Pub Date : 1900-01-01DOI: 10.5958/2231-0657.2019.00025.9
Aditi Mishra, Brajaballav Kar
{"title":"Review of Flea Market in India and Evidence from Bhubaneswar","authors":"Aditi Mishra, Brajaballav Kar","doi":"10.5958/2231-0657.2019.00025.9","DOIUrl":"https://doi.org/10.5958/2231-0657.2019.00025.9","url":null,"abstract":"","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"375 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":"123530053","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: 10.5958/2231-0657.2019.00007.7
T. Mahapatra, Tushar Kanta Pany
{"title":"Employees Loyalty: An Exploration of Factors Achieving Organisational Excellence","authors":"T. Mahapatra, Tushar Kanta Pany","doi":"10.5958/2231-0657.2019.00007.7","DOIUrl":"https://doi.org/10.5958/2231-0657.2019.00007.7","url":null,"abstract":"","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"20 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":"125049770","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.2231-0657.13.3.022
C. Satpathy, Sasmita Mishra
Working capital management has its impact on the liquidity and profitability of a firm. This study examined the influence of working capital management on corporate profitability in The India Cement Limited. The relationship between the dependent variable, return on investment (ROI), and the independent variables (some important ratios relating to working capital management) was assessed for a period of 11 years (2001–2011). A stepwise linear multiple regression analysis (MRA) was conducted to assess the impact of working capital management on the ROI. The study of MRA revealed that the slope of regression line associated with current asset to sales ratio (CASR) shows a statistically significant negative impact of the CASR on the profitability of the company during the study period.
{"title":"Impact of Working Capital Management on Profitability - A Case of the India Cement Limited","authors":"C. Satpathy, Sasmita Mishra","doi":"10.5958/J.2231-0657.13.3.022","DOIUrl":"https://doi.org/10.5958/J.2231-0657.13.3.022","url":null,"abstract":"Working capital management has its impact on the liquidity and profitability of a firm. This study examined the influence of working capital management on corporate profitability in The India Cement Limited. The relationship between the dependent variable, return on investment (ROI), and the independent variables (some important ratios relating to working capital management) was assessed for a period of 11 years (2001–2011). A stepwise linear multiple regression analysis (MRA) was conducted to assess the impact of working capital management on the ROI. The study of MRA revealed that the slope of regression line associated with current asset to sales ratio (CASR) shows a statistically significant negative impact of the CASR on the profitability of the company during the study period.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"63 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":"122119862","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: 10.5958/2231-0657.2018.00023.X
S. Dey, A. K. Jena
Tax constitutes a major source of revenue to the Government for public spending. Among different types of taxes, indirect tax contributes a substantial part in the total revenue. There were more than 27 types of indirect taxes in India till July 2017. Further, the indirect tax system in India was very complex and cumbersome to comply with and resulted in disparity of prices of goods and services in different states. The introduction of goods and services tax, from 1st July 2017, is the single biggest indirect tax reforms undertaken since our independence to promote commerce and industry. Further, it brought all indirect taxes into one single tax to mitigate cascading or double taxation problems and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25–30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. The objective of this paper is to study the related literatures on goods and services tax in India. It also aims to identify the problems in Goods and Services Tax system even after 1 year since it was implemented.
{"title":"Impact of GST on Indirect Tax Revenue: Appraisal of Literature","authors":"S. Dey, A. K. Jena","doi":"10.5958/2231-0657.2018.00023.X","DOIUrl":"https://doi.org/10.5958/2231-0657.2018.00023.X","url":null,"abstract":"Tax constitutes a major source of revenue to the Government for public spending. Among different types of taxes, indirect tax contributes a substantial part in the total revenue. There were more than 27 types of indirect taxes in India till July 2017. Further, the indirect tax system in India was very complex and cumbersome to comply with and resulted in disparity of prices of goods and services in different states. The introduction of goods and services tax, from 1st July 2017, is the single biggest indirect tax reforms undertaken since our independence to promote commerce and industry. Further, it brought all indirect taxes into one single tax to mitigate cascading or double taxation problems and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25–30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. The objective of this paper is to study the related literatures on goods and services tax in India. It also aims to identify the problems in Goods and Services Tax system even after 1 year since it was implemented.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"2011 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":"123820042","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: 10.5958/2231-0657.2018.00014.9
K. Das
Tourism in Odisha is the emerging sector having huge potential for growth in this sector. But the state fails to figure in top 10 states in tourism of the country. Thus, it requires development of basic infrastructure dynamic policies to attract tourist and figure in the world tourism map. The objective of the paper is to analyse the growth and performance of tourism sector in Odisha and challenges to face over the period to achieve the desired goal. During the study, it was found that the foreign tourist growth rate during the period 2015 was 4.5 per cent, whereas the world average growth rate was 4.1 per cent. Of the total tourist of India, the share of Odisha is about 1 per cent only. During 2015–2016, the tourists arrived to the state were 11,853,088 against 10,862,048 in 2014–2015 with a growth rate of 9.12 per cent over previous year. This steady increase in tourist arrival is because of regular and extensive marketing. United Kingdom and USA were the major tourist generating markets for Odisha during the year 2015 with 8,921 and 7,847 tourists, respectively, out of the total tourist arrival of 66,971, followed by France, Germany, China, Japan, Italy, the Netherlands, Australia and Malaysia. West Bengal continued to be the major tourist-generating state for Odisha contributing 14 per cent of the total domestic tourists during 2015 followed by Maharashtra, Madhya Pradesh, Andhra Pradesh, Chhattisgarh, Uttar Pradesh and Jharkhand.
