Simranjeet Singh

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

Ludhiana, view as an Economic- Capital of Punjab and categorised as a Tier II city in experiencing mall culture in recent years. Shopping malls have been quite famous in India from last two decades, as a vital and significant destination for shopping, recreation and socialization. Metro Cities like Delhi, Mumbai, Bangalore etc have obtained significant importance from Mall culture, not only in India but around the globe as well. There are numerous variables that are quite responsible to enhance the growth of Mall culture in India, such as facilities offers by particular mall, discount offers, diversity of qualitative products etc. Moreover, diverse perception has been observed among society towards Mall culture, no doubt younger generation very attractive from Malls. Therefore, the main objective of this paper is to investigate the customer perception towards Malls, with special reference to Ludhiana city. The paper also acts as a beneficiary to Mall owners, managers and operators to build a strong relationship with customers. To fulfil this particular objective, 105 samples have taken from Ludhiana through questionnaire and analysis has done with the help of various statistical tools like, AVOVA, Chi-Square test. Study found that, there is no significant difference between gender perceptions towards different variables, as quite less number of variables has had significant differs. The same kind of result has been found among different age-groups.
Keywords:  Shopping Malls, Customer Perception, Gender.

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 these findings can be applied to other long Magazine brands to increase engagement and international reach.

The banking sector is one of the most important sector that contributes to the national development. In
today's globalized economy, mergers and acquisitions (M&A) are being increasingly used world over,
and baking sector is not being escape. This paper evaluates the performance of the ICICI bank, after
buy the Sangli Bank in April 2007 and Bank of Rajasthan in May 2010. Pre and Post amalgamation
performance was analysed based on financial statements of ICICI bank from (2004- 2014) by using
various financial ratios like, Net Profit Margin, ROA, ROE, ROI, Return on Advances, Debt/Equity
ratio, Current Ratio, Quick Ratio and EPS.T-test was applied to the various financial ratios for before
and after merger data. The results show that, out of total performance ratios of ICICI Bank half of ratios
have significantly changed after mergers in both sample cases. While other half of ratios have not
significantly changed after merger, because null hypothesis is accepted in both sample cases.
Keywords: Merger & Actuations, Bank performance, financial performance, Pre-Post measurement.

As the world is changing so rapidly, so our education system must be changed in accordance with this rapid change. Older methods of teaching aren't able to deal with the demand of current era's education system, Only research based teaching can fulfill this demand where the teachers will have fundamentals to deal with proper situation and will have proper enhanced knowledge which will make him stand at top and also to bring their learners on top. It will result in the development of students at mental level as well as practical knowledge and will also result in the enhancement of teacher's knowledge. Research and teaching are interrelated with each other and research have positive impact on teaching and student's learning process. All in one Research based teaching is our future.
Keywords: Research, Teaching as research process, Teaching practises.

Education is great equalizer. Especially higher education system of any country has great importance for economic development. This study deals with analyse the economic variable data and gross enrolment ratio in higher education. For the purpose of this study data of economic variables and higher education from 2003-2004 to 2012-2013 of Punjab has collected. The trend technique, compound growth rate, t-value test and correlation among variables has used for analyse the data investigate the higher education contribution in economic development of Punjab. The finding shows that most of economic variables are grew negatively over the last years and correlation between GER (gross enrolment ratio) of higher education and per capita income is positive but insignificant.