The Indian banking sector has witnessed many Mergers and Acquisitions in the recent and past decades. With this context this study analyzed pre and post merger performance of ING Vysya Bank and Kotak Mahindra Bank using CAMEL rating approach system. The quality of assets is an important parameter to gauge the strength of the bank. The prime aphorism behind measuring the assets quality is to ascertain the component of non performing assets NPAs , total investments and total assets. This paper mainly aims to highlight the theoretical background of merger and acquisition and evaluation of assets quality in Indian banking sector and to examine the pre and post merger performance of net NPAs to net advances and gross NPAs to gross advances in ING Vysya and Kotak Mahindra bank. And also, to assess the pre and post merger performance of total investment to total assets and net NPAs to total assets of ING Vysya and Kotak Mahindra Bank. In this paper data has been collected from secondary sources and for the purposes of analysis or to measure adequacy of data applied one sample T Test, descriptive statistics. Finally, this study results net NPAs to net advances, gross NPAs to gross advances, net NPAs to total assets post merger performance was high and improved compared to the pre merger performance of Kotak Mahindra bank. Further the total investment to total assets the post merger performance was less or reduced after ING Vysya Bank merged with Kotak Mahindra Bank. Therefore, there is a significant difference between pre and post merger performance of net NPAs to net advances and total investment to total assets. K. Divya | Dr. P. Basaiah "A Study on Mergers & Acquisitions of Indian Banking Sector" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd45147.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/45147/a-study-on-mergers-and-acquisitions-of-indian-banking-sector/k-divya
A study on merger and acquisition on indian banking sectorvishwank123
ย
The document discusses a study on mergers and acquisitions in the banking sector of India. It provides an overview of the banking industry and history of banking in India. It then outlines the objectives, scope, and limitations of the study, which focuses on analyzing the merger between Oriental Bank of Commerce and Global Trust Bank in 2004. The study examines the reasons for and impacts of mergers and acquisitions on employment, working conditions, and consumers in the Indian banking sector.
A study on merger and acquisition on indian banking sectorvishwank123
ย
The document discusses a study on mergers and acquisitions in the banking sector of India. It provides an overview of the banking industry and history of banking in India. It then outlines the objectives, scope, and limitations of the study, which focuses on analyzing the merger between Oriental Bank of Commerce and Global Trust Bank in 2004. The study examines the reasons for and impacts of mergers and acquisitions on employment, working conditions, and consumers in the Indian banking sector.
A comprative study on return of mutual fund and insurance ulips in indian con...Projects Kart
ย
This document provides an overview and introduction to foreign direct investment (FDI) including:
1. Definitions of key terms like FDI, inward and outward FDI, and direct investors.
2. A brief history of FDI growth since World War 2 and its increasing importance in the global economy.
3. Descriptions of different types of FDI like greenfield investments, mergers and acquisitions, and entry modes.
4. Reasons why FDI is important for companies considering expanding globally, like avoiding trade barriers and increasing production capacity.
The document covers the basic concepts around FDI to provide context for further analysis in the dissertation.
This document is a project report on comparing the non-performing assets of private and public sector banks in India. It includes an introduction describing the growth of NPAs in Indian banks and outlines the objectives of the study. The methodology section notes that descriptive and comparative research methods will be used, analyzing secondary data from selected private and public sector banks. The report appears to analyze trends in NPAs, attempt to identify reasons for high NPAs, and evaluate steps taken to manage and reduce NPAs.
This document provides information about a summer internship project on capital budgeting conducted at Indian Oil Corporation Limited (IOCL) by Meena Akhilesh Kumar. It includes an introduction to IOCL, details about the internship, acknowledgements, an abstract summarizing the project, and a table of contents outlining the report sections. The internship involved analyzing IOCL's capital investment decisions and evaluating projects using financial tools like net present value and internal rate of return to determine the most profitable investments.
A project report on analytical study of foreign direct investment in indiaProjects Kart
ย
This document is a project report submitted for a Master's degree that analyzes foreign direct investment in India. It includes sections on introduction/definitions of key terms, history of FDI, objectives of the study, research methodology, and conclusions/recommendations. The introduction provides definitions of foreign direct investment and outlines its importance for both investing countries and host countries. It notes that FDI has grown significantly in recent decades and outlines several theories for why companies engage in FDI.
The document discusses a project report submitted by Parneet Kaur for her MBA degree from Punjab Technical University. The report examines non-performing assets at the State Bank of Patiala branch in Bhadaur from June-July 2010. It includes certificates, declarations, prefaces, and outlines covering various chapters on concepts of NPAs, their impact on banks, prevention and management of NPAs, and research methodology.
The document provides an overview of mergers and acquisitions in India, including:
1) It describes different types of mergers such as horizontal, vertical, congeneric, and conglomerate mergers. It also describes different types of acquisitions such as friendly, hostile, leveraged buyouts, and bailout takeovers.
2) It explains the legal and regulatory process for M&As in India, including the letter of intent, due diligence, transition agreements, representations and warranties in the agreement, and confidentiality agreements.
3) Key steps in the M&A process include negotiating a letter of intent, conducting due diligence, drafting the merger agreement to address issues found in due dilig
A study on merger and acquisition on indian banking sectorvishwank123
ย
The document discusses a study on mergers and acquisitions in the banking sector of India. It provides an overview of the banking industry and history of banking in India. It then outlines the objectives, scope, and limitations of the study, which focuses on analyzing the merger between Oriental Bank of Commerce and Global Trust Bank in 2004. The study examines the reasons for and impacts of mergers and acquisitions on employment, working conditions, and consumers in the Indian banking sector.
A study on merger and acquisition on indian banking sectorvishwank123
ย
The document discusses a study on mergers and acquisitions in the banking sector of India. It provides an overview of the banking industry and history of banking in India. It then outlines the objectives, scope, and limitations of the study, which focuses on analyzing the merger between Oriental Bank of Commerce and Global Trust Bank in 2004. The study examines the reasons for and impacts of mergers and acquisitions on employment, working conditions, and consumers in the Indian banking sector.
A comprative study on return of mutual fund and insurance ulips in indian con...Projects Kart
ย
This document provides an overview and introduction to foreign direct investment (FDI) including:
1. Definitions of key terms like FDI, inward and outward FDI, and direct investors.
2. A brief history of FDI growth since World War 2 and its increasing importance in the global economy.
3. Descriptions of different types of FDI like greenfield investments, mergers and acquisitions, and entry modes.
4. Reasons why FDI is important for companies considering expanding globally, like avoiding trade barriers and increasing production capacity.
The document covers the basic concepts around FDI to provide context for further analysis in the dissertation.
This document is a project report on comparing the non-performing assets of private and public sector banks in India. It includes an introduction describing the growth of NPAs in Indian banks and outlines the objectives of the study. The methodology section notes that descriptive and comparative research methods will be used, analyzing secondary data from selected private and public sector banks. The report appears to analyze trends in NPAs, attempt to identify reasons for high NPAs, and evaluate steps taken to manage and reduce NPAs.
This document provides information about a summer internship project on capital budgeting conducted at Indian Oil Corporation Limited (IOCL) by Meena Akhilesh Kumar. It includes an introduction to IOCL, details about the internship, acknowledgements, an abstract summarizing the project, and a table of contents outlining the report sections. The internship involved analyzing IOCL's capital investment decisions and evaluating projects using financial tools like net present value and internal rate of return to determine the most profitable investments.
A project report on analytical study of foreign direct investment in indiaProjects Kart
ย
This document is a project report submitted for a Master's degree that analyzes foreign direct investment in India. It includes sections on introduction/definitions of key terms, history of FDI, objectives of the study, research methodology, and conclusions/recommendations. The introduction provides definitions of foreign direct investment and outlines its importance for both investing countries and host countries. It notes that FDI has grown significantly in recent decades and outlines several theories for why companies engage in FDI.
The document discusses a project report submitted by Parneet Kaur for her MBA degree from Punjab Technical University. The report examines non-performing assets at the State Bank of Patiala branch in Bhadaur from June-July 2010. It includes certificates, declarations, prefaces, and outlines covering various chapters on concepts of NPAs, their impact on banks, prevention and management of NPAs, and research methodology.
The document provides an overview of mergers and acquisitions in India, including:
1) It describes different types of mergers such as horizontal, vertical, congeneric, and conglomerate mergers. It also describes different types of acquisitions such as friendly, hostile, leveraged buyouts, and bailout takeovers.
2) It explains the legal and regulatory process for M&As in India, including the letter of intent, due diligence, transition agreements, representations and warranties in the agreement, and confidentiality agreements.
