Academic literature on the topic 'Scientific Journal of Accounting and Business Volume 2 No'

The research study is an empirical work that looked at instrument for measuring organization performance using ratio analysis. It also ascertains the relevance of internal and external financial reports during ratio analysis for the purpose of establishing key relationship for the purpose of appraising financial performance of a business entity. Secondary class was used. Pearson correlation matrix and ordinary least square regression techniques were adopted to analysis data. The study revealed that there is significant relationship between ratio analysis and business performance as well as financial ratios based on the findings of this study, researchers recommended that financial ratio should be computed periodically to reveal areas strength and weakness of business. More so, ratio analysis should be adopted as an instrument to measure business performance in terms of profitability and liquidity. Adegbite Ganiu Adewale | Olusesi Hakeem O. | Akomolafe J. A. | Adekunle Surajudeen | Sabitu Owotutu "Accounting Ratios Information: An Instrument for Business Performance Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd15948.pdf

Cloud accounting refers to transactions performed over the internet. The practice does not require you to install software in your computer or own a server. A cloud computing company that sells accounting services provides remote servers and the applications. It is simply using the internet to access software and storage rather than physically installing it in a computer. Cloud accounting is also known as "online accounting" serves the same function as cloud computing. We have to install only the software on our computer but it runs on servers and we can access it using our internet. In some instances, we would not need to install the software on our computer and can access it via web browser. Technological trend of recent years brings forward the concept of cloud computing an innovative model of processing and storage of data that allows companies to run business smoothly. The study has made an attempt to find out the benefits and issues of cloud accounting an accounting and decision making abilities of the firm. The benefits are more in compared to the issues involved in using cloud based accounting system. This paper focuses on the impact of cloud accounting on each factor in the entire business area. Prof. Piyush. M. Modi "Cloud Accounting - It's Benefits and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd9620.pdf

Accounting is an important tool in the hands of management. It helps the management of an organization to have control over its performance. The success of a business entity depends on the combined effects of four factors - land, labour, capital and management. The contribution of each factor has to be properly measured and then only the resultant performance of the entity can be properly evaluated. Accounting in a broad sense, is a tool adopted to measure the transaction, transformation, events, etc., usually involving money as a medium of exchange. At the end of accounting period financial statements are prepared. This study covers the Accounting Standard 1, 2, 3 practices and applicability in the Rittal India Pvt. Ltd is measured and concluded that the company reporting practices are highly transparent and practicing as per the ICAI guidelines. Dr. Vijayakumar A B "Application of Indian AS 1, AS 2, AS 3 at Rittal India Pvt. Ltd., an Galore" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-4 , June 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23669.pdf

The efficiency of marketing for soft commodities in India has been of significant concern in the recent years. Out of 370 million tons of fruit production in the world, India accounts for 30 million tons. Over the last decade, the area under horticulture grew by about 2.7 per annum and annual production increased by 7 . With today's era of digitization, the dealer, farmers, wholesaler of soft commodities are maintaining the Expense Management, Accounting, Purchase Management, etc. manually and which is time consuming with no transparency, this in return creating major problem for trading. So, focusing on the above problem definition, we propose an ERP based system for major category of people involved in soft commodities, which has merits over current system in practice. The proposed system will have features like SMS facility, managing wholesale business. Managing orders sale, Purchases with accounting facility along with various business report formats based on individual requirements. This will help stakeholders to understand trading details of their soft commodities. Saloni Shrimali | Aayushi Jain | Komal Adhav "ERP System for Soft Commodities" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-3 , April 2018, URL: https://www.ijtsrd.com/papers/ijtsrd11374.pdf

India is very unique by birth it is known for good hospitality and ecofriendly business environment for small and big player equally by RBI survey almost nine million SMEs are existed in India. what you see and hear both are not correct some time such situation emerge than the role of SMEs come in picture let me clear it by giving estimation by researcher that Number of SMEs are behind one big company. That is why contribution of this sector is directly 7 and indirectly 30 in economy .But since implementation of GST raises several questions on very existence of the sector because 70 are not in threshold limit of GST so these are not in range of getting input tax credit. Under the previous tax regime, if your business had operations across many states, you would have to register for sale tax VAT with each state's sales tax department in order to do business activities .The reason that every state had different tax laws complicated the entire process, and business owners had to pay many procedural charges for VAT registration and uncontrolled chain of cascading started. Under GST, the registration is centralized and the rules are uniform for all the states across the country. Abbul Hasan Khan "Psychological Impact of GST on Small Business" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd9446.pdf

