The purpose of this empirical study is to evaluate and explain the fiscal performance of Indian states from 2009-10 to 2014-15 using a network DEA approach. While previous research has compared India's fiscal and developmental performance at the sub-national level, this study departs from the extant literature by evaluating state-wise performance at a disaggregated level. The states are first compared based on their tax mobilization and then evaluated in terms of development spending and overall financial performance. Censored regression analysis is also used to explore the impact of outstanding liabilities on GDP ratio, Gross Capital Formation, and GDP growth rate. The results indicate a positive association between efficiency scores and GDP growth rate and log of Gross Capital Formation. However, the linkage between efficiency and the outstanding liabilities ratio is negative. These findings suggest the need for a balanced approach to government spending to avoid the recurrence of the debt crisis in the future.
Linear programming problems (LPP) have been widely used to address real-world problems, including the stock portfolio problem. In this study, an approach is proposed that incorporates Pythagorean fuzzy numbers (PFN) in the rate of risked return, portfolio risk amount, and expected return rate. The problem is transformed into a deterministic form using the scoring function, and a solution algorithm is being developed to provide portfolio investment choices. One of the key features of this study is the investor's ability to choose risk coefficients to increase expected returns and set their circumstances while determining their strategies. The optimum return rate is identified using the TORA program. An example is provided to demonstrate the efficiency and reliability of the method.
A bibliometric analysis is presented in this paper to examine the use of Data Envelopment Analysis (DEA) in the domain of Supply Chain Management (SCM). The research trends on DEA in SCM from 2000 to 2023 are explored, using data obtained from the Web of Science database (WoS) and VOS viewer software for detailed mapping of the articles. The numerous articles that use DEA in SCM worldwide are analyzed and summarized in this bibliometric study, producing a complete assessment of DEA in the field from 352 academic papers published in high-ranking publications. The articles are classified according to the year of publication, countries of the author(s), working areas, journals, and content of studies. Based on the findings of this research, tremendous potential is shown for DEA as a suitable evaluation instrument for future studies on sustainability concerns in SCM.
In today's rapidly changing economic environment, the success of organizations is largely determined by their organizational efficiency. The impact of innovation and strategic planning on organizational performance is the focus of this study, which was conducted in 2022 among middle-level managers and employees of public and private sector hospitals. A total of 63 questionnaires were collected, resulting in a response rate of approximately 72.41%. Structural equation modeling with Smart PLS3 software was utilized to examine the relationships between the variables. The results indicate that organizational performance is positively impacted by innovation. Furthermore, the study found that the performance of organizations is positively influenced by strategic planning. These findings have significant implications for managers and decision-makers in the healthcare sector and can inform the development of effective strategies for improving organizational performance.
Effective decision-making relies on access to timely and accurate information, which is widely regarded as a valuable asset in the capital market. Accounting information is no exception, and it is critical for managers to provide such information promptly to advance their firms' economic activities. This study investigates the relationship between managers' ability and the timeliness of financial reporting, testing three research hypotheses through linear regression analysis. The statistical population comprises 115 firms listed on the Tehran Stock Exchange between 2012 and 2021, with 1150 firm-year observations. The delay in the auditor's report serves as a proxy for financial reporting timeliness. Managers' abilities are measured using Demerjian et al.'s model [1]. The findings reveal a significant, positive relationship between managerial ability and the timeliness of financial reporting, indicating that higher managerial ability is associated with lower financial reporting delay. Additionally, the results suggest that the relationship between managerial ability and financial reporting timeliness is moderated by the size of the auditing firm and the firm itself.
The growth of internet-connected services, known as the Internet of Things (IoT), has led to a proliferation of new applications. One such application is the smart home, where household appliances and devices can be remotely monitored and controlled. To achieve this, appropriate network architecture and standard protocols are used to connect various devices to the internet, resulting in an "IoT-based smart home." However, managing and regulating the entire system, as well as ensuring the security of servers and smart homes, present challenges. This paper presents an IoT architecture and discusses the issues and difficulties faced by IoT-enabled smart home systems while also proposing potential solutions. Smart homes simplify home automation tasks and offer greater convenience to users. The Industrial Wireless Sensor Network (WSN) has already demonstrated the potential of IoT, and the integration of IoT into smart homes is a logical next step. The article explores various aspects of IoT-based smart homes and highlights the need for proper management and security protocols. In conclusion, the study investigates the integration of IoT into smart homes, highlighting the challenges and solutions associated with the development of an IoT-based smart home system. The objective is to provide a framework for the development and management of IoT-based smart homes that will enhance the quality of life for users.
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