E-business is concerned with the use of the Internet to link companies with their suppliers, cust... more E-business is concerned with the use of the Internet to link companies with their suppliers, customers and other trading partners. The adoption of e-business can result in benefits of supply chain information sharing, such as order forecasts and inventory planning, automates requisition and purchase order creation and integrate payment processes, and help organizations develop plans for the more effective management of sourcing and logistics. In order to find a better competitive advantage and survive in the market with daily increasing changes, all organizations need a dynamic supply chain management. The emergence of business on the Internet brings a new set of challenges to coordinating supply chain activities. The aim of this research is to present a detailed consideration about research literature and e-business process as well to describe supply chain and all its necessities and requirements in today's competitive world. It also explains how possible it is to find competit...
Social media is a vital aspect of public relations for brands and its benefits are particularly a... more Social media is a vital aspect of public relations for brands and its benefits are particularly applicable smal1er to larger brands. Promoting brand value via Facebook, Twitter and Instagram has allowed long tail Magazines companies to reach audiences, eliminating the need to have physical stores. Using social media also allows brands to penetrate into international markets. This study presents information gathered from analyzing data from social media tracking for two Magazine brands: The Economist and TIME Magazine. Facebook, content for both brands were assessed for engagement levels. Monitoring over the period of two month (Dec. 1, 2015 to Jan. 31, 2016) revealed: best content categories; the effectiveness of using Jinks and visual components (i.e., photos and videos); as well as the best times and days to post content. The results of the two-month social media monitoring also revealed that TIME Magazines have more engagement level as compare to The Economist. The analysis from ...
In the past decade, there has been a huge demand on financial and economic data about environment... more In the past decade, there has been a huge demand on financial and economic data about environment and natural resources in India. Environmental Accounting plays a significant role in providing the needed data on surroundings to different users at all levels for various reasons. There is a rising interest in India about subjects such as environmental development, corporate social responsibility, and corporate ecological performance. In all over the world there are an after-effect calls the accountability of corporations in the direction of natural environment. Therefore, Greek corporations have initiated to implementing practices for better ecological performance and reporting them to the public. In current years, environmental pollution becomes so acute; the overall environmental performance rank of India is 155 out of 178 countries. The stakeholder's awareness to this issue becomes so serious that environmental accounting has become a solid branch of accounting. Still, there is...
Currently, in India, the National AIDS Control Organization does not recommend HIV screening for ... more Currently, in India, the National AIDS Control Organization does not recommend HIV screening for all patients attending health care facilities. The objective of study was to evaluate cost and benefits of opt-out HIV testing at a tertiary care hospital from India. This is a retrospective cohort study of patients who had undergone HIV testing. The cost for HIV testing and cost per HIV-infected patient were determined. A total of 6512 patients (66.4% men and 905 patients younger than 14 years) with mean (SD) age of 30.3 (20.7) years were tested for HIV infection during the study period. Overall, 137 (2.1%) patients tested positive for HIV infection. Total cost for performing HIV tests during study period was Indian Rupees (INR) 649,319 (US dollar [USD] 11805.8). The estimated cost per person tested was INR 99.71 (USD1.8) and cost per HIV-infected patient identified and referred to the antiretroviral therapy centre was INR 4739.55 (USD86.2). We determined a 2.1% period prevalence estimate for HIV infection. Based on cost per HIV-infected patient identified and referred to the antiretroviral therapy centre and the burden of HIV infection, it may be cost effective to perform routine opt-out screening for HIV infection in all patients attending health care facilities in developing countries like India.
