product market leaders. Third, this study analyses the “sentiment” state, where it explores the reaction of corporations when the market is in the negative direction, and lastly, it explores the linkage between product market competition and risk-aversion.

This study uses financial information for 1,273 non-financial companies and other required data from various sources. The study employs panel data and utilizes different empirical methodologies, including the generalized method of moments (GMM) estimator, to test the stated hypotheses.

We find that the business group firms have more risk-taking proficiencies compared with the stand-alone firms. Moreover, this study discovers that the corporates avoid taking risks when the market is not performing well. Also, when the market is down and crude prices are high, the management expects high earnings in the future, willingly takes risks and shows that product market leaders do not follow the risk-aversion strategy.

The empirical results indicate that oil price movement can restrict management’s behaviour when choosing a risky investment project. Management should develop a robust policy that follows the group of firms. In the policy, the management should describe the level of risk that may be taken by the firm and implement it when required.

Since we do not find any studies in this context, then there is a major and essential gap in the literature that this study should fill.

This chapter explores the present state of the worldwide tourism sector and its complex phenomenological interconnection with climate change. This analysis emphasizes the significant environmental consequences resulting from the rise of tourism, which can be attributed to the exponential growth facilitated by enhanced connectivity and the concurrent increase in disposable incomes. It thoroughly analyses the primary factors that contribute to the environmental impact of the sector, which encompasses emissions from transportation, infrastructure development, waste generation, and resource usage. Furthermore, this analysis sheds light on the obstacles encountered in the process of shifting toward sustainability, including limited knowledge and understanding, deficiencies in policy implementation, and reluctance to embrace transformation within the sector. However, it also provides insights into numerous activities and solutions currently in progress to alleviate the environmental impact of the industry. The aforementioned approaches encompass the implementation of sustainable tourism practices, legislation revisions, and advancements in technology. This chapter concludes by highlighting the imperative need for a collaborative initiative including governmental bodies, industrial participants, and tourists to establish a harmonious equilibrium between the pursuit of economic expansion and the protection of the environment. The future trajectory of global tourism is contingent upon the adoption of sustainable practices, which are crucial for fostering a healthy coexistence between the tourism industry and the environment.

This study aims to conduct a bibliometric analysis of sustainable tourism research published in Scopus-indexed journals covering the period from 1997 to 2021. Articles published during these 25 years were subjected to science mapping and performance analysis to propose potential areas for future research.

A bibliometric analysis using performance analysis and science mapping was conducted on 1,754 research papers retrieved from the Scopus database using the keyword “sustainable tourism.” Biblioshiny and VOSviewer are commonly used bibliometric tools. Science mapping techniques use coauthorship, keyword co-occurrence and co-citation analyses.

This study revealed the sustainable tourism publications’ spatial and temporal patterns, indicating a yearly growth rate of 19.9% during a 25-year period. The study identified Stefan Gossling as the most influential author, the “Journal of Sustainable Tourism” as the leading journal and Australia as the most productive country in sustainable tourism literature. The study used co-citation analysis to identify five thematic clusters, namely, reconceptualization and criticism, the role of residents, eco-labeling and the role of stakeholders, community-based tourism and the shift toward establishing sustainability indicators and effective governance and policymaking. The coauthorship analysis identifies the most influential author in collaborative efforts, and the most common pattern of collaboration is between researchers from different institutions in the same country, such as China and the Philippines, followed by collaborations between authors from other countries. The keyword co-occurrence analysis uncovered keywords that aligned with theme clusters generated from the co-citation analysis.

This study comprehensively uncovers five thematic clusters that have never been extracted so far in the literature. Also, it attempts to fill the gaps related to sustainable tourism by suggesting directions for future research.

Tunnel field effect transistors (TFETs) have significantly steeper sub-threshold slope (24–30 mv/decade), as compared with the conventional metal–oxide–semiconductor field-effect transistors (MOSFETs), which have a sub-threshold slope of 60 mv/decade at room temperature. The steep sub-threshold slope of TFETs enables a much faster switching, making TFETs a better option than MOSFETs for low-voltage VLSI applications. The purpose of this paper is to present a novel hetero-junction TFET-based Schmitt triggers, which outperform the conventional complementary metal oxide semiconductor (CMOS) Schmitt triggers at low power supply voltage levels.

The conventional Schmitt trigger has been implemented with both MOSFETs and HTFETs for operation at a low-voltage level of 0.4 V and a target hysteresis width of 100 mV. Simulation results have indicated that the HTFET-based Schmitt trigger not only has significantly lower delays but also consumes lesser power as compared to the CMOS-based Schmitt trigger. The limitations of the conventional Schmitt trigger design have been analysed, and improved CMOS and CMOS–HTFET hybrid Schmitt trigger designs have been presented.

The conventional Schmitt trigger implemented with HTFETs has 99.9% lower propagation delay (29ps) and 41.2% lesser power requirement (4.7 nW) than the analogous CMOS Schmitt trigger, which has a delay of 36 ns and consumes 8 nW of power. An improved Schmitt trigger design has been proposed which has a transistor count of only six as compared to the eight transistors required in the conventional design. The proposed improved Schmitt trigger design, when implemented with only CMOS devices enable a reduction of power delay product (PDP) by 98.4% with respect to the CMOS conventional Schmitt trigger design. The proposed CMOS–HTFET hybrid Schmitt trigger further helps in decreasing the delay of the improved CMOS-only Schmitt trigger by 70% and PDP by 21%.

The unique advantage of very steep sub-threshold slope of HTFETs has been used to improve the performance of the conventional Schmitt trigger circuit. Novel CMOS-only and CMOS–HTFET hybrid improved Schmitt trigger designs have been proposed which requires lesser number of transistors (saving 70% chip area) for implementation and has significantly lower delays and power requirement than the conventional designs.

Tourist policies and businesses today are not far beyond the effect of climate change. Worldwide, tourist demand, and popular locations have been hit hard by an increase in the frequency and severity of extreme weather events such as floods, heat waves, droughts, storms, and wildfires. Significant tourist attractions are also impacted by climate change. Sea level rise and ocean warming endanger resources like beaches and coral reefs, while snowfall has become less predictable in many winter locations. The expense of travel is also expected to rise due to climate change. The tourism is contributing to the carbon emissions and increasing hazards to the environment. What these trends have in common is their potential to alter the face of tourism throughout the world. Research on the topic of climate change and tourism has been around for a while, but this paper lays out the field’s evolution, outlines recent trends, and discusses the impact of climate change on tourism.