Business Research

Group 5 :
1. Varun
2.Shabnoor
3. Soumya
4.Advika
5.Sukaina

1
 
Ramaiah University of Applied Sciences
 Article 1 :

The role of Introduction : The successful employment of persons

human resource with disabilities (PWD) turns into an increasingly
practices for relevant topic for organizations around the world.
including HR managers need to become more familiar with
appropriate HR practices for PWD, as their decisions
persons with impact PWDs’ workplace inclusion.
disabilities in
the workforce.
Methodology : To locate, critically appraise, and
synthesize contributions concerning HR practices for
PWD, a systematic literature review in the database of
American Psychological Association was conducted.

1
 
Ramaiah University of Applied Sciences
 Observation and Review :
First, the review indicated that research regarding HR practices
in the context of disability has primarily focused on disability
as a homogenous construct.

Second, HPWP(High Performance Work Practices) are

typically deployed and investigated in ‘bundles’ , spanning and
integrating various HR practices.

Third and finally, HR practices for PWD requires close

attention, as the importance of international HRM is increasing.

1
 
Ramaiah University of Applied Sciences
 INTRODUCTION
International Financial Reporting Standards (IFRS) are a
Article 2 : set of accounting rules for the financial statements of
public companies that are intended to make them
PERCEPTIVE consistent, transparent, and easily comparable around the
OBSERVATIONS world.
ON THE BENEFITS Every country is adopting IFRS including India for
AND unique accounting system.
CHALLENGES OF
INTERNATIONAL
FINANCIAL
REPORTING
STANDARDS IN
THE INDIAN
BANKING
SECTOR

1
 
Ramaiah University of Applied Sciences
 IDENTIFY GAPS
 IASB (International Accounting Standard Board) is developed and approves these standards.
 According to a specific national accounting standards , nuances of which are known only
nationally, may not be useful to users due to the high level of globalization of businesses and
financial markets.
 Lack of training facilities and academic programs on IFRS in India.
LITERATURE REVIEW
 Sporadic efforts to recognize the challenges of implementation of IFRS with respect to
communication, translation and interpretation of standards from the IASB.
 Beginning with the basic background knowledge till the trends towards global accounting
standards
 education, staffing, cost, training and IT infrastructure were observed during the past
decade.
 Inconsistency of existing laws and regulatory frameworks of accounting in Libya with the
recent development of accounting profession and the weakness of the professional
accounting body

1
 
Ramaiah University of Applied Sciences
 VARIABLES
 US needs to be mandatory to follow IFRS and
 GAAP
 Various cost reduction efforts due to single unified accounting system
 Cultural context was pointed out prominently

RESEARCH DESIGN
 Descriptive and Quazi -Experimental
 Descriptive – It distributes one variable to other example International Financial Reporting
Standards is approved by IASB (International Accounting Standard Board)
 Quazi experimental design – Real experiments
 In Bangladesh, it is expected to reduce information asymmetry and make information more
comparable

SCOPE OF IFRS
 Increasingly, companies in India are adopting and choosing to recruit candidates with experience
and knowledge in IFRS, apart from usual accounting and finance degrees. And IFRS
professionals enjoy high demand in India.
 The demand is higher because there is a lesser number of IFRS professionals in India and
moreover, experts can offer consultancy services to companies adopting IFRS standards and need
assistance with migrating older accounts to newer accounting structures.
 The introduction of IFRS in the Indian markets created a lot of employment opportunities.

1
 
Ramaiah University of Applied Sciences
Article 4 :
Literature review
A Research on the Criticalness of stock market in Indian economy
stock market Effect of stock market on Indian economy
volatility of BSE
and NSE in
Indian Economy Gaps
Positive connection between Indian markets
M.Raju, Trinley The study investigated the causality between
Paldon economic improvement and stock market

1
 
Ramaiah University of Applied Sciences
 Research design
Depends on optional data
Quantitative research was conducted (Quazi
experimental)

Scope for future research

Finance decisions are very important to every
organization
The stock market changes every minute so its
necessary that we keep checking on the news
Its obvious that the scope for future research in this
filed is necessary

