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Maheswari, S.
- A Comparative Analysis of Liquidity and Profitability Position of Astral Poly Technik Ltd. and Finolex Industries Ltd. in India
Authors
1 PG and Research Department of Commerce, Vellalar College for Women, Erode – 638012, Tamil Nadu, IN
2 PG and Research Department of Commerce, Vellalar College for Women, Erode, IN
Source
HuSS: International Journal of Research in Humanities and Social Sciences, Vol 5, No 1 (2018), Pagination: 15-25Abstract
The policy of ‘Make in India’ being given the major thrust, the manufacturing has emerged as one of the high growth sectors in India. Of various products of industrial, agricultural and household needs, PVC pipes are of multifarious utility and hence needed in all segments for both water supply and in laying concealed wiring in buildings. Hence, there is a stiff competition among the firms producing PVC pipes in India. However, the success of a firm depends on its financial soundness, particularly the liquidity and profitability levels. Liquidity refers to the ability of a concern to meet its current obligations as and when these become due. The profitability acts as a yardstick to measure the operating efficiency of the enterprise. The present study analyses and compares the liquidity and profitability position of the two leading PVC manufacturing companies listed in both NSE and BSE, namely Astral Poly Technik Ltd and Finolex Industries Ltd. The financial data of the past ten years from 2007-08 to 2016-17 was used. Accounting ratios, Motaal’s comprehensive test of liquidity and Spearman’s rank correlation coefficient are the tools used for the analysis. The study indicates that there is a positive correlation between liquidity and profitability in case of Astral Poly Technik Ltd, while a negative correlation in case of Finolex Industries Ltd.
Keywords
Correlation, Inventory, Liquidity, Profitability, Working Capital.Full Text
References
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- A Study on Tourist Satisfaction towards Ecotourism with Special Reference to Ooty
Authors
1 Vellalar College for Women (Autonomous), Erode – 638012, Tamil Nadu, IN
Source
HuSS: International Journal of Research in Humanities and Social Sciences, Vol 9, No 1 (2022), Pagination: 23-28Abstract
Ecotourism is the rapidly developing proportion of tourism industry with a growing attention on natural environment. It has the potential to attract domestic and international tourists to various tourist destinations. With a focus on environmental protection, the concept of eco-tourism is gaining momentum. The growth in population and increasing movement of people towards tourist destinations to relax themselves necessitates the maintenance of protective environment for healthy tourism. In this regard, the present research aims to measure the tourists’ satisfaction and also problems faced by the tourists towards eco-tourism in Ooty. The study uses primary data collected from 130 conveniently chosen tourists through a structured questionnaire survey. Simple percentage analysis, one-way ANOVA and Z-test are used to know the level of satisfaction towards ecotourism. Henry Garrett Ranking method is applied to rank the problems faced by the tourists towards eco-tourism. The result shows that there is no significant difference in the satisfaction among the respondent groups of socio-economic variables and the major problem of tourists towards eco-tourism at Ooty, Tamil Nadu is overcrowding. The suggestions given to the government and management of tourist destinations will help to keep the nature safe and perform eco-tourism methods in a better way for improvement of tourism at Ooty.Keywords
Eco-Tourism, Ooty, Satisfaction and Tourist.Full Text
References
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