Pankaj Sharma is a Senior Research Fellow at Sheth Damodardas School of Commerce, Gujarat University, Ahmedabad, Gujarat, India. Before joining the School of Commerce he worked as an Assistant Professor at Prin. M. C. Shah Commerce College, Navgujarat Campus, Ahmedabad, Gujarat. His areas of interest and work are forensic accounting, cloud accounting, collaborative accounting, social media advertising, marketing, education, corporate social responsibility, trade investment strategies of corporates, corporate performance measurement, etc. His research papers and articles are published in the national and international journals indexed in the Google Scholar, Semantic Scholar & Scopus database. He also acts as a guest reviewer of International Journals and also reviewed papers for Emerald Publisher's Journal. He was awarded the Research Excellence Award (Commerce & Accountancy) - 2020 in the Global Research Foundation Awards & Honours 2020 on the occasion of teacher's day.
The intertwining realms of global financial markets have become increasingly complex and intercon... more The intertwining realms of global financial markets have become increasingly complex and interconnected, with indices serving as barometers of economic health and indicators of market dynamics. This study aims to look into the complicated link between the NASDAQ and the NIFTY, attempting to untangle the nuanced relationships that control their co-movements. To meet this objective historical time series data for both indices has been collected for a period ranging from 1 st April 2021 to 31 st March 2023, for a comprehensive investigation. The data has been collected from BSE website and Yahoo finance. The study utilizes econometric tools like Johansen Co-integration test and Grangers causality in EViews Software. The analysis reveals that the past value of NIFTY granger causes NASDAQ and both the indices have a longterm equilibrium relationship. This study provides valuable insights for investors, analysts, and policymakers navigating the complexities of the global financial landscape.
In today's competitive world, the pursuit of quality higher education has become a top priority f... more In today's competitive world, the pursuit of quality higher education has become a top priority for many students and their families in India. As a result, the ranking of higher education institutions has gained significant importance. While rankings can provide valuable insights for students and policymakers, they should be viewed with caution and in conjunction with other information. This article is an attempt to know the intricacies of ranking higher education institutions in India by shedding light on its significance, methodologies, and challenges. This study concludes that the ranking of higher education institutions is of greater significance for global recognition, academic reputation, and the improved decision making of all the stakeholders. However, it also poses many challenges related to diverse educational ecosystem, data accuracy, unethical and manipulative practices, commercialisation of ranking, and neglect of regional variations. The education continuous to evolve and adopt to changing needs of society, in the similar way, to streamline rankings of HEI's the methodologies should also evolve to incorporate more holistic and inclusive approach that considers not only research but also teaching quality, inclusivity, and the unique contributions of each institution.
Instead of presenting the data as it is, financial statement editors may display it as what it sh... more Instead of presenting the data as it is, financial statement editors may display it as what it should be. Therefore there is a need to know the truthfulness, quality, reliability, and trustworthiness of reported and presented financial data. Thus, the main objective of this study is to identify the possibility of suspicion in the financial data of selected listed companies of Adani group. To meet this objective the collected financial data of selected companies has been analyzed using first digit, second digit, third digit, and fourth digit test of digital analysis of Benford's law. From the digital analysis it is found that there is somewhat deviation in actual financial data as compared to natural number distribution given in Benford's law. The deviation percentages highlight potential areas that may need more scrutiny to identify if there are any issues or discrepancies in the data. Further investigation is required to pinpoint the exact reasons behind these deviations and determine if they indicate fraudulent activities or other irregularities.
The corporates are becoming larger and giants by spreading their control, joint control, or influ... more The corporates are becoming larger and giants by spreading their control, joint control, or influence in domestic and foreign firms through trade investment for the expansion of business. Therefore the main objective of this study is to know the impact of trade investment strategies on firm value and solvency position of corporates. To meet this objective the data has been collected from 34 BSE listed companies. These companies are selected from automobile, FMCG, pharmaceutical, telecom, and information technology industry based on market capitalization and availability of data. The data has been analyzed using fixed effect panel regression analysis in STATA software. The study concludes that the trade investment strategies have significant impact on firm value. Therefore it is suggested to the corporates that in making trade investment decisions or corporate restructuring decisions this should be considered.
