INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT最新文献

{"title":"An economic analysis of fig in Pune district of Maharashtra","authors":"K. S. Daundkar, U. S. Bondar, Supriya D. Kashid, H. Thakare","doi":"10.15740/HAS/IJCBM/9.2/134-140","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/134-140","url":null,"abstract":"An attempt has been made to estimate resource use, cost, returns, profitability and to identify the problems faced by sample fig grower in production of fig in Pune district. Keeping in view the highest acerages under fig, Purandar and Bhor tahsils from Pune district were purposefully selected. Eight villages viz., Zendewadi, Dive, Rajewadi, Kalewadi, Soneri, Pimple, Velu and Shindewadi were selected. Five cultivars each from small, medium and large size groups from these eight villages selected randomly. Thus, the total samples of 120 fig grower were selected for study. The primary data collected for the agriculture year 2012-13 were analyzed by using simple tabular method in fig cultivation. The per hectare cost of establishment was Rs. 70,9,38.21. The major items of cost were cost on account of manures and manuring, interculturing, fertilizer, interest on fixed capital and cutting. The annual per hectare cost of cultivation of fig was Rs. 1,48,096.70 of which cost ‘A’ and cost ‘B’ constituting 54.93 per cent and 77.46 per cent, respectively. The major problems faced by grower in production of fig were non- availability of labour, high charges of digging pits.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123596545","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}

{"title":"International financial reporting standards (IFRS): A study of opinion of practitioners in Ludhiana city","authors":"Sarishma Sharma","doi":"10.15740/HAS/IJCBM/9.2/148-155","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/148-155","url":null,"abstract":"IFRS refers to the guidelines and rules that companies and organizations are required to follow while preparing and presenting their financial statements. Present paper attempts to study and analyse the opinion of practitioners with respect to the importance of IFRS, the need for IFRS, the adoption of IFRS and the implementation concerns. For the purpose of the study a sample of 120 respondents was selected from the list of practitioners working in Ludhiana city. These practitioners included the experts who are well versed with the preparation of annual reports such as chartered accountants, cost and works accountants, chartered financial analysts, companies secretaries, chief financial officers etc. It was found that there exists a positive relationship between the importance of IFRS and need for IFRS, importance of IFRS and adoption of IFRS, need for IFRS and adoption of IFRS. Based on factor analysis of the statements related to IFRS, the four major factor components were extracted i.e. comparability, problems, lowering costs and efficiency. Significant correlation was found between the work experience of the practitioners and comparability. It can be concluded that the importance of IFRS has increased all over the world.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124774680","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}

{"title":"Management of agro-tourism case study (Parashar agro - tourism)","authors":"V. Gholap, S. Benke, P. Gade","doi":"10.15740/HAS/IJCBM/9.2/128-133","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/128-133","url":null,"abstract":"Agro tourism is complimentary to traditional agricultural activities. It is an opportunity for farmers to use the available resources in a diversified and innovative way. It creates a win –win situation to farmers as well as tourists. Farmers earn better from innovative use of available resources and the tourist can enjoy village life and nature in an affordable prices. Not only are those, the villages also benefited due to the development of agro-tourism. Some cases of agro-tourism in Maharashtra dist. Raigad; Pune and Satara have proved that agro-tourism not only bring development of farmers but to the village as a whole from social and economic angle. Maharashtra is the third largest state in India, both in area and population. It is bestowed with 720 km long coastline. It is nestled in the Western Ghats and Sahyadri mountain ranges and with semievergreen and deciduous forests. Maharashtra is one of the major tourist centres in the India and there is large scope and great potential to develop agro-tourism. The scope of the study is limited to identify the satisfaction level and motivating factors for visiting agro-tourism. The present study was conducted on the Parasher agro-tourism at post Rajuri Taluka Junner district Pune is based on primary data. A sample of 60 visitors is selected at random to know their preferences to Parasher Agro- tourism. The primary data were collected through a direct interview schedule through a well designed questionnaire. In addition to this, Garrett’s ranking technique was used to provide a rank order with respect to the important factors to participate agro-tourism. The result of the study showed that majority of respondents visited the agro-tourism to taste local cuisine, mental and physical relaxation, close to nature, escape from stress, to be together with family and friends, to experiencing agricultural life and an escape from city life. Being closer to nature factor received the highest mean score of 57.13. It proves that the being closer to nature factor was considered as the most important factor influencing the respondents’ decision to visit an agro-tourism. Experiencing rural culture got the second rank with a mean score of 51.61, which proves that the urban people be in love with rural culture; farm stay got the third rank with mean score of 50.06. Other important factors are natural greenery, participating in farm activities and authentic rural hospitality in agro-tourism.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124428085","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}

