Scholar: National School of Leadership

THE ROLE OF VOLUNTARY DISCLOSURE PRACTICES IN THE TRANSPARENCY OF FINANCIAL REPORTING

Gopika M.S. Nair, Ratheesh R. — Fri, 31 Dec 2021 00:00:00 +0000

The present article discusses the role of voluntary disclosure practices in transparency in financial reporting. The term transparency here means the extent to which the investors can access the financial information includes the share valuation, credit worthiness and ultimately the financial position of the company. Disclosure is a detailed statement about the transactions. The present work identifies features and benefits of voluntary disclosure practices, the role played by the voluntary disclosures in the efficient working of financial reporting. It also improves the competitiveness and presently the firms considered the voluntary disclosure as opportunity rather than burden. In this paper, the importance of transparency in financial reporting and expressed its limitations and benefit of disclosure and transparency. It also highlights the issues and impact of voluntary disclosure of information. Therefore the purpose of this research is to understand in how extend the voluntary disclosure practices boosts up the transparency in financial reporting.

Infrastructure Development and Marginalisation: Perceptions Negotiated through Mass Media Coverage - A Study of Vizhinjam International Seaport Project, Kerala, India

S.R. Sanjeev — Fri, 31 Dec 2021 00:00:00 +0000

A quarter century experience of a paradigm shift to neo-liberal economic policies and the subsequent development agenda were instrumental in creating tangible growth as well as new forms of marginalisation and displacement in India. This dichotomy led to many studies which examined the nature of public responses to mass media coverage of various components pertaining to this larger issue. This study has focused on the Vizhinjam International Seaport Project of Kerala (a south Indian State) and the perceptions of the fishing community living there towards this project as negotiated through the mass media coverage. Consequently the media-driven perceptions among the fishing community and their real view about these issues or factors were analysed separately through a field study. It was observed that their perceptions about this massive infrastructural project were not primarily conditioned by the mass media coverage. It was revealed that, although media coverage was strident in portraying the project as an 'imperative' for development, it was not helpful in allaying the fears of displacement and marginalisation among the fisherfolk. Despite being exposed to the chances of embracing 'modern lifestyles' by migrating to jobs other than in the fishing sector, the community was not persuaded to do so. Thus the study points towards the critical necessity of engaging in a truly participatory communication with the primary stakeholders right from the formative stages of development programmes and projects.

Isolation of Low Polar Hydrocarbons and Phenoxy Acetic Acid from Melicope Denhamii Leaves

SONY GEORGE — Fri, 31 Dec 2021 00:00:00 +0000

Mature Leaves of Melicope denhamii were powdered for sequential extraction using petroleum ether and acetone solvents. The extracts obtained were subjected to column chromatography to yield three isolates (1-3). Isolates 1 and 2 were characterized using GC-MS analysis as they were hydrocarbon mixtures. GC-MS analysis identified thirteen constituents from isolate 1, in which heptacosane (24.03%), hexacosane (12.47%), hexadecane (10.18%), octadecane (9.31%), pentacosane (6.12%), tetracosane (3.25%), 1-octadecene (3.14%) were identified as the major compounds. Hexacosane (30.61%), heptacosane (13.02%), octacosane (13.03%), hexadecane (7.11%), tetradecane (5.71%), octadecane (5.13%) and pentacosane (4.01%) were identified as the major compounds in isolate 2. The structure of third isolate was identified using UV, IR, ¹³C, ¹H- NMR, DART-MS methods as 4-Octylphenoxy-acetic acid, which was the first report from this plant.

Biological Evaluation of a Novel Potentially Tridentate Schiff Base and its Selected Transition Metal(II) Complexes

Niecy Elsa Mathews, Kochukittan Mohanan — Fri, 31 Dec 2021 00:00:00 +0000

A Schiff base ligand was synthesized by the condensation of antipyrine-4-carboxaldehyde with 2-amino-3-carboxyethyl-4,5,6,7-tetrahydrobenzo[b]thiophene and its Co(II), Ni(II), Cu(II) and Zn(II) complexes were prepared by microwave assisted solvent free synthesis. The biological activity of the prepared ligand and the metal complexes was assessed by in-vitro testing of their effect on the growth of various strains of bacteria and fungi. A gel electrophoresis assay demonstrated the ability of the complexes to cleave the pUC19 DNA. The alpha amylase inhibitory activity of the ligand and the metal complexes were evaluated and found that metal complexes possess higher activity than the ligand.

