The World Bank defines NPOs (Not-for-profit organizations) as “private organizations that pursue activities to relieve suffering, promote the interests of the poor, protect the environment, provide basic social services, or undertake community development”. The term NPO is very broad term and includes community groups, non-governmental organizations, charitable organizations, faith-based organizations, self-help groups and other foundations.
Like any other organization, the financial statements of the NPO are used by different users for different purposes. The chief users of financial statements in an NPO are the members, beneficiaries, resource persons, creditors, employees and government or other authorities. In preparation of financial statements in an NPO key characteristic of understandability, relevance, reliability and comparability should always be considered.
In this paper the author has given a brief discussion on what comprises as the financial statements of NPOs and what are the key components of these financial statements of the NPOs
In India, earlier we used to come across many newspaper and news readings subjecting to the cruelty against the women in their marital home for the different reasons such as dowry. So for this purpose of safeguarding the interest of woman against the interest of cruelty they face behind the four walls of their matrimonial home, the Indian Penal Code,1860 was amended in 1983 and inserted S.498A, this section deals with ‘Matrimonial Cruelty’ to a woman. Offence of cruelty against women is cognizable, non-compoundable and non-bailable offence and defined in Chapter XXA of I.P.C. under Sec. 498A.
But since last few years about 20 years of criminal law reform, a major contentions that is being raised against laws relating to violence against women that these laws are being misused by them by filing false complaints against their husband or in- laws, and reason behind this could be to extort money, or personal hatred towards in- laws but it is still debatable. Different judgments have been given by the legal authorities mentioning the section as to be misused. The charge of misuse is made particularly against Sec 498A of the IPC and against the offence of dowry death in Section 304B. As per the Malimath Committee report in criminal justice system also there is a ‘general complaint’ that 498A of the IPC are subject to gross misuse. But now Supreme Court has taken positive steps toward this misuse and laid down some guidelines to arrest the accused and had enforced checklist for police under section 41 of the Criminal Procedure Code (Cr.P.C) and said that complaints are not always bonafide and at times filed with oblique motive.
Therefore, research article would be dealing with the section 498A of IPC, its misuse in present context and along with the suggestions by Malimath Committee and reformative measures taken against the misuse by the Supreme Court relating it to the section 41 of Cr.P.C., thereby concluding it with the study of judgments given in leading cases and suggestions against the misuse of Section 498A, IPC.
The article deals with critics in application of Accounting Concepts and Standards in business organisations concerned with ethical issues like honesty, accuracy, transparency etc. In practice, the accounting profession is directly connected with ethics, policy breakdown, misstatement in annual reports and no proper code of conduct which tells an accountant how to act in an ethical manner. Ethical dilemmas are extemporaneous, and to draw a conclusion, guidance and support of professional associations combined with thoughtful analysis is required. This paper empphasizes on ethical dilemma or better say a manipulation in business management practices in respect of accounting malpractices or financial adjustments.
Now a days, The world suffering from deflation of the resources and economic problem, thus Sustainable practices need to be accountable at the same time the Small and Medium-sized Enterprises focus on the profit without any care about ability of future generations to meet their own needs,the author has decided for the topic by illustrate the benefits that can the enterprises gain if they put the adaption of the sustainability concept in their strategic plan, moreover the paper highlighted on at strategic tools can be used to measure and compare the environmental impact of human activities for the provision of goods and services. In this paper the author will show the importance of sustainability performance evaluation and the most common indicators that are used to evaluate the companies' sustainability performance.
Under normal circumstances, the higher the level of economic development in the tourism destination, is likely to increase in tourist attractions related to investment, increase the attraction of the tourist attractions, so that they can make more foreign tourists to cross-border tourism; At the same time, the more developed the inbound tourism industry, the increase of tourism foreign exchange income, thus promoting the overall development of the economy. In this paper, establishing system of economic development and the coupling model of inbound tourism flow system and the corresponding index system, in-depth analysis on the relationship between the two, from 2006 to 2013, the growing trend of xi 'an economic development level, and growth is relatively stable, show Xi’an economic development is relatively good; But inbound tourism has big fluctuations and ups and downs. In 2008, due to the impact of the financial crisis, inbound tourism reached a low point and it took two years to recover slowly. It indicates that economic development has great influence on inbound tourism, and the overall development of economy is not limited to inbound tourism.
Marketing environment has changed drastically in the last two decades. The last decade specially has been marked by the emergence of social media marketing. Social media marketing has been immensely influential for businesses. It provides new and innovative opportunities for brands and businesses to be a part of relatively low cost marketing.
Through this research, we plan to study the impact of social media marketing for jewellery, watches and other high end accessories. Till date the knowledge is insufficient about the extent to which social media marketing affects the jewellery and watch industry. The purpose of this study is to get to know the theoretical and systematic approach to social media marketing for the jewellery and watches industry. Jewellery and high-end watches are considered to be luxury products making them carve a niche in the social media marketing arena. Stats prove that hits to websites via the various social media sites are more likely to turn into sales.
Control over information has clearly shifted from the hands of the manufacturers to the hands and minds of the consumers. Consequently, marketers have had to change their ways of marketing to a more customer centric and customer oriented process. As the social networking sites customize the information for each user, the users guided towards the jewellery and watches website through them typically show more interest than those who arrive via a search engine.
The study intends to find a new empirical connection between variables such as efficiency of social media marketing, customer satisfaction/brand awareness and revenues and profits of the jewellery and watch industry. The study would be aimed at testing of the hypotheses generated based on the variables and measure the efficiency of social media marketing for the mentioned industries.
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