3) Key steps in the M&A process include negotiating a letter of intent, conducting due diligence, drafting the merger agreement to address issues found in due dilig
Comparative analysis of non performing assets of public and private sector banksNamita Garg
ย
This document is a project report submitted by Namita for the completion of an MBA degree. The report analyzes and compares the non-performing assets (NPAs) of public sector banks and private sector banks in India. The report contains five chapters - an introduction to the Indian banking sector and NPAs, a literature review, research methodology, data analysis and interpretation, and findings, suggestions and conclusion. Tables of data on NPAs, loan compositions, and correlations between profits and NPAs of public and private sector banks are included. The goal of the report is to analyze differences in NPAs between public and private banks in order to understand bank performance and issues.
Commercial paper (CP) is an unsecured, short-term debt instrument issued by corporations to meet short-term liabilities. CP was introduced in India in 1990 to provide highly rated corporations an alternative to bank borrowing. Only reputable corporations with good credit ratings can issue CPs to borrow at lower interest rates than banks and save on financing costs. CPs can be issued for periods between 15 days to one year, making them suitable for meeting working capital or current asset needs.
This document provides an overview of leasing and hire purchase. It defines leasing as a contract where the lessor gives the lessee the right to use an asset for an agreed period in exchange for lease rentals. The key advantages of leasing are saving capital, flexibility, cash flow planning and improved liquidity, while disadvantages include commitment to the contract period and higher fixed costs. Hire purchase allows a purchaser to pay for goods in installments over time, with ownership transferring once fully paid. The document also discusses various lease and hire purchase terms, the history of leasing in India, accounting treatment and myths about leasing.
Reconstitution of a partnership firm means changing the relationship between partners through a new agreement that allows the existing business to continue. There are several modes of reconstitution, including changing existing partners' profit sharing ratios, admitting a new partner, retiring an existing partner, a partner's death, or amalgamating two partnership firms. When partners change their profit sharing ratios, those who gain a larger share must compensate those who sacrifice a portion of their share, usually through payment for a portion of the firm's goodwill.
The document discusses various aspects of dividends, including:
1) Types of dividends such as interim, final, special dividends.
2) Sources of dividends including current year's profits, previous years' undistributed profits, and capital profits.
3) Procedures for declaring dividends including recommendation by the board of directors, approval by shareholders, payment within 30 days of declaration.
consumer perception towards financial services of HDFCsubhamgupta56
ย
Her we have analysis the "Consumer perception towards financial services of HDFC" and try to find out the real aspect and the find the opportunity for the Banking sector.
Dematerialization is the process of converting physical share certificates into electronic form and holding them in a Demat account with a Depository Participant (DP). To dematerialize shares, an investor fills a form with their DP and submits their share certificates. The shares will be credited to their Demat account within 15 days. A Demat account allows investors to buy and sell shares electronically without physical certificates.
The Securities Contracts (Regulation) Act of 1956 was enacted by the Indian Parliament to prevent undesirable transactions in securities markets and promote orderly development. It defines key terms, deals with the recognition and supervision of stock exchanges, and regulates contracts in listed securities. The act was introduced due to a history of stock market crashes and manipulations in India dating back to the 1860s that highlighted the need for regulation to protect investors and support market stability. It has since been amended several times, including in 2012, to further strengthen regulation and incorporate changes.
The impact of merger and acquisition of the performance and growth of banks inBalaramDhara
ย
The document appears to be a project submitted for a Master's degree that examines the impact of mergers and acquisitions on the performance and growth of banks in India. It includes sections on an introduction/overview of the Indian banking sector, the conceptual framework used for the study, a literature review, research methodology, data analysis and interpretation, and conclusions. The project was conducted under the guidance of Dr. Jignesh Dalal to fulfill degree requirements at the University of Mumbai."
MERGERS AND ACQUISITIONS IN INDIAN BANKING SECTORRaku Daku
ย
This document provides an overview of mergers and acquisitions that have occurred in the Indian banking sector. It discusses several major mergers such as HDFC Bank and Times Bank in 1999, ICICI Bank acquiring Bank of Madura, and Global Trust Bank merging with UTI Bank. The motives for mergers are discussed, including improving competitiveness and shareholder value. Recommendations from the Narasimham Committee on banking reforms are summarized, including that mergers should not be used to bail out weak banks but could help strong banks. In conclusion, the Indian banking sector has generally destroyed shareholder wealth while mergers of strong banks tend to create value.
The document outlines a presentation by Kalpeshkumar L. Gupta on regulation of combinations under the Competition Act 2002 in India. The presentation covers an introduction to the Competition Commission of India (CCI), regulations around combinations, recent CCI orders on combinations, and concludes with noting the smooth approval procedure of CCI in its first year of regulating combinations. It also includes two examples of CCI approving major acquisitions by Aditya Birla Group and News Corporation.
Securitization is the process of packaging loans and other receivables into marketable securities that can be sold to investors. It allows originators like banks to transfer assets off their balance sheets in exchange for upfront cash, while still earning fees from servicing the assets. The presentation discusses the securitization process in India, benefits for originators, requirements for success, and challenges facing the Indian securitization market like stamp duties and legal issues. While securitization is growing in India, challenges around legislation and standardization remain.
This document defines and distinguishes between a contract of sale and an agreement to sell under the Sale of Goods Act.
A contract of sale is defined as a contract where the seller transfers or agrees to transfer ownership of goods to the buyer for a price. In a contract of sale, ownership is transferred immediately from the seller to the buyer. An agreement to sell is an executory contract where the transfer of ownership will take place at a future time or subject to conditions.
The key differences between a sale and agreement to sell are: a sale creates legal ownership rights for the buyer while an agreement to sell only creates personal rights; in a breach by the buyer, the seller can sue for the price in a sale but
The document discusses invisible exports, which refers to international trade that does not involve tangible goods, such as services like banking, insurance, and consultancy. Invisible exports are defined as services where a person's skills and knowledge are sold rather than a physical product. The net total of a country's invisible imports and exports is called the invisible balance of trade.
An analysis of consultancy contracts secured by Indian projects abroad from 1995-2001 showed that most were in West Asia (39% by number, 46% by value) and Southeast Asia (22% by number and value). According to 2002 data, India's share of global trade in services was about 1.3% and its share of consultancy exports was about 0
This document summarizes Accounting Standard 11 on the effects of changes in foreign exchange rates issued by the Institute of Chartered Accountants of India. The standard applies to firms conducting foreign currency transactions or translating financial statements of foreign operations. It defines key terms and outlines how to recognize exchange differences arising from foreign currency transactions and operations. Specifically, it states that exchange differences should be recognized as income or expenses in the period they arise, with some exceptions for non-integral foreign operations. The standard also provides guidance on forward exchange contracts and disclosure requirements in financial statements.
The document outlines the key stages in forming a company:
1. Promotion, where an individual called a promoter undertakes initial work to establish the company.
2. Incorporation, which occurs when the company registers with the Registrar of Companies by submitting important documents like the Memorandum and Articles of Association.
3. Capital subscription, where a public company can raise funds from public issue of shares and debentures through steps like SEBI approval and allotment.
4. Commencement of business, the final stage where the company receives a certificate from ROC allowing it to begin operations.
Difference between sale and agreement to selldeepthyk
ย
A sale is a completed transaction where the property passes immediately to the buyer. An agreement to sell is an executory contract where the property transfer is still to occur in the future, once conditions are met. The key differences are:
1) In a sale, the property transfers immediately to the buyer. In an agreement to sell, the property transfer occurs later once all terms are satisfied.
2) A sale creates a right against all (jus-in-rem), while an agreement to sell only creates a right against the individual seller (jus-in-personam).
3) Risk passes with the property in a sale, but remains with the seller in an agreement to sell since the property
The Foreign Exchange Management Act (FEMA) regulates foreign exchange transactions and deals in foreign currency. FEMA aims to facilitate external trade and payments as well as promote an orderly foreign exchange market. The Reserve Bank of India administers FEMA and sets rules on various sections of the act. Only authorized persons such as authorized dealers or money changers can engage in foreign exchange transactions under FEMA. The act prohibits unauthorized dealing in foreign exchange and lays out penalties for contraventions.
The document discusses the importance and contents of a partnership deed. A partnership deed is a legal document that establishes the terms of a business partnership. It outlines details such as partner responsibilities and liabilities, capital contributions, profit/loss sharing ratios, admission/retirement of partners, dissolution of the partnership, and more. Having a written and signed partnership deed is important to avoid misunderstandings and potential legal issues between partners.
