Find Below Articles Published in
Volume -7 Issue - 1
Month [Year] -- January [2016]
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   No of Download : 18    Submit Your Rating     Cite This       Full Article
Abstract

Mergers are not a new phenomenon. After becoming popular in the 1970s and then waning, mergers and acquisition have been on the increase since 1995, when poor stock markets discouraged international investors but created a favorable environment for companies looking to expand through acquisition. In India, the concept of mergers and acquisitions was initiated by the government bodies. Some well known financial organizations also took the necessary initiatives to restructure the corporate sector of India by adopting the mergers and acquisitions policies. The Indian economic reform since 1991 has opened up a whole lot of challenges both in the domestic and international spheres. The increased completion in the global market has prompted the Indian companies to go for mergers and acquisitions as an important strategic choice.

   No of Download : 26    Submit Your Rating     Cite This       Full Article
Abstract

In this focused world, preparing assumes a critical part in the equipped and testing design of business. Preparing is the nerve that suffices the need of familiar and smooth working of work which helps in upgrading the nature of work life of representatives and hierarchical improvement as well. Improvement is a procedure that prompts subjective and in addition quantitative progressions in the association, particularly at the administrative level, it is less considered with physical abilities and is more worried with information, qualities, states of mind and conduct notwithstanding particular abilities. Subsequently, advancement can be said as a nonstop process though preparing has particular territories and goals. In this way, every association needs to examine the part, significance and focal points of preparing furthermore, its positive effect on advancement for the development of the association. Nature of work life is a process in which the association perceives their obligation regarding brilliance of hierarchical execution and in addition representative abilities.

   No of Download : 15    Submit Your Rating     Cite This       Full Article
Abstract

Limited Liability Partnership (LLP) is one of the new and emerging forms of business organisation. It has basically come into existence to overcome few shortcomings of two old forms of business organisations i.e. Traditional Partnership Firms and Companies. It is opened many new vistas for all those entrepreneurs who wish to do business in this new and emerging world but hesitate to comply with very cumbersome and tactic legal formalities of formation Joint Stock Companies and also want to enjoy limited liability. Limited Liability Partnership has come into existence with the introduction of Limited Liability Partnership Act, 2008and Limited Liability Partnership Rules,2009. This research paper is basically aimed at tax treatment of Limited Liability Partnership Firms. Initially these firms were taxed like all other Partnership Firms and their assessment of tax was rather simple as compared to companies but With the Finance Act 2011, a new concept of Alternative Minimum Tax (AMT) was introduced. After this, the method of calculation of tax has changed and Assesses usually get confused with the Provisions of AMT. So, this research paper is aimed at describing the method of calculating tax after the introduction of Sec. 115JC for AMT and also providing few tax planning tips for all Limited Liability Partnership Firms in this regard.

   No of Download : 14    Submit Your Rating     Cite This       Full Article
Abstract

People today are living in a cyber world, where the day begins and ends with technology. The TECH- GEN is so much engrossed in the life driven by Science and Technology, the youth of today fail to imbibe the human values in their life. Though at one facet the growth based on Science, Technology and Economy is welcomed, there has been a drastic deterioration in ETHICS AND ETIQUETTES. This topic of Value Education would help the students who are vigorously equipping themselves to compete with other nations to make our country as a developed one. The values which they imbibe will not only help them grow in a long run but also enable the world to know about our country’s cultures and traditions which are being followed even by this generation.

   No of Download : 68    Submit Your Rating     Cite This       Full Article
Abstract

Factoring is a continuous arrangement between a financial institution and a company which sells goods and services to trade customers on credit. As per this arrangement, the factor purchases the client’s trade debts including accounts receivable either with or without recourse to the client and administers the sales ledger, collection of debt, credit investigation, undertaking of the credit risk, provision of finance against debt and rendering consultancy services risk of his client. The paper is aimed to give an overview of factoring business in India and focus on the meaning, history, functions, advantages, limitations, and Factoring Act, 2011.

   No of Download : 8    Submit Your Rating     Cite This       Full Article
Abstract

In September 2012, the Japanese government purchased three of the disputed islands from their "private owner', prompting large-scale protests in China. As of early February 2013, the situation has been regarded as "the most serious for Sino-Japanese relations in the post-war period in terms of the risk of militarised conflict."

