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This paper aims to propose a novel methodology for classifying the gestures using support vector machine (SVM) classification method. Initially, the Red Green Blue color hand gesture image is converted into YC_bC_r image in preprocessing stage and then palm with finger region is segmented by threshold process. Then, distance transformation method is applied on the palm with finger segmented image. Further, the center point (centroid) of palm region is detected and the fingertips are detected using SVM classification algorithm based on the detected centroids of the detected palm region.

Gesture is a physical indication of the body to convey information. Though any bodily movement can be considered a gesture, generally it originates from the movement of hand or face or combination of both. Combined gestures are quiet complex and difficult for a machine to classify. This paper proposes a novel methodology for classifying the gestures using SVM classification method. Initially, the color hand gesture image is converted into YC_bC_r image in preprocessing stage and then palm with finger region is segmented by threshold process. Then, distance transformation method is applied on the palm with finger segmented image. Further, the center point of the palm region is detected and the fingertips are detected using SVM classification algorithm. The proposed hand gesture image classification system is applied and tested on “Jochen Triesch,” “Sebastien Marcel” and “11Khands” data set hand gesture images to evaluate the efficiency of the proposed system. The performance of the proposed system is analyzed with respect to sensitivity, specificity, accuracy and recognition rate. The simulation results of the proposed method on these different data sets are compared with the conventional methods.

This paper proposes a novel methodology for classifying the gestures using SVM classification method. Distance transform method is used to detect the center point of the segmented palm region. The proposed hand gesture detection methodology achieves 96.5% of sensitivity, 97.1% of specificity, 96.9% of accuracy and 99.3% of recognition rate on “Jochen Triesch” data set. The proposed hand gesture detection methodology achieves 94.6% of sensitivity, 95.4% of specificity, 95.3% of accuracy and 97.8% of recognition rate on “Sebastien Marcel” data set. The proposed hand gesture detection methodology achieves 97% of sensitivity, 98% of specificity, 98.1% of accuracy and 98.8% of recognition rate on “11Khands” data set. The proposed hand gesture detection methodology consumes 0.52 s as recognition time on “Jochen Triesch” data set images, 0.71 s as recognition time on “Sebastien Marcel” data set images and 0.22 s as recognition time on “11Khands” data set images. It is very clear that the proposed hand gesture detection methodology consumes less recognition rate on “11Khands” data set when compared with other data set images. Hence, this data set is very suitable for real-time hand gesture applications with multi background environments.

The modern world requires more numbers of automated systems for improving our daily routine activities in an efficient manner. This present day technology emerges touch screen methodology for operating or functioning many devices or machines with or without wire connections. This also makes impact on automated vehicles where the vehicles can be operated without any interfacing with the driver. This is possible through hand gesture recognition system. This hand gesture recognition system captures the real-time hand gestures, a physical movement of human hand, as a digital image and recognizes them with the pre stored set of hand gestures.

The purpose of this study is to determine the components of support capability in academia-based business incubators (BIs) in higher education establishments in India to generate successful start-ups. Using both resource-based theory and resource-dependence theory, the study demonstrates how BIs provide support capability to mitigate market risks and optimize start-up sustainability and performance.

This study investigates how BIs obtain many resources to achieve start-up support capability by conducting a study in government-supported, academically backed BIs. Using partial least squares-structural equation modelling, a survey of start-up owners from these BIs was carried out to evaluate the linkages.

The aspects of academic-based BIs’ support capabilities were discovered in the current study. In addition, support capacity was identified in this study as a higher-order factor, and its link to connected aspects of support offered by the academic institution supporting BIs is described.

By establishing the precise characteristics of BIs’ support capability and explaining them as a higher-order element, the work adds to the body of knowledge. It improves knowledge of BIs’ potential to help start-ups’ performance and sustainability.

The main purpose of this paper is to investigate the effect of benevolence-based, competence-based and integrity-based trust in peers on the employees’ voluntary knowledge contribution and knowledge seeking with them. In addition, this study aims to explore how engaging in knowledge-contribution and knowledge-seeking behavior with peers influences an individual’s creative performance at work.

A questionnaire-based survey was used and data were collected from 401 professionals working in information technology companies. Structural equation modeling was used to test the hypotheses.

