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The purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications.

To ascertain the research gap, the existing literatures on the subject were critically reviewed and analysed. Objectives were set to identify the significant indicators of goodwill impairment. The areas covered include business combination and goodwill impairment, effects of new standards and current practices of goodwill impairment in the UK, etc.

Goodwill is a unique intangible asset in that its cost cannot be directly associated with any specifically identifiable item and is not separable from the company as a whole. Well planned strategies for preventing goodwill impairment with long‐term perspective would contribute fruitful results.

This study provides awareness to the readers about the strategies in dealing with goodwill impairment.

To describe the Pragathi Bandhu Groups (PBG) Model and portray the performance of PBG farmers encouraged by their financial and decision-making participation in micro financing and labor sharing, as well as to analyze the factors that influenced participation of small farmers in PBG.

The empirical study is confined to the small farmers and laborers of PBG functioning in the coastal districts of Karnataka State in India. The study is conducted in Belthangady and Bantwal Taluks of Dakshina Kannada (DK) Districts-Udupi taluk of Udupi District in the State of Karnataka. Primary data from 100 farmer members, selected at random in each of the Taluks, is collected through personal interview by administering semi-structured interview schedules and open discussion. In addition, the data on the functions and the performance of PBG in the State of Karnataka in India are also collected from the official records of Shri Kshetra Dharmasthala Rural Development Project (SKDRDP) and their field-level functionaries through informal discussions. Factor analysis is performed with principal component analysis followed by Varimax rotation to analyze the factors that influenced participation of small farmers in PBG.

Results show that the implementation of PBG Model, through the collective participation of small farmers in micro financing, free labor sharing, financial and decision-making activities underlying the functions of PBG Model, has helped them to achieve robust performance in terms of increased savings mobilization, loan utilization, and value of free labor sharing and acres of land brought under cultivation with the help of irrigation facilities created by them. The factor analysis has derived four factors that influenced the participation of farmers in PBG (agriculture development, financial participation, capacity building, and other benefits) which explain 63.701 of total factor variance.

The findings of this paper can benefit the small farmers and laborers in replicating the PBG Model and its initiatives that address shortages of labor and credit, as well as the high cost of labor, particularly in the unorganized sector in the agrarian economy.

The insights offered are likely to be beneficial to the distressed small farmers, development agencies, and agriculture policy makers to solve the agrarian crisis caused due to shortages of labor and farm credit.

Over the past decade, India has emerged as one of the major exporters of agricultural products in the international market. Although agriculture in India accounts for about 50% of the economy's employment, its contribution as share to India's gross domestic product is significantly low. India primarily has emphasized on the production of food grains since the government policies promote not only exports but also food security and sustenance of rural and vulnerable sections of the economy. In recent times, India has witnessed a sharp increase in the productivity of food grains, but the underlying factors are of grave concern since issues such as suboptimal production, underutilization of resources and inability to adopt advanced technologies remain unacknowledged. The present study delves into various aspects of the production of food grains across 30 Indian states and emphasizes upon measuring the efficiency of food grain production across the 30 states on the basis of the non-parametric technique of Data Envelopment Analysis (DEA). The evaluation also considers economies of scale. The results highlight the fact that the Indian states are about 21% inefficient in terms of food grain production with the average efficiency score being 0.79. The methodology adopted for this study incorporates crucial factors such as usage of land area, usage of fertilizers and allocation of bank credit to carry the analysis forward. The present study has also aimed at providing certain policy recommendations for the policymakers in this regard so that the states can sustainably improve their efficiency in terms of the production of food grains.

A plethora of studies have documented evidence on morbidity patterns and treatment-seeking behaviour among older persons in India. However, so far no attempt has been made to understand differences in the morbidity prevalence rates and utilization of health care services among older adults between religion groups in India. The purpose of this paper is to make an effort in this direction.

Multivariate logistic regression models were fitted to examine the association between socio-demographic conditions and morbidity prevalence and health care-seeking behaviours among the two religion groups: Hindu and Muslim. Data from the 60th round of the National Sample Survey in 2004 were used.

This study provided interesting evidence that, overall, the morbidity prevalence rate was higher among Muslim older persons than their Hindu counterparts by seven percentage points and Hindu scheduled caste (SC) and scheduled tribe (ST) counterpart population (compared to SCs eight percentage points, and STs 20 percentage points); income had no association with the burden of disease among Muslim older population – an older person belonging to the first income quintile was equally likely to report ill-health as an older person of the fifth income quintile. However, despite the low socio-economic status, Muslim older persons were more likely to seek treatment for ill-health compared to Hindu older persons but spent less money for treatment. Also, loss of household income due to sickness was greater among Muslim compared to Hindu older adults.

The findings of this study are important to support the policy makers and health care providers in identifying individuals “at risk” and could be integrated into the current programs of social, economic and health security for the older persons.

The purpose of this paper is to develop eco‐friendly coatings based on low‐cost epoxide resins prepared by using a natural phenolic material such as cardanol (non‐toxic), in place of ordinary phenol (toxic), which can be self‐curable at an optimum temperature.

Cardanol‐formaldehyde novolac resins (CNs) were prepared by reacting cardanol with formaldehyde in different molar ratios varying from 1:0.6 to 1:0.9. Prepared CNs were epoxidised by reacting with epichlorohydrin to produce epoxide resins, which would be called as epoxidised CNs (ECNs). Further, ECNs were modified by reacting with diethanolamine (DEtOA), a secondary amine to introduce tertiary amino group(s) into the molecules, required for self‐curability of ECNs. These modified ECNs are referred to as MECNs. The molar ratio of ECNs to DEtOA was taken in accordance with epoxy functionality of epoxide resins (ECNs) which ranged from 0.5 to 2.9. Nine numbers of MECNs (MECN₁ to MECN₉) were prepared by using four epoxide resins. These resins viz. CNs, ECNs and MECNs were characterized by ¹H NMR and FTIR spectroscopic methods for their structure elucidatation, and by gel permeation chromatography for determining their molecular weights.

