IOSR-JBM   Volume-26 ~ Issue-10 ~ October 2024

Abstract: Solar energy technology is important as it's a clean source of energy that is now efficient and easy to use. It should be used in the right approach by having the generation everywhere so that it does not need to be transmitted. So generating and using it is the most efficient way forward for it.
The rooftop solar photovoltaic (PV) segment is one of the fastest growing clean energy segments across the globe due to its ability to provide reliable power for both rural and urban customers, scale up investments through entry of multiple investors, empower energy consumers and enhance their energy security while helping utilities address critical transmission and distribution losses......

[1] Https://Mnre.Gov.In/Notice/Extension-Of-Rooftop-Solar-Programme-Phase-Ii-06-10-2022-2-8-Mb-Pdf/
[2] Https://Pmsuryagharyojana.In/
[3] Https://Www.Myscheme.Gov.In/Schemes/Pmsgmb
[4] Https://Www.Pmsuryaghar.Gov.In/Knowledge
[5] Https://Www.Saurenergy.Com/Solar-Energy-Articles/Everything-You-Wanted-To-Know-About-Indias-Biggest-Rooftop-Solar-Scheme

Abstract: Resumo Resumo:Este estudo analisa o impacto da adoção de ferramentas de contabilidade digital na gestão financeira de Microempreendedores Individuais (MEIs), comparando seu desempenho antes e após a implementação de softwares contábeis. A pesquisa parte do princípio de que a era digital é o futuro da contabilidade, oferecendo potencial significativo para otimização de processos em escritórios contábeis e empresas clientes. O foco nos MEIs justifica-se pela sua representatividade no cenário empreendedor brasileiro e pelas particularidades de suas obrigações contábeis. A metodologia envolve a identificação das principais ferramentas de contabilidade digital adotadas.......

[1] Azevedo, D. Revisão De Literatura, Referencial Teórico, Fundamentação Teórica E Framework Conceitual Em Pesquisa – Diferenças E Propósitos. Working Paper, 2016. Disponível Em: Https://Unisinos.Academia.Edu/Deboraazevedo/Papers. Acesso Em: 28 Mar. 2022.
[2] Brasil. Decreto Nº 6.022, De 22 De Janeiro De 2007. Institui O Sistema Público De Escrituração Digital – Sped. Disponível Em: Http://Www.Receita.Fazenda.Gov.Br/Legislação/Decretos/2007/Dec6022.Htm. Acesso Em: 02 Mar. 2022.
[3] Iudícibus, Sérgio De; Marion, José Carlos; Faria, Ana Cristina De. Introdução À Teoria Da Contabilidade: Para O Nível De Graduação. São Paulo: Atlas, 2009.
[4] Köche, José Carlos. Fundamentos De Metodologia Científica: Teoria Da Ciência E Prática Da Pesquisa. 17. Ed. Petrópolis: Vozes, 2016.
[5] Lombardo, M.; Duarte, A. Contabilidade Digital: A Nova Era Da Contabilidade Empresarial. São Paulo: Atlas, 2017.

Abstract: In Kenya, the Teachers Service Commission rolled out performance management in public secondary schools in 2016. However, the performance management system has not been effective. This is shown by poor understanding of appraisal techniques, lack of appreciation of the performance management system by teachers, poor leadership, poor resource allocation and poor communication and feedback systems. This study hence sought to examine the effect of strategy effectiveness on the effectiveness of the performance management system in public secondary schools in Nairobi County, Kenya. This research was anchored on the systems theory and used the positivism research.....

Keywords: Effectiveness, Management commitment, Performance management system, Public Secondary schools

[1] Aguinis, H. (2015). Performance Management. New Delhi: Dorling Kindersley India Pvt. Ltd.
[2] Agyei, A., & Abdul-Rahaman, Z. (2020). Performance Management And Appraisal As Tools For Improving Public Senior High School Teachers' Quality In Wa Municipal. Journal Of Education And Training Studies, 7(3), 32–47.
[3] Al- Ghamdi, S. M. (2013). Obstacles To Successful Implementation Of Strategic Decisions: The British Experience. European Business Review, 31(3), 128 – 139.
[4] Alharthi, S. J. (2016). Critical Success Factors In The Implementation Of Performance Management Systems In Uae Government Organisations. International Journal Of Business And Management, 11(4), 203 – 218.
[5] Alubbe, F. (2015). Factors Influencing The Implementation Of The Teacher's Performance Appraisal Systems: A Case Of Public Secondary Schools In Westlands Constituency In Kenya. Master Of Arts Research Project, University Of Nairobi.

Abstract: In this context of digital transformation, Artificial Intelligence (AI) is emerging as a powerful ally in education, promising not only to modernize, but to revolutionize teaching practice. This article carries out a systematic literature review, mapping the main AI technologies applied in teaching and examining their potential to personalize learning, optimize pedagogical processes and broaden educational inclusion. As well as exploring fundamental concepts, it discusses how AI faces specific challenges in the school environment, from teachers' digital literacy to cultural resistance and infrastructure limitations. With a critical analysis, the study presents future perspectives and.....

