Papers by Augustin Amaladas
European Scientific Journal, Jul 9, 2013
Business creates assets to self by using natural resources by creating social environmental liabi... more Business creates assets to self by using natural resources by creating social environmental liabilities by degradation of environment. Traditional double entry financial accounting is more concern about quantification of business transactions in terms of money. Traditional money measurement concept accounting is limited when it comes to measuring natural wealth degradation. We are behind the times … Jet pilots don‘t use rearview mirrors. If we want to account for the environment, it is necessary to look ahead. Developing future accountants who can measure quantitatively the environmental degradation depends on the present commerce and management teachers who have ability to understand and teach the methods to measure, costs related to environmental degradation. It is a pleasure, challenge and duty of the commerce and management faculty throughout the world in particular in India to understand the importance of implementation of environmental accounting as a part of university curric...
European Scientific Journal, ESJ, May 10, 2017
European Scientific Journal April 2017 /SPECIAL/ edition ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431, 2017
If sustainability becomes part of expectations held by society, it must become a business goal-th... more If sustainability becomes part of expectations held by society, it must become a business goal-this ensures ongoing survival/competitiveness. Providing information about social and environmental performance will increase the trust a community has in the organization. Entity is treated as distinct from owners and ignores externalities caused by the reporting entity, expenses not controlled by the entity are excluded and externalities caused by the entity can not be reliably measured and so not recognized. This is the contention. This article is conceptual in nature and used secondary data. The limitations of the study are that primary data with secondary data can give a better interpretation. The current attempt is to leave the planet in the same state at the end of the accounting period as it was in the beginning by one the modes of accounting to create responsibility to the users and produces.
European Scientific Journal April 2017 /SPECIAL/ edition ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431, 2017
Those who do not plan, cannot control and it is difficult for them to control if they do not have... more Those who do not plan, cannot control and it is difficult for them to control if they do not have an accurate measurement. Those who do not measure cannot report. If not reported, the regulating authorities and governments will not have an effective control on pollution to fulfill the global requirements. The mindset of financial accounting professionals who prepare financial accounts and reporting to shareholders and management is positive which would help the Government of India for the implementation of environmental accounting and reporting to the stake holders. Structured questionnaire were used and collected as primary data. The accounting professionals were in the opinion that reporting on environment related issues of the company would give positive impact on the Indian companies.
ESJ June 2013 /special/ edition No.1
Collaborations, strategic alliances, powerful partnerships will strengthen the economy. Encourage... more Collaborations, strategic alliances, powerful partnerships will strengthen the economy. Encouragements from Governments through legislations and tax concessions will further strengthen mergers and acquisitions. This study focuses on factors for the failure of mergers and acquisitions globally and more particularly in India and to review the success mantra for effective implementation of mergers and acquisitions. This research paper is conceptual in nature. The studies undertaken guide the management and persons involved not to fail to understand the reasons for pre and post merger failures. Understanding culture, training of managers to develop change agents, communication to stake holders, building targets, developing a new culture, leader to lead, careful planning and implementation at each stage of mergers make merger successful.
European Scientific Journal April 2017 /SPECIAL/ edition ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431, 2017
If sustainability becomes part of expectations held by society, it must become a business goal-th... more If sustainability becomes part of expectations held by society, it must become a business goal-this ensures ongoing survival/competitiveness. Providing information about social and environmental performance will increase the trust a community has in the organization. Entity is treated as distinct from owners and ignores externalities caused by the reporting entity, expenses not controlled by the entity are excluded and externalities caused by the entity can not be reliably measured and so not recognized. This is the contention. This article is conceptual in nature and used secondary data. The limitations of the study are that primary data with secondary data can give a better interpretation. The current attempt is to leave the planet in the same state at the end of the accounting period as it was in the beginning by one the modes of accounting to create responsibility to the users and produces.
European Scientific Journal September 2014 /SPECIAL/ edition Vol.1 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431, 2014
From a decade most of the corporate have started accounting the value of the employees using vari... more From a decade most of the corporate have started accounting the value of the employees using varies approaches. The reason being, the value and importance of Human Resource which is considered as the most successful resource of an organization is recognized and identified. Human resources accounting is the process of identifying and reporting the investment made in the human resources of an organization to the interested parties. The main concept behind Human Resources Accounting is the investment made on each employee and the value generated by them. In this context, it is immense difficult to account the resources of institutions in which profits and productivity heavily depends on intangible assets. This attempt becomes much difficult in the case of knowledge carriers and intellectuals. Intellectual capital has become an accounting component since a decade. Here is an attempt to quantify the investment made in intellectual and knowledge resources and obtain their future value. This paper aims at studying the concept behind quantifying and accounting for Human Assets in academic institution that help in the development of the institution and society. For this study, four colleges namely St. Josephs College of commerce, JyotiNivas College, Krupanidhi College and Vijaya College have been studied. A questionnaire was used to obtain the opinion of the employees and management in this concept. On the analysis of the data it was discovered that most of the employees and management feel that Human Resource Accounting in academics should be introduced. Here Chi square test, a statistical tool, is used to prove hypothesis. The test proves that HRA will create a positive impact on the teaching faculties. There will be a significant impact on the productivity of the teachers and goodwill of the institution. In other words, introduction of Human Resource Accounting will increase the efficiency of the teachers and goodwill of the institution.
