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1
  • Goods and Services Tax (GST) –A Best Tool for the Indian Economy


Abhilasha Bharti

Abstract:
The present paper is focuses on GST & the Development of Indian Economy. It is rightly said that “Law cannot stand still, it must change with the changing social concepts and value. If the law fails to respond to the needs of the changing society, then either it will stifle the growth of society and choke its progress” P N Bhawati. The Introduction of Goods and Services Tax (GST) is one of the landmark fiscal reforms in Indian history


1-11
2
  • DEVELOPMENT OF MANAGERIAL PERSONNEL IN SELECTED MANUFACTURING SECTORS IN SPSR NELLORE DISTRICT: SPECIAL FOCUS ON TRAINING PROGRAMMES BY LEVELS OF MANAGERS


Ragala Ramanaiah Prof.M.Chandraiah(Rtd.)

Abstract:
The Human Resource Department plays a wide variety of different roles in the success of an organization. To compete in an ever-changing world, businesses must frequently realign themselves. Organizational development is a way to improve a company through this change process. When done effectively, organizational development focuses on the best use of the company's employees.Human Resource Development (HRD) is the framework for helping employees develop their personal and organizational skills, knowledge, and abilities. Organizational development is a planned effort for a work group and/or the organization, managed by leadership and supported by employees, to increase organization effectiveness through planned change in processes and systems. The focus of all aspects of Human Resource Development is on developing the most superior workforce so that the organization and individual employees can accomplish their work goals in service to customers. Organizations have many opportunities for human resources or employee development, both within and outside of the workplace. Human Resources may set strategies and develop policies, standards, systems, and processes that implement these strategies in a whole range of areas.


12-24
3
  • THE ROLE OF PPP IN CLIMATE FINANCE: CHALLENGES AND OPPORTUNITIES


Anjali Soni

Abstract:
Public-Private Partnerships (PPPs) are emerging as a promising tool to address the monumental challenge of financing climate action. The vast sums required for clean energy infrastructure, climate adaptation projects, and sustainable development necessitate mobilizing resources beyond just public funds. PPPs offer a framework for collaboration between the public sector and private investors, leveraging the strengths of each to accelerate the transition to a low-carbon future. At their heart, PPPs are collaborative ventures between governments and private companies. The public sector brings its regulatory authority and social objectives to the table, while the private sector contributes financial resources, technical skills, and management experience. This synergy allows for the development of crucial infrastructure projects, such as roads, bridges, airports, and even social services like hospitals and schools. The specific structure of a PPP can vary, but a common feature is the sharing of risks and rewards between the partners. For instance, a private company might construct and operate a toll road, recouping its investment through user fees.


25-37
4
  • The Effectiveness of Corporate Social Responsibility Initiatives


Manisha

Abstract:
Corporate Social Responsibility (CSR) has emerged as a significant aspect of modern business practice, with companies increasingly integrating CSR initiatives into their strategic frameworks. This paper explores the effectiveness of CSR initiatives by analyzing their impact on various stakeholders, including employees, customers, investors, and communities. Through a review of existing literature, case studies, and empirical data, the paper assesses the benefits and challenges associated with CSR efforts and proposes recommendations for enhancing their effectiveness.


38-42
5
  • The role of forensic accounting in preventing financial statement fraud


Dr.Narendra Kumar Batra CA. Harit Kumar Verma

Abstract:
Forensic accounting is a specialized field of accounting that combines accounting, auditing, and investigative skills to uncover financial fraud and misconduct. This research paper explores the role of forensic accounting in preventing financial statement fraud. The paper examines the various techniques and methods used by forensic accountants to detect and investigate financial statement fraud, as well as the importance of forensic accounting in maintaining the integrity of financial reporting. Additionally, the paper considers the impact of financial statement fraud on businesses and investors, and how forensic accounting can help prevent such fraud from occurring. Forensic accounting plays a critical role in safeguarding the integrity of financial reporting.


43-52
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