EPRA International Journal of Economics, Business and Management Studies最新文献

{"title":"ESG INTEGRATION IN FINANCIAL SECTORS: A CASE OF SUSTAINABILITY INVESTMENT STRATEGIES","authors":"Aishwarya R Shetty, Dr. Neethu Suraj","doi":"10.36713/epra17662","DOIUrl":"https://doi.org/10.36713/epra17662","url":null,"abstract":"Purpose: The integration of Environmental, Social, and Governance (ESG) factors in the financial sector, aiming to comprehend the present tactics, evaluating the efficiency of sustainability investment, and recognizing the challenges and opportunities that financial firms face while implementing ESG criteria.\u0000Design/Methodology/Approach: A semi-systematic review methodology, looking at secondary data from a variety of released papers and articles collected through platforms such as Google Scholar, ResearchGate, Shodh Ganga, and Springer. This method provides an in-depth analysis of trends and difficulties in ESG integration in the financial sector.\u0000Findings: The financial institution under consideration has greatly improved its business image and trademark value by implementing ESG standards. Integrating ESG principles has helped to manage risks, improve long-term financial viability, and meet the demands of regulators. However, the organization faces obstacles such as data quality issues, the credibility of ESG claims, and the need to combine short-term financial goals with long-term sustainability objectives. The case study emphasizes the potential for new financial products, as well as the importance of strong regulatory frameworks to facilitate ESG integration.\u0000Practical Implications: The results suggest that uniform reporting standards and complete ESG compliance procedures are essential for successful ESG integration. The financial institution should integrate ESG into its essential business strategies to improve productivity and stakeholder trust. Also, regulatory settings must promote innovation and standardization of ESG practices, as well as raise market knowledge and educate consumers about the financial ramifications of these principles.\u0000Originality/Value: This work provides a thorough examination of the current level of ESG integration in the financial sector, emphasizing both the benefits and problems. It makes practical ideas for enhancing ESG practices and emphasizes the need for more study to better understand the long-term effects of ESG on financial success.\u0000Paper Type: Case study\u0000KEYWORDS: ESG Integration, Sustainability Investment Performance, Sustainability in Finance","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"54 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141663251","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":"ROLE OF ARTIFICIAL INTELLIGENCE IN ENHANCING PRODUCTIVITY & HUMAN-MACHINE INTEGRATION-INDUSTRY 5.0 – AN EMPIRICAL ANALYSIS","authors":"Kundurthi Venkata Satya Sri Kumar, Dr. V. Tulasi Das","doi":"10.36713/epra17635","DOIUrl":"https://doi.org/10.36713/epra17635","url":null,"abstract":"Human Resources are considered the assets of any organization to reach the organizational goals, vision, and targets to improve the organization's overall performance. At the same time, organizations must start adopting innovative practices to sustain themselves in the competitive market. In the era of Industry 5.0, organizations are shifting from traditional practices towards implementing various innovative and advanced processes like artificial intelligence, automation, robotics, and machine intelligence. Industry 5.0 is the next level of the Industrial Revolution, highlighting the critical part of human and machine intelligence interaction. It is the advancement of Industry 4.0 that has heavily impacted various industries like manufacturing including the steel industry, the Power sector, Coal and clean, information technology, etc. through the application of automation processes, data transformation, Internet over things (IoT), Machine learning, and Artificial intelligence. In the process of the above-stated transformation, the researchers wish to focus on studying the “Role of Artificial Intelligence in enhancing productivity through an empirical analysis”. \u0000KEYWORDS: Human-Machine Interaction, Productivity, Artificial Intelligence, Data Analytics, Transformation of the Workforce.","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":" 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141675858","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":"INFLUENCE OF FINANCIAL STATEMENTS RATIO ANALYSIS ON THE PERFORMANCE OF SAVINGS AND CREDIT CO-OPERATIVE SOCIETY IN KAKAMEGA COUNTY, KENYA","authors":"Benard Naremo, Dr. Oscar Sangoro","doi":"10.36713/epra17526","DOIUrl":"https://doi.org/10.36713/epra17526","url":null,"abstract":"An essential function of Savings and Credit Cooperative Societies (SACCOS) is to provide financial services to the underprivileged, who are not eligible for services provided by Formal Financial Institutions (FFIs). These SACCOS, however, face a number of difficulties that could affect how well they operate as a whole. The purpose of this study is to look into how financial statement analysis affects SACCO’s performance in Kakamega, Kenya. Examining a company's financial statements such as the income statement, cash flow statement, and balance sheet in order to evaluate its financial performance and make informed investment decisions is known as financial statement analysis. Because Kakamega, Kenya, has a large number of SACCOS and little research has been done in the area, it was chosen as the study location. Kakamega considerable agricultural output and comparatively high rates of poverty make it an ideal place to research how SACCOS help the underprivileged get financial access. The study specifically looked at how ratio analysis