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MIDAS TOUCH INTERNATIONAL JOURNAL OF

COMMERCE,
MANAGEMENT AND TECHNOLOGY
A Monthly Referred e-Journal

ISSN: 2320 - 7787


Vol-2, No.7,
July-2014

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MIDAS TOUCH INTERNATIONAL
JOURNAL OF COMMERCE, MANAGEMENT AND TECHNOLOGY
A Monthly Referred e-Journal

ISSN: 2320 - 7787

Midas Touch International Journal of Commerce, Management and Technology is
the monthly publication to disseminate knowledge and information in the area of
trade, commerce, business, management, engineering and technology practices.

The aim of the journal is focuses on concepts, ideas, practice, applied and
interdisciplinary research in commerce, business studies, management, engineering
and technology. It provides a forum for debate and deliberation of academic,
researcher, industrialist, practitioners and technocrat.

The journals invite original research and review papers, executive experience
sharing, book reviews and case studies in the respective functional areas. The
contributions should be original and insightful, unpublished, indicating an
understanding of the context, resources, structures, systems, processes and
performance of organizations. The contributions should be research based and
reflect the standards of academic rigor.

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Midas Touch International
Journal of Commerce, Management and Technology

ISSN: 2320 – 7787



EDITORIAL BOARD

Editor
Dr. Jayesh Vachhani
Editorial Advisory Board
Dr. Pratapsinh Chauhan, Rajkot Dr. Sachin Parikh, Rajkot
Dr. Sanjay Bhayani, Rajkot Mr. Enayet Hussain, Bangaladesh
Dr. Daksha Chauhan, Rajkot Mr. K.S. Dhammaika, Sri Lanka
Dr. A. Vinayagamoorthy, Salem Mr. Abdul Bari, Bangaladesh
Dr. R.K. Raul, Silchar Dr. K.S. Chnadresekhar, Thiruvananthapuram
Dr. Karmajeet singh, Chandigarh Dr. Hanuman Prasad, Udaipur
Dr. R. P. Patel, V.V. Nagar Dr. J. P. Majamudar, Bhavanagar
Dr. Achalapati, Hyderabad Dr. D. Lazar, Pondichery
Dr. J. U. Ahmed, Shilong Dr. Sunil Gupta, Delhi
Dr. Suresh Panchani, V V Nagar Dr. S. S. Sarangadevot, Udaipur
Dr. Ahok Agarwal, Jaipur Dr .Filipe Rodugues e Melo, Goa
Dr. J.D. Takalkar, Pune Dr. Vinod Patel, Surat
Dr. Jaydip Chaudhary, Surat Dr. H. D. Thorat, Pune
Dr. B.P. Bhuva, Anand Dr. Shiv Prasad, Ajmer
Dr. Butalal Ajmera, Bhavanagar Dr. P. K. Rathod, V.V. Nagar
Dr. Jayesh Poojara, Anand Dr. Shailesh Ranasariya, Dhrangadhra


Midas Touch International Journal of Commerce,
Management and Technology

ISSN: 2320 – 7787


Vol-2, No. 7, July-2014

CONTENT

No. Paper Title Author (s) Page

1. Role of Sensitivity Training and its Impact on Organization D. S. Chaubey 1-12


Behavior in a World of Cascading Demographic Divide K. R. Subramanian

2. Measuring Student Satisfaction in Private/Self Financing Baljeet Kaur Sethi 13-25


Educational Institutes of Meerut District of Uttar Pradesh and
Making A Comparison with Government/Aided Institutes of
the Same Region

3. Art of Retaining (A New H R Concept) C K Roy 26-31

4. Improving the Quality of Privacy for Mobile Health Banumathi.D. 32-38


Monitoring Services on Cloud Girish
Phaneendra.H.D.
5. Organizational Health, Job-Involvement and S. M. Makvana 39-46
Work-Satisfaction among Manager’s in Engineering
Organizations

6. Economic Analysis of Biomedical Waste Management in Dalbir Singh 47-51


Haryana

7. Childhood Obesity: Prevalence and Prevention Amish Thakar 52-60


Milan P. Patel
P. B. Thumar
8. Comparative Analysis of Satisfaction Level of Faculties in Baljeet Kaur Sethi 61-73
Private/Self-Financing Educational Institutions with
Government/Aided Educational Institutions in Meerut District
of U.P.

9. Job Satisfaction of Shikshya Sahayak and Balguru at Bharat K. Jotva 74-77


Primary School Level in Junagadh and Gir Somnath District
of Gujarat

10. International Financial Reporting Standards (IFRSs): C S Sharma 78-89


Transition From IASC to the IASB – A Historical Sameer Lama
Perspective

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Midas Touch International Journal of Commerce, Management and Technology
Volume 2, No. 7, July - 2014 ISSN: 2320 -7787

ROLE OF SENSITIVITY TRAINING AND ITS IMPACT ON ORGANIZATION BEHAVIOR IN A


WORLD OF CASCADING DEMOGRAPHIC DIVIDE

D. S. Chaubey, Dean –Academic and Research, Uttaranchal University, Dehradun

K. R. Subramanian, Research Scholar, Uttarakhand Technical University, Dehradun

ABSTRACT

While individuals are recruited to achieve goals of the organization, they are basically members of
the undivided organization. The idea behind the ideal- most effective achievement of objectives is
when all these individuals are focused and oriented in the same direction. In other words the
behavior of individuals influences the behavior of the organization or in-short Organizational
Behavior towards achievement of planned and forecasted objectives. In practice it is seen that
individuals have their own personal agenda to achieve which if not oriented or directed towards the
organization, can cause conflicts resulting in weakening of Corporate goal and its achievement. An
empirical study conducted has indicated that age has no barrier to change. Even though the
training does not have any direct impact on the profits it has been observed that there is a sure
positive change in the cordial working relation between the members of the organization leading to
better productivity and fulfillment of organizational goals.

The faculties of sensitivity training institutes are engaged in applying their knowledge and skill to the
well being of persons, organizations, communities and society at large. Its members are
independent consultants, trainers & counselors and academicians and HRD experts and community
change agents. Their programs focus on human processes and aim at helping people to
understand themselves better and also discover more creative and satisfying ways of relating and
working with others as a group. The main training method used by sensitivity training institutes is
experience based learning which involves the trainees in experiencing reflecting, hypothesizing
conceptualizing and experimenting rather than lectures.

The present article attempts to synthesize and bring to focus the main ideas and concepts on
sensitivity training and its impact on organizational effectiveness. In a growing internationalized
scenario (global village) the importance of sensitivity training for multicultural work force to deliver the
competitive organizational goals need no further emphasis.

Keywords: Sensitivity Training, learning & Development, Organization Development, HRD. Equal
Employment opportunity (EEO)

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1. INTRODUCTION

Most of us are not aware of our behavior in our daily life and the way others perceive our
behaviors. During this training the participants are left together in a room and are allowed to interact
with each other just as the way we start interacting in our neighborhood, office. The members are
encouraged to experiment with their behaviors, offer feedbacks both on negative and positive
so that they can change based on the feedback offered. The member can try out the new behavior
and also can experience if he is more / less satisfied with the new behavior and its consequences.

This training emphasizes on the fact that each of us have the ability to offer solutions to any
problems and there need not be a person with authority only to solve problems. It helps bring about
confidence in the person to deal with day to day problems. As the program is unstructured and
highly informal setting, the participants learn how to tolerate ambiguity to see and examine their
own behavior in this kind of a setting, and then finally to make some sense out of what has
occurred are some of the ways in which T groups help people learn how to learn."
It encourages team spirit as each member learns from the others and vice-versa. This helps
everyone to appreciate the potential contributions of the other team members. In a growing
internationalized scenario (global village) the importance of sensitivity training for multicultural work
force to deliver the competitive organizational goals need no further emphasis. The present article
attempts to synthesize and bring to focus the main ideas and concepts on sensitivity training and its
impact on organizational effectiveness.

2. SENSITIVITY TRAINING - ORGANIZATIONAL POINT OF VIEW:

Sensitivity training is often offered by organizations and agencies as a way for members of a given
community to learn how to better understand and appreciate the differences in other people. It asks
training participants to put themselves into another person's place in hopes that they will be able to
better relate to others who are different than they are. Sensitivity training often specifically
addresses concerns such as gender sensitivity, multicultural sensitivity, and sensitivity toward those
who are disabled in some way. The goal in this type of training is more oriented toward growth on
an individual level. Sensitivity training can also be used to study and enhance group relations, i.e.,
how groups are formed and how members interact within those groups.

Organizations comprise of people who interact and benefit from such training. The goals of an
organization are related to increased production or higher profits margins. Sensitivity training
heightens the awareness of hidden, but complex barriers that could have an influence on job
performance, productivity, safety, employee retention, health, and quality customer service. It is an
orientation towards group dynamics as it is one of OD intervention process by which organizations
educate themselves in order to achieve better problem-solving capabilities. Organizational
development places more of its focus on becoming aware of one's role within work-place
dynamics, leading to more effective group functioning as one of the traits of sensitivity training.

Workplace sensitivity training is about ensuring that everyone in the workplace is respected and
treated appropriately regardless of who they are, and involves learning to be respectful and consider
the perspectives of others. The idea underlying sensitivity training is respecting each person as an
equal and as a human being. Just as we have wants and needs, so do the others around us. Just
as we want people to show respect to our feelings and ways of living, so too must we show respect
to others. Sensitivity training teaches people to engage in perspective-taking so that it is easier for
them to appreciate another point of view and come to a mutual understanding. Sensitivity training
also involves developing an eye towards what is more and less likely to be offensive, and likewise
developing the ability to backpedal and apologize sincerely if feelings are hurt.

The origins of sensitivity training can be traced as far back as 1914, when J.L. Moreno created
"psychodrama," a forerunner of the group encounter (and sensitivity-training) movement. This concept
was expanded on later by Kurt Lewin, a gestalt psychologist from central Europe, who is credited with
organizing and leading the first T-group (training group) in 1946. Lewin offered a summer workshop in
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human relations in New Britain, Connecticut. The T-group itself was formed quite by accident, when
workshop participants were invited to attend a staff-planning meeting and offer feedback. The results
were fruitful in helping to understand individual and group behavior.

Based on this success, Lewin and colleagues Ronald Lippitt, Leland Bradford, and Kenneth D. Benne
formed the National Training Laboratories in Bethel, Maine, in 1947 and named the new process
sensitivity training. Lewin's T-group was the model on which most sensitivity training at the National
Training Laboratories (NTL) was based during the 1940s and early 1950s. The focus of this first group
was on the way people interact as they are becoming a group. The NTL founders' primary motivation
was to help understand group processes and use the new field of group dynamics, to teach people
how to function better within groups. By attending training at an offsite venue, the NTL provided a way
for people to remove themselves from their everyday existence and spend two to three weeks
undergoing training, thus minimizing the chances that they would immediately fall into old habits
before the training truly had time to benefit its students. During this time, the NTL and other
sensitivity-training programs were new and experimental. Eventually, NTL became a nonprofit
organization with headquarters in Washington, D.C. and a network of several hundred professionals
across the globe, mostly based in universities.

During the mid-1950s and early 1960s, sensitivity training found a place for itself, and the various
methods of training were somewhat consolidated. The T-group was firmly entrenched in the training
process, variously referred to as encounter groups, human relations training, or study groups.
However, the approach to sensitivity training during this time shifted from that of social psychology to
clinical psychology. Training began to focus more on inter-personal interaction between individuals
than on the organizational and community formation process, and with this focus took on a more
therapeutic quality. By the late 1950s, two distinct camps had been formed-those focusing on
organizational skills, and those focusing on personal growth. The latter was viewed more skeptically
by businesses, at least as far as profits were concerned, because it constituted a significant
investment in an individual without necessarily an eye toward the good of the corporation. Thus,
trainers who concentrated on vocational and organizational skills were more likely to be courted by
industry for their services; sensitivity trainers more focused on personal growth were sought by
individuals looking for more meaningful and enriching lives.

During the 1960s, new people and organizations joined the movement, bringing about change and
expansion. The sensitivity-training movement had arrived as more than just a human relations study,
but as a cultural force, in part due to the welcoming characteristics of 1960s society. This social
phenomenon was able to address the unfilled needs of many members in society, and thus gained
force as a social movement. The dichotomy between approaches, however, continued into the 1960s,
when the organizational approach to sensitivity training continued to focus on the needs of corporate
personnel.

The late 1960s and 1970s witnessed a decline in the use of sensitivity training and encounters, which
had been transformed from ends in themselves into traditional therapy and training techniques, or
simply phased out completely. Though no longer a movement of the scale witnessed during the
1960s, sensitivity-training programs are still used by organizations and agencies hoping to enable
members of diversified communities and workforces to better coexist and relate to each other.

3. ISSUES REQUIRING SENSITIVITY IN THE WORKPLACE

Although T-Groups (Training groups) have faded over the years, the process of engaging in
sensitivity training has influenced managerial learning and development. With the emergence of
emotional intelligence and teams in today’s work environment, we propose that T-Groups
should be revisited that focus on helping managers and leaders in organizations develop
sensitivity around self- and other-awareness; and to experience how to create the right context
for dealing with such sensitivity in teams. Research on T-Groups have shown that such training
groups develop individual and group functioning in terms of learning, task, and group dynamics.

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In today’s work environment where organizations are more team- oriented, managerial development
programs are becoming more focused on two particular areas: developing competencies that build
relational skills and abilities such as Emotional Intelligence and learning how to create and develop
successful work teams. In response to this need, organizations and universities are incorporating
more of such programs into their training and curricula, respectively. Also, research on
emotional intelligence in groups (Druskat & Wolff, 2001); moods and emotions in groups (Kelly &
Barsade, 2001; Barsade, 2002); team learning (Edmondson, Bohmer, & Pisano, 2001; Kasl,
Marsick, & Dechant, 1997); affect and managerial performance (Staw & Barsade,1993); and the
importance of talk (Glinow, Shapiro, & Brett, 2004) have emerged in recent years.

Although Training Groups (or T-groups) seemed to have wilted and died since the late 1970s, this
process has nourished many forms of managerial developmental techniques used today such as
360° feedback methods, diversity training, countless organizational change efforts (Highhouse, 2002)
and have been used as a methodology to help individuals in organizations improve their learning
at the individual, group and organizational levels (Seashore, 1982, Schein & Bennis, 1965).
It is therefore not surprising to find some universities in the US still using T-Groups as part of
their curriculum today. The purpose of this kind of training is to help participants (sometimes
called delegates) still using T-Groups as part of their curriculum today. The purpose of this kind
of training is to help participants (sThe birth of T-groups began with an attempt to better understand
race relations in 1946 (Reichard, Siemers & Rodenhauser, 1992) at the State Teachers College in
New Britain, Connecticut. The leaders at this workshop were Lewin, Lippit, Bradford, and Benne.
After the passing of Lewin in 1947, the four remaining leaders founded the National Training
Laboratory in group Development (NTL). The 1940s and 1950s saw a blossoming of T-groups in
parallel with group research with its focus on group dynamics. T-Groups began with a more
sociological or Lewinian approach (focused on training) which later turned into one that was more
psychoanalytic or Rogerian (focused on therapy) (Highhouse, 2002).

It is important to note that T-groups do indeed differ from regular task groups as its focus is centered
on developing sensitivity training. Hence, such sessions would highlight the recent attention on
moods and emotions at the group level (Barsade, 2002, Kelly & Barsade, 2001). Regular task
groups may undergo emotional rollercoaster experiences but may not have to forum to deal with
them.

4. DEMOGRAPHICS – THE ROCKY ROAD

What about bringing up demographic issues, such as religious/ethnic differences? It certainly comes
up now and again, but it is not always clear how to do so respectfully. For example, while some
people prefer the term 'African-American,' there are others who find the term offensive and prefer
'Black.' Some people like discussing ethnic origins, but others consider it to be no one's business.
Sensitivity training can help people ascertain when it is comfortable for everyone to discuss
demographics and when to table the conversation, and likewise how to be respectful in using
descriptors that everyone finds appropriate.
5. WORKING WITH DIFFERENT PEOPLE

The team may need to work over the weekend, but there are multiple religious people on the team
who do not work on their respective Sabbaths. How is the work going to be divided? What is the
plan for finishing the work? It can be frustrating for non-Sabbath-observant people to work with
those who do observe the Sabbath, and vice versa, but how can those frustrations be kept in check
to maintain respect for all of the observances? Sensitivity training can help keep frustrations in
check and orient people towards mutually beneficial and effective arrangements.
Demographic attributes have powerful predictive qualities for employee behaviour (Pfeffer 1985,
Stewman 1988), so developing knowledge about areas of employee demographic difference has
the potential to assist practitioners in the development of their HRM policies and practices by
making them more cognisant of the ways in which different groups of employees may respond to
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them (Shenhav & Haberfeld 1992). For example, research finds dissimilarity amongst group
members to be associated with outcomes such as increased employee turnover (Jackson, Brett,
Sessa, Cooper, Julin & Peyronnin 1991).
It is possible that consideration may need to be given to the composition of the work force when
designing and developing HRM systems (for example, ageing and retirement policies, EEO policies
and the implications of recruitment and selection policies and practice) in an organisation. Indeed,
some form of internal fit may be required between the demographics characteristics of employees
and HRM policies and practices within organisations. This approach would, in effect, lend support
for models of HRM, such as the contingency model or the configurational model. These models
suggest best practice HRM results from an organisation aligning its HRM policies and practices with
the needs of the organisation, and ensuring some form of fit or congruence is achieved between
these two (Wright & McMahan 1992, Arthur 1994, Youndt, Snell, Dean & Lepak 1996).
Along with establishing areas of demographic difference in employee attitudes towards HRM, a
further contribution has been the identification of those areas of HRM employees consider most
important. It seems reasonable to suggest effective policy and practice in all these four areas is
likely to have a positive impact on optimising an organisation’s human resource capability by
promoting employee wellbeing. This in turn should enhance employee performance and provide the
organisation with a competitive advantage.
Academics can also benefit from a better understanding of employee demography. Studies that
assess the contribution of, for example, EEO policies and practices to organisational performance
using a predominantly male or European employee sample are likely to produce results that are
quite different from those that would be obtained if the employee sample had been skewed
differently. Thus, the consequences of failing to recognise areas of employee difference in HRM
research could lead to spurious explanations being put forward and flawed assumptions being
drawn – this will not aid progress in the development of HRM as an academic and practitioner
discipline.
Practitioners and academics working in the Asia and Pacific regions should view these findings with
interest because countries in these regions have a high degree of diversity across employee
groups. Thus comparative studies comparing employee demographics across different countries
are now required to see if the findings obtained for the employee sample used in this study are
similar to those found in other countries. Theory development in this area is inadequate and this
type of investigation would also help establish why many of the demographic differences found in
this study are not in the direction suggested by prior theory and research in this area. This would
help to further develop our understanding about the universality or otherwise of best practice HRM.

6. EXPERIENTIAL /CONVERSATIONAL LEARNING

Grounded in the theory and practice of Experiential Learning, Conversational Learning is a process
whereby individuals construct meaning and transform experiences into knowledge conversations
(Kolb, Baker & Jensen, 2002). The roots of the research in Conversational Learning go back
to the works of Dewey (1938, 1964), Lewin (1951), Piaget (1965), James (1977), Vygotsky
(1978), and Freire (1992) (Baker, Jensen, & Kolb, 2002).

The model employed is a space where the meaning making process is one where understanding is
achieved through the interplay of five sets of opposites and contradictions. Baker, Jensen, and Kolb
(2002) propose that a good conversational learning space has creative tension in both poles of
each set of dialectics, meaning that the space is high in each of the ten poles that circumscribe
the space itself. A good space is therefore one that would embrace and integrate each pole of the
five dialectics providing members the possibility to pursue new understanding through
the questioning of existing assumptions and prejudices. These five set of dialectics circumscribing
the phenomenon “conversational space” involves learning (grasping and transforming knowledge),
dynamic group processes (interconnectedness and power) and time perception (linear and cyclic
time).

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The five DIMENSIONS for measurement are: 1. Apprehension (APP) ↔ Comprehension (COM);
Intension (INT) ↔ Extension (EXT); Individuality (IND) ↔ Relationality (REL); Status (STA)
↔ Solidarity (SOL); Discursive (DIS) ↔ Recursive (REC). A figural representation is shown in
Figure 1 and the corresponding mapping shown in Figure 2.

Table 3 is a suggested way of recording the measurements before Sensitivity Training and the same
table can be used for measurement of various dimensions after completion of training. The measured
values on a scale of 1- 5 can be plotted in a diagram as represented in Fig 2. The overlapping values
of all dimensions in the diagram after the sensitivity training will show where qualitative changes in
perception has occurred in the selected employee and which dimensions need improvement etc.

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Time
Perception

Interconnectedness Power

Grasping Transforming
Knowledge Knowledge DIS REC

IND RELAT STAT SOLID

APP COMP INT EXT

Figure 1. Figural Representation of the Theory of Conversational Learning

AP P
5
RE C 4 INTE N

2
S OLID IND
1

RE LA T STA T

E XTE N DIS

COM P

Figure 2. Mapping system of Conversational Space.

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MAPPING CONVERSATIONAL LEARNING


(FIGURE 3)

GRASPING TRANSFORMING INTERCONNECTEDNESS POWER TIME


KNOWLEDGE KNOWLEDGE PERCEPTION
APPREHENSION

COMPREHENSION

INTENSION

EXTENSION

INDIVIDUALITY

RELATEDNESS

STATUS

SOLIDARITY

DISCURSIVE

RECURSIVE

7. EQUAL EMPLOYMENT OPPORTUNITY (EEO)

In today’s business environment international policies on equal opportunities for employment


and consequent laws against discrimination need to be understood clearly in the context of
demographic differences of international pool of employees considered for employment in
international organizations. The main features of regulation are given briefly in the following
paragraphs:

"Equal employment opportunity" is a specific legal term established by Title VII of the Civil
Rights Act of 1964, also known as "Title VII." Title VII prohibits discrimination in the workplace
against certain "protected classes" of individuals that are identified by specific criteria. Equal
employment opportunity requires that employers do not discriminate against members of these
identified groups. Equal employment opportunity legislation was designed to promote fairness in
the workplace. The protected classes specified in Title VII are: race, color, religion, sex and
national origin. Subsequent legislation has broadened protected classes to include age
(specifically age 40 and over), disability, pregnancy, childbirth (and medical condition resulting
from pregnancy and childbirth), sexual harassment, retaliation and, since 2009, genetic
information (such as a genetic predisposition to certain medical conditions).

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Another aspect of equal employment opportunity is equal pay for equal work. The Equal Pay Act
of 1963 (EPA) makes it illegal to pay men and women different pay for the same work in the
same workplace. The job title does not need to be identical; it is rather job content that is
considered. All forms of compensation are covered under the law including, salary, bonuses,
stock options, profit sharing, insurance and other benefits. In addition to compensation, equal
employment opportunity also applies to recruitment, hiring, firing, promotions, training, layoffs,
transfers, employee classifications, fringe benefits, retirement plans, terms and conditions of
employment and preferential treatment of anyone due to their protected class.

State laws cannot restrict federal equal employment opportunity laws. State laws governing fair
employment practices may be either identical to or more comprehensive than federal laws, but
they cannot contradict or be in conflict with them. For example, sexual orientation and gender
identification, while not identified in federal nondiscrimination laws, have been included by some
states as protected classes.

Opponents of affirmative action have claimed that such policies constitute "reverse
discrimination" by giving preferential treatment to members of a protected class. However, it is
the position of proponents of affirmative action, including the federal government, that affirmative
action is not a source of discrimination; it is a specific set of employment programs and activities
designed to correct the under-utilization of women and minorities in the workplace. It is the goal
of affirmative action programs to ensure equal opportunity employment by promoting fairness in
the workplace while considering the effects of past and present discrimination in employment.
Equal opportunity employers are not expected to hire or promote less qualified employees over
more qualified ones to meet affirmative action goals.

To reiterate and capture the major points in the foregoing paragraph the demographic divide
(or differences as may be more commonly understood) the following critical areas may be
considered in a multinational operation or a transnational company. It is relevant to
understand that there are no more mid-sized companies which can be classified as domestic
company. So, it is all the more important for companies operating in different markets across
the world to pay attention to the following demographic factors:
o Ethnicity or origin of Employees ( ancestral linkages)
o Cultural differences arising out of age old traditions and practices
o Languages – there is no global language though English is more popular
o Religion as a demographic difference is a major concern – particularly in a world of
rising religious fundamentalism and intolerance
o Social etiquettes and mannerisms
o Education – academic inequalities of different universities and places of higher
education and branding!

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8. CONCLUDING REMARKS AND SUMMARY

Despite how obvious much of sensitivity training may seem, working with many different types
of people requires a large amount of patience, respect, and wisdom. Sensitivity training helps
people to acquire a mindset of mutual respect and the requisite ability to take on other people's
perspectives.

Sensitivity training in the workplace is training that teaches employees, managers, supervisors,
and even the employer useful skills for respecting others while working. This can include non-
discriminating behavior techniques, being helpful to others, paying attention to the needs of your
coworkers, and so forth. Sensitivity training has been making its way through many companies
across the USA and globally other developing countries. The training is helping others to coexist
with their employees and coworkers in a more positive and serene setting. The experience in
USA and elsewhere is only indicative of its needs in India with a large population and an agenda
for faster growth with social justice and without prejudices. The recent policy statements
announced by the newly elected representatives of Government of India is an indication of the
waves of change taking place in the world at large and India in particular for better integration of
economies for trade and business.

