Appendix 1 (Cont.) evar . S| [st malt and safety standards and regulations i health India Fe Respect and promote human rights [ 2. Respect am | 3. Employee motivation “i. Management-employee relationship 5. Employee thanks/appreciation & Union actvitywworkers” union/association = | [> Collective bargaining agreements/enterprise bargaining Engi 8. Numiber of cases filed or pending of child labor/forced labor — [ Hind 9._ Number of cases filed or pending of sexual harassment —— , 10. Employee involvement in the community 8, Information about Different Benefits/Assistance given to [1 Si cmesion ra | | 2. Employee recreation and entertainment rel f traveling sports activities, etc oe 3. Subsidized canteen 4. Subsidized transport 5._Information about su; !pport for day care, maternity ¢ 6. Holiday benefits 3 — 50f Maharatnas ist of anal Thermal Power Corporation (NTPC) Si and Natural Gas Corporation NGG) eat Authority of India Limited Atty gharat Heavy Electricals Limited (BHEL) jpaian Oil Corporation Limited (OCL) Gas Authority of India Limited (GAIL) saat Petroleum Corporation Limited (BPCL) / List of Navratnas [Bharat Electronics Limited (BEL ee a Corporation of India (CONCOR) Engineers India Limited (EIL) [Hindustan Petroleum Corporation Limited (HPC) | | National Aluminium Company (NALCO) [National Buldings Construction Corporation (NBCO) formerly | National Mineral Development Corporation (NMDC) | | | Neyveli Lignite Corporation Limited (NLCIL) | [itindia Limited (O1L) | Power Grid Corporation of India Limited (PGCIL) | Shipping Corporation of India (SC) | List of Miniratna-l [Balmer Lawrie & Co. Ltd. Bharat Earth Movers Limited (BEML) Chennai Petroleum Corporation (CPCL) Dredging Corporation of India (DC) —— Hindustan Copper (HCL) is Mangalore Refinery and Petrochemicals Limited (MRPL) me Rashtriya Chemicals & Fertilizers (RCF) aFINANCIAL PLANNI iG &TAX MANAGEMENT Code: KMBN FMO2 Course Credits COURSE OBJECTIVES: &. The present course aims are familiarizing the participants with the principles & practices and structure of different types of taxes in Inelian economy b, A student of taxation will have to make a detailed study of tax policy and tax provisions in India ¢. A broad understanding or role of taxation in economic and industrial development of an 4. A broad understanding of financial planning proves ©. An Understating of asset allocation process and retirement planning Teaching Haurs: 36 Hrs Unit 1 (8 Hours) Financial Plann ng : Definition , Need of financial Planning and process of Financial Planning, Role of Financial Planner , Myths about Financial Planning, Factors that influence that influence the personal financial planning Investors life cycle, Firuncial goals of investors , Risk Appetite, Risk Profiling, Systematic approach to investing: SIP,SWP,STP, Financial Plan; Goal based Financial Plan; Comprehensive Financial Plan; Financial B ood Test Report Unit 11 (8 Hours) Asset Allocittion: Guidelines for asset Allocation, Classification of Assets, Risk return characteristics of assets, Factors invalved im Asset allocation Principles of Asset Allocation, Retirement planning , Need for retirement planning , Golden Rules of tetirement planting, Retitement planning process, Retirement planning investment options, Estate planning Definition anid Need of Estate Planing. Unit 111 (6 Hours) Introduet n to Tax: Definition, Cansions of Taxation Person, Assesse, Income, Previous Year Assessment Year, Income Tax Important Dates and Forms, Residential Status & Tax Incidence Individual Income Exernpted from Tax Unit BV (8 Hours) Heads of Income: Salaries, Income from House Properly, Profits & Gains from Business or Profession, Capital Gains, Income from Other sources., Clubbing of incomes, Calcul on of Surcharge and Marginal relief, Deduction, Rebate Principles, Meaning, Inter-sources & Iner-head Set Taxable Income .Tax Calculation including Relief, Set Off & Carry Forward of Losses on Unit V (6 Hours) Tax Planning & Managem Their appointment, Jurisdiction, Powers and functions, Provisions relating to collection and Tax Avoidance, Planning & Evasion, Income Tax Authorities: recovery of tax, refund of tax, offences, penalties and prosecutions, appeals and revisions, Advance Tax, TDS, Advance Rulings, Avoidance of Double Taxation Agreements—————— ‘Mean variance criterion sage um = $i P,= Probability of occurrense; R, = return For security A = 0.25 x 10 + 0°50 x 14 40.25 x 16 = 13.5 For security B= 025 x 9.405 x 13 +025 x 18 = 13.25 For security C= 0.25 x [44.05% 12 +025 x 10 = 12.00 aiunce = oS RR-BP For security A= 0.25 (10 ~ 13.5) + 0.8 (14 - 13.57 + 0.25 6-13.57 = 3.0625 + 0.125 + 1.5025 475 For security B = 0.25 (9 - 13.25) + 0'5 (3-13.25) + 0.25 48 - 13257 = W019 For security © = 0.25 (14 - 127 + 0.5 (42 12) 4 0.25 (40 ~ 12) 20 ‘Ee consider the retum factor, security gives more eur, When he arince ctor is considered, security Ci more consistent has the other securities “ Porolio rewmn Ry =3OX) Ry 19 x 135 +18 x 1325 + 17 12 4544044 =292 Portfolio Risk Conrinnce = SR = Coarane between A and B = (= 13.5)(9 1325) 025 +.