SOCCER (ASSOCIATION FOOTBALL) IN URBAN WEST BENGAL WITH SPECIAL EMPHASIS ON SPORTS MARKETING – AN ETHNOGRAPHIC APPROACH

The pervasiveness of commercialization in sports is responsible for enormous amount of money as oriented through its primary and secondary participants in the urban contexts of West Bengal especially in the city of Kolkata. The degree of seriousness and importance given to it is to make money by the players, trainers, officials, technicians, sponsors, spectators, and mass media and so on. It is now one of the fastest growing industries with a commanding position in the popular cultures of West Bengal under globalization. Thus, soccer has become commercialized, and hence, highly specialized forms of business industry with an increasing appeal of global corporate marketing. The business professionals control, sponsor and promote sports to expand their markets and maximized profits, build positive brand awareness. The transnational corporations use soccer for introducing their products services all around the country on global scale. The present paper analyzes the nature and extent of sports industry with prime emphasis on sports marketing especially in the domain of soccer along with its allied technology mass media and advertising as one of the major commercial sport events in West Bengal.  Article visualizations

The effect of hypothesis framing, prior expectation and professional trait scepticism on experts’ and novices’ evidence selected in a complex task

This study examines evidence selection strategy among external auditors (i.e. professionals) and accounting students (i.e. novices) in a going concern assessment task considering three factors; hypothesis framing, prior expectation and professional “trait” scepticism as measured by Hurtt (2010) scale. Within this context, the study sets out to accomplish three goals: (1) to re-examine evidence selection strategy based on hypothesis framing and prior expectation, (2) to validate the Hurtt (2010) scale using expert reviews and confirmatory factor analysis and (3) to investigate whether professional trait scepticism influences selection strategy. Owing to the incidence of high-profile accounting and auditing scandals worldwide, the regulatory bodies identified that two of the top five areas that contributed to audit deficiencies are: (a) failure to gather sufficient appropriate audit evidence and (b) insufficient level of professional scepticism. However, it is to be noted that the regulatory bodies did not specify how professional scepticism is to be measured. As a result, researchers across the globe explored this concept and tried to understand what factors influence professional scepticism and how it can be measured. One of the factors was identified as the trait of an individual that affects professional scepticism. Other factors include incentives, knowledge and audit experience. This study was motivated by the fact that limited research has been conducted to date to understand the effect of trait scepticism on auditors’ behaviour. Accounting students were chosen to understand the influence of trait scepticism unaffected by audit experience. The result reconfirmed previous research findings that auditors across junior to partner level exhibit disconfirmation selection behaviour mainly because of sensitivity to the potential loss function for not identifying a failed firm whereas students exhibit confirmatory selection behaviour indicating they are not so sensitised to the loss function that may be due to lack of real audit experience. This study also validates the Hurtt (2010) 30 item scale and reduces the scale to 16 items to have a good model fit. With the reduced 16 item scale, trait scepticism was measured for individual auditors and students and the study found that trait scepticism had an effect on evidence search among students but only a marginally effect among auditors. The result may be due to the fact that although devoid of practical audit experience students are aware of the concept of professional scepticism and going concern assessment as these concepts are taught in their curriculum, hence were primed to the task and approached it cautiously. For the auditors, it may be the task did not motivate them to exhibit enough scepticism as they are well versed in the nature of going concern assessment. Further, other factors (i.e. states or situations) such as accountability, incentives, knowledge and experience also influence their day-to-day work and, therefore, may be in combination with trait scepticism, be required to exhibit sceptical behaviour. However, after controlling the different situations formed by a combination of hypothesis framing and prior expectation, the results showed that trait scepticism influences evidence selected among auditors but not among students. The study contributes to existing auditing literature by validating the Hurtt (2010) scale and by investigating the impact of trait scepticism on selection strategy among students in an Australian university and external auditors based in the US. Further, this study explored the impact of hypothesis framing and prior expectation among students and re-examined the effect of hypothesis framing and prior expectation using auditor

Global Economic Crisis: Impact and Restructuring of the Services Sector in India

The Indian economy has shown considerable resilience to the global economic crisis by maintaining one of the highest growth rates in the world. The services sector accounted for around 88% of the growth rate in real gross domestic product in 2008–09. To demystify the relatively resilient growth of the services sector in India, this study examines both the demand-side and the supply-side factors that have contributed to its growth. To assess the role of external demand, income elasticity of export demand for the aggregated services and some of the disaggregated services of India were estimated.indian services sector; indian economy; global economic crisis