Entrepreneurial Traits and Entrepreneurship Development Programmes: The Linkages

Daisy Samuel — Fri, 31 Dec 2021 00:00:00 +0000

An individual’s success at any work or activity depends on his competency for that particular task. In other words a person’s efficiency or superior performance is based on his certain underlying traits or competencies. Therefore what makes a person suitable or otherwise unsuitable for undertaking a task or responsibility is his personal traits. So is the case of an entrepreneur. The underlying traits which enable a person to perform well in the field of entrepreneurship are called entrepreneurial traits. One’s traits are a compound of knowledge, skill and motives. When knowledge and skills can be acquired through reading and practice motives are the inner urge which drives a person to an action. The irony in relation to the personal traits is that one may be at many times unconscious of such competencies. In such situations it becomes imperative that the person is made to identify such innate traits and tuned to excellence.

Repercussions Ensuing COVID 19 Pandemic in Portfolio Management of Individual Investors

Kavitha Gopan B, Regina Sibi Cleetus — Fri, 31 Dec 2021 00:00:00 +0000

Novel coronavirus created repercussions in the economy, which affected the investors, public, and policymakers. It affected the financial market drastically. Individuals in different parts of the world struggled, and its effect on the stock market is inevitable. Investors should first determine their risk tolerance level and invest to generate maximum profit. This paper aims to understand the influence of COVID 19 on individual investors' investment and financial decisions. Data were collected from 60 individual respondents using purposive sampling. Individuals with salaried and business occupational status were included in the study. It is identified that the government's lockdown restrictions severely impacted individuals' income and directly affected savings and investment behaviour. Investors were identified to prefer savings options compared to investment instruments, and they are identified to prefer Bank deposit, insurance, post office savings scheme and gold. Individuals prefer mutual funds more due to their liquidity, professional expertise, and reliability among investment instruments. It is concluded that the COVID 19 pandemic changed the risk preference of individual investors as their preference shifted from risky assets to risk-free assets. In contrast, some individuals observed it as a golden opportunity to invest.

THE ROLE OF TRIBAL CO-OPERATIVE SOCIETIES IN THE DEVELOPMENT OF TRIBAL COMMUNITIES IN THIRUNELLY

MANU M.M, Ratheesh R — Fri, 31 Dec 2021 00:00:00 +0000

This paper discusses the socioeconomic benefits received by members of tribal cooperative organisations in Thirunelly, Kerala's Wayanad district. The paper's major goal was to figure out what Thirunelly Scheduled Tribe Service Co-Operative Society members get in terms of socioeconomic benefits. The study focuses primarily on the significant socioeconomic benefits received by Thirunelly Scheduled Tribe Service Co-Operative Society members. The information for this study was gathered from 115 people in Kerala's Thirunelly Panchayath. The analysis was conducted using the arithmetic mean, standard deviation, and ANOVA analysis, and it was discovered that members of tribal cooperative organisations enjoy a variety of socioeconomic benefits. The purpose of this study is to determine whether there is a substantial difference in the social advantages received by members of the tribal group.

Fuzzy Rule Based Bifurcation of Noise

ANUSHA EDWIN — Fri, 31 Dec 2021 00:00:00 +0000

Muzzle patterns of animals are uneven features of their skin surface. They are unique for every animal like finger prints of human. Hence these muzzle patterns can be used to identify cattle. Noise is any unwanted component in an image. It is important to segregate noise in the of pattern recognition. This paper propound a method for the segregation of salt and pepper noise based on mathematical ways using fuzzy rules from muzzle images. The proposed Fuzzy operator consists of two modules viz. Detection module and Adaptation module. A triangular shaped fuzzy set described by a two parameter membership function is used for fuzzy reasoning. 13 fuzzy rules are applied for each pixel element and an output is induced in detection module. In adaptation module is further reduced and it is added with input pixel value to get output pixel value. This method is able to perform a very strong noise cancellation while preserving muzzle image details. Various non-linear filters such as Median Filter, SDROM Filter, PSM Filter is compared with Fuzzy Filter and is getting better results in terms of PSNR values and SSIM Values.