{"title":"Trends and challenges for tourism in Odisha - A way forward","authors":"K. Das","doi":"10.5958/2231-0657.2018.00014.9","DOIUrl":"https://doi.org/10.5958/2231-0657.2018.00014.9","url":null,"abstract":"Tourism in Odisha is the emerging sector having huge potential for growth in this sector. But the state fails to figure in top 10 states in tourism of the country. Thus, it requires development of basic infrastructure dynamic policies to attract tourist and figure in the world tourism map. The objective of the paper is to analyse the growth and performance of tourism sector in Odisha and challenges to face over the period to achieve the desired goal. During the study, it was found that the foreign tourist growth rate during the period 2015 was 4.5 per cent, whereas the world average growth rate was 4.1 per cent. Of the total tourist of India, the share of Odisha is about 1 per cent only. During 2015–2016, the tourists arrived to the state were 11,853,088 against 10,862,048 in 2014–2015 with a growth rate of 9.12 per cent over previous year. This steady increase in tourist arrival is because of regular and extensive marketing. United Kingdom and USA were the major tourist generating markets for Odisha during the year 2015 with 8,921 and 7,847 tourists, respectively, out of the total tourist arrival of 66,971, followed by France, Germany, China, Japan, Italy, the Netherlands, Australia and Malaysia. West Bengal continued to be the major tourist-generating state for Odisha contributing 14 per cent of the total domestic tourists during 2015 followed by Maharashtra, Madhya Pradesh, Andhra Pradesh, Chhattisgarh, Uttar Pradesh and Jharkhand.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"1 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":"115081034","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: 10.5958/2231-0657.2016.00034.3
J. Tiwari, Rajendra Tiwari
In this article, we will prove that set of complex numbers C = a + ib, where a, b ∈ R and i = imaginary number also known as by iota (i = √-1), is the set of largest number, whereas the set of natural numbers N = {1, 2, 3, …, n, …} is the set of least numbers through logical approach of validity of argument using logic of Boolean algebra and through different algebraic operations. We shall verify through rule of detachment by applying them on identity relation N ⊂ W ⊂ I ⊂ Q ⊂ R ⊂ C or C ⊃ R ⊃ Q ⊃ I ⊃ W ⊃ N. It will be proved by using Boolean algebra table and different Boolean algebraic properties.
本文利用布尔代数的逻辑，通过论证有效性的逻辑方法，通过不同的代数运算，证明了复数集C = a + ib，其中a, b∈R, i =虚数也称为iota (i =√-1)是最大数的集合，而自然数集N ={1,2,3，…，N，…}是最小数的集合。我们将通过分离规则将它们应用于单位关系N∧W∧I∧Q∧R∧C或C、R、Q、I、W、N上进行验证，并利用布尔代数表和不同的布尔代数性质进行证明。
{"title":"The Theory of Propositional Logics in Reference of Boolean Algebra","authors":"J. Tiwari, Rajendra Tiwari","doi":"10.5958/2231-0657.2016.00034.3","DOIUrl":"https://doi.org/10.5958/2231-0657.2016.00034.3","url":null,"abstract":"In this article, we will prove that set of complex numbers C = a + ib, where a, b ∈ R and i = imaginary number also known as by iota (i = √-1), is the set of largest number, whereas the set of natural numbers N = {1, 2, 3, …, n, …} is the set of least numbers through logical approach of validity of argument using logic of Boolean algebra and through different algebraic operations. We shall verify through rule of detachment by applying them on identity relation N ⊂ W ⊂ I ⊂ Q ⊂ R ⊂ C or C ⊃ R ⊃ Q ⊃ I ⊃ W ⊃ N. It will be proved by using Boolean algebra table and different Boolean algebraic properties.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"1 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":"129708820","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: 10.5958/2231-0657.2016.00027.6
S. Dutta
It cannot be overemphasized that climate change mitigation has been catapulted high into the political agenda and the global community is concerned about how to cope up with the debilitating effect of climate change. With the growth of the industry there has been a substantial increase in the greenhouse gas concentration resulting in increasing temperature of the earth. Improved understanding and increased preparedness of the business organizations can effectively respond to climate change problem. This paper attempts to analyse how climate change mitigation is positioned within the wider field of sustainable development. This paper also demonstrated that a greater awareness of climate change from business perspectives is necessary if the goal of sustainable development is to be achieved.