The Indian workers and supervisors in the multinational Automobile companies who have opened
factories in India make use of opportunities for learning new technologies and also new
languages like German, Korean and Japanese which will ultimately break any demographic and
cultural barrier in the work force interaction and sensitivity. This augurs well and is a positive
indication of Indian workers and Managers adopting a multiracial work culture and overcoming
the demographic divides.

The authors would like to recommend that more academic and business research may be
focused on this area of great importance for future.

REFERENCES:

· Ms. Seema Kumari Gupta (Research scholar – Bharathiar University) and Dr. S.Sheela
Rani -Professor, Department of Master of Business administration, (Measi institute of
Mnagement) Chennai, Tamil Nadu, India, ‘International journal of social science and
interdisciplinary research’-Volume 2(5) May 2013, pp 86-96.

· Tony Lingham, Department of Human Resource Management, ESADE. Universitat


Ramon Llull, Bonnie Richley, Department of Organizational Behavior Weatherhead School
of Management Case Western Reserve University, Department of Human Resource
Management, ESADE. Universitat Ramon Llull, Carlos Royo, Universidad de Barcelona-
“T-Groups Revisited: The Significance of Sensitivity Training to Managerial Learning and
st.
Development for the 21 Century”April, 2005

· Baker, A. C.; Jensen, P. J.; Kolb, D. A. (ed.) (2002) Conversational Learning: An


Experiential Approach to Knowledge Creation. Westport, CT: Quorum Books.

· Bales, R. F. (1949) Interaction Process Analysis: A Method for the Study of Small
Groups. Cambridge, MA: Addison-Wesley Press.

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· Bales, R. F. (1979) SYMLOG: A System for the Multiple Level Observation of Groups.
New York: Free Press.

· Barsade, S. G. (2002) “The Ripple Effect: Emotional Contagion and Its Influence on
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Website Visited

http://www.isabs.org
http://www.aasthafoundation.com/Individuals.html
http://www.proven-training-solutions.com/performance-management/improve- performance-
sensitivity-training-programs/
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· http://www.citehr.com/52045-sensitivity-training.html

AUTHOR’S PROFILE:

Dr. D. S. Chaubey is Dean –Academic and Research at Uttaranchal University, Dehradun

K. R. Subramanian is Research Scholar, Uttarakhand Technical University, Dehradun

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Volume 2, No. 7, July- 2014 ISSN: 2320 -7787

MEASURING STUDENT SATISFACTION IN PRIVATE/SELF FINANCING EDUCATIONAL


INSTITUTES OF MEERUT DISTRICT OF UTTAR PRADESH AND MAKING A COMPARISON
WITH GOVERNMENT/AIDED INSTITUTES OF THE SAME REGION

Baljeet Kaur Sethi, Research Scholar, Swami Vivekanand Subharti University, Meerut

ABSTRACT:

Student satisfaction has never been considered as an issue of importance by educational authorities
nor regarded as a matter of survival by Educational Institutes. As a matter of fact, the impact of
educational services provided by an education institution on the satisfaction level of its students has
largely been an area that remains unexplored. The aim of this paper is to determine satisfaction level
of the students studying in Private/Self Financing Educational Institutes of Meerut.

There are several factors affecting student satisfaction such as Infrastructure Facilities, Fee structure,
Teaching staff, Location, Admission procedure, Courses offered, etc. To carry out the study a total of
500 questionnaires were distributed in both types of institutes but in all 438 were found duly filled.
Random sampling technique was used. The results have been interpreted with the help of Statistical
Package of Social Studies (SPSS).
KEYWORDS: Students, Satisfaction, Comparative analysis

1. INTRODUCTION

Looking at the rapid growth of various Self financing Educational Institutions in Meerut District of U.P.,
it can be visualized that there is a lot of discrepancy in the survival of these institutes. The institutes
face various challenges these days. They are facing a vast competition in the market. The pace at
which they are being opened and simultaneously being closed is a matter of great concern. An
institute is established with lots of promises and opportunities for the students as well as the
employees. But its sudden closure creates a great setback for both students as well as the employers
and the employees. Thus, there arises a demand to search in-depth about the various reasons behind
the issue. One major reason that could be sorted out is the satisfaction level of students in such
institutes. For an institute to progress and survive, satisfaction of students is the chief priority.
Qualified and skilled students are the building blocks of a nation. Thus, the institutes need to pay
attention towards their positive growth and development leading to their satisfaction.

2. LITERATURE REVIEW

· STUDENT’ SATISFACTION
Education is one of the key drivers of economic growth. Within an increasingly competitive market in
the education sector, student satisfaction is an important component in attracting and retaining high
achievers, who, in turn, improve the reputation and standing of the nation. First of all, it is necessary
to define the notion of satisfaction and especially student satisfaction.

Satisfaction - a fulfillment of need or desire, the pleasure obtained by such fulfillment. “Satisfaction is
the feeling of pleasure or disappointment attained from comparing somebody’s perceived
performance (outcome) in relation to his or her expectations. If the performance falls short of
expectations, the customer is dissatisfied. If the performance matches the expectations, the customer
is satisfied. If the performance exceeds expectations, the customer is highly satisfied or delighted”
(Wikipedia).

Student’ satisfaction is defined by Wiers-Jenssen, Stensaker and Grogaard (2002: 185) as


students‟ assessments of the services provided by universities and colleges. Student satisfaction is a
continually changing construct in the Higher Education environment due to repeated interactions

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(Elliott and Shin 2002). It is a dynamic process that requires clear and effective action as a result of
an institution listening to its students. Student satisfaction is a complex construct influenced by a
variety of characteristics of students and institutions (Thomas and Galambos 2004: 252). Student
satisfaction is an overall response not only to the learning experience of a student (Wiers- Jenssen
et al. 2002).

· Perspectives on Students’ Satisfaction


The literature on student satisfaction and their perception of the educational experience is very
complex. Views of the authors on the concept of student satisfaction is quite diverse. Each author has
his/her own perspective regarding the needs of students in the university. Some authors support the
so called “managerial dimension” of student satisfaction: It is a dynamic process that requires clear
and effective action as a result of an institution listening to its students. Student satisfaction is a
complex construct influenced by a variety of characteristics of students and institutions (Thomas and
Galambos 2004: 252). Student satisfaction is an overall response not only to the learning experience
of a student (Wiers- Jenssen et al. 2002)

According to Seymour (1972), developing many happy satisfied customers, whether they are
students, parents of students, alumni, or industry employer, should be a primary goal of higher
education. Thus, focusing on enhancing the customer satisfaction at colleges and universities is
crucial in developing customer value (Seymour in Kara and De Shields 2004:4). Students can be
regarded as customers of the universities. Therefore, it is important for the university to focus on its
customers, and to meet their expectations by providing quality education. Mamun and Das (1999)
completed a study and pointed out some factors that would attract students. These included library
facilities, laboratory facilities and internship assistance as some of the key factors for student
satisfaction.

A study done by Haque et al. (2011) identified independent factors that can affect student satisfaction
based on services offered by universities. These include quality of teaching, student research
facilities, library book collections and services, campus infrastructure, canteen facilities, space for
group discussions, sport programs, ICT (PC and Internet) facilities etc.

According to Spreng, MacKenzie and Olshavsky (1996) most prior satisfaction research has not
included performance as a direct antecedent of satisfaction.

Oliver and DeSarbo 1988: Service performance has become a central construct in marketing
research, especially in combination with service quality. In the context of higher education, service
performance which includes implicit quality is especially influenced by two factors: professors and
course content. In the service context, quality is a subjective measurement and depends on tangible
and intangible attributes (Mont and Plepys 2003; Pariseau and Daniel 1997).

Students have increasingly begun to see themselves as consumers or customers of a service


organization, and linked with this is the high expectations of standards and efficiency from the
educational institutions. Therefore, customer satisfaction is becoming increasingly important.

3. OBJECTIVES OF THE RESEARCH

Ø To analyze the student satisfaction level in various self-financing educational institutions.


Ø To construct a valid and reliable scale to understand the level of student satisfaction.
Ø To make a comparative analysis of the student satisfaction in various Self-Financing Educational
Institutions with Government/Aided institutions.
Ø To give suggestions to improve the satisfaction level of students ultimately leading to the growth
of Private/Self Financing Institutions.
Ø Accordingly, provide some discussions and implications for policy makers and institute
administrators.

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4. HYPOTHESIS

NULL HYPOTHESIS (H0) 1: From students point of view there is no significant difference between
education provided by Self Financing / Private Institutes and Government/Aided Institutes.

ALTERNATE HYPOTHESIS (H1) 1: From students point of view there is a significant difference
between education provided by Self Financing / Private Institutes and Government/Aided Institutes.

5. RESEARCH METHODOLOGY

(QUESTIONNAIRE, SAMPLE AND DATA COLLECTION METHOD)

To conduct this research, students studying in various schools and colleges of Meerut district have
been considered. To carry out the study a total of 500 questionnaires were distributed in both types of
institutes but in all 438 were found duly filled (214 students from Private/Self Financing and 224
students from Govt./Aided educational institutions) . Random sampling technique was used. The
results have been interpreted with the help of Statistical Package of Social Studies (SPSS).The
questionnaire was applied in personal, face-to-face interviews. Thus, primary data was gathered
directly from each respondent. The questionnaire was divided into different sections focusing on the
following key factors:

1. Infrastructure Facilities
2. Fee structure
3. Teaching staff
4. Location
5. Admission procedure
6. Courses offered
7. Balance between fee structure and quality of work
8. Teaching staff
9. Compatibility between teachers and students
10. Approachability with the management / institute heads
11. Flexibility of Curriculum as per the latest trends and requirements
12. Provision of Practical Knowledge
13. Fee Concessions and Scholarships
14. Student Teacher ratio
(Rating the degree of satisfaction on a scale of 1-5 where 1 denotes ‘the lowest degree of
satisfaction’ and ‘5 denotes the highest degree of satisfaction’)

The data analysis for this study has been conducted through the use of software called the Statistical
Package for Social Science (SPSS). The reliability of the test has been tested through KMO and
Bartlett’s test.

6. FINDINGS AND DATA INTERPRETATION


REFER APPENDIX 1

7. CONCLUSIONS (Table 5)

As seen from the above matrixes the study has been divided into 5 basic factors. A comparative
analysis has been done between the satisfaction level of students in Private/Self financing
educational institutions and students in Govt. /Aided educational institutions. The following are the
various conclusions drawn after statistical analysis using the SPSS:
1. Regarding the quality of the institution –
Teaching pedagogy and approach to management

- Approachability to the management / institute heads – better in self-financing/ private institutes


- Student Teacher ratio – More satisfactory in Government institutions

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- Teaching involves Real Life Situations- better in self-financing/ private institutes


- Concepts / Topics once taught are repeated again- better in self-financing/ private institutes
- Practical Knowledge is provided- better in self-financing/ private institutes
- Students are acknowledged for their efforts - More satisfactory in Government institutions
- Curriculum is flexible as per the latest trends and requirements- better in self-financing/ private
institutes
2. Infrastructure and other facilities like human resources and their training
- Infrastructure Facilities- better in self-financing/ private institutes
- Teaching staff is trained and up to the mark - better in self-financing/ private institutes
- Teachers and students are compatible with each other- better in self-financing/ private institutes
- Location- better in self-financing/ private institutes
- Admission procedure - More satisfactory in Government institutions
3. Fee Structure –More satisfactory in Government institutions
4. Fee Concessions, Scholarships and balance between fee structure and quality of work
- More satisfactory in Government institutions
5. Courses offered - better in self-financing/ private institutes

8. SUGGESTIONS
1. Quality Education:
Unless private organizations provide best of the education, they cannot meet the students’ expectations /
demands of the society. Thus, admissions are extremely difficult. Each and every parent/ student paying
for their education will select the best of the institutions and all private institutions have tough competition
amongst themselves to achieve the same.
Private Institutions have been established with lots of individual/ trust/ society funds which is required for
quality higher education. Without quality education private institutions cannot survive. In any society there
will be Institutions providing higher education degrees for the rich.

My conclusion is, Private/Self Financing Educational Institutions in Meerut District are doing lot of good
work in supporting this country. If there are few institutions doing wrong they should be tracked and
appropriate action should be taken. Strict guidelines and Accreditation Policies should be laid down
for education and research which should be sent to UGC. Frequent inspections give scope only for
corruption and nothing else.

2. Fee Structure: The fee structure of private/self financing institutions should be lowered and
brought at par with the govt. /aided institutions. Though, it is not much practical in the real sense as
survival of institutes at such low rates is not possible. Still, extra profiteering by the private
management should be avoided.

3.Latest techniques and Authentic Curriculum Design: The funds raised through high fee
structure should be utilized for bringing latest techniques for teaching and learning. Curriculum should
be revised from time to time to meet the latest needs and demands of the society. Efforts should be
put in to bring learning in the real sense of world and not merely finishing the old-age curriculum that
is outdated and in longer use of the students.

4.Provision of qualified manpower: Everyone knows about the shortage of faculty/qualified


manpower in educational institutions yet new institutions are being granted permission. Indiscriminate
permissions are given for opening Engineering/Management/Deemed Universities without knowing
the real requirement of trained manpower, without having sufficient qualified teachers, permission is
given to non deserving applicants who give affidavit of working for society but go in a big way in
earning profit and generate and absorb black money.There should be a restriction on opening new
institutions in the absence of real man power requirement of trained people.

5.Employment Opportunities: Students should be given practical training for interview sessions for
getting employment. They should be counseled and guided for their carrier choice according to their
areas of interest. Provisions should be made by educational institutes to provide job to the youth
passing out from universities. This provides the greatest satisfaction to the students.

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9. EPILOGUE

This study measured the level of satisfaction of the students of Self Financing institutes in Meerut as
compared to Govt./Aided Institutes and suggested important measures to maintain or improve
students’ satisfaction level. The study shows that students of Self Financing Institutes are less
satisfied with the fee structure, admission procedure, fee concessions and scholarships as compared
to Govt. /Aided Institutes but they are more satisfied with Private/Self Financing Institutes as far as
use of latest techniques, infrastructure, location, curriculum and teaching pedagogy is considered.
This study will certainly help the faculty members and the Managing administrators to increase the
satisfaction level of students of Private/Self Financing Institutions leading to the growth of the
institutes, positive growth of students and ultimately leading to the prosperity of the nation.

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APPENDIX 1

Factor Analysis

KMO and Bartlett's Test (Table 1)

Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .796

Approx. Chi-Square 1790.241

Bartlett's Test of Sphericity df 171

Sig. .000

Since value of KMO is greater than 0.5 i.e. 0.796 , so data is significant and significant value of
Bartlett’s Test is less than 0.5 i.e. .000 , thus, there is significant difference between the
education provided by Self – Financing Institutes and Government Institutes.

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Total Variance Explained (Table 2)

Component Initial Eigenvalues Extraction Sums of Squared Loadings Rotation Sums of Squared Loadings

Total % of Variance Cumulative % Total % of Variance Cumulative % Total % of Variance Cumulative %

1 4.856 25.559 25.559 4.856 25.559 25.559 2.987 15.720 15.720

2 1.542 8.117 33.677 1.542 8.117 33.677 2.690 14.156 29.876

3 1.371 7.217 40.894 1.371 7.217 40.894 1.576 8.295 38.171

4 1.275 6.709 47.602 1.275 6.709 47.602 1.503 7.911 46.082

5 1.076 5.661 53.264 1.076 5.661 53.264 1.364 7.181 53.264

6 .999 5.256 58.520

7 .957 5.038 63.558

8 .911 4.795 68.352

9 .828 4.358 72.711

10 .778 4.094 76.805

11 .719 3.783 80.587

12 .635 3.341 83.928

13 .614 3.230 87.158

14 .498 2.619 89.778

15 .469 2.469 92.247

16 .420 2.209 94.456

17 .384 2.021 96.477

18 .345 1.815 98.292

19 .324 1.708 100.000

Extraction Method: Principal Component Analysis.

As we see that more than 50 % i.e. 53 % is covered by 5 components only, thus only those components can be used for study.

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Fig. 1

As we see that only 5 components have value greater than 1, thus, only those 5 components will be
considered. Factors having Eigen value less than 1 are rejected.

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(Table 3)

a
Rotated Component Matrix

Component

1 2 3 4 5

Infrastructure Facilities .487

Fee structure .836

Teaching staff .691

Location .558

Admission procedure .648

Courses offered .751

Balance between fee structure and quality of work .452

Teaching staff is trained and up to the mark .677

Teachers and students are compatible with each other .480

Approachability to the management / institute heads .571

Curriculum is flexible as per the latest trends and requirements .665

Teaching involves Real Life Situations .506

Rote Memorization and cramming is more beneficial for scoring better in examinations .557

Concepts / Topics once taught are repeated again .557

Practical Knowledge is provided .647

Fee Concessions are provided .710

Scholarships are provided for outstanding performance .602

Students are acknowledged for their efforts .532

Student Teacher ratio is OK .530

Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization.

a. Rotation converged in 20 iterations.

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Component Transformation Matrix(Table 4)

Component 1 2 3 4 5

1 .691 .618 .217 .264 .154

2 .018 -.502 .660 .318 .459

3 .538 -.405 -.479 -.332 .454

4 -.318 .144 -.506 .651 .446

5 -.363 .426 .178 -.544 .600

Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization.

Value greater than 0.5 – significant

Value less than 0.5 – non significant and can be deleted

When Mean > Standard Deviation that point is significant


We can take highest and lowest values

We compare the mean of both types of institutes

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(Table 5)

N Mean Std. Std.


Deviation Error

PRIVATE/SELF-FINANCING INSTITUTES 252 3.29 .999 .063

Infrastructure Facilities GOVERNMENT/AIDED INSTITUTIONS 211 3.52 1.193 .082

Total 463 3.40 1.096 .051

PRIVATE/SELF-FINANCING INSTITUTES 252 3.33 1.200 .076

Fee structure GOVERNMENT/AIDED INSTITUTIONS 210 3.64 1.186 .082

Total 462 3.47 1.203 .056

PRIVATE/SELF-FINANCING INSTITUTES 252 3.60 1.097 .069

Teaching staff GOVERNMENT/AIDED INSTITUTIONS 210 3.81 1.169 .081

Total 462 3.70 1.134 .053

PRIVATE/SELF-FINANCING INSTITUTES 248 3.83 1.075 .068

Location GOVERNMENT/AIDED INSTITUTIONS 208 3.52 1.192 .083

Total 456 3.69 1.139 .053

PRIVATE/SELF-FINANCING INSTITUTES 249 3.46 1.085 .069

Admission procedure GOVERNMENT/AIDED INSTITUTIONS 204 3.61 1.115 .078

Total 453 3.53 1.100 .052

PRIVATE/SELF-FINANCING INSTITUTES 249 3.90 .936 .059

Courses offered GOVERNMENT/AIDED INSTITUTIONS 207 3.64 1.190 .083

Total 456 3.78 1.065 .050

PRIVATE/SELF-FINANCING INSTITUTES 244 3.41 1.064 .068


Balance between fee structure
GOVERNMENT/AIDED INSTITUTIONS 210 3.73 1.057 .073
and quality of work
Total 454 3.56 1.071 .050

PRIVATE/SELF-FINANCING INSTITUTES 250 3.68 1.193 .075


Teaching staff is trained and
GOVERNMENT/AIDED INSTITUTIONS 176 3.63 1.202 .091
up to the mark
Total 426 3.66 1.196 .058

PRIVATE/SELF-FINANCING INSTITUTES 252 3.74 1.080 .068


Teachers and students are
GOVERNMENT/AIDED INSTITUTIONS 211 3.25 1.312 .090
compatible with each other
Total 463 3.52 1.215 .056

PRIVATE/SELF-FINANCING INSTITUTES 252 3.61 1.078 .068


Approachability to the
management / institute heads
GOVERNMENT/AIDED INSTITUTIONS 207 3.30 1.198 .083

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Total 459 3.47 1.143 .053

PRIVATE/SELF-FINANCING INSTITUTES 252 3.24 1.190 .075


Curriculum is flexible as per the
GOVERNMENT/AIDED INSTITUTIONS 206 3.38 .999 .070
latest trends and requirements
Total 458 3.30 1.110 .052

PRIVATE/SELF-FINANCING INSTITUTES 252 3.57 1.107 .070


Teaching involves Real Life
GOVERNMENT/AIDED INSTITUTIONS 206 3.70 1.061 .074
Situations
Total 458 3.63 1.088 .051

PRIVATE/SELF-FINANCING INSTITUTES 252 2.36 1.181 .074


Rote Memorization and
cramming is more beneficial for GOVERNMENT/AIDED INSTITUTIONS 208 2.71 1.416 .098
scoring better in examinations
Total 460 2.52 1.303 .061

PRIVATE/SELF-FINANCING INSTITUTES 249 3.35 1.365 .087


Concepts / Topics once taught
GOVERNMENT/AIDED INSTITUTIONS 209 3.23 1.423 .098
are repeated again
Total 458 3.29 1.391 .065

PRIVATE/SELF-FINANCING INSTITUTES 249 3.48 1.257 .080


Practical Knowledge is
GOVERNMENT/AIDED INSTITUTIONS 202 3.39 1.163 .082
provided
Total 451 3.44 1.216 .057

PRIVATE/SELF-FINANCING INSTITUTES 249 2.58 1.315 .083

Fee Concessions are provided GOVERNMENT/AIDED INSTITUTIONS 205 2.90 1.347 .094

Total 454 2.73 1.337 .063

PRIVATE/SELF-FINANCING INSTITUTES 252 3.29 1.499 .094


Scholarships are provided for
GOVERNMENT/AIDED INSTITUTIONS 207 3.34 1.179 .082
outstanding performance
Total 459 3.31 1.363 .064

PRIVATE/SELF-FINANCING INSTITUTES 252 3.83 1.178 .074


Students are acknowledged for
GOVERNMENT/AIDED INSTITUTIONS 209 4.00 .943 .065
their efforts
Total 461 3.91 1.080 .050

PRIVATE/SELF-FINANCING INSTITUTES 252 3.41 1.189 .075

Student Teacher ratio is OK GOVERNMENT/AIDED INSTITUTIONS 209 3.81 1.190 .082

Total 461 3.59 1.204 .056

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Comparison of Teaching Methodology of faculties as analyzed by students

(Table 6)
Only Only Both
Academic Practical Academic and
Practical

Private / 34 2 160
Self
financing

Govt./ 12 8 216
Aided

Private / Self financing Institutes Govt./


Aided Institutes

Graph 1 Graph 2

AUTHOR’S PROFILE:

Baljeet Kaur Sethi is Research Scholar (Ph. D. in Management), at Swami Vivekanand Subharti
University, Meerut, Uttar Pradesh

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ART OF RETAINING (A NEW H R CONCEPT)

C K Roy, Apeejay Institute of Technology, School of Management, Greater Noida

ABSTRACT
leadership in Business World (LBW) did conduct a study and arrived at a conclusion that retaining an
employee is more powerful than firing.. Cost of hiring new employee at a place of an outgoing person
ranges between 54% to 71% of his annual CTC. Today after realising the importance of retaining the
process of art of retaining is important and necessary to be understood by managers and basically at
top level who are decision makers.
In the art of retaining orientation of employees and creating a satisfied employee are the primary
needs. Apart from this the quality of supervision matters. The employees usually complain of lack of
clarity of expectations, earning potential, feed back about performance failure, to meet at regular
interval and analysing the state of mind of an employee. The supervisor must provide a frame work
within which the employee feels that he can succeed.
Ability to speak his/her mind freely helps knowing him better. Talent and skill utilisation with good
governance applying ethical approach helps in confidence building. In views of Mashford managing
employee to fit in the situation,clear communication and listening to him, wining the employee trust
and recognition of employee are the areas that needs to be stressed upon.

INTRODUCTION

Leadership in Business world (LBW) conducted a detailed study and found out that retaining of
employees is more powerful than replacing it. The major findings were as under:

Category of employee Cost of replacing New hiring cost Total cost

(As % to CTC) (As % to CTC) (As % to CTC)

Non managerial status 29 25 54

Managerial level 46 25 71

Further there are losses caused due to orientation and time taken in picking up the desired efficiency
at a level of the employee who left. This also has a hidden impact on productivity and turns higher
than the direct cost of replacing and cost of hiring put together. In case suppose an employee has
produced 10% less as compared to the employee who left the profit will also be effected by 10%
which depends on the financial performance of the company and needs to be studied for individual
cases and can not be pin pointed exactly. At a large scale it has been observed that when a CEO or
key manager of a corporate leaves an organisation the share prices of that corporate falls
immediately and has a greater impact in the market which makes the stake holders unhappy.