Human resource accounting is the accounting methods, systems, and techniques, which coupled with special knowledge and ability, assist personnel management in the valuation of personnel in their knowledge, ability and motivation in the same organization as well as from organization to organization. The Human Resource Audit is an organized official process, which is designed to investigate the strategies, policies, procedures, documentation, structure, systems and practices with respect to the organizations human resource management. Human resource accounting and auditing helps management in identifying, measuring data and to audit human resource capital. Human resource accounting frames policies, procedures and various steps that is required for an organization. It is the measurement of the cost and value of human being to organization. It involves measuring costs incurred by private firms and public sectors to recruit, select, hire, train and develop employees and judge their economic value to the organization. Human resource audit is also a systematic formal process. Human resources are the people in an organization, so a human resources audit is a look at those people and the processes that put them in place to make sure the system is working efficiently. Human resource accounting and auditing are not legally binding in nature. The present paper focuses on the role and importance of Human resource accounting towards business competitiveness. The paper will also highlight the need, , benefits and challenges of Human resource accounting . Supriya. Gk "The Role of Human Resource Accounting for Gaining Competitive Advantage" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21555.pdf

The Paper titled "A Study on Working Capital Management and establishment of its impact on Sales and Profitability" is an effort to analyse the financial statements of Niva Holdings Ltd., Belarus, Minsk. The study is conducted at a Heavy Equipment Manufacturing Industry. NIVA Holding is the leader of Belarusian mining machinery manufacturers. Tools used in the study are Ratio Analysis and Regression to understand the trend of working capital and also establish a relationship by arriving at an equation. Major finding of the study was that the company has been seeing a wavy trend with respect to its ratios. A relationship has been established between Working Capital and Sales and Working Capital and Profits of the business, using Regression. Ms. Sindhu S Shastry | Mrs. Charithra C M | Dr Bhavya Vikas "An Analysis on Working Capital and its Impact on Sales and Profitability, with Special Reference to Niva Holdings, Minsk, Belarus" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd15873.pdf

Corporate social responsibility CSR refer to Strategies Corporation or corporate conduct their business in a way that is ethical, society friendly and beneficial to environmental and community in terms of development. CSR activities have been associated with financial performance of organizations but this area has not been well touched by the researchers in Ethiopia particularly in banking business. The basic purpose of this research is to identify the effects of corporate social responsibility investment activities on financial performance of commercial banks in Ethiopia. Further, Financial performance was measured by net profits before taxes which are obtained from audited statements of comprehensive income from the year 2012 to 2016 and investment in CSR was measured using monetary spending on social activities in education, health and environmental aspects. To chase the above reason, 11 commercial banks are selected based on the availability of data on investments in Social activities from the total of 17 banks. This paper provides the impact on Investment in Social activities towards the growth of financial performance in the Ethiopian banking sector. Dr. Uvaneswaran .S .M | Mr. Hussien Fentaw Ayele "Investments in Corporate Social Responsibility and Its Effect on Financial Performance of Commercial Banks in Ethiopia" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1 , December 2017, URL: https://www.ijtsrd.com/papers/ijtsrd8261.pdf

Indian Pharmaceutical division is very disjointed with more than 20,000 registered units. The pharmaceutical and organic industry in India is a very fragmented bazaar with simple value rivalry and administration price regulator. There are almost 250 great units and around 8000 small scale elements, which method the essential of the Pharmaceutical Manufacturing in India counting 5 central public sector units Perceiving fast, the worldwide pharma marketplace stands valued to extra than dual to $1.3 billion by the year 2020.The Indian Pharmaceutical Developed is developing extremely individually year. Hence a sweat has been over to study the effectiveness location of the industry with the profit of cruel, standard deviation, co efficient of variation, multiple regression, and study of change. The growth in profitability will not only yield greater effectiveness then also advance financial performance in future. Dr. S. Saravanan | R. Prabhu "A Study on Financial Performance of Pharmaceutical Company" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-3 , April 2018, URL: https://www.ijtsrd.com/papers/ijtsrd11425.pdf

