KMC Research Journal最新文献_第5页

Competitor Accounting (CA) of Joint Venture Banks 合资银行的竞争对手会计

KMC Research Journal Pub Date : 2019-06-13 DOI: 10.3126/kmcrj.v3i3.35718

P. Pokharel

{"title":"Competitor Accounting (CA) of Joint Venture Banks","authors":"P. Pokharel","doi":"10.3126/kmcrj.v3i3.35718","DOIUrl":"https://doi.org/10.3126/kmcrj.v3i3.35718","url":null,"abstract":"In order to facilitate the collection and analysis of accounting information related with the competitor in the context of strategic management accounting, the term competitor accounting has been developed. However, no empirical results are available as to the extent to which such information influences strategic decision behavior. Main purpose of this study is to explore the effect of competitor accounting on performance of the joint venture banks, and compare the effectiveness of competitor accounting between those banks. For this structured questionnaire survey with 133 staffs of the concerned banks as well as unstructured interview with 4 senior managers were conducted. Various published and unpublished reports like annual reports of the concerned banks were also used. From the study it is found out that levels of CA formalised application appear limited, especially when compared with a widely held managerial perception that significant benefits could derive from CA. The CA practices noted were conducted in an unstructured and ad hoc manner. CA does not have any effect on performance of Nepalese joint venture banks because of not applying any formalised CA application. \u0000The study had /some of the limitations generally associated with a qualitative as well as quantitative study. These limitations include the degree of subjectivity that is invoked when researchers interpret qualitative data, scarcity of various resources, and accuracy of secondary data. \u0000The study clarifies the notion of CA and provides an outline of CA management issues arising in the context of a joint venture banks. An outline is provided of those parts of a bank operation that are most likely to be more active in CA, together with empirically informed suggestions with respect to CA uses in a joint venture banks.","PeriodicalId":135029,"journal":{"name":"KMC Research Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121545744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

(Re) Locating Subalterns: A Case Study of Nepalese Ethnic Communities (二)属下的定位:尼泊尔少数民族社区的个案研究

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29946

B. Khanal

引用次数: 0

Socio-Economic Status of Domestic Child Workers 家庭童工的社会经济地位

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29955

Suman Pokharel

引用次数: 1

Policies and Practices of Health Promotion in Nepal 尼泊尔促进健康的政策和做法

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29954

B. Karki

引用次数: 0

Artistic Freedom against Moral Responsibilities: An Appraisal of Aesthetics against Ethics 反对道德责任的艺术自由:反对伦理的美学评析

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29945

G. Bhattarai

{"title":"Artistic Freedom against Moral Responsibilities: An Appraisal of Aesthetics against Ethics","authors":"G. Bhattarai","doi":"10.3126/kmcrj.v2i2.29945","DOIUrl":"https://doi.org/10.3126/kmcrj.v2i2.29945","url":null,"abstract":"How the hate speech should be separated from the free speech and why the blasphemous laws should be banned to shield free thought and freedom of expression from any danger or damage? This article examines the argument that whether blasphemous art should be publicly displayed, and if yes, in what manner artist are free and to what extent they should be responsible while exercising their artistic freedom. The write-up argues against those who say blasphemy is an offence, an attack on religion and sacred, to aver that blasphemy shouldn’t be understood merely on the moral and ethical lines, but through the contextual and philosophical understandings of the issue. Particularly, this write-up criticizes the blasphemy laws, including fatwas and death threats issued against two writers--Salman Rushdie and Taslima Nasrin. Finally, this paper discusses how the notion of blasphemy itself is the product of misunderstanding and misreading the free speech as the hate speech. The article concludes that the line between aesthetics and ethics, between art and religion, should be drawn only by the rationalistic judgment of the contextual issues and for that artist’s intention should be realized at first, before colligating it with the religious matters, ethical issues and falsely apprehending freedom of thought as a sacrilege and profanation.","PeriodicalId":135029,"journal":{"name":"KMC Research Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134115137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Debates on Social Exclusion and Inclusion in Nepal 关于尼泊尔社会排斥和包容的辩论