The main objective of this study is to know the impact of trade investment strategies on assets e... more The main objective of this study is to know the impact of trade investment strategies on assets efficiency and revenue to cash conversion capacity position of corporates. To meet this objective the data has been collected from 34 BSE listed companies. These companies are selected from automobile, FMCG, pharmaceutical, telecom, and information technology industry based on market capitalization and availability of data. The data has been analyzed using fixed effect panel regression analysis in STATA software. This study concludes that the trade investment strategies like investment in associates have significant impact on assets efficiency and the corporates should consider this in making corporate restructuring and investment decisions.
There are billions of people all over the world, who are engaged in accounting work and these peo... more There are billions of people all over the world, who are engaged in accounting work and these people have embedded many advanced technological changes in accounting functions over the time viz. software accounting, cloud accounting, collaborative accounting, robotic process automation, and artificial intelligence; this has broader social effects. Therefore the main objective of the study is to know the perception and acceptance of artificial intelligence technology in accounting by accounting professionals and others. To meet the relevant literature has been studied and the data has been collected through structured questionnaires from accounting professionals, businessmen, educators, and students. The partial least square structural equation modelling has been used in Smart PLS to analyse the data. The study concludes that the insecurity, attitude towards use, and perceived ease of use affects moderately to the intention to use artificial intelligence accounting and it will be the future of accounting but privacy and security is the major issues of concern.
This study directed to know the short term creditworthiness of selected FMCG companies, and abili... more This study directed to know the short term creditworthiness of selected FMCG companies, and ability to get credit termand to meet short term obligations towards suppliers and other parties. To meet this objective and to know short terms solvency position of company, data were collected from annual reports and financial statements of respective company for the 5 accounting periods ranging from 2013-14 to 2017-18. The collected components were analyzed in excel sheet and current ratio, liquid ratio, and operating cash flow ratio has been calculated. To make data more meaningful and understandable mean, standard deviation, coefficient of variance, crosstabulation and charts were used. This study concludes thatITC is managing liquidity by having adequate and ideal current assets while Colgate and HUL are depending upon cash generated from operations of the business to meet short term obligations that indicates strong short term creditworthiness of all the selected companies; they can easily get the credit terms from their suppliers and short term loans from banking and financial institutions.
From the visionary thinking the sustainable development is must for the survival of future genera... more From the visionary thinking the sustainable development is must for the survival of future generation and humans. For the sustainable development the economy should have sustainable competitiveness. Therefore the main objective of this study is to compare the sustainability competitiveness of SAARC and G7 nations. To meet this objective the data has been collected from the official reports on global sustainability competitiveness index. The main five pillars of this index viz. natural capital, resource efficiency, intellectual capital, governance performance, and social capital are compared between nations and group of nations. To get statistically significant results the independent sample t-test, One-Way ANOVA, and Post-hoc Tukey test has been performed. In case of SAARC nations the results indicates that the Pakistan, Bangladesh, India, and Sri Lanka are having lower sustainability competitiveness as compared to the Maldives, Bhutan, and Nepal. In case of G7 nations the results indicates that the US, Italy, and Canada are having lower sustainability competitiveness as compared to the Japan, France, UK, and Germany. In further investigation of the data it is observed that the sustainability competitiveness of G7 nations is higher as compare to the SAARC nations. The results of this study will be helpful to the nations, NGOs, and several world organisations working for sustainable development of the nations and universe.
The Corporate social responsibility concentrates on corporate goals to "give back to the society"... more The Corporate social responsibility concentrates on corporate goals to "give back to the society" or be converted into "agents of positive social change". Therefore it is important to understand the people's perception for corporate social responsibility and their investment preference in companies contributing to CSR. To know people's perception of CSR the descriptive research design has been used and the data has been collected from 285 individuals of Ahmedabad city through structured questionnaire using random sampling method in the month of January and February 2021. The collected data has been tabulated and analyzed using frequency count, percentage, chi-square test, and multiple-regression. This study found that eighty five percent of the respondents are aware of CSR. The respondents believe that CCCSR are responsible companies and therefor people spread positive word-of-mouth for these companies but people are not ready to pay higher price for the products and services offered by these companies. Therefor companies should invest in CSR and this investment gives handsome financial and non-financial returns in the form of improved company reputation, customer satisfaction, trustworthiness, customer loyalty, investors' confidence etc.
