Pub Date : 1900-01-01DOI: 10.5958/2231-0657.2016.00023.9
S. Moid
India is a country where ritual and tradition play an important role in human life, they follow rituals and tradition according to their culture and religion; keeping in mind the importance of these rituals and tradition, this study has been conducted. The ultimate object of this study is to find out the significance of the concept Shubh and Laabh in the books of accounts. For this purpose, the researcher has used survey method followed by non-probability convenience sampling and found that there is a relevance of Shubh and Laabh in the books of accounts not only in traditional but also modern business. It is observed that religious beliefs and practices still occupy a prominent place in traditional as well as modern establishments. Traders believe that pleasing their Gods in traditional way is more important than any form of Corporate Social Responsibility CSR activities for bringing good luck, fortune and profitability of their concerns.
{"title":"Spiritual Aspect of Accounting: A Case Study on Application of Shubh Laabh in Book Keeping","authors":"S. Moid","doi":"10.5958/2231-0657.2016.00023.9","DOIUrl":"https://doi.org/10.5958/2231-0657.2016.00023.9","url":null,"abstract":"India is a country where ritual and tradition play an important role in human life, they follow rituals and tradition according to their culture and religion; keeping in mind the importance of these rituals and tradition, this study has been conducted. The ultimate object of this study is to find out the significance of the concept Shubh and Laabh in the books of accounts. For this purpose, the researcher has used survey method followed by non-probability convenience sampling and found that there is a relevance of Shubh and Laabh in the books of accounts not only in traditional but also modern business. It is observed that religious beliefs and practices still occupy a prominent place in traditional as well as modern establishments. Traders believe that pleasing their Gods in traditional way is more important than any form of Corporate Social Responsibility CSR activities for bringing good luck, fortune and profitability of their concerns.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","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":"129672678","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: 10.5958/2231-0657.2019.00017.x
C. S. Rao
{"title":"Planning at the Grass Roots Level: An Indispensable Exercise in Indian Context","authors":"C. S. Rao","doi":"10.5958/2231-0657.2019.00017.x","DOIUrl":"https://doi.org/10.5958/2231-0657.2019.00017.x","url":null,"abstract":"","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"25 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":"125711945","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: 10.5958/2231-0657.2019.00009.0
O. Agrawal, Nitin Bansal, P. Bansal
The primary motive of this research is to find the determinants influencing the capital structure of the Indian companies of IT, Automobile, Petroleum industries. Review of capital structure theories has been done to find the determinants influencing the capital structure of selected companies of IT, Automobile and Petroleum Industries. This study used panel data of five largest companies of each industry during 2004 to 2018. Linear panel regression model has been used to check the relation of DE ratio with the NPR, CR, ROA and ROCE. Descriptive statistics and unit root test also used to check the reliability of data. The results suggested that NPR, CR, ROA and ROCE are having influence on the debtequity ratio which is a measure of capital structure. And there is different impact of all the measures on different industries. It is very important to know the factor influencing the capital structure, it seems very useful in deciding the ratio of debt and equity in capitalization. This research maybe useful in deciding the capital structure of the Indian companies which are of large capitalization.
{"title":"Determinants of Capital Structure: A Study of Indian Companies","authors":"O. Agrawal, Nitin Bansal, P. Bansal","doi":"10.5958/2231-0657.2019.00009.0","DOIUrl":"https://doi.org/10.5958/2231-0657.2019.00009.0","url":null,"abstract":"The primary motive of this research is to find the determinants influencing the capital structure of the Indian companies of IT, Automobile, Petroleum industries. Review of capital structure theories has been done to find the determinants influencing the capital structure of selected companies of IT, Automobile and Petroleum Industries. This study used panel data of five largest companies of each industry during 2004 to 2018. Linear panel regression model has been used to check the relation of DE ratio with the NPR, CR, ROA and ROCE. Descriptive statistics and unit root test also used to check the reliability of data. The results suggested that NPR, CR, ROA and ROCE are having influence on the debtequity ratio which is a measure of capital structure. And there is different impact of all the measures on different industries. It is very important to know the factor influencing the capital structure, it seems very useful in deciding the ratio of debt and equity in capitalization. This research maybe useful in deciding the capital structure of the Indian companies which are of large capitalization.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"18 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":"126339335","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: 10.5958/2231-0657.2016.00024.0
Suyash N. Bhatt
{"title":"Tell Your Friend, Only as Much; as Your Enemy Needs to Know: A Saga of Microsoft and Nokia","authors":"Suyash N. Bhatt","doi":"10.5958/2231-0657.2016.00024.0","DOIUrl":"https://doi.org/10.5958/2231-0657.2016.00024.0","url":null,"abstract":"","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"18 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":"127620807","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: 10.5958/2231-0657.2017.00028.3
L. .. Bhagat
Rapid loss of spiritual values in the society is a matter of grave concern to the educational institutions in India. The inculcation of values and spirituality in education system is the dire need of the day. Eastern ethical flavour is required to be added in the contemporary leadership theories drawn from western perspective. Educational Social Responsibility (ESR), a new keyword based on the philosophy of ‘work’ and ‘ethics’, may prove to be a behaviouristic approach to spiritual revival in education system. ESR is very much helpful in achieving sustainable development through ethical leadership by formulating and implementing social responsibility activities for the weaker sections of the society. An attempt has been made in this article to examine the spiritual concerns of the educational institutions at work place and suggest measures for greater benefits to the society and sustainable development of the educational institutions.
