Since the last decade, in order for any human to live a more productive and meaningful life efforts by organization are made at workplace. The efforts for better understanding of the functioning of humans by a positive lens has been applied to the workplace. Consequently, “positive organizational behavior (POB) has been developed” (Bakker and Schaufeli, 2008). As said by Luthans, “POB is a study where the positive oriented human resource strengths and psychological capacities are contributed to organizational outcomes”. Avey et al. stated that “an increase in research till date indicates that psychological capital (PsyCap), has a positive effect on important work attitudes, behaviors and work performance”. The study aims to find: whether leadership, work climate and job content will contribute in the development of PsyCap of employees. Whether leadership, work climate and job content are having any relation amongst each other. The findings were there is no impact of leadership and job content on the development of PsyCap and work climate has an impact on the development of PsyCap. And there is correlation between leadership, work climate and job content regarding the development of PsyCap of the employees.

The present article is an attempt to analyze the entrepreneurial characteristics among business management studentsandimpact of entrepreneurial characteristics among business management students on their propensity to build Self- Reliant India. For the purpose of the study, the data was collected from 380 graduate and post-graduate business management students using a structured questionnaire. Smart PLS 3.0 was employed to analyze the data and the results revealed that Internal Locus of Control (β= 0.1147, p <0.05), Risk taking propensity (β= 0.532, p <0.01), Creativity / Innovation (β= 0.1479, p <0.05), Initiatives (β= 0.1739, p <0.05), Need for achievement (β= 0.0574, p <0.05) have a significant positive effect on Entrepreneurial Intention; with t-values greater than 1.96. Further, Entrepreneurial Intention (β= 0.738, p <0.05), has a strong relationship with the Propensity to Self Reliant India. Therefore, it can be concluded that, entrepreneurship plays an important role in improving the innovative capabilities, enhancing job openings and also promoting competitive environment. To survive in this competitive environment, entrepreneurial intentions need to be developed among the students

The aim of this study is to examine how job satisfaction affects transfer motivation and to further assess how transfer motivation subsequently influences training transfer. Another important purpose of this study is to see whether perceived supervisor support moderate the association between transfer motivation and transfer of training. The data analysis was performed using a sample of 180 trainees through partial least square structural equation modeling (PLS-SEM) technique using Smart PLS software. The results indicate that job satisfaction is positively related to transfer motivation and as a mediator transfer motivation significantly contribute to the transfer of training. The findings further suggest that supervisor support positively moderate the relationship between transfer motivation and training transfer. This study makes a significant theoretical contribution to the literature by demonstrating the importance of job satisfaction, perceived training utility, transfer motivation and supervisor support in transfer of training. The findings of this study will be helpful for organizational leaders in Pakistan's banking sector on how they can maximize transfer of training.

The increasing cases of Covid-19 (Corona virus) resulted towards lockdown not only in India but all over the world. The movement of traffic internationally was closed. The nationwide lockdown which was imposed by Government of India brought a lot of changes in the lifestyle of people. Earlier, many studies have reported about the financial impact of COVID-19 on tourism industry & the correlation between COVID-19 and trends in tourism industry. The idea is to relate those variables with onslaught of Covid-19 and to understand, more long-term impact that COVID-19 will have on travellers' perception towards tourism. An online survey was conducted to collect primary data in which a questionnaire was circulated to travellers all over India. The results of this study can be used by the companies and government institutions to develop marketing strategies to increase travellers' consumption experience.

