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This study aims to examine the challenges posed by COVID-19 restrictions for audit processes in India and explore the perceptions of the profession on how technology was leveraged to conduct audits during this period. The opinions of auditors on future changes in post-COVID-19 audit practices and processes are also explored.

Semi-structured interviews were conducted with senior auditors working in various audit firms in major business centers in India and subjected to content and thematic analysis using the institutional theory perspective.

The auditing profession used technology to respond to COVID-19-imposed disruptions of established audit process and practices while maintaining the legitimacy of audit reports. The findings indicate that auditors now seem to strongly support the integration of emerging technologies into their auditing practices post-COVID to ensure data accuracy and transparency. The interviewees displayed keen interest in continuing remote and in-person audits to maintain audit quality in the future. The experience of COVID-19 appears to have forced the auditing profession to overcome their reluctance to adopt technologies that were previously used by only Big 4 and large audit companies.

The results will be of particular interest to various stakeholders concerned with aspects of the acceptance of technology-assisted audit reports such as legitimacy, required infrastructure, cost involvement and resistance to change. The findings will also assist professional bodies and policymakers in both developed and developing economies in devising useful strategies to promote technology-aided auditing during and after COVID-19. Limitations posed by inadequate infrastructure and resistance to changes must be overcomed before implementation of technology-aided audits.

As COVID-19 pandemic is a recent phenomenon, to the best of the authors’ knowledge, this study is one of the first few studies that have examined the use of technology to facilitate audits during the COVID-19 period, more specifically from a developing economy perspective.

Electric discharge drilling (EDD) is used to drill quality microholes on any conductive materials. EDD process parameters play a crucial role in the drilling. Depending upon the material characteristics, the cost of drilling also changes. Therefore, a suitable method is required to control the process parameters and drill quality microholes.

The input process parameters in the present work are peak current (Ip), pulse on-time (Ton) and pulse off-time (Toff). The trials were intended in accordance to central composite face-centered design of response surface methodology (RSM). The output responses, namely drilling rate (DR) and electrode wear ratio (EWR), were converted into a single response, that is, grade using Grey relational analysis (GRA). The grade value is further modeled by regression analysis. The empirical model was figured out using teaching–learning-based optimization (TLBO). The RSM-Grey-TLBO-based multicriteria decision-making (MCDM) is used to investigate the optimized process parameter setting.

The RSM-Grey-TLBO-based MCDM approach suggests that the optimized setting for DR and EWR is Ip: 3A; Ton: 40 µs; Toff: 42 µs. The percentage errors for the predicted and experimental results are 8.1 and 7.5% in DR and EWR, respectively.

The parametric optimization of EDD using RSM-Grey-TLBO-based MCDM approach while machining commercially pure titanium is still underway. Thus, this MCDM approach will give a path to the researchers working in this direction.

The purpose of this paper is to present gait analysis for five different terrains: level ground, ramp ascent, ramp descent, stair ascent and stair descent.

Gait analysis has been carried out using a combination of the following sensors: force-sensitive resistor (FSR) sensors fabricated in foot insole to sense foot pressure, a gyroscopic sensor to detect the angular velocity of the shank and MyoWare electromyographic muscle sensors to detect muscle’s activities. All these sensors were integrated around the Arduino nano controller board for signal acquisition and conditioning purposes. In the present scheme, the muscle activities were obtained from the tibialis anterior and medial gastrocnemius muscles using electromyography (EMG) electrodes, and the acquired EMG signals were correlated with the simultaneously attained signals from the FSR and gyroscope sensors. The nRF24L01+ transceivers were used to transfer the acquired data wirelessly to the computer for further analysis. For the acquisition of sensor data, a Python-based graphical user interface has been designed to analyze and display the processed data. In the present paper, the authors got motivated to design and develop a reliable real-time gait phase detection technique that can be used later in designing a control scheme for the powered ankle-foot prosthesis.

The effectiveness of the gait phase detection was obtained in an open environment. Both off-line and real-time gait events and gait phase detections were accomplished for the FSR and gyroscopic sensors. Both sensors showed their usefulness for detecting the gait events in real-time, i.e. within 10 ms. The heuristic rules and a zero-crossing based-algorithm for the shank angular rate correctly identified all the gait events for the locomotion in all five terrains.

This study leads to an understanding of human gait analysis for different types of terrains. A real-time standalone system has been designed and realized, which may find application in the design and development of ankle-foot prosthesis having real-time control feature for the above five terrains.

The noise-free data from three sensors were collected in the same time frame from both legs using a wireless sensor network between two transmitters and a single receiver. Unlike the data collection using a treadmill in a laboratory environment, this setup is useful for gait analysis in an open environment for different terrains.

