Pub Date : 1900-01-01DOI: 10.5958/0976-478x.2020.00007.5
K. H. Kaldante
{"title":"Impact of Social Media on AcademicPerformance of Students: A Study","authors":"K. H. Kaldante","doi":"10.5958/0976-478x.2020.00007.5","DOIUrl":"https://doi.org/10.5958/0976-478x.2020.00007.5","url":null,"abstract":"","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115557513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/0976-478X.2016.00041.0
S. Kasinath
The Union Finance Minister of India Sri Arun Jaitely presented the Union Budget in Parliament in 2016. The fiscal policy encompasses the Direct and Indirect Taxes. The Finance bill approved by President of India will become Finance Act. The Taxpayers are the elite group. Their contribution to the Economic growth and development of Indian Economy is highly commendable and appreciable. The present paper proposes the study of Income tax in India from both theoretical and practical aspects. The Income Tax Act, 1961 came into effect from 1st of April, 1962 in India. Taxation comprises of Direct and Indirect Taxes in India. The Total (Direct and Indirect) Taxes in India have gone up to Rs 14.54 Lakh Crore during the year 2015–16 in contrast to 627 crores during the year 1950–51. The Income from Total Taxes has increased substantially by 2, 319.26 fold during the above study period. The contribution of total taxes is highly substantial in India. Direct tax to GDP ratio in India is at 5.47 percent in the year 2015–16 in contrast to 2.22 percent during the year 1950–51. The direct tax to GDP ratio has gone up substantially during the above study period. In the end there are few suggestions made to the Government in the interest of taxpayers.
{"title":"A Study of Income Tax in India: Taxpayers Point of View","authors":"S. Kasinath","doi":"10.5958/0976-478X.2016.00041.0","DOIUrl":"https://doi.org/10.5958/0976-478X.2016.00041.0","url":null,"abstract":"The Union Finance Minister of India Sri Arun Jaitely presented the Union Budget in Parliament in 2016. The fiscal policy encompasses the Direct and Indirect Taxes. The Finance bill approved by President of India will become Finance Act. The Taxpayers are the elite group. Their contribution to the Economic growth and development of Indian Economy is highly commendable and appreciable. The present paper proposes the study of Income tax in India from both theoretical and practical aspects. The Income Tax Act, 1961 came into effect from 1st of April, 1962 in India. Taxation comprises of Direct and Indirect Taxes in India. The Total (Direct and Indirect) Taxes in India have gone up to Rs 14.54 Lakh Crore during the year 2015–16 in contrast to 627 crores during the year 1950–51. The Income from Total Taxes has increased substantially by 2, 319.26 fold during the above study period. The contribution of total taxes is highly substantial in India. Direct tax to GDP ratio in India is at 5.47 percent in the year 2015–16 in contrast to 2.22 percent during the year 1950–51. The direct tax to GDP ratio has gone up substantially during the above study period. In the end there are few suggestions made to the Government in the interest of taxpayers.","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115314504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/0976-478X.2016.00013.6
P. Lata
Two most powerful forces affecting each sector of the economy today are the increasing rate of globalization and advances in information and communication technology Due to various physical and psychological structural changes taking place in the economy, the role of information technology (IT) in the banking industry is growing and is expected to grow still faster. For sustaining and progressing, the banks have to keep pace with development of Information Technology. However, for some constraints such as locating customers, transaction errors, privacy concern, various types of frauds and risks, appropriate precautions have to be taken.
{"title":"Role of Information Technology in Banking Sector","authors":"P. Lata","doi":"10.5958/0976-478X.2016.00013.6","DOIUrl":"https://doi.org/10.5958/0976-478X.2016.00013.6","url":null,"abstract":"Two most powerful forces affecting each sector of the economy today are the increasing rate of globalization and advances in information and communication technology Due to various physical and psychological structural changes taking place in the economy, the role of information technology (IT) in the banking industry is growing and is expected to grow still faster. For sustaining and progressing, the banks have to keep pace with development of Information Technology. However, for some constraints such as locating customers, transaction errors, privacy concern, various types of frauds and risks, appropriate precautions have to be taken.","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115436924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/0976-478x.2020.00003.8
L. Singh
{"title":"A Comparative analysis of Companies Act 2013 with Companies Act 1956","authors":"L. Singh","doi":"10.5958/0976-478x.2020.00003.8","DOIUrl":"https://doi.org/10.5958/0976-478x.2020.00003.8","url":null,"abstract":"","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115515733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/0976-478X.2015.00007.5
R. Sukanya
Human Resource is the most valuable asset of an organization. As a result of globalization, companies across the world are forced to restructure their business in order to meet the constant change in demand. Due to Globalization, workforces are becoming increasingly multicultural. There is a need to understand the diversity and importance of the need for multicultural workforces to ensure better Human Resource Management. Culture is a learned and shared system of knowledge, beliefs, values, attitudes, and norms. As such, culture includes an enormous amount of behavior. Diversity is increasing in day to day life of individuals and organizations due to globalization. The cultural differences may exist within the same country or from different countries. Being able to work well with people from other cultures, both inside and outside one's own country is important for personal and organizational success. Managing multi-cultural initiatives help an Organization keep a competitive HR advantage through improved corporate culture; it enables the organization to move into emerging markets. This study mainly focuses on the various challenges involved in managing cross cultural issues in Human Resource Management and measures to overcome the challenges.