Keywords: Artificial intelligence. Teaching practice. Education. Educational challenges. Educational technology.

[1] Arnold, K. E., & Pistilli, M. D. (2012). Course Signals At Purdue: Using Learning Analytics To Increase Student Success. Proceedings Of The 2nd International Conference On Learning Analytics And Knowledge, 267-270.
[2] Attali, Y., & Burstein, J. (2006). Automated Essay Scoring With E-Rater® V.2. The Journal Of Technology, Learning And Assessment, 4(3).
[3] Baker, R. S., & Inventado, P. S. (2014). Educational Data Mining And Learning Analytics. In J. A. Larusson & B. White (Eds.), Learning Analytics (Pp. 61-75). Springer.
[4] Bennett, S., & Kervin, L. (2018). The Use Of Learning Analytics To Inform Targeted Teaching Support: A Case Study In Higher Education. Australasian Journal Of Educational Technology, 34(3), 69-83.
[5] Brazil (2014). National Education Plan 2014-2024. Law No. 13.005, Of June 25, 2014. Brasília: Ministry Of Education.

Abstract: Resumo: Este artigo, recorte da pesquisa de mestrado em Educação, pela Universidade Federal do Tocantins, na Linha de Pesquisa Técnicas de Ensinar e Aprender na Educação Básica, tem como objetivo compreender de que forma o uso dos dispositivos móveis, como suporte para a aprendizagem ubíqua, pode colaborar no ensino e aprendizagem e na prática do professor da educação básica e, ao mesmo tempo, oferecer riscos à saúde mental de crianças e adolescentes, se utilizada em demasia. Para este trabalho, além da pesquisa bibliográfica, realizamos uma pesquisa de campo, em uma escola municipal, na cidade de Dianópolis, estado do Tocantins, com 06 (seis) professores......

[1] Bacich, Lilian; Tanzi Neto, Adolfo; Trevisani, Fernando De Mello. (Orgs.) Ensino Híbrido: Personalização E Tecnologia Na Educação. Porto Alegre: Penso, 2015. [2] Batista Filho, O. H. A Infância E A Computação. 16 Mar. 2011. Disponível Em:Http://Www.Hardware.Com.Br/Artigos/Infancia -Computação/. Acesso Em: Mar. 2020. [3] Bento, Maria Cristina Marcelino; Cavalcante; Rafaela Dos Santos. Tecnologias Móveis Em Educação: O Uso Do Celular Na Sala De Aula. Eccom, V. 4, N. 7, Jan./Jun. 2013.
[4] Coll, César; Monereo, Carles. (Orgs.) Psicologia Da Educação Virtual: Aprender E Ensinar Com As Tecnologias Da Informação E Comunicação. Porto Alegre: Artmed, 2010.
[5] Freire, Paulo; Papert, Seymour. O Futuro Da Escola, 1995. [Vídeo] Disponível Em: Acesso Em: 15 Mar. 2015.

Abstract: Resumo: A pesquisa analisou a integração entre a legislação ambiental, o Plano Nacional de Adaptação às Mudanças Climáticas (PNA) e a educação ambiental, com o objetivo de entender como essas diretrizes podem se complementar para aprimorar as políticas de adaptação. Utilizando uma revisão bibliográfica abrangente, que incluiu consultas a plataformas acadêmicas e repositórios especializados, a pesquisa avaliou a eficácia da legislação e do PNA......

[1] Abadalla, F. A.; Sampaio, A. C. F. Os Novos Princípios E Conceitos Inovadores Da Economia Circular. Revista Entorno Geográfico, 2018.
[2] Artaxo, P. As Três Emergências Que Nossa Sociedade Enfrenta: Saúde, Biodiversidade E Mudanças Climáticas. Estudos Avançados, V. 34, N. 100, 2020.
[3] Barboza, D. V. Et Al.. Application Of Circular Economy In Civil. Research, Society And Development, [S. L.], V. 8, N. 7, P. E9871102, 2019.
[4] Bardi, F.; Rei, F. C. F. Mudanças Climáticas E A Agenda De Adaptação Nas Cidades. Revista Catalana De Dret Ambiental, 2021.
[5] Di Giulio, G. M. Et Al. Climate Change, Risks And Adaptation In The Megacity Of São Paulo, Brazil. Sustainability In Debate, [S. L.], V. 8, N. 2, P. 75–87, 2018

Abstract: Summary: Objective: This study discusses the modifications presented by the International Accounting Standards Board (IASB) with the publication of International Financial Reporting Standards 18 (IFRS 18) and analyzes the expected results with the implementation of the income statement model proposed by the standard.
Method/Approach: The research is based on a content analysis, with a survey of studies published between 2019 and 2024 (last five years) and the relevant regulations, offering a critical reflection on the expected results with the implementation of the income statement model proposed by IFRS 18 and its potential to promote transparency and comparability.
Results: Clearly understand......