Teaching objective 1: To flourish and explore the current business model to get socioeconomic benefits from organic farming compared to conventional farming; in the context of hill farming. Teaching objective 2: To explore and design innovative entrepreneurship opportunities in the field of organic farming and how these opportunities can be seized by using managerial skills. Teaching objective 3: To analyze the economic benefits of organic farming compared to conventional farming.

Manj Gaon is a small village in the Tehri Garhwal district of Uttarakhand. This village serves as the Uttarakhand Organic Commodity Board’s training facility. Organic farming was the primary source of income for farmers in the late 1970s, but the Green Revolution in India had a negative impact on agriculture, the environment and the economy of the country. After the Green Revolution, the agriculture sector was completely dominated by conventional farming, and the use of chemical fertilizers, pesticides and insecticides affected the village to some extent. But farmers like Bhagchand Ramola paved the way for other farmers to grow and shine through organic farming. The organic farming model developed by Ramola was helping farmers and society in several aspects, such as the economy, health and the environment. A self-developed organic farming model had been generating fair revenue for the farmers and uplifting their socioeconomic status as compared to conventional farming. Complete adoption of organic farming in the village requires an analysis in terms of sustainable economic growth. However, there was a certain dilemma that was stifling the growth of the newly adopted business model because farmers were dependent only on Japanese buyers and input providers. So, there was a huge need to tie up with other consulates across the country. Secondly, expanding a business model requires more input and output in terms of manpower and revenue, so persuading conventional farmers to adopt the organic farming model was quite a challenge for Ramola.

The case can be taught to the MBA-level students.

Teaching notes are available for educators only.

CSS 11: Strategy.

The purpose of this paper is to investigate the optimized setting of wire-cut electrical discharge machining (WEDM) parameters at which material removal rate (MRR) and mean roughness depth (Rz) set a compromise. The problem in the processing of Ti-6Al-4V by conventional processes is a high strength, high hardness, high tool wear. Due to which WEDM is adopted to machine Ti-6Al-4V biomedical alloy. Ti-6Al-4V alloy has a number of applications in the engineering and medical industries due to its high strength biocompatibility.

The effect of control factors (i.e. pulse on-time: Pon; pulse off-time: Poff; servo voltage: SV) on the MRR and Rz is investigated in the present research. The planning of experiments is done using a Taguchi-based L9 orthogonal array. The percentage influence of each factor on responses is also evaluated. The multi-objective optimization is done using the grey approach initially. After that, the results were also calculated using harmony search (HS). Therefore, a hybrid approach of grey and HS is used to find the optimized values of MRR and Rz.

The maximum value of grade calculated by grey-HS is 0.7879, while in the case of the experimental run the maximum value of grey grade is 0.7239. The optimized setting after improvisation at this grade value is Pon: 130 µs; Poff: 45 µs and SV: 70 V for MRR and Rz collectively. The validation of the suggested setting is completed by experimentation. The values of MRR and Rz are coming out to be 6.4 mm³/min and 13.84 µm, which represents improvised results after the implementation of the HS algorithm.

The integration of the grey approach with the HS principle in the manufacturing domain is yet to be explored. Therefore, in the present research hybrid approach of grey-HS is implemented in the manufacturing domain having applications in medical industries.

This paper aims to design and analyze a controlled magnetorheological damper-based ankle-foot prosthesis prototype.

The ankle-foot prostheses prototype is proposed using the lightweight three dimensional (3 D)-printed parts, MR damper and digital servomotor. Initially, the computer-aided design (CAD) model of the prosthetic foot, leaf spring, retention spring and the various connecting parts required to connect the pylon and damper actuator assemblies are designed using CAD software. Later, the fused deposition modeling 3 D printer-based technique prints a prosthetic foot and other connecting parts using Acrylonitrile Butadiene Styrene filament. The prototype consists of two control parts: the first part controls the MR actuator that absorbs the impacts during walking. The second part is the control of the electric actuator intended to generate the dorsiflexion and plantar flexion movements. Finally, the prototype is tested on a transtibial amputee under the supervision of a prosthetist.

The ANalysis SYStems software-based analysis has shown that the prosthetic foot has a factor of safety values between 4.7 and 8.7 for heel strike, mid-swing and toe-off; hence, it is safe from mechanical failure. The designed MR damper-based ankle-foot prosthesis prototype is tested on an amputee for a level-ground walk; he felt comfortable compared to his passive prosthesis.

The design of an MR damper-based prosthesis prototype offers a better dynamic range for locomotion than passive prostheses. It reduces the injuries and provides relief to the transtibial amputees.