{"title":"Business and Sustainable Development – A Study from Climate Changes Perspectives","authors":"S. Dutta","doi":"10.5958/2231-0657.2016.00027.6","DOIUrl":"https://doi.org/10.5958/2231-0657.2016.00027.6","url":null,"abstract":"It cannot be overemphasized that climate change mitigation has been catapulted high into the political agenda and the global community is concerned about how to cope up with the debilitating effect of climate change. With the growth of the industry there has been a substantial increase in the greenhouse gas concentration resulting in increasing temperature of the earth. Improved understanding and increased preparedness of the business organizations can effectively respond to climate change problem. This paper attempts to analyse how climate change mitigation is positioned within the wider field of sustainable development. This paper also demonstrated that a greater awareness of climate change from business perspectives is necessary if the goal of sustainable development is to be achieved.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","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":"114629003","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: 10.5958/2231-0657.2015.00002.6
D. Mahapatra, A. Mohanty
The banks which were in existence prior to the initiation of financial sector reforms in the early 1990s are known as old generation banks. The banks which came into being in the post-reforms period are known as new generation banks. Foreign banks can operate in India through their branches. Besides these five major groups, a new institution by the name Regional Rural Banks (RRBs) was created in 1975 in the rural areas of the country specifically to meet the credit needs of these areas. The Public Sector Banks (PSBs) are bigger in terms of the size of their total assets, deposits or credit and wider branch network spread across the rural and urban areas of the country. Thus, in terms of business per branch, they lag behind the private sector banks and the foreign banks considerably. As can be observed, foreign banks in India enjoy the highest spread as compared to private sector banks. In terms of noninterest income also foreign banks stand way ahead. Overall, the net profit of the foreign banks is higher as compared to those of the domestic banks. As bank licenses is concerned, regarding private sector banks: 11 were issued in the first round in 1993, and just two in 2003. From the first lot, only five survived, the rest fell by the wayside or reside in the belly of other. Two decades into banking reforms, the entry of new players has lead to a stiff fight for market share, but the numbers are skewed. In 2010, the RBI released a discussion paper for foreign banks to operate as wholly owned subsidiaries. Key changes envisaged are: (I) It is important that foreign banks are on share balance sheet and off balance sheet credit equivalent higher than 0.25 percent of the industry total. Further Foreign banks are need to convert to a subsidiary structure which emphasized priority sector lending targets, branch expansion opportunity (automatic approval in Tir IV to VI locations). These changes will have significant impact since large global banks operating in India have always sought an even playing field, specifically around branch expansion.
{"title":"Performance of Best and Worst Selected Foreign Banks of India: An Analytical Study","authors":"D. Mahapatra, A. Mohanty","doi":"10.5958/2231-0657.2015.00002.6","DOIUrl":"https://doi.org/10.5958/2231-0657.2015.00002.6","url":null,"abstract":"The banks which were in existence prior to the initiation of financial sector reforms in the early 1990s are known as old generation banks. The banks which came into being in the post-reforms period are known as new generation banks. Foreign banks can operate in India through their branches. Besides these five major groups, a new institution by the name Regional Rural Banks (RRBs) was created in 1975 in the rural areas of the country specifically to meet the credit needs of these areas. The Public Sector Banks (PSBs) are bigger in terms of the size of their total assets, deposits or credit and wider branch network spread across the rural and urban areas of the country. Thus, in terms of business per branch, they lag behind the private sector banks and the foreign banks considerably. As can be observed, foreign banks in India enjoy the highest spread as compared to private sector banks. In terms of noninterest income also foreign banks stand way ahead. Overall, the net profit of the foreign banks is higher as compared to those of the domestic banks. As bank licenses is concerned, regarding private sector banks: 11 were issued in the first round in 1993, and just two in 2003. From the first lot, only five survived, the rest fell by the wayside or reside in the belly of other. Two decades into banking reforms, the entry of new players has lead to a stiff fight for market share, but the numbers are skewed. In 2010, the RBI released a discussion paper for foreign banks to operate as wholly owned subsidiaries. Key changes envisaged are: (I) It is important that foreign banks are on share balance sheet and off balance sheet credit equivalent higher than 0.25 percent of the industry total. Further Foreign banks are need to convert to a subsidiary structure which emphasized priority sector lending targets, branch expansion opportunity (automatic approval in Tir IV to VI locations). These changes will have significant impact since large global banks operating in India have always sought an even playing field, specifically around branch expansion.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"28 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":"127624509","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: 10.5958/2231-0657.2021.00005.7
S. Dutta
{"title":"Renewable Energy-Energising the Green Future","authors":"S. Dutta","doi":"10.5958/2231-0657.2021.00005.7","DOIUrl":"https://doi.org/10.5958/2231-0657.2021.00005.7","url":null,"abstract":"","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"32 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":"134015455","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}
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