{"title":"Educational Social Responsibility, Ethical Leadership and Sustainable Development: Some Spiritual Concerns*","authors":"L. .. Bhagat","doi":"10.5958/2231-0657.2017.00028.3","DOIUrl":"https://doi.org/10.5958/2231-0657.2017.00028.3","url":null,"abstract":"Rapid loss of spiritual values in the society is a matter of grave concern to the educational institutions in India. The inculcation of values and spirituality in education system is the dire need of the day. Eastern ethical flavour is required to be added in the contemporary leadership theories drawn from western perspective. Educational Social Responsibility (ESR), a new keyword based on the philosophy of ‘work’ and ‘ethics’, may prove to be a behaviouristic approach to spiritual revival in education system. ESR is very much helpful in achieving sustainable development through ethical leadership by formulating and implementing social responsibility activities for the weaker sections of the society. An attempt has been made in this article to examine the spiritual concerns of the educational institutions at work place and suggest measures for greater benefits to the society and sustainable development of the educational institutions.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"56 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":"121719787","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: 10.5958/2231-0657.2015.00006.3
P. K. Padhi
The overall development of the economy generally depends on its banking sector and its stability in the functioning. Non-performing assets (NPAs) are one of the foremost concerns for banks in India. NPAs generally reflect the performance of banks. A high level of NPAs suggests high probability of a large number of credit defaults by which the profitability of the bank is got effected. In a developing country, banking is seen as an imperative mechanism of development, where NPAs are playing a crucial role in the growth of the economy. NPAs are not merely nonremunerative, but they add cost to the credit management. The NPA growth involves the necessity of provisions, which reduces the overall profits and shareholders’ value. The problem of NPAs is not only affecting the banks but also the whole economy. In this regard, the present paper is an attempt to analyze the impact of NPAs on profitability of public sector banks especially Andhra Bank with a comparative analysis of these two.
{"title":"NPA in Banking Sector in Post-Reform Period: An Empirical Study of Andhra Bank","authors":"P. K. Padhi","doi":"10.5958/2231-0657.2015.00006.3","DOIUrl":"https://doi.org/10.5958/2231-0657.2015.00006.3","url":null,"abstract":"The overall development of the economy generally depends on its banking sector and its stability in the functioning. Non-performing assets (NPAs) are one of the foremost concerns for banks in India. NPAs generally reflect the performance of banks. A high level of NPAs suggests high probability of a large number of credit defaults by which the profitability of the bank is got effected. In a developing country, banking is seen as an imperative mechanism of development, where NPAs are playing a crucial role in the growth of the economy. NPAs are not merely nonremunerative, but they add cost to the credit management. The NPA growth involves the necessity of provisions, which reduces the overall profits and shareholders’ value. The problem of NPAs is not only affecting the banks but also the whole economy. In this regard, the present paper is an attempt to analyze the impact of NPAs on profitability of public sector banks especially Andhra Bank with a comparative analysis of these two.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"14 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":"121870394","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: 10.5958/2231-0657.2016.00004.5
C. M. Gowri, M. Venkataramanaiah
Banking is known to be as an age-old practice since ancient times to the modern business world. Modern banking sector is considered as the life blood of the financial system. It plays a vital role to stimulate economy in order to achieve its economical and social objectives. Meantime, world banking sector is experiencing the menace of non-performing assets (NPAs) due to a variety of reasons. As a developing economy, Indian banking sector is also not exceptional to the quandary of NPAs. This article examines the progress of scheduled commercial banks India with reference to prevalence, progress and recovery of NPAs.