Fuzzy Mathematical Technique to Bovine Feature Extraction and Identification

ANUSHA EDWIN — Fri, 31 Dec 2021 00:00:00 +0000

A feature extractor which is rotation-invariant detector and descriptor, using fuzzy- SURF (Speeded-Up Robust Features) is presented. Fuzzy SURF approximates or even outperforms the schemes with respect to repeatability, distinctiveness, and robustness, which can be computed and compared much faster. Nose patterns are the asymmetrical features of the skin surface of bovine. The nose pattern can considered as a biometric identifier for bovine. This is done by relying on integral images for image convolutions; by building on the strengths of the leading existing detectors and descriptors (specifically, using a Hessian matrix-based measure for the detector, and a distribution-based descriptor); and by matching with fuzzy similarity measure. This leads to a combination of novel detection, description, and matching steps. The paper encompasses a detailed description of the detector and descriptor and then explores the effects of the most important parameters.

A study of India’s rural development programmes

SOUMYA G.S, DAISY SAMUEL — Fri, 31 Dec 2021 00:00:00 +0000

Rural development has gained international attention, particularly among developing countries, and it is critical for a country like India. Rural development focuses on the development of rural economies that are suffering from severe poverty and effectively seeks to increase their production. It also emphasises the importance of addressing several critical concerns that impede village economies growth and improvement. The Indian government has announced a number of rural development projects. Housing is a big issue in rural India, as is the lack of infrastructure in villages and towns to connect communities via all-weather roads and the lack of employment prospects in villages. The government of India has announced the Pradhan Pmantri Awas Yojana Gramin (PMAY-G) Scheme to provide houses, the Pradhan Mantri Gram Sadak Yojana(PMGSY) scheme to build roads, and the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) to provide employment to rural people in this paper. These three programmes are critical to India’s rural development. According to the report, 44.54 lakh residence were built under the PMAY-G scheme during 2017-18, compared to a target of 1.00 crore houses by March 2019. In 2017-18, the speed of PMGSY road construction hit an eight-year high of 134 kilometres per day. Compared to an average of 73 kilometres from 2011 to 2014. During the financial year 2017-18, MGNREGA supplied employment to 5.12 crore households by producing more than 234.25 crore person days of wage employment encompassing 177 lakh jobs.

Decoding Autonomy in Rohinton Mistry through Diasporic Encounters

DIVYA JOHNSON — Fri, 31 Dec 2021 00:00:00 +0000

Through diasporic cross cultural encounters, an individual is capable of asserting his personal autonomous self. The environment to which a person is exposed to influences the life experiences and behaviours. This autonomous self can in turn help the individual in asserting his self will and develop himself into a creative self determined person. By scrutinising Rohinton Mistry’s “Swimming Lessons”, it could be discerned how he has successfully portrayed a person caught in the diasporic space. Through a close reading of the text it could also be identified how the protagonist gets accustomed to the new culture and how he evolves into an autonomous body willing to see what is ‘inside’ having seen what is happening ‘outside’ his worldview. By employing the theories of personal autonomy, and diaspora, it could be stated that a migrant self can develop into a creative autonomous individual able to come out as an autonomous creative self.

A STUDY OF OUTBOUND TOURISM FROM INDIA

REGINA SIBI CLEETUS, SHOJI VARGHESE — Fri, 31 Dec 2021 00:00:00 +0000

India is currently a net exporter of tourism but this trend is expected to change in the near future. Very soon India would join the league of countries whose growth of outbound tourism would be greater than that of inbound tourism, thereby becoming a net importer of tourism. There are several reasons for the growth of outbound tourism including increase in the standard of living of Indians. While inbound tourism is a source of foreign exchange and a positive stroke for Gross Domestic Product (GDP), employment and tax revenue, outbound tourism is a form of import and its effect on the country is largely in the opposite direction. Though this is the situation outbound tourism from India is a topic that is extremely under researched. Hence an attempt is made here to understand the trend of outbound tourism based on the official statistics of Indian National Departures (INDs) from India during the period 2001-2020. It throws light on the top destination countries of Indian nationals and also the main purpose of their visit.