{"title":"Impact of e-tendering on arrivals and prices of copra in Tiptur APMC","authors":"M. Kishore, H. Srikanth, Bheemangouda O. Patil","doi":"10.15740/HAS/IJCBM/9.2/119-127","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/119-127","url":null,"abstract":"The study analyzes the impact of e-tendering initiative in Tiptur APMC on the various factors of copra market like arrivals, average prices, minimum and maximum prices, growth of arrivals and prices before and after the initiative, stability of the growth and seasonality of arrivals and prices of copra in Tiptur market. Secondary data relating to arrivals and prices of copra in Tiptur APMC during two periods viz., 2002 to 2010 (pre-intervention period) and 2011 to 2015 (post-intervention period) were used for the study. The annual total arrivals of copra in Tiptur market has increased from 1,43,496 quintals in 2002 to 4,10,877 quintals in 2015, with a compounded annual growth rate of 12.82 per cent which was significant at 1 per cent level. The modal prices of copra have increased at a rate of 9.59 per cent which was significant at 1 per cent level. In the period wise analysis, the total arrivals and average price of copra during pre-intervention period increased at a rate of 13.46 and 7.20 per cent which was not significant. The total arrivals and average prices of copra during post-intervention period increased at a rate of -19.1 and 25.81 per cent which were non-significant. There was a very weak negative relationship (correlation of -0.18) between the total annual arrivals and annual average prices in the pre-intervention period, whereas, there was found to be a strong negative relationship (correlation of -0.91) between total annual arrivals and annual average prices in the postintervention period. Further, it was observed that the minimum prices in different months during post-intervention period had increased considerably after the introduction of e-tendering. The monthly maximum prices of copra during the post-intervention period had also increased considerably. The variation in prices and arrivals had moderated in the post-intervention period. Overall it could be concluded that the e-tendering initiative has brought in some improvements in the arrivals and prices in terms of reduction in variations, increased minimum and maximum monthly prices. It has also brought more stability to the arrivals and prices of copra in Tiptur market.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"8 16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126328397","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}

{"title":"Processing management in pomegranate fruit –A case study of squash making","authors":"M. Shwetha, K. S. Thippanna, B. Naik, N. Srinivas","doi":"10.15740/HAS/IJCBM/9.2/188-193","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/188-193","url":null,"abstract":"The present study on processing management of pomegranate squash making was conducted in Koppal and Vijayapura districts of North Karnataka based on the highest area and production and higher concentration of pomegranate fruit processing units with the objective to analyze the value addition process and its economics. The results were based on primary data collected, with the sample size of twenty wholesalers cum commission agents, four processing units and twenty retailers from each district. The total cost incurred by the pomegranate squash processor, wholesaler- cum- commission agent and retailers in processing, storing, transporting and marketing hundred lit of squash was Rs. 8904, Rs. 211 and Rs. 102. The net price received by them after deducting marketing charges is accounted for Rs. 2298, Rs. 1665 and Rs. 2400 per hundred liters, respectively. The extent of value addition was found to be 58 per cent along with the processors share in consumer’s rupee to the tune of 57 per cent. Non-availability of infrastructure facilities like cold storage, grading and processing were the major problems faced by the value chain actors in its value addition and are the resultant of lower returns in value addition and its marketing. Therefore, suitable infrastructure facilities are essential to stabilize the returns of fruit growers and other value chain actors in fruits value chain, by increasing the storage life of the fruits by adding value to them in different ways by different value addition processes.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114527462","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}

{"title":"A review on Indian e-commerce","authors":"Yash J. Padhiyar, R. Patel, R. M. Patel","doi":"10.15740/HAS/IJCBM/9.2/247-253","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/247-253","url":null,"abstract":"Electronic commerce (e-commerce) or business is more than just another mode to sustain or boost existing business practices. Rather, electronic commerce is a paradigm shift. It is a disruptive innovation that is drastically altering the traditional approach of performing business. The e-commerce market is thriving and poised for robust growth in Asia, focusing in Indian context than it is showing marvelous business growth for the developing nation. The country has enjoyed exceptional augmentation of almost 50 per cent in the past five years. Although the trend of e-commerce has been making rounds in India for 15 years, the appropriate ecosystem has now started to fall in place. The extensive increase in the number of internet users, growing acceptability of online payments, the proliferation of internet-enabled gadgets and also favourable demographics are the key factors driving the growth story of e-commerce for the developing nation. The number of users making online transactions has been on a rapid growth trajectory and it is expected to grow from 11 million in 2011 to 38 million by the end of 2015. Venture capitalists (VC) and private equity players have demonstrated their confidence in the escalation of e-commerce in the India. This is sufficiently validated by the noteworthy increase in the total investments (US$305 million in 2011 against US$55 million in 2010). The present study has been undertaken to describe the present status and facilitators of e-commerce in India, analyze the present trends of e-commerce in India and examine the barriers of e-commerce in Indian context.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134197933","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}

