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The purpose of this paper is to capture the status of implementation of Six Sigma in various manufacturing industries and also examine the success of the Six Sigma by using different performance indicators.

The methodology of critical review involves the selection and classification of 112 research articles on the implementation of Six Sigma in different manufacturing industries. The selected articles are categorized by the following: articles distribution based on the year of publication, publication database, various journals, contribution of authors, continent, scale of industry, implemented approaches, focused industry, tools and techniques used in phases of Six Sigma methodology, and performance indicators used in Six Sigma implementation. Then after, future scopes of research opportunities are derived based on significant findings.

The literature revealed that: Very few work was undertaken on the implementation of Six Sigma in various manufacturing industries like ceramic, paper, gems and jewelry, cement, furniture, stone, fertilizer, forging, paper and surface treatment industries. Most of the researchers have considered very few performance indicators to identify the improvement after Six Sigma implementation. But, there is no clue regarding overall improvement in different perspectives after the implementation of Six Sigma. The financial indicators, personnel indicators, process indicators and customer indicators are useful to measure the overall improvement after the implementation of Six Sigma in the manufacturing sector.

The study was carried out on the implementation of Six Sigma methodology in various manufacturing industries, and various performance indicators were identified while implementing the Six Sigma methodology. Case studies pertaining to service industries were not covered here.

Very little research has been carried out to measure the overall success of implementing Six Sigma methodology in manufacturing industries. This paper will provide value to students, researchers and practitioners of Six Sigma by providing insight into the implementation of Six Sigma in manufacturing industries.

The purpose of this paper is to illustrate how Six Sigma methodology has been applied in a small-scale foundry industry to improve the overall first-pass material yield and quality, with a view to the product and the process.

The researchers have reported this paper based on a case study carried out in industry using the Six Sigma Define, Measure, Analyze, Improve and Control (DMAIC) and its application in improving the manufacturing process of a foundry shop.

Identified root causes are validated and countermeasures are implemented for improvement. As a result of this case study, the overall first-pass yield of the sand casting process is improved to 78.88% from the previous yield of 67%. For product-specific case, yield is improved by 18% through the improved gating system design. Sigma level of the process is improved to 3.08 from baseline 2.21. Key lessons learned from this case study are mentioned in the current study.

This case study provides a standard road map and motivates small-scale foundry industries to implement Six Sigma methodology for productivity improvement, especially in jobbing foundry. The presented paper is based on a single case study, and the results are limited to the company only. Also, one of the reasons for low process yield is slag creation, which is not covered here, as it is a concern of the material quality supplied by the vendor. However, the approach of this paper is generic for learning perspective.

This case study provides a standard road map and motivates small-scale foundry industries to implement Six Sigma methodology for productivity improvement, especially in jobbing foundry. Through the effective application of Six Sigma quality initiative, how a quantum jump in financial aspect could be gain, has been demonstrated.

This research study showcases step-by-step implementation of Six Sigma-DMAIC methodology at a small-scale foundry industry. This paper could serve as a unique roadmap for practitioners and academicians to improve the material productivity of the foundry industry both ways, product and process.

Migration appears to be a determinant in health-care utilisation, particularly among the elderly in India. Ageing and migration are essential socio-demographic phenomena in the 21st century for developing and developed countries to establish better public health-care policies. This study aims to focus on the status and determinants of health-care utilisation among elderly migrants who have migrated after attaining the age of 45 and above.

This study used the data from the first wave of the longitudinal ageing study in India (LASI) in 2017–2018. Two outcome variables were used to examine the health-care utilisation, including in-patient and out-patient care. Binary logistic regression was used to explore the predictors of healthcare utilisation in terms of in-patient and out-patient care among the elderly migrant population.

A total of 82.9% of elderly migrants had visited out-patient care when they were sick, whereas 15.3% have used in-patient care. Enabling factors, such as wealth quintile and health insurance, and need factor, such as chronic disease and self-rated health, were more significant factors influencing the health-care utilisation.

This study contributes to our understanding of older migrants’ health-care utilisation. Focussing on this study’s outcome, policymakers and decision makers may consider improving older migrants’ access to health-care by raising their income level, offering local health insurance and health awareness programs.

While rapid increase in demand for foods but limited availability of croplands has forced to adopt input-intensive farming practices to increase yield, there are serious long-term ecological implications including degradation of biodiversity. It is increasingly recognised that ensuring agricultural sustainability under the changing climatic conditions requires a change in the production system along with necessary policies and institutional arrangements. In this context, this chapter examines if climate-smart agriculture (CSA) can facilitate adaptation and mitigation practices by improving resource utilisation efficiency in India. Such an attempt has special significance as the existing studies have very limited discussions on three main aspects, viz., resource productivity, adaptation practices and mitigation strategies in a comprehensive manner. Based on insights from the existing studies, this chapter points out that CSA can potentially make significant contribution to enhancing resource productivity, adaptation practices, mitigation strategies and food security, especially among the land-constrained farmers who are highly prone to environmental shocks. In this connection, staggered trench irrigation structure has facilitated rainwater harvesting, local irrigation and livelihood generation in West Bengal. However, it is necessary to revisit the existing approaches to promotion of CSA and dissemination of information on the design of local adaptation strategies. This chapter also proposes a change in the food system from climate-sensitive to CSA through integration of technologies, institutions and policies.