The coronavirus(COVID-19)pandemic disruption adversely impacted the Supply Chain for Natural Gas(NG) retailing, jeopardizing committed targets for thesocio-economic transition toa gas-based economyleading to inclusive growth in India. Furthermore, Omicron'srapid spread is a cause of global concern. This research aims to develop a conceptual Supply Chain Performance (SCP) measurement methodology for reducing recovery time post exogenous disruption. Exploratory research involving an integrative literature review identifies different approaches, frameworks, models, and techniques for Supply Chain PerformanceMeasurement(SCPM). Analysis reveals that the application of DMAIC improves the reliability of Supply Chain Management (SCM) functional processes during disruption recovery while synthesizing the Balanced Scorecard (BSC) with Triple Bottom Line(TBL) accounting approach provides a rigorous robust method to represents financial, social, and environmental performance goals. Accordingly, findings present a methodology with nine systematic steps to evaluate performance by City Gas Distribution(CGD)entities to accelerate NG retail consumption and speed up network expansion to meetthe growing clean energy demand of the urban populace. Additionally, anIndian model for transition to a gas-based economy is also presentedto distinguish competing goals to harmonize growth with environmental sustainability and ecological modernization. Though SCP is a mature concept, the literature on its methodology during disruption recovery for NG retailing is scanty. Hence, the proposed action-oriented SCPM methodology has practical implications for improving SCP, contributing uniquely to the retail SCM domain for NG. Its application will instigate industry practitioners to review Supply Chain Management (SCM) processes and strategies to improve service effectiveness and delivery efficiency.

This study investigated three research questions related to SDG disclosure practices and how this SDG disclosure has enlarged over time. This research also examines the effect of the inclusion of SDG information in annual reports on the decision-making of shareholders and other stakeholders. This study includes the world's top 50 companies comprising 10 companies from 5 different sectors (Automobiles, IT, Conglomerate, Pharmaceutical and Telecommunications) for the reporting period 2016–2020 according to their market capitalizations collected by https://companiesmarketcap.com/ website. We define six index disclosure items: whether companies are providing evidence regarding SDG disclosure practices in their financial statements. For extracting Information regarding SDG disclosure practice from companies' annual reports add a vocabulary. To put it another way, we collect the 4 words that come before and collect the 5 words that follow the search terms to create a standard vocabulary. Only words that appear in the context of the search phrases are included in the outcomes. The cos connection between each financial statement and the topic terminology, which runs from 0 to 1, is a rate of the SDG content inherent incidence in every annual report, irrespective of however how report directly reports the SDG goals and perspective.

Corporate Governance issues have gained momentum over the years tremendously. The accounting frauds and irregularities of Enron, Satyam etc. stimulated the regulatory authorities to reconsider their policies and monitoring process. This study intends to highlight the disclosure and compliance of corporate governance practicesby four Indian pharmaceutical sector companies namely Cipla Ltd., Lupin Ltd., Dr. Reddy's Laboratories and Sun pharmaceuticals Ltd.listed at Bombay Stock Exchange (BSE) for 3 years i.e. from FY 2018-19 to 2020-21. Also, to establish a relationship between corporate governance attributes namely Board of Directors and Return on capital employed as a corporate financial performance indicator. To ascertain the level of disclosure, a checklist has been prepared in line with statutory obligatory requirements prescribed by Companies Act, 2013 and SEBI (LODR) regulations, 2015 and items disclosed in annual reports also have been accounted for. The hypothesis framed has been tested using Spearman's rank correlation coefficients and the study concludes that no significant relationship has been observed in corporate governance and corporate financial performance in the entire study period. However, statutory obligations have been complied with, satisfactorily.Further, the study suggests that Disclosure pattern of corporate governance attributes such as Board skill matrix require improvement Lupin Ltd, Dr. Reddy's Laboratories and Sun pharmaceuticals Ltd as should have been disclosed by the company that individual who is being appointed in BOD possess the requisite knowledge and would serve in the best interest of investors and company.