(l4- 13.) 13-132) 08 + (16-135) 18-1325) x 0.25 (3.59425) 0.25] + (0.5)(-0.25) 03} + (2.5 (4.78) 025) 663 (Ra) wb, en clined Coane AC = 3.00 ei RCE 1a alamo ben nine its, The ra ws irene ee 1) = Xto + Xo} + Xo} + 2K, Kt 4,9: 2% Xt 6.8 28) Fr ain ol he ato varzce we ned Erelon ccs1a investor has choose tw sears om is WGN Rm Stocks A, B, and C present the following parameters. 063 663 5" Fiex319” 695 2095 3.997 Conan co-fcen 15375 at” 38 -45___-45 ci 1 Rioxial 45 pin os (3 199 -+ 0.33) (1)? + (2) (0-33) (0.33) (0.95) (2-18) 2.19) 4 Saag io ouyta) +2039 03-097 218) Ga) 0.52 + 1.11 40.22 + 1.44 + (0.98) + (-0.65) 33-168 Ps Ls QUESTIONS What is simple diversification? Can it educe ttl risk? Can it reduce unsystemati ik? Wht is superuoas dversfeation? What problems sequen surface when a portfolios deni superfiousi? Define Markov divesieation. Explain he tie! method used by Markowitz ote Explain tie mature of portolio risk if two securities are (a) perfectly positively comelated () ps negatively comeate, and (6) have zero catelation.Hustrate your answer with agra Define efficient frontier Distinguish between efficient portlio and feasible porto. ow are uty curves helpful in determining an effiiemt pordlio? How do the uly cures differ for rsk loving, risk netural, and averse investor? Socks X and ¥ display the ollowing retums over the pas thee years Year ¥ 2010 ry 20 16 2012 » () Wat site expec tum on porto mae up a (b) What is the standard deviation of each stock? 7 + (6) Determine the correlation cefficem of stock X and (@) What is the 7: Ponifilio sk ofa portolio made up of 40S of X and 60% OF Y2 i EE Excel eam da 3) sa Epc iece > i "investor has to choose two securies from this, Which SRB he select?0 mily m n { nt of the " n | | | | | par n |? Operations May 200, ie Journal of Pen Ac ad reer Aad cial eeresccces eam ; Cot el toa ree ee ee Tae er vani pelaPreeti arenas Rat oD BL) PTC CE TU cur hry POs use os Pee Pave See ome neuro Costar! Bore eo ern | een er oT POET nC) PORTO n peo eue ro Cab Eo) Ce EL eG MOE mot nrc Te OY CT Cu CEO TERT se}vaz foenges ON mIAX 10 \ quowWioseuRey < -suole.10d0 i at ee lwot |16 18) 19 208 i Dincout — Constantly Re-Imagining Restaurant Technology Purna P Nandamuri and V Namratha Prasad Evolution of India’s Policy on FDI in Single Brand Retailing: IKEA's Response and its Impact on India R Harish Kirkland Signature Private Label Powering Costco Shailendra Singh Bisht and Jitesh Nair Kweichow Moutai - Building and Sustaining a Top Luxury Brand. Madhavi Garikaparthi and Vinod Babu OnePlus: A Chinese Success Story in India KS Venu Gopal Rao and Syeda Masecha Qumer TATA AIA Life Leverages Digital Technologies to Create a Superior Customer Experience Dwarakanath Siriguppi and Jitesh Nair Unibic India: From Fastest Growing Niche Cookie Brand toa Challenger? ‘Mohandas J Menon and Namratha V Prasad Unlocking in the Lockdown: “Amul’s Surge during Testing Times JSK Chakravarthi and Benudhar Sal 309 329 347 360 380 400 lz 432Examining the *Perience on Nandan Kumap mG Influence o, Transceng tC Website Patron, len Custome, ABE Intention ion, 8 and Vikas Gautam ie Millennials ’ Brand Switching Behavior. inthe Indian Online Retail Using Markoy Chain Surit Kumar Kay Debasmita Panigrahi ang Neha Sharma Social Commerce 'merging Economy; An Analysis Using ‘Multidimensional Scaling Debijani Sahoo and Pratsyusy Roy Preferences ink Case Studies My My, a ws (Abridged) Can Zomato Continue Its Deep Discounting Strategy? ( Syeda Masceha Qumer and Debapratim Purkayastha _ Dabur Chyawanprash; ent itioning and Continuous ReinforcemATP Cao y a The IUP Journal of Marketing ‘The Determinants of Adoption of Social Media Marketing Among SMEs in Tanzania Omary Swallehe ‘The Key Motivations and Constraints of Collaborative Consumption: ‘An Application of Theory of Reasoned Action Saubhagya Bhalla Does Affective Appeal in Television Advertisement of Durable Goods Influence Millennials? Rishi Chakravarty and Nripendra Narayan Sarma ee ati cer Vico (A Division of The Reg sci) Pr CAT UCLAugust 2020 The IUP Journal of Marketing Management Customer Expectation, Satisfaction and Loyalty: A Study of Grocery Retail Sector in South Africa Mfundo Dlamini and Brian Barnard The Impact’of Product Quality Dimension on Consumter Satisfaction Derived from Brands: A Study on e-Rickshaw Battery Brands in India _Saugat Ghosh IUP Publications Cu Udell EY ToC) PATNA Sus CELL)VUVULAGUOUITS Management February 2021 Vol. XX No.1 peek ua ty Aor ny te BNR ey Learns USE eta Ucn PuaManagement Vol. XIX No.4 February 2020 Co ee ska) DR Un reaped SE cogent te ee eR eee RSET Uru cea} POUR es sae ara) to Reduce Cycle Time and Improve Productivity DR COn uae tane | ig Application of Lean in an Engineering Service Industry Shera eu ea Ue eae ee emusTOM" Vol. XIX No, 4 The IUP Journal of Operations Management November 2020 Me a RDJC M"| ‘The 1UP Journal of * Operations | Management Vol. XK No. 3 ‘August 2020