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

Abstract: Psychological capital is conceptualized as an individual's state of development characterized by self-efficacy, optimism, hope, and resiliency. Stress is a natural human response to the environment. Stress can be the result of any number of situations in the workplace. PsyCap buffers the impact of stress so that the relationship between stress and negative outcomes can be reduced. Stress penetrates the core of our being. The study in detail covers the symptoms and effects of stress that can be physical, psychological and behavioral in nature. Stress treatment is not just important to recognize stressors and understand the consequences of stress but also helps in reduction and copying approaches. Finally the study in detail discusses individual techniques and organizational technique to overcome with stress at workplace.

[1]. Jaramillo, F., Mulki, J. P., & Boles, J. S. (2011). Workplace stressors, job attitude, and job behaviors: is interpersonal conflict the missing link?. Journal of personal selling & sales management, 31(3), 339-356.

[2]. Lazarus, R. S. (1995). Psychological stress in the workplace. Occupational stress: A handbook, 1, 3-14.

[3]. Luthans, F., Avolio, B. J., Walumbwa, F. O., & Li, W. (2005). The psychological capital of Chinese workers: Exploring the relationship with performance. Management and Organization Review, 1(2), 249-271.

[4]. Avey, J. B., Luthans, F., & Jensen, S. M. (2009). Psychological capital: A positive resource for combating employee stress and turnover. Human resource management, 48(5), 677-693.

[5]. Quick, J. C., Quick, J. D., Nelson, D. L., &HurrellJr, J. J. (1997). Preventive stress management in organizations. American Psychological Association..

Abstract: The advancement of technology poses a need for protection and verifiability of data which brings into the market, The Block chain Technology. It connects the markets, suppliers, customers & banks by solving the problem of defining too many ledgers and transactions separately by giving a common trusted distributed ledger. It brings into real-time visibility and transparency and solves security issues by maintaining anonymity and creating unforgeable accounts. While we associate blockchain with digital currency, it has a wide range of application in Accounting and Audit making an upcoming revolutionary technology. Objective: 1) To study the applications of block chain in Accounting and Auditing

KEYWORDS: Blockchain, Technology, Accounting, Audit, Security

[1]. https://hbr.org/2017/01/the-truth-about-blockchain
[2]. https://medium.com/@lhartikk/a-blockchain-in-200-lines-of-code-963cc1cc0e54
[3]. http://alternativeinvestmentcoach.com/blockchain/
Books:
[4]. R.L Gupta & V.K Gupta "Principles and Practice of Accountancy"
[5]. R.G Saxena& N. Padmalata"Auditing"

Abstract: In India Public Private Partnership has been introduced as a new Business model for rendering Corporate Social Responsibility activities which is also a form of corporate self regulation, which embraces and encourages a positive impact through its activities, which includes philanthropic efforts, employee volunteering and core strategies. As there is a poor development in health and education in the country the government has introduced the PPP model to bring out the development in these areas.This paper focuses on health and education through PPP model as a practicing CSR of various entities in India as it was not a success on its own. This paper focuses on the amount of expenditure spent on health and education by a few reputed companies in India and also explains various initiatives taken by the public and private sector companies in the field of CSR with some key factors. The present study results in examining the role of PPP towards CSR.

Key Words: CSR, PPP, Health, Education, Expenditure

[1]. Bansal and Rai (2014) "An Analysis of Corporate Social Responsibility Expenditure in India "Economic and political weekly, vol. XLIX (50), December 13.
[2]. Kamal Kishore (2015),'" Corporate Social Responsibility as Legal Obligation: An Indian Perspective" Journal of Politics & Governance, Vol. 4, No. 1-4, December 2015, ISSN – 22784 73X, Pp 9-16
[3]. Dr. M.Ramana Kumar "Corporate Social Responsibility- Analysis of Indian public and private companies" (IJIRSE) 2347-3207
[4]. D.S. Prathima "The 10 Companies with Best CSR Reputations" (EAR15Swiss Conference)
[5]. ISBN: 978-1-63415-477-2"..