Kaav International Journal of Economics, Commerce & Business Management, 2020
This article is directed to describe the future prospects of India towards
becoming a superpower ... more This article is directed to describe the future prospects of India towards becoming a superpower nation worldwide. For this purpose, the information & data were collected from the Indian Ministers’ speeches, authentic & reliable published news, internet sources, journals, latest published reports of WHO, WFP, and other organizations. The collected data and information was analysed and linked in a way that met the objectives of the study. The study found that during this on-going COVID-19 lockdown, India is least affected country compared to other similar countries and it has also emerged as a global leader because of its measures taken in the country and by giving hand of help to many countries in this panic situation. This study found that many multinational corporations have decided to shift to India for its business and Indian government is also planning for discounting the opportunity by making necessary structural reforms in the country. This study also found that the demand for agricultural products will increase in the future and India is planning to boost its agrarian economy and benefiting farmers. This study concludes that the country will make "Brand India" with 'Make in India' and agricultural exports across the globe. The Indian economy will boost with sustainable development along with conservation of environmental and natural resources. The next era is of India and it will be the cultural, environmental, natural and economic superpower nation worldwide.
Purpose: The main objective of the study is to know customers' perceptions and reactions to decep... more Purpose: The main objective of the study is to know customers' perceptions and reactions to deceptive advertisements and explore the factors determining customer's perception of the reliability of advertisement. Methodology: The exploratory research design used and data were collected from 117 respondents through the questionnaire. To make data more meaningful and understandable; the collected data were coded in excel, exported to SPSS for further analysis; and statistical tools like cross-tabulation, chi-square, Phi, Cramer's V, Multiple Regression were calculated using IBM SPSS. Findings: It is found that if the customer feels or identify any deceptive advertisement he/she will stop using the product or brand and spread negative word of mouth that can harm both business's reputation and revenue, therefore, it is suggested that marketers should not use any unethical practices and provide the appropriate and right information to customers. Originality/Value: This study is first to describe how customers react to deceptive advertisements of hair care products. It also defines the relationship between customers' demographics & the way of reactions to deceptive advertisement. Moreover, the study is helpful to businesses, marketers, academicians, and researchers.
INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH , 2020
Social media is a platform for social interaction but marketers as a third party entered into the... more Social media is a platform for social interaction but marketers as a third party entered into the scene and there were knock of advertisements in digital social interaction. The study aimed to know whether social media advertisements are informational or intrusion for users and to know their perception about social media advertisements. To meet the objectives literature had been studied and data c ollected from primary sources through a questionnaire. The collected data had been analysed using MS Excel and IBM SPSS Statistics 20. The study found that users perceive social media advertisements as informational and not an intrusion, and they prefer to watch advertisements on social media platforms that offer entertainment and practical use of content to users.
INTERNATIONAL JOURNAL FOR INNOVATIVE RESEARCH IN MULTIDISCIPLINARY FIELD, 2019
This study is focused on one of the emerging system of accounting i.e. backflush accounting. This... more This study is focused on one of the emerging system of accounting i.e. backflush accounting. This study aimed to identify that whether this backflush costing is boon or effrontery in the field of accounting for businesses? To meet the objective of the study past studies, literature and articles are gone through. This study found that backflush costing simplifies the accounting process, requires fewer resources (time, men, and money) as compared to traditional costing. This study also found that this costing system does not provide detailed information of cost data and not fully compliance with generally accepted accounting principles. The study concluded that backflush costing is boon for businesses using JIT approach. The study suggested that companies having short manufacturing cycle and minimum inventory requirements should also adopt backflush costing and it will be boon for them.