Corporate finance manager must take economic and financial decision aimed at maximizing the value creation of the company and also shareholders wealth. Merger and acquisition have been identified as means of survival strategy and sustainable business growth in a distress economy rather than outright liquidation. The study employed an ex-post facto research design with a focus population of twenty four deposit money banks classified into two groups of ten trouble and fourteen sound banks. Six banks that have gone through the second round of consolidation were selected using purposive sampling technique for period of seven years (2008-2014). CAMEL indicators were used to proxy merger and acquisition input while business growth was proxied using performance measurement of ROA. The study employed both descriptive and inferential statistic using multiple regression analysis and analysis of variance to determine whether there is significant relationship between the pre and post-merger CAMEL indicator and performance measures. The study observed a mixed relationship of merger and acquisition proxy by CAMEL on business growth proxy by ROA across the sampled banks. The study concluded that merger and acquisition as survival strategy and sustainable business growth has failed to produce the desired synergistic effects among the sample banks. This negates the theoretical and financial believe that merger and acquisition automatically leads to synergistic gain and value creation for shareholders. The study recommended that the specific input into merger and acquisition in bank the CAMEL indicators should be managed better to have a positive relationship with business growth. Also the bankโs management should be proactive in product diversification, risk management and enhancement of good corporate governance practices.
The document discusses various merger theories that aim to explain the outcomes and motivations behind mergers. It outlines efficiency-based theories where mergers create value through synergies, as well as agency-based theories where mergers occur due to issues like managerial discretion. Some key theories discussed include:
1) Synergy theories where mergers integrate operations and management to reduce costs or improve market power.
2) Agency cost theories where mergers are driven by managerial interests like entrenchment rather than shareholder value.
3) Other theories for mergers include hubris, where acquirers overpay due to overconfidence, and diversification to acquire new capabilities.
Comparative analysis of non performing assets of public and private sector banksNamita Garg
ย
This document is a project report submitted by Namita for the completion of an MBA degree. The report analyzes and compares the non-performing assets (NPAs) of public sector banks and private sector banks in India. The report contains five chapters - an introduction to the Indian banking sector and NPAs, a literature review, research methodology, data analysis and interpretation, and findings, suggestions and conclusion. Tables of data on NPAs, loan compositions, and correlations between profits and NPAs of public and private sector banks are included. The goal of the report is to analyze differences in NPAs between public and private banks in order to understand bank performance and issues.
Commercial paper (CP) is an unsecured, short-term debt instrument issued by corporations to meet short-term liabilities. CP was introduced in India in 1990 to provide highly rated corporations an alternative to bank borrowing. Only reputable corporations with good credit ratings can issue CPs to borrow at lower interest rates than banks and save on financing costs. CPs can be issued for periods between 15 days to one year, making them suitable for meeting working capital or current asset needs.
This document provides an overview of leasing and hire purchase. It defines leasing as a contract where the lessor gives the lessee the right to use an asset for an agreed period in exchange for lease rentals. The key advantages of leasing are saving capital, flexibility, cash flow planning and improved liquidity, while disadvantages include commitment to the contract period and higher fixed costs. Hire purchase allows a purchaser to pay for goods in installments over time, with ownership transferring once fully paid. The document also discusses various lease and hire purchase terms, the history of leasing in India, accounting treatment and myths about leasing.
Reconstitution of a partnership firm means changing the relationship between partners through a new agreement that allows the existing business to continue. There are several modes of reconstitution, including changing existing partners' profit sharing ratios, admitting a new partner, retiring an existing partner, a partner's death, or amalgamating two partnership firms. When partners change their profit sharing ratios, those who gain a larger share must compensate those who sacrifice a portion of their share, usually through payment for a portion of the firm's goodwill.
The document discusses various aspects of dividends, including:
1) Types of dividends such as interim, final, special dividends.
2) Sources of dividends including current year's profits, previous years' undistributed profits, and capital profits.
3) Procedures for declaring dividends including recommendation by the board of directors, approval by shareholders, payment within 30 days of declaration.
consumer perception towards financial services of HDFCsubhamgupta56
ย
Her we have analysis the "Consumer perception towards financial services of HDFC" and try to find out the real aspect and the find the opportunity for the Banking sector.
Dematerialization is the process of converting physical share certificates into electronic form and holding them in a Demat account with a Depository Participant (DP). To dematerialize shares, an investor fills a form with their DP and submits their share certificates. The shares will be credited to their Demat account within 15 days. A Demat account allows investors to buy and sell shares electronically without physical certificates.
The Securities Contracts (Regulation) Act of 1956 was enacted by the Indian Parliament to prevent undesirable transactions in securities markets and promote orderly development. It defines key terms, deals with the recognition and supervision of stock exchanges, and regulates contracts in listed securities. The act was introduced due to a history of stock market crashes and manipulations in India dating back to the 1860s that highlighted the need for regulation to protect investors and support market stability. It has since been amended several times, including in 2012, to further strengthen regulation and incorporate changes.
The impact of merger and acquisition of the performance and growth of banks inBalaramDhara
ย
The document appears to be a project submitted for a Master's degree that examines the impact of mergers and acquisitions on the performance and growth of banks in India. It includes sections on an introduction/overview of the Indian banking sector, the conceptual framework used for the study, a literature review, research methodology, data analysis and interpretation, and conclusions. The project was conducted under the guidance of Dr. Jignesh Dalal to fulfill degree requirements at the University of Mumbai."
MERGERS AND ACQUISITIONS IN INDIAN BANKING SECTORRaku Daku
ย
This document provides an overview of mergers and acquisitions that have occurred in the Indian banking sector. It discusses several major mergers such as HDFC Bank and Times Bank in 1999, ICICI Bank acquiring Bank of Madura, and Global Trust Bank merging with UTI Bank. The motives for mergers are discussed, including improving competitiveness and shareholder value. Recommendations from the Narasimham Committee on banking reforms are summarized, including that mergers should not be used to bail out weak banks but could help strong banks. In conclusion, the Indian banking sector has generally destroyed shareholder wealth while mergers of strong banks tend to create value.
The document outlines a presentation by Kalpeshkumar L. Gupta on regulation of combinations under the Competition Act 2002 in India. The presentation covers an introduction to the Competition Commission of India (CCI), regulations around combinations, recent CCI orders on combinations, and concludes with noting the smooth approval procedure of CCI in its first year of regulating combinations. It also includes two examples of CCI approving major acquisitions by Aditya Birla Group and News Corporation.
Securitization is the process of packaging loans and other receivables into marketable securities that can be sold to investors. It allows originators like banks to transfer assets off their balance sheets in exchange for upfront cash, while still earning fees from servicing the assets. The presentation discusses the securitization process in India, benefits for originators, requirements for success, and challenges facing the Indian securitization market like stamp duties and legal issues. While securitization is growing in India, challenges around legislation and standardization remain.
This document defines and distinguishes between a contract of sale and an agreement to sell under the Sale of Goods Act.
A contract of sale is defined as a contract where the seller transfers or agrees to transfer ownership of goods to the buyer for a price. In a contract of sale, ownership is transferred immediately from the seller to the buyer. An agreement to sell is an executory contract where the transfer of ownership will take place at a future time or subject to conditions.
The key differences between a sale and agreement to sell are: a sale creates legal ownership rights for the buyer while an agreement to sell only creates personal rights; in a breach by the buyer, the seller can sue for the price in a sale but
The document discusses invisible exports, which refers to international trade that does not involve tangible goods, such as services like banking, insurance, and consultancy. Invisible exports are defined as services where a person's skills and knowledge are sold rather than a physical product. The net total of a country's invisible imports and exports is called the invisible balance of trade.
An analysis of consultancy contracts secured by Indian projects abroad from 1995-2001 showed that most were in West Asia (39% by number, 46% by value) and Southeast Asia (22% by number and value). According to 2002 data, India's share of global trade in services was about 1.3% and its share of consultancy exports was about 0
This document summarizes Accounting Standard 11 on the effects of changes in foreign exchange rates issued by the Institute of Chartered Accountants of India. The standard applies to firms conducting foreign currency transactions or translating financial statements of foreign operations. It defines key terms and outlines how to recognize exchange differences arising from foreign currency transactions and operations. Specifically, it states that exchange differences should be recognized as income or expenses in the period they arise, with some exceptions for non-integral foreign operations. The standard also provides guidance on forward exchange contracts and disclosure requirements in financial statements.
The document outlines the key stages in forming a company:
1. Promotion, where an individual called a promoter undertakes initial work to establish the company.
2. Incorporation, which occurs when the company registers with the Registrar of Companies by submitting important documents like the Memorandum and Articles of Association.
