DHARANA - Bhavan's International Journal of Business

Blockchain Technology and the Future of Accounting

2024-03-26T10:13:11+0530

This paper aims to investigate the implications of blockchain technology in improving the quality of financial information. To achieve this objective, the author has studied several published journals, newspaper articles, book series, and case studies. It is observed that blockchain technology can create a platform for organizations to disclose their information voluntarily in the short run while it decreases errors in financial disclosure, enhances the quality of accounting information and reduces information redundancy in the long run. A harmonized movement of accountants, auditors, regulatory authorities, and other relevant parties can extract the optimum benefits of blockchain technology in the accounting ecosystem. The findings of this study will encourage top management and policymakers to adopt blockchain in their business to increase the quality of data and the acceptability of the reports. This study indicates necessary ways outs to improve the quality of accounting information by applying blockchain technology. It further identifies potential threats in implementing blockchain technology and recommends appropriate remedies.

Psychological Burden - Pandemic and its Aftermath

2024-03-26T10:01:22+0530

On March 11^th 2020, the World Health Organization officially declared the outbreak of Coronavirus (COVID-19) caused by SARS-CoV-2 virus. Interestingly, Covid -19 affected not only the physical health but also the mental health of people especially, that of the vulnerable student community across the globe. A stable mental state is vital for students to attain tutorial success to fulfill their career aspirations and pursue their profession. The pandemic led to decreasing motivation, concentration, attention span & all social interactions creating an imbalance in student mindset. Anger, aggression, frustration & annoyance were also observed. The continuing pandemic situation calling for social isolation; lockdowns and new methodology of learning thru’ online classes further compounded the problem thereby taking a toll on the mental health of students with visible dysfunctional behavioral patterns during the pandemic and its aftermath. As predicted by experts the psychological burden of Covid-19 is likely to persist for several years and needs detail investigation. This study delves into the common mental health conditions experienced by Management students of Bengaluru.

Impact of COVID-19 on Mutual Funds in India

2024-03-26T09:41:14+0530

The global impact of the COVID-19 pandemic has left an indelible mark on various sectors, resulting in a significant downturn across most industries, with the notable exception being the pharmaceutical sector. This widespread economic turbulence has created a period of considerable uncertainty for investors in mutual funds. This research endeavours to conduct a comprehensive and in-depth analysis of the prevailing market conditions in the aftermath of the COVID-19 pandemic, with a particular focus on the mutual fund landscape. The primary objective is to scrutinize the circumstances faced by both individual investors and mutual fund trusts. Specifically, this article seeks to delve into the extent to which the pandemic has influenced the Mutual Funds Industry in India. It aims to draw comparisons between the situations that prevailed before the outbreak of Covid-19 and those that emerged in its wake. To collect and evaluate the necessary data for this analysis, the study has carefully selected the time frame spanning from December 2019 to June 2021. This period encompasses critical phases of the pandemic and its economic repercussions. The research relies on secondary data obtained from the official website of AMFA (Association of Mutual Funds in India), which offers a chronological record of Net Asset Management values. The results of this study aim to provide precise, insightful, and comparative information within the specified study period, shedding light on the impact of the pandemic on mutual fund investments in India.

A Study on Green Marketing Practices of Quick Service Restaurants at Bengaluru

2024-03-26T10:15:55+0530

Eating out is one of most liked habits of human community worldwide. In today’s scenario, going out and eating food is considered a favourite activity, people celebrate life events like birthdays, anniversaries, and family get-togethers, and spend quality time enjoying the ambiance, and special delicacies made by expert chefs. There is also specific reason like friend meetings, and formal and informal meetings happen at restaurants. Themed cafes are popular like “a lot of things happen over a cup of coffee” café coffee day, Star Bucks where the general public sits and works with laptops, discusses official/unofficial matters, and stay for long hours. The present study aims at understanding the consumer perspectives of green practices at quick service restaurants, as the globe is moving towards green initiatives to protect/save the planet for the main kind. It is also well understood that in India, the middle-aged and adolescent segment visits restaurants /cafes more often. The study entirely focuses on examining the Green Practices that are used by Quick Service Restaurants (QSR). The data was collected online by using google forms. The findings land on the perspective that most are using environment-friendly processes in some or the other form.

