Department of Commerce
Permanent URI for this communityhttps://ir.nbu.ac.in/handle/123456789/2925
The Post Graduate Department of Commerce was established in 1965 with the purpose to promote state of the art teaching and research and in Business Operations and Management. The primary programme offered by the department is Masters in Commerce, with specializations offered in Accounting and Finance, Personnel Management and Industrial Relations , Marketing, Banking and Finance and International finance.
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Item Open Access Relationship between Organizational Role Stress and Stress Consequences—A Study among Postal Employees in West Bengal(University of North Bengal, 2015-03) Sen Gupta, Palas R.; Adhikari, AjoyAn increased interest in the use of role theory has been seen recently to describe and explain the stresses associated with the membership of the organization. This paper aims at identifying the relationship between ORS variables and Stress Consequences among postal employees in West Bengal as postal employees are over burdened with. They deal with customers in massive number every day with very limited physical resources at their disposal. This study covers 614 responses from a sample of postal employees (both departmental and extra-departmental) from various Post offices located in difference areas in West Bengal.Item Open Access Effective Corporate Tax Rates and Role of Accelerated Depreciation Allowance in India(University of North Bengal, 2015-03) Ghosh, Gangotree; Dhar, Samirendra NathWide gaps between Statutory Tax Rates and Effective Tax Rates of companies in India have been observed for more than a decade and the tax base has been eroded through a steadily escalating range of exemptions. The study observes that due to these gaps there has been a substantial loss of tax revenue for the government from corporate taxes. The study examines various variables which influence Effective Tax Rates and bring to focus the role of accelerated depreciation allowance in reducing tax liabilities. Perceptions of corporate tax mangers various aspects of depreciation allowance for tax planning have also been explored in this context.Item Open Access Productivity and Technical Efficiency of Smallholding Tea Plantations in North Bengal− A DEA Analysis(University of North Bengal, 2015-03) Majumdar, Tamash RanjanThe proliferation of small tea growers into non-traditional areas is a very significant phenomenon of tea industry of North Bengal in recent years. The present study has estimated technical efficiency at the level of individual grower using the technique of Data Envelopment Analysis. The result shows that the mean efficiency of DMUs is quite high for the whole sample. However, it varies considerably across different classes of holdings. The study has indicated that there is ample potential for improvements in efficiency performance in terms of realisation of higher yield for all holding sizes of plantations, and especially for the bottom size class.Item Open Access Globalization, Growth, Poverty and Inequality: Perspectives from Eastern Europe and South Asia(University of North Bengal, 2015-03) Ray, Ajit KumarThere are volumes of literature in search of linkages between globalization and poverty. The pro-globalization advocates argue that it led to faster growth, reduction in poverty and in inequality. The anti-globalization critics argue that it led to slower but more volatile growth, increased poverty and inequality. We examined the claim of positive relationship between growth rate with reduction of poverty and inequality. We find the claim that growth reduces poverty and inequality has not been realized. Moreover, positive growth due to globalization either immiserizes the poor or trickles down benefits insignificantly.Item Open Access Globalization and India’s Technology Regime: an Empirical Analysis in the Macroeconomic Perspective(University of North Bengal, 2015-03) Ghosh, Banhi Baran; Sur, DebasishTechnology regime of a country, in its macroeconomic perspective, is best reflected by how technology is acquired and how it is absorbed through sustaining public expenditure on R&D. After liberalisation of the Indian economy in 1991, opportunities have become ripe for the economy to acquire technology from abroad easily at a lower cost. In the present paper, an attempt has been made to study the impact of the import of technology on the public R&D of the Indian economy during the pre-and post- liberalisation periods (1980-81 to 1990-91 and 1991-92 to 2007-2008) on the basis of the Log-linear model of regression analysis.Item Open Access Information Flows between Sectors in Indian Stock Markets(University of North Bengal, 2015-03) Karmakar, MadhusudanThe paper investigates return and volatility spillover mechanism between ten sectors of the Bombay Stock Exchange in India. The study uses cointegration analysis to examine the co-movements between different sectors prices and VAR analysis to investigate the transmission of shocks between different sector returns. A bivariate GARCH model is also used to estimate the volatility spillover mechanism. The findings of the study indicate that there are strong information flows between sectors. The findings have significant implications for investors as well as policymakers.Item Open Access Non-Performing Assets of Commercial Banks: Thorns in the Flesh(University of North Bengal, 2015-03) Chattopadhyay, ParesnathThe article delves into the fact that dependence on bank loan for the entirety of operations of companies is fraught with many problems. Non-Performing Assets of banks have been figuring as thorns in the flesh of not only banks, but also the Government and the Reserve Bank of India. For borrowing enterprises, interest continues to accumulate and in unfavourable externalities banks do not show any understanding of the difficulties faced by the entrepreneurs even when they are serious about payment of bank dues in time. The call by loaner banks and some other circles for the creation of Asset Reconstruction Companies for taking over all the bad loans does not appear to be a consistent solution of the problem .