3. Capital subscription, where a public company can raise funds from public issue of shares and debentures through steps like SEBI approval and allotment.
4. Commencement of business, the final stage where the company receives a certificate from ROC allowing it to begin operations.
Difference between sale and agreement to selldeepthyk
ย
A sale is a completed transaction where the property passes immediately to the buyer. An agreement to sell is an executory contract where the property transfer is still to occur in the future, once conditions are met. The key differences are:
1) In a sale, the property transfers immediately to the buyer. In an agreement to sell, the property transfer occurs later once all terms are satisfied.
2) A sale creates a right against all (jus-in-rem), while an agreement to sell only creates a right against the individual seller (jus-in-personam).
3) Risk passes with the property in a sale, but remains with the seller in an agreement to sell since the property
The Foreign Exchange Management Act (FEMA) regulates foreign exchange transactions and deals in foreign currency. FEMA aims to facilitate external trade and payments as well as promote an orderly foreign exchange market. The Reserve Bank of India administers FEMA and sets rules on various sections of the act. Only authorized persons such as authorized dealers or money changers can engage in foreign exchange transactions under FEMA. The act prohibits unauthorized dealing in foreign exchange and lays out penalties for contraventions.
The document discusses the importance and contents of a partnership deed. A partnership deed is a legal document that establishes the terms of a business partnership. It outlines details such as partner responsibilities and liabilities, capital contributions, profit/loss sharing ratios, admission/retirement of partners, dissolution of the partnership, and more. Having a written and signed partnership deed is important to avoid misunderstandings and potential legal issues between partners.
Corporate finance manager must take economic and financial decision aimed at maximizing the value creation of the company and also shareholders wealth. Merger and acquisition have been identified as means of survival strategy and sustainable business growth in a distress economy rather than outright liquidation. The study employed an ex-post facto research design with a focus population of twenty four deposit money banks classified into two groups of ten trouble and fourteen sound banks. Six banks that have gone through the second round of consolidation were selected using purposive sampling technique for period of seven years (2008-2014). CAMEL indicators were used to proxy merger and acquisition input while business growth was proxied using performance measurement of ROA. The study employed both descriptive and inferential statistic using multiple regression analysis and analysis of variance to determine whether there is significant relationship between the pre and post-merger CAMEL indicator and performance measures. The study observed a mixed relationship of merger and acquisition proxy by CAMEL on business growth proxy by ROA across the sampled banks. The study concluded that merger and acquisition as survival strategy and sustainable business growth has failed to produce the desired synergistic effects among the sample banks. This negates the theoretical and financial believe that merger and acquisition automatically leads to synergistic gain and value creation for shareholders. The study recommended that the specific input into merger and acquisition in bank the CAMEL indicators should be managed better to have a positive relationship with business growth. Also the bankโs management should be proactive in product diversification, risk management and enhancement of good corporate governance practices.
The document discusses various merger theories that aim to explain the outcomes and motivations behind mergers. It outlines efficiency-based theories where mergers create value through synergies, as well as agency-based theories where mergers occur due to issues like managerial discretion. Some key theories discussed include:
1) Synergy theories where mergers integrate operations and management to reduce costs or improve market power.
2) Agency cost theories where mergers are driven by managerial interests like entrenchment rather than shareholder value.
3) Other theories for mergers include hubris, where acquirers overpay due to overconfidence, and diversification to acquire new capabilities.
Capstone Project on Merger & Acquisition on Banking Sectorsavio basimalla
ย
This document appears to be a student capstone project on mergers and acquisitions in the banking sector. It includes sections on defining mergers and types of mergers, benefits of mergers, laws affecting takeovers and mergers, and the research methodology. The student declares this is their original work submitted for a postgraduate diploma. They acknowledge help from their professor and friends.
This document discusses mergers and acquisitions in the Indian banking sector. It begins by introducing mergers and acquisitions, defining mergers as a combination of two companies into one surviving company that acquires all assets and liabilities, while acquisitions involve one company purchasing a controlling stake in another. It then provides an overview of the Indian banking industry and its structure. The remainder of the document discusses the types, purposes, impacts, advantages and differences between mergers and acquisitions in depth.
Complementarity of Equity and Debt Capital on Profitability of Quoted Consume...ijtsrd
ย
This study ascertained the complementarity of equity and debt capital of quoted consumer goods companies in Nigeria from 2011 2021. Specifically, the study determined the effect of shareholdersโ equity and total liabilities on return on assets, return on equity and earnings per share. Purposive sampling technique was employed to select fourteen 14 consumer goods companies from a population of twenty three 23 quoted consumer goods firms in Nigeria. Panel data were used in this study, which were obtained from the annual reports and accounts of sample firms for the periods 2011 2021. Ex Post Facto research design was employed. Descriptive statistics of the dataset from the sample firms were described using the mean, standard deviation, minimum and maximum values of the data for the study variables. Inferential statistics using Multicollinearity test, Pearson correlation coefficient and Panel least square regression analysis were applied to test the hypotheses of the study. The results showed that shareholdersโ equity has a positive and significant effect on ROA, ROE and EPS respectively at 5 level of significance, while total liabilities has a negative and significant effect on ROA, ROE and EPS, however, significant at 5 level of significance. This study recommended amongst others that an appropriate mix of equity and debt capital should be adopted in order to increase the profitability of consumer goods firms. Chibuike Charles Okudo | Amahalu, Nestor Ndubuisi | Samuel Oshiole "Complementarity of Equity and Debt Capital on Profitability of Quoted Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-2 , April 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd55070.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/55070/complementarity-of-equity-and-debt-capital-on-profitability-of-quoted-consumer-goods-firms-in-nigeria/chibuike-charles-okudo
Mergers and Acquisitions - Project report Girish KhairnarGirish Khairnar
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This document discusses mergers and acquisitions (M&A), providing definitions and explaining the differences between mergers and acquisitions. It outlines the objectives, types, structures, processes, accounting, valuation methods, deal structures, impacts, value creation strategies, pitfalls, disadvantages of M&A. Examples of major M&A deals in the corporate and banking sectors in India are also provided, along with the author's personal experience working on an M&A deal between Varian Medical Systems entities.
Equity Research 16 December 2002AmericasUnited Stat.docxYASHU40
ย
Equity Research
16 December 2002
Americas/United States
Strategy
Investment Strategy
Assessing the Magnitude and
Sustainability of Value Creation
Illustration by Sente Corporation.
โข Sustainable value creation is of prime interest to investors who seek to
anticipate expectations revisions.
โข This report develops a systematic way to explain the factors behind a
companyโs economic moat.
โข We cover industry analysis, firm-specific analysis, and firm interaction.
Investors should assume that CSFB is seeking or will seek investment banking or other business from the covered
companies.
For important disclosure information regarding the Firm's ratings system, valuation methods and potential conflicts of interest,
please visit the website at www.csfb.com/researchdisclosures or call +1 (877) 291-2683.
research team
Michael J. Mauboussin
212 325 3108
[emailย protected]
Kristen Bartholdson
212 325 2788
[emailย protected]
Measuring the Moat 16 December 2002
2
Executive Summary
โข Sustainable value creation has two dimensionsโhow much economic profit a
company earns and how long it can earn excess returns. Both are of prime interest to
investors and corporate executives.
โข Sustainable value creation is rare. Competitive forcesโincluding innovationโdrive
returns toward the cost of capital. Investors should be careful about how much they
pay for future value creation.
โข Warren Buffett consistently emphasizes that he wants to buy businesses with
prospects for sustainable value creation. He suggests that buying a business is like
buying a castle surrounded by a moatโa moat that he wants to be deep and wide to
fend off all competition. According to Buffett, economic moats are almost never stable;
competitive forces assure that theyโre either getting a little bit wider or a little bit
narrower every day. This report seeks to develop a systematic way to explain the
factors that determine a companyโs moat.
โข Companies and investors use competitive strategy analysis for two very different
purposes. Companies try to generate returns above the cost of capital, while investors
try to anticipate revisions in expectations for financial performance that enable them to
earn returns above their opportunity cost of capital. If a companyโs share price already
captures its prospects for sustainable value creation, investors should expect to earn
a risk-adjusted market return.
โข Studies suggest that industry factors dictate about 10-20% of the variation of a firmโs
economic profitability, and that firm-specific effects represent another 20-40%. So a
firmโs strategic positioning has a significant influence on the long-term level of its
economic profits.