This paper attempts to evaluate the trade investment strategies and its impact on financial perfo... more This paper attempts to evaluate the trade investment strategies and its impact on financial performance. To meet objective of the study data were collected from annual reports of the company and inserted into excel worksheet. The collected data were analyzed using accounting ratios. The statistical tools Mean, Standard deviation, and covariance were also used and these results were presented in tabular form to get better understanding of results. The study found that associates and joint ventures were generating good amount of return, and overall return on investment is double than the investment at cost which shows good investment strategies adopted by company from return viewpoint. The study concludes that the long term fundamental position of company is sound alone and that also maintained by trade investments, but performance and operational efficiency is not up to the mark in alone, so company had invested in such a way that increases overall performance and operational efficiency of business in consolidation.
This paper attempts to know the allocation & efficacy of societal initiatives of companies in nor... more This paper attempts to know the allocation & efficacy of societal initiatives of companies in north and south region of Gujarat. To meet objectives of the study,the data have been collected from secondary sources and tabulated to make them more understandable and meaningful. The conclusion from this study shows that the growth of societal initiatives during this study period is at low peak and there were unequal amount spent between districts for societal initiatives, whereas the companies are more focusing on education & health of limited districts. This study also suggests that there should be co ordination between companies and Government regarding with development of underdeveloped and developing regions of Gujarat state.
The intertwining realms of global financial markets have become increasingly complex and intercon... more The intertwining realms of global financial markets have become increasingly complex and interconnected, with indices serving as barometers of economic health and indicators of market dynamics. This study aims to look into the complicated link between the NASDAQ and the NIFTY, attempting to untangle the nuanced relationships that control their co-movements. To meet this objective historical time series data for both indices has been collected for a period ranging from 1 st April 2021 to 31 st March 2023, for a comprehensive investigation. The data has been collected from BSE website and Yahoo finance. The study utilizes econometric tools like Johansen Co-integration test and Grangers causality in EViews Software. The analysis reveals that the past value of NIFTY granger causes NASDAQ and both the indices have a longterm equilibrium relationship. This study provides valuable insights for investors, analysts, and policymakers navigating the complexities of the global financial landscape.
In today's competitive world, the pursuit of quality higher education has become a top priority f... more In today's competitive world, the pursuit of quality higher education has become a top priority for many students and their families in India. As a result, the ranking of higher education institutions has gained significant importance. While rankings can provide valuable insights for students and policymakers, they should be viewed with caution and in conjunction with other information. This article is an attempt to know the intricacies of ranking higher education institutions in India by shedding light on its significance, methodologies, and challenges. This study concludes that the ranking of higher education institutions is of greater significance for global recognition, academic reputation, and the improved decision making of all the stakeholders. However, it also poses many challenges related to diverse educational ecosystem, data accuracy, unethical and manipulative practices, commercialisation of ranking, and neglect of regional variations. The education continuous to evolve and adopt to changing needs of society, in the similar way, to streamline rankings of HEI's the methodologies should also evolve to incorporate more holistic and inclusive approach that considers not only research but also teaching quality, inclusivity, and the unique contributions of each institution.
Instead of presenting the data as it is, financial statement editors may display it as what it sh... more Instead of presenting the data as it is, financial statement editors may display it as what it should be. Therefore there is a need to know the truthfulness, quality, reliability, and trustworthiness of reported and presented financial data. Thus, the main objective of this study is to identify the possibility of suspicion in the financial data of selected listed companies of Adani group. To meet this objective the collected financial data of selected companies has been analyzed using first digit, second digit, third digit, and fourth digit test of digital analysis of Benford's law. From the digital analysis it is found that there is somewhat deviation in actual financial data as compared to natural number distribution given in Benford's law. The deviation percentages highlight potential areas that may need more scrutiny to identify if there are any issues or discrepancies in the data. Further investigation is required to pinpoint the exact reasons behind these deviations and determine if they indicate fraudulent activities or other irregularities.
The corporates are becoming larger and giants by spreading their control, joint control, or influ... more The corporates are becoming larger and giants by spreading their control, joint control, or influence in domestic and foreign firms through trade investment for the expansion of business. Therefore the main objective of this study is to know the impact of trade investment strategies on firm value and solvency position of corporates. To meet this objective the data has been collected from 34 BSE listed companies. These companies are selected from automobile, FMCG, pharmaceutical, telecom, and information technology industry based on market capitalization and availability of data. The data has been analyzed using fixed effect panel regression analysis in STATA software. The study concludes that the trade investment strategies have significant impact on firm value. Therefore it is suggested to the corporates that in making trade investment decisions or corporate restructuring decisions this should be considered.