{"title":"The Challenges of Cross – Cultural Issues in Human Resource Management: A Descriptive Analysis","authors":"R. Sukanya","doi":"10.5958/0976-478X.2015.00007.5","DOIUrl":"https://doi.org/10.5958/0976-478X.2015.00007.5","url":null,"abstract":"Human Resource is the most valuable asset of an organization. As a result of globalization, companies across the world are forced to restructure their business in order to meet the constant change in demand. Due to Globalization, workforces are becoming increasingly multicultural. There is a need to understand the diversity and importance of the need for multicultural workforces to ensure better Human Resource Management. Culture is a learned and shared system of knowledge, beliefs, values, attitudes, and norms. As such, culture includes an enormous amount of behavior. Diversity is increasing in day to day life of individuals and organizations due to globalization. The cultural differences may exist within the same country or from different countries. Being able to work well with people from other cultures, both inside and outside one's own country is important for personal and organizational success. Managing multi-cultural initiatives help an Organization keep a competitive HR advantage through improved corporate culture; it enables the organization to move into emerging markets. This study mainly focuses on the various challenges involved in managing cross cultural issues in Human Resource Management and measures to overcome the challenges.","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"259 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123099993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/0976-478x.2015.00024.5
D. Kundu
The study evaluates the progress made in the field of financial inclusion and the impediments towards achieving universal financial inclusion. It finds that though Government has put in all efforts towards banking penetration and access but the demand side has not been addressed resulting in very little usage of the financial products. The products meant for the poor are just stripped down version of regular product developed for the urban educated masses. The study identifies the demand side drawbacks in the present model of financial inclusion and suggests ways and means to overcome them. In its attempt to address the demand side issues it studies the Global Financial Inclusion Models like BRADESCO of Brazil, MPESA of Kenya, Rakyat Bank Indonesia, Mzansi accounts of South Africa, Grameen Bank of Bangladesh etc to understand what makes them successful in their business.
{"title":"Addressing The Demand Side Factors of Financial Inclusion","authors":"D. Kundu","doi":"10.5958/0976-478x.2015.00024.5","DOIUrl":"https://doi.org/10.5958/0976-478x.2015.00024.5","url":null,"abstract":"The study evaluates the progress made in the field of financial inclusion and the impediments towards achieving universal financial inclusion. It finds that though Government has put in all efforts towards banking penetration and access but the demand side has not been addressed resulting in very little usage of the financial products. The products meant for the poor are just stripped down version of regular product developed for the urban educated masses. The study identifies the demand side drawbacks in the present model of financial inclusion and suggests ways and means to overcome them. In its attempt to address the demand side issues it studies the Global Financial Inclusion Models like BRADESCO of Brazil, MPESA of Kenya, Rakyat Bank Indonesia, Mzansi accounts of South Africa, Grameen Bank of Bangladesh etc to understand what makes them successful in their business.","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123220749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/J.0976-478X.5.2.017
D. Bhave
This paper discusses about the different initiatives taken by the government and the challenges faced by the demand side with regards to financial inclusion in which India is now moving towards full financial inclusion by the year 2020. The author is of the opinion that the demand side i.e. the customer, should be strengthened and made capable, so that they can open a bank account and operate it for saving and investment. If we concentrate on the demand side, full financial inclusion can be definitely achieved. The author also has faith in the fact that the income and education level reservation will help in increasing the financial literacy and financial capability which will indirectly help in reducing poverty. Out of the three stages of financial inclusion initiatives, the first stage i.e. from 2010 – 2013, has been completed. The second stage i.e. from 2013–2016, is in progress now. For strengthening the supply side, the government of India and the Reserve Bank of India have suggested and implemented many measures and initiatives. In the second and third stage (i.e. from 2016 – 2019) attention should be given towards improving the capability of the customers to make them bankable. To achieve this, proper steps should be taken towards education, employment and taxation structure which will help in reducing the gap between the rich and the poor. This will facilitate full financial inclusion.
{"title":"A Study of Development towards Financial Inclusion in India","authors":"D. Bhave","doi":"10.5958/J.0976-478X.5.2.017","DOIUrl":"https://doi.org/10.5958/J.0976-478X.5.2.017","url":null,"abstract":"This paper discusses about the different initiatives taken by the government and the challenges faced by the demand side with regards to financial inclusion in which India is now moving towards full financial inclusion by the year 2020. The author is of the opinion that the demand side i.e. the customer, should be strengthened and made capable, so that they can open a bank account and operate it for saving and investment. If we concentrate on the demand side, full financial inclusion can be definitely achieved. The author also has faith in the fact that the income and education level reservation will help in increasing the financial literacy and financial capability which will indirectly help in reducing poverty. Out of the three stages of financial inclusion initiatives, the first stage i.e. from 2010 – 2013, has been completed. The second stage i.e. from 2013–2016, is in progress now. For strengthening the supply side, the government of India and the Reserve Bank of India have suggested and implemented many measures and initiatives. In the second and third stage (i.e. from 2016 – 2019) attention should be given towards improving the capability of the customers to make them bankable. To achieve this, proper steps should be taken towards education, employment and taxation structure which will help in reducing the gap between the rich and the poor. This will facilitate full financial inclusion.","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"477 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123248921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/J.0976-478X.5.2.026
R. Pansare, J. Mohammadi
The human aspect is getting due attention in the management research that adds more fascination to management research. The pursuit of understanding the human factor clearly highlights the importance of participatory methods of qualitative research. This pursuit remains unfulfilled unless the subjects and objects of the management research themselves becomes party to research. Here lies the importance of participatory management research that is an organic part and parcel of qualitative research. The present paper attempts to provide an overview of the tools for participatory management research.