โข Industry analysis is the appropriate place to start an investigation into sustainable
value creation. We recommend getting a lay of the landโunderstanding the players, a
review of profit pools, and industry stabilityโfollowed ...
Quantitative Analysis on Financial Performance of Merger and Acquisition of I...IJAEMSJORNAL
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This document summarizes a research article that analyzes the financial performance of mergers and acquisitions of Indian companies. It provides background on mergers and acquisitions (M&A) and financial performance metrics. It then reviews previous literature on the financial effects of M&As. The research methodology examines financial ratios of 10 major Indian M&As from 2006-2011, comparing pre- and post-M&A periods using t-tests. The data analysis section calculates various financial ratios including return on investment, return on long-term funds, and return on assets. It finds some improvement in ratios for a few firms but overall no significant changes in financial performance after the M&As.
Strategic management managing mergers and acquisitionsIJBBR
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This document discusses mergers and acquisitions from a strategic management perspective. It defines mergers and acquisitions, explaining that mergers occur when two equal companies join together under a new name, while acquisitions refer to one company purchasing another. Companies undertake mergers and acquisitions for strategic reasons like entering new markets, increasing revenues and market share, and achieving synergies. Proper screening of potential targets through due diligence is important to ensure mergers and acquisitions are successful and achieve their strategic objectives.
Strategic management managing mergers and acquisitionsIJBBR
ย
In this paper we have discussed what mergers and acquisitions are and how they are a part of any
organizations strategic planning policy. Organizations โmergeโ generally with similar organizations or
โacquireโ weaker organizations, and the essence as to why they do so is that the value of two is greater than
one. They basically merge with or acquire each otherโs strengths and try to overcome one anotherโs
weaknesses thus leading to increased market shares and profitability. We have discussed the various
rationales for mergers and acquisitions like the strategic rationale, speculative rationale, management
failure rationale etc, along with their types that include vertical integration, horizontal integration and
conglomeration. We have also put light on how companies go strategically about mergers and acquisitions.
The merger and acquisition life cycle aided by real examples (case studies) will offer a vivid understanding
of these concepts to the reader.
This document discusses leverage and its impact on firms. It defines different types of leverage including operating, financial, and combined leverage. It then provides an analysis of leverage at Whirlpool India Ltd. Specifically, it finds that Whirlpool has almost no debt and a debt-to-equity ratio of just 0.08. While this means no tax shield from debt, it is a profitable strategy given Whirlpool's large retained earnings and promoter funds. The conclusion recommends Whirlpool could improve its debt-equity ratio to have a better return on equity and refine its capital structure.
Financial Leverage and Shareholders Wealth Creation of Quoted Industrial Good...ijtsrd
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This study ascertain the relationship between financial leverage and shareholders wealth creation of quoted industrial goods firms in Nigeria for a period of thirteen years spanning from 2008 2020. Specifically, this study ascertained the relationship between debt to equity ratio and cash value added. Ex Post Facto research design was employed. The Panel data sets used in this study were obtained from the annual reports and accounts of thirteen 13 quoted industrial goods firms. Descriptive statistics of the dataset from the sampled industrial goods firms was employed to describe using the mean, standard deviation, minimum and maximum values of the data for the study variables. Panel Least Square PLS regression analysis and Hausman test were applied to test the hypothesis of the study. The specific findings showed that there is a significant and positive relationship between Debt to Equity Ratio and Cash Value p value = 0.0003 0.05 . The study recommended inter alia that bankers and debt providers should help industrial goods firms by charging lower cost of debt. The lower cost of debt financing helps to bring down the required rate of return on the capital project being financed, thus, improving its profit margins. Omabu, Stanley Ebuka | Okoye, Pius V. C. | Amahalu, Nestor N. "Financial Leverage and Shareholders Wealth Creation of Quoted Industrial Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47481.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47481/financial-leverage-and-shareholders-wealth-creation-of-quoted-industrial-goods-firms-in-nigeria/omabu-stanley-ebuka
Competitive Advantage And Core Competenciespriyanka
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The document discusses competitive advantage, core competencies, and various corporate strategies. It provides definitions and concepts related to competitive advantage, core competencies, and strategies such as amalgamation, merger, demerger, slump sale, takeover, disinvestment, joint venture, and franchising. Core competencies are unique skills or expertise that provide competitive advantages and allow companies to access new markets. Effective strategies allow companies to optimize their business portfolio.
MERGERS AND ACQUISITIONS PROSPECTS: INDIAN BANKS STUDYpaperpublications3
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This document discusses mergers and acquisitions in the Indian banking sector from 2000-2013. It analyzes the performance of three major banks that underwent mergers - ICICI Bank, State Bank of India, and HDFC Bank. The key findings were that M&As provided some benefits like economies of scale, increased market share and branch networks, and skill/talent transfer between organizations. However, the government should not promote mergers between strong and distressed banks as it can negatively impact the stronger bank's asset quality. The document also provides details on the history and reasons for M&As in Indian banking, as well as specific examples like ICICI Bank's acquisition of Bank of Madura in 2001.
The document discusses corporate restructuring, which involves modifying a company's capital structure or operations when experiencing significant problems or financial jeopardy. It defines corporate restructuring and introduces the topic. It then discusses types of restructuring like financial and organizational restructuring. It outlines reasons for restructuring like change in strategy, lack of profits, or reverse synergy. It also covers characteristics, aspects to consider, and types of restructuring transactions like mergers, divestments, takeovers and more. Finally it discusses benefits of restructuring like increased market share, reduced competition, economies of scale and tax benefits.
Mergers allow banks to achieve economies of scale, reduce competition, and increase pricing power. The advantages of bank mergers include cost savings, risk diversification, and tax benefits. However, mergers can also result in diseconomies of scale, cultural clashes, and job losses. Regulators examine proposed bank merger schemes to protect depositors and ensure the merged bank is financially sound.
This document provides recommendations for developing a sustainable financial system in India. Key recommendations include:
I. Enhancing the financial system's capacity to respond to climate change and sustainable development by driving innovation in banking, insurance, investments and securities.
II. Developing a sustainability-oriented market framework that incentivizes sustainable infrastructure financing, builds skills in the financial sector, incentivizes public sector sustainable investments, boosts efficiency in SMEs, and redirects cross-border financial flows.
III. Implementing regulations and incentives like tax credits to increase equity investment in clean energy, strengthening green financing institutions, expanding priority sector lending to renewable energy, and reforming the National Clean Energy Fund.
IV.
The document discusses the integration of a merger for shareholders. It defines a merger as the combination of two or more companies where one survives and the other is dissolved. Mergers allow for synergy that can increase shareholder value through operating efficiencies and economies of scale. The document outlines the merger process and provides examples of mergers in different industries. It discusses the strategic and business reasons for mergers, including positioning for future opportunities, filling strategic gaps, bargaining purchases, and diversification.
This document discusses corporate restructuring and quality improvement using Six Sigma. It provides an overview of corporate restructuring, including the process, types, needs, objectives and tools. Quality improvement using Six Sigma is then explained, along with its methodology. Finally, the use of Six Sigma at Wipro Technologies is examined, outlining how Wipro implemented Six Sigma and the benefits it reaped.