In case we analyse all these facts the losses are many. Parting with a person who had a relation ship
bond like a family member separated from it the ethical and psychological on management and co-
workers cannot be measured in terms of money. These all are termed as domino effect on the
employee cost. Today it has been widely accepted truth that the cost of hiring a replacement may be
higher. An other last but not the least factor of indirect losses is that in a learning organization for the
learning of an employee via training and development process major costs are put in-and those
employers that fire or replace an employee do not take in to account the cost of training and growth of
the employee from scratch to full knowledge level..
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Considering the above mentioned condition of losses the corporates are considering the employees
retention as a better option which has proved to be a more cost effective tool. A corporate and its
employees should feel extremely satisfied if its major percentage of employers enter as a fresher at a
lower level and retire from there. Tata Motors, Tata Steel, SAIL ,SBI and other nationalised banks
should feel satisfied that more than 90% of their employees enter at a lower level and retire from a
quite higher positions

where as in IT sector and private insurance sector there had been a hopping tendency in the
employees and about a decade back the staff turn over was highest (60 % to 80%). Now the time has
come when the corporates have realised the importance of retaining with eagerness and to succeed a
sound retaining policy needs to be realised at the top management level. It is very similar to attempts
given to retain customers by ad dung value in the marketing area. Earlier in BSNL there was a
department called telephone disconnection department which has now been termed as customer
retention department. On the similar practices in the HR department of a larger corporate an
employee retention department is urgently needed. This department should solely work for happiness
and future betterment of employees considering their needs to remain happy or happier.

In case we question What is the art of retaining? The reply to this is to search for procedures or
system and develop a model which should cover the finest part of retaining system and this shall be
termed as “ART OF RETENTION”. Here finest part has been used as a term which will be clear from
the following case.

In US an employee joins a corporate at its middle management cadre. Every day he finds the wash
basin not very neat and clean. He complained to the house keeping department. For a few days it
was properly cleaned but again it was put in a similar shape. Next day he left the job and joins a new
place. This small lapses resulted in to leaving the organization.

One of the example is the case of Asian Paint which have created and planned a system covering
following aspects:

i) Induction of freshers using a complex selection process.

ii) Training in the functional area.

Iii) Rotating through different functional areas.

iv) Creating a multi task employee which is similar to Japan's approach.

v) Job rotation and job redesign.

This step has helped in creating a multi task staff which helps in organizing better and reduces the
monotony in the employees. This also helps in providing wider room for their positioning in the
organization with higher responsibility covering higher span of control and wider functions. This keeps
the employee happier for a longer period. The multi task knowledge provides a room for promotion of
employees including more salary and other fringe benefits that also provides-wider job satisfaction
and social approval.

At certain level money does not play a permanent solution of happiness because a man is a social
being and searches for other factors for his satisfaction including his social importance, self esteem
and self actualisation etc. In gaining higher satisfaction behavioural science and motivational training
including his importance in the organization matters.

Siemens’s study shows that the gap between business knowledge and drop in productivity due to
time spent on learning, the time and learning curve turned crucial. The Siemens’s in their research
have indicated that the replacement is at least three times more expansive than retention.

In banks,once a fresher enters as a clerk or probationary officer he usually retires from a satisfactory

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higher level as a satisfied person and in India the employee turn over ranges between two to three
percent which is minimum in industry sector. This is because the employees are rotated in terms of
place and position that means nature of job ,responsibility and even the place of work changes. This
phenomenon mostly prevails in government owned banks that are government of India undertakings.
The main reasons of satisfaction are application of art of retaining to a greater extent and these are:

i) Learning opportunity is better.

ii) There is provision for job rotation that provides better satisfaction.

Iii) Timely promotional avenue.

iv) Change in place and position/higher responsibilities.

v) Multi task widens the opportunity to cover higher span of control.

vi)Use of equality provides greater satisfaction.

vii) Appreciation of work and reward is provided in time.

Vii) the learning process is continuous to bridge the gap between today's requirements and past
knowledge. It is also termed as bridging the knowledge gap.

These exampled are an indicator of the process of retention providing an advantage for employee and
employer. The best achievement could have been that a person entering in a corporate should retire
from there with a send off celebration as a practice of exit orientation. A case study (hypothetical) is
being illustrated for a better clarity on retaining management.

CASE STUDY-

Mr Prasun charavorty joins a manufacturing firm as an operator. He worked in the firm for past six
years and his performance for first four years was quite satisfactory. During the past two years his
performance reduced and the manager under whom he was working was dissatisfied and frequently
he was warned for improvement but the performance did not improve. The manager plan was ready
to fire Chakravorthy. After two days a new manager joins the department. The new manager called for
the records of Chakravorthy. He scanned the internal and external environment related to
Chkravorthy.

After two days the manager calls Mr Chakravorthy in the ending hour of working and hands over a
sealed envelope to him. After receiving the envelope Mr Chakravorty felt quite disturbed and had a
fearful look. He was afraid of opening the envelope thinking that it was his termination letter. He
reached his residence with a sad and gloomy face. His wife and two children sat together in a
mourning state. Even the food was not cooked. At mid night both wife and husband started arguing.
The wife tells Chakraborthy that what ever happens we will face it. Why do not you open the envelope.
The envelope was opened and read with a fear of failure. Mr chakravorthy exclaimed with joy telling
his wife that instead of firing i have been promoted with higher responsibilities and an increase of 30%
of my salary. The content of letter was :

“You were a good employee with continuous improvement but it was realised that due to your
marriage after joining us and having two children your financial needs increased which needed a re
look. You are being promoted as supervisor and it is hoped that you will perform to the best of your
capability. Your CTC has been enhanced by 30% ”

After this happening Mr Chakraborthy never looked back and today he is a senior production manager.
It is hoped that Mr Chakraborthy will retire from this organisation and in other words he has been
retained for ever.

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Steps to retain your staff-Following steps should be followed to retain your staff-

Orientation from hiring to exit-when an employee enters in an organization he,being a human being
has certain expectations. For a corporate it is necessary to see that his expectations are met and he
starts feeling that he is a member of the family. This should be followed from day one of the entry till
he leaves the organisation. Under modern human motivation system it is even looking beyond leaving
the organisation. There should be communication even after retirement. In one of the case in India
Bharat Heavy Electrical Corporation (BHEL) advertised that any person who left us during past five
years may join us at similar position. SBI had a shortage of supervisory positions and inducted several
retired persons at a contractual basis which was an example of orientation after retirement. Also a
retires and well oriented satisfied person acts as a propaganda element for the organisation in the
society.

Satisfied Employees- A satisfied employee knows clearly which is also termed as job-clarity that
what is expected from him every day at work. It also means proper job planning. This is in reply to
Why employees do not do what they are supposed to do and what to do about this ?. Changing
expectations keep employees on edge and create an unhealthy stress. Most of small and medium
enterprises try to rob the employees of internal security and make the employee feel unsuccessful.

Quality of Supervision- The quality of supervision relates to the leadership quality and competence of
the managers and is critical to employee's retention. Staff have managers and supervisors. It is not
adequate that the supervisor is well linked or a nice person. Starting with a well charted expectation of
an employee, a supervisor has a critical role to play for retention of his employees who are under the
span of his supervision. Any act the supervisor plays to make an employee feel less or least valuable
will act as ante retention act and will contribute to employee turn over.

Frequent employee complaints relates to following areas:

i) Lack of clarity about expectations or expectations not well defined or realised by the supervisor.

ii) Lack of clarity about an employees earning potential.

Iii) lack of feedback about employee's performance. In other words the target set and actual
performance.

iv) Failure to hold frequent scheduled meet to discuss the problems faced and accepting the
suggestions for improvements (KAIZEN)

v) Failure to provide a well defined frame work within which the employee feels that he can succeed.
This is also termed as goal setting which is achievable by an employee. Some times a selfish higher
goal is set which is beyond the capacity of the employee to perform and in case of failure to perform
repeatedly the employee gets de motivated and starts thinking of changing the job. In case the goal is
set that is practically possible the employee who is motivated achieves it or performs at a higher level
which satisfies him and he remains motivated and helps in retaining him.

vi) Ability of the employee to represent his mind freely-Does your organisation searches ideas in you ?
Is an employee free to express.? Is your supervisor ready to listen to your ideas? Is your superior
providing credit and appreciation for positive ideas? Answer to these questions is that an employee
should feel free and comfortable to express his views and in case the ideas are positive it should be
appreciated and announced openly which shall help in motivating co-workers to freely come forward
with their ideas for improvements. This will create an atmosphere for a continuous improvement on
the pattern of QC (quality circle) and Kaizan that was originated in Japan and later on followed by
other countries. Gone are the days when supervisor acted as a boss and functioned on the basis of
X-theory of supervision. To day even a smallest person has idea that can bring changes. Here one
example will be worth mentioning that during world war the tank barrels used to be cleaned because
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the barrels used to suck dust. A nurse suggested the commander to put her scarf just after firing and
this helped in several firings in one row and also helped in improving the life of the barrel of the tank.
Based on this idea , today all guns have a dust cap that automatically opens at the time of firing and
closes after release of fire.

Incas e an opportunity to free exchange of idea is not provided the employees bite their tongue and
gradually find them in trouble and start seeking a passage to leave the organization.

Vii) Talent and skill management- Each employee has talent and capability which is not explored fully.
A motivated employee desires to contribute outside his specific job description. Employees can
contribute more than what they currently do. Managers just need to know their skill, talent and
experience and tap in to it.

A suitable example to it will be-A worker knows welding and machining (operator) He is changed from
machining to welding job,his ego of having added knowledge is satisfied. Later on he is promoted in
the rank of supervisor and made in charge of both welding and machining section. An other example
is a case related to a Chartered accountancy firm which belongs to one of my close friend. He
appointed an inter passed driver. Since the driver was used hardly for a few hours in a day ,he
remained idle for the rest of the day. The master allowed him to learn insurance business which was
also a part of firm's activity. Today after ten years the driver is driver and a successful insurance
expert and his salary has been enhanced by five folds.

Viii) Good governance and leadership_ Good governance and leadership adopted by managers play
an important role in retaining an employee for a longer period. Best and extreme result may be
retaining an employee til he retires and this is most common in Japan and the globe should learn from
it. Here it is important that the top management should accept it and design a perfect leadership and
governance policy in such a manner that it helps to retain, motivate and develop employees who
always have a desire to remain with the organization. These factors are co-related and
interdependent. Without motivation the employee will not feel gladness in his work place. To add
further employee development is the individual growth in knowledge, training and promotion including
adding higher responsibilities.

In US it has been observed that the employee pay about $ 9 billion per year in sick pay and
associated cost. In today’s difficult environment that has turned globally competitive,it is
more important than ever to create a happy and healthy work place. Rosemary Mashford
HR expert of Allots Accountant has focused on following major area of operation which are
core factors in staff motivation and retention. These key factors are detailed below:
i) Managing employees as the situation requires-the supervisor must understand the need of team
and individual that widely varies from time to time. The knowledge of what drives employee and to
draw an action plan based on their strength and ability to perform. A good manager tries to convert
threats and weaknesses in to strength and opportunity for the people he manages and this is only
possible by motivation. Different employees need different style of management and for the manager
it is important to understand how to handle each situation.
ii) Perfect and clear communication- A clear communication without ifs and buts helps in knowing the
employee about the expectations of the firm from him, where he is working and clearly defining his
role-play in the organisation. It is also vital for the managers to learn and understand as to how and
when to let it go. For creating confidence in them and to win their trust it is important to empower
them and give them independence to get on the job assigned to them. This act is also termed as
unity of command and sharing the responsibility along with transfer of authority. By this approach he
feels happy and honoured. It also helps in building confidence for carrying out higher responsibilities.
Iii) Recognition of employee's Performance- Money is not the only factor to keep people happy and
motivated. Recognition of employee's performance and its timely praise acts as one of the major
motivator. In other words 'give credit when due'. Even after a small 'Thank You' for even a smaller
work performed by an employee gives him an effect of what he has done has been appreciated and

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celebrating major team achievement helps in re-enforcing team spirit.


iv) Follow what has been communicated- For a manager it is important that what ever he has
communicated or preached to his junior, he must also follow. The changes in the plan must be
communicated in time as any delay may change the shape of the project and may create confusion
leading to distrust. Here it is important that the manager must lead by example set by him. For the
manager it is also important to provide timely feed back to individual and/or team and show a better
path for future tasks. Here manager has to work as a guide.
v) Telling the truth- For a manager it is important that his communication is honest and that means
telling the truth and being constant in what you say and to whom you say it.
The above mentioned facts if truly applied yields following advantages to an employee and helps in
retaining the employee for a longer period who are “a happy and satisfied people”:
a) Primarily the manager gets fully satisfied.
b) The employee and team are satisfied.
c) Employees are respected and realise the self esteem.
d)The task and career path is clear and well defined for them.
e) The energy level of each employee and team is boosted.
f)The employee turns from just 'doing person ' to a “being person” for the organization.
g) There is a strong human bond and cohesion through out the organisation.
CONCLUSION
To conclude , an employee who is a happy person and gets organisational approval will never like to
leave the organization. He becomes the member of a happy family, the organization as a whole. A
wider coverage will be to take care of his work-life balance in to consideration and here the
organization has to work beyond the working premises and see that the employee feels happiness
even in the society he lives in. Once his biological, sociological and physiological needs are met he
will never leave the organisation. Also,once his-self esteem and social approval starts vibrating in a
positive direction he remains as a satisfied person and is retained in the organisation for a longer
period.

REFERENCES

§ Study by LBS
§ Study on Asian Paint
§ Study by Siemens India
§ The speed of trust by Covey http/human resources.abent.com.
§ http/www.theguide.2surrey.com (business profile nov-2013

AUTHOR’S PROFILE:

Prof. C K ROY (Chandra Kumar Roy) is a Professor at Apeejay Institute of Technology, School of
Management, 1, Knowledge Park, Greater Noida, Gautam Budha Nagar UP

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IMPROVING THE QUALITY OF PRIVACY FOR MOBILE HEALTH MONITORING


SERVICES ON CLOUD

Banumathi.D, Department of CSE, NIE, Mysore

Girish, Associate Professor, Department of DPGS-CEA, NIE Mysore


.
Phaneendra H. D. Professor, DPGS-CEA, NIE Mysore

ABSTRACT

Cloud computing is emerging as a new paradigm of large-scale distributed computing. The privacy of
health care services very difficult in the remote processing. It is avoided by the cloud based
technologies provides the privacy on the health care data. Under this system the reencryption scheme
to reduce the complexity of the encryption. In the reencryption four parties for remote processing such
as cloud server, individual clients, semi trust authority, mHealth monitoring system. This paper is to
address this important problem and design an Improving the quality of privacy for mobile health
monitoring services on cloud system to protect the privacy of the involved parties and their data.
Moreover, the outsourcing decryption technique and a newly proposed key private proxy re-
encryption are adapted to shift the computational complexity of the involved parties to the cloud
without compromising clients’ privacy and service providers’ intellectual property. Finally, our security
and performance analysis demonstrates the effectiveness of our proposed design.

Keywords: outsourcing decryption technique, key private proxy reencryption, mobilehealth (mHealth),
privacy.

1. INTRODUCTION

The quality of healthcare services, Remote mobile health monitoring has already been recognized as
not only a potential, but also a successful example of mobile health (mHealth) applications especially
for developing countries. The Microsoft launched project MediNetǁ is designed to realize remote
monitoring on the health status of diabetes and cardiovascular diseases in remote areas in Caribbean
countries [6]. In such a remote mHealth monitoring system, a client could deploy portable sensors in
wireless body sensor networks to collect various physiological data, such as blood pressure (BP),
breathing rate (BR), Electrocardiogram (ECG/EKG), peripheral oxygen saturation (SpO) and blood
glucose. Such physiological data could then be sent to a central server, which could then run various
web medical applicationson these data to return timely advice to the client.

These applications may have various functionalities ranging from sleep pattern analyzers, exercises,
physical activity assistants, to cardia analysis systems, providing various medical consultation[7].
Moreover, as the emerging cloud computing technologies evolve, a viable solution can be sought by
incorporating the software as a service (SaaS) model and pay-as-you-go business model in cloud
computing, which would allow small companies (healthcare service providers) to excel in this
healthcare market. It has been observed that the adoption of automated decision support algorithms
in the cloud-assisted mHealth monitoring has been considered as a future trend [8]. Unfortunately,
although cloud-assisted mHealth monitoring could offer a great opportunity to improve the quality of
Healthcare services and potentially reduce healthcare costs, Without properly addressing the data
management in an mHealth system, clients’ privacy maybe severely breached during the collection,
storage, diagnosis, communications and computing. A recent study shows that 75% Americans
consider the privacy of their health information important or very important [9]. It has also been
reported [10]

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1.1 Basic CAM The following basic scheme runs the BF-IBE system as a sub-routine and is the
fundamental building block in our overall design. Setup: This algorithm is performed by TA, which
publishes the system parameters for the BF-IBE scheme.

1.Store: This algorithm is performed by the company. For each node pj whose child nodes are not leaf
nodes, the company runs CL(j) = AnonEnc(id, PP,L(j)) and CR(j) = AnonEnc(id, PP,R(j)) to encrypt
the child node indices under id with either id ∈ S[0;tj ] or id ∈ S[tj+1;Max], respectively. When the child
nodes of pj are leaf nodes, the company generates the ciphertext as CL(j) = AnonEnc(id, PP,mL(j))
and CR(j) = AnonEnc(id, PP,mR(j)), where mL(j) and mR(j) denote the attached information at the two
leaf nodes, respectively. All the generated ciphertexts are delivered and stored in the cloud.

Fig. Sequence Diagram

2. TokenGen: To generate the private key for the attribute vector v=(v1, · · · , vn), a client first
computes the identity representation set of each element in v and delivers all the n identity
representation sets to TA. Then TA runs the 7 AnonExtract(id, msk) on each identity id ∈ Svi in the
identity set and delivers all the respective private keys skvi to the client.

3 Query: A client delivers the private key sets obtained from the TokenGen algorithm to the cloud,
which runs the AnonDecryption algorithm on the ciphertext generated in the Store algorithm. Starting
from p1, the decryption result determines which ciphertext should be decrypted next. For instance, if
v1 ∈ [0, t1], then the decryption result indicates the next node index L(i). The cloud will then use
skv(L(i)) to decrypt the subsequent ciphertext CL(i). Continue this process iteratively until it reaches a
leaf node and decrypt the respective attached information.

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Fig.1.2 Binary decision tree

2. CRYPTOGRAPHIC BUILDING BLOCKS

To meet our design goal, we need to examine a few cryptographic techniques. Considering that
querying input to a diagnostic program usually consists of a client‟s ID and attributes, we think the
recently emerged attribute-based cryptographic techniques derived from ID-based cryptography
should provide some viable solutions.

2.1) Bilinear Pairing

Bilinear pairing serve as the building block for the existing system Based on pairing, Boneh and
Franklin proposed the first identity based encryption (IBE). A pairing is an efficiently computable, no
degenerate function, e: G x G → GT with the bilinearity property: e(gr,gs)=e(g,g)rs for any r,sϵ Z*q
,the finite field modulo q, where G , and GT are all multiplicative groups of prime order , generated by
g and e(g,g) respectively. It has been demonstrated that the proposed IBE is secure under the
decisional bilinear Diffie–Hellman (DBDH) assumption (which states that in the IBE setting, given
(g,ga,gb,gc,g,S), it is computationally difficult to decide whether S=gabc).

2.2) Homomorphic Encryption

Another technique we will use for oblivious transfer protocol is homomorphic encryption, which is
widely used as an underlying tool for constructing secure protocols in the literature. CAM adopts a
semantically secure additively homomorphic public-key encryption technique. Intuitively, for
homomorphic encryption HEnc(.), given two encrypted messages HEnc(m1) and HEnc(m2) , the
encryption of the addition of the two underlying messages can be computed as follows:
HEnc(m1+m2)= HEnc(m1)* HEnc(m2) , where is the corresponding operation in the ciphertext space.

2.3) Multidimensional Range Query Based on Anonymous IBE


The mHealth monitoring program can be represented as a binary decision tree from the attribute
vector space (Fig. 1.2). Thus, an attribute vector can be uniquely mapped to a binary bit block with
certain quantization of the measured data, leading to a binary bit represented tree (binary tree) (Fig.
2.1). Thus, the multidimensional range query (MDRQ) scheme can be used to design our CAM.

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Fig 2.1 Branching Program

In MDRQ, a sender encrypts a message under a range [r1, r2] (or a range of C-bit block v), and a
receiver with private keys falling into this range[r1,r2] (or a range of -bit block ) can decrypt the
underlying message.The basic idea of MDRQ is as follows: a C-level binary-tree is employed to
represent the C-bit data (or the range). The root of this binary tree is labeled as . The left child node of
a non leaf node p is labeled as p0 and the right. The child node is labeled as p1. As a result, all the
leaves from left to right will be labeled with a binary string from 0…, 0 to1…, 1,which correspond to all
the possible C-bit data. To represent arrange [r1, r2][0,2c-1] , a minimum set of roots of sub trees
covering all the leaf nodes in this range is used. Apparently, the minimum root representation set is
unique for a specific range and contains only at most 2C-1 elements. To represent a –bit data, we first
find the respective leaf node, then use the collection of all nodes on the path from the root to this leaf
node.

MDRQ can be constructed from an anonymous identity-based encryption (A-IBE) scheme. Compared
with the traditional IBE scheme where a Ciphertext can only preserve the privacy of an underlying
message; the anonymous IBE scheme can preserve the privacy of both the receiver identity and the
underlying message.To encrypt a message m under a range [r1,r2] (or a vector ),a sender treats each
element in S[r1,r2] (or Sv ) as an identity in the identity space in the A-IBE scheme and encrypt sm
under all those identities one by one. Thus, only when a receiver‟s (the attribute value) falls into this
range can he decrypt the message since this is the only case when there is an intersection identity
between S[r1,r2] and Sv. MDRQ plays a vital role in our CAM design because all the comparisons
between a client’s attribute vector and the respective thresholds at decision nodes are implemented
using MDRQ. To be more specific for MDRQ in our CAM design, we adapt the Boneh–Franklin IBE
(BF-IBE) scheme [11] as the underlying anonymous IBE scheme since it is one of the most efficient
existing anonymous IBE schemes. In CAM, we intend to apply the outsourcing decryption technique
to MDRQ based on the BFIBE scheme. The BF-IBE based outsourcing decryption is shown below

AnonSetup(): This algorithm is exactly the same as the original BF-IBE.

AnonMaskExtract(id,mask): This algorithm is performed by TA and a client.

AnonEnc(id,PP,tkid,m) : This algorithm is exactly the same as the original BF-IBE and
output Cid=(c1,c2,c3).

Transform(Cid,tkid): This algorithm is performed by the cloud.

AnonMaskDecryption (C’id, z): This algorithm is performed by the client.

2.4) Key Private Proxy Reencryption (PRE)

Another technique we will use is the proxy re-encryption (PRE) Proxy re-encryption allows an un-
trusted proxy server with a re-encryption key (rekey) rkA→B to transform a ciphertext (also known as
first level ciphertext) encrypted for (delegator) into one (second level ciphertext) that could be
decrypted by (delegate) without leaking any useful information on the underlying message.

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Setup (): This algorithm is performed by TA.


Ext(id,mask):This algorithm is performed by TA and a client.
Rekey (id1,id2,msk):This algorithm is performed TA.
Enc(id,m): This algorithm is performed by the company.
ReEnc(Cid,rkid,idz): This algorithm is performed by the proxy.
Dec(sk’id, C’id): This algorithm is performed by a client.

Key Generation:
Key generation is an important part where we have to generate both public key and private key. The
sender will be encrypting the message with receivers public key and the receiver will decrypt its
private key. Now, we have to select a number ‘d’ within the range of ‘n’. Using the following equation
we can generate the public key.
Q=d*P

d = The random number that we have selected within the range of ( 1 to n-1 ). P is the point „Q‟ is the
public key and „d‟ is the private key.

Encryption:
Let „m‟ be the message that we are sending. We have to represent this message on the curve. This
have in-depth implementation details. All the advance research on ECC is done by a company called
certicom. Conside ‘m’ has the point ‘M’ on the curve ‘E’. Randomly select „k‟ from [1 - (n-1)]. Two
cipher texts will be generated let it be C1 and C2.
C1 = k*P
C2 = M + k*Q
C1 and C2 will be send.
Decryption:
We have to get back the message „m‟ that was send to us,
M = C2 – d * C1
M is the original message that we have send.
Proof:
M = C2 – d * C1 „M‟ can be represented as, C2 – d * C1′ C2 – d * C1 = (M + k * Q) – d * ( k * P ) ( C2
= M + k * Q and C1 = k * P ) = M + k * d * P – d * k *P ( canceling out k * d * P ) = M ( Original
Message )

3. SECURITY ANALYSIS AND PERFORMANCE EVALUATION

The key privacy can guarantee that the cloud obtains no useful information on the branching program
while completing all the computationally intensive encryption operations for the company. As in the
first improvement, the transformation key contains no information on a client’s query vector due to the
mask privacy, which defeats the cloud’s attack through performing the identity testing. We have also
carried out formal analysis in the appendix to show that our proposed key private re-encryption
scheme is secure and privacy-preserving under random oracle model and under decisional bilinear
Diffie-Hellman (DBDH) assumption, and demonstrate that our system can indeed achieve our design
goal.

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Fig:3.1. The security performance

4. FUTURE WORK

· We can implement audio message for visually impaired(blind)person by implementing softwares like
JAWS, Talks, NVDA in on mobile devices.
· Alarm facilities can be implemented for the patients as a remainder.
· Improving security by implementing advanced user authentication techniques on the mobile device
and deploying the platform in real healthcare environment for evaluating the system in terms of user
acceptability and performance.
· The integration and security related issues can still be considered for the more secure and easy,
efficient integration and use of the upcoming components and current technology.