This study aims to investigate the behavior of vegetable oil with two additives. Base oil’s tribological qualities can be improved with the help of several additions. In the present investigation, soybean oil is served as the foundational oil due to its eco-friendliness and status as a vegetable oil with two additives, named polytetrafluoroethylene (PTFE) and molybdenum disulfide (MoS₂).

As additives, PTFE and MoS₂ are used; PTFE is renowned for its anti-friction (AF) properties, while MoS₂ is a solid lubricant with anti-wear (AW) properties. This investigation examines the synergistic impact of AF and AW additions in vegetable oil. The lubricity of the base oil is measured by using a four-ball tester, and the wear properties of the oil at different additive amounts are determined by using a universal tribometer.

PTFE (at 5 Wt.%) and MoS₂ (at 1 Wt.%) were found to improve the tribological performance of the base oil. The weld load is significantly increased when 5 Wt.% of PTFE + MoS₂ is added to the base oil.

A better tribological characteristic can be achieved by combining additives that amount to less than 1% of the base oil. In experiments with highly concentrated MoS₂, the adequate pressure improved dramatically, but the lubricant’s tribological characteristics did not.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2022-0321/

Although various studies have shed light on why cities are a primary source of environmental pollution and how it affects climate change, the effects of city-level environmental deterioration on company ownership have yet to be investigated. In this context, our main objective is to investigate environmental pollution's impact on the ownership of informal enterprises in Indian metro cities (1 million or more population). This study considers micro (entrepreneurship-level) and macro (city-level) factors for the analysis by using mainly National Sample Survey unit-level data on ‘Unincorporated Non-Agricultural Enterprises’ in 2015–2016. Micro-level factors include access to toilet facilities, provision for solid waste management, provision for liquid waste management, etc. On the other hand, macro-level factors are the total number of registered motor vehicles (two-wheelers, cars, jeeps, tractors, omnibuses, trucks, taxis, buses, passenger autos and light motor vehicles) and air pollution (e.g. sulphur dioxide, nitrogen dioxide and particular matter emissions). The study explored the impact of environmental pollution on the differences in gender business ownership. According to the findings, both male- and female-owned proprietorships suffer from environmental degradation. Environmental contamination, however, puts female-owned businesses at greater risk than their male counterparts. Because of this, it is crucial to lessen environmental pollution by lowering air pollution and providing improved toilets, water and solid and liquid waste management systems. By reducing poverty and inequality, advancing a society that values equality between the sexes is necessary. Finally, we propose important policies to enable the city environment to improve entrepreneurship activities for sustainable economic development.

This case highlights the challenges faced by a young and inexperienced Area Sales Manager (ASM), early in her career. This is an often-encountered situation by fresh graduates. Through the analysis of the case, the students will be able to: ■ understand challenges a young manager faces in taking over a new, unfamiliar and underperforming territory; ■ analyze and learn to manage data and identify performance gaps in the territory, by selecting the right metrics; ■ learn the factors for evaluating the performance of current intermediaries (distributors); and ■ appreciate the importance of managing all stakeholders – internal team and building a strong relationship with the intermediaries – both distributors and retailers.

Kavita Kaur, the new Area Sales Manager at Broadway India Pvt. Ltd. (BIPL), had just taken over the Chhattisgarh sales territory in January 2020. Fresh out of a B-school, it was her first job, and her allotted territory was severely lagging growth at only 1%, compared to an all-India country growth at 13% in 2019, over the previous year. The territory was operated by established intermediaries (distributors) with long associations with BIPL. Based on her data analyses of distributors’ performance, Kaur started her retail visit with the highest selling distributor’s area (Sharda Agencies) to confirm her understanding of what the data had shown her. Following her retail visit and a meeting with Sharda Agencies, the situation turned for the worse. An email bordering to a threat from him took her aback. Kaur now had to make a choice to ensure growth in her new territory. Her options were between placating the current distributor or appointing a new one – should she retain or replace? Both had their own risks.

This case is intended for use at the postgraduate level in courses such as sales management, channel management and strategic marketing courses, as well as in executive management programs. The case is relevant from the context of channel management in India, where channel intermediaries can be very demanding. The case will give students a practical hands-on decision-making situation, where there are complexities of quantitative and qualitative nature. It will also help young graduates prepare for real life situations where the assigned territory is struggling in performance and a lot is expected from the new recruits.

Teaching notes are available for educators only.

CSS 8: Marketing.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

Focuses on Apple Computer's launch of iTunes and iPod as a way to give Wintel users a relationship with Apple. Deals with issues of brand equity, corporate and brand goal setting, target selection, and matching product and service characteristics with goals and targets. Also allows for a discussion of channel partners, their interests, and their impact on the likely success or failure of a strategy.