Bangalore University, 2017
Those who are doing research on Environmental Accounting, this paper gives you broader outline an... more Those who are doing research on Environmental Accounting, this paper gives you broader outline and make you to feel comfortable withrespect to research. You should do more research in this area. You can contact me: aug_bang@yahoo.com
(91)9845844319(India)
European Scientific Journal Sep. 2014, 2014
Business creates assets to self by using natural resources by creating social environmental liabi... more Business creates assets to self by using natural resources by creating social environmental liabilities by degradation of environment. Traditional double entry financial accounting is more concern about quantification of business transactions in terms of money. Traditional money measurement concept accounting is limited when it comes to measuring natural wealth degradation. We are behind the times… Jet pilots don't use rearview mirrors. If we want to account for the environment, it is necessary to look ahead. Developing future accountants who can measure quantitatively the environmental degradation depends on the present commerce and management teachers who have ability to understand and teach the methods to measure, costs related to environmental degradation. It is a pleasure, challenge and duty of the commerce and management faculty throughout the world in particular in India to understand the importance of implementation of environmental accounting as a part of university curriculum as a nation building exercise. The present paper aims to discuss the significance of environmental accounting in Indian university curriculum. The data required for the study have been collected from primary and various secondary sources. This research is descriptive in nature.Understanding reliable estimates of environmental damages, upstream/downstream costs of pollution, recovery from the market(carbon credit), cost of management activities, research and development costs, costs for social programs and costs for handling environmental damage will help commerce teachers to inculcate knowledge in commerce students and the government to implement the environmental accounting in the near future in India.
Accounting for environmental tangible services can be measurable and accounted for in the books o... more Accounting for environmental tangible services can be measurable and accounted for in the books of accounting. Accounting for final environmental services is important to public policy because those services contribute significantly to human welfare and are not captured in existing welfare accounts. Even though Cost accounts include both tangible and intangible costs, it has failed to include environmental costs that are hidden and bound to be incurred in the future and considered as contingency costs. The nineteenth century engineers' concern with true cost are misplaced and believed to be a " scientific " approach to identifying causes and effects. Environmental cost management is becoming increasingly important in many organizations because such costs are increasing day by day due to regulatory requirements involving heavy
Married Working women have increased over a period of time and the stereotype care taking of chil... more Married Working women have increased over a period of time and the stereotype care taking of children has taken its break. Today there is high demand for taking care of children's of working parents. This necessitated the establishments of numerous day care or child care centers. To rightly say, this industry is facing a cut-throat competition which leads to pooling in of finance from many sources for its smooth working. This paper analyses as to how the day care center operators manage their funds required to operate their business, what are its sources, expenditure, cost and pricing strategy, profitability and awareness of the role of financial institution in day care business. The reason behind this study is find out on an average what is the day care fees prevailing among the respondents in Bangalore, how funds are managed in day care business and how it is earning profits for its owner, having the fact known that the demand for the same is more. Day care, being a women centric business, this research also focuses on finding out what kind of government aid and financial institutions' help it is receiving. For this purpose, the required data was collected through distributing questionnaire to fifty day care centers in Bangalore. For the purpose of comparison, secondary data was also reviewed.
Drafts by Augustin Amaladas
The time has arrived to redefine, reorient business perception about business profits in the pres... more The time has arrived to redefine, reorient business perception about business profits in the present global warming, global booming of pollution, climate change. It is the time to redefine financial accounting, recording costs and revenue, profit, divisible profit and rename it as environmental adjusted profits, environmental adjusted divisible profits, environmental adjusted EPS. It is the time to harmonise traditional financial bottom-line with environmental bottom-line new form of accountability but also new form of accounting. This research is conceptual in nature and based on secondary data. The limitations of the study is based on 41 companies GRI reporting on sustainability. The users of this research article-Academician, professional, training organisations can make use of this resources to bring change to implement environmental accounting with new perspective of conservative principle of environmental financial reporting. The researcher has studied the relationships between environment accounting variables and profitability variables. It is concluded that there is a positive correlation between the Net profit and independent environmental accounting energy variables in south India based organizations.
Uploads
Papers by Augustin Amaladas
(91)9845844319(India)
Drafts by Augustin Amaladas
(91)9845844319(India)