5. CONCLUSION

In this paper, we design an Improving the quality of privacy for mobile health monitoring services on
Cloud system, which can effectively protect the privacy of clients and the intellectual property of
mHealth service providers. To protect the clients’ privacy, we apply the anonymous Boneh Franklin
identity based encryption (IBE) in medical diagnostic branching programs. To reduce the decryption
complexity due to the use of IBE, we apply recently proposed decryption outsourcing with privacy
protection to shift clients’ pairing computation to the cloud server. To protect mHeath service
providers’ programs, we expand the branching program tree by using the random permutation and
randomize the decision thresholds used at the decision branching nodes. Finally, to enable resource
on strained small companies to participate in mHealth business, our design helps them to shift the
computational burden to the cloud by applying newly developed key private proxy re-encryption
technique. Our system has been shown to achieve the design objective.

REFERENCES

[1]Huang Lin_, Jun Shaoy, Chi Zhangz, Yuguang Fang_, Fellow, IEEE “CAM: Cloud-Assisted Privacy
Preserving Mobile Health Monitoring”

[2] M. Balaganesh, R. Sureshkumar and J. Venkateshan, “A Survey on Techniques for Third Party
Auditor in Cloud Computing”, International Journal of Emerging Technology & Advanced Engineering
(ISSN 2250-2459, ISO 9001:2008 Certified Journal), Volume 3, Issue 12, December 2013.

[3]Karthikeyan K1, Naveen V2, Nikhil Vinoy3, Nagendra Prasath S4, Manoj Prabhu Assistant
Professor, Department of Computer Science and Engineering, SNS College of Engineering,
Coimbatore, Tamil Nadu, India, 2,3,4,5 UG Scholars, Department of Computer Science and
Engineering, SNS College of Engineering, Coimbatore, Tamil Nadu, India “RHM-Remote Health
Monitoring with Dynamic Secure and Cloud Service”

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[4]S.Kousalya, Department of Computer Science and Engineering, Syed Ammal Engineering College,
Ramanathapuram, Tamilnadu,
India1 “Privacy and Efficiency On Health Care Data Using Private Proxy Reencryption Scheme”

[5]Associate Professor, Sembodai Rukmani Varatharajan Engineering College, Sembodai, India,


J.Venkateshan2 2J.Venkateshan, P.G Scholar, Sembodai Rukmani Varatharajan Engg. College,
Sembodai, India “ A Research Two Aggregate Algorithm Techniques for Third Party Auditor (TPA)
Supports to Cloud Computing”

[6] P. Mohan, D. Marin, S. Sultan, and A. Deen, ―Medinet: Personalizing the self-care process for
patients with diabetes and cardiovascular disease
using mobile telephony,ǁ in Proc. 30th Ann. Int. Conf. IEEE Engineering in Medicine and Biology
Society, 2008 (EMBS 2008), 2008,pp. 755–758.

[7] A. Tsanas, M. Little, P. McSharry, and L.Ramig, ―Accurate telemonitoringof parkinson’s disease
progression by noninvasive speech tests,ǁIEEE Trans. Biomed. Eng., vol. 57, no. 4, pp. 884–893,
Apr. 2010.

[8] G. Clifford and D. Clifton, ―Wireless technology 1in disease management and medicine,ǁ Ann.
Rev. Medicine, vol. 63, pp. 479–492, 2012.

[9] L. Ponemon Institute, Americans’ Opinions on Healthcare Privacy,2010 [Online]. Available:


http://tinyurl.com/4atsdlj

[10] A. V. Dhukaram, C. Baber, L. Elloumi, B.-J.vanBeijnum, and P. D.Stefanis, ―End-user


perception towards pervasive cardiac healthcare services: Benefits, acceptance, adoption, risks,
security, privacy andtrust,ǁ in Proc. Pervasive Health, 2011, pp. 478–484.

[11] J. Brickell, D. Porter, V. Shmatikov, and E. Witchel, “Privacy-preservingremote diagnostics,” in


Proceedings of the 14th ACM conference on Computer and communications security. ACM, 2007, pp.
498–507.

AUTHOR’S PROFILE:

Banumathi.D working at Department of CSE, NIE, Mysore, Karnataka, India

Girish is Associate Professor at Department of DPGS-CEA, NIE Mysore, Karnataka, India


.
Dr.Phaneendra.H.D is Professor at DPGS-CEA, NIE Mysore

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ORGANIZATIONAL HEALTH, JOB-INVOLVEMENT AND WORK-SATISFACTION AMONG


MANAGER’S IN ENGINEERING ORGANIZATIONS

S. M. Makvana, Department of Psychology, Sardar Patel University, VallabhVidyaNagar

ABSTRACT
This study aims to determine and find out the significant difference between high and low
Organizational health, Job-involvement and Work-satisfaction among Managers of engineering
organizations. The sample was drawn by random method. The total samples comprised 240
Managers of different types engineering organizations were selected by this aim of research. The
equal number of managers was selected. The data Selection producer of sample were selected by
random technique from different engineering organizations managers located Anand, Ahmedabad
and Vadodara in Gujarat state. O.H, J.I and W.S scale were administered to measure the Managers
of engineering organizations. Data was analyzed by using means, standard deviations and t test.
Result revealed that: High O.H of managers had a good and well health among engineering
organizations. High J.I.in the managers had a high involvement work in engineering organizations.
High W.S. of managers had a high work involvement in engineering organizations.

Keywords: Organizational health, Job-Involvement, Work Satisfaction

1.1: PROLOGUE:

As we know job-satisfaction is the resultant of various attitudes the employee holds toward related
factors like salary, supervision, work-culture, work-satisfaction, job-involvement, and organizational
health and also toward life in general. It is expected that the employees should have high motivation
and high involvement in his or her job so as to prove him or herself as more effective in the
organization. A highly job involved person demonstrates a strong desire to be at work. But for this the
organization should provide proper work environment and should have proper organizational health.
Organization exists in relation to environment and it continually strives to cope up with the
environment, failure of this leads to many problems that are signs of poor health of the organization.
Hence to have a proper combination of work culture and proper reward to the employees is needed to
generate feeling of happiness, job satisfaction and high level of work involvement.

Job-satisfaction, job-involvement, and work- satisfaction as a total quality of work life is concerned
with product, process, tool, planned, and others affected variable. Plant layout, work measurement,
standard operating procedures, human process machine interaction and other activities related to job
satisfaction and performances, sophisticated techniques are confined not only to blue collar
production jobs but have started to include white-collar jobs as well sophisticated but standardized job
functions have been the important considerations of job satisfaction. Job scope has two dimensions,
breadth and depth, job breath is the number of different tasks while job depth is related with more
power, responsibilities and control job techniques are developed to benefit employees, organization
and society. Most recently, there has been a search of interest in self-managed teams as companies
try to use team-based approaches to meet their competitive problems. It also emphasizes the need
for re-engineering of the organization to meet the new paradigm challenges. The two factors namely
job satisfaction and job-involvement are very crucial factors in a industrial set up. These two factors
have got tremendous impact on performance of employees. In the present investigation an attempt is
made to examine the relationship between perceived organizational health and work-satisfaction as
well as job- involvement.

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1.2: EXPLAINATION OF MAIN CONCEPT IN THE RESEARCH:

1.2.1: Organizational Health:

Organizational studies, organizational behavior, organizational nature and organizational theory is the
systematic study and careful application of knowledge about how people - as individuals and as
groups - act within organizations. ‘Organizational Behavior Academic field of study concerned with
human behavior in organizations; also called organizational psychology’ ‘and other than an academic
discipline concerned with ... fairly new discipline, dating back to the early 20th century, although, O. B
is the study of individuals and their behavior within the context of the organization ... Organizational
behavior is an academic discipline concerned with describing, understanding, predicting, and
controlling human behavior in an organizational environment. Organizational behavior has evolved
from early classical management theories into a complex school of thought—and it continues to
change in response to the dynamic environment and proliferating corporate cultures in which today's
businesses operate. "The task of getting organizations to function effectively is a difficult one," wrote
David A. Nadler and Michael L. Tushman in Hackman, Lawler, and Porter's.
Organization health is just like a Actively participate of any organization of man and woman. It has
some essential features e.g. structure, process, relationship, authority and responsibility, performance
and behaviour of individuals and group, organization is essential for the continuity of the mission and
objective for which it is formed. The organizational health as structure and process guides coordinates
and controls the business activities of employees. Organizational health if structured on sound
principles will help achieve management objectives. The ill-designed and makeshift organizational
level makes the management functions difficult and inefficient of employees.

The individual, or “micro” level, include individual motivation and behavior, decision making,
interpersonal communication and influence, small group behavior, and individual, dynamic, and inter-
group conflict and cooperation At the organization, or “macro” level, topics include organizational
growth, organizational change, organizational learning, organizations and leadership, power, social
networks, and social responsibility -----Effective employee know what to look for in terms of structure,
process, and culture and how to under-stand what they find. Therefore, employee must develop
diagnostic skills; they must be trained to identify conditions symptomatic of a problem requiring further
attention. The Problem indicators include declining profits, declining quantity or quality of work,
increases in absenteeism or tardiness, and negative employee attitudes. Each of these problems is
an issue of organizational behavior." The terms "corporate culture" and "organizational behavior" are
sometimes used interchangeably, but in reality, there are differences between the many Corporate
culture encompasses the shared values, attitudes, standards, and beliefs area that influence like
Organizational health, Personality, Perception, Attitudes, job satisfaction, Group dynamics, Politics
and the Role of leadership in the organization, Job design, the impact of stress on work, decision-
making processes, the communications chain, and company cultures and climates.

1.2.2: Job-involvement:-

Involvement of an employee in the job is the most important factor for performance. A committed
employee will always do better than others. But without involvement, there is no commitment. No
involvement no commitment, so if an employer wants committed workers, committed supervisor &
managers, then he has to make them involved in the work by motivating them, by rewarding them, or
by providing them good working conditions. Organizational psychologists have defined job-
involvement as a “potentially distinct attitude”, Lodahl and Kejner (1965), “have defined” job-
involvement as the extent to which self-esteem is affected by level of performance.” Lodahl and
Kejner, (1965), Saleh and Hosek, (1976), Wiener and Gechman (1977), Saal, Rabinowitz , Kanungo,
(1979-82), “have defined” job-involvement as the extent to which self-esteem is affected by level of
performance.”
The greatest contribution of the motion and time study is in the area of job involvement in
standardization of work. Individuals differ in the ways of doing their jobs very widely and the motion
and time study clearly show that wrong habits of performing jobs can be unwittingly and easily
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acquired if due consideration is not given to evolve the best method of work and teaching it to the
workers. The faulty method of performing the job may not only affect the production adversely, but
also expend undue energy of the employee. This could be saved for his own benefit, if we train a man
to do a job in the best possible way, then the differences in the productivity are not the matter of faulty
methods.
1.2.3.3: Work -Satisfaction:

It is difficult to distinguish between motivation and job-involvement, job satisfaction because of the
high degree of inter-relationship between these three factors. Basically, job- satisfaction, job-
involvement is the attitude, or more correctly, the set of attitudes, an employee has about his job. We
might describe it as the psychological disposition of a person towards his job-how he "feels" about his
work. How, someone feels about his job is not a single attitude and certainly not a simple one, but
rather a constellation of numerous individual attitudes or feelings. Thus, job-satisfaction or
dissatisfaction can depend on a large number of factors, ranging from where the worker has to park
his scooter and whether his boss calls him by his first name, to the sense of achievement he may find
in his work. There are additional factors, which can influence and determine job satisfaction, factors
which are not part of the job or work climate as such. For example, job satisfaction varies as a
function of age, health, number of years of work and emotional stability. Non-job factors such as
social status, leisure and recreational activities, family relationships, and other social outlets and
affiliations can also influence the attitude one has toward his work. Finally, a person/s motivations,
aspirations, and rewards can influence job-satisfaction.

There are numerous techniques measuring job-satisfaction. Some of the commonly used techniques
include rating scales, critical incidents, interviews and action tendencies."Job-Satisfaction is a
complex phenomenon." The nature and extent of factors contributing to it are not yet fully known. But,
a good deal of research studies in various countries with different cultures that have accumulated by
now, have certainly advanced our understanding of the factors, we shall, for our purpose, emphasize
here the studies of (Herzberg, maysner and snyderman) and his associates the two-factor theory of
job-satisfaction dis-satisfaction proposed by them as they provide possibly the broadest scope so far
in understanding the relevant factors prevailing a cross cultures as well as in India. Many theories of
Job-satisfaction like Herzberg’s motivator-hygiene theory, existence, relatedness and growth theory,
vroom’s expectancy theory, goal setting theory, give some idea regarding how to generate job-
satisfaction.

2. REVIEW OF LITERATURE:

There is a great need to review the past studies so that one may avoid duplication of doing unwanted
research and at the same time the findings of such studies provide base line or guide line for future
study. In this chapter an attempt is made to summarize briefly relevant literature relating to the factors
taken up for investigation, viz., organizational health, organizational climate, organizational culture,
job-satisfaction, work-involvement and more some other related factors.

3: AIMS & OBJECTIVES OF THE STUDY:

The major objectives of the present investigation are as follows:


Ø To study the role of organizational health in relationship between low and high scores of
managers in engineering organizations.
Ø To examine effect of high and low scores of job-involvement of managers in engineering
organization.
Ø To study the effect of low and high scores of work satisfaction among managers in
engineering organization.
Ø To study the extent of organizational health, job-involvement & work -satisfaction among
Managers Employed in engineering organizations.

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4. METHOD AND MATIRIALS:

4.1: Sample: For the purpose of the present investigation, a sample consisting of 240,( In all)
individual respondents were selected as a final sample from Engineering organizations of Manager’s
from Type of Baroda and Anand District levels were considered in the group of High and low level of
score of Managers of Gujarat state.

4.2: Tools: Following tools were used


For the collection of the data, various research tools have, been used in the related studies.
Researchers have collected the information regarding Organizational health, Job-involvement and
Work-satisfaction

4.2.1: Personal data sheet: For information (Dependents variables and Independent variables)
Organizational health, Job-involvement and Work-satisfaction regarding age, family, area, stream,
sex, income source, type of work, Type of industries, Types of district and so on were collected
data/samples by Personal data sheet.
4.2.2: Used of Scale: For the present investigation, the tools used were Organizational health
inventory (OHI) by Miles M.B. (1973). Reliability as a Test-rest-R=0.79 and Odd-even=0.84. The
inventory consists of 40 items and total possible range of scores 40 to 200.Job-involvement scale
was constructed by Lodhal and Kejner (1965). Reliability as a Test-rest-R=0.73 and Odd-even=0.80.
The inventory consists of 20 items and total possible range of scores 20 to 80, and Work-satisfaction
questionnaire was constructed by Prayag Mehta and Mahveer Jain (1976). Reliability as a coefficient
was R=0.85 and split-half-0.67. The questionnaire consists of 23, items and total possible range of
scores 23 to 79.

4.3: Hypotheses: Following major hypothesis tested in present research.


H0-1: : There is no significant mean difference in the scores of Organizational health between high
and low scores of Managers (having high and low level) in Engineering organizations.
H0-2: There is no significant mean difference between the scores of Job-involvement between high
and low scores of Managers (having high and low level score)in Engineering organizations.
H0-3: There is no significant mean difference between the scores of Work-satisfaction between high
and low score of Managers (having high and low level) in engineering organizations.

4.4: Variables of the study: Scores of manager’s high and low on Organizational health, Job-
involvement and Work-satisfaction as a dependent variables and Manager’s as a mediator variables
as well as independent

4.5: Research design of the study:


The 2 x 2 two-factor factorial research design adopted in the study.

4.6: To analyze the data with related variables and research design used of basic statistics and the‘t’
applied in different variables

5. RESULTS AND DISCUSSION:-

The scores on Organizational health, Job-involvement and Work-satisfaction was analyzed as stated
in basic statistics is as per below Table No.1:
Comparison (‘t’ test) of mean scores of organizational health, work- involvement and job-satisfaction
between high and low scores for managers, of Engineering organizations.

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Content score No. of Mean S.D. S.E. ‘t’ Level of


respondents (mean) value Significance
Organizational High 40 186.18 9.394 1.485 15.075 0.01
health
Low 40 158.28 6.983 1.104
Job- High 40 71.43 5.267 .833 9.311 0.01
involvement
Low 40 62.05 3.580 .566
Work- High 40 63.58 3.381 .535 10.202 0.01
satisfaction
Low 40 54.75 4.301 .680
Mean scores of organizational health, work- involvement and job-satisfaction between high and low
scores for managers, of Engineering organizations.

200

180

160

140

120
High
100
Low
80 Nil
60

40

20

0
Org.Health Job-Involvement Work-satisfaction

àFollowing discussion above (H1, H2, H3) hypothesis and Histogram of variables

H0-1: : There is no significant mean difference in the scores of Organizational health between high
and low scores of Managers (having high and low level) in Engineering organizations.

Hypotheses formulated under study were tested by applying, ‘t’ test technique. The score on
organizational health were analyzed in basic statistics in terms of mean and S.D’s and ‘t’values are
summarized in given above table no.1 and histogram. The score on O.H.of Managers in the
engineering organizations when their level of perceived O.H as well as high O.H. and low O.H. is
taken into consideration as an independent variables above hypothesis was formulated to answer the
‘t’ value is observed that individual’s perception about his organizational will have some direct or
indirect impact on his high and low O.H. above table No.1 and graff was formulated and it was found
that the ‘t’ value for level of perceived O.H.is ( Mean of Higher level organizational health of higher
186.18 and lower level organizational health of lower of 158.28) and It can be seen from above table

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No.1 that the ‘t’ value of organizational health score of Managers of engineering organizations 15.075,
which is significant at 0.01 levels. Therefore, the above H1, null hypothesis was rejected and it was
concluded that there is a interaction between the level of organizational health of the managers.
Hence, the above hypothesis was rejected. It can be said that there is a significant organizational
health difference between high and low level O.H of engineering organizations. It is the high and low
perceived organizational health significantly differs on organizational health of managers. As per the
scoring pattern, the lower score indicates lower organizational health and higher score indicates
higher organizational health. It is the high and low perceived organizational health significantly differ
on organizational health of managers.

H0-2: There is no significant mean difference between the scores of Job-involvement between high
and low scores of Managers (having high and low level score) in engineering organizations.

Hypotheses formulated under study were tested by applying, ‘t’ test technique. The score on Job-
involvement were analyzed in basic statistics in terms of mean and S.D’s and ‘t’values are
summarized in given above table no.1 and histogram. The score on Job-involvement.of Managers in
the engineering organizations when their level of Job-involvement as well as high Job-involvement
and low Job-involvement is taken into consideration as an independent variables above hypothesis
was formulated to answer the ‘t’ value is observed that individual’s perception about his
organizational will have some direct or indirect impact on his high and low Job-involvement above
table No.1 and Graff was formulated and it was found that the ‘t’ value for level of Job-involvement is
( Mean score of Higher level Job-involvement Of higher 71.43 and lower level Job-involvement of
lower of 62.05) and It can be seen from above table No.1 that the ‘t’ value of Job-involvement score of
Managers of engineering organizations 9.311, which is significant at 0.01 levels. Therefore, the
above H1, null hypothesis was rejected and it was concluded that there is a interaction between the
level of job-involvement of the Managers.Hence, the above hypothesis was rejected. It can be said
that there is a significant Job-involvement difference between high and low level job involvements of
engineering organizations. As per the scoring pattern, the lower score indicates lower Job-
involvement and higher score indicates higher Job-involvement. It is the high and low job
involvements significantly differ on managers of engineering organizations.

H0-3: There is no significant mean difference between the scores of Work-satisfaction between high
and low score of Managers (having high and low level) in engineering organizations.

Hypotheses formulated under study were tested by applying, ‘t’ test technique. The score on Work-
satisfaction were analyzed in basic statistics in terms of mean and S.D’s and ‘t’values are summarized in
given above table no.1 and histogram. The score on Work-satisfaction of Managers in the engineering
organizations when their level of Work-satisfaction as well as high Work-satisfaction and low Work-
satisfaction is taken into consideration as an independent variables above hypothesis was formulated to
answer the ‘t’ value is observed that individual’s perception about his organizations will have some direct
or indirect impact on his high and low Work-satisfaction above table No.1 and Graff was formulated and it
was found that the ‘t’ value for level of Work-satisfaction is ( Mean score of Higher level Work-satisfaction
of higher 63.58 and Work-satisfaction of lower of 54.75) and It can be seen from above table No.1 that the
‘t’ value of Work-satisfaction score of Managers of engineering organizations 10.202, which is significant
at 0.01 levels. Therefore, the above H1, null hypothesis was rejected and it was concluded that there is a
interaction between the level of Work-satisfaction of the Managers.Hence, the above hypothesis was
rejected. It can be said that there is a significant Work-satisfaction difference between high and low level
job involvements of engineering organizations. As per the scoring pattern, the lower score indicates lower
Work-satisfaction and higher score indicates higher Work-satisfaction. It is the high and low work-
satisfaction significantly differs on managers of engineering organizations.

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CONCLUSIONS:

The engineering organizations manager’s have low level organization health had low level of
organizational health and high level organizational health had high level of organizational health.
The engineering organizations manager’s have low level job involvement had low level of organizations
involvements and high level job involvement had high level of organizations involvements. It means
optimism for better pay, less repetitive work and more opportunity for self expression.
The engineering organizations manager’s have low level work satisfaction had low level of work
satisfaction and high level work satisfaction had high level of work satisfaction.
It is observed that there is a significant interaction between manager’s of engineering organizations and
levels of organizational health, work satisfaction and job-involvement and all three variables in closely
relation to manager’s of engineering organizations.

LIMITATIONS OF THE STUDY:-

· The sample was drawn from Engineering organization’s Manager’s from Baroda and Anand
District of Gujarat State hence it can be not applicable to whole India
· The sample was drawn from managers of Engineering organizations, other level is not included.
· While selecting the sample religion is not taken in to consideration, so religion wise difference
cannot be inferred from the data.

SUGGESTION FOR FURTHER STUDY:

· For comprehensive study of engineering Organization’s Managers may be included in the


study so as to remove engineering Organization’s Managers biases,
· Sample state engineering Organizations manager’s also remove effect of that types
Organizations manager’s on results.
·
IMPLICATION OF THE STUDY:
· A profile of the engineering Organization’s Managers may be prepared to solve the problem of
Organizational health , Job-involvement and work satisfaction.
· The impact of Organizational health , Job-involvement and work satisfaction can predicted with
the help of results and can manipulated effectively to get better results with respect to
engineering organization’s Manager’s.

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REFERENCES:

· Champoux .Joseph E. -:“Organizational Behaviour” Essential Tenets for a New Millennium.


University of new Mexico, Team Sprit (India) Pvt. Ltd.20012002, Pg55,61, 168, 223, 241, 323.
· Kaith Devis :“Organizational Health Behaviour And (1968), Human Relations at work,
Bombay, Tata McGraw Hill Publishing Company Ltd., pp-110-240.
· Makvana S.M: (2011): Organizational Health And Job-Involvement Of Non-Technical
Employees Among Different Types organizations, Vol.No.2, & 05,293 to 305, May, 2011, e-
Journal- (APJRBM),ISSN 2229-4104.
· Makvana S.M: (2011): Job-involvement as a function of employee’s categories, &
organizational health, Vol.No.03 & 01, Page No.75 to 80, March-2011, Journal of behavioral
Research Review, ISSN-0975-7198
· Makvana S.M: (2009): The effect of Cadre and organizational health on job-satisfaction with
reference to Industrial employees, Vol.No.05 & Issue-01pp126 to131, March- April-2009,
Indian Journal of Community Psychology, And ISSN 0974-2719
· Mehta Prayag;‘Objective and subjective factors is employees’ Satisfaction in life and work.
Indian Journal of Industrial Relations, 1978,2,3(40,433-444.
· Mehta Prayag & Jain, Mahaveer;(1982):Measuring employees satisfaction and personality.

AUTHOR’S PROFILE:

Dr. S. M. Makvana is Associate Professor at Department of Psychology,


Sardar Patel University, VallabhVidyaNagar, GUJARAT-388120

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ECONOMIC ANALYSIS OF BIOMEDICAL WASTE MANAGEMENT IN HARYANA

Dalbir Singh, Assistant Professor, Department of Economics, M.L.N. College, Yamuna Nagar

ABSTRACT

Healthcare sector is considered one of the largest sector in terms of both revenue and workforce
employment but with the increase in health services, there is also significant increase in the volume of
hospital waste /biomedical waste (BMW) which is one of the major problems faced by the government
and society. Many diseases are associated with BMW Therefore the effective management of waste
generated by health care institutions, hospitals has emerged as a prime area of concern in recent
times. This paper is an attempt to analyze the marginal cost of biomedical waste treatment in
hospitals with a view to suggest the policy measures for influencing the behaviour of hospitals so that
they make more alert and conscious efforts to handle and manage the biomedical waste.
Keywords: Biomedical Waste, Haryana, Marginal Cost of Waste Treatment.

I. INTRODUCTION

The concept of environmental hygiene and sanitation has become the matter of great concern of each
and every society including governments. It is the fundamental right of every individual who resides
on this earth that he should get healthy environment which permits the highest quality of life with
minimum environmental problems.