Fuzzy detour geodetic iteration number and Fuzzy detour number of a fuzzy graph

LINDA J.P — Fri, 31 Dec 2021 00:00:00 +0000

In this paper the concepts of fuzzy detour closure, fuzzy detour geodetic iteration number, fuzzy detour convex set, fuzzy detour geode tic cover, fuzzy detour geodetic basis, and fuzzy detour geodetic number of a fuzzy graph are introduced and some related results are obtained.

Study of AlxZn1-xFe2O4 (x = 0.00, 0.03,0.07) nanoparticles on MCF-7 Cancer cells

JYOTHISH B, GREESHMA P RAJJEEV — Fri, 31 Dec 2021 00:00:00 +0000

Pure and Aluminium substituted zinc ferrite catalysts were prepared by the co-precipitation method successfully. The structural and optical properties of materials were characterized by powder X-Ray Diffraction (XRD), scanning electron microscopy (SEM), Energy Dispersive X - Ray Spectroscopy (EDAX), Fourier transform infrared (FTIR) and UV–visible spectrophotometer (UV–vis). In XRD analysis, with increase in the concentration of Al-ZnFe₂O₄ crystalline size increases while the lattice constant decreases. The two absorption bands

Problems faced by women entrepreneurs in Wayanad

MANU M.N, RATHEESH R — Fri, 31 Dec 2021 00:00:00 +0000

This paper evaluates the problems faced by women entrepreneurs in Wayanad district Kerala. Women Entrepreneurs may be defined as a woman or a group of women who commence and operate a business venture. The major focus of the paper was to identify the problems faced by women entrepreneurs in the course of starting and managing enterprises and to find out whether the women entrepreneurs are satisfied with the guidance and support provided to them by the government. The data for the study was collected from 50 registered women entrepreneurs in Wayanad district, Kerala using a questionnaire. The study identifies various issues and challenges faced by women entrepreneurs in Wayanad district and the level of satisfaction on government assistance, enjoyed by the women entrepreneurs and suggest various measures to overcome the issues and challenges as well as improving the government support for women entrepreneurs.

Screening of mushrooms from exotic locales for laccase production: Studies on the enzyme from Amanita sp. on azo dye degradation.

ANANTHU A, RAKHI RAJ R.S, RENJU KRISHAN R.V — Fri, 31 Dec 2021 00:00:00 +0000

The present study focused on screening of various mushrooms collected from exotic locales for laccase production using SSF and SmF. The molecular identification of the potent strain was done by 18s rRNA amplification using ITS primers, ITS1(Forward) and ITS 4 (Reverse). The sequence showed 99% similarity with Amanita sp. with a query coverage of 98%. This strain was selected for further studies including partial purification, laccase immobilization and dye degradation studies. Partial purification through ammonium sulphate precipitation showed maximum activity in 60% ammonium sulphate fraction. The extent of purification was analyzed by doing SDS-PAGE. Activity staining of non reducing SDS gel showed the presence of heterodimer having molecular weight of ~60kDa(Band 1) and 40 kDa (Band 2). Enzyme characterization of partially purified laccase was performed. Optimum temperature of laccase enzyme was found to be 50°C and optimum pH was found to be 4. The partially purified enzyme preparation from SSF was used for immobilization studies. The enzyme activity of laccase immobilized calcium alginate beads was found to be 0.8 U/10 mg. The ability of the immobilized laccase in dye degradation was analysed using 5mM methyl orange solution with 3g (~250U) of immobilized laccase. The result observed was good. An ~ 50% dye degradation was observed even in the first six hours and more than 80% of dye got degraded in 24 hours of enzyme treatment.

