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.
The journal provides an academic platform for professionals and researchers to contribute innovative work in their field. The journal carries original and full-length articles that reflect the latest research and developments in both theoretical and practical aspects of the subject. The purpose of the journal is to publish high quality, blind, peer-reviewed research among the areas of the subject.
There is no limitation of the subject but the broad topic of journal covers:
Commerce and Management
Accounting and Finance
Customer Relationship Management
Human Resource Management
Management Information System
Antitrust Economics and Competition Policy
Balancing of Competing interests in Lawmaking and Policy Formulation
Competition in two-sided markets
Corporate Finance Law
Criminal Law including foreign and security
Development planning and policy
Environmental and Energy Law
High-tech and anti-trust policy
Human Rights/Civil Liberty
Immigration Law including citizenship
Influence of International Norms in Law Reforms and Policymaking, Intellectual Property (IP) Law
Inter-jurisdictional differentials and their effects
International Economics and Trade Law
Law of common areas
Law of International Regulations
Open standards and entrepreneurship
Procurement and Business Regulations
Public Contract Law
Public Law Fundamentals
Public Policies and Behaviour of Economic Agents
R & D and innovation in high-tech
Regional Development Policy
Private Sector Authority and Market Building
Regulations & Public Policy
Terrorism and Anti-Drugs Policy
The Internet Search
Transparency and Accountability in Law Making and Policy Formulation
The journal also welcomes the paper related to
Physical and Academic Education
Recent case studies and analysis
Before submitting manuscript following points should be kept in mind
The manuscript should be submitted by one of the authors of the manuscript through our online submit manuscript system. If manuscript submitting person is not the author of that particular manuscript, it will not be accepted.
Don’t write Prof./Dr./Mr./Mrs. in the names of the author.
Don’t write the word ABSTRACT in the abstract column.
At least four well-qualified reviewers name along with their current e-mail addresses must be provided during the submission process.
The manuscript, which is submitted in the given prescribed format, will be accepted for the peer review process. For it, MS-Word template should be downloaded from the system. If the submission is failed due to some technical issue, the author can submit the manuscript to firstname.lastname@example.org.
The submitted manuscript for review process in one of IP's journals should not have been previously published in any of the forms either electronically or in print. Also, it must not be currently under consideration elsewhere. So a copyright form duly signed by one of the authors should be submitted during the online submission or during the publication. If the review process of Inscribe Publications takes much longer time and the author wishes to end the review process, he/she should get in contact with the Editorial Assistant of the journal, so that both sides (author and publisher) come to an agreement suitable for their publication and review process.
Once the manuscript is accepted for publication, INSCRIBE will issue an invoice in the Submit Manuscript or it will send to your e-mail id, also a link for payment will be shown here or it will be sent to your e-mail address. For final publication, the corresponding author must be arranged payments of the amount stated at this time.
Journal of Commerce and Educational Thoughts (JCET)is an Open Access journal accessible free of cost on the Internet all around the globe. At Inscribe Publications (IP), we guarantee that neither an individual reader nor any university library has to buy a subscription or pay fees to access articles in the electronic version of the journal. In this way, there is no revenue at IP from the sale of subscriptions to the electronic version of the journal and from viewing the article fees. Since the online publication process needs some financial support to setup and maintenance of the publication infrastructure, routine operation of the journal, processing of manuscripts through peer-reviews, editing, publishing, maintaining the scholarly record, and archiving and for covering all these costs, the journal fully depends on Article Processing Charges and this charge is collected by the journal from the author side as a Publication Fees. We take a nominal and affordable fee i.e., US $ 50 for online publication from the author, there is no any hidden charge of the journal. This fee helps in reaching the journal to every writer and reader.
We do not take any Manuscript Submission Charges or Submission Fees. The fee is due at the time of publication of the manuscript. Also, we do not say to pay per page, for color figures (only in the electronic version), for per table or for any other items for which other publishers are known to charge. When the manuscript has accepted a link for payment will be shown in your login account or it will be sent to your e-mail address.
We never compromise on our quality work so we rejected some articles from the beginning of our issues.
Once an article has been accepted for publication, any Article Processing Charges on the article become due. The submitting author accepts responsibility for the Article Processing Charges, and Inscribe Publications will not issue refunds of any kind except those payments made by mistake or in excess of the amount required.