{"title":"Organizational structure and seasonal indices in arrivals and prices of agricultural commodities in KolhapurAPMC market","authors":"H. Thakare, K. S. Daundkar, U. S. Bondar, Supriya D. Kashid","doi":"10.15740/HAS/IJCBM/9.2/227-233","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/227-233","url":null,"abstract":"The study revealed that, organizational structure and composition was established well according to the Maharashtra Agricultural Produce Marketing (Regulation) Act 1963. The open auction method was strictly followed in the market, the overall conduct and law and administrative promptness was seen satisfactory. This study was suggested that the wheat growers should bring wheat for sell in the APMC, Kolhapur during the month of December to March. The paddy growers shall bring paddy for the sell in the APMC, Kolhapur during the month of August to December. In case of the onion growers shall bring onion for sell in APMC, Kolhapur during September to December. Potato can be brought for sell in APMC, Kolhapur during the month of September to December and the groundnut during April and September to January and in case jaggery for sell in APMC, Kolhapur during August and October to December in order to get good prices for their produce.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131013915","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}

{"title":"Decomposition analysis of soybean in Amravati division","authors":"P. Pardhi, D. Ulemale, S. Sarap","doi":"10.15740/HAS/IJCBM/9.2/163-168","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/163-168","url":null,"abstract":"In this study an attempt has been made to study the growth and instability of soybean crop in Amravati division. The study was based on secondary data on area, production and productivity of soybean crop collected from various government publications. The study revealed that compound growth rate for area and production of soybean was recorded very high during period I. The co-efficient of variation with regards to area and production (37.59% and 22.23 %) were lowest in Amravati district. However, Coppock’s instability index with regards to area and productivity (13.01% and 18.84 %) were lowest in Amravati division as a whole. At overall period, the area effect was most stronger factor for increasing production of soybean in all the districts and division as a whole.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130915177","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}

{"title":"A study on market analysis and sales progress of Jaipur dairy","authors":"Rita Jain","doi":"10.15740/HAS/IJCBM/9.2/260-266","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/260-266","url":null,"abstract":"","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116036450","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}

{"title":"Performance of non-performing assets of Nagpur district Central Co-operative Bank","authors":"K. R. Bhaskar, V. O. Bondhare, P. Deshmukh","doi":"10.15740/HAS/IJCBM/9.2/214-219","DOIUrl":"https://doi.org/10.15740/HAS/IJCBM/9.2/214-219","url":null,"abstract":"The research entitled, performance of non-performing assets of Nagpur District Central Co-operative Bank was carried and study is based on secondary data. The time series data relating to aspect of study was collected for the period from 1980-81 to 2010-11 from various annual reports of the bank. On the basis of analysis of data, NDCCB show good performance about number of branches, total member, paid up share capital, own reserved funds, total deposits and working capital, which were found to be positive and significant increased over a period of time. Number of branches of NDCCB, shows the positive growth rate of 18.69 per cent on overall period. Total member shows the increasing trends at the rate of 11.77 during study period. Paid up share capital found good and progressive lead of 2.55 per cent while that of own fund is 4.54 per cent. Total deposits are increasing day by day which reflect the faith of people on bank. It has the growth rate of 4.19 per cent during study period. Due to some financial corruption the bank has to face the loss large amount. To cover this loss bank has to regularly take loan from State Co-operative bank. Thus, the amount of borrowing shows the growth rate of 15.49 per cent during study period. Though there is much up and down in banking business, working capital of NDCCB shows the positive growth during study period. Loan disbursed i.e. loan and advances and SAO shows positive and significant growth, which reveals the contribution of bank on agricultural finance. Loan overdues, loan outstanding and NPA are increasing day by day which are the major problems of bank which leads to increasing the gross loss of bank. The growth rate of loan outstanding and loan overdues is found more in ST loan as compared to MT and LT loan. The NPA position of bank is also recovering as the passage of time. Thus, on overall basis, the gross loss increased by the NDCCB was found increasing trend from the year 2003 to 2010 (i.e. from Rs. 121.99 crore to Rs. 255.25 crore.) projected that the NDCCB was found in continuous loss in banking business.","PeriodicalId":222052,"journal":{"name":"INTERNATIONAL JOURNAL OF COMMERCE AND BUSINESS MANAGEMENT","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133926919","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}