Template-Type: ReDIF-Article 1.0 Author-Name: M Parimala Author-Workplace-Name: Lady Doak College Author-Name: V Gayathri Author-Workplace-Name: Mangayarkarasi College of Arts and Science for Women Title: A Study on Commerce Students Attitude towards Online Classes during Lockdown Period (With Special Reference to Madurai City) Abstract: The COVID -19, lockdown period teaches many things to each one of us; all "WH" questions are answered to realize our self like Who we are? How is our life need to be? Which is necessary for life and What are all not important that much. To find the answer to any "WH" questions, critical thinking and knowledge are much important. This lockdown help to unlock our wisdom at the global level. Many of us got a chance to expose talents and skills which is hidden inside of them. Enrolled in online courses, attended webinars which keep each of the active and enthuse to gain more and more knowledge. Arts students get a chance to study basic computer language online courses. Teaching through virtual mode has become the requisite part of educational institutions around the world due to the pandemic crisis of COVID-19. The present study aims to determine the student's attitude towards e-learning, primary data and secondary data were used, primary data has been collected from II and III Year Commerce Students of Lady Doak College and Ambika College of Madurai. By using Convenient Sampling techniques, 120 respondents 'datas' are collected with the help of a structured questionnaire. Through e-mail ID, a Google form link was shared to collect the datas. Tools like Chi-Square, ANOVA, Correlation, t-test and Likert Scaling methods are used to analyze the attitude of the students towards online classes. Even though advantages of e-learning, it would not be meaningful if learners don't adapt to it. Keywords: e-Learning, Students attitude, Online classes, COVID-19, Satisfaction Level, Lockdown Period Journal: ComFin Research Pages: 1-8 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3656 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3656 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3656/3203 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:1-8 Template-Type: ReDIF-Article 1.0 Author-Name: Heena Tabasum Author-Workplace-Name: Kvempu University Author-Name: S Venkatesh Author-Workplace-Name: Kvempu University Title: GST Repercussion on Financial Reporting under IND AS Regime Abstract: Indian economy witnessed the biggest reform ever seen since independence is the GST introduction and application of accounting standards converged with Global standards, namely, IND AS. Both GST and IND ASare scorching topics of the period, as taxing goods or services and accounting can be seen as dependent on each other as they go in tandem with each other. Changes can be witnessed in the field of business, finance, accounting and reporting due to the GST move in India along with changes in tax command. Financial information is the primary source of information to the users to know about the performance of the company, which is prepared by considering the guidelines of IND AS and the transaction value is determined by considering GST law. This paper intends to bring light to the area of impact of GST on reporting of financial performance under the IND AS regime by considering GST aspects like an input tax credit, revenue recognition, events treatment etc.., for this purpose, both primary and secondary data has been used. Analysis is done by using some statistical tools, test, graphs, and tables. With GST introduction, every business has changed and do with accounting practices; an attempt has been made to trace such changes and their impact. Keywords: GST, IND AS, ITC, Disclosure, Revenue Recognition, Financial reporting, PPE Journal: ComFin Research Pages: 9-13 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3660 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3660 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3660/3205 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:9-13 Template-Type: ReDIF-Article 1.0 Author-Name: A Bose Author-Workplace-Name: Government Arts College, Melur Author-Name: R Suryaprakash Author-Workplace-Name: Government Arts College, Melur Title: A Perspective View of Cost and Returns Structure - Especially Break Even Analysis in Marketing of Milk Abstract: The agriculture sector is regarded as the backbone of the Indian Economy. Nearly 70 percent of the people live in villages and their main occupation is agriculture. Agriculture is closely linked with animal husbandry and plays an important complementary role. The role of animal husbandry in providing the main and subsidiary occupation or the main occupation to the rural population is well recognized. Animal husbandry has secured an important place in Indian agriculture leading to dairy development in India. This study also includes the break-even output for cow and buffalo during lactation and inter-calving periods. Keywords: Milk marketing, Break-even point, Cow and buffalo, Lactation, Inter-calving period, Milch animals Journal: ComFin Research Pages: 14-18 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3712 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3712 