{"title":"Prevalence, Progress and Recovery of Non-Performing Assets in Scheduled Commercial Banks","authors":"C. M. Gowri, M. Venkataramanaiah","doi":"10.5958/2231-0657.2016.00004.5","DOIUrl":"https://doi.org/10.5958/2231-0657.2016.00004.5","url":null,"abstract":"Banking is known to be as an age-old practice since ancient times to the modern business world. Modern banking sector is considered as the life blood of the financial system. It plays a vital role to stimulate economy in order to achieve its economical and social objectives. Meantime, world banking sector is experiencing the menace of non-performing assets (NPAs) due to a variety of reasons. As a developing economy, Indian banking sector is also not exceptional to the quandary of NPAs. This article examines the progress of scheduled commercial banks India with reference to prevalence, progress and recovery of NPAs.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"51 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":"125764841","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: 10.5958/2231-0657.2015.00005.1
S. Saxena
A brand identity is an outward expression of the brand, including its name and visual appearance. The brand's identity is its fundamental means of consumer recognition and symbolises the brand's differentiation form competitors. It is important to note that a brand identity refers to the strategic goal for a brand, while the brand image is what currently resides in the minds of consumers. How should a brand and marketing manager develop a set of successful brand identities? This paper ties together several extant researches in this area and provides a comprehensive framework in terms of guidelines for creating and building successful brand identities. A successful brand has high awareness, depicts a desirable and unique image, gets easy recognition and is highly trusted by customers. The first critical step to achieve this level of success with the customer is to have an excellent brand identity However, the extant literature does not provide any research that brings all the elements together to provide an overall understanding of what brand identity is, and what steps are required for establishing a powerful set of brand identities. Therefore, the objective of this paper is to assist a marketing manager understand the various elements associated with brand identities and suggest a framework to help a company establish its brand identity for successful branding.
{"title":"Brand Identity – Visual and Verbal Expression of Brand","authors":"S. Saxena","doi":"10.5958/2231-0657.2015.00005.1","DOIUrl":"https://doi.org/10.5958/2231-0657.2015.00005.1","url":null,"abstract":"A brand identity is an outward expression of the brand, including its name and visual appearance. The brand's identity is its fundamental means of consumer recognition and symbolises the brand's differentiation form competitors. It is important to note that a brand identity refers to the strategic goal for a brand, while the brand image is what currently resides in the minds of consumers. How should a brand and marketing manager develop a set of successful brand identities? This paper ties together several extant researches in this area and provides a comprehensive framework in terms of guidelines for creating and building successful brand identities. A successful brand has high awareness, depicts a desirable and unique image, gets easy recognition and is highly trusted by customers. The first critical step to achieve this level of success with the customer is to have an excellent brand identity However, the extant literature does not provide any research that brings all the elements together to provide an overall understanding of what brand identity is, and what steps are required for establishing a powerful set of brand identities. Therefore, the objective of this paper is to assist a marketing manager understand the various elements associated with brand identities and suggest a framework to help a company establish its brand identity for successful branding.","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"76 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":"124200977","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: 10.5958/2231-0657.2019.00001.6
Shashank Kathpal
{"title":"Investigating the Impact of Service Quality on Customer Delight","authors":"Shashank Kathpal","doi":"10.5958/2231-0657.2019.00001.6","DOIUrl":"https://doi.org/10.5958/2231-0657.2019.00001.6","url":null,"abstract":"","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"142 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":"124211984","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: 10.5958/2231-0657.2017.00007.6
P. Jha, Manjusmita Dash
{"title":"Management of Natural Resources and Sustainable Development in India with Reference to Agricultural Sector","authors":"P. Jha, Manjusmita Dash","doi":"10.5958/2231-0657.2017.00007.6","DOIUrl":"https://doi.org/10.5958/2231-0657.2017.00007.6","url":null,"abstract":"","PeriodicalId":268303,"journal":{"name":"Siddhant- A Journal of Decision Making","volume":"15 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":"127674769","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：