ABSTRACT WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A COMPARATIVE ANALYSIS OF LISTED MANUFACTU... more ABSTRACT WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A COMPARATIVE ANALYSIS OF LISTED MANUFACTURING AND PLANTATION COMPANIES IN COLOMBO STOCK EXCHANGE IN SRI LANKA Abstract Working capital management is a vital role in the firms’ financial management decision making. When, working capital is managed improperly, allocating more than enough of it will render management non-efficient and reduce the benefits of short term investments. On the other hand, if working capital is too low, the company may miss a lot of profitable investment opportunities or suffer short term liquidity crisis, leading to degradation of company credit, as it cannot respond effectively to temporary capital requirements. The prime objective of this research is to identify the linkage between the working capital management and profitability and its impact on profitability. And the comparison among the listed manufacturing and plantation companies is also another objective. The relationship between the working capital management and profitability is examined using Pearson’s correlation analyses and the effects on profitability is found out using the regression analyses by using a sample of annual financial statements of listed manufacturing and plantation companies in Colombo Stock Exchange in Sri Lanka for the period of 2007-2011. The study measures financial performance in terms of Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA) where as working capital management is measured in terms of the Cash Conversion Cycle (CCC) and its components (Number of Days Accounts Receivables (NDAR), Number of Days Accounts Payables (NDAP) and Number of days Inventory (NDI). The results of this study showed that there is a statistically significance relationship between financial performance and working capital management of the manufacturing companies and plantation companies. Ultimately the finance managers can create profits for their companies by handling correctly the CCC and keeping NDAR, NDAP and NDI to an optimum level. Keywords: Working Capital Management; Profitability: Manufacturing Companies; Plantation Companies
In the past decade, there has been a huge demand on financial and economic data about environment... more In the past decade, there has been a huge demand on financial and economic data about environment and natural resources in India. Environmental Accounting plays a significant role in providing the needed data on surroundings to different users at all levels for various reasons. There is a rising interest in India about subjects such as environmental development, corporate social responsibility, and corporate ecological performance. In all over the world there are an after- effect calls the accountability of corporations in the direction of natural environment. Therefore, Greek corporations have initiated to implementing practices for better ecological performance and reporting them to the public. In current years, environmental pollution becomes so acute; the overall environmental performance rank of India is 155 out of 178 countries. The stakeholder’s awareness to this issue becomes so serious that environmental accounting has become a solid branch of accounting. Still, there is no acknowledgement of environmental accounting. Legal authorities, standard setting bodies and other regulators cannot come to regarding the conceptual framework of environmental accounting and its disclosure. Thus, such concept is not obligatory rather voluntary that has no specific style or format. With the passage of time, more rule are coming in modified format that may lead us to reach a common format for recognizing environment related data and revelation thereof through financial statements. In this paper, the theoretical foundation of environmental accounting and reporting is discussed with special reference to industry like ACC Ltd and Ambuja Ltd. After the proper research it is found that the scenario of Environmental accounting practices has not been transformed. Their Environmental Policy shows that they are giving fully efforts for the better protection of environment but on the other hand the research findings doesn't shows the ecological cost , liability , and ecological expenditure . KEYWORDS: Environmental Accounting and Reporting, ACC Ltd, Ambuja Cements Ltd.
E-business is concerned with the use of the Internet to link companies with their suppliers, cust... more E-business is concerned with the use of the Internet to link companies with their suppliers, customers and other trading partners. The adoption of e-business can result in benefits of supply chain information sharing, such as order forecasts and inventory planning, automates requisition and purchase order creation and integrate payment processes, and help organizations develop plans for the more effective management of sourcing and logistics. In order to find a better competitive advantage and survive in the market with daily increasing changes, all organizations need a dynamic supply chain management. The emergence of business on the Internet brings a new set of challenges to coordinating supply chain activities. The aim of this research is to present a detailed consideration about research literature and e-business process as well to describe supply chain and all its necessities and requirements in today's competitive world. It also explains how possible it is to find competit...
Social media is a vital aspect of public relations for brands and its benefits are particularly a... more Social media is a vital aspect of public relations for brands and its benefits are particularly applicable smal1er to larger brands. Promoting brand value via Facebook, Twitter and Instagram has allowed long tail Magazines companies to reach audiences, eliminating the need to have physical stores. Using social media also allows brands to penetrate into international markets. This study presents information gathered from analyzing data from social media tracking for two Magazine brands: The Economist and TIME Magazine. Facebook, content for both brands were assessed for engagement levels. Monitoring over the period of two month (Dec. 1, 2015 to Jan. 31, 2016) revealed: best content categories; the effectiveness of using Jinks and visual components (i.e., photos and videos); as well as the best times and days to post content. The results of the two-month social media monitoring also revealed that TIME Magazines have more engagement level as compare to The Economist. The analysis from ...
In the past decade, there has been a huge demand on financial and economic data about environment... more In the past decade, there has been a huge demand on financial and economic data about environment and natural resources in India. Environmental Accounting plays a significant role in providing the needed data on surroundings to different users at all levels for various reasons. There is a rising interest in India about subjects such as environmental development, corporate social responsibility, and corporate ecological performance. In all over the world there are an after-effect calls the accountability of corporations in the direction of natural environment. Therefore, Greek corporations have initiated to implementing practices for better ecological performance and reporting them to the public. In current years, environmental pollution becomes so acute; the overall environmental performance rank of India is 155 out of 178 countries. The stakeholder's awareness to this issue becomes so serious that environmental accounting has become a solid branch of accounting. Still, there is...
