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  • ThesisItemRestricted
    A STUDY OF PERCEPTION INVOLVED IN IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND IT’S COMPARISON WITH INDIAN ACCOUNTING STANDARDS (IAS)
    (PAU Ludhiana, 2011) Harmandeep Kaur; Sandeep, Kapur
    IFRS is regarded as the uniform reporting language for all concerns and the nations. The study was conducted to compare the existing Indian Accounting Standards with the IFRS. Secondly, study was done to see the perception involved in implementation of IFRS. The practicing chartered accountants, academicians and managers were the respondents of the study. The sample consisted of 30 practicing chartered accountants, 15 managers and 5 academicians. The results of the study revealed that IFRS and the Indian Accounting Standards has a greater degree of variation with respect to disclosures, financial statements, transparency, uniformity and consistency. The respondents perceived that in terms of implementing IFRS; sufficient communication patterns, training programs and management skills were required. It was found that the lack of resources and cost of training the employees were the major bottlenecks in implementing the IFRS
  • ThesisItemOpen Access
    MEDICAL TOURISM: CUSTOMER SATISFACTION TOWARDS SELECTED HOSPITALS IN NORTHERN REGION OF INDIA
    (PAU Ludhiana, 2012) Manik Suri; Pratibha, Goyal
    The study of Medical Tourism: Customer satisfaction towards selected hospitals in Northern Region of India was conducted with the objectives to study various factors like tour and travels services availed, facilities provided by hospitals, types of treatment, expenses incurred on treatment, sources of information etc. which influence respondents’ preferences for Medical treatment, ambience, behavior of doctors and to study variation across different demographic variables. The total sample of 60 respondents was selected taking 15 respondents each from 4 different hospitals. It was found that most important attribute for selection of hospitals. It was found that most important attribute for selection of hospitals was types of treatment, level of satisfaction, expenses on different treatments. The demographic profile of respondents showed not much variation in the preference with regard to the hospitals.
  • ThesisItemOpen Access
    EVALUATING FINANCIAL HEALTH OF LEADING CYCLE MANUFACTURING COMPANIES IN INDIA: A Z-SCORE APPROACH
    (PAU Ludhiana, 2013) Shivani Verma; Y.P. Sachdeva
    The present research was undertaken to evaluate the financial health of leading cycle manufacturing companies in India by using Z-Score approach. The study was carried out using eight years data collected from annual reports of three selected companies viz. Hero Cycles Limited, Avon Cycles Limited, Atlas Cycles Limited. The efficiency of selected companies was evaluated using efficiency ratios and the overall financial performance of the companies was examined using the liquidity, solvency and profitability ratios. The financial health and viability of selected companies was forecasted on the basis of Edward Altman Z-Score. It was found that among three companies, Atlas Cycles Limited was the most efficient company and Hero Cycles Limited showed the best overall financial performance. On the basis of Edward Altman Z-Score, all the three companies were found to be financially viable and their failure in this situation was uncertain to predict. The variability of Hero Cycles Limited was found to be lesser in its Z-Score as compared to other companies under consideration.