The main objective of this study is to know the impact of trade investment strategies on assets e... more The main objective of this study is to know the impact of trade investment strategies on assets efficiency and revenue to cash conversion capacity position of corporates. To meet this objective the data has been collected from 34 BSE listed companies. These companies are selected from automobile, FMCG, pharmaceutical, telecom, and information technology industry based on market capitalization and availability of data. The data has been analyzed using fixed effect panel regression analysis in STATA software. This study concludes that the trade investment strategies like investment in associates have significant impact on assets efficiency and the corporates should consider this in making corporate restructuring and investment decisions.
There are billions of people all over the world, who are engaged in accounting work and these peo... more There are billions of people all over the world, who are engaged in accounting work and these people have embedded many advanced technological changes in accounting functions over the time viz. software accounting, cloud accounting, collaborative accounting, robotic process automation, and artificial intelligence; this has broader social effects. Therefore the main objective of the study is to know the perception and acceptance of artificial intelligence technology in accounting by accounting professionals and others. To meet the relevant literature has been studied and the data has been collected through structured questionnaires from accounting professionals, businessmen, educators, and students. The partial least square structural equation modelling has been used in Smart PLS to analyse the data. The study concludes that the insecurity, attitude towards use, and perceived ease of use affects moderately to the intention to use artificial intelligence accounting and it will be the future of accounting but privacy and security is the major issues of concern.
This study directed to know the short term creditworthiness of selected FMCG companies, and abili... more This study directed to know the short term creditworthiness of selected FMCG companies, and ability to get credit termand to meet short term obligations towards suppliers and other parties. To meet this objective and to know short terms solvency position of company, data were collected from annual reports and financial statements of respective company for the 5 accounting periods ranging from 2013-14 to 2017-18. The collected components were analyzed in excel sheet and current ratio, liquid ratio, and operating cash flow ratio has been calculated. To make data more meaningful and understandable mean, standard deviation, coefficient of variance, crosstabulation and charts were used. This study concludes thatITC is managing liquidity by having adequate and ideal current assets while Colgate and HUL are depending upon cash generated from operations of the business to meet short term obligations that indicates strong short term creditworthiness of all the selected companies; they can easily get the credit terms from their suppliers and short term loans from banking and financial institutions.
From the visionary thinking the sustainable development is must for the survival of future genera... more From the visionary thinking the sustainable development is must for the survival of future generation and humans. For the sustainable development the economy should have sustainable competitiveness. Therefore the main objective of this study is to compare the sustainability competitiveness of SAARC and G7 nations. To meet this objective the data has been collected from the official reports on global sustainability competitiveness index. The main five pillars of this index viz. natural capital, resource efficiency, intellectual capital, governance performance, and social capital are compared between nations and group of nations. To get statistically significant results the independent sample t-test, One-Way ANOVA, and Post-hoc Tukey test has been performed. In case of SAARC nations the results indicates that the Pakistan, Bangladesh, India, and Sri Lanka are having lower sustainability competitiveness as compared to the Maldives, Bhutan, and Nepal. In case of G7 nations the results indicates that the US, Italy, and Canada are having lower sustainability competitiveness as compared to the Japan, France, UK, and Germany. In further investigation of the data it is observed that the sustainability competitiveness of G7 nations is higher as compare to the SAARC nations. The results of this study will be helpful to the nations, NGOs, and several world organisations working for sustainable development of the nations and universe.
The Corporate social responsibility concentrates on corporate goals to "give back to the society"... more The Corporate social responsibility concentrates on corporate goals to "give back to the society" or be converted into "agents of positive social change". Therefore it is important to understand the people's perception for corporate social responsibility and their investment preference in companies contributing to CSR. To know people's perception of CSR the descriptive research design has been used and the data has been collected from 285 individuals of Ahmedabad city through structured questionnaire using random sampling method in the month of January and February 2021. The collected data has been tabulated and analyzed using frequency count, percentage, chi-square test, and multiple-regression. This study found that eighty five percent of the respondents are aware of CSR. The respondents believe that CCCSR are responsible companies and therefor people spread positive word-of-mouth for these companies but people are not ready to pay higher price for the products and services offered by these companies. Therefor companies should invest in CSR and this investment gives handsome financial and non-financial returns in the form of improved company reputation, customer satisfaction, trustworthiness, customer loyalty, investors' confidence etc.