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29949

D. Ghimire

引用次数: 3

One Belt One Road Initiative: A Study through Economic Diplomacy Perspective “一带一路”倡议:基于经济外交视角的研究

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29957

Niha Pandey

引用次数: 1

Livelihood Patterns of the Tibetan Refugees in Kathmandu 加德满都西藏难民的生计模式

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29951

N. Shahi

{"title":"Livelihood Patterns of the Tibetan Refugees in Kathmandu","authors":"N. Shahi","doi":"10.3126/kmcrj.v2i2.29951","DOIUrl":"https://doi.org/10.3126/kmcrj.v2i2.29951","url":null,"abstract":"This Study entitled as “Livelihood Pattern of the Tibetan Refugees in Nepal” (A Case Study of the Samdupling in Jawalakhel and Khampa Refugee Camp in Boudha- Jorpati) aims to discover the livelihood patterns of Tibetan refugees residing in the Samdupling camp in Jawalakhel and Khampa Refugee’s Camp in Boudha-Jorpati. The paper intends to examine the problems confronted by Tibetan refugees residing in the Samdupling camp and Khampa Refugee’s Camp. The study itself is conducted with the objectives of describing the present socio-economic status of Tibetan refugees dwelling in aforementioned camps located inside the Kathmandu valley and Lalitpur. \u0000This write-up not only deals with different livelihood aspects of Tibetan refugees but also compares the livelihood of two camps to list out the social, economic and political problems affecting their livelihood. However, this study is mainly based on the primary information and the data which were collected using the techniques of household survey and sampling survey, along with questionnaire and interview during the several field visits to camps. \u0000The paper concludes by stating that government intervention is required to resolve the issues affecting the livelihood of Tibetan refugees. Tibetan refugees’ problems required a political yet humanitarian resolution. The government needs to decide on whether to endow the citizenship or refugee card to the refugees who have been deprived of the both, or opt for the third-party settlement. For that Tibetans refugees also need to cooperate and coordinate with the refugees department under the Ministry of the Home Affair, Government of Nepal","PeriodicalId":135029,"journal":{"name":"KMC Research Journal","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133298182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Community Forest: March Towards Secondary Phase 社区森林:迈向第二阶段

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29953

M. Adhikari

引用次数: 0

An Assessment of the Causes of the Madhesh Movement 2015 Madhesh运动起因评估2015

KMC Research Journal Pub Date : 2018-12-31 DOI: 10.3126/kmcrj.v2i2.29947

Sedunath Dhakal

{"title":"An Assessment of the Causes of the Madhesh Movement 2015","authors":"Sedunath Dhakal","doi":"10.3126/kmcrj.v2i2.29947","DOIUrl":"https://doi.org/10.3126/kmcrj.v2i2.29947","url":null,"abstract":"Conflict in a place is not caused by only a single factor. Many socio-economic, political and cultural factors are responsible to create a violent conflict. Nepal faced socio-political and regional conflict during the past decades, particularly after a decadelong Maoist insurgency had come to an end with peaceful resolution. The people’s movement 2062-63 overthrew the century-long monarchy system of governance, but there occurred different ethnic and regional movements for the identity and recognition. The Madhesh Movement of 2007 and 2015 were very remarkable for the socio-political changes in Nepal. There are many reasons behind Madhesh Movement 2015. This paper has analyzed the four major factors that caused the Madhesh Movement 2015, which are: (i) Poverty, Discrimination and Exploitation (ii) Exclusionary Nature of the State (iii) Influence of Ethnic Movements of Nepal in the Madhesh Movement 2015, and (iv)The Madhesh Movement for Identity. Although the movement occurred throughout Madhesh, four major conflict zones viz. Biratnagar, Janakpur, Birgunj, and Tikapur were taken as the research site. Owing to the same fact, this research paper is based on the response of the people from the conflict zones, experts’ opinions about the conflict, and the selected newspaper opinion articles during the major conflict period.","PeriodicalId":135029,"journal":{"name":"KMC Research Journal","volume":"99 S1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120843339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0