But day-by-day our environment is getting polluted. For instance, industrial units pollute air by the
smoke of their chimneys and water by their chemical effluents, agricultural activities cause pollution
through deforestation and use of chemical manures and fertilizers, households spread pollution
through the smoke of their fire place and kitchen garbage, vehicles by their noise and emission of
smoke and other people by their varied activities pollute air, water and environment.

The most severe pollutant is the increase in bio-medical waste (BMW) which includes all the waste
released by the hospital, nursing homes, private health clinics, health care laboratories and other
health related establishments. It also includes the waste produced in the homes during the course of
health care like insulin injections taken by diabetic patients. On one hand, hospitals play the role to
relieve the people from diseases but on the other hand, due to increase in biomedical waste and lack
of proper segregation/collection and treatment of biomedical wastes, the hospitals play a villain’s role
in spreading new diseases.

FIG: 1 Biomedical Waste in India (Million Tons) BMW (MT)


0.2
BMW in Million Tons

0.15 0.17 0.16


0.1 0.12 0.12 0.12
0.05
0
2002-03 2003-04 2004-05 2005-06 2006-07

Source: MoEF/CPCB

Figure-1 shows the quantity of biomedical waste generated in India varied from 0.12 Million Tons (MT)
to 0.17 MT per annum during 2004-05 to 2006- 07. In India around one and half Kilogram of waste is
produced per bed per day. These wastes keep piling up in the backward of the health-care
establishments, in municipal dumpsites and landfills (Ansari, 2004).It is important to state that all the
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hospital waste is not bio medical waste. Only 20% to 25% of Hospital waste is bio medical waste
while the rest is of ‘General Category’. It is on account of no segregation that the whole waste
becomes bio medical waste (The Economic Times).In most of the developing countries collection of
used syringes for disposal is never 100%. It is around 15% to 60%.Then their disposal is itself
problematic. Most of the developing nations resort to open or controlled burning, which leads to the
emissions of dioxins and particulate matter, which are linked with respiratory diseases (Aggarwal,
2003).

Total Waste
Figure- 2 Biomedical Waste in Differant Distt. / hpls of Haryana
HW
45.00
40.00
35.00
Thousands kg

30.00
25.00
20.00
15.00
10.00
5.00
0.00

Source: Primary data

Figure 2 shows the quantity (in Thousand Kg per annum) of biomedical waste and hazardous waste
generated in selected 12 hospitals of different districts of Haryana.
Polluters do not consider the social costs of environmental degradation in their decision making.
Thus, under the present circumstances degradation of environment is not only a matter of great
concern for the present generation but for the future generation as well. In times to come, it may turn
out to be more painful. These facts necessitate to study the extent and nature of biomedical waste
generally in India and particularly in Haryana and to find out the cost of waste treatment, so that
general public (patients) as well as workers/authorities in hospital can be aware about its harmfulness
and its proper segregation.

II. OBJECTIVES OF THE STUDY

Following objectives of the study are set to analyze, interpret and understand the problem of hospital
waste management:
1. To examine the extent of biomedical waste in various hospitals of Haryana.
2. To examine the marginal cost of waste treatment and to suggest policy measures for improving
the management of hospital waste.

III. MATERIAL AND METHODOLOGY

The prime objective of the present study is to interpret the cost of waste treatment (TCT) and to show
the extent, nature of waste treatment in Haryana hospitals. For this, primary data has been collected
on expenditure on salary of employees engaged in waste treatment, depreciation of waste treatment
plant, payments made by hospitals for waste treatment which have no waste treatment plant
(incinerators), cost on plastic bags used for segregation/collection of wastage, cost of electricity used
to operate waste treatment plant and cost of water used in biomedical waste in laboratories etc.

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through personal interviews with the officials of the hospitals through sample survey method with the
help of a comprehensive schedule from a sample of 12 hospitals in Haryana, consisting 5
General/Civil hospitals with more than 100 beds (100-200), 3 General/Civil hospitals with more than
30 beds (30-70) and 4 private hospitals having beds between 10 to 25. Total Cost of waste Treatment
(TCT) functions have been chosen as linear functions of number of patients (PAT), quantity of total
waste (WAS), quantity of hazardous waste (HW), quantity of non hazardous waste (NHW) and
quantity of Liquid Waste (LW), number of beds (BEDS), and total cost of hospitals (TC) and estimated
by OLS method.

IV. RESULTS AND DISCUSSION

Baumol and Oates have proved that if the production firms use some pollution abatement technology
and achieve the socially desirable level of pollution then the marginal cost of pollution abatement can
be taken equal to marginal social cost of pollution. Therefore, to introduce a pollution tax, we must
compute the marginal cost of pollution abatement. In this part, an attempt has been made to compute
and analyze the marginal costs with regression analysis. However, besides, the pollution tax/charge,
there are many direct as well as economic instruments (EI’s) available for controlling the pollution
(Sanker, 2000).

Table: 1 shows that the coefficient of multiple determinations (R2) is very high ranging between 0.913
and 0.998 with high F-values. This shows that the selected variables have absorbed maximum
variation in TCT. From Table 1, we observe that the intercept (b0) is negative in all the Models except
Model IV showing high capacity utilization of waste treatment. The coefficient of number of patients
(PAT) is positive and significant (at 1 % and 5% level) in all the Models. This clearly shows that
marginal cost of waste treatment (MCT) definitely increases with the increase in number of patients.
The marginal cost of waste treatment with respect to number of patients (MCT P) ranges between Rs.2
to Rs.8 per patient.

MCT as observed from Model V in Table 1 is approximately Rs.16.50. It should be noted that the
coefficient of total waste (WAS) is highly significant (at 1 %) describing the fact that with every
kilogram of total waste treated, the TCT increases by Rs.16.50. The coefficient of LW in Model VI is
positive but not significant at any level of significance.

The coefficient of hazardous waste (HW) appearing in Model V1, is negative and insignificant. This
shows that marginal cost of waste treatment (MCT) of HW is negative indicating economies of scale.
This means that probably the treatment of HW is very costly for the hospitals. However, the small
quantity of HW may be responsible for the economies of scale. It should be noted that the standards
and taxes approach couldn’t be used for abating the HW because the society cannot take the risk of
releasing the hazardous waste into the environment even if charging a tax.

The coefficient of NHW is positive and significant in Models II, III, IV and VI. It can conclusively be
derived that the marginal cost of treating one kilogram of NHW is ranging between Rs.35. to Rs.85. It
is very interesting (but not useful) to note that the increase in number of doctors leads to a decrease
in Total Cost of waste Treatment (TCT) from Models III and IV.

V. POLICY IMPLICATIONS

In an ideal pollution tax, there should be some amount of lump-sum tax, some tax on each treated
patient and some tax on each kilogram of generated waste. In the selected Models, since we have
negative (b0), therefore the proposition of imposing a lump-sum tax on hospitals should be avoided.
However, since the marginal cost of waste treatment with respect to each patient is very small
proportion of the marginal cost of treating the patient, therefore, a small levy on each patient may be
charged as a part of pollution tax. However, there are two reasons for not using this method. Firstly,
the waste has been generated by the hospital process and not by the patients. Thus, it is against the
Polluters Pay Principle. Secondly, the patients visiting the government’s hospitals are poor people in

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India. They cannot afford an increase in fees. Thus the state should provide for the funds to manage
the waste by earmarking as prevention cost to avoid further externalities. In case of liquid and non-
hazardous wastes, the hospital authorities should be punished using a tax with Rs.35 to Rs.125 per
kg., if they do not follow the rules. In case of hazardous waste (HW), no irregularity should be
tolerated because the social cost of releasing it in the environment may be very high in terms of
spreading diseases.

There are many economic instruments (EI’s) which can be used for environment protection other than
the taxes/charges, the direct economic instruments and indirect economic instruments. The direct
economic instruments include emission-trading rights, deposit refund system, performance bond and
strict liability for pollution. The emission trading rights have been found effective in case of air pollution
which are not much useful in case of hospital industry. The deposit refund system is effective in
controlling solid waste like bottles, canes, batteries, waste oil and bags. This system can be used for
controlling the behavior of pharmaceutical firms and retail chemists but not for hospitals. The
performance bond system is used for restoration of production sites and this is also not suitable for
hospital industry, which has a high service component. However, the strict liability for causing a
potential harm to any person is already in existence in India with the Public Liability Insurance Act -
1991.

Indirect instruments are taxes on outputs or inputs of polluting activities, fiscal incentives such as
rebates on excise and customs duties accelerated depreciation allowances, subsidies for adoption of
cleaner technologies and effluent treatment plants, eco-certification of products and environmental
audit.

All the indirect economic instruments and fiscal incentives are effective at the installation stage of the
waste treatment facilities. But the direct economic instruments have been found more effective in
running the waste treatment plants.

It must be understood that the economic instruments (EI’s) can be used to influence the behaviour of
the participants. The economic agents, in our case, are the people engaged in hospital management
who would change their behaviour in terms of improved waste management practices.

VI. EFFECTIVE POINTS FOR THE IMPROVEMENT OF HOSPITAL WASTE MANAGEMENT

1. Segregation of waste at point of generation should be according to: (a) Infection (b) Non-
Infectious/Garbage (c) Sharps/Needles.
2. Collection of waste should be in color coded containers/bags:
· Yellow – Infectious waste for incineration.
· Black – Garbage for dumping in municipal bin.
· Blue (inner perforated) – Sharps/needles.
3. Decontaminate all sharps and plastic waste by chemical/autoclave.
4. Cover waste collection containers.
5. Provide protective wear (mask, gloves, plastic aprons, gum boots to transporters and handlers.
6. Immunize all waste handlers.
7. There should be Trainer for the education programme
8. There should be co-ordination between hospital and outside agencies.
9. We should always try to reduce the waste generation in our day-to-day work in the hospital.
10. There should be an adequate programme for proper collection transportation and disposal of
waste.

VII. CONCLUSION

To conclude, Economic theory states that in case of negative externalities such as environmental
pollution, marginal social costs of production are higher than the marginal costs of production. In
perfectly competitive markets, the maximum social welfare, in terms of achieving Pareto optimality,

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takes place when the marginal cost of production equals the prices of output. Therefore, in the case of
presence of negative externalities, a tax on production should be imposed so that marginal cost of the
private producer rises up and absorbs the social cost and becomes equal to the market price (Sanker,
2000). Thus the marginal social cost becomes equal to Pigouvion Tax. The increase in the private
producer’s cost leads to decreased level of output, which can be treated as a socially optimal level of
output. But the estimation of total social cost of Environment Hazards, which may occur due to ill-
treatment of bio-medical waste, is very difficult task. In the analysis of relevant data, it may be very
complicated to measure economic losses due to the spreading of diseases and health problems. In
case of non-hazardous waste, the regulators can use standards and taxes as suggested in our study,
however it seems that the present command and control measure may be more effective in handling
the waste, provided the rules are followed properly. The present situation is more a case of moral
hazard leading to market failure. The problem is more managerial and less economic in nature.
The present study may be useful for Hospital Waste Management Authorities. Further study may be
conducted for analyzing the possibility and viability of a common bio-medical waste treatment plant.

TABLE: 1
REGRESSION MODEL SUMMARY OF ‘TCT’
2
Model Depd Independent b0 b1 b2 b3 b4 R F-Values
No. Vari. Variable
(I) TCT PAT -114.381 7.287 -- -- -- 0.931 135.821*
(2.092)# (11.654)*
(II) TCT PAT, NHW -58.448 4.707 35.328 -- -- 0.988 357.010*
(2.242)D (9.550)* (6.370)*
(III) TCT PAT, NHW, -28.456 5.004 43.574 -5.663 -- 0.993 354.708*
DOC (1.137) (11.783)* (7.533)* (2.312) D
(IV) TCT PAT, NHW, 0.397 2.373 63.654 -14.255 0.185 0.998 1052.808
DOC, TC (0.029) (4.141)* (12.736)* (6.689)* (4.947)* *
(V) TCT PAT, WAS -78.117 4.887 16.408 -- -- 0.985 302.467*
(2.853) D (9.461)* (5.753)*
(VI) TCT PAT, HW, NHW, -56.723 3.278 -53.849 84.539 124.583 0.991 186.039*
LW (1.724) (3.081)D (1.493) (2.463)D (1.345)
Source: Author’s calculations
Note: * - Significant at 1%. D - Significant at 5%. # - Significant at 10%.

REFERENCES
· Aggarwal, B. (2003) Bio-Medical Waste Management, The Economic Times New Delhi-
July11, 2003 pp. 13.
· Ansari, M. Athar (2004) Healthcare Waste-A Public Health Problem, Yojana Magazine- issue,
January 2004, pp. 66-67.
· HPCB (1998) Bio-Medical Waste Management & Handling Rules, Haryana Pollution Control
Board, Panchkula, pp. 1-12.
· Koutsoyiannis, A. (1953) Theory of Econometrics, Harper & Row Publishers, New York,
Ed.1953.
· MoEF (1998) Ministry of Environment and forest notification on the Bio-Medical Waste
(Management and Handling) Rules, 1998.
Available at:http://www.envfor.nic.in/legis/hsm/biomed.html
· Sharma, Madhuri (2002) Hospital Waste Management & Its Monitoring –Jaypee Brothers-
Medical Publishers (P) Ltd., New Delhi, Ed. 2002.
· Sanker, Ulaganathan (2000) Environmental Policy, Environmental Economics, Oxford India
Paper backs, New Delhi, Ed. 2000.

AUTHOR’S PROFILE:

Dalbir Singh is Assistant Professor in Department of Economics at M.L.N. College, Yamuna Nagar,
Haryana, India.

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CHILDHOOD OBESITY: PREVALENCE AND PREVENTION

Amish Thakar, Research Scholar, HNG University Patan

Milan P. Patel, Physical Instructor, College of Veterinary Science and A.H., Navsari Agricultural
University, Navsari

P. B. Thumar, Director, Department of Physical Education, The M S University of Baroda, Baroda

ABSTRACT

Childhood obesity is a serious problem that is on the rise these days and there are enough reasons
which contribute to the growing numbers. Children don’t play outdoor games these days. There aren’t
many facilities for playing games like basketball, football, cricket, etc. Moreover, they have a plenty of
options at home like watching TV, playing video games, mobile and computer games. There are a few
studies, reporting, prevalence of childhood obesity from different parts of India (Punjab, Maharashtra,
Delhi and South India) that range from 3% to 29%, and also indicate that the prevalence is higher in
urban than in rural areas. The process of rapid urbanization and changing lifestyles in India and other
developing countries has brought obesity. Further, there is the need to set guidelines for early
detection of obesity in Indian population, so that prompt treatment or prevention actions can be
started. & huge hidden burden of future obesity health consequences can be reduced.

Keywords: Childhood, Obesity

1. INTRODUCTION

Childhood obesity is a serious problem that is on the rise these days and there are enough reasons
which contribute to the growing numbers. The prime one is sedentary lifestyles. Children don’t play
outdoor games these days. There aren’t many facilities for playing games like basketball, football,
cricket, etc. Moreover, they have options aplenty at home like watching TV, playing video games,
mobile and computer games.

Childhood obesity has reached epidemic levels in many countries. In the past 30 years, the
occurrence of overweight in children has tripled and it is now estimated that one in five children are
overweight (17%). The highest prevalence rates of childhood obesity have been observed in
developed countries, however, its prevalence is increasing in developing countries as well.

It is very important to look at this issue in a fair perspective. Many would blame childhood obesity to
fast food but many would disagree. Nutrition and calorie intake both play a big part. Certain
nutritionists suggest that as long as you intake the right amount of calorie consumption a day, you can
still be in shape. Parenting is also extremely important. How do you discipline your children to eat less
junk food and teach them how to eat healthy? Some parents let their children to eat anything they
want and whenever they want. At last, childhood obesity also has something to do with ethnicity and
low-income households.

The mechanism of obesity development is not fully understood and it is believed to be a disorder with
multiple causes. Consequently, both over-consumption of calories and reduced physical activity are
involved in childhood obesity. Almost all researchers agree that prevention could be the key strategy
for controlling the current epidemic of obesity. Although definition of obesity and overweight has
changed over time, it can be defined as an excess of Body Fat. There is no consensus on a cutoff
point for excess fatness of overweight or obesity in children and adolescents. There are also several
methods to measure the percentage of body fat. In addition, BMI fails to distinguish between fat and
fat-free mass (muscle and bone) and may exaggerate obesity in large muscular children.
Furthermore, maturation pattern differs between genders and different ethnic groups.

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A Prevention survey found that children whose parents keep in shape are much more likely to have
healthy body weights themselves.

2. CHILDHOOD OBESITY RESEARCH STATISTICS AND TRENDS

Despite the fact that such kind of disease is very easy to identify, lots of difficulties and problems
occur while treating it. Modern trends have already proved that children will hardly try to keep fit and
stick to a diet. They are more likely to gain extra weight and suffer from obesity. Moreover recent
statistic shows inevitable consequences. Childhood obesity has doubled in comparison with previous
years. And those who are more likely to suffer from this disease are children from 2 to 5 years old as
well as adolescences from 12 to 19 years old. In addition to these groups there appeared a new one
which includes children from 6 to 11 years old. At the moment there are more than 9 million children
who suffer from obesity. Obesity has always been great problem for many countries. It is very hard to
treat and it can influence boys and girls of all ages. There are no exceptions for different races or
ethnic groups. Obesity and extra weight are common problems for the many countries. Needless to
say that obesity and extra weight always lead to different kinds of health problems. The problem is
that people start suffering from different diseases at their early childhood. Children are forced to face
such problems as cardiovascular disease, which results in high blood pressure and cholesterol, and
diabetes.

Speaking about the overall list, the USA is in a rather bad position. The level of obesity prevalence
comes up to 30%. It can only be compared with such countries as Germany, Mexico and the UK.
Children for all over the world are more likely to suffer from obesity at the age of 10-16. However
some European countries found it possible to decrease this level and make the percentage of children
who are obese really small. These countries include Netherlands, Switzerland and Sweden. Despite
the fact that in some countries obesity is not a great problem in comparison with the United States, its
worldwide percentage is very alarming. This problem is becoming more and more dangerous and now
it is threatening the whole globe.

There are a few studies, reporting, prevalence of childhood and adolescent obesity and overweight
from different parts of India (Punjab, Maharashtra, Delhi and South India) that range from 3% to 29%,
and also indicate that the prevalence is higher in urban than in rural areas. However, there is no
published data on a representative sample from Puducherry on prevalence of childhood obesity. With
recent rise in number of diabetics (5.04%) and hypertensive in the Union Territory of Puducherry, it
was necessary to have the accurate data on prevalence of childhood obesity and therefore an attempt
was made to assess the prevalence of overweight and obesity among school children aged between
6 and 12 yrs.

A study of childhood obesity among school children aged 6 to 12 years in union territory of
Puducherry region was done by Preetam B Mahajan and Anil J Purty from Department of Community
Medicine, Indira Gandhi Medical College and Research Institute, Pondicherry, India. Objective: To
study the prevalence of obesity and overweight among school children in Puducherry. To identify any
variation as per age, gender, place of residence and type of school. Setting and design: Secondary
data analysis of a school-based cross sectional study in all the four regions of Puducherry. Materials
and Methods: Children between 6 and 12yrs were sampled using multistage random sampling with
population proportionate to size from 30 clusters. Anthropometric data (BMI) was analyzed using CDC
growth charts. Data was analyzed using SPSS, BMI (CDC) calculator, CI calculator and OR
calculator. Results: The prevalence of overweight (85th percentile) among children was 4.41% and
prevalence of obesity (>95 th percentile) was 2.12%. Mahe region had the highest prevalence of
overweight (8.66%) and obesity (4.69%). Female children from private schools and urban areas were
at greater risk of being overweight and obese. Conclusions: Childhood obesity is a problem in
Puducherry and requires timely intervention for its control.

In another study done by Shiny George, Jeffy Binu, Biju Baby Joseph on the prevalence of overweight
and obesity and its influencing factors in rural adolescent school going children in Kerala, India.
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Background: Obesity has become a worldwide phenomenon cutting across regional and economic
barriers. Childhood and adolescent obesity has emerged as an epidemic not only in the developed
countries but also in the developing countries that are in rapid epidemiological transition, and India is
no exception. 50-80% of the obese children will continue to be obese adults. However, whether or not
obesity persists into adulthood, the obesity in childhood appears to increase the risk of subsequent
morbidities .Objective: To assess the prevalence of overweight and obesity and its influencing factors
in adolescent school going children in a rural area in Kerala. Research methodology: Height and
weight were measured and obesity was assessed using international obesity task force criteria in 173
students of 13 -18 years. Details of influencing factors obtained using a pretested questionnaire.
Results: The study revealed a high prevalence of overweight (16%) and obesity (7%). Prevalence of
overweight and obesity was 19% and 6% among boys and 15% and 8% among girls respectively.
Among the influencing factors sleeping time and fast food were found to be significant (p=0.01).
Conclusion: Increased prevalence of overweight and obesity in rural adolescents emphasizes the
need of early recognition of excessive weight gain relative to linear growth and early intervention after
an increase in weight-for-height or BMI percentiles in children and adolescents.

3. CHILDHOOD OBESITY FACTS

· Childhood obesity facts and literature would confirm that some of them are naturally-
occurring while others are provoked by erroneous lifestyle practices.
· There are two body-type classifications of being overweight and one carries more risk than
the other, health-wise. First, there’s the apple-shaped figure, wherein excess body fat is only
distributed on the abdominal area. And the second is the pear-shaped figure, wherein the fat
is found more on the thighs and hips. Out of these two, it is the apple-shaped person who is
more likely to experience complications first.
· Obesity currently affects one billion people worldwide and is experienced by 12.5 million kids
and adolescents between the ages 2 and 19 years old.
· Parents who have obese children can actually seek medical attention so that proper
interventions are applied and their kid’s vital statistics and progress are adequately
monitored.
· There are also trainers they can approach who are equipped with the knowledge necessary
to handle obese clients. And they can effectively implement exercise treatments that would
not only help them lose weight but also keep them from harm and from rebounding after the
treatment period is over.

4. DIAGNOSIS OF CHILDHOOD OBESITY

Assessing obesity in children is difficult because children grow in unpredictable spurts. It should only
be done by a health care professional, using the child's height and weight relative to his previous
growth history.

Weight-to-height tables:
These tables give general ranges of healthy weight and define being overweight based on the
height of the child. Many health care professionals define obesity in a child as weighing 20%
or more over the healthy range. The tables, however, do not take into account other individual
characteristics of each child. The health care professional must consider the patient's age,
gender, pubertal stage, and growth pattern when interpreting the weight-to-height chart.

Body fat percentage:


The percentage of body weight that is fat is a good marker of obesity. Boys with over 25% fat
and girls with over 32% fat are considered obese. Body fat percentage is difficult to measure
accurately. The most accurate methods use special equipment. The method that
measures skin-fold thickness is unreliable unless performed correctly by a trained and
experienced technician.

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Body mass index (BMI):


This measure assesses weight relative to height. It is the same as the body mass index used
to identify adult obesity. BMI is defined as weight (in kilograms) divided by height (in meters)
squared (kg/m2). BMI is closely related to body fat percentage but much easier to
measure.BMI is the standard for defining obesity in adults, but its use in children is not
universal. The American Obesity Association defines those children and adolescents above
the 95th percentile as "obese," which corresponds to a BMI of 30 kg/m 2 (considered obesity in
adults).

Waist circumference (WC):


This measurement in a child or adolescent correlates closely with the future risk of developing
type 2 diabetes mellitus and related complications of the metabolic syndrome (high blood
pressure, abnormal cholesterol or other fat levels, heart attack, stroke, and damage to eyes,
heart, and kidneys). The assessment is made with a tape measure stretched across the
widest abdominal girth (usually at or just below the level of the belly button, called the
umbilicus). Any value over the 90% percentile for age and gender carries the highest risk.

5. CAUSES OF CHILDHOOD OBESITY

Children become overweight and obese for a variety of reasons.


1. Diet: Unhealthy lunch options and regular consumption of high-calorie foods, like fast food,
cookies and other baked goods, soda, candy, chips and vending machine snacks contribute
to weight gain. Snacking is another major culprit: new research shows that children are
snacking more than ever before. Between 1977 and 2006, children increased their caloric
intake from snacks by an average of 168 calories/day, up to a total of 586 calories. The
largest increase was found in children aged 2 to 6.

2. Lack of physical activity: Computers, television, and video games conspire to keep kids
inside and sedentary, which means they burn fewer calories and are more likely to gain
weight. Concerns about the safety of outside play and a reliance on vehicle instead of walking
– even to the corner store – don’t help matters. By preschool age, many kids are already
lacking enough activity, which often translates into poor exercise habits later in life.

3. Environment: If a child opens up the refrigerator or kitchen cabinets and is greeted by bags
of chips, candy bars and microwave pizza, then that’s likely what they will eat. Similarly, if you
keep your fridge stocked instead with tasty cut-up fruits and veggies with low-fat ranch dip,
low-fat yogurt and higher-fiber granola bars, then they will go for the healthier fare (rather than
eat nothing at all). Don’t feel like you need to deny children all treats, but strive for a healthy
balance.

4. Psychological factors: Like adults, some kids may turn to food as a coping mechanism for
dealing with problems or negative emotions like stress, anxiety, or boredom. Children
struggling to cope with a divorce or death in the family may eat more as a result.

5. Genetics: If your child was born into a family of overweight people, he/she may be genetically
predisposed to the condition, especially if high-calorie food is readily available and physical
activity is not encouraged.