Dissimilar Joining of Metals by Powder Metallurgy Route

Dissimilar metal joints have a wide range of applications in electronic connectors, due to its physical and mechanical properties. In the present work powder brazing is chosen as a tool for joining of Cu-SS, Cu-Fe, and Cu-Ni. Powder brazing of dissimilar metals has advantages over conventional joining techniques which does not involve melting of the base metal and thus avoids the problems associated with, variation in thermo-physical properties and leads to formation of high amount of undesirable compounds (high intermetallic layer at the joint interface) as a result high joint strength cannot be achieved, an able solutions to produce this type of joints has been developed. In the present work three different types of powder are chosen for brazing, Copper (Cu)-Stainless Steel (SS), Copper-Iron (Fe), Copper-Nickel (Ni) powders. Cu weight (2 gram), stainless steel powder (2 gram), iron powder (2 gram), and Nickel powder (2 gram), then the specimen were compacted with varying loads (4, 5, and 6 tonne), the compacts were in the shape of cylinders. The compacts were sintered at 900 °c in argon atmosphere with a heating rate of (10 k/min), the specimens were cross sectioned using abrasive cutting machine, mounted and polished for macroscopic and microscopic observation. The mounted specimens were polished with emery paper of 1/0, 2/0, 3/0, and 4/0 and were subjected to chemical etching using nital solution. To study macro and microstructures of the specimen optical and scanning electron microscope was used. Form the macrostructures it was observed that there is no presence of cracks in all the joints. It was observed that with the increases in compaction load there is a better bonding between the joints. Microstructures did not show any presence of Intermetallics. Form the hardness data it was confirmed that there is a presence of Intermetallics due to marginal variation in the hardness at the interface in all the cases. From the compression test it was observed that with the Cu-Ni has shown improved strength compared to Cu-SS and Cu-Fe. At higher compaction loads the specimens has shown higher strength in the all the cases (Cu-SS Cu-Fe, Cu-Ni) may be due to better bonding

Fluid simulation studies of the dynamical behaviour of one dimensional relativistic electromagnetic solitons

A numerical fluid simulation investigation of the temporal evolution of a special class of traveling wave solution of the one dimensional relativistic cold plasma model is reported.The solutions consist of coupled electromagnetic and plasma waves in a solitary pulse shape (Phys. Rev. Lett. 68, 3172(1992); Phys. Plasmas 9, 1820(2002)).Issues pertaining to their stability, mutual collisional interactions and propagation in an inhomogeneous plasma medium are addressed. It is found that solitary pulses that consist of a single light peak trapped in a modulated density structure are long lived whereas structures with multiple peaks of trapped light develop an instability at the trailing edge. The interaction properties of two single peak structures show interesting dependencies on their relative amplitudes and propagation speeds and can be understood in terms of their propagation characteristics in an inhomogeneous plasma medium

A Novel Ensemble Model Using Learning Classifiers to Enhance Malware Detection for Cyber Security Systems

In the Internet of Things arena, smart gadgets are employed to offer quick and dependable access to services. IoT technology has the ability to recognize extensive information, provide information reliably, and process that information intelligently. Data networks, controllers, and sensors are increasingly used in industrial systems nowadays. Attacks have increased as a result of the growth in connected systems and the technologies they employ. These attacks may interrupt international business and result in significant financial losses. Utilizing a variety of methods, including deep learning (DL) and machine learning (ML), cyber assaults have been discovered. In this research, we provide an ensemble staking approach to efficiently and quickly detect cyber-attacks in the IoT. The NSL, credit card, and UNSW information bases were the three separate datasets used for the experiments. The suggested novel combinations of ensemble classifiers are done better than the other individual classifiers from the base model. Additionally, based on the test outcomes, it could be concluded that all tree and bagging-based combinations performed admirably and that, especially when their corresponding hyperparameters are set properly, differences in performance across methods are not significant statistically. Additionally, compared to other comparable PE (Portable Executable) malware detectors that were published recently, the suggested tree-based ensemble approaches outperformed them

Role of insurance in the development of India’s micro, small and medium enterprise (MSMEs) / Abhijit Chakraborty and Ashim Kr Das

This paper investigates the role of Insurance in the development of Micro, Small and Medium Enterprises (MSMEs) in India. MSMEs have been accepted as a crucial component of an economy irrespective of the phase of development it is in. It is estimated that more than 95% of the enterprises across the world are MSMEs, employing around 60% people in the private sector. The MSMEs are considered key elements in the development of every nation. In India, MSME sector contributed 28.77% in GDP in 2016-17 with 63 million enterprises and employment of 110 million people. Despite its size, MSMEs cumulatively act as foundation of a stable economy and plays a significant role in the sustainable economic growth of a nation. However, the inherent features of MSMEs including limited financial and managerial capability cause them to face financial and strategic risks. Sustainability of the MSMEs can be supported by eliminating the credit gap and ensuring enhanced access to finance. The provision of financial support by financial intermediaries like banks can be augmented with proper risk management by the MSMEs with the help of Insurance Sector. The study concludes that insurance can play a significant role in the development of MSMEs by providing them adequate risk protection and thus enhancing their access to financ