Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2201

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1). Dr Gaurav Khanna , Marwadi University, Rajkot, Gujarat, India
2). CA Khushboo Ganatra, Marwadi University, Rajkot, Gujarat, India

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Ratio Analysis, financial statements, Financial progress

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Assessment of financial performance and soundness is crucial matter for any company. This assessment gives the general direction of a firm in assessing its strength and weakness in comparison to other peers in the industry. All the in sequence obtained beginning ratio analysis is important not only to a firm but also pertinent to stakeholders in judgment creation. In this article we would like to discuss various types of financial ratio which affecting managerial decision in a company.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2202

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1). Dr. Manish Thaker, Shree M.T Dhamsania Commerce & B.B.A College, , Rajkot, Gujarat, India
2). Ms. Tithi Thaker, R K University, Rajkot, Gujarat, India

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Retailing, Organized Retailing, Unorganized Retailing, consumer buying behaviour.

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Retailing in India is gaining attention. Organized retailing especially is creating euphoria amongst Indian consumers drawing them into malls and trade areas with great numbers. Shopping for food and grocery products has witnessed a revolution in Indian retail market with the conspicuous changes in the consumer buying behaviour driven by strong income growth, changing life styles and favourable demographic patterns. Most of the food and grocery products reach the consumers through Neighbourhood kirana stores which are unorganized. But the very fast changing trends in consumption patterns, food and eating habits of consumers have contributed immensely to the growth and development of 'Western' format typologies such as super markets, convenience stores, discount stores and hyper markets. This paper aimed to explore and examine the predictability of major constructs (i.e. shopper attributes, store attributes, information sources and situational factors) on retail format choice behaviour in food and grocery retailing from the proposed model based on the identification of research gaps. This paper also intended to examine the patronage intensions with chosen store formats.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2203

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1). Ms. Vidhi Zala , Department of Business Studies- Commerce Sardar Patel University,, Anand,, Gujarat,, India

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Doctors, Nurses, Health caretakers, Medical staff, Paramedics, Housekeeping and Police

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In this paper COVID 19 heroes are frontline heroes of fighting against corona virus. India has been fighting corona virus with COVID warriors. Most of medical staff, medicine suppliers, doctors, nurses, paramedics, police and lab technicians for setting up COVID testing lab. Medical staff and police are the selfless frontline warriors and to salute these brave warriors. Salute the corona warriors for their unmatched contribution and sacrifice in fighting the COVID 19 epidemic. India salutes its heroic corona warriors. Pleasing the wave with the respect shown towards the doctors, police, paramedics, housekeeping and others who works day and night to set corona free virus. In this pandemic situation the heroism shown in these warriors is definitely respected.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2204

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1). Mr. Vinod K. Parghi, , Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India
2). Dr. Bhavsinh M. Dodia, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India

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E-Payment, Smart Cards, E-Cash, Cyber Security

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Financial transactions performed without the use of traditional documents such as checks are known as electronic payments. Debit card, credit card, smart card, e-wallet, e-cash, electronic cheques, and other electronic payments are examples. The amount of private and business transactions conducted online is steadily increasing. E-payment systems have achieved varying degrees of adoption across the world; certain electronic payment methods are widely used, while others are not. The main objectives of this study awareness are of electronics transactions safety and securities in payment systems. The goal of this study was to identify the difficulties and challenges that electronic payment systems face, as well as to provide some ideas for improving the quality of e-payment systems.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2205

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1). Dr. Rhuta Mehta, Marwadi University, Rajkot, Gujarat, India
2). Mr. Jitendra Patoliya, Marwadi University, Rajkot, Gujarat, India
3). Mr. Ruturaj Doshi, Marwadi University, Rajkot, Gujarat, India

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Sustainable Growth, Rural Agricultural, E-Choupal

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ITC Limited is a diversified firm with businesses straddling FMCG, Personal Care, Comprising Foods, Education & Stationery Products, Branded Apparel, Incense Sticks, Cigarettes and Cigars, Safety Matches; Hotels, Paperboards and Packaging, Information Technology and Agri Business Established in 1910. The firm was built on August 24, 1910 under the name Imperial Tobacco Company of India Limited and with the time the Company's ownership progressively Indianized, the name of the Company was changed to India Tobacco Company Limited in 1970 and further to I.T.C. Limited in 1974. As the ITC's multi-business portfolio encircling a wide range of businesses, the full stops in the Company's name were removed and now it stands as an 'ITC Limited' from September 18, 2001.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2206

