A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Sahu, Dasarathi
- Effect of CSR Expenditure on Profitability of a Company: Comparative Analysis Between Sail and Tata Steel Ltd. Through Regression Analysis
Authors
1 Lecturer, Gangadhar Meher University, Sambalpur, IN
2 Reader, Utkal University, Bhubaneswar, IN
Source
Parikalpana: KIIT Journal of Management, Vol 17, No 1 (2021), Pagination: 247-255Abstract
Corporate social responsibility and ethics are the issues that have gained impetus in today’s vibrant business environment. Available literature depicts enough evidences to establishing effects of the amount spent on CSR activities with the profitability and the long-term survival of a firm are enormous .The present study examines the relationship between the amount spent on CSR activity and the profitability of an organization in long-run, especially post 2013 when CSR spending has been made a mandatory component of 1956 companies act by amending the previous 1956 companies act. The study uses secondary data (collected from official website of the company concerned and other related government websites available since 2017 till 2019) and applies regression analysis and ANOVA to investigate the effect of prescribed spending on CSR activity on the profitability of steel companies (SAIL & TATA Steel) operating in India. After making an analysis we found that there is a positive impact of CSR expenditure on the profitability of the company.Keywords
SAIL, TATA STEEL, CSR, Profit Margin, Regression Analysis.References
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- Increasing Non-Interest Income in Banks from the Use of Credit and Debit Cards in ATMs: A Novel Approach
Authors
1 Research scholar, Dept. of Business Administration, Utkal University, Bhubaneswar, IN
2 Professor and HOD, Department of Commerce, Utkal University, Bhubaneswar, IN
3 Reader, Department of Business Administration, Utkal University, Bhubaneswar, IN
Source
Parikalpana: KIIT Journal of Management, Vol 18, No 1 (2022), Pagination: 111-125Abstract
Most of the online banking channels have a favourable impact on the fee based ROA and ROE of both SBI and ICICI; except for the use of credit and debit cards in ATMs; Guha et al (2020). In this paper, regression model has been used to show the impact of use of credit and debit cards at ATMs on the commission, excise and brokerage of both banks; and a multiple regression model has been developed which will help in increasing fee-based income from the use of credit and debit cards in ATMs. This has important implications for the banking sector as well as the government; because, online banking channels contribute directly towards commission, exchange and brokerage of banks and these are a major source of non-interest income. Fees on the use of credit cards and debit cards in ATMs are levied on the basis of the number of transactions. However, no fees are levied on the basis of the amount of transactions. This lacuna that exists in the banking system demands attention. The aim of this paper is to make appropriate suggestions to increase the fee-based income from the use of credit and debit cards in ATMs.Keywords
Fee-based income, Indian banks, Credit cards, Debit cards.References
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- An Empirical study of Unified Payment Interface (UPI) in Indian Digital Payment System
Authors
1 Research Scholar, P. G. Dept. of Business Administration, Utkal University, IN
2 Reader, PG Dept. of Business Administration, Utkal University, IN
Source
Parikalpana: KIIT Journal of Management, Vol 19, No 2 (2023), Pagination: 236-247Abstract
“Faceless, Paperless, Cashless”
A significant shift in support of digital has been seen in the financial services industry. Numerous opportunities in the area of digital financial services have arisen as a result of this change. The purpose of this paper is to provide a broad picture of the contactless payment environment, drawing insights gained and addressing challenges and possibilities for the Indian mobile payments ecosystem in order to propel this vibrant and valued sector. The primary aim of this paper is to examine the future possibilities of the Unified Payment Interface and evaluate a comparative analysis between Public and Private sector banks performance in UPI. UPI’s turnaround can be linked to a variety of revolutionary headwinds, including the presence of a robust infrastructure, switching expectations of customers, foresighted government actions, and technological breakthroughs. The future may see a realignment of ecosystem participants’ roles and a consolidation of market players for better Financial Literacy.
Keywords
UPI, Financial Literacy, Digital Transition, Public and Private sector Banks.References
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