   No of Download : 24    Submit Your Rating     Cite This       Full Article
Abstract

Foreign direct investment is a powerful tool for economic growth of all sectors of any country for strengthening its domestic capital, productivity and help to tackle with unemployment. This paper has been presented to interpret the significance of FDI in the overall growth of Indian economy. The study also covers the trends of FDI (inflow and outflow) in India after liberalisation selecting period from 1990 to Feb 2012. The data and information have been collected from the secondary source. India, in recent times, has emerged as a preferred location for many foreign international enterprises due to some factors like high economic growth, fast population growth, a large english speaking population and low cost for workers. In 2011, India’s public debt stood at 71.42% of GDP which is highest among the emerging economies. Service sector is the highest invested sector of India with 57.2% of country’s GDP, whereas industry and agriculture sector contribute 28.6% and 14.6% respectively. When it comes to employment, agriculture accounts for 52 % of employment, service sector for 34% and industrial sector for 14% but the share of agriculture sector in employment has showed a decrease in recent years.

   No of Download : 29    Submit Your Rating     Cite This       Full Article
Abstract

FDI stands for Foreign Direct Investment. It is an investment made by a company or entity based in one country, into a company or entity based in another country. Entities making direct investments typically have a significant degree of influence and control over the company into which the investment is made. Open economies with skilled workforces and good growth prospects tend to attract larger amounts of foreign direct investment than closed, highly regulated economies. While talking about Indian scenario, the hotel and tourism industries have been growing rapidly in recent years, bringing in huge revenues through overseas as well as domestic tourists in many parts of India. There was a key rush to inbound tourism in India in 2006 and a double-digit increase in the coming of overseas tourists to India in the same year. Tourism is one of the largest revenue generators of foreign exchange for India and also employs one of the highest numbers of manpower.It leads to growth in the GDP level.

   No of Download : 20    Submit Your Rating     Cite This       Full Article
Abstract

Russia’s relationship with China is considered as the greatest foreign policy success of the post-Soviet period. In recent years, Russia- China relations have reached a historic level when compared to any other time in history that is from tense conditions to good neighborliness to strategic partnership. In the 21st century, the two nations made an attempt to develop strategic partnership based on equality and mutual understanding. Russia –China relations are providing good peripheral environment and mutual cooperation which can be seen as a tool for promoting national, economic development and to ensure their influential positions in the international affairs. The strengthening of friendly and cooperative relations between them not only plays a constructive role in helping the two countries to carry out their respective strategies of development, but also has a significant impact in the continuing the changes and development of the post-Soviet international relations.

   No of Download : 12    Submit Your Rating     Cite This       Full Article
Abstract

The purpose of this study was to assess and compare selected psychological variables among different categories of school employees. Thirty school heads, general line teachers and physical teachers (n=30) were selected randomly as subjects (10 from each category) from different schools of district Pulwama, Jammu & Kashmir. The data was collected by usingDASS, the Depression Anxiety Stress Scales. The data was analyzed by using descriptive statistics and ANOVA. The results of the present study revealed that there was significant difference in the depression and stress between the different categories of school employees but there was no significant difference in anxiety between the different categories of school employees. The level of significance was set at 0.05.

   No of Download : 14    Submit Your Rating     Cite This       Full Article
Abstract

The present study was undertaken to investigate the relationship between stress and the mental health of prospective teachers. The sample comprised of 100 prospective teachers selected randomly from Government College of Education Sector-20, Chandigarh. The Mental Health Checklist constructed by Kumar (1992) was used and Stress Scale by Lakshmi (2005) was used to assess mental health and stress of prospective teachers respectively. The findings of the study revealed that there was variation in the level of mental health and stress among prospective teachers. Also there was a significant positive correlation between stress and mental health of prospective teachers.

   No of Download : 11    Submit Your Rating     Cite This       Full Article
Abstract

Capital structure decisions have been the most important decisions to be taken by the finance experts in a corporate sector organization. The study intends to analyze the effect of profitability, tangibility, size and liquidity on capital structure decisions of the listed companies in oil and gas companies in India. The study attempts to provide information that may help in taking capital structure decisions in listed companies of oil and gas sector of India, which will ultimately support in maximization of the value of firms on the one side and the minimization of cost of capital on the other side. The results indicated that profitability is the only variable that showed negative relationship against the dependent variable leverage, whereas the other three variables, liquidity, size and tangibility have positive relationship with leverage. The study concludes that capital structure decisions in major oil and gas sector companies are mostly determined by the factors studies. The study substantiates the findings of most of the researches conducted on capital structure, concluding that there is an optimal capital structure that is affected by a variety of internal and external factors.

   No of Download : 15    Submit Your Rating     Cite This       Full Article
Abstract

The present study was undertaken to investigate the relationship between optimistic-pessimistic attitude and religious values of prospective teachers. The sample of the study comprised of 100 prospective teachers selected randomly from Government College of Education Sector-20, Chandigarh. Optimistic-Pessimistic attitude scale developed by Pareshar (1998) was used to assess optimistic-pessimistic attitude of prospective teachers and Religiosity scale by Bhushan (2005) was used to assess their religious values. The findings of the study revealed that there was variation in the optimistic-pessimistic attitude and religious values of prospective teachers. Also there was no significant correlation between optimistic-pessimistic attitude and religious values of prospective teachers.

