IOSR-JBM   International Conference on "Paradigm Shift in Taxation, Accounting, Finance and Insurance"

Abstract: While India has made significant strides in terms of improving its health indicators - demographic, infrastructural and epidemiological, the country continues to grapple with low growth rate of health insurance in rural areas. For most rural Indians, continuously face challenges like illiteracy, poor sanitation, clean drinking water and low household income. Unsurprisingly, growth rate remain low. This paper will understand, what are Health Insurance Products & Services, Challenges & Opportunities, and Government & Private Initiatives to make healthier and insured society to live in Rural India.

Key Words: Health Insurance, Health Care, Health Scheme, India, IRDA, Census of India, Wellness

[1]. Census of India, Office of the Registrar General & Census Commissioner, India – Ministry of Home Affairs www.censusindia.gov.in

[2]. Insurance Regulatory and Development Authority of India (IRDA) www.irda.gov.in

[3]. National Health Portal – Ministry of Health & Family Welfare www.nhp.gov.in

[4]. Wikipedia – Aarogyasri Program www.wikipedia.org

[5]. Mahatma JyotibaPhule Jan ArogyaYojana, State Govt. of Maharashtra www.jeevandayee.gov.in.

Abstract: Corporate social responsibility is not a new concept in the banking sector and nowadays it has become highly topical since the crisis has significantly highlighted the need for integration of moral principle, ethics and values in the banking business. Knowledge of business practice indicates the fact that the acceptance of moral principles in business is not integrated into management decisions of companies. Many banks in India have created significant and unique image for their respective brands in the field of Corporate Social Responsibility (CSR) undertaking various initiatives in the era of social welfare and community development. The catalytic contributions made by the banks for economic growth in India have created their separate entities towards financial growth...........

KEYWORDS: Development, Responsibility, Significance, Bank, Initiative, Society..

[1]. A Research India Publication on CSR Practices in Indian Banking Sector by Deepika Dhingra and Rama Mittal, Volume 6, Number 9 (2014),
[2]. Archie B. Carroll (2016), Carroll‟s pyramid of CSR: taking another look, International Journal of Corporate Social Responsibility. https://doi.org/10.1186/s40991-016-0004-6
[3]. Corporate Social Responsibility, The Good Band and Ugly by Subhabrata Bobby Banerjee, 2007.,Edward Elgar Publishing Limited
[4]. Corporate Social Responsibility: An Analysis of Indian Commercial Banks by Eliza Sharma and Dr. Mukta Rani, AIMA Article No.6 (2013).
[5]. Implementing Corporate Social Responsibility- Indian Perspectives by Subhasis Ray and S. Sivaraju., Springer publications. 2014..

Abstract: Demonetization is the process whereby the Government decides to stop a currency unit from being circulated. In other words, the currency unit loses its status as legal tender. Generally, the currency unit is retired. In some cases, a country completely replaces all the old currency with a new one. On 8 November 2016, the Government of India announced demonetization, commonly called notebandi, of all Rs.500 and Rs. 1,000 banknotes. The Government felt that demonetisation would curb shadow economy cracking down the usage of illicit and counterfeit cash which is used to fund illegal activities. The sudden nature of the announcement coupled with the prolonged cash shortages in the weeks that followed created a significant disruption throughout the economy.............

Key Words: Convenient sampling, E-banking, Information Technology, Pre-demonetization, Post-demonetization

[1]. Ramsay, J. and Smith, M. (1999), "Managing customer channel usage in the Australian banking sector", Managerial Auditing Journal, Vol. 14, No. 7, pp. 329-338.
[2]. Jayawardhena, C. and Foley, P. (2000), "Changes in the banking sector: the case of internet banking in the UK", Internet Research: Electronic Networking Applications and Policy, Vol. 10, No. 1, pp. 19-30.
[3]. Moutinho, L. and Smith, A. (2000), "Modelling bank customer satisfaction through mediation of attitudes towards human and automated banking", International Journal of Bank Marketing, Vol. 1 8, No.3, pp. 124- 134.
[4]. Mali, V., (2016). Demonetisation: A Step towards Modified India. International Journal of Commerce and Management Research, 2(12), 35-36.
[5]. Chelladurai, M., and Sornaganesh V., (2016). Demonetisationof Indian Currency and Its Impact on Business Environment. International Journal of Informative & Futuristic Research, 4(3),5654-5662.