Keywords: Income Statement Quality; Income Statement; Exposure Draft 2009/7; IFRS18; International Financial Reporting

[1] Brazil. (1976). Law No. 6,404 Of December 15, 1976. Provides For Joint-Stock Companies. Official Gazette Of The Union. Retrieved Fromhttp://Www.Planalto.Gov.Br/Ccivil_03/Leis/L6404consol.Htm
[2] Brazil. (2007). Law No. 11,638 Of December 28, 2007. Amends And Repeals Provisions Of Law No. 6,404 Of December 15, 1976, And Law No. 6,385 Of December 7, 1976, And Extends To Large Companies Provisions Related To The Preparation And Disclosure Of Financial Statements. Retrieved From
Https://Www.Planalto.Gov.Br/Ccivil_03/_Ato2007-2010/2007/Lei/L11638.Htm
[3] Braunbeck, Go, & Luccas, Rg (2020). The New Income Statement And The Cross-National Comparability Of Financial Statements Under Ifrs: A Common Financial Language Or A Tower Of Babel? Universidade De São Paulo (Fea/Usp) – São Paulo (Brazil), 1(2), Articles - Financial Accounting, Auditing And Taxation.
[4] Accounting Pronouncements Committee. (2011). Cpc 26 (R1) - Presentation Of Financial Statements. Retrieved Fromhttp://Www.Cpc.Org.Br/Cpc/Documentos-Emitidos/Pronunciamentos/Pronunciamento?Id=45
[5] International Accounting Standards Board. (2024). Ifrs 18: Presentation And Disclosure In Financial Statements. Ifrs Foundation. Retrieved Fromhttps://Www.Ifrs.Org/Content/Dam/Ifrs/News/2024/Ifrs-18/Ifrs-18-Pr-Brazilian-Portuguese.Pdf

Abstract: This paper examines the relationship of the pricing mechanism with the performance of initial public offerings in the Indian stock market in terms of listing gains and long-term returns. IPO pricing-the process through which the final offer price is decided based on a fixed-price offering or a book-building process-plays a very critical role in determining investor perception and market behavior. Using history for the major Indian IPOs: Reliance Power (2008), Zomato (2021), and LIC of India (2022), this paper shows that, again and again, underpricing trends occur along with their consequences in oversubscription and thereafter in terms of their effect on the market performance......

Keywords: IPO, Indian Stock Market, Long-Term Performance, Short-Term Gains

[1] Banerjee, S., & Bhat, R. (2011). Underpricing Of Initial Public Offerings: Evidence From The Indian Capital Market. The Iup Journal Of Applied Finance, 17(2), 51-61.
[2] Deb, S., & Marisetty, V. (2010). Do Ipos Underperform In The Long Run? Evidence From India. Journal Of Business Management, 7(5), 1-10.
[3] Madhusoodanan, T., & Thiripalraju, M. (2009). Regulatory Changes And Ipo Performance: Evidence From Indian Ipos. Research In International Business And Finance, 23(2), 192-205.
[4] Prabhala, N. R. (1997). Conditional Ipo Returns. Journal Of Finance, 52(5), 1781-1805. Https://Doi.Org/10.1111/J.1540-6261.1997.Tb02759.X
[5] Kumar, R. (2013). Ipo Performance In Indian Capital Markets: A Study Of Select Ipos. The Management Accountant, 48(4), 6-13..

Abstract: LIBOR was first developed in the 1980s and has been perhaps the world's most widely used measure of short-term interest rates. They has served as a benchmark for a trillion dollars worth of loans, derivatives, mortgages and bonds. LIBOR is the average interbank interest rate available for each of the five currencies (USD, GBP, EUR, CHF, JPY) over a range ofvere different periods that range from overnight to 12 months. Since it is the reference rate in financial markets, LIBOR has a massive impact in the cost of institutional as well as retail funded products such as department......

[1] Bowman, L. (2020). "The Transition From Libor To Sofr: Impacts And Implications." Journal Of Financial Regulation – April 2011 Issn 1022-1145, Volume 16, No 3, Maxwell, Pg 221-249.
[2] (Brousseau, Durré, & Vangelis, 2014üncü). "Libor As A Benchmark: Strengths And Weaknesses." Economic Policy Review 20(1): 45-78.
[3] Coffey, J. And Hribar, P. (2018): "Sofr: A New Benchmark Of The Future, As Said. Finance And Markets, 25(2). Pp. 88- 102.
[4] Duffie, D. & Stein, J, (2015). "Reforming Libor: Lessons From The Crisis." Review Of Financial Studies, Vol. 28, No .4, Pp 1367 - 1400.