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ThesisItem Restricted 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, KapurIFRS 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 IFRSThesisItem Open Access MEDICAL TOURISM: CUSTOMER SATISFACTION TOWARDS SELECTED HOSPITALS IN NORTHERN REGION OF INDIA(PAU Ludhiana, 2012) Manik Suri; Pratibha, GoyalThe 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.ThesisItem Open Access EVALUATING FINANCIAL HEALTH OF LEADING CYCLE MANUFACTURING COMPANIES IN INDIA: A Z-SCORE APPROACH(PAU Ludhiana, 2013) Shivani Verma; Y.P. SachdevaThe 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.ThesisItem Open Access Performance of moving average based technical Signals: A study of selected commodity future indices(Punjab Agricultural University, Ludhiana, 2013) JasleenThe research project entitled “Performance of moving average based technical signal: A study of selected commodity future indices” was undertaken with the objectives to study the performance of technical indicators: moving average and moving average convergence divergence in four commodity future indices namely MCX Comdex, MCX Metal, MCX Energy and MCX Agri. For the purpose of achieving the objectives data was collected for each trading day for a period from 1st January 2007 to 31st December 2011. Relatively higher returns were observed in short term moving averages and medium term moving averages. Returns were significantly different among various types of DMA only in MCX Metal. MACD generated returns were also found to be significantly different among various types of indices with MCX Comdex yielding maximum positive returns. .ThesisItem Restricted A Comparative Analysis of NPAs in Punjab National Bank and State Bank of India(Punjab Agricultural University, Ludhiana, 2013) Sethi, BhawnaThe study was conducted to analyze the preferred loan portfolios of the selected banks for which the secondary data was used. The study was carried out using five years data collected from annual reports of the selected banks, Reserve Bank of India annual report, monthly bulletins of RBI, articles and research papers, books, articles published in newspaper, Reports on Trend and Progress of Banking in India, various journals and magazines, CMIE Reports and browsed information from related websites. The study highlighted that agricultural sector had the maximum NPAs in Punjab National Bank and there was a significance difference in NPAs of different sectors of this bank. The non-priority sector had the maximum NPAs in case of State Bank of India and there was a significance difference in NPAs of different sectors of this bank. To find the factors responsible for the growth of NPAs for which the primary data was used. Primary data was used in the study where the respondents were interviewed personally after telling them about the objective of the study. The respondents were asked about the factors responsible for the growth of NPAs in their respective banks. A sample size of 10 people from each bank was taken to meet the objective of the research. The study highlighted that both internal and external factors were the reasons for the growth of NPAs and necessary steps should be taken to than to face the hazardous results.ThesisItem Restricted A STUDY OF RELATIVE PERFORMANCE OF SCHEDULED COMMERCIAL BANKS IN INDIA(Punjab Agricultural University, Ludhiana, 2011) Aggarwal, ShifaliThe present study was undertaken to measure and compare the relative efficiencies of selected Scheduled Commercial Banks (SCBs) in India. Main objectives of the study were to compute the relative efficiencies of selected SCBs and to identify the benchmarks for the inefficient Decision Making Units (DMUs) using Data Envelopment Analysis (DEA). Set considered for analysis consisted of eight Public Sector Banks and four Private Sector Banks with period of analysis covering 16 years from 1995-2010. Results indicate that State Bank of India, Oriental Bank of Commerce, HDFC Bank, ICICI Bank, Indusind Bank and Jammu & Kashmir Bank were found to be efficient throughout the period of analysis and Allahabad Bank and Union Bank of India were found to be inefficient during the period of analysis. Malmquist TFP index was used to measure productivity change and to decompose this productivity change into technical change and technical efficiency change. Upward shifts of total factor productivity on account of technology change was witnessed in the year 2002 and 2009 with the growth rate 13.2% and 12.8% respectively. Changes in productivity in these years can be explained on account of use of information technology in the banking sector.ThesisItem Open Access Adoption of Health Insurance: A Study of Rural And Urban Population of Ludhiana District(Punjab Agricultural University, Ludhiana, 2011) Manisha KansalThis study entitled “Adoption of health insurance: A study of rural and urban population of Ludhiana district”, aimed to examine awareness and preferences of individuals regarding health insurance .The study also aimed to explore the factors and constraints in the adoption of health insurance in both rural and urban population of Ludhiana District. Survey method was employed for fulfilling the objectives of the study. A pre structured non-disguised questionnaire was administered to 60 individuals in urban areas and 60 individuals in urban areas thus making a total sample size of 120. Both type of individuals whether they have already taken health insurance or not were included in the study. Analysis was done using appropriate statistical tools like mean score, Z-test, t-test ANOVA etc. The results revealed that majority of the respondents in both rural and urban areas were moderately aware regarding various aspects of health insurance. Majority of the rural respondents preferred individual health insurance cover where as majority of urban respondents preferred family floater health cover. Majority of the respondents of both rural and urban areas preferred cashless facility of claim settlement to reimbursement plan and preferred government companies for taking health insurance to private companies. The major factor influencing adoption of health insurance on over all basis came out to be’ Increasing health care costs’ whereas major constraint on over all basis came out to be’ Lack of awareness due to low level of education’.ThesisItem Restricted stUDY OF FINANCIAL RISK MANAGEMENT PRACTICES OF EXPORTERS OF LUDHIANA(Punjab Agricultural University, 2011) navdeep kaur; Aggarwal, navdeepThe research project ―A study of financial risk management practices of exporters of Ludhiana‖ was undertaken with the objectives of studying the attitude towards financial risk management and the practices for the same. The study was focused on engineering and apparel exporters of Ludhiana. The data was collected from 25 exporters of apparel and engineering each, thereby. The analysis indicates that risk management is considered very important. Though the firms try to manage the financial risks, but still they are not able to combat it fully, due to lack of knowledge about the improved techniques of risk management like financial derivatives. It is found, statistically that there is significant difference in attitude of both engineering and apparel exporters regarding risk managementThesisItem Open Access Study of Momentum Investing in 52-Week High and 52-Week Low Stocks(Punjab Agricultural University, 2011) Ruchika Rajpal; Sachdeva, Y.P.Momentum investing in stock markets has been reported in several developed and emerging stock markets. This study entitled “Study of Momentum Investing in 52-Week High and 52-Week Low Stocks”, aimed to empirically examine the momentum investing in selected stocks. In order to achieve the objectives, a total of 250 stocks comprising 50 stocks every year (25 stocks from 52week high stocks and 25 stocks from 52-week low stocks) from NSE stock universe were selected from 2006 to 2010. The adjusted closing prices were obtained and returns were first compared with zero return (raw comparison). Further relative comparisons with the returns of S&P CNX NIFTY, CNX NIFTY JUNIOR and S&P CNX 500 were done for the same time period. The results revealed the presence of nil momentum investing in 52 week high stocks during short term period (30 days). For the intermediate period (90days) and long period (180 days) momentum investing worked particularly in 52 week high stocks. On the other hand in case of 52 week low stocks, momentum investing worked very well in short term period. In term of relative comparison it was found that momentum investing didn’t work at all in 52 week high stocks but was highly effective, although amid slight trend reversals, in 52 week low stocks.