This paper aimed to revive the big debate on the of accounting knowledge to reach up the build and to develop the theory of accounting and preliminary review the most critical ideological in accounting thoughts includes the intellectual ideologies, professional ideologies, and environmental ideologies related to the contradictions and differences in views on the basics of accounting, and which are impacted on the formulation and construction of the accounting theory. Thus, this paper is theoretical and provides theoretical arguments based on a critical approach to try to answer the main research concern, which is why the idea of a set of intellectual, professional, and environmental ideologies prevented the existence of an acceptable and unified accounting theory?Many researchers opinions support thisand theorists in accounting around the worldthat lead to the absence of accounting theory with this description has its repercussions and adverse effects on the accounting information system where it works this system as an open system it has affected by on objectives, characteristics, and elements by the deficiencies and deficiencies of the accounting theory, which is the basis on accounting applications are built to organize and prepare the outputs of the accounting information system

The growing interdependence of capital markets has increased the global investors' interest in the exchange rate fluctuations. The study tries to examine whether the currency risk exposure is significant in the stock markets of emerging economies, considering the exchange rate regime in the country. The study uses the International Capital Asset Pricing Model to explore the association between currency risk exposure and stock market return in emerging countries. The model considers major stock indices of the selected emerging countries for the stock market return, Morgan Stanley Capital International Emerging Market Index for market return and Real Effective Exchange Rate (REER) indices of the individual economies to assess the exchange rate risk exposure. The significance of currency risk exposure in the stock market is estimated using panel data regression. The study concluded that the stock markets of emerging countries are significantly exposed to currency risk, regardless of the country's exchange rate regime. But the exchange rate regime followed in a country significantly influences the nature of the association between the stock index and exchange rate.

The aim of this study is to examine the effect of Learning Style and Knowledge Sharing Behaviour on Leadership Effectiveness among the leaders. This study has proposed Learning Style and Knowledge Sharing as independent variables in this study. Leadership Effectiveness is the dependent variable. This conceptual paper has several research papers and articles to conceptualise the proposed framework. The study has reviewed more than fifty (50) scholarly articles on the subject matter to examine the effect of Knowledge Sharing Behaviour and Learning Style on leadership effectiveness. All the articles reviewed in this papers are empirical and conceptual papers design to collect quantitative data. The conceptual analysis shows that learning style and knowledge sharing behaviour has a positive and significant effect on the leadership effectiveness. However the most of the studies referred in this analysis are based in education and service sector. From the review, it was also found that there is lack of studies examining knowledge sharing behaviour and learning style effect on leadership effectiveness. This study will contribute by establishing the link between knowledge sharing behaviour, learning style and leadership effectiveness simultaneously. Also this study will be able to use by training and development of companies to design the training program to enhance, knowledge sharing and to adopt appropriate learning style to improve leadership. In this study, it was proposed to examine the effect of learning style and knowledge sharing behaviour on leadership effectiveness among leaders simultaneously, while in the past knowledge sharing was conducted to examine the effect on leadership effectiveness, while there was a lack of literature on learning style and leadership effectiveness.

The Current study investigates the effect of EI (Emotional Intelligence) on Organizational Citizenship behavior (OCB) with mediating effect of Workplace spirituality. This study measures the concept of EI, OCB and Workplace Spirituality across 385 respondents from various private and public sector bank employees of Delhi NCR Region. PLS SEM was used for analyzing the data. Result indicates that relationship exists between these three variables (EI, OCB and Workplace Spirituality) and spirituality at workplace mediates the relationship among EI &organizational citizenship behavior. In this study workplace spirituality was used as mediator for analyzing the impact of EI on OCB. Mediation analysis explains that there is a complimentary mediation exist which means EI has a impact on Organizational Citizenship behavior, not more than Workplace Spirituality, which Means EI leads to workplace Spirituality, which in turn leads to Organizational Citizenship Behaviour.

In this paper attempts have been made to calculate disguised unemployment in the unorganised manufacturing sector in West Bengal. For this, the concept of sub-vector efficiency as developed by Ray(2005) is used. Two rounds of NSSO data – 67 th and 73 rd are used to estimate the disguised unemployment. The surplus labour was calculated for OAE and Establishment firms separately for rural and urban sectors and different zones comprising of different districts of West Bengal. Wide variation of surplus labour across the sector, industry and zones are found. Again, in between two periods, the extent of surplus labour is found to be increased. Lack of employment opportunity in other sector may be a reason for this situation. Some urgent action is required to improve the performance of this sector.