Influence of Mediation on Estate Planning Decisions: Evidence from Indian Survey Data

Background: Intestate death can lead to the distribution of assets against the personal wishes of the deceased and is a problem in India, as 80% of Indians die without making a last will. Following the concepts of decision theory (i.e., the theory of choice), stewardship theory, agency theory, and signaling theory, the purpose of this study is to examine the influence of meditation on estate planning decisions. This study also seeks to extend previous findings on the influence of religious beliefs on the estate planning decisions of Canadians to that of Indians. Methods: Employed and self-employed individuals from India were surveyed regarding their perceptions of meditation and estate planning decisions. Results: The survey indicates that mediation positively influences the estate planning decisions while individuals who practice meditation have greater preferences for estate planning compared with those who do not. The findings suggest that individual assets, family size, and education positively influence the estate planning decisions of Indians. Conclusion: Reported meditation, individual assets, family size, location, education, and gender are positively correlated with the estate planning decisions of Indians

Socially Responsible Investment, Internal Financing Sources And Access To Bank Financing: Evidence From Indian Survey Data

We investigated the association between socially responsible investment, internal fnancing sources, and access to bank fnancing in the production industry of India. Using a survey research design, owners of small production frms were asked about their perceptions regarding socially responsible investment, internal fnancing sources, and access to bank fnancing. We found that socially responsible investment and internal fnancing sources help owners of small production frms improve access to bank fnancing. This study contributes to the literature on the relationship between socially responsible investment, internal fnancing sources, and access to bank fnancing. The fndings may be useful for fnancial managers, production frm owners, investors, consultants, and other stakeholder

Factors Affecting Ethical Sources of External Debt Financing for Indian Agribusiness Firms

Majority of the Indian farmers are financially constrained and pay very high interest rate to private moneylenders which has a negative impact on the survivability and growth of agribusiness firms. Because of less strict debt financing requirements farmers become prey to predatory lenders from private lending institutions that are not controlled by the central bank and may not behave in an ethical way. The study investigates factors affecting ethical sources of external debt financing by taking a sample of Indian agribusiness firms. Owners of agribusiness firms were interviewed through personal visits and telephone calls regarding the factors affecting ethical sources of external debt financing. The findings show that several factors affect ethical sources of external debt financing for agribusiness firms in India. This study contributes to the literature on the factors that affect ethical sources of external debt financing. This study also provides recommendations to improve access to ethical sources of external debt financing. The findings may be useful for agribusiness owners (farmers), financial managers, investors, agribusiness management consultants, entrepreneurs, and other stakeholders

Coated microneedles for transdermal delivery,

Abstract Coated microneedles have been shown to deliver proteins and DNA into the skin in a minimally invasive manner. However, detailed studies examining coating methods and their breadth of applicability are lacking. This study's goal was to develop a simple, versatile and controlled microneedle coating process to make uniform coatings on microneedles and establish the breadth of molecules and particles that can be coated onto microneedles. First, microneedles were fabricated from stainless steel sheets as single microneedles or arrays of microneedles. Next, a novel micron-scale dip-coating process and a GRAS coating formulation were designed to reliably produce uniform coatings on both individual and arrays of microneedles. This process was used to coat compounds including calcein, vitamin B, bovine serum albumin and plasmid DNA. Modified vaccinia virus and microparticles of 1 to 20 μm diameter were also coated. Coatings could be localized just to the needle shafts and formulated to dissolve within 20 s in porcine cadaver skin. Histological examination validated that microneedle coatings were delivered into the skin and did not wipe off during insertion. In conclusion, this study presents a simple, versatile, and controllable method to coat microneedles with proteins, DNA, viruses and microparticles for rapid delivery into the skin

Global wealth disparities drive adherence to COVID-safe pathways in head and neck cancer surgery

Peer reviewe

The Impact of Operational Efficiency on the Future Performance of Indian Manufacturing Firms

This study investigated the relationship between changes in operational efficiency and changes in future performance of Indian manufacturing firms applying a correlational research design. A sample of 244 firms was selected from the top 500 companies listed on the Bombay Stock Exchange (BSE) for a period of five years (from 2008–2012). The findings of this study indicate that changes in operational efficiency play a role in the future performance of Indian manufacturing firms. This study contributes to the literature on the factors that cause changes in firms’ future performance. The findings may be useful for financial managers, operations managers, investors, financial management consultants, and other stakeholders

Earnings Management, Firm Performance, and the Value of Indian Manufacturing Firms

The purpose of this study was to test whether the practice of earnings management that affects and perhaps benefits management of Indian companies has an effect on a firms’ performance, and whether earnings management has an effect on other stakeholders. This study applied a co-relational research design. A sample of 250 firms was selected from Top 500 Companies listed on the Bombay Stock Exchange (BSE) for a period of 4 years (from 2009-2012). The findings of this study indicate that the more intense the practice of earnings management, the greater it’s adverse effect on corporate rate of return on assets in the following year. The study also found that to some extent, the market realizes that management acts with selfish motives and responds by lowering share prices and corporate market value. This study contributes to the literature on the association between several features of earnings management and firm performance, and the value of the firm. It is confined to Indian firms where companies perform intense earnings management. The findings may be useful for financial managers, investors, financial management consultants, and other stakeholders

The Impact of Working Capital Management on the Decision of Indian Production Firms about the Amount of Dividends

This study examines the impact of working capital management on decisions concerning the extent of distribution of dividends. Results suggest that working capital management plays a role in decisions concerning dividend distribution in the Indian production firms. The findings of this study indicate that cash level has a strong impact on decisions concerning dividend distributions for Indian production firms holding higher cash balances compared with non-dividend paying Indian production firms. This study contributes to the literature on the factors that impact firms\u27 decisions concerning the distribution of dividends