PENETRATION OF MUTUAL FUNDS IN INDIA- A STUDY ON SALARIED CLASS INDIA

GREESHMA R.B, RATHEESH R — Fri, 31 Dec 2021 00:00:00 +0000

Mutual fund investment has emerged as a major investment avenue especially among the salaried persons. A well informed and learned investment can utilize mutual fund as the most profitable avenue. However the salaried persons are still mainly considering the traditional avenues like savings bank account and fixed deposit account for their investment. Less awareness is observed in the case of mutual fund and shares by providing information about the benefits of mutual fund more investor can attracted towards mutual fund investment. Through effective utilization of mutual fund Investment Avenue, the salaried persons can invest their savings most profitably.

Bc Infrared-Transparent Nanostructured Nd0.2Y1.8O3 Synthesized by a Modified Combustion Technique

BINJU RAICHEL BABY, SWAPNA Y.V, STEFFY MARIA JOSE — Fri, 31 Dec 2021 00:00:00 +0000

Infrared transparent windows found applications in strategic space and defence missions. Cubic Y₂O₃ is a potential infrared transparent candidate due to its large infrared cut-off, high corrosion resistance, absence of birefringence, high mechanical strength, high thermal stability and low emissivity at elevated temperatures.A modified combustion synthesis was effectively utilised to synthesise nanostructured Nd_0.3Y_1.7O₃. By susceptor assisted microwave heating the sample was sintered to 98.6% of the theoretical density at 1510^oC for a soaking duration of just 20 minutes without the application of pressure or sintering additives. The reduced grain size of 0.53 0.01 µm achieved by the susceptor assisted sintering technique is a remarkable result in the fabrication of high quality infrared transparent windows. The high load independent hardness of 8.21 GPa attributes to the reduction in grain size achieved by the microwave sintering.

Phytochemical analysis and anti-biofilm activity of Carica papaya leaves against Serratia marcescens, Pseudomonas aeruginosa, Vibrio cholera, and Enterococcus faecalis.

ARYA J.S, GOKUL M, GOKUL M, KRISHNAMAURALI R.V, LINI N — Fri, 31 Dec 2021 00:00:00 +0000

Screening plant extracts for discovering new compounds effective in treating bacterial infections has been of great interest to scientists. Phytochemical plant extracts have shown direct antibacterial activity by affecting bacterial growth and metabolism. An EPS (extracellular polymeric substance) matrix protects a biofilm, a structural form of a microbial group. Biofilms are believed to be the major cause of infections and play an essential role in the development of drug resistance. In this study, we investigated the phytochemical composition and anti-biofilm properties of papaya (Carica papaya L.) leaf extract. The preliminary results of our studies indicate that papaya leaf extract contains a variety of bioactive compounds, including triterpenes, steroids, coumarins, quinones, and tannins. These extracts were able to prevent biofilm formation in Serratia marcescens, Pseudomonas aeruginosa, and Vibrio cholera. This study suggests that papaya leaf extracts can be used to develop anti-biofilm agents to control infections caused by these pathogens and prevent the formation of biofilms on medical devices.

TRIPLE BOTTOM LINE APPROACHES OF HOSPITALITY INDUSTRY IN INDIA

MANASSE BENNY — Fri, 31 Dec 2021 00:00:00 +0000

Indian tourism and hospitality industry has emerged as one of the key drivers of growth among the service sectors in India. Hotels represent the largest segment of hospitality services in India. The impact of hotel industry on various sectors is estimated to be substantial and the growth of hospitality business depends on the expansion of the number and capacities of the hotel rooms. With the change in preference and behavior of customers, hotels have customized facilities and services to maximize efficiency and yield. “Hospitality with responsibility” is the present need and most hoteliers are begun to ‘green up’ their operations with triple bottom line (TBL) approaches. It not only focuses on the economic value of the hotel but also the contribution towards environment and society. This paper is an attempt to understand the initiatives of hospitality firms in India which set their goals based on profit, planet and people as they realized the tourist’s commitment toward sustainable development.