Abstract: At the present scenario, organizations flourishing in a dynamic, inconclusiveand unpredictable situations. Due to these dynamics, organizations confront new difficulties. In this regard they search forward for a new direction toenhance their execution everlastingly to keep their competitive excellence. A standout amongst the most critical elements to retain and catch the attention of new customers is enhancing the organizational execution through the internal marketing concept. Internal marketing sees its employees as its first market. Employees are dealt with as interior clients and most significant resource as indicated by internal marketing.By regarding workforce as "inward clients", internal marketing helps employees carry into line with the company's image and operations. In turn, they furnish.......

Keywords: Internal marketing, Human resource management, employee satisfaction, organizational objectives, empowerment of employees.

[1]. http://www.pinnaclejournals.com
[2]. http://smallbusiness.chron.com/internal-marketing-tools-45136.html
[3]. http://the marketingconcepts.blogspot.in/2013/01/internal-marketing.html
[4]. https://www.ukessays.com/essays/marketing/concept-of-internal-marketing.php
[5]. http://prj.co.in/setup/business/paper12.pdf: a journal of economics and management.

Abstract: In the global scenario a country's performance is measured by its GDP rate and growth. GDP can be calculated on the basis of expenditure spent or income received or on the basis of how many products are manufactured. Gross Domestic Product of a country depends upon the economic activities, such as total market value of the goods and services produced by a country's economy during a specified period of time. It includes all final goods and services possessed by households, investors, Government and Exports –imports. At present, the GDP rate for the year 2016-17 is 11.52 %. (Statistics times) Taxation is the main source of revenue to the government. A country's standard of living is represented by per capita income. The country with higher per capita income.........

Keywords: (Direct Taxes, GDP, Taxation, Long term growth)

[1]. Govinda Rao.M (2000), Tax Reform In India: Achievements And Challenges, Asia-Pacific Development Journal, Vol 7, No2, December.
[2]. Muriithi Cyrus Magu (2013), The Relationship Between Government Revenue And Economic Growth in Kenya, October 2013(A
research Project) http://erepository.uonbi.ac.ke/bitstream/handle/11295/58499/Magu_Economic%20Growth%20.pdf?sequence=3
retrieved on October 29th.
[3]. Rajeswari and Susai Mary(2014), The Trend And Pattern of Income Taxation in India, International Journal of Business and
Administration Research Review, Vol 2,Issue -5 April June.
[4]. Subrahmanya.V and Urmi (2015), The impact of taxation on economic growth in India : A disaggregated approach using the ARDL
bounds test to co-integration, International Journal of Accounting and Economics Studies , Vol 5 (1) (2017)16-21.
https://www.sciencepubco.com/index.php/IJAES/article/view/7040
[5]. https://www.incometaxindia.gov.in/Documents/Direct%20Tax%20Data/Time-Series-Data- 2016-17.pdf(accessed on 8th October,2017)

Abstract: Indian Economy has seen sharp increase in credit facilities (Bank Loans) mainly to drive the economy"s growth rate after the Global Financial Crisis (GFC) in 2007-08. This lending streak let the economy grow as expected and at the same time brought newer problems. Mostly, Credit was granted to borrowers without proper credit appraisal. Added to this post-credit sanction monitoring was also not so stronger. This led to the increase in NPAs (Non –Preforming assets) of banks. NPA is a dual edged sword. On one side it reduces the income generating capacity of Banks i.e., the assets of the banks (Loans) do not yield interest income and on the other it reduces the profitability of banks by increasing the requirement of higher provisioning which is made from profits before interest and tax.........