While studying the basics of financial management students are often taught that liquidity and profitability both very important for business in terms of Survival and growth dont often go hand in hand with each other. In almost all theories there exist an inverse relationship between liquidity and profitability primarily due to the Limited nature of financial resources. Most often firms have to decide on using the available funds for short term purposes to meet the liquidity needs or to finance the long term necessities of making profit and growing in the long term. The main objective of the study is to analyse what kind of relationship exist between liquidity and profitability with specific concentration on Indian industry. In the study we have considered random companies from the Pharmaceutical sector that are part of the Pharmaceutical sectoral index of the NSE. We have used selective ratios to represent profitability and liquidity and used correlation analysis to identify what kind of relationship exist between them. Jerry Johny "Profitability and Liquidity. Do they move together?" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1 , December 2017, URL: https://www.ijtsrd.com/papers/ijtsrd8279.pdf

This chapter contributes to the knowledge and understanding of recent trends in social and environmental accounting with the Sustainable Development Goal of the UN Agenda 2030. This study has two specific objectives: 1) to analyse the scientific production that crosses the area of SEA with SDG achievement, quantifying the articles published by year and by title of origin, by citation and research network by author, and by journal impact and 2) to identify publications by author, affiliation, and country and by type, subject, and funder. It is important to understand how sustainability accounting research might contribute to responsible business management towards SDG. A bibliometric analysis of articles published in journals in the Scopus database was carried out in the period between 2016 and 2021. The results of this study describe the current state of research in SEA and SDG achievement and provide a framework that can guide researchers.

Semiotics is the study of symbol systems, first proposed at the beginning of this century by the Swiss linguist Saussure, the American philosopher and founder of the philosophy of pragmatism Pierce. Semiotics is the study of the theory of symbols, and its scope of study involves the nature, characteristics, and meaning of the symbols of things, as well as the relationship between symbols and human beings. Design is a discipline closely related to "meaning", so the theory of semiotics is bound to have a strong guiding effect on design.Objectives This paper mainly researches the application of Semiotics in design by answering the following three questions: (1) Which countries and institutions are the application subjects of Semiotics in design? (2) What are the hotspot research topics of Semiotics in design? What are the future frontier trends? (3) What are the topics and paradigms of Semiotics in design high-impact literature research?Methods This paper uses the methods of bibliometrics and information visualization. To obtain more rigorous and comprehensive data indicators, VOS viewer and Cite Space (two pieces of bibliometric visualization software) were used to draw a map of scientific knowledge such as cooperative countries co-occurrence network, keywords co-occurrence clustering network and reference co-citation clustering network so as to conduct an empirical analysis on the retrieved data. In this paper, the Web of Science database is selected to retrieve the journal and paper data related to Design semiotics. In order to ensure the authority and research value of literature data, only SCI, SSCI and A&HCI were selected as the search source, with (Topic= (" semiotics ") AND Title= ("design")) as the search criteria and an unlimited time span. Finally, 407 retrieved papers published from 2000 to 2023 were exported as TXT files in the format of "fully recorded and cited references" to generate a visual knowledge map for quantitative analysis.Results (1) The output of papers related to design semiotics is generally on the rise, with the main output countries are China, Brazil, the United States, the United Kingdom, Italy, and Australia. Among them, China has the largest share of relevant research volume, indicating that China attaches great importance to research in this field and has a wide range of application areas. In addition, Research related to design semiotics is distributed, i.e. many schools and organizations are doing related research, but there are no very prominent institutions yet. (2) Nowadays, the research hotspots of Design semiotics include Computer Science, Engineering, Education Educational Research, Social Sciences, Business Economics, etc., which are mainly applied to "Provide a semiotic methodology primarily for problem solving", thus demonstrating its theoretical value. We can see that the combination of design semiotics with other approaches mainly involves sensory experience and cognitive science, user interface design, affective design and psychology, making design semiotics an interdisciplinary property.(3) At present, a bulk of influential and highly-cited literature on Design semiotics has been generated. For example, some literature has examined Gender and design cultures in information and communication technologies. Some literature has examined the Semiotic Approach to Information Systems Design. They constitute the classic cases and knowledge base of the application of Design semiotics and provide a research basis for the subsequent application of Design semiotics.

