Author (s) :

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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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Digital Accounting, Digital Literacy, Digitalization, E-Accounting

Abstract :

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The main objective of this study is to analyse how much entrepreneurs are aware about digital accounting. In today’s world of new technology and new form of finance are transforming the work of accounting. Here digital accounting basically refers to financial information’s formation, representation and its transmission into digital form or electric form. For the conversion of paper information into digital level business accounting software and applications are in use. Accounting software or applications are just referred as computer programs or systematic guidelines provided by the computer programmer for book keeping. Nowadays tailor made solutions of softwares are used by accountants. But ideally any accounting software which record, manage and process financial data are accepted in the market and can be utilised trustworthily. Accounting softwares allows an ease of use with tracking of financial transaction. It also allows better decision making in timely manner. Accounting software prepares and classifies different data as in various common modules like accounts receivable and payable, trial balance, general ledger and final accounts wiz Trading account, Profit and loss account and Balance sheet with all payroll solutions required in small business. Accounting software also split up some information extracted from core modules into useful qualitative information’s for preparing quotations, bills from last references, estimates extracted from operations and production management as well. Well-designed software can help an entrepreneur or manager or any responsible person to reduce cost by increasing efficiency. To conclude the findings sample questionnaire were collected from authorize persons of small and medium enterprises.

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Author (s) :

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1). Mr. Yash Deliwala, Darshan University, Rajkot , Gujarat, India
2). Dr. Alpesh Gajera, Darshan University, Rajkot, Gujarat, India
3). Mr. Manan Vyas, Citi Bank, Poland, Poland

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HR Challenges, Challenges in IT Industry, IT Industry

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According to my research theme “To Study the Challenges for IT Industry HR Manager in Current Era. “This research paper examines the challenges faced by human resource managers (HR)in the Information Technology (IT)industry era. Characterized by extreme resistance to rapid technological improvements and specialized skills, the IT sector presents clear obstacles for HR professionals. This paper focuses on key challenges, including skills acquisition and retention, talent shortages in the face of emerging technologies, and the continuing need for workforce education. Addressing diversity and inclusion in the IT workforce, particularly gender and ethnic differences, is a major concern. According to this research paper focused on Evaluate the effectiveness of initiatives aimed at developing a more inclusive workplace culture. The shift working place from onsite to remote, extended by global activities, presents new challenges for HR managers to maintain employee-life balance, effective conversations, and collaboration in digital teams. The article examines how HR techniques adapt to this paradigm shift. By determining the challenge comprehensively, the research aims to contribute to the knowledge of human resource management in the dynamic IT industry. Insights from this study provide practical implications for the workforce to address and resolve the complexities of skill management and organizational dynamics in the modern IT workplace.

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Author (s) :

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1). Dr. Sanjay Bhayani, Saurashtra University, Rajkot , Gujarat, India
2). Dr. Butala Ajmera, M .K. Bhavnagar University, Bhavnagar, Gujarat, India

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Financial inclusion- Financial Literacy-Financial services- and banks

Abstract :

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An attempt has been made to study the financial inclusion of Saurahstra region of Gujarat namely- Rajkot- Bhavnagar- Junagadh and Amreli. The sample size is of 200 respondents 50 respondents from each city. The researcher has developed a questionnaire to collect primary data. The researcher has classified financial inclusion in four categories- Access of banking services- Financial literacy- usage of financial services-financial inclusion related policy. It is concluded that selected respondents of four cities are prone to access the financial services offered by the banks. It is also concluded that financial literacy rate is also good among the selected respondents. It is also analyzed that most of respondents are taking benefits of financial services and in the last it is also concluded that people of the selected cities are well aware about the financial inclusion related policy. The researcher has also used one samples Kolmogorow and Smirnow test to know whether responses of respondents are substantially difference or not. The result of test indicates that there is significant difference the responses explained by the respondents.

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Author (s) :

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1). Mr. Pratik Pravin, Atmiya University, Rajkot, Gujarat, India
2). Dr. Shailesh J. Parmar, Saurashtra University, Rajkot, Gujarat, India

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Stock Market, Behavioural Finance, Demographic Factors, Financial Attitude, Generation Z, Investment Activity, Perception.

Abstract :

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This study examines the knowledge, investment activity, and perception of Generation Z towards the stock market. The researcher has collected data from 221 participants through a structured questionnaire from Gen-Z of Rajkot City, Gujarat (India). The main objectives of the study are to analyze the perception of Generation Z towards the stock market and to check the difference in the perception related to different factors like gender, stream of education investment attitude, etc. In this research, the researcher has used chi-square and T-test to test the hypotheses. The results showed that males were more likely to invest in the stock market than females and that social media and school/college were the most popular influencing sources of information to invest in the stock market. During analysis, it was found that education was a key factor in the investment decisions of Generation Z. To improve the investment potential of Generation Z, targeted efforts should be taken to encourage female participation in the stock market and to provide more resources for women to gain the knowledge and confidence to invest in the stock market.

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Author (s) :

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1). Mr. Ashish P. Chirodiya, Saurashtra University, Rajkot, Gujarat, India

Keywords :

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Value Added (VA), Gross Value Added (GVA), Net Value Added (NVA)

Abstract :

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This is a correlational study on two variables viz. Value Added (VA) and Profit with special focus on Ambuja Cement Ltd. The main rational of this paper is to know and clarify the difference of Value Added and Profit and to find out if there is any kind of relationship exist between these two or not. For this purpose, data for the 10 years starting from 2012-13 to 2021-22 were taken and Value Added (both GVA and NVA are) Calculated with the assistance of additive method. For fulfilling the objective of knowing the relationship, correlation analysis is used. At the end it was revealed out that there is a strong-positive correlation exist between GVA & Profit and NVA & Profit.