Benevolence-based trust and competence-based trust positively influence the extent to which individuals voluntarily engage in knowledge contribution and knowledge seeking with peers. Contrary to expectations, integrity-based trust has a negative effect on knowledge-seeking behavior at workplace. The results also provide evidence for a significant positive relationship between both types of knowledge sharing behavior and employees’ creative performance.

The present study differs from existing studies by offering a theoretical model that integrates different types of knowledge sharing, its antecedents and the differential impact on employee creativity. The model incorporates the knowledge-seeking dimension of individual knowledge sharing behavior, which has received relatively less attention in extant literature, and provides a conceptual comparison of different behavioral contexts in a single study. While prior studies have predominantly explored the antecedents of knowledge sharing, this study is among the few that have simultaneously looked into the outcomes of knowledge sharing at individual level.

This study aims to empirically examine how the perception of social capital in work teams motivates individuals to proactively seek tacit knowledge from teammates and the subsequent impact on individual creative performance. In addition, it offers an empirical validation of interrelationships between the different sub-dimensions of social capital.

A questionnaire-based survey was used, and data were collected from 437 professionals working in the information technology (IT) sector. Structural equation modelling (SEM) using AMOS 22 was used for hypothesis testing.

As per the findings of the study, all social capital dimensions, except shared language and benevolence-based trust, demonstrate a significant positive influence on tacit knowledge-seeking behaviour of employees. The results also provide evidence that point to a significant positive relationship between tacit knowledge-seeking behaviour and the creative performance of employees. Further, a significant positive interrelationship between different social capital dimensions is confirmed.

As per the findings of the study, all social capital dimensions, except shared language and benevolence-based trust, demonstrate a significant positive influence on tacit knowledge-seeking behaviour of employees. The results also provide evidence that point to a significant positive relationship between tacit knowledge-seeking behaviour and the creative performance of employees. Further, a significant positive interrelationship between different social capital dimensions is confirmed.

This paper aims to design three low-power and area-efficient serial input parallel output (SIPO) register designs, namely, transistor count reduction technique shift register (TCRSR), series stacking in TCR shift register (S-TCRSR) and forced stacking of transistor in TCR shift register (FST in TCRSR). Shift registers (SR) are the basic building blocks of all types of digital applications. The performance of all the designs has been improved through one of the metaheuristic algorithms named elephant herding optimization (EHO) algorithm and hence suited for low-power very large scale integration (VLSI) applications. It is for the first time that the EHO algorithm is implemented in memory elements.

The registers together with clock network consume 18-36 percentage of the total power consumption of a microprocessor. The proposed designs are implemented using low-power and high-performance double edge-triggered D flip-flops with least count of clocked transistors involving transmission gate. The second and third register designs are developed from the modified version of the first one employing series and forced stacking, thereby reducing static power because of sub-threshold leakage current. The performance parameters such as power-delay-product (PDP) and leakage power are further optimized using the EHO algorithm. A greater reduction in power is achieved in all the designs by utilizing the EHO algorithm.

All the designs are simulated at a supply voltage of 1 V/500 MHz when the input switching activity is 25 percentage in Cadence Virtuoso using 45 nm CMOS technology. Nine recently proposed SR designs are simulated in the same conditions, and the performance has been compared with the proposed ones. The simulated results prove the excellence of proposed designs in different performance parameters like leakage power, energy-delay-product (EDP), PDP, layout area compared with the recent designs. The PDPdq value has a reduction of 95.9per cent (TCRSR), 96.6per cent (S-TCRSR) and 97per cent (FST in TCRSR) with that of a conventional shift register (TGSR).

The performance of proposed low-power SR designs is enhanced using EHO algorithm. The optimized performance results have been compared with a few optimization algorithms. It is for the first time that EHO algorithm is implemented in memory elements.

COVID-19 forced employees to work remotely. Since this shift from physical to remote working was sudden and unprecedented, the authors aimed to examine the impact of employee well-being on performance in the context of remote work. Further, the authors explored how feelings of professional isolation and employees' control over their personal and professional boundaries (i.e. boundary control) moderated the well-being and performance link. The authors invoke the equity theory and boundary theory to augment their hypotheses.

With 218 full-time employees representing large information technology organisations in India, the authors tested the hypothesised relationships using regression and double moderation in the PROCESS macro.

Results indicate that well-being has a significant positive impact on employee performance as they worked remotely. Further, the authors found that professional isolation and boundary control moderated the link between well-being and performance such that when boundary control is high and professional isolation is low, the aforementioned relationship strengthened and vice versa.

