A Study on Green accounting practices with reference to Indian Companies

SCOPE OF WORK

  1.  To make studying the significance and utility of Green accounting and reporting in Indian Companies
  2. To examine and identify the shortcoming in the existing legal and accounting framework for Green accounting and reporting in India.
  3. To critically examine the Green accounting and reporting practices adopted by public and private sector Indian companies with special emphasis on post economic liberalization era.
  4. To find out the difference of opinions between public and private sector Indian companies relating to environmental challenges, protection, and management.
  5. To compare and contrast the accounting and managerial attitudes towards the nature and periodicity of disclosure, cost, and audit of Green accounting and reporting among Indian public and private sector companies.
  6. To suggest measures to streamline the existing Green accounting and reporting and to identify the future prospects of Green accounting and reporting in India in a fast-changing Industrial environment.

Methodology

Public and private sector companies that play a vital role in the social responsibility of multifarious nature both have been included in this study. The present study covers only accounting and reporting on environmental aspects since the liberalization of the economy.

The method adopted to solve out the problems is based on the primary data. Primary data for this research work will be collected through questionnaires from the employees of public and private companies in India. There is little use of Secondary data gathered from government reports, journals, newspapers, magazines, and websites. The data so collected will properly be classified, tabulated, and analyzed according to the objectives of the study using the Percentage Method.

Timeline

 The period for the study for doing the project work is one month.

EXECUTIVE SUMMARY:

In recent years, Environmental pollution becomes severe and the stakeholders are considerably worried about the issue which paved the way for the growing concern about the implementation of green accounting. In this paper, an attempt is made to discuss the theoretical foundation of green accounting and reporting practices with special reference to India. Green accounting and awareness have given more important as it is the need of the day.

Objectives of Green Accounting

The objectives of green accounting and reporting are as follows:

  1. To help in the negotiation of the concept of environment and to determine the enterprise’s relationship with society as a whole and the green pressure group in particular.
  2. To segregate and collaborate all Environmental related flows and stocks of resources.
  3. To minimize green impacts through improved product and process design.
  4. To ensure effective and efficient management of natural resources.

OBJECTIVES OF STUDY

  1. To make studying the significance and utility of Green accounting and reporting in Indian Companies
  2. To examine and identify the shortcoming in the existing legal and accounting framework for Green accounting and reporting in India.
  3. To critically examine the Green accounting and reporting practices adopted by public and private sector Indian companies with special emphasis on post economic liberalization era.
  4. To find out the difference of opinions between public and private sector Indian companies relating to green challenges, protection, and management.
  5. To compare and contrast the accounting and managerial attitudes towards the nature and periodicity of disclosure, cost, and audit of Green accounting and reporting among Indian public and private sector companies.
  6. To suggest measures to streamline the existing Green accounting and reporting and to identify the future prospects of Green accounting and reporting in India in a fast-changing Industrial environment.

RESEARCH METHODOLOGY:

Research Design:

Public and private sector companies that play a vital role in the social responsibility of multifarious nature both have been included in this study. The present study covers only accounting and reporting on green aspects since the liberalization of the economy.

A study on Online Digital Operations with reference to Engineering Colleges Libraries at Hyderabad

RATIONALE OF THE STUDY:

The present study is undertaken with the objective of knowing the digital resources available in Engineering Colleges and its impact on Students learning Methods. The study aims to analyze the need for managing quality education through the use of modern technology in the field of Library science and making Technical education more effective through access to the digital knowledge tools.

OBJECTIVES OF THE STUDY:

  • To Study the scope of Digital Knowledge resources in Engineering College libraries at Hyderabad.
  • To study the use of different Knowledge resources available to the students in Engineering College libraries at Hyderabad.
  • To find out the problems faced by students in accessing and sharing of knowledge.
  • To recommend suitable measures to improve the Knowledge resources by Engineering Colleges.

SCOPE OF THE STUDY

The Scope of the Study is limited to Selected Engineering students to find out the available digital resources and its impact on student learning. 