Abstract: The mutual fund is a trust that pools the savings of a number of investors who share a common financial goal. This pool of money is invested in accordance with a stated objective.Mutual funds provide the best option to the investors who have no knowledge of the stock market. Mutual Fund is the most suitable investment for the common man as it offers an opportunity to invest in a diversified, professionally managed basket of securities at a relatively low cost. The present study aims to evaluating the historical performance of 17 selected equity and open ended option Mutual fund schemes with the application of Risk Adjusted Performance Measures whose results will be useful for investors for taking better investment decisions and also brings out which scheme is outperforming or underperformingin relation to the benchmark portfolio is computed.The study uses Return Risk analysis and Risk Adjusted Performance Measures.

Keywords: Performance evaluation, Risk – Return analysis, fund return, Market Return, Risk Adjusted Performance Measures.

[1]. Nalina K.B., Anusha P. Kottur, "A Study on Mutual Fund Performance Evaluation", VSRD International Journal of Business and Management Research, Vol. IV, Issue III March 2014.
[2]. Veeraiah, K. and Kishore Kumar, A., "A Comparative Performance Analysis of Select Indian Mutual Fund Schemes", Asia Pacific Journal of Applied Finance, Vol. III Issue I, January 2014.
[3]. Karrupasamy,R and Vanaja,V., "A Study On The Performance Of Selected Large Cap And mall & Mid Cap Mutual Fund Schemes In India", The International Journal of Management, Vol 2 Issue 3, July, 2013.
[4]. Rupeet Kaur, "An Empirical Study on The Performance Evaluation of Oryx Mutual Fund In Oman", International Journal of Marketing, Financial Services and Management Research, Vol.2, No. 9, September (2013).
[5]. Lenin Kumar Nooney and Rama Devi. V, "Performance Evaluation Of Indian And Foreign Mutual Funds : A Comparative Study", International Journal of Marketing, Financial Services and Management Research, Vol.1,No.4,April 2012,.

Abstract: Investment is parting away with funds in the present to gain a return in the future. The return could be in the form of annual income and /or appreciation in price. In this paper we will examine perceptions of respondents from Goa towards the investment avenues especially the Financial assets such as Bank deposits, Postal deposits, Life insurance products, Corporate shares and Government securities, Mutual funds, Commodities, Derivatives etc. A sample of 1500 respondents was chosen using Stratified Random Sampling. Data would be collected from a structured schedule. The data would be analyzed using tools like Descriptive analysis, ANOVA and Chi square. At the end of the paper one will be able to understand how male and female respondents behave towards the investment in Financial Assets in Goa.

Keywords: Investment, Investment Avenues, Financial Assets, Investment Behavior

[1]. AnkitaRajdev. " The effect of demographic factors on investment choice of investors: A study on investors of Bhopal". IRC's International Journal of Multidisciplinary Research in social and management science. Vol 1.issue 3. July- September 2013
[2]. BabakJamshidinavid et al." The impact of demographic and psychological characteristics on the investment prejudice in Tehran stock". European Journal of Business and Social Sciences. Vol 1. No 5.August 2012 pp 41-53
[3]. P BhanuSireesha and ChSreelaxmi." Impact of Demographics on select investment avenues: A case study of twin cities of Hyderabad and Secunderabed, India". International Journal of Marketing, Financial services and Management Research. Vol 2 No 6.June 2013
[4]. BjornarReitan and Roger Sorheim."The Informal Venture Capital market in Norway- Investor Charachteristics. Behavior and Investment Preferences "Venture Capital.Vol 2. No 2.2000.pp 129 – 141
[5]. Ch. Pavani and P. Anirudh."Investor Behavior Analysis" Research Paper submitted to International Conference on "Management Practices for Sustainable Growth (ICMPSG)..Dept of Business Management.Annamalai University Tamilnadu. 2010

Abstract: Electronic Banking which is also called E – Banking is a source of obtaining information about bank and its various services via Internet. E - Banking is now the basic essence of Banking services. Information technology has bought major changes in the operating environment of the Banking sector. The innovative tech-niques implemented by banks are in the form of Automated Teller Machines – ATM's, Online Banking, Tele-phone Banking, Mobile Banking etc,. The security and privacy of the information is the major concern in all In-ternet Banking techniques. Also the online Banking system is vulnerable to attacks related to user authentica-tion. The objective of this paper is to discuss various data encryption techniques based on cryptographic technologies and review various methods of E-Banking security.