A Study on Working Capital Management at Penna Cements Pvt Ltd., Boyareddipal...ijtsrd
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Working capital management is the amount of fund which is required to carry out the day to day transactions of an enterprise weather big or small. It may also regard as that position of an enterprise total capital which is employed in its short term operations those operations consist of primarily such items as raw materials, semi finished goods, finished goods, sundry debtors, short term investments etc. thus working capital also refers to all short term assets know as current assets used in day to day operations of an organization. Working capital is regarded as the โlifeblood of businessโ. Every business needs two types of funds long term funds which are required to create production facilities though purchase of fixed assets, like plant machinery, land, building etc. and short term funds for the purchase of raw materials, payment of wages and other day to day expense etc. These funds are also known as working capital or circulating capital or short term capital. Working capital needs are generally financed through outside sources. The main objective of the study is to analyse the various components of working capital of the PENNA CEMENT INDUSTRIES LTD, BOYAREDDIPALLI, ANANTHAPURAM DIST. and to assess the impact of working capital on profitability. The main objectives of the study are to analyse and evaluate the liquidity position of the company and to analyse the components of working capital of the company. S. S. Jyothi | Dr. P. Basaiah "A Study on Working Capital Management at Penna Cements Pvt Ltd., Boyareddipalli, Anantapur Dist" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-6 , October 2022, URL: https://www.ijtsrd.com/papers/ijtsrd51903.pdf Paper URL: https://www.ijtsrd.com/management/other/51903/a-study-on-working-capital-management-at-penna-cements-pvt-ltd-boyareddipalli-anantapur-dist/s-s-jyothi
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The manufacturing industries all over the world are facing tough challenges for growth, development and sustainability in todayโs competitive environment. They have to achieve apex position by adapting with the global competitive environment by delivering goods and services at low cost, prime quality and better price to increase wealth and consumer satisfaction. Cost Management ensures profit, growth and sustainability of the business with implementation of Continuous Improvement Technique like Six Sigma. This leads to optimize Business performance. The method drives for customer satisfaction, low variation, reduction in waste and cycle time resulting into a competitive advantage over other industries which did not implement it. The main objective of this paper โSix Sigma Technique A Journey Through Its Implementationโ is to conceptualize the effectiveness of Six Sigma Technique through the journey of its implementation. Aditi Sunilkumar Ghosalkar "โSix Sigma Techniqueโ: A Journey Through its Implementation" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64546.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64546/โsix-sigma-techniqueโ-a-journey-through-its-implementation/aditi-sunilkumar-ghosalkar
Edge Computing in Space Enhancing Data Processing and Communication for Space...ijtsrd
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Edge computing, a paradigm that involves processing data closer to its source, has gained significant attention for its potential to revolutionize data processing and communication in space missions. With the increasing complexity and data volume generated by modern space missions, traditional centralized computing approaches face challenges related to latency, bandwidth, and security. Edge computing in space, involving on board processing and analysis of data, offers promising solutions to these challenges. This paper explores the concept of edge computing in space, its benefits, applications, and future prospects in enhancing space missions. Manish Verma "Edge Computing in Space: Enhancing Data Processing and Communication for Space Missions" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64541.pdf Paper Url: https://www.ijtsrd.com/computer-science/artificial-intelligence/64541/edge-computing-in-space-enhancing-data-processing-and-communication-for-space-missions/manish-verma
Dynamics of Communal Politics in 21st Century India Challenges and Prospectsijtsrd
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Communal politics in India has evolved through centuries, weaving a complex tapestry shaped by historical legacies, colonial influences, and contemporary socio political transformations. This research comprehensively examines the dynamics of communal politics in 21st century India, emphasizing its historical roots, socio political dynamics, economic implications, challenges, and prospects for mitigation. The historical perspective unravels the intricate interplay of religious identities and power dynamics from ancient civilizations to the impact of colonial rule, providing insights into the evolution of communalism. The socio political dynamics section delves into the contemporary manifestations, exploring the roles of identity politics, socio economic disparities, and globalization. The economic implications section highlights how communal politics intersects with economic issues, perpetuating disparities and influencing resource allocation. Challenges posed by communal politics are scrutinized, revealing multifaceted issues ranging from social fragmentation to threats against democratic values. The prospects for mitigation present a multifaceted approach, incorporating policy interventions, community engagement, and educational initiatives. The paper conducts a comparative analysis with international examples, identifying common patterns such as identity politics and economic disparities. It also examines unique challenges, emphasizing Indias diverse religious landscape, historical legacy, and secular framework. Lessons for effective strategies are drawn from international experiences, offering insights into inclusive policies, interfaith dialogue, media regulation, and global cooperation. By scrutinizing historical epochs, contemporary dynamics, economic implications, and international comparisons, this research provides a comprehensive understanding of communal politics in India. The proposed strategies for mitigation underscore the importance of a holistic approach to foster social harmony, inclusivity, and democratic values. Rose Hossain "Dynamics of Communal Politics in 21st Century India: Challenges and Prospects" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64528.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/history/64528/dynamics-of-communal-politics-in-21st-century-india-challenges-and-prospects/rose-hossain
Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in...ijtsrd
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Background and Objective Telehealth has become a well known tool for the delivery of health care in Saudi Arabia, and the perspective and knowledge of healthcare providers are influential in the implementation, adoption and advancement of the method. This systematic review was conducted to examine the current literature base regarding telehealth and the related healthcare professional perspective and knowledge in the Kingdom of Saudi Arabia. Materials and Methods This systematic review was conducted by searching 7 databases including, MEDLINE, CINHAL, Web of Science, Scopus, PubMed, PsycINFO, and ProQuest Central. Studies on healthcare practitioners telehealth knowledge and perspectives published in English in Saudi Arabia from 2000 to 2023 were included. Boland directed this comprehensive review. The researchers examined each connected study using the AXIS tool, which evaluates cross sectional systematic reviews. Narrative synthesis was used to summarise and convey the data. Results Out of 1840 search results, 10 studies were included. Positive outlook and limited knowledge among providers were seen across trials. Healthcare professionals like telehealth for its ability to improve quality, access, and delivery, save time and money, and be successful. Age, gender, occupation, and work experience also affect health workers knowledge. In Saudi Arabia, healthcare professionals face inadequate expert assistance, patient privacy, internet connection concerns, lack of training courses, lack of telehealth understanding, and high costs while performing telemedicine. Conclusions Healthcare practitioners telehealth perceptions and knowledge were examined in this systematic study. Its collection of concerned experts different personal attitudes and expertise would help enhance telehealths implementation in Saudi Arabia, develop its healthcare delivery alternative, and eliminate frequent problems. Badriah Mousa I Mulayhi | Dr. Jomin George | Judy Jenkins "Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in Saudi Arabia: A Systematic Review" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64535.pdf Paper Url: https://www.ijtsrd.com/medicine/other/64535/assess-perspective-and-knowledge-of-healthcare-providers-towards-elehealth-in-saudi-arabia-a-systematic-review/badriah-mousa-i-mulayhi
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This study primarily focuses on the design of a high side buck converter using an Arduino microcontroller. The converter is specifically intended for use in DC DC applications, particularly in standalone solar PV systems where the PV output voltage exceeds the load or battery voltage. To evaluate the performance of the converter, simulation experiments are conducted using Proteus Software. These simulations provide insights into the input and output voltages, currents, powers, and efficiency under different state of charge SoC conditions of a 12V,70Ah rechargeable lead acid battery. Additionally, the hardware design of the converter is implemented, and practical data is collected through operation, monitoring, and recording. By comparing the simulation results with the practical results, the efficiency and performance of the designed converter are assessed. The findings indicate that while the buck converter is suitable for practical use in standalone PV systems, its efficiency is compromised due to a lower output current. Chan Myae Aung | Dr. Ei Mon "Design Simulation and Hardware Construction of an Arduino-Microcontroller Based DC-DC High-Side Buck Converter for Standalone PV System" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64518.pdf Paper Url: https://www.ijtsrd.com/engineering/mechanical-engineering/64518/design-simulation-and-hardware-construction-of-an-arduinomicrocontroller-based-dcdc-highside-buck-converter-for-standalone-pv-system/chan-myae-aung
Sustainable Energy by Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadikuijtsrd
ย
Energy becomes sustainable if it meets the needs of the present without compromising the ability of future generations to meet their own needs. Some of the definitions of sustainable energy include the considerations of environmental aspects such as greenhouse gas emissions, social, and economic aspects such as energy poverty. Generally far more sustainable than fossil fuel are renewable energy sources such as wind, hydroelectric power, solar, and geothermal energy sources. Worthy of note is that some renewable energy projects, like the clearing of forests to produce biofuels, can cause severe environmental damage. The sustainability of nuclear power which is a low carbon source is highly debated because of concerns about radioactive waste, nuclear proliferation, and accidents. The switching from coal to natural gas has environmental benefits, including a lower climate impact, but could lead to delay in switching to more sustainable options. โCarbon capture and storageโ can be built into power plants to remove the carbon dioxide CO2 emissions, but this technology is expensive and has rarely been implemented. Leading non renewable energy sources around the world is fossil fuels, coal, petroleum, and natural gas. Nuclear energy is usually considered another non renewable energy source, although nuclear energy itself is a renewable energy source, but the material used in nuclear power plants is not. The paper addresses the issue of sustainable energy, its attendant benefits to the future generation, and humanity in general. Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku "Sustainable Energy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64534.pdf Paper Url: https://www.ijtsrd.com/engineering/electrical-engineering/64534/sustainable-energy/paul-a-adekunte
