Search results

1 – 2 of 2
Open Access
Article
Publication date: 28 June 2024

Dhanraj Sharma, Ruchita Verma, Chidanand Patil and Jitendra Kumar Nayak

The aim of the study is to examine the influence of Intellectual Capital (IC) and its components on the financial performance of Indian sugar mill companies.

Abstract

Purpose

The aim of the study is to examine the influence of Intellectual Capital (IC) and its components on the financial performance of Indian sugar mill companies.

Design/methodology/approach

The present study follows the quantitative research, and uses data from Indian sugar mill companies over the period of recent 10 years. The Modified Value- Added Intellectual Capital (MVAIC) method is employed to evaluate IC. Authors construct panel regression models to test the hypotheses where Return on Equity (RoE) and Return on Asset (RoA) were considered as a representation of financial performance (dependent variable) and IC has been considered as the independent variable along with control variables.

Findings

The findings reveal that IC components show greater explanatory power than aggregate IC and MVAIC has a positive relationship with firm performance. It is evident that Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE) have a positive effect on the RoA, while Human Capital Efficiency (HCE) and CEE have a positive impact on RoE. CEE is found to be a highly significant component to explain the financial performance of Indian sugar mill firms.

Practical implications

The study has practical implications for the policymakers for effective utilization of IC resources for worth enhancement which is essential for the improvement of financial performance.

Originality/value

The research extends the literature of IC by linking it to the financial performance of Indian sugar mill industry.

Details

IIMT Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-7261

Keywords

Article
Publication date: 19 April 2022

Srinivasa Rao Kareti, Vivek Singh Rajpoot and Hari Haran Ramar

The purpose of this study was to develop a suitable module for digital conservation of traditional knowledge of medicinal plants (MPs) used by tribal communities living in the…

Abstract

Purpose

The purpose of this study was to develop a suitable module for digital conservation of traditional knowledge of medicinal plants (MPs) used by tribal communities living in the Anuppur district of Madhya Pradesh, Central India.

Design/methodology/approach

The research used a qualitative approach to gather the data of MPs through the use of literature review and field survey. Based on the acquired data, a prototype digital learning system was constructed and assessed. This study used digital learning technologies to assess the requirements for transmitting traditional knowledge of important MPs used by tribal communities so that people can absorb and conserve them.

Findings

Over time, the focus on the digital conservation of traditional MP’s knowledge has progressively increased globally. Despite the rise in this field of study, information technology methods to preserve and distribute traditional knowledge of MPs have remained a few. When adopting digital learning to maintain traditional knowledge of MPs, it was discovered that it would be necessary to engage with relevant knowledge keepers, use multimedia, and provide content in local languages.

Research limitations/implications

This study helps in conservation of important MP species that are having biologically important therapeutic compounds meant for treating various ailments. Older generations of various tribal communities mainly hold traditional knowledge of important MPs, and unless it is preserved, it will perish along with its caretakers.

Originality/value

It is worth looking at a digital platform that can help future generations to maintain traditional knowledge of MPs, as it is a dynamic and ever-changing, it must involve a digital tool for its future conservation. Current methods for maintaining traditional knowledge of MPs were ineffective and constrained by space and time.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 4
Type: Research Article
ISSN: 2059-5891

Keywords

1 – 2 of 2