Kaav International Journal of Economics, Commerce & Business Management, 2020
This article is directed to describe the future prospects of India towards
becoming a superpower ... more This article is directed to describe the future prospects of India towards becoming a superpower nation worldwide. For this purpose, the information & data were collected from the Indian Ministers’ speeches, authentic & reliable published news, internet sources, journals, latest published reports of WHO, WFP, and other organizations. The collected data and information was analysed and linked in a way that met the objectives of the study. The study found that during this on-going COVID-19 lockdown, India is least affected country compared to other similar countries and it has also emerged as a global leader because of its measures taken in the country and by giving hand of help to many countries in this panic situation. This study found that many multinational corporations have decided to shift to India for its business and Indian government is also planning for discounting the opportunity by making necessary structural reforms in the country. This study also found that the demand for agricultural products will increase in the future and India is planning to boost its agrarian economy and benefiting farmers. This study concludes that the country will make "Brand India" with 'Make in India' and agricultural exports across the globe. The Indian economy will boost with sustainable development along with conservation of environmental and natural resources. The next era is of India and it will be the cultural, environmental, natural and economic superpower nation worldwide.
Purpose: The main objective of the study is to know customers' perceptions and reactions to decep... more Purpose: The main objective of the study is to know customers' perceptions and reactions to deceptive advertisements and explore the factors determining customer's perception of the reliability of advertisement. Methodology: The exploratory research design used and data were collected from 117 respondents through the questionnaire. To make data more meaningful and understandable; the collected data were coded in excel, exported to SPSS for further analysis; and statistical tools like cross-tabulation, chi-square, Phi, Cramer's V, Multiple Regression were calculated using IBM SPSS. Findings: It is found that if the customer feels or identify any deceptive advertisement he/she will stop using the product or brand and spread negative word of mouth that can harm both business's reputation and revenue, therefore, it is suggested that marketers should not use any unethical practices and provide the appropriate and right information to customers. Originality/Value: This study is first to describe how customers react to deceptive advertisements of hair care products. It also defines the relationship between customers' demographics & the way of reactions to deceptive advertisement. Moreover, the study is helpful to businesses, marketers, academicians, and researchers.
INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH , 2020
Social media is a platform for social interaction but marketers as a third party entered into the... more Social media is a platform for social interaction but marketers as a third party entered into the scene and there were knock of advertisements in digital social interaction. The study aimed to know whether social media advertisements are informational or intrusion for users and to know their perception about social media advertisements. To meet the objectives literature had been studied and data c ollected from primary sources through a questionnaire. The collected data had been analysed using MS Excel and IBM SPSS Statistics 20. The study found that users perceive social media advertisements as informational and not an intrusion, and they prefer to watch advertisements on social media platforms that offer entertainment and practical use of content to users.
INTERNATIONAL JOURNAL FOR INNOVATIVE RESEARCH IN MULTIDISCIPLINARY FIELD, 2019
This study is focused on one of the emerging system of accounting i.e. backflush accounting. This... more This study is focused on one of the emerging system of accounting i.e. backflush accounting. This study aimed to identify that whether this backflush costing is boon or effrontery in the field of accounting for businesses? To meet the objective of the study past studies, literature and articles are gone through. This study found that backflush costing simplifies the accounting process, requires fewer resources (time, men, and money) as compared to traditional costing. This study also found that this costing system does not provide detailed information of cost data and not fully compliance with generally accepted accounting principles. The study concluded that backflush costing is boon for businesses using JIT approach. The study suggested that companies having short manufacturing cycle and minimum inventory requirements should also adopt backflush costing and it will be boon for them.