Concepts for Sudan Survey Act Implementations Executive Regulations and Stand...ijtsrd
ย
This paper aims to outline the executive regulations, survey standards, and specifications required for the implementation of the Sudan Survey Act, and for regulating and organizing all surveying work activities in Sudan. The act has been discussed for more than 5 years. The Land Survey Act was initiated by the Sudan Survey Authority and all official legislations were headed by the Sudan Ministry of Justice till it was issued in 2022. The paper presents conceptual guidelines to be used for the Survey Act implementation and to regulate the survey work practice, standardizing the field surveys, processing, quality control, procedures, and the processes related to survey work carried out by the stakeholders and relevant authorities in Sudan. The conceptual guidelines are meant to improve the quality and harmonization of geospatial data and to aid decision making processes as well as geospatial information systems. The established comprehensive executive regulations will govern and regulate the implementation of the Sudan Survey Geomatics Act in all surveying and mapping practices undertaken by the Sudan Survey Authority SSA and state local survey departments for public or private sector organizations. The targeted standards and specifications include the reference frame, projection, coordinate systems, and the guidelines and specifications that must be followed in the field of survey work, processes, and mapping products. In the last few decades, there has been a growing awareness of the importance of geomatics activities and measurements on the Earths surface in space and time, together with observing and mapping the changes. In such cases, data must be captured promptly, standardized, and obtained with more accuracy and specified in much detail. The paper will also highlight the current situation in Sudan, the degree to which survey standards are used, the problems encountered, and the errors that arise from not using the standards and survey specifications. Kamal A. A. Sami "Concepts for Sudan Survey Act Implementations - Executive Regulations and Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63484.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63484/concepts-for-sudan-survey-act-implementations--executive-regulations-and-standards/kamal-a-a-sami
Towards the Implementation of the Sudan Interpolated Geoid Model Khartoum Sta...ijtsrd
ย
The discussions between ellipsoid and geoid have invoked many researchers during the recent decades, especially during the GNSS technology era, which had witnessed a great deal of development but still geoid undulation requires more investigations. To figure out a solution for Sudans local geoid, this research has tried to intake the possibility of determining the geoid model by following two approaches, gravimetric and geometrical geoid model determination, by making use of GNSS leveling benchmarks at Khartoum state. The Benchmarks are well distributed in the study area, in which, the horizontal coordinates and the height above the ellipsoid have been observed by GNSS while orthometric heights were carried out using precise leveling. The Global Geopotential Model GGM represented in EGM2008 has been exploited to figure out the geoid undulation at the benchmarks in the study area. This is followed by a fitting process, that has been done to suit the geoid undulation data which has been computed using GNSS leveling data and geoid undulation inspired by the EGM2008. Two geoid surfaces were created after the fitting process to ensure that they are identical and both of them could be counted for getting the same geoid undulation with an acceptable accuracy. In this respect, statistical operation played an important role in ensuring the consistency and integrity of the model by applying cross validation techniques splitting the data into training and testing datasets for building the geoid model and testing its eligibility. The geometrical solution for geoid undulation computation has been utilized by applying straightforward equations that facilitate the calculation of the geoid undulation directly through applying statistical techniques for the GNSS leveling data of the study area to get the common equation parameters values that could be utilized to calculate geoid undulation of any position in the study area within the claimed accuracy. Both systems were checked and proved eligible to be used within the study area with acceptable accuracy which may contribute to solving the geoid undulation problem in the Khartoum area, and be further generalized to determine the geoid model over the entire country, and this could be considered in the future, for regional and continental geoid model. Ahmed M. A. Mohammed. | Kamal A. A. Sami "Towards the Implementation of the Sudan Interpolated Geoid Model (Khartoum State Case Study)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63483.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63483/towards-the-implementation-of-the-sudan-interpolated-geoid-model-khartoum-state-case-study/ahmed-m-a-mohammed
Activating Geospatial Information for Sudans Sustainable Investment Mapijtsrd
ย
Sudan is witnessing an acceleration in the processes of development and transformation in the performance of government institutions to raise the productivity and investment efficiency of the government sector. The development plans and investment opportunities have focused on achieving national goals in various sectors. This paper aims to illuminate the path to the future and provide geospatial data and information to develop the investment climate and environment for all sized businesses, and to bridge the development gap between the Sudan states. The Sudan Survey Authority SSA is the main advisor to the Sudan Government in conducting surveying, mappings, designing, and developing systems related to geospatial data and information. In recent years, SSA made a strategic partnership with the Ministry of Investment to activate Geospatial Information for Sudans Sustainable Investment and in particular, for the preparation and implementation of the Sudan investment map, based on the directives and objectives of the Ministry of Investment MI in Sudan. This paper comes within the framework of activating the efforts of the Ministry of Investment to develop technical investment services by applying techniques adopted by the Ministry and its strategic partners for advancing investment processes in the country. Kamal A. A. Sami "Activating Geospatial Information for Sudan's Sustainable Investment Map" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63482.pdf Paper Url: https://www.ijtsrd.com/engineering/information-technology/63482/activating-geospatial-information-for-sudans-sustainable-investment-map/kamal-a-a-sami
Educational Unity Embracing Diversity for a Stronger Societyijtsrd
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In a rapidly changing global landscape, the importance of education as a unifying force cannot be overstated. This paper explores the crucial role of educational unity in fostering a stronger and more inclusive society through the embrace of diversity. By examining the benefits of diverse learning environments, the paper aims to highlight the positive impact on societal strength. The discussion encompasses various dimensions, from curriculum design to classroom dynamics, and emphasizes the need for educational institutions to become catalysts for unity in diversity. It highlights the need for a paradigm shift in educational policies, curricula, and pedagogical approaches to ensure that they are reflective of the diverse fabric of society. This paper also addresses the challenges associated with implementing inclusive educational practices and offers practical strategies for overcoming barriers. It advocates for collaborative efforts between educational institutions, policymakers, and communities to create a supportive ecosystem that promotes diversity and unity. Mr. Amit Adhikari | Madhumita Teli | Gopal Adhikari "Educational Unity: Embracing Diversity for a Stronger Society" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64525.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64525/educational-unity-embracing-diversity-for-a-stronger-society/mr-amit-adhikari
Integration of Indian Indigenous Knowledge System in Management Prospects and...ijtsrd
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The diversity of indigenous knowledge systems in India is vast and can vary significantly between different communities and regions. Preserving and respecting these knowledge systems is crucial for maintaining cultural heritage, promoting sustainable practices, and fostering cross cultural understanding. In this paper, an overview of the prospects and challenges associated with incorporating Indian indigenous knowledge into management is explored. It is found that IIKS helps in management in many areas like sustainable development, tourism, food security, natural resource management, cultural preservation and innovation, etc. However, IIKS integration with management faces some challenges in the form of a lack of documentation, cultural sensitivity, language barriers legal framework, etc. Savita Lathwal "Integration of Indian Indigenous Knowledge System in Management: Prospects and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63500.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/63500/integration-of-indian-indigenous-knowledge-system-in-management-prospects-and-challenges/savita-lathwal
DeepMask Transforming Face Mask Identification for Better Pandemic Control in...ijtsrd
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The COVID 19 pandemic has highlighted the crucial need of preventive measures, with widespread use of face masks being a key method for slowing the viruss spread. This research investigates face mask identification using deep learning as a technological solution to be reducing the risk of coronavirus transmission. The proposed method uses state of the art convolutional neural networks CNNs and transfer learning to automatically recognize persons who are not wearing masks in a variety of circumstances. We discuss how this strategy improves public health and safety by providing an efficient manner of enforcing mask wearing standards. The report also discusses the obstacles, ethical concerns, and prospective applications of face mask detection systems in the ongoing fight against the pandemic. Dilip Kumar Sharma | Aaditya Yadav "DeepMask: Transforming Face Mask Identification for Better Pandemic Control in the COVID-19 Era" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64522.pdf Paper Url: https://www.ijtsrd.com/engineering/electronics-and-communication-engineering/64522/deepmask-transforming-face-mask-identification-for-better-pandemic-control-in-the-covid19-era/dilip-kumar-sharma
Streamlining Data Collection eCRF Design and Machine Learningijtsrd
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Efficient and accurate data collection is paramount in clinical trials, and the design of Electronic Case Report Forms eCRFs plays a pivotal role in streamlining this process. This paper explores the integration of machine learning techniques in the design and implementation of eCRFs to enhance data collection efficiency. We delve into the synergies between eCRF design principles and machine learning algorithms, aiming to optimize data quality, reduce errors, and expedite the overall data collection process. The application of machine learning in eCRF design brings forth innovative approaches to data validation, anomaly detection, and real time adaptability. This paper discusses the benefits, challenges, and future prospects of leveraging machine learning in eCRF design for streamlined and advanced data collection in clinical trials. Dhanalakshmi D | Vijaya Lakshmi Kannareddy "Streamlining Data Collection: eCRF Design and Machine Learning" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63515.pdf Paper Url: https://www.ijtsrd.com/biological-science/biotechnology/63515/streamlining-data-collection-ecrf-design-and-machine-learning/dhanalakshmi-d
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These slides walk through the story of 1 Samuel. Samuel is the last judge of Israel. The people reject God and want a king. Saul is anointed as the first king, but he is not a good king. David, the shepherd boy is anointed and Saul is envious of him. David shows honor while Saul continues to self destruct.