   No of Download : 6    Submit Your Rating     Cite This       Full Article
Abstract

“Startup means an entity, incorporated or registered in India not prior to five years, with annual turnover not exceeding INR 25 crore in any preceding financial year, working towards innovation, development, deployment or commercialisation of new products, processes or services driven by technology or intellectual property. Provided that such entity is not formed by splitting up, or reconstruction, or a business already in existence. Provided also that an entity shall cease to be a Startup if its turnover for the previous financial years has exceeded INR 25crore or it has completed 5 years from the date of incorporation/registration.

   No of Download : 35    Submit Your Rating     Cite This       Full Article
Abstract

Man-Nature relationship and the presentation of this relationship in literature are the underlining principles of Eco-criticism. Mahasweta Devi beautifully portrays this communion of nature and man in many of her works. Focusing her works on the plight of tribals, she studies this relationship from very close quarters. The tribals are natural guardians of rich flora and fauna of our dense forests. Their folktales, the myth, the dreams and the visions find an expression in Pterodactyl, Puran, Sahay and Pirtha, a story collected in Imaginary Maps. Pterodactyl is an extinct reptile bird of the Pterosauria class from Mesozoic era. This flying reptile is visible only to Puran Sahay and Bikhia in tribal region of Pirtha in Madhya Pradesh. Through Puran Sahay, the reporter, and Shankar, the tribal boy, Devi strongly comments on tribals' life and problems. Caught in the whirlpool of government sponsored developmental schemes, the tribals struggle hard to protect their primitive and pristine culture. The paper seeks to highlight the impact of modernization of the 'ecological equilibrium' of tribal culture, which hitherto, has been beautifully managed and maintained by tribal people.

   No of Download : 18    Submit Your Rating     Cite This       Full Article
Abstract

Ancient India has hosted many foreign travellers. It was through the records and writings of these travellers, the world first heard about India and her people. Many of those travellers have documented the culture and lifestyle prevailing in the various parts of India then. The most prominent of the travellers are listed in this article. Megasthanese Megasthanese was the first important foreign traveller to reach India. He came here in about 305 BC, as a representative to Selucus, the then army general of Alexander the Great. He lived for many days at Pataliputra and visited various parts of India. He observed that the climate in India was good and the soil was very fertile. He wrote the book Indica about his experiences in the country. He remarks about the caste system and the various sports in the land in his book.

   No of Download : 6    Submit Your Rating     Cite This       Full Article
Abstract

GNH is a much richer objective than GDP or economic growth. In GNH, material well-being is important but it is also important to enjoy sufficient well-being in things like community, culture, governance, knowledge and wisdom, health, spirituality and psychological welfare, a balanced use of time, and harmony with the environment.Over the last decades, increasing concerns have been raised about the inadequacy of indicators of economic performance, such as GDP figures, as measures of social and economic well-being. As noted by the Commission on the Measurement of Economic Performance and Social Progress, “The time is ripe for our measurement system to shift emphasis from measuring economic production to measuring people’s well-being. And measures of well-being should be put in a context of sustainability... emphasizing well-being is important because there appears to be an increasing gap between the information contained in aggregate GDP data and what counts for common people’s well-being.” However, the importance of measuring well-being and happiness to inform national policy goals has been questioned, as these concepts have been often seen as individual pursuits based on subjective criteria, rather than as matters of national policy. There are also several concerns with measuring happiness and well-being, such as the awkwardness of making interpersonal comparisons, or the problems of adaptation, in that people may get used to being deprived and report average levels of happiness despite their deprivation. So in this paper we will discuss an overview of gross national happiness vs. Gross domestic product.

   No of Download : 7    Submit Your Rating     Cite This       Full Article
Abstract

मानव ने जब पृथ्वी पर जन्म लिया, उस समय मनुष्य शारीरिक बल शारीरिक परिश्रम से प्राप्त करता था। उस समय मनुष्य का जीवन अत्यन्त संधर्षशील था क्योंकि जंगली जानवरो से अपनी रक्षा एवं भोजन के लिए कठिन संघर्ष करना पड़ता था जिससे उनके शरीर के अंगो का समुचित विकास होता रहता था। प्राचीन काल में ऋषि और मुनियों ने ईश्वर की आराधना में लीन होने के लिये तथा अपने शरीर को स्वस्थ रखने के लिये व्यायाम और योगासनों की खोज की। उस समय प्रकृति के नियमानुसार शारीरिक स्वस्थ्यता को विशेष महत्त्व दिया जाता था।

