2019-2020

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Now showing 1 - 12 of 12
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    IFRS implementation and financial reporting quality: Review of evidences from ASEAN countries
    (2020) Costa, Juao; Gomes, Lorraine Rayelle
    Emergence of the International Financial Reporting Standards (IFRS) has been one of the largest phenomena in the area of accounting and financial reporting. It has given rise to in-depth discussions among stakeholders and academicians on the benefits as well as consequences of IFRS adoption on economies. The study was aimed at analysing the available literature on IFRS implementation in the Association of South-East Asian Nations (ASEAN). The 10 nation association shares strong trade and investment relations with India. In the wake of international trade it is therefore important to ensure comparability of financial reports with those of trade partners. The study therefore is an attempt to understand the IFRS implementation of select ASEAN members. It also reviews the impact of IFRS on financial reporting quality among ASEAN members with special focus on the aspects of value relevance, information quality and earnings. The entire study was based upon the existing literature and secondary data available on IFRS implementation among ASEAN members. The findings of the study provide an understanding of the implications of IFRS and its adoption or convergence on economies. Keywords: IFRS, ASEAN, financial reporting
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    Effectiveness of different digital marketing strategies on Goan youth
    (2019) Lemos, Mildred
    Digital Marketing encompasses the various strategies designed to help businesses optimize their presence thereby allowing them growth. It involves more than just displaying an advertisement, it uses Internet based advanced tools to research, manage, track and analyse web traffic. This paper studies the effectiveness and the impact of the different Digital Marketing strategies like Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing (SMM), Influencer Marketing and E-mail Marketing on the youth in Goa.
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    Stake Holder Collaboration for a Religious Tourism Mega Event
    (2019) Gore, Surabhi
    The “Exposition of the relics of St Francis Xavier” is a decennial mega event held at the world heritage site of “Churches and Convents of Goa”. The paper analyses the grounds on which collaborations among the stakeholders are formed during the preparation for the event. It highlights the concerns of the stakeholders. The research also brings to light the issues that lead to conflicts among the stakeholders. The data is collected by personally interviewing the stakeholders through a structured questionnaire. The analysis is done by correlating the responses of the stakeholders with the literature on stakeholder collaboration. The results show that the stakeholders formed coll abor a tion for event management, economic benefits, conflict management and conservation. The concerns expressed by stakeholders were with regards to collaboration, religious tourism, heritage ma n a g eme n t a n d e v e n t management. Private sector stakeholders have associations that assist them in resolving conflicts through negotiations, whereas among public sector stakeholders, conflicts are covert. The paper's originality lies in examining a decennial event in a unique setting and its implications on the stakeholders. The article would help the policy makers in understanding the problems and issues faced by the stakeholders while planning for tourism events.
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    Numerical Simulation of Blood Flow with Sodium Alginate (SA) Nano Particles in Stenosed Human Arteries in the presence of Body Acceleration
    (2019-06) Fernandes, Ignatius
    Numerical simulation of blood flow with sodium alginate nano particles in stenosed human arteries in the presence of body acceleration is obtained. Effect of sodium alginate (SA) nano particles in the presence of body acceleration is observed on velocity, flow rate and resistive impedance to blood flow in stenosed human artery. The governing equations are discretized by explicit finite difference scheme. The discretized equations are the simulated using MATLAB. Velocity, flow rate and impedance to flow are observed to be influenced in the presence of both nano particles as well as body acceleration. The joint effect of nano particles and body acceleration is also observed. Resistance to flow is observed to be less in the presence of nano particles. This nano particle drug delivery may be useful for patients having cardiovascular diseases
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    Simulation of Natural Convection in Blood Flow using Lattice Boltzmann Method
    (2019) Fernandes, Ignatius
    Lattice Boltzmann method is used to simulate natural convection in blood flow through stenotic artery. The problem of natural convection in stenotic artery is considered and the influence of elevated temperature and material properties is studied on the flow properties. A porous like square stenotic medium in a human artery with fluid (blood) at the left wall of the geometry and the north wall kept to a normalized temperature of 1.0 is considered. The flow properties like velocity profiles, streamlines, temperature profiles and the rate of heat transfer are then studied with respect to the material properties like porosity and permeability and flow parameters like Rayleigh number and power law index.