RESEARCH METHODOLOGY

 RESEARCH DESIGN:

  1. Exploratory Research: This Research will be helpful in Collecting Secondary Data.
  2. Descriptive Research: This Research will be undertaken by collecting primary data using Questionnaire and interviewing Engineering Students from selected Colleges in Hyderabad.

 SAMPLING DESIGN:

Sampling Frame: The sample frame will be taken from among the List of Engineering Colleges located in Hyderabad.

Sampling technique: Convenience sampling

Sample size: 100

Sampling Units: Students from top Engineering Colleges in Hyderabad will form part of Sampling Units. A sample of 100 students from the following Engineering colleges form the Sampling units

  • University College of Engineering, Osmania University (UCE),
  • TKR Engineering College(TKREC)
  • Chaitanya Bharthi Institute of Technology(CBIT)
  • Vasavi College of Engineering and Technology(VCET)
  • Mahatma Gandhi Institute of Technology (MGIT)
  • CSE department, JNTUH.

 DATA COLLECTION:

Primary data: Data to be collected using Questionnaire from among the Top Six Engineering Colleges in Hyderabad.

Secondary data: Data from journals, magazines, books, Newspaper articles, and the internet may form part of the secondary data.

Data Analysis Tools: Charts, graphs, and Tables will be used for analysis.

LIMITATIONS OF THE STUDY:

  • This study is limited to 100 samples from engineering students at Hyderabad.
  • The Study is conducted in Hyderabad city only
  • The study will be limited to a period of 40-50 days approximately.
  • The opinions of the respondents may change over a period of time.

DIRECTIONS FOR FURTHER RESEARCH:

The present study will be a torch bearer for upcoming research students, academicians, and Colleges because nowadays most of the top Engineering colleges are well equipped with digital resources and are playing important role in students learning with e-journals, websites, e-books, and open files.  To Engineering Students, the benefits of these developments are enormous. However, the intensity of our knowledge requirements, and the volume of information potentially available, demand still better ways of organizing and managing library information.

A Study on Capital Asset Pricing Model (CAPM) with reference to selected Banking Stocks traded at BSE

 Project synopsis

RATIONALE OF THE STUDY:

The Study on the capital asset pricing model in equity shares of banking companies will be undertaken with the objective of getting an insight into the concept of investments, market risk, security market line, undervalued and overvalued stocks, the risks, and the returns. The study aims to determine the market risk involved in the investments and the factors affecting the market risk and to determine the required rate of returns. The other objectives of the study are to observe the security market line and the degree of volatility of the Banking industry and undervalued and overvalued stocks.

OBJECTIVES OF THE STUDY: 

  • To observe the risk-free rate and evaluate the relationship between risk and return involved in equity share prices of the banking industry.
  • To observe the significant risk of shares (market risk or systematic risk).
  • To observe the relationship between the security market line and the capital market line
  • To develop the inputs required for applying the capital asset pricing model.
  • To produce a benchmark for evaluating various investments and finding out whether the stocks are under or overvalued. 

RESEARCH METHODOLOGY

Method of data collection:

 The Historical data of share prices for the period of one year will be collected from the BSE index for the study.

Source of data

Secondary data will be collected from respective websites like Bseindia.com, Moneycontrol.com, and other financial Journals. 

Period of the study

The study will be done for a period of 30-40 days.

Data analysis tools:

Appropriate data tools like Beta, Mean, and Standard deviation will be used.  

LIMITATIONS OF THE STUDY

  • The study will be based on secondary data only.
  • The study will be limited to banking stocks only
  • The time for the project is limited to 30-40 days

SCOPE FOR FURTHER RESEARCH:

The study covers information related to the equities share of the banking sector. It also covers the systematic risk and unsystematic risks of banking companies. The study is confined to only one Sector i.e., the banking industry, and the entire study is based on their Stock prices for a period of the last two years. The present study gives an insight into this issue by analyzing the capital asset pricing model Analysis in Equity share prices of the Banking industry.