Keywords: E-banking, Security, Encryption, Decryption, Cryptography

[1]. Goldreich, Oded. Foundations of cryptography. (1998): 3.
[2]. Advanced Encryption Standard (AES), Cisco Systems, Inc. 2004
[3]. "Cryptography":http://en.wikipedia.org/wiki/Cryptography "How crypto is being used in bank ing": www.mbanking.blogspot.com/.../how-crypto-is-being-used-in-banking.ht
[4]. "SecureElectronicTransaction(SET)":http://en.wikipedia.org/wiki/Secure_Electronic_ Transaction
[5]. V. S. Miller, Use of elliptic curves in cryptography, in: H. Williams (Ed.), Advances in Cryptology CRYPTO 85 Proc., Vol. 218 of Lecture Notes in Computer Science, Springer Berlin Heidelberg, 1986, pp. 417-426. doi:10.1007/3-540-39799- X_31.

Abstract: The capital account liberalisation has enhanced trading in equity markets throughout the world. The impact of global financial integration led to the increase in foreign capital inflows and had an impact on the stock market. A stock market boom generally leads to a wealth effect on the investors in the stock market resulting in a rise in the aggregate demand through consumption. The price- earnings ratio is the ratio which helps to measure the value of a company in terms of its share price in the market relative to its earnings per share. FIIs have proved to be very prominent investors in the Indian stock market and their participation has created an impact very clearly on the returns earned..............

Key Words: FIIs, NSE, Nifty Fifty, Price-Earnings

[1]. Sunil Kumar (2014). "Trends of Foreign Institutional Investments during and Beyond Economic Crisis". Indian Accounting Review.Vol.18.No.1 Pp 15-30.
[2]. Krishnan Dandapani and Edward Lawrence (2013). "Foreign Institutional Investment in India". Finance India. Vol. XXVII.No.2 Pp 409-419.
[3]. Thiripalraju and Rajesh Acharya (2013), "Dynamic Interaction between Institutional Investment and Stock Returns: A Case Study of FIIs and Mutual Funds". Finance India. Vol. XXVII. No.4.December.2013, pp. 1173- 1191.
[4]. Vinod Bhatnagar (2011), "FIIs Investment in India: A Trend Analysis of Monthly Flows during January 2004- August 2010". Vishwakarma Business Review.Vol.1 No.2.Pp.25-34. Weekly, 22, Dec. 9, pp. 4421-27.
[5]. Gaurav Agarwal,(2010), "Investigation of Causality between FIIs Investment and Stock Market Returns".International Research Journal Of Finance And Economics, Issue 40.

Abstract: The Companies Act lays down an elaborate structure of Corporate Governance in general, mainly because Companies are permitted to have access to the savings of public and coffers of banks by approaching for finance. All over the world, Governments have more stringent norms of Corporate Governance for those companies which are listed in the Stock Exchanges. The primary aim of listing is to enable a share of the companies to be "traded‟ on the Stock Exchanges and also raise finance from them. When the members of public are willing to trust a company with their hard-earned savings, it is quite natural that there should be a fair play all the way. Otherwise unscrupulous businessmen are likely to resort to foul means to make a fast buck and vanish. So, in our country the Securities and Exchange.........

Keywords- Governance, Probity, Transparency, Jugaad, Compliance

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Abstract: Startup companies are newly founded companies or entrepreneurial ventures that are based on innovation, development and market research. Most startup companies seek to avoid bank loans as they are usually related to complex procedures and are given based on company's property or credit history. As investment modes are changing and evolving some new sources of investment for startup projects. In this paper we discuss the prominence of crowd funding as a mode of financing for startups. The various forms of crowd funding provide new ways to fund startup from the earliest days until very late in the development of the company. This Research introduces meaning, different forms........