   No of Download : 13    Submit Your Rating     Cite This       Full Article
Abstract

अर्थव्यवस्था विकसित हो अथवा अल्प-विकसित, बेरोजगारी का होना सामान्य बात है। हर समय बड़ी संख्या में अकुषल श्रमिकों के साथ-साथ विषिष्ट प्रषिक्षण प्राप्त श्रमिक भारी संख्या में बेरोजगार होते हैं। श्रमिक मजदूरी की प्रचलित दरों का काम करने के लिये तैयार होते हैं, फिर भी वे रोजगार पाने में असमर्थ रहते हैं। सामाजिक दृष्टि से बेरोजगारी की स्थिति में राष्ट्र के मानव स्रोतों की बर्बादी होती है। व्यक्तिगत दृष्टि से बेरोजगारी, बेरोजगार इंसान के लिये कष्टदायक होती है। बेरोजगारी की अवस्था में व्यक्ति का नैतिक पतन भी होता है।

   No of Download : 30    Submit Your Rating     Cite This       Full Article
Abstract

GST is one of the most crucial tax reforms in India which has been long pending. It was supposed to be implemented from April 2010, but due to political issues and conflicting interests of various stakeholders it is still pending. It is a comprehensive tax levy on manufacture, sale and consumption of goods and services at a national level and is all set to integrate State economies and boost overall growth. GST is expected to address the cascading effect of the existing tax structure and result in uniting the country economically. The paper highlights the background, objectives of the proposed GST and the impact of GST in the present tax scenario in India. The paper further explores various benefits and opportunities of GST. Finally, the paper examines and draws out a conclusion.

   No of Download : 17    Submit Your Rating     Cite This       Full Article
Abstract

Financial appraisal is an objective evaluation of the profitability and financial strength of a Business unit. Many a times, the terms financial performance appraisal and financial statement analysis are used as synonymous. The techniques of financial statement analysis are used for the purpose of financial appraisal. Therefore, financial appraisal is the process of scientifically making a relevant, comparative and critical evaluation of the profitability and financial health of a given firm through the application of the techniques of financial statement analysis. The accounting system is concerned with the classification, recording, summarizing and presentation of financial data. This data is analysed for the purpose of evaluation and appraisal of the performance.

   No of Download : 12    Submit Your Rating     Cite This       Full Article
Abstract

Population density is the ratio of people to physical space. It shows the relationship between a population and the size of the area in which it lives. It’s an indicator for the population resource-relationship. The main factors determining population density are : climate, landforms, topography, soil, energy and mineral resources, accessibility, cultural factors, political boundaries, controls on migration and trade, government policies, types of economic activities, technology including type of farming and transportation facilities, social organization and but not the least, demographic factors like changes in natural increase and migration.These factors are also predominating even at micro level. That is why it is very essential to know spatial and temporal variation in population density at micro level for optimum and sustainable development.

   No of Download : 12    Submit Your Rating     Cite This       Full Article
Abstract

Infrastructure is considered as a pace setter or forerunner of economic growth and it is one of the most important determinant of economic development. Without infrastructure, an economy cannot functioning well and it’s generally agreed that industrial growth critically depends upon the availability of infrastructural facilities in the form of electric power, roads and rail transportation and telecommunication. Like this, agricultural growth also depends upon the rural infrastructure such as irrigation, rural electrification and the spread of rural roads. Among these indicators of infrastructure energy has been also considered as the fuel of economic progress. It is the initial force for economic growth and development. It is the most important input for any development and directly determines the pace of economic growth in any society. But these services not spread out equally in the state. So this paper attempts to study disparities in electricity development in Haryana state.

   No of Download : 20    Submit Your Rating     Cite This       Full Article
Abstract

Rapid growth of population is one of the most significant problems that modern world faces today, though Malthus warned of it in 1798. The consequences of this problem have not remained confined to economic sphere but extended equally to the political and social aspects of life. Worldwide interest in the problems emerging from rapid population growth has been taken by two major considerations: an increasing concern about the relation between population growth and available resources and growing awareness that unrestricted population growth tends to impose a strong constraint on the standard of living and even survival of mankind.

   No of Download : 26    Submit Your Rating     Cite This       Full Article
Abstract

The significant poverty that India has been experiencing since decades is another real social issue that doesn't appear to subside at any point in the near future. As the maxim goes, "India is a rich nation with poor individuals", riches in India is amassed in the hands of a small amount of the populace. No big surprise, the roads of the nation are fixed with shanties and individuals living on the trail.