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This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental principles and concepts of arbitration.

Using a doctrinal analysis approach, the paper draws on legal principles, antimoney laundering regulations and relevant literature to explore the topic. It considers relevant international treaties, standards set by the financial action task force on money laundering, cases and arguments from legal analysts and experts.

The paper identifies three options for arbitrators: disregarding suspicions, initiating an investigation or terminating the proceedings. Disregarding suspicions is deemed inappropriate, as it may facilitate the concealment of financial crimes. Initiating an investigation is seen as a preferable option, aligning with the arbitrator’s role and the public interest in nullifying contracts linked to criminal conduct. Terminating the proceedings is not recommended, as it contradicts the principle of natural justice. The paper emphasizes the importance of reasonable grounds for suspicions, notifying the parties, and allowing them to address the concerns.

This paper contributes to the existing literature by comprehensively analyzing the compatibility of these options with arbitration principles and concepts. It underscores the need for clear laws and directives to guide arbitrators in addressing financial crimes within the arbitration process, maintaining a balance between party autonomy and preventing the misuse of arbitration for illicit activities.

This paper aims to understand the involvement of women in white-collar crime (WCC) also referred to as pink-collar crimes. WCC is present around the globe and has created a word for itself.

The paper is designed by studying the WCC in the area of Iran, Portugal, Norway, India and the USA.

The paper attempts to move beyond the traditional perspectives of emancipation versus focal concern, which argue that less inequality will increase women involvement in WCC versus women socializing into accepting responsibilities for social concerns by caring for others.

As the data is restricted, this study is based on the limited data available on the internet.

This paper is an original work of the authors.

The purpose of this paper is to study the concept and procedure of creative accounting as how is it worked around and how it can lead to financial crimes. The procedure which are followed and which are the people who are involved and who are the victims of such crimes. The methods which are used to perform the action and how is it done. What are the findings of different researchers who have studied the same concept and how can it be curbed is the main purpose of the paper.

This paper is designed to find out the working of accounting policies and how the loopholes in the same can actually be taken into account, resulting in a certain number games which can be played around it, and to get the desired outcome in the preparation of financial statements.

Creative accounting, though legal and acceptable around the world, gives in the way to loopholes provided by the acts and rules governing the preparation of financial statements and eventually leading to financial crimes and hampering the economy as a whole.

The limitations of this study remain to the fact that it is an empirical study, as a lot of papers and articles were studied before giving it a shape and reaching a conclusion.

Creative accounting though not illegal but the excess use of the same has given daunting effects on the financial statements and as a result have resulted into financial frauds and looting of peoples money throughout the world.

Hard-earned money of the investors is looted and no action can be taken against as the mechanism and the legal bodies are still struggling to curb the problem, and thus it is very important to learn about creative accounting.

This study leads to the understanding of the growth of creative accounting and how it has resulted in accounting frauds leading to financial crimes in an economy.

This paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the traditional way now have taken leaps with the increase in the use of cyber world.

Several research papers, articles and newsfeeds were referred to study the concept, growth, scope, effect and impact of identity theft. It was also found that identity theft is the most common type of cybercrimes.

Identity theft though a simple crime but if not taken care of can lead to multiple crimes which can affect not only individuals but also companies. And when these crimes impact companies, they can actually hamper the economy as a whole.

Information for the same is not available very easily, so the study is solely based on secondary data.

Identity theft effects an individual not only financially but also mentally and socially; thus, these effect each and every one in the said economy.

This paper is an original work of the authors, and it is for the use of students, educators and academicians.

Use of packed beds, enhanced tubes, nano-fluids and artificial ribs are few passive techniques to increase heat transfer in solar air heaters (SAHs). Artificial ribs attached to the absorber plate of the SAH will enhance the turbulence near the plate. Experimental analyses are conducted to find the thermal performance of SAH with ribs of regular geometries including rectangular, semi-circular and triangular in cross section. This paper aims to present the improvement in thermal performance of SAH with modified-arc.

Absorber plates are designed with ribs of rectangular, triangular, semi-circular and modified-arc in cross-section using existing data in literature. Physical dimensions of the ribs are designed by adapting procedure from literature. Absorber plates are manufactured with ribs and coated with blackboard paint and fixed to the existing SAH. Experiments are conducted with a variable-speed blower fixed to the inlet section of the SAH, which is used to supply air at different mass flow rates in a range between 0.495 and 0.557 kg/min.

Efficiency is found to be a strong function of mass flow rate of air through the SAH from the present experimental investigations. It was found that use of modified-arc ribs enhanced the efficiency of SAH by 105.35 per cent compared to SAH with plane absorber plate. Efficiency of SAH with modified-arc ribs is found to be higher by 24.43, 45.61 and 63.21 per cent, respectively, for SAH with semi-circular, rectangular and triangular arc ribs on its absorber plate.