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3712/3223 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:14-18 Template-Type: ReDIF-Article 1.0 Author-Name: Samira Patra Author-Workplace-Name: Model Degree College Title: Role of E-Market in Marketing of Handloom Products: A Study on Cuttack District of Odisha Abstract: Introduction: Handloom Industry provides large no. of employment to the rural and semi-rural people of India as well as Odisha. Handloom weavers of Odisha produce various handloom products which have demands in national and international market for their quality and design. The Handloom Industry of Odisha is one of the oldest way to earn bread among the people. It is always remained famous in producing World famous products like "Katki saree", "Sambalpuri Saree", various silk sarees, Tassar Saree, Tie-dye, Bomkai Cotton, glossy khanduas, "Gamchas", furnishing and Handicrafts. The innovative weavers with their skilful blending of myths, faiths, symbols and imagery provide the fabric appealing dynamism. So far as designing and techniques are concerned, it varies from double ikat (tie and dye) involving highly intricate designs woven by the Bhulia weavers of undivided Sambalpur, Bolangir, Kalahandi and Phulbani districts (such as Pasapalli, Bichitrapuri, etc) to single ikat woven in Maniabandha, Nuapatna area of Cuttack district (Khandua designs) to extra warp and weft designs like Bomkai, silk of Berhampur, cotton of Khurda district, vegetable dyed fabrics of Kotpad (Koraput district), fine count sarees of Jagatsinghpur and Tassar fabrics of Gopalpur, Fakirpur in Kendujhar district. Odisha handlooms have a rich tradition. Its 'Tie & Dye' patterns are world famous. Their Tie & Dye patterns are popularly known as 'IKAT'. The Ikat technique is commonly known as 'BANDHA' in Odisha. Handloom weavers of Odisha produce various types of fabrics such as sarees (which constitute the major component), dress materials, scarfs, dhotis, towels, other fabrics of day to day use such as wall hangings, etc. In the technological driven society, handloom products are also trading over the e-marketing/virtual platform like by Amazon, Flipkart etc.; Research Gap: Numerous researches have been undertaken by researchers about handloom Industry and handloom Weavers of Odisha. But, no such studies have conducted on role of e-market in marketing of handloom products of Cuttack district of Odisha. Objective of the Study: This paper attempt to study therole of e-market in marketing of handloom products of Cuttack district of Odisha. Research Methodology: i) Nature of data: This present study is based on both primary data and secondary data.; ii) Sample Size: The sample data size consists of 100respondents in the Cuttack District.; iii)Sources of Primary Data:Primary data have been collected through well-defined questionnaire and direct interviews methods from 100respondents (including handloom weavers, Students, Housewife, Businessman and Academician) of the Cuttack District.; iv)Sources of Secondary Data:The secondary data have been collected from various secondary sources like journals, magazines, and from various reputed websites. The collected data have been classified and tabulated according to the requirements of the study.; v) Statistical Tools:There are various statistical tools like mean; Chi-Square Test, Multi Correlation,Llikert5 points scale etc have been used for the analysis and interpretation of results.; Conclusions: Handloom Products still have demand in the national and international market through E-market for their quality, price and design. The E-market is promoting the handloom products in the online platform which leads to more popular. Hence, the demands of handloom products in the technological era have the massive success for the Handloom Industry in Odisha. Thus, it may concluded that the E-market have the significant role in marketing of handloom products. Keywords: E-market, Handloom products, E-marketing, Technological era, International market Journal: ComFin Research Pages: 19-24 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3744 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3744 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3744/3206 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:19-24 Template-Type: ReDIF-Article 1.0 Author-Name: Aditya Prasad Sahoo Author-Workplace-Name: KIIT School of Management Title: Macro-Economic Variables and Stock Market: are they Co-integrated? - A Study on NSE India Abstract: The stock market acts as a barometer for the economy. Stock Market Performance and Economic Growth go in hand in hand in the case of the Indian economy. While considering Indian economic growth, the stock market performance plays an essential role. The period of study ranges from 2000 to 2017. The tools used for the study are the ADF unit root test and Johansen co-integration test. The study concludes that Gross domestic product, FDI, Crude oil price, Inflation and Real interest rate have a significant relationship with the NSE stock market for the study period. Keywords: ADF test, Co-integration, Economy, Macroeconomic variables, NSE Journal: ComFin Research Pages: 25-30 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3740 