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1). Ms. Vishva Shah, Dr. Babasaheb Ambedkar Open University, Ahmedabad, Gujarat, India

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E-commerce, Government Initiatives, Digital India, Make in India, Bharat Net, Government e-Marketplace

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One of the key determinants of India's rapid economic growth is e-commerce. Digital India, Make in India, Start-up India, Skill India, Innovation Fund, and other government initiatives like Bharat Net, Government e-Marketplace (GeM) have contributed to the country's digital advancement and e-commerce boom. E-commerce growth in the country will most likely be encouraged by the timely and successful implementation of such schemes. In addition, the installation of a fiber network for 5G will significantly boost India's e-commerce industry. The Indian government's initiative has encouraged the growth of online businesses in the country. The purpose of this paper is to study the impact of government initiatives on the growth of India's e-commerce business. According to the research, India would have 220 million online shoppers by 2025. It added that the government's Digital India programme aims to create a trillion-dollar internet economy by 2025. The current FDI regulations by the Indian government allows 100% FDI under automatic route in the textile sector. The study is based on secondary data with the help of various journals, documents on different websites, data points on various government and publications.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2207

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1). Ms. Bhumi D. Bhatt, Department of Commerce & Management, KSKV Kachchh University, Rajkot, Gujarat, India
2). Dr. Vijay Vyas, Department of Commerce & Management, KSKV Kachchh University, Bhuj – Kutch, Gujarat, India

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Covid-19, Impact, Socio-Economic, Behaviour, Tourism, Kachchh

Abstract :

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The outbreak of COVID-19’; which is one of the economic & humanitarians’ crisis, has impacted the business and people all over the world. In this regard, the tourism sector has a great impact as (FTA)s Foreign Tourist Arrivals were 3,28,462 as compared to 9,78,236 in March 2020 & March 2019. This marks as the negative record-breaking progress of -66.4%. This pandemic affects a person’s economic as well as mental and social status. This research paper aims to analyze the consequence of Covid outbreak on Socio-Economic Condition of Kachchh Tourism. In this article, data has been collected through primary and secondary sources. Primary data has been collected in the months from Sep. 2020 to Nov. 2020. The results show the economic crisis or social change faced by people associated with the Tourism Industry during this Covid-19 phase. This research fills the gaps of literature related to the socio-economic condition of Kachchh, Gujarat in the area of tourism during the Covid-19 outbreak. This article is limited to the Kachchh region of Gujarat. This research paper can be used by other investigators to analyze the impact of covid-19 on the tourism sector.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2208

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1). Mr. Mohd. Mohsin Qureshi, Department of Commerce & Business Administration, Meerut College, Meerut, Uttar Pradesh, India

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Capital Market, Risk, Return, Characteristic Line, Wilcoxon Test.

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Capital market plays a salient role in economic development of a country. Indian capital market is the backbone of the country’s economy and plays an important role in empowering of all the areas. From the past trends we found that the Indian capital market is highly volatile. The investors look and identify the minimum risk and maximum return on their portfolio through portfolio analysis. Knowledge of risk involved in the investment, helps the investors to maximize return. In this study we are trying to understand the expected rate of the stock at different market levels from the previous behavior of the stocks and market through Characteristic Line. We use Wilcoxon Matched Pairs Test to analyze the calculated price and the actual price of stocks. Our result shows that there is a significant difference between the calculated price and actual price of stock at 5% level of significance. Thus, we reject the null hypothesis and conclude that the Indian stock prices are not predicted through Characteristic Line.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2209

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1). Mr. Chintan Sanghvi, Department of Commerce and Management, Smt. S. J. Varmora BBA & BCA Mahilla college, , Surendranagar, Gujarat, India

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Crowd funding, Innovative Capital, Start-up funds, Crowd Investment.

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Crowd funding is basically modern platform developed now a time for acquiring funds for various purposes. It is a collective effort for collective intension, either for Business or for other traditional concept like charity, social benefits, or some other objective. In other countries like U.S and U.K. it is mainstream idea to raise funds. It is sourced out by many different channels like main stream sites devoted specifically for crowd funding, Facebook, WhatsApp, etc. In Indian scenario, It is really a new paradigm for Start-up youngsters pooling out money by some Innovative way. According to Statista market forecast. “In 2018 & 2019 worldwide capital was raised by Rs. 3,42,848.37 million and Rs. 4,46,260.46 million and In 2020 it may reach to Rs. 5,50,272.84 million and almost the same growth rate in India as in 2018 Rs. 108.33 million, in 2019 Rs. 112.38 and in 2020 Rs. 114.07 million”. In this research paper by the way of questionnaire - data has been collected and as convenience sampling method collected data are analysed and concluded.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2210

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1). Ms. Hiral Vank, Department of Commerce & Business Administration, Saurashtra University, Rajkot, Gujarat, India

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Impact of Covid-19, Changes on Consumer Behaviour and Purchase Patterns in Post-Pandemic Period.