Keywords: NPAs, Profitability, Provisioning and Bad loans

[1]. Dr. A Dharmendran (2012), 'Non – Performing Assets in State Co-Operative Banks in India – An empirical study', International Journal of Research in Commerce, Economics & Management, Volume no. 2 (2012), issue no. 5 (may) ISSN 2231-4245.
[2]. VivekRajbahadur Singh (2016), 'A Study of Non-Performing Assets of Commercial Banks and it's recovery in India', Annual Research Journal of Symbiosis Centre for Management Studies, Pune Vol. 4, March 2016.
[3]. ShailinderSekhon& Jasmine Kaur (2015), 'Empirical Study on Non-Performing Assets of Public and Private Sector Banks', International Journal of Business Management & Research (IJBMR) ISSN(P): 2249-6920; ISSN(E): 2249-8036 Vol. 5, Issue 5, Oct 2015, p73-78.
[4]. DeeptiSahoo and Pulak Mishra (2012), 'Structure, Conduct and Performance of Indian Banking Sector', Review of Economic Perspectives –Vol. 12, Issue 4, 2012, pp. 235–264.
[5]. Kaur , K. & Singh, B. (2011), 'Non-performing assets of public and private sector banks (a comparative study)', South Asian Journal of Marketing and Management Research, Vol. 1, Issue 3

Abstract: Entrepreneurship, as a tool for economic development has led many researchers to explore this field.The main emphasis of their studies has been to identify and analyze the inter-relationships among the factors influencing the decision to become an entrepreneur. This study extends their research by exploring the relationship between the big-five personality factors, contextual factors and entrepreneurialintention. As such, it finds its place in the literature on the antecedents of entrepreneurship. This study also adds to the factors already been studied such as attitude and self-efficacy by bringing in some new determinants of entrepreneurial intention. These explored determinants are extraversion, conscientiousness, agreeableness, openness, neuroticism, perceived barriers,perceived support.................

Keywords: Entrepreneurial intention, Big-five personality, Contextual factors

[1]. Ajzen, I. (1991). Attitudes, traits, and actions: Dispositional prediction of behavior in social psychology. Advances in Experimental Social Psychology, 20,1-63.
[2]. Ajzen, I. (1991). The theory of planned behaviour, Organizational Behaviour and Human Decision Processes, 50:179-211.
[3]. Ariff, M., & Abubakar, S.Y. (2005). Strengthening Entrepreneurship in Malaysia www.mansfieldfdn.org/programs/program_pdfs/ent_malaysia.pdf
[4]. Bagozzi, R., Baumgartner, H., and Yi, Y. (1989). An investigation into the role of intentions as mediators of the attitude-behaviour relationship. Journal of Economic Psychology, 10:35-62
[5]. Bandura, A. (1986). Social Foundations of Thought and Action: A Social Cognitive Theory. Englewood Cliffs: Prentice-Hall.

Abstract: Brazil, Russia, India, China and South Africa (BRICS) are leading emerging economies and political powers at international and regional level. These economies are attracting a large number of foreign institutional investors, foreign direct investment into their economy. The present study examines the comparative study of stock exchanges of BRICS economies. It tries to find out the relationship of stock market among these economies and the volatility in the markets. For the purpose of this study data has been collected through secondary sources. A period of 13 years i.e. 2004 to 2016 has been considered for the purpose of the study. Statistical tools like Correlation, Regression and ANOVA have been used for the purpose of the study

Keywords- Stock Exchange, Market Capitalization, Volatility.

[1] https://in.investing.com/

[2] www.bricscci.com

[3] T. Chong, S. Cheng and E. Wong, "A Comparison of Stock Market Efficiency of the BRIC Countries, "Technology and Investment, Vol. 1 No. 4, 2010, pp. 235-238.

[4] Mrs. MuskanKaramchandani , Ms. ShubhraMohadikar, Ms. Savera Jain"Stock Indices of BRIC economies: Explored for Non Linear Dynamics and Volatility", p-ISSN: 2321-5925.Vol. 2, 2014, pp. 53-65.