affects the performance of Sacco's in Kakamega, Kenya. The inquiry was conducted using a survey research design because it allows for the manipulation of variables and allows the researcher to choose and study distinct groups of people at one time. There were 830 respondents in the study population, of which 400 respondents made up the sample size determined by applying the Krecjie and Morgan methodology. Document analysis, interviews, and questionnaires were used to gather data. In order to examine the collected data, descriptive statistics such as means, frequencies, and percentages was used. A summary of the quantitative data was used to measure how strongly the variables are related. To determine the link between the independent and dependent variables, the researcher performed a multiple linear regression analysis. The study finished with a discussion of the significance of the findings for the success of SACCOS in Kakamega, Kenya, and recommendations for further research. The results were presented as tables, graphs, and pie charts. The study concluded that the majority of SACCOs in Kakamega, Kenya, recognize the significance of ratio analysis in monitoring and enhancing financial performance. With 85.3% of SACCOs employing ratio analysis, and recommended that the Policymakers can develop and enforce policies that promote the standardization of financial reporting practices across SACCOs. This can involve the establishment of guidelines, regulations, and reporting frameworks to ensure consistency and comparability in financial reporting\u0000KEY WORDS: Financial Statements Analysis, Ratio Analysis Performance, Savings and Credit Co-Operative Society","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"11 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141688594","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":"COMPOSITION AND TRENDS IN TAX REVENUE OF GOVERNMENT OF INDIA SINCE 1990s","authors":"Suresha C. N, Dr. S. Indumati","doi":"10.36713/epra17513","DOIUrl":"https://doi.org/10.36713/epra17513","url":null,"abstract":"India is one of the fastest growing economy in the world. It is also a mixed economy; which means both capital sector and government sector works for the development of the country. The main objective of the study is to analyse the composition and trends in revenue receipts of Government of India. The present study is based on secondary data, the time series data was taken from handbook of statistic published by Reserve Bank of India. As the economy progresses the activities of the Government sector also increases, which is evident from the present study. The Study shows that, composition of major taxes to tax revenue of Government of India in 2021-22, The Goods and Service Tax contributes highest to the total tax revenue followed by income tax other than corporation tax, corporation tax, union excise duties custom duty and service tax. \u0000KEYWORDS: Total Revenue, Total Expenditure, Tax Revenue, Direct Tax, Indirect Tax","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"18 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141686017","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":"ENTREPRENEURIAL SKILLS AND UNEMPLOYMENT REDUCTION AMONG YOUTH IN NIGERIA","authors":"Ogunro Victor O, Akeredolu Adebisi G, Adedowole Babatope E","doi":"10.36713/epra17352","DOIUrl":"https://doi.org/10.36713/epra17352","url":null,"abstract":"This study examines the role of entrepreneurial skills in reduction of unemployment among Nigerian youth. Convenience sampling technique was adopted to select (217) graduates in Ondo State. Two research questions were formulated to guide the study which metamorphosed into research hypotheses. The hypotheses formulated were tested using Chi-square (χ2) analysis. A chi-square coefficient (χ2) showed a positive relationship between entrepreneurial development programme on youth unemployment with the value of (x2 =130.291, df=09, p<05).This suggest that an increase in entrepreneurial development programme will reduce unemployment, also significant coefficient of (x2 =131.839, df=09, p<05) suggest that there is strong positive significant relationship between entrepreneurial skills and unemployment reduction. Based on the findings, the study concluded that creativity and skills acquisition are veritable tools for unemployment reduction in Nigeria. Therefore, the study recommends that curriculums should be reviewed to captured skills acquisitions right from the secondary school, also talent development through creativity should be given priority so that talent can now become a source of employment for self-reliance and sustainability. \u0000KEYWORD: Entrepreneur, Entrepreneurial Education, Reduction, Role and Unemployment","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"40 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141340141","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":"TRANSFORMING INDIAN AGRICULTURE THROUGH FARMING INNOVATIONS","authors":"Dr Suresha K. P","doi":"10.36713/epra16964","DOIUrl":"https://doi.org/10.36713/epra16964","url":null,"abstract":"Contract farming has existed for a long time, taking different forms, such as a sharecropping contract that was initially regarded as a feudal form of agriculture because the markets were either absent or underdeveloped (Eswaran and Kotwal, 1985). Initially, contract farming was a common practice in developed countries, driven principally by concerns over food safety and quality (Otsuka et al., 2016; Mishra et al., 2018; Bellemare and Bloem, 2018). Glover (1984) describes contract farming as an institutional arrangement with advantages for plantations and smallholder production. Farmers and buyers commonly use contract farming to make advance agreements on volume, specific requirements, delivery, and