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Author (s) :

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1). Ms. Krupali Jani, Darshan University, Rajkot, Gujarat, India
2). Dr. Dhaval Vyas, Darshan Institute of Management, Rajkot, Gujarat, India

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Online shopping, Market, consumer, Rajkot

Abstract :

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Nowadays, in the 21st century, online shopping has become very important because most people are busy and always busy. In this case, online shopping has become the most convenient and comfortable way of shopping for them. The popularity of the Internet has also changed the way consumers do business, with the transition to online shopping through the rapidly developing world of thought in the last decade. Online shopping offers a similar experience to purchasing products and services from online stores, and this purchasing process is called online business-to-consumer. This article is based on research and findings of online stores. To understand online shopping and the perception of young people in Rajkot, a survey was conducted with one hundred young people in Rajkot.

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Author (s) :

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1). Dr. CA. Parvati T. Soneji, Chetana College, Mumbai, Maharashtra, India

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Divorce Planning, Fraud, Forensic Accounting, Matrimonial Litigation, Financial Red Zone

Abstract :

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Fraud can never be unintentional. A mistake is an unintended act resulting in loss whether monetary or non-monetary. An act of concealing any information from either party to the marriage, which will decide the course of further action i.e., to accept the marriage proposal or reject it, is known as defrauding and coercing the party into the marriage. Not only romantic and personal relationship between a couple is assumed to be ending but even financial relationships are severed in divorce. When divorce matters end up in litigation with ugly scenes created by either party through ‘Divorce Planning’ forensic accounting plays an important role in settling Matrimonial Litigation. Nunn el. at (2006) says Forensic Accounting obtains the truth of the probable fraudulent activity and assists in developing an expert opinion. Forensic Accountant first understands the subtleties related to the matrimonial case and then accordingly conducts fraud examination as part of Forensic Accounting Examination.

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Author (s) :

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1). Ms. Nidhi D. Bakaraniya, Saurashtra University, Rajkot, Gujarat, India
2). Dr. H. B. Ghelani, Govt. Commerce College – Jamnagar, Rajkot, Rajkot, India

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Private sector banks, India, Ratio analysis

Abstract :

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The central part of a private bank’s equity is owned by either a group of individuals or private companies. The main purpose of this research work is to financial performance analysis private sector banking institutions. Only 10 Indian private sector banks from the last 5 year are included in the analysis. The full explanation of ratio analysis is the focus of this subject. The ratios that are employed are ROCE, net profit margin, interest income, ROA and operating profit. The only source of data for study is secondary.

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Author (s) :

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1). Ms. Payal M. Siddhpura, Saurashtra University, Rajkot, Gujarat , India
2). Dr. Ashvin Solanki, Saurashtra University, Rajkot, Gujarat , India

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Financial, Manufacturing, Iraq Stock Exchange

Abstract :

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The issue with financial distress in current research is that banks don't understand the risks of financial failure and how it will affect the continuation of their operations in the future. This is because traditional methods used to predict financial failure through financial analysis based on financial ratios produce inaccurate results and cannot be trusted to determine whether banks' operations will continue. Which calls for the development of cutting-edge methods that can detect failure and a loss of continuity in advance. The study attempts to use data mining technology to forecast bank financial failure and examine how it can offer data that can be used to assess how long banks will continue to function. This attempt recommended creating a predictor system using an artificial neural network with established back propagation. The proposed module was tested using banks from the Free Iraq Stock Exchange dataset. The investigative results show a useful way to identify failing banks with a high rate of discovery and a low rate of false alarms.

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Author (s) :

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1). Ms. Dadhaniya Abhisha Chandulal, Saurashtra University, Rajkot, Gujarat, India
2). Dr. Shailesh N. Ransariya, Shri Govind Guru University, Godhra, Gujarat, India

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Productivity, Efficiency, Productivity Ratios, Paper Industry

Abstract :

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The aim of this research work is to measure, analyze and compare the productivity performance of selected Indian paper companies. This study is totally based on secondary data. In this study five paper companies are selected as samples based on market capitalization as on 30/03/2024. The study period of this research work is five years from 2018-19 to 2022-23. In this work ratio analysis is taken as accounting tool in which four productivity ratios are used and one-way ANOVA technique of parametric test is taken as statistical tool to find the difference among samples mean. The major findings of the work indicate that, the performance of labour productivity & overhead productivity in all the selected companies shows fluctuating trend and the performance of material productivity and total productivity in the selected companies shows minor fluctuating trend. The result of statistical test concludes that drawn null hypothesis is rejected in selected productivity ratios except total productivity ratio. In total productivity ratio null hypothesis is accepted.

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Author (s) :

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1). Mr. Dipamkumar Raval, Darshan Institute of Management, Darshan University, Rajkot, Gujarat, India

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Mantra meditation, mindfulness, stress reduction, cognitive enhancement, emotional regulation, psychological well-being, physiological health, neuroscientific research.

Abstract :

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Mantra-based meditation, rooted in ancient traditions such as Hinduism and Buddhism, has gained significant recognition in contemporary society for its capacity to enhance human health and overall wellness. This paper delves into the psychological, physiological, and emotional benefits of mantra meditation, drawing upon scientific research to elucidate its effects in reducing stress, enhancing cognitive function, and regulating emotions. Through the repetitive chanting of sacred phrases, individuals cultivate a state of mindfulness, foster relaxation, and bolster emotional resilience. Moreover, advancements in neuroscience have unveiled the neurobiological mechanisms underpinning the therapeutic effects of mantra meditation. This body of research underscores the accessibility and adaptability of mantra meditation, underscoring its relevance for those seeking holistic approaches to bolster mental well-being. Mantra meditation serves as a pathway to inner tranquility and spiritual advancement, offering enduring effects on personal transformation and wellness.

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