Author(s) :

Dhriti Singh Kundu.

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The Environment (Protection) Act of 1986 defines the environment holistically, encompassing water, air, land, and their interconnectedness with living organisms and property. This paper highlights the critical importance of a healthy environment for life's sustenance and development while addressing environmental pollution as a global imperative. It discusses the evolution of environmental protection in India, delineating the pre- and post-1972 eras and emphasising the transformative impact of international conventions like the Stockholm Conference of 1972 and the Rio de Janeiro Conference of 1992. Furthermore, the paper explores the constitutional framework for environmental protection in India, citing key legislative measures and judicial interpretations that affirm the fundamental right to a pollution-free environment. Legal precedents such as the Oleum Gas Leak case and the Vellore Citizens’ Welfare Forum case underscore the judiciary's pivotal role in enforcing environmental rights and principles. The principles of sustainable development, the Polluter Pays Principle, and the Public Trust Doctrine are examined within the Indian legal context, with case law illustrating their application and significance. The conclusion underscores the constitutional guarantee of a clean environment as a fundamental right and emphasises the shared responsibility of the state and citizens in environmental conservation. Ultimately, the paper calls for greater public awareness, environmental education, and enhanced execution of environmental laws to preserve India's rich ecological heritage and ensure a sustainable future for all.

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Author(s) :

Arijit Goswami, Dr. Bhavna Prajapati.

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This study explores the intricate relationship between job satisfaction, organizational commitment, and moonlighting intentions among faculty members within an academic setting. Moonlighting, or engaging in secondary employment, has gained prominence due to its potential impact on an individual's performance, commitment, and overall organizational dynamics. In this context, the study investigates whether organizational commitment plays a mediating role in the association between job satisfaction and moonlighting intentions. The research employs a quantitative approach, utilizing a structured questionnaire to gather data from a sample of faculty members across various academic institutions. Validated scales are used to measure constructs such as job satisfaction, organizational commitment, and moonlighting intentions. A total of 161 faculty members of different universities of Raipur were administered by Partial Least Square Structural Equational Modelling (PLS – SEM) in Smart PLS version 3.3.2.The findings of the study are expected to contribute to the understanding of how job satisfaction influences faculty members' intentions to engage in moonlighting activities. Additionally, the potential mediating effect of organizational commitment will shed light on the underlying mechanisms through which job satisfaction may indirectly impact moonlighting intentions. The implications of this study are two-fold. Firstly, academic institutions and administrators can benefit from insights into the factors that contribute to moonlighting intentions among faculty members. By addressing job satisfaction and fostering higher levels of organizational commitment, institutions may be able to mitigate moonlighting tendencies and enhance faculty engagement. Secondly, the study adds to the existing body of literature on organizational behavior, particularly in the academic context, by uncovering the complex interplay between job satisfaction, organizational commitment, and moonlighting intentions. Key words: Moonlighting intentions, Organisational commitment, job satisfaction

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Author(s) :

1M. Nagaraju, Assistant Professor, 2A. Veerasekhar Reddy.

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Accounts receivable is an accounting transaction which deals with the billing of customer who owes money to a person, company or organization for goods and services that has been provided to the customers. In most business entities this is typically done by generating an invoice and mailing or electronically delivering it to the customer, who in turn must pay it within an established timeframe called credit or payment terms. The term receivable management is defined as “debt owed to the firm by customer arising from the sale of goods/ services in the ordinary course of business.” The receivable represents an important component of the current assets of the firm. Receivables may be known as accounts receivables, trade creditors or customer receivable. When a firm its products / services and does not receive cash for it immediately, the firm has said to be granted trade credit to the customers. Trade credit thus creates receivable / book debts, which the firm is expected to collect in near future. Accounts receivable are thus amounts due from customers, which bear no interest in essence, a company is providing no cost financing to the customer to encourage the purchase of the company’s product/services.

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Author(s) :

1M. Abdul Basid, P. Mahalakshmi.

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The financing decisions occupy a pivotal role in the overall finance function in a corporate firm which mainly concerns itself with an efficient utilization of the funds provided by the owners or obtained from external sources together with those retained or ploughed back out of surplus or undistributed profits. These decisions are mainly in the nature of planning capital structure, working capital and mechanism through which funds can be raised from the capital market whenever required. The financing decisions explains how to plan an appropriate mix with least count, how to raise long term funds, and how to mobilize the funds for working capital within a short span of time. Such a financing policy provides an appropriate backdrop for formulating effective policies for investment of funds as well as management of earnings. It contributes to magnifying the earnings on equity as profitability (expressed as return on equity), to a large extent, is dependent on the degree of leverage in the capital structure. Besides, the valuation of the structure of physical assets depends fundamentally on the financing mix. This makes it necessary for the management of a firm to pursue a well thought out of financing policy, which ought to be framed initially, incorporating, among other things, the proportion of the debt and equity, types of debts and own funds to be used and volume of the funds to be raised from each source or combination of sources, to enable the firm to have a proper capitalization. In the absence of this, the firm may face the problem of either over capitalization or under capitalization impeding its smooth financial functioning.

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Author(s) :

1M. A. Veeraviswanath, V. Mohan Babu.

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A corporate’s financing of its real investments has recently attracted considerable attention from academics who have proposed various theories. This paper firstly studies the Gordon growth model and the weighted average cost of capital formula with the empirical tests and the sensitivity analysis. Then, we exam changes in a company’s market value concerning different combinations of capital structures and identify an arbitrage opportunity based on the Modigliani-Miller propositions. Finally, we investigate the relationship between a firm’s funding sources and its profit using panel data regression to figure out the optimal way to financing. These studies enable us to realize the fundamental relationship between a corporate’s price and its capital structure. In light of those studies, we could have some insightful ideas regarding funding decision-making in reality.

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Author(s) :

. Abdul Basid, Dharma Teja Reddy.

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The Indian Capital Market is one of the oldest capital markets in Asia which evolved around 200 years ago. A market is any one of a variety of different systems, institutions, procedures, social relations and infrastructures whereby persons trade, and goods and services are exchanged, forming part of the economy. It is an arrangement that allows buyers and sellers to exchange things. Markets vary in size, range, geographic scale, location, types and variety of human communities, as well as the types of goods and services traded. Some examples include local farmers’ markets held in town squares or parking lots, shopping centers and shopping malls, international currency and commodity markets, legally created markets such as for pollution permits, and illegal markets such as the market for illicit drugs.

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Author(s) :

Sukriti Verma.

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The power of “Once upon a time” is as powerful as ever in the field of marketing. By weaving creative and compelling narratives that resonate with the audience on a relatable level, brands can build lasting relationships with their consumers. In a world filled with millions of advertisements, the immemorial art of storytelling emerges as a light of authenticity and connection. This research paper dives into the transformative role of storytelling in modern marketing and crafting valuable connections. The primary purpose of this research is to analyze the mechanisms through which storytelling enhances brand perception and loyalty. This paper aims to uncover the elements that make brand stories compelling and the impact these stories have on consumer behavior. Additionally, this research paper seeks to provide various insights for marketers on integrating storytelling into their strategies effectively. The findings of this paper reveal that storytelling in marketing significantly boosts brand engagement and loyalty as well as does its part in crafting connections between the sellers and the buyers. Personalization, video storytelling, interactive features and user-generated content are storytelling techniques that drive sales and increase customer engagement.

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