This case enables students to understand the nature of a typical crisis and manage a crisis drawing insights from the protagonist handling of the crisis and from the various crisis management models in the literature. The rich description of the impact of COVID-19 pandemic on the world in this case enables students to understand the nature of a typical external crisis. The critical appraisal of the protagonist’s plans and actions to overcome the crisis enables students to appreciate the various crisis management frameworks or models. In addition, students get perspectives about the leadership skills and competencies required during a crisis. In this way, students will not only learn about the theoretical concepts related to the crisis but also the practical know-how to effectively handle the crisis.

This case study describes the functioning of the International Delhi Public School (IDPS) Akhnoor, Jammu, and Kashmir, India, through the COVID-19 global crisis. The IDPS academic operations were disrupted because of the COVID-19 global crisis in March 2020. The protagonist, KCS Mehta, the school principal of IDPS, faced with the crisis, takes various steps to ensure the smooth transition of school’s academic operations from the physical mode to the online mode. This case explains the nature of an external crisis that completely crippled the organization’s day-to-day operations and how the organization’s leader tried to manage the crisis to revitalize the organization’s operations. The case can be used for teaching of alternate Models of Crisis Management and Change Management.

The case is developed to teach the courses of Executive training programs and MBA programs in business schools.

Teaching notes are available for educators only.

CSS 11: Strategy.

Hole‐entry hybrid journal bearings are widely used in many applications owing to their favourable characteristics. Ever increasing technological developments demand much improved performance from these class of bearings operating under the most stringent, exact and precise conditions. Therefore, it becomes imperative that the hole‐entry journal bearings be designed on the basis of more accurately predicted bearing characteristics data. The purpose of this paper is to describe a theoretical study to demonstrate the combined influence of the effect of pocket size at the outlet of supply holes and the journal misalignment on the performance of an orifice compensated hole‐entry hybrid journal bearing system.

Finite element method is used to solve the Reynolds equation governing the flow of an incompressible lubricant in the clearance space between the journal and bearing together with equation of flow through an orifice. The journal misalignment has been accounted for by defining a pair of misalignment parameters sigma and delta. The effect of pocket size at the outlet of supply holes has been accounted by defining a non‐dimensional parameter which is function of diameter of pocket and journal diameter.

The results presented in this paper indicate that the effect of journal misalignment is, in general, to cause a reduction in bearing dynamic characteristics parameters whereas the effect of pocket size is to slightly compensate this loss. Performance of a two lobe four recessed journal bearing, a proper selection of bearing offset factor along with type of restrictor (capillary or orifice) is essential.

This paper presents valuable data relating to hole‐entry hybrid journal bearings useful for bearing designers.

Demand variability increases when it moves downstream to upstream in a supply chain is called “Bullwhip effect”. The paper describes the impact of two different information sharing strategies decentralized and centralized under two different demand forecasting policies (Moving Average and Exponential Weighted Moving Average). The bullwhip ratio is calculated for the two different policies by using the analytical models. Using simulation based analysis the variance of demand is performed for a three stage reverse supply chain, consisting of single supplier of waste paper, godown owner and waste paper merchant. Two inventory control policies (min‐max and stock‐to‐demand) are used for the analysis. The results of the analytical analysis and the simulation based analysis are validated by taking a waste paper recycling industry and the research recommends some key points to reduce the bullwhip effect of reverse supply chain.

The case is positioned in the domain of building, managing and communicating corporate reputation. It discusses the entry of Lenovo in the Indian market where the company faced reputational challenges. Definition of a corporate reputation strategy which was aligned to the overall strategy of the company, helped Lenovo traverse difficult terrains. The case would be relevant for courses on corporate reputation, communication and strategy.

The case is targeted at MBA students, corporate and PR professionals. The case can be used for MBA courses or management development programmes on corporate reputation, communication, and strategy.

The case brings out key elements of entry into an emerging market flooded with international, well-positioned players and discusses the entry of Lenovo in the Indian market where the problem was compounded by perceptions of Chinese origin. How does Lenovo bring about a turnaround in positioning, building, communicating and managing reputation, how does it steer stakeholder opinion in its favour? Will Lenovo India be able to replicate the success model in China? The case presents the challenges and discusses the strategies adopted by Amar Babu, MD Lenovo to bring about a change in the existing perceptions of stakeholders.

To discuss strategies for building corporate reputation.

To critically examine and analyze the strategies adopted by Lenovo India to build reputation and gain market share.

To analyse links between strategy generation and reputation management.

Teaching notes are available, please consult your librarian to access these.