The authors extend the boundary theory as the crisis-induced remote work highlighted the employees' need for deploying alternating boundary management styles to balance their personal and professional lives.

Organisations must develop flexible work policies to facilitate remote work and managers must efficiently craft the overall management of professional isolation and employees' boundaries to boost their well-being and performance.

The authors not only examine the impact of employee well-being on performance in the context of remote work but also, in a first, examine the role of boundary control and professional isolation in this relationship.

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and disclosure practices.

This study used an exploratory, cross-sectional, quantitative design. Academics, managements/executives, professional accountants, professional auditors and researchers served as the primary units of analysis. This study used a survey method to gather data through a structured online questionnaire. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM).

The results revealed that the factors driving the adoption of CMA directly influence the effectiveness of CMA practices, with a significant mediating effect of regulatory and ethical aspects. Furthermore, this study revealed the difficulty of accounting, quantifying and reporting carbon emissions and revenue generation from the trading of carbon credits. This highlights the critical role of standard-setters and academics in deciding the concrete methodology to promote uniformity in carbon disclosures.

The major limitations of this study are that it considered only the perception of experts and did not study the actual practices of CMA by considering companies that have already implemented CMA. Further studies should consider this aspect to validate the results of this study. Furthermore, the findings highlight the insignificant effect of economic, environmental and social aspects in enhancing the overall effectiveness of CMA. This is because of the limited number of factors considered in the study of such metrics. To overcome this limitation, future studies should consider wider aspects to validate the outcomes of this study.

The major contribution of this study is that it serves as a base input for business organizations, academics, researchers and regulatory authorities who are working to implement CMA strategies to reduce carbon emissions and promote net-zero business practices.

The outcome of this study is unique and new, as the subject matter of this study is in the nascent stage. The outcome of this study may become a significant valid input for regulators and policymaking companies to gain knowledge about CMA practices and motivate them to integrate CMA practices as part of their sustainability initiatives.

The purpose of this paper is to examine the relationship between tacit knowledge-sharing and creative performance of employees from a transformative learning perspective.

This paper uses Structural Equation Modeling to analyze data collected from 440 employees working in Information Technology industry, using a survey-based questionnaire.

The dimensions of tacit knowledge-sharing - tacit knowledge-seeking and tacit knowledge-contribution, positively affect employees' creative performance. Further, an individual’s bisociative cognitive style reinforces the positive association between tacit knowledge-sharing and employee creativity.

The study contributes to the field of knowledge management by using a new theoretical lens, Transformative Learning Theory, to examine how tacit knowledge-sharing adds value to knowledge workers in terms of enhancing their creativity.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

The present research aimed to examine the role of FDP in enhancing the teachers' competencies through modern technological tools and innovative teaching methods. And also, to evaluate the impact of FDPs on teachers' attitudes and motivation to integrate modern teaching innovations into their classroom practices.

Using a pre-post study design, the study was conducted in two phases, Phase I was conducted one week before conducting FDP (14th to 20th August 2023) and Phase II was conducted after one week of FDP (15th to 21st September 2023). The data were gathered through structured questionnaires from the participants in FDP and collected data were processed and analyzed through a statistical package for social sciences.

The study found that undergoing FDP by teachers significantly influences the adoption of advanced pedagogical approaches and technology integration during their teaching practice. This indirectly helps in promoting quality education at large and contributes to the UNSDG-4. The study also revealed that the effective FDP not only helps in advancing teaching methods but also influences instructors' philosophies and attitudes towards students' overall learning and development.

These findings have several key implications for higher education institutions, policymakers and teachers at large. Firstly, HEIs should prioritize undertaking FDPs that promote in adopting advanced pedagogical approaches. This indirectly equips the instructors with the knowledge and skills necessary to integrate modern teaching methods into their real classroom practices. Further, by adopting FDP as a strategic initiative to improve the quality of education and work by aligning these programs with broader SDG goals.

Advancing education for enhancing the overall quality of learning depends on the competencies of instructors. The competencies of instructors rely upon the involvement of instructors in life-long learning, level of adoption of technology, innovative approaches used, etc. This study may help higher education institutions adopt FDP as a strategic initiative to improve the quality of education and work by aligning these programs with broader SDG goals.