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COVID-19 has proven to be a truly global pandemic. As social distancing becomes the new normal due to the COVID-19 pandemic, consumer habits are adapting in real-time to the new environment and circumstances. As concern regarding Corona virus grows, impact on consumer behavior begins to slow or stabilize in many regards. With the majority of the country are under stay-at-home orders due to the COVID-19 pandemic. Consumers are settling into a “temporary normal” that includes regular trips/online orders to replenish necessities and little else. Although most non-essential businesses have closed their doors, consumers are still holding tight to some familiar behaviours, including eating out - though restaurant traffic is down significantly, the majority of consumers are still making occasional take-out or delivery orders to supplement their in home eating behavior. One of the responses we have seen that how consumers are approaching this period of isolation and uncertainty is in huge overnight changes to their shopping behavior. From bulk-buying to online shopping, people are changing what they’re buying, when, and how and customers are generally avoiding public places. Limiting shopping for all but necessary essentials is becoming a new normal. Brands have to adapt and be flexible to meet changing needs. So, this paper may provide an important insight into consumers’ buying behavior and their purchase patterns are changing drastically after the COVID-19 pandemic.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2211

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1). Ms. Hetalben J. Shanaliya, Department of Commerce and Business Administration Saurashtra University, Rajkot, Gujarat, India

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Springate’s model, Bankruptcy Prediction, Fertilizer Companies, Independent t-test.

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The purpose of the study is to know the financial position of the selected Fertilizer and Chemical companies in Gujarat. In this study researcher has analysed the risk of bankruptcy of selected companies. For the selection of sample researcher used simple random sampling – lottery method. Gujarat Narmada Valley Fertilizer and chemical (GNFC) and Gujarat State Fertilizer and Chemical Companies (GSFC) are selected as a sample of the current for the period of Five years ranging from 2018 to 2022. For analyzing the data of present study and predict the bankruptcy researcher has applied Springate’s S-score model and Independent t-test.

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Author (s) : DOI : 10.56360/DIJCM/1.I.2022.2212

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1). Dr Ashish Makwana, Lt. M.J. Kundaliya English Medium Mahila Commerce College,, Rajkot, Gujarat, India

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Financial ratios, Food and beverages companies, performance evaluations

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Food and beverages industry is the fifth largest sector in manufacturing between April 2000 and June 2017. Stakeholders are willing to contribute in this sector. Financial performance of this industry is emerging in last decade. Researcher has tried something new in this article, for analyzing solvency, liquidity, management, earnings etc. this model is best, usually this model is applicable on the banking industries but for analyzing solvency of the firm liquidity of the firm this model is used. Researcher has selected 10 different companies which are engage in the food and beverages companies. Secondary data collection method has been used for data collection. Here, researcher has used one-way ANOVA test to test the variable, there are no such a differentiation between each other. Researcher has calculated 5 ratios 1 capital adequacy ratio, 2 assets ratio, 3 management ratio, 4 earnings ratios and liquidity ratio.

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Author (s) :

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1). Mr. Yashpalsinh S. Zala, Cognikite Consulting Inc., Rajkot, Gujarat, India

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Job Satisfaction, Insurance, Rajkot, Employees

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This abstract explores the job satisfaction levels in the insurance sector, specifically in Rajkot, Gujarat, India. The study aims to understand the factors that contribute to employees' satisfaction or dissatisfaction and their impact on overall productivity. The research methodology involves collecting data through questionnaires distributed to insurance professionals in Rajkot. The results reveal that a majority of the employees expressed moderate levels of satisfaction, while a smaller percentage reported high levels. The study also identifies various reasons for job satisfaction, including career growth opportunities, good work-life balance, and supportive management. On the other hand, factors such as inadequate compensation, lack of recognition, and limited job security contribute to employee dissatisfaction. The findings provide insights to insurance companies on how to improve job satisfaction levels in order to enhance employee productivity and reduce turnover rates.

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