Modernization of Agriculture: An Essence of Agriculture 4.0

2024-03-26T10:07:15+0530

Agriculture 4.0 signifies the transition from a conventional to a modern approach through the use of artificial intelligence, robotics, or other smart gadgets. The use of technology boosts the efficiency of farmers and enhances their earnings. Considering that both the Union and State Governments are willing to construct digital infrastructure and educate farmers. The first step toward modernizing agriculture is to enhance digital awareness among farmers. This study aims to comprehend the government's digital programs and Information and Communication Technology (ICT) initiatives, farmers' awareness levels, and the limiting factors for the implementation of digital inclusion programs. The research was carried out in the Tumkuru district of Karnataka, and both primary and secondary data were used. The outcomes suggest that the majority of farmers have a basic understanding of ICT tools and are willing to participate in the digitization process.

Impact of COVID-19 Crisis on the UPI usage by Street Vendors in Bengaluru

2024-03-26T09:53:17+0530

COVID-19 – ‘Ringmaster of the crisis’, has brought in high tides, indicating massive fluctuations, in the world’s business activities. Amongst them, the most affected were the street vendors. Small shops, street vending and petty trading activities form the essential core of informal economic sectors in developing nations. During the pandemic, UPI featuring with contactless, swift, and hassle-free payments, has contributed to financial inclusion digitally, which in turn has resulted in small street vendors adapting to the same. The researchers have collected primary data from 50 street vendors within Bengaluru through personal interviews, employing a well-structured schedule of questions, and the timeline of data collected is relevant to the first wave of COVID-19. Similarly, secondary data was collected from news articles, journals, previously published research papers and other survey statistics for the same timeline. The collected data was tested using Cronbach's alpha and t-test through Microsoft excel. The collective outcome of the study revealed that the impact of the pandemic demonstrated a dominant upward trend in UPI usage by small street vendors within Bengaluru.

Upskilling Rural Women for Toy Making through Skill India Movement: With Special Reference to Channapatna Toy Making

2024-03-26T10:10:06+0530

Upskilling women by empowering them through Women Entrepreneurship. Women Entrepreneur is a person who accepts a challenging role to meet her personal needs and become economically independent. Many women have this quality, but they never got a platform to show their talents and hence, their real abilities are not revealed. Women in India are taking more responsibilities in bringing up children and maintaining a better home with love and affection. At the family level, the task of coordinating various activities in a more effective manner, without feeling the pinch of inconveniences, is being carried out by the women folk. This paper focuses on toy making through upskilling women entrepreneurs in India, especially in toy making industry with special reference to Channapatna toys. Women are equally competent in running businesses but lacks behind, in spite of the women empowerment movement in our country. There are social, cultural, and economic hurdles in the way of women entrepreneurship and the major problem is lack of entrepreneurial environment. In spite of their potential and talent, women are deprived of opportunities, information and education. Some of the major problems identified are women's family obligations, gender inequality, financial problems, low-risk-taking attitude and the male-female competition. The problems of women entrepreneurs can be eradicated by appropriate training, incentives, encouragement and motivation, social recognition of their entrepreneurial abilities, and family moral support. Women are also given proper training on the upliftment of the knowledge regarding the toy making.

AI and Machine Learning in Fintech Companies

2024-03-26T10:18:15+0530

The vast amount of data technology in organizations causes the need to understand the factors of how to use this data and for understanding. To make the most of the company's data there is a need to be an awareness of the latest trends and technology in the business analytics space. These predictions will help organizations prepare for the future of business analytics and stay agile. Technology disruption and dramatic shifts in consumer banking lay the basis for new banking S- curve business models, Further COVID-19 pandemic has accelerated these trends. This paper examines the Applications of Artificial Intelligence and Machine Learning, which are two related technologies that are playing a paramount role in Fintech companies in the present-day scenario. This paper explores the operational efficiency of Artificial Intelligence and Machine Learning capabilities and their future opportunities in Fintech Services. The present study adopts a conceptual Model. The study attempts to discover patterns in the usage and effectiveness of Artificial Intelligence and Machine Learning capabilities in FinTech Companies. The major implication of the research is fraud detection where data and machine learning an analytical solution can be embedded in the operational process and automatically isolate or minimize financial fraud. Artificial Intelligence and Machine learning help FinTech companies to detect sub spinous incidents instantaneously and expedite the time to respond. In addition, the applications of Artificial Intelligence and Machine Learning lead to operational efficiency in Fintech companies.