This paper attempts to evaluate the trade investment strategies and its impact on financial perfo... more This paper attempts to evaluate the trade investment strategies and its impact on financial performance. To meet objective of the study data were collected from annual reports of the company and inserted into excel worksheet. The collected data were analyzed using accounting ratios. The statistical tools Mean, Standard deviation, and covariance were also used and these results were presented in tabular form to get better understanding of results. The study found that associates and joint ventures were generating good amount of return, and overall return on investment is double than the investment at cost which shows good investment strategies adopted by company from return viewpoint. The study concludes that the long term fundamental position of company is sound alone and that also maintained by trade investments, but performance and operational efficiency is not up to the mark in alone, so company had invested in such a way that increases overall performance and operational efficiency of business in consolidation.
This paper attempts to know the allocation & efficacy of societal initiatives of companies in nor... more This paper attempts to know the allocation & efficacy of societal initiatives of companies in north and south region of Gujarat. To meet objectives of the study,the data have been collected from secondary sources and tabulated to make them more understandable and meaningful. The conclusion from this study shows that the growth of societal initiatives during this study period is at low peak and there were unequal amount spent between districts for societal initiatives, whereas the companies are more focusing on education & health of limited districts. This study also suggests that there should be co ordination between companies and Government regarding with development of underdeveloped and developing regions of Gujarat state.
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Papers by Pankaj Parmeshwar Sharma
becoming a superpower nation worldwide. For this purpose, the information & data were collected from the Indian Ministers’ speeches, authentic & reliable published news, internet sources, journals, latest published reports of WHO, WFP, and other organizations. The collected data and information was analysed and linked in a way that met the objectives of the study. The study found that during this on-going COVID-19 lockdown, India is least affected country compared to other similar countries and it has also emerged as a global leader because of its measures taken in the country and by giving hand of help to many countries in this panic situation. This study found that many multinational corporations have decided to shift to India for its business and Indian government is also planning for discounting the opportunity by making necessary structural reforms in the country. This study also found that the demand for agricultural products will increase in the future and India is planning to boost its agrarian economy and benefiting farmers. This study concludes that the country will make "Brand India" with 'Make in India' and agricultural exports across the globe. The Indian economy will boost with sustainable development along with conservation of environmental and natural resources. The next era is of India and it will be the cultural, environmental, natural and economic superpower nation worldwide.
aimed to identify that whether this backflush costing is boon or effrontery in the field of accounting for businesses?
To meet the objective of the study past studies, literature and articles are gone through. This study found that
backflush costing simplifies the accounting process, requires fewer resources (time, men, and money) as compared
to traditional costing. This study also found that this costing system does not provide detailed information of cost
data and not fully compliance with generally accepted accounting principles. The study concluded that backflush
costing is boon for businesses using JIT approach. The study suggested that companies having short manufacturing
cycle and minimum inventory requirements should also adopt backflush costing and it will be boon for them.
becoming a superpower nation worldwide. For this purpose, the information & data were collected from the Indian Ministers’ speeches, authentic & reliable published news, internet sources, journals, latest published reports of WHO, WFP, and other organizations. The collected data and information was analysed and linked in a way that met the objectives of the study. The study found that during this on-going COVID-19 lockdown, India is least affected country compared to other similar countries and it has also emerged as a global leader because of its measures taken in the country and by giving hand of help to many countries in this panic situation. This study found that many multinational corporations have decided to shift to India for its business and Indian government is also planning for discounting the opportunity by making necessary structural reforms in the country. This study also found that the demand for agricultural products will increase in the future and India is planning to boost its agrarian economy and benefiting farmers. This study concludes that the country will make "Brand India" with 'Make in India' and agricultural exports across the globe. The Indian economy will boost with sustainable development along with conservation of environmental and natural resources. The next era is of India and it will be the cultural, environmental, natural and economic superpower nation worldwide.
aimed to identify that whether this backflush costing is boon or effrontery in the field of accounting for businesses?
To meet the objective of the study past studies, literature and articles are gone through. This study found that
backflush costing simplifies the accounting process, requires fewer resources (time, men, and money) as compared
to traditional costing. This study also found that this costing system does not provide detailed information of cost
data and not fully compliance with generally accepted accounting principles. The study concluded that backflush
costing is boon for businesses using JIT approach. The study suggested that companies having short manufacturing
cycle and minimum inventory requirements should also adopt backflush costing and it will be boon for them.