The most suitable molar ratio of ECN:DEtOA for the preparation of MECNs was found to be 1:1. The CN prepared by using cardanol and formaldehyde in the molar ratio of 1:0.7 was used for the preparation of ECN₂ and MECN₂. Applied films of epoxide resins, designated as MECN₂, had reasonably good physical and chemical resistance properties. With a wide cure window, the films of MECN₂ were found to be self‐curable at an optimum cure schedule of 160°C/30 min. Owing to self‐curability of the developed epoxide resins, the coatings based on them did not require any additional/external crosslinker to be incorporated in the coating composition.

The prepared epoxide resins (MECNs) had good physical and chemical resistance properties, but demonstrated low stability and low resistance to xylene, in particular.

The paper shows how the epoxide resins were prepared by using a low‐cost phenolic material (cardanol) which is obtained from natural renewable resources, instead of petroleum, and is non‐toxic. These developed coatings can be applied as primer coat and top coat on metallic substrates. True self‐curability of the coating films has been achieved via anionic polymerization.

This study aims to examine the effects of celebrity negative publicity on attitude towards brand, corporation, brand reputation and corporate reputation, both directly and through the moderating effects of social media involvement, brand commitment, identification and attribution (both types). Associative network theory has been used to explain these effects.

A quantitative survey of 550 respondents was carried out in London and surrounding areas. Structural equation modelling was used to analyse the data.

The findings suggest that celebrity negative publicity affects brand reputation and corporate reputation. Further, the moderating effects of social media involvement and brand commitment on attitude towards brand and corporation, identification on attitude towards brand, attribution types on attitude towards corporation were not found.

To the best of the authors’ knowledge, this is the first paper to examine the effects of celebrity negative publicity on attitudes towards brand, attitude towards corporation, brand reputation and corporation reputation, directly, and through the moderating effects of attribution (both types), identification, commitment and social media. Findings from this study will minimise the gap in the literature on the topic and will help managers and policymakers to understand the effects of celebrity negative publicity in detail.

Copper matrix composites are widely used in high-voltage switches, electrified railways and other electric friction fields. The purpose of this study is to improve its wear resistance and investigate the effect of hybrid carbon nanotubes (CNTs) and titanium diboride (TiB₂) particles reinforced copper matrix composites on electrical wear performance.

CNTs and TiB₂ particles were introduced into copper matrix simultaneously by powder metallurgy combined with electroless copper plating. Electrical wear performance of the composites was studied on self-made pin on disk electrical wear tester.

The results show that the friction coefficient and wear rate of (1CNTs–4TiB₂)/Cu composite are respectively reduced by 40% and 25.3%, compared with single TiB₂/Cu composites. The micron-sized TiB₂ particles can hinder the plastic deformation of composites, and bear part of the load to weaken the wear rate of composites. CNTs with the self-lubricating property can form lubricating layer to reduce the friction coefficient of composites.

This work can provide a design method for further improving the wear properties of TiB₂/Cu composites.

The purpose of this paper is to analyse the outcomes of the Library Volunteerism Program of student volunteers in a college library of Mumbai.

The survey and interview method was used to collate the achieved outcomes and expectations of 112 student volunteers who participated in the Library Volunteerism Program.

The Library Volunteerism Program strengthened the library‐student bond. Though the student volunteers felt satisfied about making an important contribution to the organisation, they rarely found it personally fulfilling. The volunteers expected more substantial outcomes and flexibility from the Library Volunteerism Program.

The study found that making the volunteerism experience more exciting, challenging and beneficial to the volunteers is essential for developing a long‐lasting and mutually beneficial relationship between the volunteers and the library. The suggested guidelines should allow similar libraries to design an effective library volunteerism program.

This is the first paper which discusses library volunteerism outcomes in the college libraries of India.

The purpose of this paper is to examine the potential of biogas in India for energy conservation and its potential in emission reduction through proper manure management and utilizing the tappable droppings while replacing the conventional and non-conventional fuel.

The authors have looked at the production, use and tappability of animal excreta for possible biogas generation and reduction in fuelwood consumption on one hand and emission reduction across the Indian states on the other. The average percentage of Biogas potential is created in the GIS database for analyzing the data set in the spatial domain using ArcGIS 9.2 software.

The paper examines that unused manure contributes to the greenhouse gas (GHG) and has huge potential of reducing the emission through proper utilization across the Indian states. Keeping current climate change dilemma in view this could be one of the feasible options to cope with the climate change and mitigating the threats.

A comprehensive data regarding methane emission from various sources is not readily available so far. With the help of this research work the authentic data has been collected from different government departments’ data banks and past research work. However, the authors have limited to few conversion aspects in quantifying the emission factor due to complexity of the various data sets.

Looking at the availability of usable animal excreta in different climatic regions, the attempt has been made in demarcating economically viable and technically feasible areas for biogas generation in India. An environmental and economic cost benefit analysis for adopting this renewable energy source has also been incorporated within this research.

The paper examined the GHG contribution of unused manure and the possibility of reducing it through proper utilization. The adverse environmental consequences of the use of conventional and non-conventional cooking fuels have also been analyzed in terms of GHG emissions. The same was assessed for the whole lifecycle of liquefied petroleum gas, which is commonly assumed as a clean fuel.