Keywords: Startups, Crowd funding, Investors, India.

[1]. Consultation paper on crowdfunding in India by SEBI.
[2]. Data sources: Individual crowdfunding websites.
[3]. Indian journal of research paripex - "A study on crowdfunding in implications in India‟.
[4]. Indian Startups and Ecosystem Maturing Edition 2016- NASSCOM.
[5]. NASSCOM‟s annual product conclave Report-2017.

Abstract: In the west, regulation and deregulation are two highly contentious terms in policy discussions that often detract conservative free-market economists and their liberal counterparts from taking a role in bipartisan efforts towards better policy-making. Well, this paper focuses on the impact of deregulation and at times a "no-regulation-at-all‟ government policy, before major financial setbacks in the past, with respect to the US economy. The recent repeal of DODD FRANK by the republicans in the HoR, which was set into motion by the Obama administration to regulate Wall Street banks who were mainly responsible for the global financial crisis of 07-08, is not a historic first in repealing the efforts to curb the financial menace caused by these "too-big-to-fail‟ banks. I feel there is no better time going forward.........

Keywords: Deregulation, regulation

[1]. Tzu, Sun. (May 2008). The art of war (London, England. Penguin Classics)
[2]. Cogley, Timothy. (March 26, 1999). Monetary Policy and the Great Crash of 1929: A Bursting Bubble or Collapsing Fundamentals? FRBSF Economic Letter.
[3]. White, Eugene Nelson. (March 1984). A Reinterpretation of the Banking Crisis of 1930. The Journal of Economic History, Vol. 44, No. 1, pp. 119-138. Cambridge University Press on behalf of the Economic History Association.

[4]. Maues, Julia. Banking Act of 1933 (Glass-Steagall). Federal Reserve History, (URL: https://www.federalreservehistory.org/essays/glass_steagall_act) FRB St. Louis.
[5]. Akerlof, George A. Romer, Paul M. Hall, Robert E. N. Mankiw, Gregory. (1993). Looting: The Economic Underworld of Bankruptcy for Profit. Brookings Papers on Economic Activity. Vol. 1993, No. 2, pp. 1-73

Abstract: Insurance is a charge paid to cover the risk in the business or risk evolved in any distinct field. Insurance industry provides an important social security to the people in developing countries.In India LIC is the major insurance company which works as cost effective and very transparent. It is increasing enormously in the country since 1999 with the help of various insurance acts passed by government to help the business houses and general public. After nationalisation of Insurance industry, government modified and introduced well defined method of investments and securities in providing social security to public. During the LPG policy, IRDA initiated more LIC, GIC and health insurance companies. The Insurance markets in India include stakeholders, agents, brokers, and third............

Key words: Life Insurance, Competitive environment, GDP, market trends.

[1]. Annual report of IRDA, 2003-04, 2004-05, 2005-06, 2006-07, 2007-08, 2010 to 15.
[2]. www.irdaindia.org.
[3]. P. K. Gupta, Insurance & Risk Management
[4]. www.indiainsuranceresearch.com
[5]. www.irda.com

Abstract: Recently w.e.f 1st July 2017, India has witnessed one of the biggest taxation reforms which aim to integrate the state and central economies and thereby boost overall growth. Called the GST meaning Goods and service tax, it is a comprehensive tax levy on manufacture, sale and consumption of goods and services at a national level. The GST is an undertaking that is expected to provide the much needed stimulant for economic growth in India by transforming the existing base of indirect taxation towards the free flow of goods and services. The Single system of taxation is expected to significantly ease double taxation and make taxation overall easy for Industries. GST is not only beneficial for Industrialists in making both domestic and International market competitive but also........

Keywords: Central and State Economies, Indian economy, Indirect Taxation International Market, Taxation system,

[1]. Wikipedia - GST

[2]. The Economic Times ( 2009 )

[3]. GST India (2015 ) Economy and Policy

[4]. www. greengst.com

[5]. www.academia.edu.