IMPACT OF COVID-19 ON KERALA AGRICULTURE SECTOR

RAJESH R, ARUN LAWRENCE — Fri, 31 Dec 2021 00:00:00 +0000

Kerala's economy has natural strengths and capacities that have helped it overcome a race of challenges in recent times. Cataracts, conditions analogous to Nipah contagion infection, cyclones analogous to Okhi, and an epidemic outbreak due to COVID19 in 2020 are all possibilities. In response to these enterprises, the government has launched a number of programmes to meliorate the lives of depressed groups analogous as women, children, listed estate and listed lineage populations, workers in unorganised industriousness, and the elderly. Kerala's economy has natural strengths and capacities that have helped it overcome a race of challenges in recent times. Cataracts, conditions analogous to Nipah contagion infection, cyclones analogous to Okhi, and an epidemic outbreak due to COVID19 in 2020 are all possibilities. In response to these enterprises, the government has launched a number of programmes to meliorate the lives of depressed groups analogous as women, children, listed estate and listed lineage populations, workers in unorganised industriousness, and the elderly. Afflictions and afflictions are distinguished by the cumulative frequency that grows swiftly, firstly in an exponential form and also places off, absolutely criteria related to Covid-19 from a large cohort of countries encyclopedically, or for the cohort of countries and union homes with India, with varying population sizes, population age structures, quality of health care installations, per capita income, reduplication numbers, and so on are dispersed within upper and lower bounds. That is, it has directly intruded on the global economy's growth process and immobilised huge sectors of the economy by causing recession and despair. The current paper extends beyond the influence of COVID 19. The agricultural sector can be bettered by producing a crossbred of foreign and original technology. This provides an occasion to increase domestic product and consumption of food goods analogous as crops, vegetables, husbandry, and other industries. However, query, fear, If precautions are not taken.

Experimental and theoretical investigations of intermolecular interactions of a second order NLO crystal: 8-Hydroxyquinolinium salicylate

BINIMOL MARY MATHEW, SUMA S, SUDARSUNAKUMAR M.R — Fri, 31 Dec 2021 00:00:00 +0000

Multicomponent salt crystal of 8-hydroxyquinolinium salicylate has been synthesised by solid-state grinding method and the structure was confirmed by single crystal XRD analysis. The functional groups were identified by FT-IR spectrum. UV-Visible analysis reveals the optical transparency of the crystal in the visible region. The thermal stability of the crystal was investigated using TG/DTG analysis. Photoluminescence spectrum shows green emission. HOMO-LUMO analysis performed by B3LYP method at 6-311++G (d,p) basis set reveals charge transfer interactions in the molecule. Hirshfeld surface analysis and NCI plots were employed to identify the non-covalent interactions responsible for crystal packing. Second harmonic generation of the compound was investigated using urea as reference.

Detour number of a graph

LINDA JP — Fri, 31 Dec 2021 00:00:00 +0000

The concepts of detour d-critical graphs, detour d-decreasing graphs, detour d-increasing graphs, detour d-changing graphs and detour diameter minimal graphs are introduced by Linda J. P and M. S. Sunitha in [7]. In this paper a characterization of detour d-changing graphs is obtained. The concepts of detour trail number and detour number are introduced. Then detour trail number and detour number of some well known graphs are obtained.

Blowin in the Wind’ with Bob Dylan- Dylan’s Poetic Impact on American Society with an Analysis of the Poetic Expressions of Select Five Songs

RASHMI S PILLAI, SHIRLEY STEWART — Fri, 31 Dec 2021 00:00:00 +0000

The Nobel Prize for Literature, 2016 must have come in for as a surprise because it was awarded to the American singer and song-writer, Bob Dylan. But though his work does not fit into the literary canons of poetry, prose or short story, which the prize used to recognize traditionally; he has been acclaimed and appreciated "for having created new poetic expressions within the great American song tradition”, (Danius). Inspired by the American musician and song writer Woody Guthrie, Dylan entered the New York music scene in 1961 with his songs which were doused in protest against contemporary American lifestyle and society. His lyricism has been called exquisite with his timeless concerns and subjects and his great influence. They also had a poetic angle about them. This paper proposes to analyse the kind of poetic expressions which Dylan used in the selected five songs namely Blowin’ in the Wind, Knockin on Heaven’s Door, A Hard Rain’s A-Gonnafall, Like a Rolling Stone and The Times they are A-Changein; keeping in purview the shifting paradigms in contemporary poetry and tries to fathom why Dylan was chosen from among many popular short lists, as the Nobel Prize Winner for Literature, 2016.