6. Socioeconomic factors: Children from low-income backgrounds are at increased risk for
childhood obesity since low-income parents may lack the time and resources necessary to
purchase and prepare healthy foods (versus fast food, and more readily available in low-
income communities),. Because safety is a big issue in poorer communities, playing outdoors
may not be a viable option.

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7. Medical conditions: Though not common, there are certain genetic diseases and hormonal
disorders that can predispose a child to obesity, such as hypothyroidism, (when the thyroid
gland, located in the neck just below the voice box, is underactive and does not release
enough of the hormones that control metabolism),Prader-Willi syndrome (a genetic disorder
affecting the part of the brain that controls feelings of hunger) and Cushing's syndrome (a
disorder in which your body is exposed too much of the hormone cortisol from overproduction
in the adrenal glands or use of medications such as those for asthma).

8. Sleep: In a review of studies in the journal Archives of Disease in Childhood, researchers


found that kids who sleep less than the recommended amount of about 13 hours a day at age
2 are more likely to be obese at age 7. One reason: Fatigue alters the levels of appetite-
regulating hormones which can cause children to eat more.

6. CONSEQUENCES OF CHILDHOOD OVERWEIGHT

Both the short term and long term effects of overweight on health are of concern because of the
negative psychological and health consequences in childhood.

1. Potential Negative Psychological Outcomes:


· Depressive symptoms
· Poor Body Image
· Low Self-Concept
· Risk for Eating Disorders
· Behavior and Learning Problems

2. Negative Health Consequences:


· Insulin Resistance
· Type 2 Diabetes
· Asthma
· Hypertension
· High Total and LDL Cholesterol and triglyceride levels in the blood
· Low HDL Cholesterol levels in the blood
· Sleep Apnea
· Early puberty
· Orthopedic problems
· fatty infiltration and inflammation of the liver
· Further, obese children are more likely increased risk for a number of diseases including:
stroke, cardiovascular disease, hypertension, diabetes, and some cancers.

7. WAYS TO PREVENT CHILDHOOD OBESITY

The recipe for success is no different for kids as it is for adults - implementing a sound health and
fitness regimen. We as adults have a responsibility in helping keep today’s youth healthy and fit.
Practice what you preach” is the motto for encouraging kids to get moving and taking on a healthier
direction.

A. Physical Activity:
· The single best thing you can do is restrict the amount of time your child spends watching TV,
sitting at the computer, or playing video games. These activities burn few calories and
encourage snacking and drinking. The U.S. Surgeon General recommends moderate to
vigorous physical activity for children and adolescents every day for at least 60 minutes.
· Encourage children and teenagers to enjoy physical activities that burn calories and use
different muscle groups. These include games which involve running, swimming, skating, or

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riding a bicycle. The most effective activities raise the heart rate moderately and cause mild
sweating. The child should not become exhausted, overheated, or severely short of breath.
· Allow each child or teenager to try different activities in order to find those that he or she
enjoys.
· The goal is to participate in continuous, moderately strenuous activity for at least 30 minutes
every day (with total activity for at least one hour daily).
· Be a role model for your children. If they see you being active and having fun, they are more
likely to be active and stay active into adulthood.
· Plan family activities so that everyone can get some exercise and have fun. Walk, dance, or
bike together.
· Encourage your children to get involved in sports at school or in the community.
· Don't force children to take part in activities they find uncomfortable or embarrassing.
· Whatever activities your children become involved in should be appropriate for their ages and
development. Make sure children understand basic safety rules. Make sure they have plenty of
water to drink to replace fluid lost by sweating.

B. Diet Management:
· First, educate yourself about your child's nutritional needs. Use what you learn to help your
children learn a healthy attitude about eating.
· If you are unsure about selecting and preparing foods for a healthy diet, tell your health care
professional. He or she can make recommendations or refer you to a nutritionist.
· Involve your children in food shopping and meal preparation.
· Don't dictate exactly what your children eat. Children should help choose what they eat and
how much.
· Offer your children a variety of foods, including natural sweets and snacks (such as fresh fruit).
All foods have a place in a healthy diet, even foods high in fat and calories -- as long as they
are eaten occasionally and in moderation. Familiarize yourself with appropriate serving sizes. A
dietician can help with this training.
· Encourage your children to eat slowly. This helps them recognize the feeling of fullness and
stop eating when they are full.
· The family should eat together whenever possible. Make meals a pleasant time for
conversation and sharing the events of the day.
· Don't forbid snacks. While continuous snacking contributes to weight gain, planned snacks are
part of a healthy diet for children. A nutritious and tasty snack after school will give children the
energy they need for homework, sports, and play until supper.
· Identify high-risk situations such as having too many high-calorie foods in the house or
watching television during meal times. With the distraction of television, many people overeat.
· Don't deprive your child of occasional treats (like chips, cake, and ice cream), especially at
parties and other social events.

C. Meal and Snack Suggestions:


· Most of your diet should be whole grains, fruits, and vegetables. Serve a variety of vegetables
(green, red, yellow, brown, and orange), fresh fruits, and whole-grain breads, pasta, and rice.
· Eat two or three servings of low-fat (1% milk) or nonfat (skim) dairy products every day. A
dietician can help identify healthy portions based on individual physical factors and age.
· A healthy diet also includes two to three servings of foods from the meat and beans group. This
group includes lean meat, poultry, fish, cooked dry beans, eggs, and nuts.
· Limit fats to no more than 25%-30% of total calories.
§ If you now use whole-fat dairy foods, do switch to low-fat (1% milk) or nonfat (skim) dairy
products.
§ Trim all fat off meat and remove skin from poultry.
§ Choose low-fat or fat-free breads and cereals.
§ Avoid fried foods.
§ Choose low-fat and tasty snack foods.

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§ Fruit, fresh or dried


§ Low-fat or nonfat yogurt or cheese
§ Nuts, sunflower, or pumpkin seeds
§ Whole-grain breads, crackers, or rice cakes spread with a fruit spread or peanut butter
§ Frozen desserts such as frozen yogurt, fruit sorbet, popsicles, and fruit juice bars
§ Do not limit fat intake for children younger than two years of age. However, avoid deep-fried
foods at these young ages.
§ Select snacks for young children carefully to avoid chokinghazards. For example, cut whole
grapes into at least four or five smaller portions.

8. SUGGESTIONS FOR TACKLING CHILDHOOD OBESITY

1. Recognize Obesity: Understanding that obesity exists in cases other than morbid obesity is
important. Recent cardiology studies show that heart disease can start as young as 9-11
years of age, and can be one major side-effect of childhood obesity. Prevention is easier than
treatment. If you think your child may be obese or at risk, consult your pediatrician for a BMI
calculation.

2. Promote Healthy Eating: Fostering healthy dietary habits should start from the time your child is
born Children obtain their eating habits at around 9-12 months old when they begin eating
table food. Prevent obesity by limiting sugar filled juices. In addition, do not make food a way
to satiate needs other than hunger or make food a reward. Children need adequate nutrition
and calories, but create healthy choices by stocking your home with snacks like fresh fruits,
vegetables, yogurt and replace sugar-sweetened beverages with water or orange juice.

3. Make Time for Family: Promoting family dinners can be a key ingredient in obesity prevention
and can also create time to talk with children to form emotional bonds. Healthier choices are
often made when eating at home, in place of on the run where fast food, which is often fried
and high in calories, can become an unhealthy eating habit. Try to limit your family time in
front of the TV by re- placing that time with daily family walks or outdoor activities.

4. Research School Initiatives: Take an active role in your child’s health even while they are at
school or at extracurricular activities by re- searching the food choices and exercise offered.
In the past, nutritious food choices were unavailable. If your school doesn’t offer healthier
options, pack your child a healthy lunch and after school snacks. Also research your child’s
school’s bullying and teasing policies. Self-esteem plays a huge role in your child’s health and
happiness and a tease-free environment is key.

5. Become A Positive Role Model: Being a good role model is important from in- fancy. Encourage
your children to become active as soon as they start walking. Make exercise indoors and
outdoors important in your daily routine. Creating healthy eating and exercise choices yourself
will have a huge impact on your children. You don’t have to run a marathon, but if your
children see you walking, taking the stairs, going to the gym and making healthy dietary
choices, they will be more likely to follow in your footsteps and lead a healthy lifestyle.

6. Empathies with the problem: Many parents who are aware of their children’s obesity feel
guilty and really don’t know what to do to solve it. People take notice of their GP and a
supportive reaction can mean a lot.

7. Partnership of Govt, N G O Etc.: Curbing the childhood obesity epidemic requires sustained
political commitment and the collaboration of many public and private stakeholders.
Governments, International Partners, Civil Society, NGO's and the Private Sector have vital
roles to play in shaping healthy environments and making healthier diet options for children
and adolescents affordable, and easily accessible. It is therefore WHO's objective to mobilize

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these partners and engage them in implementing the Global Strategy on Diet, Physical
Activity and Health.

9. CONCLUSION

The process of rapid urbanization and changing lifestyles in India and other developing countries has
brought obesity. Prevalence of overweight/obesity is intensifying rapidly in Indian population with
serious public health consequences. In addition it poses a serious hazard to the basic health care
delivery system and also overburden for public health sector in India. Further, it is the need of the
hour to set guidelines for detection of obesity in Indian population to enable early detection of obesity,
so that early & prompt treatment or prevention actions can be started & huge hidden burden of future
obesity health consequences can be reduced.

All in all, there is an urgent need to initiate prevention and treatment of obesity in children. Try to
encourage kids to put down their indoor electronics and go for a walk, ride their bike, hit the
playground, play recreational sports, and engage in all types of physical activities - especially with
other friends .Obesity is a chronic disorder that has multiple causes. Overweight and obesity in
childhood have significant impact on both physical and psychological health. In addition,
psychological disorders such as depression occur with increased frequency in obese children.
Overweight children are more likely to have cardiovascular and digestive diseases in adulthood as
compared with those who are lean. It is believed that both over-consumption of calories and reduced
physical activity are mainly involved in childhood obesity. While about 50% of the adults are
overweight and obese in many countries, it is difficult to reduce excessive weight once it becomes
established. Children should therefore be considered the priority population for intervention strategies.
Prevention may be achieved through a variety of interventions targeting built environment, physical
activity, and diet. Some of these potential strategies for intervention in children can be implemented
by targeting preschool institutions, schools or after-school care services as natural setting for
influencing the diet and physical activity.

Childhood obesity is simply an energy balance problem – but the factors influencing energy balance
in humans are manifold and highly complex. At the individual level, exercise expends energy but
evidence suggests that an energy balance approach, which includes managing dietary intake
(including the quality of the diet) and providing opportunities to engage in enjoyable exercise, is likely
to be more successful for desirable body weight maintenance or sustained weight loss. For most very
young children, the focus should be to maintain current weight, while the child grows normally in
height. Strategies can be initiated at home and in preschool institutions, schools or after-school care
services as natural setting for influencing the diet and physical activity and at home and work for
adults. However, further research needs to examine the most effective strategies of intervention,
prevention, and treatment of obesity. These strategies should be culture specific, ethnical, and
consider the socio-economical aspects of the targeting population. Interestingly enough, statistics
show that getting students to workout greatly improves.

REFERENCES

v Fahey, Thomas D., Insel, Paul M. and Roth, Walton T., Fit and Well, California: Mayfield
Publishing Company, 1994.

v Greenberg, Jerrold S. and Pargram, David, Physical Fitness a Wellness Approach, New Jersey:
Prentice-Hall Inc. Englewood Cliffs, 1986.

v Harries, Mark, and William, Clyde, Oxford Textbook of Sports Medicine, New York: Oxford
University Press, 1995.

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v Hoeger, Werner W.K., and Hoeger, Sharon A., Fitness and Wellness, USA: Morton Publishing
Company, 1990.

v Jequier, “Energy, Obesity and Body Weight Standards” (USA: American Journal of Clinical
Nutrition, 1987) Cited by James R. Morrow, Allen W. Jackson, James G. Disch and Dale P. Mood,
Measurement and Evaluation in Human Performance, (USA: Versa Press, 2000).

v Kasper, Dennis L., Fauci, Anthiny S., and Longo, Dan L., Harrison’s Principles of Internal
Medicine, 16th Edition, USA: McGraw Hill Companies, 2005.

v Sheth Mini, Shah Nirali, The Scientific way to Managing Obesity, New Delhi: Sterling Publishers,
2006.

v Shiny George, Jeffy Binu, Biju Baby Joseph, In another study on the prevalence of overweight
and obesity and its influencing factors in rural adolescent school going children in Kerala, India,
IJCRR. 2012; 4(24): 89-99.

AUTHOR’S PROFILE

Amish Thakar is Research Scholar at HNG University Patan

Dr. Milan P. Patel is Physical Instructor at College of Veterinary Science and A.H., Navsari
Agricultural University, Navsari

Dr. P. B. Thumar is Director at Department of Physical Education, The M S University of Baroda,


Baroda

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COMPARATIVE ANALYSIS OF SATISFACTION LEVEL OF FACULTIES IN PRIVATE/SELF-


FINANCING EDUCATIONAL INSTITUTIONS WITH GOVERNMENT/AIDED EDUCATIONAL
INSTITUTIONS IN MEERUT DISTRICT OF U.P.

Baljeet Kaur Sethi, Research Scholar, Swami Vivekanand Subharti University, Meerut

ABSTRACT:

Job satisfaction of faculty members is one of the most crucial issues in private self-financed
educational institutions. This paper analyses the satisfaction level of the faculties in Private/Self-
Financing Educational Institutions and makes a comparative analysis with the faculties of
Government/Aided Institutions. The understanding of job satisfaction requires the consideration of
factors such as salary, professional knowledge and skills, involvement of ideas and intellectual
creativity, relationship between colleagues, heads and management pressure, job security,
administrative policies and professional growth. To conduct this research, faculties working in various
schools and colleges of Meerut district have been considered. A total of 200 questionnaires were
distributed in both types of institutes but in all 165 were found duly filled. Random sampling technique
has been used. Data has been tested with the help of Statistical Package of Social Studies (SPSS).

Keywords: Faculties, Job satisfaction, Comparative analysis, Private

1. INTRODUCTION

Looking at the rapid growth of various Self Financing Educational Institutions in Meerut District of
U.P., it can be visualized that there is a lot of discrepancy in the survival of these institutes. The
institutes face various challenges these days. They are facing a vast competition in the market. The
pace at which they are being opened and simultaneously being closed is a matter of great concern.
An institute is established with lots of promises and opportunities for the students as well as the
employees. But its sudden closure creates a great setback for both the students as well as the
employers and the employees. Thus, there arises a demand to search in-depth about the various
reasons behind the issue. One major reason that could be sorted out is the satisfaction level of
faculties in such institutes. For an institute to progress and provide quality education to its students,
consistency of qualified and experienced faculties is highly desired which is possible only when the
faculties are satisfied.

2. JOB SATISFACTION

Job satisfaction is the state of feelings towards the job undertaken by an employee either positively or
negatively. Job satisfaction is a pleasurable emotional state resulting from the appraisal of one’s job.
It is an affective reaction to one’s job;” It is also called an attitude towards one’s job. Job satisfaction
scales vary in the extent to which they assess the affective feelings about the job or the cognitive
assessment of the job. Affective job satisfaction is a subjective construct representing an emotional
feeling individuals have about their job. Hence, affective job satisfaction for individuals reflects the
degree of pleasure or happiness their job in general induces. Cognitive job satisfaction is a more
objective and logical evaluation of various facets of a job. Cognitive job satisfaction does not assess
the degree of pleasure or happiness that arises from specific job facets, but rather gauges the extent
to which those job facets are judged by the job holder to be satisfactory in comparison with objectives
they themselves set or with other jobs. Job satisfaction can also be seen within the broader context of
the range of issues which affect an individual's experience of work, or their quality of working life. Job
satisfaction can be understood in terms of its relationships with other key factors, such as salary,
balance between salary and workload, professional knowledge and skills, involvement of ideas and
intellectual creativity, relationship between colleagues, relationship with heads and management
pressure, job security, administrative policies and professional growth.

3. LITERATURE REVIEW
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The concept of job satisfaction has been developed in many ways by many different researchers and
practitioners. According to Locke (1976), job satisfaction is "a pleasurable or positive emotional state
resulting from the appraisal of one's job or job experiences"

Others have defined it as simply how content an individual is with his or her job; whether he or she
likes the job or not. It is assessed at both the global level (whether or not the individual is satisfied
with the job overall), or at the facet level (whether or not the individual is satisfied with different
aspects of the job).

Spector (1997) lists 14 common facets of job satisfaction: Appreciation, Communication, Coworkers,
Fringe benefits, Job conditions, Nature of the work, Organization, Personal growth, Policies and
procedures, Promotion opportunities, Recognition, Security, and Supervision.

“The urgency of a valid measure of job satisfaction, as proposed by Rosnowski, M., & Hulin .C
(1992) was possibly the motivation behind the numerous research effort pertaining to job satisfaction.”
A comparison, in which an actual outcome level was lower than an expected outcome level, would
result in dissatisfaction.

A more recent definition of the concept of job satisfaction is from Hulin and Judge (2003), who have
noted that job satisfaction includes multi-dimensional psychological responses to an individual's job,
and that these personal responses have cognitive (evaluative), affective (or emotional), and
behavioral components.

According to Lawer (1973) “Teacher satisfaction has been linked to teacher attrition, as have some
factors associated with satisfaction (e.g., teacher control, student behavior).

According to a recent NCES report, approximately 5 percent of public school teachers and 12 percent
of private school teachers, on average, left the teaching field after the 1987-88 and the 1990-91
school years.

Greenberg, 1986 said that Job satisfaction can also be correlated with factors related to the work
itself or to the outcomes such as the rewards for excellence and performance directly derived from it
such as the nature of employees' jobs, achievement of work, promotional opportunities and chances
for personal growth and recognition.

4. OBJECTIVES OF THE RESEARCH

Ø To analyze the faculty job satisfaction in various self-financing educational institutions.


Ø To make a comparative analysis of the faculty job satisfaction in various self-financing educational
institutions with Government/Aided institutions.
Ø To give suggestions to improve the job satisfaction level of faculties ultimately leading to the
growth of private/self financing institutions.

5. HYPOTHESIS

NULL HYPOTHESIS (H0) 1: From faculties point of view there is no significant difference between
satisfaction level of faculties of Self Financing / Private Institutes and Government/Aided Institutes.
ALTERNATE HYPOTHESIS (H0) 2: From faculties point of view there is a significant difference
between satisfaction level of faculties of Self Financing / Private Institutes and Government/Aided
Institutes.

6. RESEARCH METHODOLOGY

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(QUESTIONNAIRE, SAMPLE AND DATA COLLECTION METHOD)

To conduct this research, faculties working in various schools and colleges of Meerut district of Uttar
Pradesh have been considered. To carry out the study a total of 200 questionnaires were distributed
in both types of institutes but in all 165 were found duly filled (83 faculty members from Private/Self
Financing and 82 faculty members from Govt./Aided educational institutions) . Random sampling
technique has been used.

The questionnaire was applied in personal, face-to-face interviews. Thus, primary data was gathered
directly from each respondent. The questionnaire was divided into 5 sections:

1. Introduction
2. Satisfaction level regarding salary and balance between salary and work
(on a scale of 1 to 10, where 1 is lowest and 10 is highest)

3. Use of intellectual and skills in job


(Rating the degree of correctness on a scale of 1-5 where 1 denotes ‘the lowest degree of
correctness’ and ‘5 denotes the highest degree of correctness’)

4. Compatibility with colleagues


(Rating the degree of correctness on a scale of 1-5 where 1 denotes ‘the lowest degree of
correctness’ and ‘5 denotes the highest degree of correctness’)

5. Relation with management and involvement in decisions and policies


In terms of percentage

No Effect - 0%
Does Affect - 25%
Affects to Some Extent - 50%
Affects to a large Extent - 75%
Very Important for Job satisfaction - 100%

The data analysis for this study has been conducted through the use of software called the Statistical
Package for Social Science (SPSS). The reliability of the test has been tested through KMO and
Bartlett’s test.

7. FINDINGS AND DATA INTERPRETATION

REFER APPENDIX 1

SATISFACTION LEVEL OF FACULTIES (Table 5)


v Job - Faculties in Private/Self Financing Institutes are less satisfied with their job as
compared to Government/Aided Institutes
v Salary - Faculties in Private/Self Financing Institutes are less satisfied with their salary as
compared to Government/Aided Institutes
v Balance between the salary and work - Salary and workload are less balanced in
Private/Self Financing Institutes
v Professional knowledge and skills - Faculties of Private/Self Financing Institutes are more
satisfied with their Professional knowledge and skills

REQUIREMENT OF INTELLECT AND CREATIVITY (Table 6)


v Involves ideas and intellectual activity - more in Private/Self Financing Institutes
v Is done only within the scheduled timings - faculties in Private/Self Financing Institutes
are not able to complete their work in the stipulated time and have to carry loads of work
after working hours
v Requires a lot of studying/ learning - more required in Private/Self Financing Institutes

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v Requires creativity - more required in Private/Self Financing Institutes

PERSONAL ENGAGEMENTS AND RELATIONSHIP WITH COLLEAGUES (Table 7)


v Faculties prefer to spend more time in learning new things - more in Private/Self
Financing Institutes
v Faculties share their knowledge with their colleagues - more in Private/Self Financing
Institutes
v Faculties get chance to work on novel and challenging tasks - less chances are provided
in Private/Self Financing Institutes

8. CONCLUSIONS

As seen from Figure 1 and Table 2 in the appendix below the study has been divided into 5 basic
factors. A comparative analysis has been done between the satisfaction level of faculties in
Private/Self financing educational institutions and faculties in Govt./Aided educational institutions .
The following are the various conclusions drawn after statistical analysis using the SPSS :
· Freedom and opportunities to faculties ;
Ø Faculties are involved in decisions regarding policy matters - involvement of faculties
is more prominent in Government/Aided Institutes.
Ø Faculties have a say in the matters related in their job - more prominent in
Government/Aided Institutes .
Ø Faculties are treated with respect - better in Government/Aided Institutes .
Ø Faculties are given freedom to decide the methodology of their work - more freedom
is provided in Government/Aided Institutes
Ø Faculties are given regular and informative feedbacks regarding their performance -
better in Government/Aided Institutes.
Ø Faculties get opportunity to showcase their professional abilities and achievements -
more opportunities in Self Financing / Private Institutes.
Ø The institute (school/college) provides opportunity to learn and grow professionally -
more opportunities in Self Financing / Private Institutes.
· Work Pressure
Ø There is lot of work pressure and stringent deadlines - far more in Self Financing /
Private Institutes
· Management Pressure
Ø Management keeps a close watch over the activities of the employees - more strict
norms in Self Financing / Private Institutes
Ø Management decisions are transparent - less transparency is found in Self Financing
/ Private Institutes
Ø Management makes effort to keep the faculties updated with the latest information in
their field - more efforts are visible in Self Financing / Private Institutes
Ø Top management/ Leadership is dominating - more dominance in Self Financing /
Private Institutes
· Salary structure and promotions
Ø Salary is at par - much better in Government/Aided Institutes
Ø Promotions are performance based - more dependent on performance in Private/Self
Financing Institutes and dependent on time factor in Government/Aided Institutes
· Work Atmosphere
Ø Colleagues are very friendly and cooperative - more friendly in Government/Aided
Institutes
Ø Faculties are recognized for every single effort they put in their job - more recognition in
Government/Aided Institutes
Ø Institute (school/college) sponsors learning and development programmes - found in both
but more in Government/Aided Institutes

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Ø Faculties are assured of job security - hardly there’s job security in Self Financing /
Private Institutes
Ø There are exercises and fun breaks during the work - found in both but more in
Government/Aided Institutes
Ø Faculties are mentally relaxed and calm - less in Self Financing / Private Institutes
Ø The head is friendly, considerate and supportive - found in both but more supportive in
Government/Aided Institutes
Ø There is a culture of trust in the organization - more in Government/Aided Institutes

9. SUGGESTIONS

1. Provision of qualified manpower:

Everyone knows about the shortage of faculty/qualified manpower in educational institutions yet new
institutions are being granted permission. Indiscriminate permissions are given for opening
Engineering/Management/Deemed Universities without knowing the real requirement of trained
manpower, without having sufficient qualified teachers, permission is given to non deserving
applicants who give affidavit of working for society but go in a big way in earning profit and generate
and absorb black money.

There should be a restriction on opening new institutions in the absence of real man power
requirement of trained people.

2. Salary norms and pay structure: The success of any institute depends on the qualified and
trained manpower which provide quality education. There will remain consistency in faculty turnover if
they are satisfied with the remunerations and are assured of job security. Thus institutions should
follow the pay norms recommended by the Govt. agencies like UGC, AICTE and CBSE.
3. Promotions: Promotions should be performance based rather than time and experience.
Increments should be on the basis of performance and initiative. This motivates the man power to
work with more zeal and enthusiasm.
4. Freedom and opportunities: Employees should be given more freedom to generate creative
thoughts and ideas and apply better teaching strategies rather than imposing the traditional methods
of teaching. There should be flexibility in the working conditions and norms so that latest techniques
could be applied by the faculties. This boosts up the morale of the employees and hence brings up a
better performance by them.
5. Management Pressure: The Management should cater to the feelings and emotions of
faculties. They should try to involve the senior faculties in policy matters and other discussions. This
brings up a sense of belongingness in the faculties for the institute and adds to its growth.

