{"title":"Performance Evaluation of Selected Cement Companies in India through Value Added Statements","authors":"Rathod Anjali K, Dadhaniya Abhisha C","doi":"10.56209/jommerce.v2i3.34","DOIUrl":"https://doi.org/10.56209/jommerce.v2i3.34","url":null,"abstract":"Directors have turned their consideration to the way of increasing the value of their companies. And for that one of the major goals for higher authority of financial management is to do maximum utilization of the capital employed. This study gives an importance to the performance evaluation through value added statements of selected cement companies. This study is done to prepare and analyze value added statements and also compare the value-added ratios of selected cement companies in India. This secondary data-based study selects two cement companies as samples by using simple random sampling method of probability sampling from NSE and BSE listed cement companies. In this study ratio analysis as an accounting tool is used in which five value added ratios are selected and T-test technique of parametric test as statistical tool is used to identify the difference between samples mean. As per the result of the value-added statements it is found that value created by Ultratech Cement Ltd. was higher than Ambuja Cement Ltd. during this study period. As per the result of T test it can be said that the performance of both the companies are equal in performing ratios excluding Government share to net value added ratio and Capital provider to net value added ratio. The overall conclusion can be made on the basis of value-added ratios that during these five years the performance of Ultratech Cement Ltd. was better than Ambuja Cement Ltd.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91101528","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":"Analysis of Local Culture Actualization on Village Fund Management","authors":"Jeliastiva Jeliastiva","doi":"10.56209/jommerce.v2i3.36","DOIUrl":"https://doi.org/10.56209/jommerce.v2i3.36","url":null,"abstract":"This research tries to evaluate the extent to which local culture impacts the financial management of villages. This research was done using a qualitative methodology. The author of this research collected data via observation, interviews, and documentation. These methods allow the author to have an intimate awareness of the field's circumstances. According to the findings of this research, the local administration has a comprehensive awareness of the cultural norms and values of the community. The incorporation of regional cultural norms into village financial management has a good effect. This is carried out to deter dishonesty, illegal activity, and greed. The administrative officials of the village are able to conduct themselves in a more fair and trustworthy manner while maintaining a tough and responsible posture. Since the principles of openness, accountability, and participatory management have been adopted, the administration of the fund has been very effective.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"402 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77476139","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}
Cao Thi Thanh Phuong, Tran Thi Phuong An, T. P. Anh
{"title":"Community-Based Tourism-Sustainable Development Strategy for Non Nuoc Cao Bang, Viet Nam","authors":"Cao Thi Thanh Phuong, Tran Thi Phuong An, T. P. Anh","doi":"10.56209/jommerce.v2i3.31","DOIUrl":"https://doi.org/10.56209/jommerce.v2i3.31","url":null,"abstract":"Cao Bang province with the majestic and beautiful natural landscape is associated with the global geo-historical values, along with the value of biodiversity, the value of diversity of ethnic identity and the richness of culture and history with many national special relics and national relics have created a special attraction for Non nuoc Cao Bang Geopark to domestic and foreign tourists and become unforgettable tourist area. By means of observation, descriptive and comparative statistical analysis, the article focuses on discovering tourism potentials as well as learning about the development of community tourism in the Geopark of Cao Bang province, Viet Nam.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79820837","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 Case Study on Gross and Net Non-performing Assets of State bank of India","authors":"Shanaliya Hetalben Jayantilal","doi":"10.56209/jommerce.v2i3.33","DOIUrl":"https://doi.org/10.56209/jommerce.v2i3.33","url":null,"abstract":"The main objective of present study is to examine Gross non-performing assets and net non-performing assets of State Bank of India. For the present case study researcher has select five years period of study started from 2015-16 to 2019-20. Researcher has selected five NPA ratios; Gross NPA, Net NPA, Provision coverage ratio, Cash deposit ratio and Interest spread ratio. Chi- square test; time series analysis (Manually calculated) is applied on selected ratios of non-performing assets of State Bank of India. The study found out that there is no significant association in all selected ratios of state bank of India. It means in all the selected financial years ratios of non-performance assets is similar and null hypothesis is accepted. In this era banking sector has major suffer from non-performing assets. State bank of India is oldest bank with higher market capital. The paper investigates NPA of State Bank of India. This study helps to investors & managerial board for decision making.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89140911","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":"Factors Affecting the Ability of Local People to Participate in Community-Based Tourism in the Non Nuoc Cao Bang UNESCO Global Geopark Viet Nam","authors":"Cao Thi Thanh Phuong, T. C. Thien, Le Ngoc Nuong","doi":"10.56209/jommerce.v2i3.32","DOIUrl":"https://doi.org/10.56209/jommerce.v2i3.32","url":null,"abstract":"Cao Bang province has great potential for tourism development in general and community tourism in particular thanks to its wealth of geological, geomorphological, biodiversity, environmental and cultural heritages. unique culture and humanity. Since UNESCO recognized Non Nuoc Cao Bang Global Geopark in 2018, tourism in the province has made great progress. However, CBT here has not yet developed strongly due to many barriers. Summarizing the opinions of 250 people from 06 CBT villages in the province and the comments of the Standing Committee of 6 Commune People's Committees with CBT villages will see the factors affecting the decision to participate in CBT development of households. indigenous people. Using exploratory factor analysis and multivariate regression methods with interview information from 250 people, it shows the influencing factors and their importance in influencing the decision to participate. CBT of households. In descending order of importance, these factors are arranged in the following order: economic benefits of households when participating in CBT, support policies of local authorities, support from businesses and non-governmental organizations government, local resources, social capital and the conditions of natural, material, financial, and labor resources of households. Impacting on these influencing factors is the solution to promote CBT in the province.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72763696","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}
