Sadbhavana-Research Journal of Human Development

Mandeep Kaur ¹, Kritika ¹

Affiliations
1 Punjab Technical University, Kapurthala, IN

Abstract

Intangible assets are the key driver to achieve the sustainable competitive advantage in the twenty-first century. Now-a-days, Most of the businesses have much dependence on the Intangible assets rather than tangible assets in order to create wealth for the long period. The purpose of the paper is to review the literature relating to Intangible assets in relation to identify the gaps and to determine the extent of Intangible assets disclosure. Researcher observed that the overall disclosure level is of low level and unsystematic. Researcher suggested that there is need to establish a general accounting framework for managing, measuring and reporting the Intangible assets.

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Rajinder Kaur Gill ¹, Mandeep Kaur ²

Affiliations
1 Ryat College of Education, Chandigarh
2 Ryat College of Education, Chandigarh, IN

Abstract

The Study was undertaken to examine the effect of constructive teaching approach on academic achievement of students. For this we have conducted an experimental study on 10+1 students in subject of Economics(optional). A sample of 80 students was divided into four equal groups. One experimental group of high intelligence students, one controlled group of high intelligence students, one experimental group of low intelligence students and one controlled group of low intelligence students. Experimental groups were taught by the constructive teaching approach and controlled groups were taught by conventional method. Pre and Post tests were conducted on all the groups and the post test scores and the differences of pre and post tests were taken into consideration for analysis of the result. This study revealed that the students who taught by constructive method they gained better than those students who taught by conventional method.

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