Currently, in India, the National AIDS Control Organization does not recommend HIV screening for ... more Currently, in India, the National AIDS Control Organization does not recommend HIV screening for all patients attending health care facilities. The objective of study was to evaluate cost and benefits of opt-out HIV testing at a tertiary care hospital from India. This is a retrospective cohort study of patients who had undergone HIV testing. The cost for HIV testing and cost per HIV-infected patient were determined. A total of 6512 patients (66.4% men and 905 patients younger than 14 years) with mean (SD) age of 30.3 (20.7) years were tested for HIV infection during the study period. Overall, 137 (2.1%) patients tested positive for HIV infection. Total cost for performing HIV tests during study period was Indian Rupees (INR) 649,319 (US dollar [USD] 11805.8). The estimated cost per person tested was INR 99.71 (USD1.8) and cost per HIV-infected patient identified and referred to the antiretroviral therapy centre was INR 4739.55 (USD86.2). We determined a 2.1% period prevalence estimate for HIV infection. Based on cost per HIV-infected patient identified and referred to the antiretroviral therapy centre and the burden of HIV infection, it may be cost effective to perform routine opt-out screening for HIV infection in all patients attending health care facilities in developing countries like India.
ABSTRACT WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A COMPARATIVE ANALYSIS OF LISTED MANUFACTU... more ABSTRACT WORKING CAPITAL MANAGEMENT AND PROFITABILITY: A COMPARATIVE ANALYSIS OF LISTED MANUFACTURING AND PLANTATION COMPANIES IN COLOMBO STOCK EXCHANGE IN SRI LANKA Abstract Working capital management is a vital role in the firms’ financial management decision making. When, working capital is managed improperly, allocating more than enough of it will render management non-efficient and reduce the benefits of short term investments. On the other hand, if working capital is too low, the company may miss a lot of profitable investment opportunities or suffer short term liquidity crisis, leading to degradation of company credit, as it cannot respond effectively to temporary capital requirements. The prime objective of this research is to identify the linkage between the working capital management and profitability and its impact on profitability. And the comparison among the listed manufacturing and plantation companies is also another objective. The relationship between the working capital management and profitability is examined using Pearson’s correlation analyses and the effects on profitability is found out using the regression analyses by using a sample of annual financial statements of listed manufacturing and plantation companies in Colombo Stock Exchange in Sri Lanka for the period of 2007-2011. The study measures financial performance in terms of Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA) where as working capital management is measured in terms of the Cash Conversion Cycle (CCC) and its components (Number of Days Accounts Receivables (NDAR), Number of Days Accounts Payables (NDAP) and Number of days Inventory (NDI). The results of this study showed that there is a statistically significance relationship between financial performance and working capital management of the manufacturing companies and plantation companies. Ultimately the finance managers can create profits for their companies by handling correctly the CCC and keeping NDAR, NDAP and NDI to an optimum level. Keywords: Working Capital Management; Profitability: Manufacturing Companies; Plantation Companies
In the past decade, there has been a huge demand on financial and economic data about environment... more In the past decade, there has been a huge demand on financial and economic data about environment and natural resources in India. Environmental Accounting plays a significant role in providing the needed data on surroundings to different users at all levels for various reasons. There is a rising interest in India about subjects such as environmental development, corporate social responsibility, and corporate ecological performance. In all over the world there are an after- effect calls the accountability of corporations in the direction of natural environment. Therefore, Greek corporations have initiated to implementing practices for better ecological performance and reporting them to the public. In current years, environmental pollution becomes so acute; the overall environmental performance rank of India is 155 out of 178 countries. The stakeholder’s awareness to this issue becomes so serious that environmental accounting has become a solid branch of accounting. Still, there is no acknowledgement of environmental accounting. Legal authorities, standard setting bodies and other regulators cannot come to regarding the conceptual framework of environmental accounting and its disclosure. Thus, such concept is not obligatory rather voluntary that has no specific style or format. With the passage of time, more rule are coming in modified format that may lead us to reach a common format for recognizing environment related data and revelation thereof through financial statements. In this paper, the theoretical foundation of environmental accounting and reporting is discussed with special reference to industry like ACC Ltd and Ambuja Ltd. After the proper research it is found that the scenario of Environmental accounting practices has not been transformed. Their Environmental Policy shows that they are giving fully efforts for the better protection of environment but on the other hand the research findings doesn't shows the ecological cost , liability , and ecological expenditure . KEYWORDS: Environmental Accounting and Reporting, ACC Ltd, Ambuja Cements Ltd.
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