Contribution of Tourism Sector to State’s GSDP with Special Reference to South Indian States - A Comparative Study

2024-03-26T09:56:02+0530

India is known for diversity in every aspect. The physical geography of the nation has to endeavour in tourism. For developing countries such as India, tourism has been a boon in employment creation and revenue generation. In this particular research paper, the researchers have compared the contribution of tourism to State Gross Domestic product among southern Indian states. The study was based on secondary data. The study found that the tourism sector has been consistently contributing around 6 per cent to the total GSDP of each state. Out of these, Karnataka topped in terms of revenue generation, and Tamil Nadu topped in terms of foreign and domestic visits.

Impact of Excessive Workload on the Work-Life Balance of Police Personnel in Karnataka

2024-03-26T09:50:07+0530

Policing is a stressful job wherein, the workforce, performing duties in such stressful environments will be exposed to traumatic events and chronic stress in their line of duty. Irrespective of designations, policemen experience a lot of physical and mental health issues, addictions, extreme stress and pressure, excessive workload, and life-threatening situations. Several studies state that the work culture and constant stressful environment faced by the policemen make them victims to smoking and alcohol addictions. Despite the power and possession, policing is content of all such negative elements and yet there is still no permanent cure for the issues. Theories of Management suggest that there is always a solution for every problem in hand. The researchers, in this study emphasize on the inculcation of managerial aspects in the Police work culture. This study is focusing on the assessment of influence of excessive workload on the work-life balance practices of Karnataka State Police (KSP). The current study also emphasizes the positive outcomes of an effective managerial education in maintaining a healthy work-life balance among the Police Professionals. The researchers have attempted to enlighten the importance of efficient human resource management practices to safeguard the personal and professional aspects of Police personnel. The findings of the study showcase the numerous advantages of efficient managerial training and education in handling excessive workload and efficient balancing skills to enhance healthy work-life balance practices among the Police personnel in Karnataka.

Implications of Priority Sector Lending on Capital Adequacy Ratio: An Evaluative Study on Non- Performing Assets

2024-03-26T10:04:41+0530

The survival and growth of banking industry is depends upon the credit creation ability and debt recovering capacity. In Indian context the banking institutions are struggling from growing outstanding debts termed as Non-Performing Assets (NPA). To avoid this and generate attractive revenue earlier banks were offering loans to creditworthy individual and large established business by ignoring those sectors whose development is much needed to develop the country and social welfare. The norms of priority sector lending introduced by the government mandate the banks to provide loans to priority sector. The particular research aims to evaluate the impact of total NPA in general and NPA of priority sectors in particular on the capital adequacy by examining the share of priority sectors NPA in total NPA. The study concluded that Indian banks are fundamentally strong with significantly higher capital adequacy ratio while comparing to Basel III standards. So that the banks can extend liberalized advances to priority sectors.

Assessing the Necessity and Impact of Caste-Based Reservations among the Dravidians

2024-03-26T09:37:51+0530

In this study, the Dravidian community's need for and effects of caste-based reservations are investigated. Caste-based reservations, a measure put in place in India to rectify historical societal imbalances, have come under intense scrutiny and controversy. The Dravidian community, a sizable ethnic group in Southern India with a distinctive historical and social setting, is the subject of this study. This study's main goal is to determine if caste-based reservations are still required to solve socioeconomic inequities among Dravidians. To achieve this, a comprehensive analysis of the historical background, policy implementation, and current socio-economic indicators within the Dravidian community is conducted. The study identifies both positive outcomes, such as increased access to education and representation in government, as well as areas requiring continued attention, such as intra-caste disparities and the need for policy refinement. By examining the specific case of the Dravidians, this study contributes to a deeper understanding of the effectiveness and necessity of such policies in addressing historical social inequalities.

A Ringside Seat to History, an Autobiography by Ambassador Alan Pascal Nazareth

2023-07-30T17:23:41+0530

No Abstract.

The Talent Management Handbook

2023-07-10T10:54:11+0530

No Abstract

Marketing Management

2023-10-11T11:01:07+0530

No Abstract.