Experiments on SAH are conducted during daytime from 9:00 am to 5:00 pm in open atmospheric conditions. Solar intensity is continuously changing during the experimentation from morning to evening. Calculations are made based on the observations with average values of solar intensity and temperature readings. More accurate values of SAH efficiency can be obtained with constant heat supply to the absorber plate by simulating the experimental setup in indoor conditions. Temperature and flow rate observations could be more accurate with sophisticated instrumentation rather than using simple thermocouples and orifice meters.

SAHs are basically used to supply hot air for both rural and industrial applications. These are used for crop drying, preheating of air, removal of moisture from leather, chemicals, etc. Conventionally, formers in India are using open sun drying to remove moisture from agricultural products. In this method, the moisture can be removed up to a level of 20 to 25 per cent. Use of SAH can remove moisture up to below 5 per cent and process is clean without reducing the quality of agricultural products. Enhancing the efficiency of SAHs will surely increase its usage by formers for crop drying.

Use of artificial ribs on absorber plate of SAH is most economical among many of the active and passive techniques. Numerical and experimental investigations are found in literature with regular cross-sectional ribs, including rectangular, triangular and semi-circular. The present work proposed new shape of the ribs named as modified-arc, which was not presented in the literature. Experimental analysis proved that the use of modified-arc makes the SAH more efficient in heat transfer.

This paper aims to trace Tata Group’s role in responding to disability in the decades immediately following India’s independence until the preliberalization period of the Indian economy, i.e. from the 1950s to the 1990s.

This study’s methodology entailed a historiographical approach and archival engagement at Tata Archives (Pune, India) of the company documents. Materials and records of the Tata Company between 1942 and 1992.

Adopting the corporate culture lens, the study findings show that Tata Group demonstrated an active prosocial corporate approach toward disability. In a period governed by the ideology of a state-dominated developmental approach, Tata Group’s initiatives were related to medical interventions for a wide spectrum of disabilities, rehabilitation and efforts to ensure persons with disabilities (PWDS)’ livelihood.

Disability, in the neoliberalized economic landscape of India, is an emergent business issue for companies espousing workplace diversity. The historical understanding of business engagement with disability from postindependence to liberalization in India remains, however, limited. In postindependence India, the passive business response to disability emerged within an ethical and discretionary framework, with charity and philanthropy as the main modes of engagement. In this background, this paper explores Tata’s response to disability and PWDs, which was distinct.

Bank mobilizes savings and transforms it into credit for investments in various sectors, which helps the economy running. The purpose of this paper is to examine the efficiency of three bank groups in India with data spanning from 2009–2010 to 2018–2019.

The study uses data envelopment analysis for measuring the efficiency of the selected banks. It measures the efficiency both from the revenue dimension and from the supply-side dimension of financial inclusion.

The study finds that foreign banks on average are working efficiently far better than the public-sector and private-sector banks. It indicates that foreign banks in India are operating at 92.53% efficiency level, whereas private- and public-sector banks are operating at 90.20 and 86.04% efficiency levels, respectively. Further, the result of the Friedman test reveals that there is no significant difference in efficiency scores amongst these three bank groups. As major challenges, non-performing assets of the banking industry to be reduced by 15% as radial and 53.18% as slack.

One of the notable innovativeness of this study is that, unlike most of the previous studies that are mostly selected few banks and specific group, the present study may place itself as a unique inquiry in the domain of technical efficiency in macro concept by considering three major bank groups operating in India. An important contribution of the study is the classification of reasons behind the inefficiency, i.e. managerial or inappropriate scale size and further projections of input factors for the same level of output.

Biometric identification system has become emerging research field because of its wide applications in the fields of security. This study (multimodal system) aims to find more applications than the unimodal system because of their high user acceptance value, better recognition accuracy and low-cost sensors. The biometric identification using the finger knuckle and the palmprint finds more application than other features because of its unique features.

The proposed model performs the user authentication through the extracted features from both the palmprint and the finger knuckle images. The two major processes in the proposed system are feature extraction and classification. The proposed model extracts the features from the palmprint and the finger knuckle with the proposed HE-Co-HOG model after the pre-processing. The proposed HE-Co-HOG model finds the Palmprint HE-Co-HOG vector and the finger knuckle HE-Co-HOG vector. These features from both the palmprint and the finger knuckle are combined with the optimal weight score from the fractional firefly (FFF) algorithm. The layered k-SVM classifier classifies each person's identity from the fused vector.

Two standard data sets with the palmprint and the finger knuckle images were used for the simulation. The simulation results were analyzed in two ways. In the first method, the bin sizes of the HE-Co-HOG vector were varied for the various training of the data set. In the second method, the performance of the proposed model was compared with the existing models for the different training size of the data set. From the simulation results, the proposed model has achieved a maximum accuracy of 0.95 and the lowest false acceptance rate and false rejection rate with a value of 0.1.

In this paper, the multimodal biometric recognition system based on the proposed HE-Co-HOG with the k-SVM and the FFF is developed. The proposed model uses the palmprint and the finger knuckle images as the biometrics. The development of the proposed HE-Co-HOG vector is done by modifying the Co-HOG with the holoentropy weights.