10. EPILOGUE

This study measured the level of job satisfaction of the faculty members of Self Financing institutes in
Meerut as compared to Govt./Aided Institutes and suggested important measures to maintain or
improve faculty members’ job satisfaction level. The study shows that faculty members of Self
Financing Institutes are less satisfied with their job as compared to Govt./Aided Institutes regarding
salary norms, balance between salary and work, job security and management pressure but they are
more satisfied as far as use of professional knowledge and skills is required. This study will certainly
help the faculty members and the Managing administrators to increase the satisfaction level of faculty
members of Private/Self Financing Institutions because a faculty member plays a very significant role
in molding future generation through imparting education and bringing up the name of an institute.

REFERENCES
· Abdualkhalig, N., 1982. Job satisfaction and its impact on work productivity. Social sciences
journal Kuwait University, 3, 73-106.

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Midas Touch International Journal of Commerce, Management and Technology
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· Barber AE, Dunham RB, Formisano RA (1992). “The impact of flexible benefits on employee-
satisfaction. a field study”. Pers. Psych. 45: 5575. 2.
· Brief, A. P.1998. Attitudes in and around organizations. Sage: Thousand Oaks, CA.leadership
and mentoring and their mediating processes. Journal of Technology Transfer, 31,
· Bobbitt, S., Leich, M., Whitener, S., & Lynch, H. (1994). Characteristics of stayers, movers,
and leavers: Results from the teacher follow up survey, 1991-92. Washington, DC:National
Center forEducation Statistics.
· Gruenberg MM (1979). Understanding Job Satisfaction. New York:Wiley.
· Herzberg, F., Mausner, B., Peterson, R. O., & Capwell, D. F. (1957). Job attitudes: Review of
research and opinion. Pittsburgh, PA: Psychological Service of Pittsburgh.
· Lawler, E. E., III (1973). Motivation in work organizations. Monterey, CA: Brooks/Cole.
· LOCKE, E., 1976. The nature and causes of job satisfaction. In: M. D. DUNNETTE,
ed.Handbook of industrial and organizational psychology, 105-112.
· Rosnowski, M., & Hulin, C. (1992).The scientific merit of valid measures of general constructs
with special reference to job satisfaction and job withdrawal. In C. J. Cranny, P. C. Smith, & E.
F. Stone (Eds.). Job satisfaction: How people feel about their jobs and how it affects their
performance. Lexington Books: New York.
· Spector, P.E. (1997) Job Satisfaction: Application, assessment, cause and
consequences.Thousand Oaks, CA: Sage Publications, Inc.
· Tack, M. W. & Patitu, C. L. (1992). Faculty job satisfaction: Women and minorities in peril.

· Weiss, HM (2002) “Deconstructing job satisfaction: separating evaluation, beliefs and affective
experiences”, Human Resource Management Review. 12,173-194. 22.
· Wright, C. Christina, "Professional role and job satisfaction of school psychologists: A survey of
recent graduate school psychologists training programmes." Dissertation Abstract
International, Vol. 50 N-1, 1985, pp.1085A 23.
· http://en.wikipedia.org/wikipedia/Job_Satisfaction,“JobSatisfaction(2007)”Retrieved on 12th
May ,2012

APPENDIX 1

Table 1 - KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .832

Approx. Chi-Square 1994.675


Bartlett's Test of
df 253
Sphericity
Sig. .000

Since value of KMO is greater than 0.5 i.e. 0.832 , so data is significant and significant value of
Bartlett’s Test is less than 0.5 i.e. .000 , thus, there is significant difference between the
satisfaction level of faculties in Private/ Self – Financing Institutes and Government Institutes.

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Fig. 1

As we see that only 5 components have value greater than 1, thus, only those 5 components will
be considered. Factors having Eigen value less than 1 are rejected.

Table 2 - Total Variance Explained

Component Extraction Sums of Squared Loadings Rotation Sums of Squared Loadings

Total % of Variance Cumulative % Total % of Variance Cumulative %

1 9.148 39.773 39.773 4.844 21.063 21.063

2 1.952 8.486 48.259 3.609 15.693 36.756

3 1.406 6.112 54.370 2.892 12.576 49.331

4 1.334 5.800 60.170 2.271 9.875 59.207

5 1.236 5.375 65.546 1.458 6.339 65.546

Extraction Method: Principal Component Analysis.


As we see that more than 50 % i.e. 53 % is covered by 5 components only, thus only those
components can be used for study.

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Table 3 - Rotated Component Matrixa

Component

1 2 3 4 5

Faculties are involved in decisions


.630 .371 -.004 .339 -.023
regarding policy matters

Faculties have a say in the matters


.737 .342 .099 .336 .020
related in their job

Faculties are treated with respect .681 .093 .357 .254 -.002

Colleagues are very friendly and


.673 -.116 .180 .238 -.159
cooperative

Management keeps a close watch over


.058 .171 .119 .695 .142
the activities of the employees

Faculties are given freedom to decide


.369 .132 .047 .684 -.082
the methodology of their work

Faculties are given regular and


informative feedbacks regarding their .536 .275 .323 .296 -.065
performance

Management decisions are transparent .577 .295 .337 .169 .198

Management pays attention/shows


concern with the personal life of the .245 .602 -.005 .014 .339
faculties and their family members

Faculties are recognized for every


.493 .385 .365 .517 -.116
single effort they put in their job

There is lot of work pressure and


.020 .021 .042 .079 .790
stringent deadlines

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Table 4 - Rotated Component Matrixa

Component

1 2 3 4 5

Institute (school/college) sponsors


.285 -.122 .580 .083 .333
learning and development programmes

Faculties are assured of job security .250 .793 .088 .101 .047

There are exercises and fun breaks


.594 .444 .162 -.148 .225
during the work

Faculties get opportunity to showcase


their professional abilities and .720 .194 .373 .032 .102
achievements

Management makes effort to keep the


faculties updated with the latest .674 .211 .146 -.037 .124
information in their field

Faculties are mentally relaxed and calm .459 .494 .367 -.038 .001

Salary is at par .242 .748 .086 .283 -.053

Promotions are performance based .012 .820 .221 .189 -.237

The head is friendly, considerate and


.157 .302 .628 .233 -.344
supportive

Top management/ Leadership is


.045 -.031 .360 .579 .481
dominating

The institute (school/college) provides


opportunity to learn and grow .258 .071 .760 .174 .088
professionally

There is a culture of trust in the


.305 .340 .728 .042 .046
organization

Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization.a

a. Rotation converged in 9 iterations.

When Mean > Standard Deviation that point is significant


We can take highest and lowest values

We compare the mean of both types of institutes

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Table 5
Descriptive

N Mean Std. Std.


Deviation Error

PRIVATE/SELF-FINANCING
84 7.29 2.331 .254
INSTITUTES
Your Present Job
GOVERNMENT/AIDED INSTITUTIONS 78 7.95 2.588 .293

Total 162 7.60 2.473 .194

PRIVATE/SELF-FINANCING
84 6.49 2.352 .257
INSTITUTES
Your present salary
GOVERNMENT/AIDED INSTITUTIONS 78 7.38 2.693 .305

Total 162 6.92 2.554 .201

PRIVATE/SELF-FINANCING
80 6.94 2.184 .244
INSTITUTES
Your balance between the
salary and work GOVERNMENT/AIDED INSTITUTIONS 78 7.46 2.432 .275

Total 158 7.20 2.317 .184

PRIVATE/SELF-FINANCING
82 7.88 1.738 .192
INSTITUTES
Your professional knowledge
and skills GOVERNMENT/AIDED INSTITUTIONS 78 6.62 1.915 .217

Total 160 724 1.858 .147

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Table 6
Descriptive

N Mean Std. Std.


Deviation Error

PRIVATE/SELF-FINANCING INSTITUTES 84 4.15 .857 .094


Involves ideas and
GOVERNMENT/AIDED INSTITUTIONS 74 3.32 .938 .109
intellectual activity
Total 158 3.83 .897 .071

PRIVATE/SELF-FINANCING INSTITUTES 84 4.00 .878 .096


Depends a lot upon your
initiative and willingness GOVERNMENT/AIDED INSTITUTIONS 76 4.42 .717 .082
to do
Total 160 4.20 .830 .066

PRIVATE/SELF-FINANCING INSTITUTES 80 3.95 1.005 .112


Is done only within the
GOVERNMENT/AIDED INSTITUTIONS 76 4.29 .861 .099
scheduled timings
Total 156 4.12 .950 .076

PRIVATE/SELF-FINANCING INSTITUTES 82 2.85 1.124 .124


Requires strict
supervision by your GOVERNMENT/AIDED INSTITUTIONS 76 3.66 1.206 .138
heads
Total 158 3.24 1.228 .098

PRIVATE/SELF-FINANCING INSTITUTES 82 3.66 1.057 .117


Requires a lot of
GOVERNMENT/AIDED INSTITUTIONS 76 3.08 1.186 .136
studying/ learning
Total 158 3.36 1.137 .090

PRIVATE/SELF-FINANCING INSTITUTES 84 3.10 1.137 .124


Can be done only at
GOVERNMENT/AIDED INSTITUTIONS 76 4.16 1.020 .117
your desk in the institute
Total 160 3.60 1.204 .095

PRIVATE/SELF-FINANCING INSTITUTES 84 3.90 .926 .101

Requires creativity GOVERNMENT/AIDED INSTITUTIONS 74 3.19 1.016 .118

Total 158 3.44 .977 .078

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Table 7

Descriptive

N Mean Std. Deviation Std. Error

PRIVATE/SELF-FINANCING INSTITUTES 84 4.37 .708 .077


You would prefer to spend more time
GOVERNMENT / AIDED INSTITUTES 76 3.53 .791 .091
in learning new things
Total 160 4.04 .750 .059

PRIVATE/SELF-FINANCING INSTITUTES 84 4.49 .703 .077


You share your knowledge with your
GOVERNMENT / AIDED INSTITUTES 76 4.42 .853 .098
colleagues
Total 160 4.46 .776 .061

PRIVATE/SELF-FINANCING INSTITUTES 84 4.17 .758 .083

You are creative GOVERNMENT / AIDED INSTITUTES 76 4.12 .717 .082

Total 160 4.15 .747 .059

PRIVATE/SELF-FINANCING INSTITUTES 82 4.32 .928 .102


You care a lot about formal hierarchies
GOVERNMENT / AIDED INSTITUTES 76 4.50 .825 .095
in the institute (school/college)
Total 158 4.41 .882 .070

PRIVATE/SELF-FINANCING INSTITUTES 84 4.01 .843 .092


You make it a point to spend time with
GOVERNMENT / AIDED INSTITUTES 76 4.16 1.096 .126
your friends and family
Total 160 4.08 .971 .077

PRIVATE/SELF-FINANCING INSTITUTES 84 3.86 .971 .106


You get chance to work on novel and
GOVERNMENT / AIDED INSTITUTES 76 4.32 .804 .092
challenging tasks
Total 160 4.08 .922 .073

PRIVATE/SELF-FINANCING INSTITUTES 84 4.25 .903 .099


You like to work/ feel comfortable
GOVERNMENT / AIDED INSTITUTES 76 4.03 .585 .067
while working with latest technology
Total 160 4.13 .790 .062

PRIVATE/SELF-FINANCING INSTITUTES 84 4.52 .736 .080


Interested in making yourself better in
GOVERNMENT / AIDED INSTITUTES 76 4.11 .512 .059
your area of work
Total 160 4.31 .644 .051

PRIVATE/SELF-FINANCING INSTITUTES 82 4.20 1.116 .123


If you put in more efforts you can
GOVERNMENT / AIDED INSTITUTES 76 4.53 .973 .112
produce incomparable results
Total 158 4.35 1.059 .084

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AUTHOR’S PROFILE:

Baljeet Kaur Sethi is Research Scholar (Ph. D. in Management), at Swami Vivekanand Subharti
University, Meerut, Uttar Pradesh

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JOB SATISFACTION OF SHIKSHYA SAHAYAK AND BALGURU AT PRIMARY SCHOOL LEVEL


IN JUNAGADH AND GIR SOMNATH DISTRICT OF GUJARAT

Bharat K. Jotva, Arts & Commerce College Junagadh

ABSTRCT:

The teacher occupies the prominent position in the society while the profession like teaching is
termed sacred in its quality. In the present paper researcher has tried to study job satisfaction of
Shishkya sahayaka and Balguru of Primary school level in Junagadh and Gir Somanath District.

Keywords: Job Satisfaction, Shikshya sahayaka, Balguru, Primary school

1. INTRODUCTION:

The teacher occupies the prominent position in the society while the profession like teaching is
termed sacred in its quality. The appointment of teachers was based upon the voluntarism and the
love of wisdom. with the advent of modern education, the appointment of teachers become formal and
was based on the certification supplemented by the degrees and diplomas in the gradual process,
supply of teachers became more then their demand. Consequently the authority of the state level ed
on a bargaining point and created a number of artificial bottle necks on the way. The old values to
respect the teacher is replaced by commercial attitudes, as a results, a teacher while discharging his
duties is to face multifarious behavioural situations which demand the suppression of his will, urge
and values.it led the practicing teachers to taste bitter and finally reached at a compromising point to
endure all the adverse situation. Again the genuine designation of teacher is replaced by many
names shiksya sahayak & balguru etc. the disparity in the service condition, salary structure,
delaying process of regularization, international imposition of heavier work load, assignment of
diversified works created an anomaly and role conflict among these teachers.

Job satisfaction is as important in the teaching profession as it is in any other profession. A person
who is satisfied with his job is generally a person with a high sense of values. researchers noticed that
job satisfaction is positively related to teacher effectiveness (kumar and mutha,1976; padmanabhai,
1986).it is also found that job satisfaction and role clarity leads to better job performance(nhundu
1992, ololube,2006).

Since primary education is the foundation of education, its main pillar is primary school teacher.
Unless a teacher is satisfied, he can not be develop desirable attitudes, values, work habits and
adequate personal adjustment in his pupils.

Hence, the researchers, in the present investigation made a humble attempt to study job satisfaction
of shikshya sahayak as working in junagadh district of Gujarat. In relation to some selected variables.

2. OBJECTIVES:-

· To find out the number and percentage of shikshya sahayakas job-satisfaction.


·
To study the job-satisfaction of shikshya sahayakas in relation to their sex, educational
qualification, length of service, place of posting &marital status.
3. HYPOTHESES:

· Hypothesis1.0: Majority of shikshya sahayakas working in junagadh & gir somanath


district of Gujarat are not related to their jobs.

· Hypothesis2.1: Job-satisfaction of shikshya sahayakas working in junagadh & gir


somanath is not related to their sex.

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· Hypothesis2.2: Job-satisfaction of shilshya sahayakas working in junagadh & gir


somanath is not related to their educational qualification.

· Hypothesis2.3: Job-satisfaction of shikshya sahayakas working in junagadh & gir


somanath is not related to their length of service.

· Hypothesis2.4: Job-satisfaction of shikshya sahayakas working in junagadh & gir


somanath is not related to their place of posting.

· Hypothesis2.5: Job-satisfaction of shikshya sahayakas working in junagadh & gir


somanath is not related to their marital status.

4. METHODOLOGY:

In the present investigation, the researchers used descriptive survey method to describe the job-
satisfaction status of shikshay sahayakas and its relationship with their sex, educational qualification,
length of service, place of posting and marital status.

5. POPULATION AND SAMPLE:

The shikshya sahayakas working in the primary schools of Junagadh & gir somanath district of
Gujarat termed as the population of the study. A sample of 498 shikshhya sahayakas was selected
randomly using stratified random sampling technique. It included 290 male and 208 female shikshya
sahayakas working in in junagadh & gir somanath district under different educational districts. Both
mail service and personal contact by the investigators were utilized for collection of data.

6. TOOLS:

The job-satisfaction scale developed by Dr. Amar Singh and Dr. T.R.Sharma was used for assessing
the job-satisfaction status of the sample. It is a self administering scale. The shikshya sahayakas were
called for to spell out on the basis of 5 point scale. It consists of 30 items, out of which 24 statements
are positive and rest 6 are negative statements. The positive statements carry a weightage of 4,3,2,1
and 0 and the negative ones a weightage of 0,1,2,3 and 4. Scoring of the responses was made strictly
as per the above. Shikshya sahayakas securing 80 or more scores were considered to be satisfied
while scores less than 80 were identified as dissatisfied ones.

7. STATISTICAL TECHNIQUE USED:

For analysing the job-satisfaction status of the Shikshaya Sahayakas “Percentage” was used and for
assessing the relationship of job-satisfaction with other variables “Chi-square” test was applied.

8. ANALYSIS AND DISCUSSION:

The data collected for investigation are analysed and discussed objective-wise for convenience.

As regards the first objective of the study which intends to find out the job-satisfaction status of
Shikshaya Sahayakas,, the data collected are presented in Table-1

It is evident from table 1 that only 35(14.06%) male and 33(13.25%)female;33(19.28%)PTC. and
20(8.03%)B.Ed;25(10.04%) having less then five years of service;55(22.29%)rural and 13(5.02%)
urban; 39(15.6%) unmarried and 29

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Table 1: Percentage of shikshya Sahayakas satisfied and dissatisfied with their jobs.
Relationship of job satisfaction with varied variables

Sl.no. Variable Category Satisfied with job Satisfied with Total Chi-
job Square
1 Sex Male 35(14.18% 110(44.18%) 145(58.24%) 3.52 NS
Female 33(13.25% 72(28.51%) 104(41.76%)
2 Qualification CT 48(19.28%) 105(42.37%) 153(61.65%) 6.32Sig

B.Ed 20(8.03%) 76(30.32%) 96(38.35%)


3 Length of Less than 5 25(10.04%) 56(22.69%) 81(32.73%)
Service Years
More than5 43(17.27%) 125(50%) 168(67.27%) 1.38 NS
years
4 Place of Rural 55(22.29%) 132(53.21%) 187(75.50%) 3.78 NS
Posting
Urban 13(5.02%) 49(19.48%) 62(24.50%)
5 Marital Status Unmarried 39(15.66%) 92(36.95%) 132(52.61%) 1.68 NS

married 29(11.65%) 89(35.74%) 118(47.39%)

6 Total - 68(27.31%) 181(72.69%) 249(100%)


(11.65%) Married Shikshya Sahayakas are satisfied with their Jobs. The above result indicate the only
68(27.31%) shikshya Sahayakas in junagadh & gir somanath district of Gujarat district 181(72.69%)
are not satisfied with their jobs.

As regards the second objective of the investigation which intends to study the relationship of the job
satisfaction with other selected variable, five null hypotheses were formulated for verification through
chi-square tests. The results obtained are presented in Table 1.

Table 1 indicates in case of sex, length of service, place of posting and marital status, the value of
chi-square are 3.52,1.38,3.78 and 1.68 respectively. Here the calculated values in less then the table
value at df 1/0.05 level at .05 level significance. So the null hypothesis is accepted. It implies that
there is no significant relationship of sex, length of service place of posting and marital status. There
exists no significant relationship on the basis of varied sex, with respect of the level of job satisfaction.
But the x2 value for the qualification variable with respect of P.T.C and B.Ed. qualification is found to
be 6.32. The calculated value is greater then the table value of df 1/0.05level (3.84%) So the null
hypothesis is rejected. There exists certain relationship between the P.T.C and B.Ed. qualification of
shikshya sahayakas working in junagadh & gir somanath district of Gujarat.

The result with respect of sex, length of service and marital status are corroborated with the results of
studies conducted by Deepak Ram (2007) and Nibedita Priyadarshini (2012). The study of Raj P.
showed similar results on job satisfaction level of Govt. School teachers in pondichery region
indication that 39% had low, 40% had average and 27% had high level 05 job satisfaction.

9. FINDINGS:

(1) Majority of Shikshya Sahayakas (72.69%) working in junagadh & gir somanath district of Gujarat
are not satisfied with their jobs. (2) There is no significant difference between the job satisfaction of
male and female Shikshya Sahayakas working in junagadh & gir somanath district of Gujarat. (3)
There exists significant difference between the job satisfaction of Shikshya Sahayakas, having CT
and B.Ed qualification, working in junagadh & gir somanath district of Gujarat. (4) there exists no
significant relationship between the length of service and the job satisfaction of Shikshya Sahayakas
working in junagadh & gir somanath district of Gujarat. (5) There is no significant difference between
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Volume 2, No. 7, July- 2014 ISSN: 2320 -7787

the job satisfactions of Shikshya Sahayakas posted in rural and urban areas of junagadh & gir
somanath district of Gujarat.

REFERENCES

· Deepak Ram (2007)’ A Study on job satisfaction and Teacher effectiveness of Para teacher,
R.I.E.BBSR, Unpublished Dissertation
· Nhundu T.J. (1992) “Job performance, role clarity and satisfaction among teacher interns in
the Edmonton Public School System.” Alberta Journal of Educational Research, 38, PP-335-
354
· Nibedita Priyadarshini (2012) “Job satisfaction in relation to professional commitment and
background factors among primary school teacher in tribal areas.” Vision-Research Journal of
Education –Vol-III, No.-1, April-2012
· Ololube, N.(2006) “ Teacher job satisfaction and motivation for school effectiveness : An
assessment; Essays in Education, 18(9), Fall.

AUTHOR’S PROFILE:

Dr. Bharat K. Jotva is Associate Professor and Head Department of Commerce at Arts & Commerce
College Junagadh-362260

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INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSs): TRANSITION FROM IASC


TO THE IASB – A HISTORICAL PERSPECTIVE

C S Sharma, Director, Maharaja Agrasen Institute of Management Studies, GGSIU, Delhi

Sameer Lama, Research Scholar, Department of Commerce, Delhi School of Economics, University of Delhi, Delhi

ABSTRACT

The efficiency of capital markets and growth in the volume of international business in the last decade
has invigorated the international accounting standard board to promulgate and enforce sound
accounting standards across the globe. The IASB successor of the erstwhile IASC has triggered
serious fissures in global harmonization of accounting standards. Underscoring the issues in the
promulgation and enforcement of the international accounting standards among all countries in the
world, this paper discusses the historical perspective of the new global standards, i.e. the International
Financial Reporting Standards (IFRSs). The paper also examines the various issues and challenges
faced by the International Accounting Standard Board (IASB) in the formulation of the IFRSs and the
Convergence of IFRSs among all countries in the world. Examining the various literatures on the
international financial reporting standard the paper also discusses the roadmap for IASB for the
successful convergence of IFRSs.

Keywords: IFRSs, IASB, IASC, Harmonization, Indian GAAP, Convergence

1.1 INTRODUCTION

International Financial Reporting Standards (IFRSs) formerly known as International Accounting


Standards (IAS) are global set of reporting language formulated by the International Accounting
Standards Board (IASB). Financial reporting has gained much momentum across the world during the
last two decade. Global financial reporting during the past two decades transformed from the need for
harmonization of accounting standards to reconciliation, and now to full convergence. (Rezaee, Smithi
and Szendi, 2010). The need of this new reporting language was felt over a century ago primarily by
the developed countries of the world which led to the establishment of the erstwhile International
Accounting Standards Committee (IASC) during June 1973. The IASC was established as an
agreement between the professional accounting bodies in nine countries, i.e. Australia, Canada,
France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland, and the United
States of America. Additional sponsoring members were added in subsequent years, and in 1982 the
sponsoring "members" of the IASC comprised all the professional accountancy bodies that were
members of the International Federation of Accountants (IFAC) for releasing the new international
standards that would be rapidly accepted and implemented worldwide.
st
Since 1973 until a comprehensive reorganization that took effect on 1 April 2001, the structure for
setting International Accounting Standards was known as the International Accounting Standards
Committee (IASC). There was no actual "committee" of that name. The standard-setting board was
known as the Board of the IASC, or the IASC Board. The Board of the IASC promulgated a
substantial body of Standards, Interpretations, a Conceptual Framework, and other guidance that is
adopted directly by many companies and that is looked to by many national accounting standard-
setters in developing national accounting standards. During 2001, the IASB assumed accounting
standards setting responsibilities from IASC. Since 2001, IASB is actively engaged in the formulation
of sound international standards which can be implemented globally and has been working as an
enforcement mechanism convincing the different nation about the feasibility and benefits of
conversion to the new international standards. The new international standard developed by the IASB
is known as International Financial Reporting Standards (IFRS).

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International Financial Reporting Standards (IFRSs) are a set of international accounting standards
developed by an independent, not-for-profit organization called the IASB which provides the rules and
guidelines of how a particular transaction is to be reported and presented in the financial statements.
They purport to be a set of rules that ideally would apply equally to financial reporting by public
companies worldwide. The primary goal of IFRS is to provide a global framework for how public
companies prepare and disclose their financial statements. IFRS has also been defined as Principle-
Based Standards facilitating the general guidance for the preparation of financial statements, rather
than setting rules for industry-specific reporting. It is also argued that the use of IFRS would improve
the quality of financial reporting and ensure a better presentation of enterprise performance. By
adopting IFRS, a business can present its financial statements on the same basis as its foreign
competitors, making comparisons easier. IFRS provides general guidance for the preparation of
financial statements, rather than setting rules for industry-specific reporting.

1.2 OBJECTIVES OF THE STUDY:

Ø To examine the historical perspective of the erstwhile IASC and the current IASB.
Ø To analyze the success/failure of the IASB in convincing the countries for convergence of
accounting standards to the IFRS.
Ø To understand the various issues and challenges involved in the process of global
harmonization of accounting standards.