[5] George Adu, Paul Alagidede, Amin Karimu, "Stock return distribution in the BRICS" p-ISSN: 1879-9337 "Review of Development Finance" Vol. 5, 2015, pp. 98 - 109

Abstract: Technology is leading the world. The world has seen an unprecedented change in the technology landscape over the last decade and innovation has become more important than ever before. Technology can help build a digital India a knowledge-based society and economy— by empowering, connecting and binding everyone. The success of India is inherently linked to its ability to keep pace with technology. Good governance is the measuring tool of performance of any economy. The, revolutionary scheme digitalization was initiated by the present government which intended to control corruption and expected that all transactions between government and citizens are to be computerized. A digitally knowledgeable and empowered population can transform the whole economy. The automation of the economic sectors will lead to better performance and growth of the sectors, which in turn impact the growth rate of the economy............

Keywords: Demonetization, Digitalization, Services, Cash less Transactions, Technology

[1]. Lokesh Uke (2017), "Demonetization and its effects in India" ,SSRG International Journal of Economics and Management Studies (SSRG-IJEMS) – Page 18 , volume 4 ,issue 2 February 2017 ,ISSN: 2393 - 9125 www.internationaljournalssrg.org
[2]. Abhani Dhara K (2017), "A Study on Impact of Demonetization over the Banking Sector with Reference to Veraval City", International Journal of Marketing & Financial Management, Volume 5, Issue 3, Mar-2017, pp 21-26 ISSN: 2348 –3954 (Online) ISSN: 2349 –2546 (Print)
[3]. E.Kamatchi Muthulakshmi1, Dr. G. Kalaimani2, "Impact of Demonetization on Indian Economy",IOSR Journal of Humanities and Social Science (IOSR-JHSS) e-ISSN: 2279-0837, p-ISSN: 2279-0845. PP 50-54 www.iosrjournals.org
[4]. Pratik Bhakta (2017),‖Demonetisation effect: Digital payments India's new currency; debit card transactions surge to over 1 billion", //economictimes.indiatimes.com/articleshow/58863652.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst [5]. https://economictimes.indiatimes.com/industry/banking/finance/banking/digital-payments-indias-new-currency-debit-card-transactions-surge-to-over-1-billion/articleshow/58863652.cms

Abstract: The Indian Banking sector is undergoing huge reforms post-demonetisation and digitalisation; they have a huge burden of managing of data every day. A majority of the banks have failed to utilize the information within their own databases. The evolution called Big data analytics possessing beneficial characteristics like volume, velocity and variety of data. It will improve quality by strengthening risk management, optimizing HR by providing new insights for fraud detection, customer segmentation and monitoring client behaviour in real time. The Indian Banking Sector along with its new policies and application of new technological trends paved a way for the efficient use of Big data Analytics.

Keywords: Big data, Analytics, Risk management, Technology, Consumer benefit.

[1]. http://www.ingrammicroadvisor.com/data-center/5-big-data-use-cases-in-banking-and-financial-services
[2]. http://dataconomy.com/2017/07/big-data-banking-financial-systems/
[3]. http://bigdata-madesimple.com/role-big-data-banking-industry/
[4]. http://www.bbc.com/storyworks/banking-on-innovation/bigdata-improve-banking-experience
Journals:
[5]. Abhinav Kathuria "Impact of Big Data analytics on banking sector"

Abstract: Automobile industry in India is one of the most successful and emerging manufacturing industry post liberalization. The industry has potential to grow and become a major contributor for the economic development and employment creation. The Government of India has also recognized the significanceof Automobile industry in the Indian economy and is currently working on Automotive Mission Plan 2026 to be at par with the supreme nations of the world. The Government of India has planned to implement GST in manufacturing sector in India.

Keywords: GST, Automobile Sector, Economic Development,

[1]. Cnossen, Sijbren (2013):"Preparing the way for a modern GST in India" in "International Tax and Public Finance",Aug 2013 Springer Science & Business Media (New York).
[2]. Das-Gupta, Arindam; Gang, Ira N (2000): "Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes" in "International Tax and Public Finance",March, 2000, Springer Science & Business Media(New York).
[3]. Das-Gupta, Arindam; Ghosh, Shanto; Mookherjee, Dilip, (2004):" Tax Administration Reform and Taxpayer Compliance in India" in "International Tax and Public Finance",September, 2004, Springer Science & Business Media(New York).
[4]. Dash, Bharatee Bhusana; Raja, Angara V(2013):"Intergovernmental Transfers and Tax Collection in India: Does the Composition of Transfers Matter?" In "Public Budgeting & Finance",Blackwell Publishing Ltd(Maiden).
[5]. Eigner, Richard M (1959):" Business And Economics–Public Finance, Taxation, Political Science" in "National Tax Journal",June, 1959 , National Tax Association (Washington)