Designing and planning periodic orbits in an uncertain environment can be very challenging. Traditionally, trajectories are engineered in a two-step approach. First, nominal orbits are designed, describing the system as a deterministic dynamical model. Then, brute-force Monte Carlo simulations are used to test the initial conditions against model uncertainties and knowledge errors (e.g. imprecise estimation of the spacecraft state). While this approach constitutes the de facto standard in current space trajectory design practices, it leads to very time consuming and potentially suboptimal solutions, due to the fact that the robustness of candidate orbits is only assessed a-posteriori. In this work, we propose a paradigm shift accounting uncertainties from the very early design phases. In particular, our aim is to study the low-order moments of the satellites’ probability density functions of the state extending numerical continuation techniques to stochastic scenarios. Numerical continuation for deterministic systems is a widely known and used method to find and continue equilibria, periodic orbits or tori in dynamical systems [1]. More recently, stochastic continuation techniques have been proposed as an alternative to these traditional methods to allow the continuation of the low-order moments of probability density functions in uncertain environments, by calculating the fixed points of the first moments (e.g. mean and covariance) of the uncertain parameters [2]. While these techniques have shown to be successful for some dynamical systems [3,6], they have never been applied to the complex and rich dynamical environments of the circular restricted three-body problem. Moreover, they still rely on traditional Monte Carlo approaches to integrate ensembles of initial conditions and estimate the moments to be continued: this can become quite challenging in terms of computational costs for highly nonlinear dynamics, long time horizons, or higher moments. With this work, our goal is to show the potential beneficial application of stochastic continuation to space mission design and how it can be leveraged to incorporate uncertainties from the early design stages. We modify the standard differential correction procedure used to find fixed points of deterministic Poincare’ mappings by using the Newton-GMRES method: this allows to estimate the Jacobian-vector product for systems in which the analytical expression of the Jacobian is not available [6], as it is the case for the first moments of the uncertain parameters. To alleviate the computational complexity of stochastic continuation techniques, we also show two different approaches to propagate the initial state uncertainties at future times, discussing their merits and drawbacks. First, we use a fast Taylor propagator to numerically integrate the samples of the distribution and reconstruct the propagated uncertainties at future times [7]. Furthermore, we also use differential algebra techniques to build and quickly evaluate high-order Taylor polynomial expansions of Poincare’ mappings as a function of the random variables [8], thereby bypassing the use of Monte Carlo-based approaches to evolve the uncertainty at future times. We will discuss some preliminary experiments focused on adapting and improving stochastic continuation techniques to find fixed points of the Poincare’ mappings of the moment map in the planar circular restricted three-body problem (PCR3BP). We assume that the initial conditions of the state are random variables, whose probability density function is a multivariate Gaussian (e.g. due to tracking errors). We then first find the fixed points of both the mean and covariance of the distributions and later continue their values as a function of model parameters. Considering Distant Retrograde Orbits (DROs) in the Earth-Moon system as a test case scenario, we show how these solutions find regions of the phase space where the spacecraft would stay in a bounded region for time scales that comply with mission phases and requirements, thereby enabling the design of trajectories that are robust against uncertainties. We also discuss how stochastically continued trajectories differ from their deterministic counterparts, thereby quantifying the sub-optimality of the current a-posteriori design process. By combining dynamical system theory techniques with state-of-the-art computing and differential algebra advancements, we propose a first of its kind application of stochastic continuation techniques for mission design and analyses, showing its preliminary results for the PCR3BP of the Earth-Moon system. [1] R Seydel, "Practical Bifurcation and Stability Analysis", Springer Science & Business Media, 2009; [2] D Barkley, IG Kevrekidis, and AM Stuart, "The Moment Map: Nonlinear Dynamics of Density Evolution via a Few Moments", SIAM Journal of Applied Dynamical [3] CT Kelley, "Iterative Methods for Solving Linear and Nonlinear Equations", SIAM Publications, 1995; [4] C Willers, U Thiele, A Archer, DJB Lloyd, and O Kamps, "Adaptive stochastic continuation with a modified lifting procedure applied to complex systems", Physical Review E 102, 032210 (2020). DOI: 10.1103/PhysRevE.102.032210; [5] SA Thomas, DJB Lloyd, and AC Skeldon, Equation-free analysis of agentbased models and systematic parameter determination. Physica A: Statistical Mechanics and its Applications, Volume 464, Pages 27–53 (2016). DOI: 10.1016/ j.physa.2016.07.043; [6] C Willers, U Thiele, A Archer, DJB Lloyd, and O Kamps, "Adaptive stochastic continuation with a modified lifting procedure applied to complex systems", Physical Review E 102, 032210 (2020). DOI: 10.1103/PhysRevE.102.032210; [7] Biscani, Francesco, and Dario Izzo. "Revisiting high-order Taylor methods for astrodynamics and celestial mechanics." Monthly Notices of the Royal Astronomical Society 504.2 (2021): 2614-2628. [8] N Baresi, X Fu, R Armellin, “A high-order Taylor polynomial approach for continuing trajectories in three-body problems”, AAS/AIAA Astrodynamics Specialist Conference, 2020; Available Online;