1.3 REVIEW OF LITERATURE:

Innumerable studies have been conducted across the world to examine the importance of a new set
of global standards, i.e. International Financial Reporting Standards. The study conducted by the
Indian authors, viz. Ansari and Firoz (2011) reveal that the banking industry in India requires a
detailed analysis and valuation of existing advances and all other instruments in compliances with the
IFRS. The author concludes that tax authorities has not yet clarified the allowability of the loss due to
revaluation in such advances and instruments and points out to the loss the banking sector had to
suffer to the extent of Rs. 12,000 crore on the implementation of pension scheme. They further
conclude that the Reserve Bank of India (RBI) has also not clarified the compliances of the SLR and
maintenance of the other reserve through the investments in the Governments securities and their
valuation in contradiction or compliances with IFRS. Lhaopadchan (2010) exemplifies the extent to
which the “fair value accounting”, can be confidently asserted that the recognition of acquired goodwill
and the post-acquisition rules for recognizing any goodwill “impairment” has materially improved the
information available to the users of financial statements in Bangkok. The author also reveals that
these developments have resulted largely in providing self-interested managers with greater
opportunities to engage in earnings and balance sheet manipulations that are of doubtful value to
users. The studies conducted in Oceania region also find similar results. More than half of small firms
have no change in net income or equity from A-IFRS, and that there is an increase in the number of
adjustments to net income and equity with firm size Ahmed and Goodwin (2006). The study also finds
that A-IFRS has increased net income for small- and medium-sized firms. Equity has increased
(decreased) under A-IFRS for small (large) firms.

Wines, Dagwell, and Windsor (2007) examines that Accounting for goodwill continues to represent a
controversial issue with the Australian companies even after the adoption of international financial
reporting standards from 1 January 2005. Pilcher and Dean (2009) provide insights into the impact of
financial reporting requirements on management decision-making in local government. In general, the
findings suggest that for larger councils IFRS do not detract from internal decisions in Australia.
Similarly, Carlin and Finch (2009) examines the continued high levels of non-compliance with the
goodwill accounting standard, suggesting that a viable organizational option in the face of change fails
to take steps to comply among the Australian firms. The author observes that despite the existence of
numerous obvious breaches of clear and express provisions of the mandatory accounting standard
the subject of scrutiny, AASB 136, none of the firms included in the research sample received any
form of audit qualification in either 2006 or 2007. Nordlund (2010) draws an important conclusion from

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the study. The author finds that disclosure regarding applied methods, significant assumptions in
property valuations and statements about the connections between appraised values and market
evidence needs refinement in financial reports, according to International Financial Reporting
Standards (IFRS).

It is evident from the above review of literature that a good number of studies carried out in different
countries of the world where IFRS has been implemented so far have highlighted all the major
aspects of having a single set of financial reporting standards across the globe. Some of the studies
have talked about the benefits of the convergence to the new standards, some studies have
underscored the issues and challenges in the procedural aspects of implementation of IFRS and
some studies have revealed the contradiction with regard to the acceptance of the IFRS over the US
GAAP.

1.4 RATIONALE FOR INTERNATIONAL HARMONIZATION OF ACCOUNTING STANDARDS:

The story on convergence began with the signing of the Norwalk Agreement in October 2002 when
the IASB and the Financial Accounting Standards Board (FASB) of the United States agreed to work
together to develop a common, high-quality global financial reporting standard. But the journey
leading to this goal still continues to be an uphill task. Convergence of accounting standards will have
the effect of attracting investment through greater transparency and a lower cost of capital for
potential investors. In recent times, it has been observed that the companies are finding it increasingly
difficult to raise money and get them listed on stock exchanges as they were not following the
standard in accordance with IFRS. Differences in accounting practice make it difficult for investors,
whether individual or institutional, to compare the financial results of different companies and make
investment decisions. A number of factors have contributed to the evolution of IFRS and the
acceleration of the convergence towards IFRS since the mid-1990s.

The global capital markets have become so integrated and interdependent that the stability of one
market is affected by the other. The need for global financial reporting standards to support the
stability of international financial markets has become so critical that the Financial Stability Forum has
identified IFRS as one of the 12 global standards needed for the sound functioning of the global
economy. Another argument for global standards is that they can help achieve greater mobility of
capital and more efficient allocation of resources by reducing technical barriers created by national
accounting differences.

The new international accounting standards will deal with mark-to-market projections and valuation of
financial assets, among other things. Indian companies listed overseas including the ones doing
business abroad currently prepare financial statements as per international standards. The
implementation will have a significant impact on all sectors, especially banking and real estate.
(Chattopadhyay, Partner, Price Waterhouse & Co.). Various studies have also documented the
usefulness of global financial reporting standards. By adopting IFRS, a business can present its
financial statements on the same basis as its foreign competitors, making comparisons easier. Many
blue-chip companies in India have begun to align their accounting standards to the IFRS, before the
mandatory compliance time for the switchover. The list of Indian Companies includes IT firms like
Wipro, Infosys Technologies and NIIT, automakers like Mahindra and Tata Motors; textile companies
like Bombay Dyeing and pharma firm Dr. Reddy’s Laboratories. The companies are moving on
despite being compliant with the US GAAP standards, the current global accounting norms.

1.5 OBJECTIVES OF IFRS:

1. To develop, in the public interest, a single set of high quality, understandable, enforceable
and globally accepted financial reporting standards based on clearly articulated principles.
These standards should require high quality, transparent and comparable information in
financial statements and other financial reporting to help investors, other participants in the

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various capital markets of the world and other users of financial information which is helpful in
making various economic decisions;
2. To promote the use and rigorous application of those standards;
3. In fulfilling the objectives associated with (1) and (2), to take account of, as appropriate, the
needs of a range of sizes and types of entities in diverse economic settings;
4. To promote and facilitate the adoption of IFRSs, being the standards and interpretations
issued by the IASB, through the convergence of national accounting standards and IFRSs.

1.6 FEATURES OF IFRS:

Ø IFRS are principle-based standards as compared to the rule-based GAAP. This means that
they have a distinct advantage that transactions cannot be manipulated easily.
Ø IFRS lays down treatments based on the economic substance of various events and
transactions rather than their legal form.
Ø Under the IFRS, the historical cost concept has been abandoned and replaced by a current
cost system for a more accurate financial reporting. The concept of fair value accounting has
taken over historical cost accounting in financial reporting to improve the relevance of the
information contained in financial reports and getting the balance sheet right.
Ø IFRSs set out recognition, measurement, presentation and disclosure requirements dealing
with transactions and events that are important in general purpose financial statements. They
may also set out such requirements for transactions and events that arise mainly in specific
industries. IFRSs are based on the Conceptual Framework, which addresses the concepts
underlying the information presented in general purpose financial statements.

Table 1.1 gives the updated list of International Financial Reporting Standards (IFRSs):

Table: 1.1
International Financial Reporting Standards

IFRS 1 First-time Adoption of International Financial Standards 2008*


IFRS 2 Share-based Payment 2004
IFRS 3 Business Combinations 2008*
IFRS 4 Insurance Contracts 2004
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 2004
IFRS 6 Exploration for and Evaluation of Mineral Assets 2004
IFRS 7 Financial Instruments: Disclosures 2005
IFRS 8 Operating Segments 2006
IFRS 9 Financial Instruments 2010*
IFRS 10 Consolidated Financial Statements 2011
IFRS 11 Joint Arrangements 2011
IFRS 12 Disclosure of Interests in Other Entities 2011
IFRS 13 Fair Value Measurement 2011
IFRS 14 Regulatory Deferral Accounts 2014
IFRS 15 Revenue from Contracts with Customers 2014

1.7 STRUCTURE AND COMPOSITION OF IASB

Primarily the accounting standards were set by a part-time, volunteer IASC Board that had 13 country
members and up to 3 additional organizational members. Each member was generally represented by
two "representatives" and one "technical advisor". The individuals came from a wide range of

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backgrounds – accounting practice, business (particularly multinational businesses), financial


analysis, accounting education, and national accounting standard-setting. The Board also had a
number of observer members (including representatives of IOSCO, FASB, and the European
Commission) who participated in the debate but did not vote.

Major components of the old IASC structure were:

· IASC Board – as has been described above.


· Consultative Group – an advisory body representing a wide range of international
organizations with an interest in accounting.
· Standing Interpretations Committee (SIC) – developed and invited public comment on
interpretations of IASC Standards, subject to final approval by the IASC Board.
· Advisory Council – oversight body (despite its name, the Advisory Council functioned more
like the Board of Trustees of the new IASC Foundation, described below).
· Steering Committees – expert task forces for individual agenda projects.

The IASC was essentially the structure, rather than a committee in the traditional sense of a group of
people. After nearly 25 years of achievement, IASC concluded in 1997 that to continue to perform its
role effectively, it must find a way to bring about convergence between national accounting standards
and practices and high-quality global accounting standards. To do that, IASC saw a need to change
its structure. In late 1997 IASC formed a Strategy Working Party to re-examine its structure and
strategy. (Jacques Manardo, Deloitte Touche Tohmatsu Global Managing Partner-Strategic Clients,
was a member of that group.)

The Strategy Working Party published its Report, in the form of a Discussion Paper, in December
1998. After soliciting comments, the Working Party published its Final Recommendations in
November 1999. The IASC Board approved the proposals unanimously in December 1999, and the
IASC member bodies did the same in May 2000. A new IASB Constitution took effect 1 July 2000.
The standards-setting body was renamed the International Accounting Standards Board (IASB). It
would operate under a new International Accounting Standards Committee Foundation (IASCF). On 1
April 2001, the new IASB took over from the IASC the responsibility for setting International
Accounting Standards.

1.8 OVERVIEW OF THE RESTRUCTURED IASB

The IASB is organized under an independent Foundation named the IFRS Foundation. That
Foundation is a not-for-profit corporation created under the laws of the State of Delaware, United
States of America, on 8 March 2001. Components of the new structure:

· International Accounting Standards Board (IASB) – has sole responsibility for establishing
International Financial Reporting Standards (IFRSs).
· IFRS Foundation – oversees the work of the IASB, the structure, and strategy, and has
fundraising responsibility. [Until 31 March 2010 was named International Accounting
Standards Committee Foundation, or IASCF.]
· Monitoring Board – oversees the IFRS Foundation Trustees, participates in the Trustee
nomination process, and approves appointments to the Trustees.
· IFRS Interpretations Committee – develops interpretations for approval by the IASB. [Until
31 March 2010 was named International Financial Reporting Interpretations Committee.]
· IFRS Advisory Council – advises the IASB and the IASCF. [Until 31 March 2010 was named
Standards Advisory Council.]
· Working Groups – expert task forces for individual agenda projects.

The current IASB structure can be analyzed below: Diagram 2.1 gives the current structure of IASB.

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Diagram 2.1: Current IASB Structure

Source: www.iasplus.com

Trustees of the IFRS Foundation

Twenty-two trustees provide oversight of the operations of the IFRS Foundation and the IASB. The
major role and responsibilities of the Trustees include the appointment of members of the IASB, the
IFRS Advisory Council and the IFRS Interpretations Committee; overseeing and monitoring the
IASB’s effectiveness and adherence to its due process and consultation procedures; establishing and
maintaining appropriate financing arrangements; approval of the budget for the IFRS foundation; and
responsibility for constitutional changes.

Number of trustees: 22 Trustees. (Initially, the Foundation Board of Trustees had 19 Trustees.)

Geographical balance of trustees:

Ø Six from North America.


Ø Six from Europe.
Ø Six from the Asia/Oceania region
Ø Four from any area, subject to establishing overall geographical balance.

1.9 PROSPECTS AND CHALLENGES OF IASB:

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The acceptance of IFRSs by over a 130 countries in the world is expected to facilitate a better
understanding in the reporting framework leading to a free flow of foreign investments thereby
lowering the cost of capital, but this reform in the reporting framework is a daunting concept especially
for companies where resources are already overburdened. Some of the challenges of the IASB can
be discussed as follows:

1. Diverse Accounting Practices: One of the most important challenges for the IASB is to
harmonize the diverse accounting practices in the global arena. There is wide divergence in world-
wide accounting practices and each practice has its own justification and valid interpretation relevant
to their national environment. Hence, the uphill task of the IASB is to sort out the diverse accounting
practices among the various countries and make them realize the importance of having a single set of
international standards and enforce them for convergence to the new international standards.

2. Gaps between the Developed and Developing Countries: There is indeed, a wide variation
between the local GAAPs of a developed and developing countries. Experts contradict on the
possibility and feasibility of having a single standard for all the countries, when all the countries do not
stand in a single footing. Moreover, it is believed that the standards are set mainly in favor of western
countries, as the members in the board are largely from the western countries. Under such situation, it
is very difficult for the IASB to convince about the pros and the acceptability of the international
standards to all the developing and the underdeveloped economies. However, the IASB has
succeeded in its attempt to bring all countries under a new IFRS, which has been manifested by the
acceptance of more than 130 countries.

3. Provincialism: Many countries hold provincial outlook in many spheres. Mostly, it is observed that
countries are reluctant to change, what they have been practicing for long. Each country believes that
their standards are superior to any other existing standards, the reason being that these standards
are rule based and have solutions to almost all kinds of problem. Even, the US believes that the US
GAAP is far more superior than the IFRS and hence, they are still preparing their financial statements
as per US GAAP, though they have confirmed to converge with the new international standards, IFRS
in a couple of years.

4. Use of XBRL: The XBRL (eXtensible Business Reporting Language) is a product of XBRL
International, a non-profit consortium of over 450 global financial service, technology, stock exchange,
and accounting organizations. In order to adopt the XBRL, organizations or financial reporting bodies
need to reconstruct their existing financial data system and re-input a big amount data again in XBRL
format. This involves a huge amount of cost. Also, the acceptance of XBRL is restricted by many
countries due to reasons of security issues on the usage of XBRL database system. As the
technology is based on internet, intelligent computer users, so called hackers, may have access to
the confidential data and disclose it to the different parties, which would tremendously create
problems to the organizations reporting under the XBRL format.

5. Use of Fair Value as Measurement Base: IFRS uses fair value to measure majority items in
financial statements. The use of Fair Value Accounting can bring a lot of volatility and subjectivity to
the financial statements. Adjustments to fair value result in gains or losses which are reflected in the
Income Statements and valuation is reflected in Balance Sheet. Indian Corporate World which has
been preparing its Financial Statements on Historical Cost Basis will have tough time while shifting to
Fair Value Accounting.

6. Multinational Stock Exchange Issues:


If a company is a multi-national, there are different compliance issues on various stock exchanges. If
the company is listed on the Japanese Stock Exchange, the New York Stock Exchange or the London
Exchange, they will need to make sure each of these exchanges will accept the
standard. Technology can be employed for compliant reporting to IFRS no matter what standard is
being used.

7. Greater complexity in the financial reporting process: Adoption of IFRS will result in

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consideration of several factors that were previously not relevant in the preparation of Indian GAAP
financial statements. For example, in addition to significant use of judgment, while applying the
principle-based IFRS, companies would need to increasingly use fair value measures in the
preparation of financial statements. The use of fair value measures under IFRS is pervasive and
would affect most entities. It is likely that in the initial periods, this would increase complexity in the
financial reporting process and may make financial statements more difficult to understand for certain
class of users.

However, the new international standards cannot be undermined due to its limitations as it invariable
possesses a number of benefits which can be highlighted as under:

Ø Reporting under IFRS is perceived to be a stable, transparent and fair to the local and the
foreign investors.
Ø IFRS is likely to increase the understandability, comparability, and reliability of the financial
statements of corporates/business organizations. This would further have a positive impact on
the profitability of the organizations.
Ø Convergence with IFRS will eliminate multiple reporting and related costs, as the same set of
financial statements can be used both for reporting at the entity level and at the consolidated
level. Moreover convergence would enhance the compatibility and comparability among the
financial statements of sectors, countries and companies
Ø Convergence with IFRS would raise the reputation and relationship of a domestic entity with
the international financial community.
Ø Convergence to IFRS would facilitate the accurate, comprehensive and quality disclosure of
financial statements which would have a positive impact on the foreign direct investment and
foreign portfolio investment.
Ø Convergence is also likely to facilitate better investment, finance and dividend decisions.
Ø The International Financial Reporting Standards (IFRSs) will eliminate barriers to cross border
listings and would be beneficial for the investors who generally ascribed risk premium if the
underline financial information is not prepared in accordance with international standards.

All discussions made above explains how convergence with IFRS would help industry grow and is
advantageous to the corporate houses in the country as this would bring higher level of consistency
between the internal and external reporting along with improving the risk rating among the
international investors. Moreover the international comparability also improves benefiting the industrial
and capital markets in the country.

1.10 PROJECT MANAGEMENT STRATEGIES FOR IFRS CONVERGENCE:

In India, one of the big impediments to implementation of IFRS is in the case of Mergers and
Acquisitions where the High Court approval is required. The High Court has got the authority to stay
application of accounting standards or to prescribe accounting requirements in the case of merger
and amalgamation situations. All this would deter smooth transition to IFRS in India. The RBI also
prescribes accounting requirements for banks, such as accounting for derivatives or provision for non-
performing assets, and these requirements of the RBI are currently at variance with the IFRS.

The need of an hour for the accounting regulatory bodies in India is the proper project management
for IFRS Convergence which can be broken down into three key phase. The first crucial aspect is to
assess and identify the key dates for transition to IFRS and identify all the probable differences in the
relevant accounting policies and the regulatory bodies such as RBI, SEBI, etc. The regulators also
need to assess beforehand about the category of companies which need to converge to the IFRS.
The second phase under project management for IFRS convergence relates to proper designing of
the new international standards. The regulators need to ascertain the standards that are compatible
with the Indian GAAP and if, not compatible, then the standards can be reframed as per the

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convenience and applicability of our domestic business houses. Finally, after a thorough assessment
and designing of the applicability of the IFRS, the implementation of the new standards should be
given a green signal by the Ministry of Corporate Affairs (MCA) and the Institute of Chartered
Accountant of India (ICAI). The above discussion can be analyzed in Diagram 2.2 given below:

Diagram 2.2
Project Management Strategies for IFRS Convergence

Assess Design Implement


1. Identify the key dates & the 1. Prepare an Opening Balance
1. Redevelop reporting manual.
date of transition to IFRS. Sheet at the date of transition.
2. Measure the impact of
2. Identify the differences in differences in financial 2. Analyze & exemplify the
the relevant accounting statements under Indian GAAP impact of transition from
policies. previous GAAP to IFRS, as
3. Apply latest version of IFRS
3. Identify the differences in required by IFRS-1.
consistently.
other regulatory bodies such 3. Apply IFRS consistently.
4.Apply IFRS-1 which deals with
as SEBI, IRDA, RBI, etc.
first time adoption of IFRSs

The above figure illustrates the project management strategies for IFRS Convergence in a simple
manner. In order to enforce new international standards in a country which is engulfed by a number of
regulatory bodies, a simple mechanism can be adopted. Firstly, the regulatory authorities are required
to assess the important dates for IFRS transition and identify the differences in the accounting policies
and various other regulatory bodies such as IRDA, SEBI, RBI, etc. Thereafter, the regulatory
authorities may design the reporting manual and measure the impact of differences in financial
statements under Indian GAAP. The design should be such so that the latest version of IFRS is
consistently applied in the reporting framework and finally be implemented by preparing an opening
Balance Sheet at the date of transition.

1.11 LIST OF COUNTRIES CONVERGED TO IFRS

Table 1.2 shows the list of countries converged to IFRS in Asia

Table 1.2 Asia


Azerbaijan Iraq Malaysia Tajikstan
Bangladesh Israel Mongolia Thailand
Brunei Japan Nepal Turkey
Cambodia Jordan Pakistan Turkmenistan
United Arab
China Kazakhstan Philippines
Emirates
Oman Korea Saudi Arabia Uzbekistan
Hong Kong Kuwait Singapore Vietnam
India Kyrgyzstan Sri Lanka West Bank-Gaza
Indonesia Macao Taiwan Yemen

Table 1.3 shows the list of countries converged to IFRS in Europe

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Table 1.3 Europe


Albania France Liechtenstein Romania
Austria Germany Lithuania Russia
Belgium Greece Luxembourg Serbia
Bulgaria Hungary Malta Slovak Republic
Croatia Iceland Montenegro Slovenia
Czech
Ireland Netherlands Spain
Republic
Denmark Italy Norway Sweden
Estonia Kosovo Poland Switzerland
Finland Latvia Portugal Ukraine
Belarus Cyprus United Kingdom

Table 1.4 shows the list of countries converged to IFRS in America

Table 1.4 America


Argentina Cuba Nicaragua
Bahamas Dominican Republic Panama
Barbados Ecuador Paraguay
Belize El Salvador Peru
Brazil Guatemala Suriname
Canada Guyana Trinidad and Tobago
Chile Haiti United States of America
Colombia Jamaica Uruguay
Costa Rica Mexico Venezuela

Table 1.5 shows the list of countries converged to IFRS in Oceania Region and Table 1.6 shows the
list of countries converged to IFRS in Africa

Table 1.5 Table 1.6


Oceania Region Africa

Algeria Morocco
Australia
Botswana Mozambique
Fiji Burundi Namibia
Egypt Nigeria
Guam
Eritrea Senegal
New Zealand Ghana Sierra Leone
Samoa Malawi South Africa
Mauritania Tanzania
Vanuatu Mauritius Zambia

It is clearly observed from the above tables that convergence to the new international standards have
gained a rapid acceptance across the globe. The importance of the IFRS has also been recognized
by many countries in the USA, though the US GAAP still plays a crucial part in the reporting

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framework in USA. The acceptance of IFRSs by developing counties like Indonesia, Bangladesh,
Nepal, Pakistan, Sri Lanka, etc. in Asia clearly facilitates the dire need and importance of the new
international standards which possibly would result into a number of positive outcomes.

1.12 CONCLUSION:

The present world which is in utmost demand for more and more amount of investment requires the
quality standards for the financial reporting. The new reporting standards are likely to result in more
transparency, which would result the information to be more reliable, ultimately attracting a large
quantum of foreign investors along with the domestic investors. Multinational corporations, foreign
investors and the economies in transition would definitely respite when all the countries of the global
village accepts the IFRS convergence norms. Indeed it shows the new rays of hope to the countries
where foreign direct investment and portfolio investment have generally been neglected. Obviously
there are some challenges on the convergence path, some technical issues and some enforcement
problems cannot be ignored yet these challenges can be overcome.

The transition from GAAP to IFRS is not only inevitable, but a positive development that would help
make capital markets more competitive. Transitioning to IFRS would allow companies to compete for
capital in other countries, while reducing cost and complexity for companies operating internationally;
embracing a single set of global accounting standards would contribute to a higher degree of investor
understanding and confidence. Also IFRS is very important for US Investors as they own 2/3rd of
securities issued by foreign companies. Because of IFRS there will be greater comparability and
greater confidence in the transparency of financial reporting for the investors. After much deliberation
on the convergence to the new international accounting standards, the Indian corporate sector will
now migrate to International Financial Reporting Standards (IFRS) from the home-grown Indian
Accounting Standards by 2016-17 financial year. The new system will be mandatory from that year
and it was necessitated by the need to be compliant with global practices.

REFERENCES

Ø Ahmed, K. and Goodwin, J. (2006). “The impact of international financial reporting standards:
does size matter? Managerial Auditing Journal, Vol. 21 No. 5, 2006, pp. 460-475.

Ø Ansari, A., A and Firoz, M. (2011). “IFRS – Impact on Indian Banking Industry”. International
Journal of Business and Management, Vol. 6, No. 3; March 2011.

Ø Ball, R. (2006). “International Financial Reporting Standards (IFRS): pros and cons for
investors”. Accounting and Business Research, International Accounting Policy Forum, 2006,
pp. 5-27.

Ø Cairns, D. (1997). The future shape of harmonization: a reply, European Accounting Review,
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Ø Carlin, T. M and Finch, N. (2009). “Resisting compliance with IFRS goodwill accounting and
reporting disclosures: Evidence from Australia”. Journal of Accounting & Organizational
Change, Vol. 6 No. 2, 2010, pp. 260-280.

Ø Concept Paper on Convergence with IFRSs in India (2007). Published by the Institute of
Chartered Accountants of India (ICAI), New Delhi. Pp. 9-36.

Ø Jain, P. (2011). “IFRS Implementation in India: Opportunities and Challenges. Pp. 1-9.

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Ø Jermakowicz, E. K. & Tomaszewski, S. G (2006). “Implementing IFRS from the perspective of


EU publicly traded companies”. Journal of International Accounting, Auditing and Taxation, 15
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Ø Lal, J., (2009). “Accounting Theory and Practice”. Himalaya Publishing House Pvt. Ltd.,
Mumbai, pp. 430-465.

Ø Lhaopadchan, S. (2010). “Fair value accounting and intangible assets: Goodwill impairment
and managerial choice”. Journal of Financial Regulation and Compliance, Vol. 18 No. 2,
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AUTHOR’S PROFILE:

Dr. C S Sharma, Director, Maharaja Agrasen Institute of Management Studies, GGSIU, Delhi 110086

Sameer Lama, Research Scholar, Department of Commerce, Delhi School of Economics, University
of Delhi, Delhi 110007

www.midastouchjournals.com Page 89

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