price.","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"50 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141118683","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":"MAXIMIZING RETURNS: UNVEILING THE IMPACT OF LIQUIDITY, EFFICIENCY, AND DIVIDEND POLICY ON ASSETS","authors":"Dr. Chidananda H L, Deepthi B, Erisha E, Aparna Suresh","doi":"10.36713/epra16858","DOIUrl":"https://doi.org/10.36713/epra16858","url":null,"abstract":"With an emphasis on Return on Assets (ROA), this study examines the interdependent dynamics of liquidity, efficiency, and dividend policy on business financial performance. With a quantitative research design, the study seeks to clarify how these components together affect organizational effectiveness. Regression analysis is used in the study to look at the associations between the dependent variable, ROA, and the important independent variables, current assets, quick ratio, liquidity, and dividend, using data from ITC Ltd. that was obtained from Moneycontrol over a five-year period (2019–2023). The findings show a strong relationship between liquidity, efficiency, dividend policy, and return on assets (ROA), with liquidity standing out as the main factor and efficiency and dividend policy following closely behind. The results highlight how crucial these variables are in determining financial performance and provide insightful information for organizational resource allocation and strategic decision-making. The study does, however, admit certain limitations, such as the possibility of wider generalizability and the dependence on data from a single organization. Further research is recommended to increase the sample size, carry out longitudinal studies, and investigate qualitative techniques in order to gain a deeper comprehension of and identify the causal factors behind the dynamics of financial success.","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"108 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141125692","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":"IMPROVING THE FINANCING OF INVESTMENT PROJECTS OF BUSINESS ENTITIES","authors":"Kasimov Jamshid Nortojievich","doi":"10.36713/epra16857","DOIUrl":"https://doi.org/10.36713/epra16857","url":null,"abstract":"The article substantiates the need for an economic analysis of the investment activity of enterprises, explains scientific approaches to the concept of investment, reveals the relationship between the investment activity of an enterprise and the structures of the external environment. The indicators of industrial production are analyzed, the features of the effective allocation of capital at the enterprise as a complex structural structure of the economic system are revealed. \u0000KEY WORDS: investment, economic analysis, enterprise, industry, economic system, economic growth, type of activity.","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"56 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140975150","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 BEHAVIORAL BIASES IN INVESTMENT DECISION","authors":"Vibhuti Talreja, Sangam. T, Sadiya Khanum, Sanyukta kumari","doi":"10.36713/epra16812","DOIUrl":"https://doi.org/10.36713/epra16812","url":null,"abstract":"This research prospects how an individuals behavioral biases affect investment decisions. Behavioral biases are rational tendencies that influence the decisions of the people, especially in fields like investing. This study does a qualitative investigation of behavioral biases in investing decisions. Investors frequently make irrational judgments as a result of behavioral biases that originate from intellectual and emotional reasons. This research tries to discover prevalent behavioral biases influencing investing choices and comprehend the effect they have on financial results by combining findings from prior studies. The literature analysis stresses the major biases that influence investment behavior, including herd mentality, loss aversion, and overconfidence. The study emphasizes how crucial the intent is to identify and counteract these biases to enhance financial outcomes and investment decision-making.\u0000KEYWORDS: Behavioral biases, investment decisions, qualitative investigation.","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"24 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140981619","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 EFFECT OF FOREIGN DIRECT INVESTMENT ON THE ECONOMIC DEVELOPMENT OF NIGERIA","authors":"Omessah Obaro Roseline, Orubu Christopher .O","doi":"10.36713/epra16781","DOIUrl":"https://doi.org/10.36713/epra16781","url":null,"abstract":"The study examined the effect of Foreign Direct Investment (FDI) on development in Nigeria. The ultimate goal of developing countries is to attain development. Most studies on the effect of Foreign Direct Investment on the development of the Nigerian economy used growth proxied by GPP as a measure of development. This study however uses the Human Development Index (HDI) which is a complementary measure of development as it considers the three aspect of development (health, knowledge and standard of living). Current data from secondary data source. were used Secondary data were collected and OLS estimation method was used for the analysis of data. The result shows that the stock of FDI inflow has a positive and statistically significant effect on Economic development in Nigeria. Therefore to experience sustainable development, government should aim at providing infrastructure and conducive trade and investment environment for both foreign and local investors.","PeriodicalId":398391,"journal":{"name":"EPRA International Journal of Economics, Business and Management Studies","volume":"18 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140981808","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}