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3740 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3740/3208 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:25-30 Template-Type: ReDIF-Article 1.0 Author-Name: S Umamaheswari Author-Workplace-Name: Vellalar Educational Trust Institute of Arts and Science Title: Determining the Financial Performance of Stock Market in India (With Special Reference to Derivatives) Abstract: The innovative practices always persuade concerned people, whereas ideas and innovation become the hallmark of progress. Even the Stock market is also not exempted from this, whereas financial derivatives have given the drastic change in the growth of the financial market. The major reason behind introducing derivatives is for minimizing or eliminating price risk through hedging. The Derivatives market has shown tremendous growth in recent years and has become multi-trillion dollar market. Marked with the ability to partially and fully transfer the risk by locking in asset prices, derivatives gain popularity among investors. Keywords: BSE, CAGR, CD, Derivatives, F&O, Hedging, MAR, MDD, NSE, SEBI Journal: ComFin Research Pages: 31-37 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3821 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3821 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3821/3209 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:31-37 Template-Type: ReDIF-Article 1.0 Author-Name: G Shivagami Author-Workplace-Name: Bangalore University Author-Name: T Rajendra Prasad Author-Workplace-Name: Bangalore University Title: Efficacy of Foreign Direct Investment in India - An Evaluation Abstract: Foreign investment plays a noteworthy role in all walks of development. Foreign Direct Investment bridges the gap between saving and investment. In the process of economic development, foreign capital helps to cover the domestic saving constraint and provide access to the superior technology that promotes efficiency and productivity of the existing production capacity and generate new production opportunity. The perceptible growth of India's GDP, particularly in the past few decades has lifted millions of people from sever poverty on the one hand and made the country a conducive ground for foreign direct investment on the other hand. A recent UNCTAD survey projected India as the second most important FDI destination after China for transnational corporations during 2010-2015. Services, telecommunication, construction activities, computer software & hardware and automobile are major sectors, which attracted higher inflows of FDI in India. Few nations such as Singapore, Mauritius, the US, and the UK were among the leading suppliers of FDI in India. This paper intends to examine the degree of global countries' participation, the sector-wise inflow of foreign capital and the recent initiatives of the government policy towards foreign direct investment. Keywords: FDI, Capital, Industrial sector, Growth, Development, Infrastructure, Productivity Journal: ComFin Research Pages: 38-46 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3835 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3835 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3835/3211 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:38-46 Template-Type: ReDIF-Article 1.0 Author-Name: M Deepa Author-Workplace-Name: Nallamuthu Gounder Mahalingam College Title: Benefits of e-CRM Services among Private Banking Customers - A Study with Special Reference to Pollachi Taluk Abstract: Banking Industry has witnessed a lot of changes in all the of Liberalization. The advent of foreign banks into the country and the licensing of the private sector have created stiff competition within the business. E-CRM's role is more important for the healthy growth of the banking business and combats the competition from rivals. The objectives of the study are: to identify the benefits enjoyed by the customers while using e-CRM services. The data study is based on the primary data collected by way of a distributed, well-framed questionnaire. There are 120 questionnaires issued among the customers. Convenience sampling methods have been adopted in this study. Some of the findings of the studies are: Most of the consumers are belonging to the age group between 22-30years. Most of the consumers (66.67%) are female. The majority of the consumers (45.00%) are postgraduates. Most of the Consumers (49.16%) are married. The majority of the respondents (51.67%) are residing in the rural area. Some of the suggestions of the study are as follows: To improve user friendly, to secure customer personal information, and Awareness camp must be conducted to educate account holders about e-CRM service, To reduce the service charges and transaction charges. It is concluded that Customer satisfaction was found to be key advantages prove by the bankers while using e-CRM and the main benefit of this e-banking is convenience to the customers. Now a day's consumers mostly prefer to use online banking services because the consumers do not have time to go to the bank and withdraw money, for the consumers need more time. Keywords: Banking, Electronic customer relationship management, Indian Banking Journal: ComFin Research