Abstract: The term innovation means that "to create one thing new‟ banks no longer restricted themselves to traditional banking activities , however explored newer avenues to extend business and capture new market. Today, we are having a reasonably well developed banking industry with totally different categories of banks. A number of them have engaged within the areas of consumer credit, master cards, merchant banking, net and phone banking, leasing, mutual funds etc. Some banks have already started subsidiaries for merchant banking; leasing and mutual funds are within the method of doing. This study presents an outline of the event of banking in India from time to time specifically centered on the plastic cards usage trends since these are introduced in Indian banking sector. Varied types of plastic cards provided by banks in India like ATM cards, Debit Cards, Credit Cards and smart cards are mentioned. The............

Keywords: Plastic money, Electronic Banking, credit card, debit card

[1]. Anupama Sharma (2012), "Plastic card frauds and the countermeasures: Towards safer payment mechanism",International Journal of Research in Commerce, It &Management, Vol. 2, No. 4.
[2]. Bansi Patel and Urvi Amin (2012), "Plastic Money: Road may Towards Cash Less Society",Paripex Indian journal Of Research , Vol. 1, No. 11, ISSN-2250-1991.
[3]. KamesamVepa (2003), "Indian Economic Scenario Yesterday, Today and Tomorrow", Speech, Reserve Bank of India, Retrieved April 08, 2008 from http://www.rbi.org.in/ scripts/BS_SpeechesView.aspx?Id=1375.
[4]. Khandelwal Ani K (2006), "Doing Business in India: The Big Picture Bankers respective", US-India Business Summit, Retrieved March 20, 2008 from www.buyusa.gov/india/en/327.ppt6.
[5]. Mandeep Kauri and KamalpreetKauri(2008), "Development of Plastic Cards Market: Past, Present and Future Scenarioin Indian Banks",Asia-Pacific Business Review,Vol. IV, No.4, pp62-74, ISSN: 0973-24707

Abstract: India is one of the developing countries in the world. This development should be distributed evenly among all the sections of the society. The development in the real sense is possible only when all the sections of the society are provided with all the basic services. The basic services in the country will be available to the people when they are provided with Financial services which is possible through Financial inclusion. Financial Inclusion is delivery of financial services, at an affordable cost to the vast sections of the society. The Eleventh and Twelfth Five Year plans are also stressing on the need for Financial Inclusion. The RBI and Government has been making various efforts to provide Financial inclusion in the length and breadth of the country.This paper highlights the basic feature of Financial...........

Keywords: Business Correspondents, Financial Inclusion, Financial Literacy, Pradhan Mantri JanDhan Yojana, Reserve Bank of India.

[1]. Anshu Bansal Gupta, "Financial Exclusion to Inclusion in Indian scenario: An Incessant Journey", http://www.internationalseminar.org/XIV_AIS/TS%203/8%20Anshu%20Bansal%20Gupta.pdf viewed on 10th August 2015
[2]. Anant Jayant Natu, et. al., "Linking Financial Inclusion with Social Security Schemes", Centre for Micro Finance Working Paper Series No.22, Institute for Financial Management and Research, 2008
[3]. Sameer Kochhar, et. Al., "Financial Inclusion", Academic Foundation, 2009.
[4]. Hema Divya.K, "Study On Impact Of Financial Inclusion With Reference To Daily Wage Earners", Journal of Business Management & Social Sciences Research, Volume 2, No.6, ISSN No. 2319-5614, June 2013.
[5]. www.rbi.org
[6]. www.business-standard.com