Intangible assets like Human resources are a very important asset for a firm. Human capital is an important part of intellectual capital. The success of any firm depends on the quality of its human resources, whether it belongs to any sector or any industry. Physical assets are used to increase earning capacity of any business organization, and used to increase productivity, earning capacity, increasing the wealth and profit, market value, economic value added, etc. Nowadays because of the global transition service industry has become one of the leading industries which are mainly based on human resources. This study focuses on the implication in Human Resources Accounting and to measure the impact of HRA on a firm’s performance and Managerial Efficiency.

In a digital era, the question of whether end-user’ prefer apps or website especially in a continuously innovating era where incremental service innovations are happening all over is still unanswered which the paper investigates. Primary data was collected from 665 respondents from India through judgment sampling with a structured questionnaire. The responses are analyzed using statistical tests like the Chi-square test and Binary Logistic Regression. The awareness of the user about the frequent changes made on digital platforms along with the type of service availing online had a significant influence on the decision to choose an app or website. The demographic variables of the place of residence, education and income levels predicted the presence of a certain relationship between the two. The social skills out of all the skills determining the total level of internet skills of the end-user showed a significant impact on the choice made. A mathematical model is formulated to determine the probability of the user choosing an app or website depending on his/her level of social skills.

The present study analyses the position of the customer complaints settlement in the Indian commercial banks and the effect of customer complaints settlement rate on bank performance along with studying the trend of complaints received and settled. On the basis of trend and growth analysis, the future values for the number of complaints to be received and settled for next five years has been forecasted. The study has been conducted on a sample of 28 commercial banks for a period of 12 years. Bank performance has been measured with two accounting ratios ROA and ROCE. Customer complaints settlement rate has been used to measure customer complaints management in banks. Other variables that may have a significant effect on bank performance viz. the bank age, bank size, CRAR, GNPA ratio, etc

In today's era of digitalization in each and, every stage of consumer life is full of technological advancements and technology-based. Now a day's human life is imperfect without technology and e-commerce because from early morning to late night individuals are going through the technical part. Thus, acclimatizing technology and the internet is now inseparable from an individual’s life. Such adaptation of advancement in technology uses electronic gadgets and internet made human life too much faster and effortless especially on the part of connecting with the outside world with help on internet-enabled smartphones. Now a day's smartphones play a very smart role in certain fields especially in a monetary transaction worldwide. Now a day's business and payment methods are changing by uses of electronic payment and E-Wallets like Paytm, Google Pay, Phone Pay, Airtel Money, etc.

In India, Green Revolution Technology, has led to many fold increase in food grains production but has resulted in to many grey areas such as soil degradation, water and environment pollution, decreasing soil fertility etc. It is proven that organic farming, an alternative farming system, can cure these problems of inorganic farming. The study is an attempt to explore the organic farming practices in detail. The research is an extensive one covering the supply as well as the demand side of organic farming. On supply side, the research analyses the current agriculture practices of non-organic farmers of Anand and Gandhinagar district and checks their preparedness to adopt organic farming system. On demand side, the study examines the awareness and willingness of the customers of both the district to buy organic food as compared to normal food as per the extended theory of planned behaviour (TPB). The findings suggested that the consumers of both the districts were influenced by the subjective norms, perceived control behaviour, knowledge, health consciousness, environment consciousness and have positive intentions to buy organic food over normal food.

Trade enhancement has always been a chief objective for global inclusion. For attaining such objective formulation of trade blocs has become a prominent technique. Trend of formation of trade blocs has tremendously increased since 1990s. More than one third of the world trade occurs through Regional Integration Agreements. The present study aims at analyzing the trends of production and growth of India’s silk products and its export with BRICS nations. The study also accesses the comparative advantage of each trading partner of BRICS in world silk trade. To meet these objectives, statistical tools like CAGR, Standard RCA, Bilateral RCA, coefficient of variance and others has been employed. The study revealed a positive CAGR in India’s export of silk with China (9%) and a negative CAGR with Brazil (-20%), Russia (-28%) and South Africa (-20%). India has a ‘comparative advantage’ in trade with Russia, South Africa and Brazil. Efforts should be made in exploring new markets for silk in these countries. . The policy makers in India should work towards framing such policies which will enhance silk export and proper support should be given to the exporters for innovation.

During the recent years, research on bank competition seeksa plethora of attention from researchers, regulators and policymakers across the world, with primary focus on measuring competitive conditions of banks; investigating the determinants of bank competition and association of bank competition with their stability (Clark et al., 2018). However, the recent strand of literature has initiated focussing on analysing whether the bank competition has any considerable influence over the economic growth of a nation (see for instance, Carbó-valverde et al., 2002; Claessens and Laeven, 2005; Coccorese, 2008; Banya and Biekpe, 2016; among others). The prevailing literature claims that level of financial markets’ development and competition has significant repercussions for productivity gains and capital accumulation, and ultimately for economic growth (Levine and Zervos 1998; Beck, Demirgüç-Kunt, and Lozaya 2000;

Ambidexterity, defined as the corporate's capability in supporting both explorations as well as exploitation, is recognized as anessentialmeans to be innovative. While in the beginning,it was considered a corporate empathetic capability, but the accomplishment of an ambidextrous corporate is initially and also primarily a leadership challenge. Advocating the concept of ambidextrous leadership as a perceptual tool to be innovative, Rosing et al., (2011) developed a plan to explain how an ambidextrous leader can flexibly shift between the open and also closing behaviours based on the requirement of a specific task to perform innovatively.

The most crucial role of a B- School is to prepare management graduate to become leaders and managers, and hence the courses should be designed to impart managerial conceptual, technical and human skills. However, to handle the multifaceted managerial responsibilities students should also acquire the competence to apply these skills. This is an indispensable need, as the growth and success of an organization may get affected if there is a dearth of managers with the necessary skills. A study based on a survey of senior executives, confirmed that unsuccessful or successful managerial performance is proportionately related to the presence and absence of these three skills among the managers.