Pages: 47-49 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3823 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3823 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3823/3213 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:47-49 Template-Type: ReDIF-Article 1.0 Author-Name: J Duraichamy Author-Workplace-Name: Sourashtra College Author-Name: P Ponraj Author-Workplace-Name: Sourashtra College Title: A Study on Women's Perception towards Usage of ATM Cards in Madurai City Abstract: Women are the major source of economic development in countries like India, now a day's women are financially independent and equally earnable in family, society has also accepted the changes as well, at the same banking becomes digitalized every individual prefers to use plastic cards instead of cash for the transaction and shopping. ATM card is a basic instrument that helps to withdraw money and deposit money in the bank account. Every banking company offers free ATM that is debit /credit card services to their customer; the objective of the study is to find the usage perception towards women and find the purpose of using ATM cards in their day to day life. The sample size of the study is 40, SPSS 22 software is used to analyze data collected., the hypothesis of the study is valued with the help of One Way ANOVA. Keywords: ATM cards, Bank, Indian Banking, Madurai Journal: ComFin Research Pages: 50-56 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3831 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3831 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3831/3216 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:50-56 Template-Type: ReDIF-Article 1.0 Author-Name: KR Srinivasan Author-Workplace-Name: Sourashtra College Author-Name: TP Ramprasad Author-Workplace-Name: Sourashtra College Title: An Economic Study on Consumer Satisfaction towards Online Shopping in Madurai City Abstract: Now-a-days developing countries like India converting their traditional marketing strategy into modern electronic mode or online marketing us people in India also felt comfortable in online shopping, Madurai is a business city where can find lot of business emerging here and there. People in Madurai are considerably tradition in their virtues. This study has been taken to analyse the satisfaction level of the customer towards online shopping; objective of the study is to find satisfaction level and the factor influencing online shopping. Using simple random sampling method, data has been collected from 45 respondents from Madurai city. Data analysed with the help of SPSS software. Keywords: Online shopping, Madurai, Consumer satisfaction Journal: ComFin Research Pages: 57-63 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3832 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3832 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3832/3218 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:57-63 Template-Type: ReDIF-Article 1.0 Author-Name: H Manjula Bai Author-Workplace-Name: Sahyadri College of Commerce and Management Title: A Study on Bio-Medical Waste Management in McGANN Hospital with Special Reference to Shimoga Abstract: This paper is designed to study the Bio-Medical waste Management in McGANN Hospital in Shimoga. This study is done to assess the types and components of Bio-Medical Waste generated in the McGANN Hospital, to examine the means of waste disposal by McGANN Hospital, and to analyse the mode and frequency of Bio-Medical waste collection, to make recommendations for effective management of Bio-Medical waste in the McGANN Hospital and to know the medical waste segregation practices prevailing in the hospital This helps to identify the issues and problems faced by the hospital with the waste management. And how the waste management is useful to the society. The study focus on the degree of management skills that the hospital utilise in effective waste management. For the purpose of the study, the researcher has selected 50 respondents who are the employees of the hospital and take part in the waste management process. Exploratory research methodology is used to conduct the study. It includes survey and fact finding enquiries of different kind. It focused on the problems or the benefits availed from waste management. All employees of various department in the Hospital were surveyed by using questionnaire and the level of satisfaction or dissatisfaction from waste management was studied. Finally the detailed information about the benefits about the waste management were considered. Finally, it makes an attempts to offer suggestions to the employees of the hospital, regarding how better they can do to improve the management of Bio-Medical Waste. Keywords: Waste management, Bio-medical wastes, McGANN hospital, Healthcare, General medical waste, Infectious medical waste, Hazardous medical waste, Radioactive medical waste Journal: ComFin Research Pages: 64-72 Volume: 9 Issue: 2 Year: 2021 Month: April DOI: 10.34293/commerce.v9i2.3624 File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3624 File-Format: text/html File-URL: https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/3624/3220 File-Format: Application/pdf Handle: RePEc:acg:comfin:v:9:y:2021:i:2:p:64-72