{"title":"A Case for Participatory Research in Business Management","authors":"R. Pansare, J. Mohammadi","doi":"10.5958/J.0976-478X.5.2.026","DOIUrl":"https://doi.org/10.5958/J.0976-478X.5.2.026","url":null,"abstract":"The human aspect is getting due attention in the management research that adds more fascination to management research. The pursuit of understanding the human factor clearly highlights the importance of participatory methods of qualitative research. This pursuit remains unfulfilled unless the subjects and objects of the management research themselves becomes party to research. Here lies the importance of participatory management research that is an organic part and parcel of qualitative research. The present paper attempts to provide an overview of the tools for participatory management research.","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125037833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/0976-478x.2018.00016.2
A. Tiwari, Firdous Ahmad Parray
{"title":"Economic Liberalisation and Indian Economy: A Comparative Study","authors":"A. Tiwari, Firdous Ahmad Parray","doi":"10.5958/0976-478x.2018.00016.2","DOIUrl":"https://doi.org/10.5958/0976-478x.2018.00016.2","url":null,"abstract":"","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131314927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.5958/0976-478X.2015.00017.8
Achyut Krishna Borah, Enami Hazarika
The ethics word is derived from the Greek word ‘ethica’ which originates from the substantive ethos. Ethos means the customs, usages or habits. Ethics is the science which evaluates that the conduct is appropriate or not. Ethics seeks to define moral ideas. The aim of ethics is to define the highest good of man as a member of the society. Management of any business involves hundreds of decisions. Ethical issues occur in all decision making processes. Ethics in the context of organization or business constitutes right and wrong or good and bad in human conduct. It is concerned with the issues of morality that arises in any situation where employers and employees come together for the specific purpose of producing commodity or rendering services for the purpose of making profits. Business ethics is the study of business situations, activities, and decisions where issues of right and wrong are addressed. Business ethics is currently a very prominent business topic, and debates and dilemmas surrounding business ethics have attracted a lot of attention from various quarters. For a start, consumers and pressure groups have increasingly demanded that firms seek out more ethical and ecologically sounder ways of doing business. And even firms themselves appear to be increasingly recognizing that being ethical may actually be good for business. There are a lot of sources were found from where the basic ethical values are originated. Bhagawata Gita, Mahabharata, Ramayana and some prominent philosophers, thinkers are there who contribute a lot of ethical values to society. In this paper the researchers discuss some implications of such ethical values in context of an organization. This study will be based on secondary sources of information. In this paper the researchers also try to focus some unethical issues that prevails in India.
{"title":"Implications of Ethical Values in Business Management and Practices: A study in Retrospect","authors":"Achyut Krishna Borah, Enami Hazarika","doi":"10.5958/0976-478X.2015.00017.8","DOIUrl":"https://doi.org/10.5958/0976-478X.2015.00017.8","url":null,"abstract":"The ethics word is derived from the Greek word ‘ethica’ which originates from the substantive ethos. Ethos means the customs, usages or habits. Ethics is the science which evaluates that the conduct is appropriate or not. Ethics seeks to define moral ideas. The aim of ethics is to define the highest good of man as a member of the society. Management of any business involves hundreds of decisions. Ethical issues occur in all decision making processes. Ethics in the context of organization or business constitutes right and wrong or good and bad in human conduct. It is concerned with the issues of morality that arises in any situation where employers and employees come together for the specific purpose of producing commodity or rendering services for the purpose of making profits. Business ethics is the study of business situations, activities, and decisions where issues of right and wrong are addressed. Business ethics is currently a very prominent business topic, and debates and dilemmas surrounding business ethics have attracted a lot of attention from various quarters. For a start, consumers and pressure groups have increasingly demanded that firms seek out more ethical and ecologically sounder ways of doing business. And even firms themselves appear to be increasingly recognizing that being ethical may actually be good for business. There are a lot of sources were found from where the basic ethical values are originated. Bhagawata Gita, Mahabharata, Ramayana and some prominent philosophers, thinkers are there who contribute a lot of ethical values to society. In this paper the researchers discuss some implications of such ethical values in context of an organization. This study will be based on secondary sources of information. In this paper the researchers also try to focus some unethical issues that prevails in India.","PeriodicalId":168940,"journal":{"name":"Journal of Commerce and Management Thought","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121178340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}