P. Tuan, Nguyen Phuong Tran Thao, Le Thi Thao Linh, Tran T Le, N. T. Linh
{"title":"Factors Influencing Purchasing Intention Toward Electric Vehicle in Vietnam","authors":"P. Tuan, Nguyen Phuong Tran Thao, Le Thi Thao Linh, Tran T Le, N. T. Linh","doi":"10.56209/jommerce.v2i2.30","DOIUrl":"https://doi.org/10.56209/jommerce.v2i2.30","url":null,"abstract":"With the growth of the global electric vehicle industry, Viet Nam is proud to be one of the countries with an electric vehicle manufacturing company. This study will focus on government support, environmental perception, pricing perception, infrastructure attributes, and performance factors impacting the purchase intention of electric cars based on the theory of planned behavior (TPB) with variables mediators are attitude and subjective norms. A nationwide questionnaire survey of all ages with 406 valid samples was conducted from December 2021 to January 2022. The result showed that government support, environmental perception, pricing perception, infrastructure attributes, and performance factors positively influence both attitude and subjective norms, according to the SEM results, and attitude and subjective norms have a positive impact on Vietnamese people's intention to buy electric cars. The report has since provided guidance to the government and businesses on stimulating the growth of the electric car sector.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83247023","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}
H. Le, Giang Huong Nguyen, ang Bui, Trang Quynh Le, Trang Ha Nguyen
{"title":"Applications of Machine Learning (ML) - The real situation of the Vietnam Fintech Market","authors":"H. Le, Giang Huong Nguyen, ang Bui, Trang Quynh Le, Trang Ha Nguyen","doi":"10.56209/jommerce.v2i2.28","DOIUrl":"https://doi.org/10.56209/jommerce.v2i2.28","url":null,"abstract":"Machine Learning (ML) is a well-known term in the technological field. However, using ML models in financial institutions is a matter of concern. In fact, the 4.0 Industry has encouraged them to expand their digital system to bring the best experience for their clients. This journal will discuss the definition and applications of ML, the actual situation of the Vietnam Finetech Market. Thereby, we will make predictions about the future of financial institutions, which determines them to use ML in their activities.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88941672","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":"The Impact of the Russia-Ukraine War on the Indonesian Economy","authors":"J. Junaedi","doi":"10.56209/jommerce.v2i2.29","DOIUrl":"https://doi.org/10.56209/jommerce.v2i2.29","url":null,"abstract":"The war that occurred between Russia and Ukraine also had an impact on Indonesia, the war had a fairly serious impact on Indonesia. This is because of the effects of globalization. As a result of globalization, the positive effect received by Indonesia is being able to enjoy technology that is as good as other countries and world-class education. While the negative effects of globalization, if something happens in other parts of the world, it will quickly have an impact on Indonesia including: a decrease in the rupiah exchange rate, a decline in the capital market, loss of income due to a decline in exports, the impact of rising oil prices on the state budget and an increase in imported wheat commodities. The purpose of this study is expected to be able to study and analyze the impact of the Russo-Ukrainian War on the Peace of Diplomatic Relations and the Indonesian Economic Sector. Data analysis was carried out using an analysis of the Impact of the Russo-Ukrainian War on the Indonesian Economy. Ukraine Against the Indonesian Economy. As for the benefits of this research Academically, this research is useful regarding the Impact of the Russo-Ukrainian War on the Indonesian Economy, while Theoretically, this research can enrich the literature in terms of studying the Impact of the Russo-Ukrainian War on the Indonesian Economy.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89188240","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 Financial Indicators of selected Pharmaceutical Companies","authors":"Rathod Vishal Mayabhai, N. Zala","doi":"10.56209/jommerce.v2i2.16","DOIUrl":"https://doi.org/10.56209/jommerce.v2i2.16","url":null,"abstract":"The aim of this study is to analyses financial ratios. This study covers four different ratios; net profit margin ratio, return on assets ratio, current ratio and quick ratio as financial indicators. This study is based on secondary data and data are collected from moneycontrol.com. Researcher has selected two pharmaceuticals’ companies by using simple random sampling. Independent t-test has been used as a statistical tool and findings were discussed.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81168061","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 Evaluation of Selected Food Processing Companies through Value Added Statements","authors":"Dadhaniya C Abhisha, Rathod K Anjali","doi":"10.56209/jommerce.v2i2.15","DOIUrl":"https://doi.org/10.56209/jommerce.v2i2.15","url":null,"abstract":"Along with the conventional technique of measuring financial success, economists and other professionals are also evaluating a firm's development and survival using a value-added statement (VAS). The purpose of this research study is to quantify, assess, and compare the performance of value-added statements and value-added ratios in two food processing firms, LT Foods Ltd. and KRBL Ltd., during a five-year period from 2015 to 2019. The different value-added ratios such as Net Value Added to Total Revenue, Employee Benefits to Net Value Added, Government Shares to Net Value Added, Capital Providers to Net Value Added, and Retain Earnings to Net Value Added are employed. After examining the development of all value-added ratios, it is determined that KRBL Ltd.'s average performance is constant in comparison to LT Foods Ltd. To compare the means of these various value-added ratios, a statistical T-test with a 5% threshold of significance is applied. The analysis revealed that the null hypothesis is accepted for all value-added ratios except Capital Provider to Net Value Added. This suggests that throughout the research period, there was no significant difference in the value-added ratios of LT Foods Ltd. and KRBL Ltd.","PeriodicalId":37316,"journal":{"name":"Pakistan Journal of Commerce and Social Science","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79571140","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}