1
 
Ramaiah University of Applied Sciences
 Introduction :

 Microfinance, also called microcredit, is a type of banking service

provided to unemployed or low income individuals or groups who
otherwise would have no other access to financial services.
Article 5:
 Several studies have shown that access to microfinance contributes to
EMPOWERING poverty reduction both at the rural and urban level and it also
WOMEN contributes to the empowerment of its women participants.
THROUGH
MICRO Literature Review:
FINANCE IN
INDIA  Economic Empowerment and Social Empowerment: The literature on
economic empowerment is vast, and a large part of this focuses on the
economic empowerment of women – a key strategy in addressing
gender inequality.

 Microfinance and Socio-Economic Empowerment: The empowerment

of women depends on the choice of investment project and choice of
safe project leads to more independency and empowerment.
1
 
Ramaiah University of Applied Sciences
 Gaps :

Lack of primary data.

As the research mainly depends on secondary data, it may not be

hundred percent accurate.

The study is limited to India only.

Methodology :

The study is mainly descriptive in nature.

Secondary data are used for the purpose of the study. Secondary
data was collected from websites, various articles and journals.

Future Reference :

The scope of the study includes research articles published in

peer reviewed journals.

1
 
Ramaiah University of Applied Sciences
 INTRODUCTION
It is published in September 2021 by Arumona
Financing decision is majorly concerned with how organisations source for funds
to carry-out its investment needs.
Article 3 : IDENTIFYING GAPS
If we talk about the current scenario of debt financing showed that for some
Effects of Debt SMEs, debt finance improved the level of productivity.

Financing on There has been yearning among academics, government, financial institutions
regulators and global institutions as to whether debt influences the financial
Financial performance of an organization.
Performance of LITERATURE REVIEW

Listed Conceptual Framework

Consumer Good Debt Financing

Short-Term Debt
Firms in Nigeria
Financial Performance
Empirical Review -Asian and Diette-Abayeh (2019), examined the capital structure
composition and financial performance of food and beverage firms, using Secondary
data obtained from the Nigeria Stock Exchange. The objective of the study was to
examine how capital structure composition affects financial performance of Food
and Beverage firms quoted on Nigeria Stock Exchange.
1
 
Ramaiah University of Applied Sciences
 SCOPE FOR FURTHER RESEARCH :
Financing decisions, especially debt financing, have been revealed to have noteworthy
implications for the operations of corporation.
Studies on finance have revolved around the theory that certain financial policies, like
debt financing, should either boost or hamper a corporation’s competitive performance
METHODOLOGY :This study adopted the use of longitudinal survey. The
longitudinal survey or panel study was chosen by the researcher as it aims at describing
patterns of change in order to establish relationship between independent and dependent
variables.
VARIABLES :Net Profit Margin ,Short-Term Debt, Firm Size ,Firm Age
RESEARCH DESIGN- The Case study research design is suitable for extensive
research, rapid data collection, and ability to understand the population. The study
employed random sampling technique to arrive at the sample size of the study. The
secondary data was used in the study
STATISTICAL ANALYSIS- Descriptive results, hypothesis testing , Corelation
matrix
OBSERVATIONS -
From This Case study it is established that short term debt has a negative and
significant effect on net profit margin.
It concludes that the ratio of short-term debt should not be too much so as to avoid
reduction in the value of net profit margin.

1
 
Ramaiah University of Applied Sciences
 Article 1 :
https://www.tandfonline.com/doi/full/10.1080/0958
5192.2021.1996433
Article 2:
https://www.researchgate.net/publication/3410005
11_Convergence_of_International_Financial_Repor
References : ting_Standards_IFRS_With_Indian_Perspectives_Is
sues_and_Challenges/
Article 3 :
http://35.232.150.147:8080/xmlui/bitstream/handle/
123456789/560/8.pdf?sequence=1&isAllowed=y
Article 4 :
https://www.ijrte.org/wp-content/uploads/papers/v
8i2/B1048078219.pdf
Article 5 :
https://www.globusjournal.com/wp-content/upload
s/2020/03/GMIT-JD201-Sumeet.pdf
1
 
Ramaiah University of Applied Sciences