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
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(๐๐๐ ๐๐๐) (๐๐๐ฌ๐ฌ๐จ๐ง ๐)-๐๐ซ๐๐ฅ๐ข๐ฆ๐ฌ
๐๐ข๐ฌ๐๐ฎ๐ฌ๐ฌ ๐ญ๐ก๐ ๐๐๐ ๐๐ฎ๐ซ๐ซ๐ข๐๐ฎ๐ฅ๐ฎ๐ฆ ๐ข๐ง ๐ญ๐ก๐ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐๐ฌ:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
๐๐ฑ๐ฉ๐ฅ๐๐ข๐ง ๐ญ๐ก๐ ๐๐๐ญ๐ฎ๐ซ๐ ๐๐ง๐ ๐๐๐จ๐ฉ๐ ๐จ๐ ๐๐ง ๐๐ง๐ญ๐ซ๐๐ฉ๐ซ๐๐ง๐๐ฎ๐ซ:
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Chapter wise All Notes of First year Basic Civil Engineering.pptxDenish Jangid
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Chapter wise All Notes of First year Basic Civil Engineering
Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
Text Books:
1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
4. BCP, Surveying volume 1
A Study on Mergers and Acquisitions of Indian Banking Sector
1. International Journal of Trend in Scientific Research and Development (IJTSRD)
Volume 5 Issue 5, July-August 2021 Available Online: www.ijtsrd.com e-ISSN: 2456 โ 6470
@ IJTSRD | Unique Paper ID โ IJTSRD45147 | Volume โ 5 | Issue โ 5 | Jul-Aug 2021 Page 1570
A Study on Mergers & Acquisitions of Indian Banking Sector
(With the Special Reference of Kotak Mahindra Bank & ING Vysya Bank)
K. Divya1
, Dr. P. Basaiah2
1
Student, 2
Assistant Professor,
1,2
School of Management Studies & JNTU, Ananthapur, Andhra Pradesh, India
ABSTRACT
The Indian banking sector has witnessed many Mergers and
Acquisitions in the recent and past decades. With this context this
study analyzed pre- and post-merger performance of ING Vysya
Bank and Kotak Mahindra Bank using CAMEL rating approach
system. The quality of assets is an important parameter to gauge the
strength of the bank. The prime aphorism behind measuring the
assets quality is to ascertain the component of non-performing assets
(NPAs), total investments and total assets. This paper mainly aims to
highlight the theoretical background of merger and acquisition and
evaluation of assets quality in Indian banking sector and to examine
the pre- and post-merger performance of net NPAs to net advances
and gross NPAs to gross advances in ING Vysya and Kotak
Mahindra bank. And also, to assess the pre- and post-merger
performance of total investment to total assets and net NPAs to total
assets of ING Vysya and Kotak Mahindra Bank. In this paper data
has been collected from secondary sources and for the purposes of
analysis or to measure adequacy of data applied one sample T-Test,
descriptive statistics. Finally, this study results net NPAs to net
advances, gross NPAs to gross advances, net NPAs to total assets
post-merger performance was high and improved compared to the
pre-merger performance of Kotak Mahindra bank. Further the total
investment to total assets the post-merger performance was less or
reduced after ING Vysya Bank merged with Kotak Mahindra Bank.
Therefore, there is a significant difference between pre- and post-
merger performance of net NPAs to net advances and total
investment to total assets.
KEYWORDS: Pre-post merger performence, Total Assest, Net NPAs,
Gross NPAs, Total Investments, Advances
How to cite this paper: K. Divya | Dr. P.
Basaiah "A Study on Mergers &
Acquisitions of Indian Banking Sector"
Published in
International
Journal of Trend in
Scientific Research
and Development
(ijtsrd), ISSN: 2456-
6470, Volume-5 |
Issue-5, August
2021, pp.1570-1578, URL:
www.ijtsrd.com/papers/ijtsrd45147.pdf
Copyright ยฉ 2021 by author (s) and
International Journal of Trend in
Scientific Research and Development
Journal. This is an
Open Access article
distributed under the
terms of the Creative Commons
Attribution License (CC BY 4.0)
(http://creativecommons.org/licenses/by/4.0)
MERGER
Merger is defined as combination of two or more
companies into a single company where one survives
and the others lose their corporate existence. The
survivor acquires all the assets as well as liabilities of
the merged company or companies. Generally, the
surviving company is the buyer, which retains its
identity, and the extinguished company is the seller.
Merger is also defined as amalgamation. Merger is
the fusion of two or more existing companies. All
assets, liabilities and the stock of one company stand
transferred to Transferee Company in
Consideration of payment in the form of:
Equity shares in the transferee company,
Debentures in the transferee company,
Cash
Merger is a financial tool that is used for enhancing
long-term profitability by expanding their operations.
Mergers occur when the merging companies have
their mutual consent as different from acquisitions,
which can take the form of a hostile takeover.
Managers are concerned with improving operations of
the company, managing the affairs of the company
effectively for all round gains and growth of the
company which will provide them better deals in
raising their status, perks and fringe benefits. If we
trace back to history, it is observed that very few
mergers have actually added to the share value of the
acquiring company and corporate mergers may
IJTSRD45147
2. International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID โ IJTSRD45147 | Volume โ 5 | Issue โ 5 | Jul-Aug 2021 Page 1571
promote monopolistic practices by reducing costs,
taxes etc.
No
Definition: Merger is an agreement or a voluntary
fusion whereby two existing entities that are equal in
terms of size, scale of operations, customers, etc.
decides to amalgamate to form into a new entity with
an agenda to expand its reach into newer markets,
lower operational costs, increase revenues, earn
greater control over market share, etc.
TYPES OF MERGERS
Merger or acquisition depends upon the purpose of
the offeror company it wants to achieve. Based on the
offerorโs objectives profile, combinations could be
vertical, horizontal, and conglomeratic as precisely
described below with reference to the purpose in view
of the offeror company.
A. Horizontal combination:
It is a merger of two competing firms which are at the
same stage of industrial process. The acquiring firm
belongs to the same industry as the target company.
The main purpose of such mergers is to obtain
economies of scale in production by eliminating
duplication of facilities and the operations and
broadening the product line, reduction in investment
in working capital, elimination in competition
concentration in product, reduction in advertising
costs, increase in market segments and exercise better
control on market.
B. Vertical combination
A company would like to take over another company
or seek its merger with that company to expand
espousing backward integration to assimilate the
resources of supply and forward integration towards
market outlets. The acquiring company through
merger of another unit attempts on reduction of
inventories of raw material and finished goods,
implements its production plans as per the objectives
and economizes on working capital investments. In
other words, in vertical combinations, the merging
undertaking would be either a supplier or a buyer
using its product as intermediary material for final
production.
The following main benefits accrue from the vertical
combination to the acquirer company:
1. It gains a strong position because of imperfect
market of the intermediary products, scarcity of
resources and purchased products;
2. Has control over products specifications.
C. ยฉConglomerate Merger:
It is amalgamation of two companies engaged in
unrelated industries like DCM and Modi Industries.
The basic purpose of such amalgamations remains
utilization of financial resources and enlarges debt
capacity through re-organizing their financial
structure so as to service the shareholders by
increased leveraging and EPS, lowering average cost
of capital and thereby raising present worth of the
outstanding shares. Merger enhances the overall
stability of the acquirer company and creates balance
in the companyโs total portfolio of diverse products
and production processes
D. Concentric Merger:
A concentric merger is a merger in which two
companies from the same industry come together to
offer an extended range of products or services to
customers. These companies often share similar
technology, marketing, and distribution channels, and
look to the concentric merger to create synergies.
This type of transaction can also be called a
concentric merger.
Acquisition
Acquisition usually refers to a purchase of a smaller
firm by a larger one. Acquisition, also known as a
takeover or a buyout, is the buying of one company
by another. Acquisitions or takeovers occur between
the bidding and the target company. There may be
either hostile or friendly takeovers. Acquisition in
general sense is acquiring the ownership in the
property. In the context of business combinations, an
acquisition is the purchase by one company of a
controlling interest in the share capital of another
existing company. Methods of Acquisition An
acquisitio
Types of Acquisitions
There are different types of Acquisitions/takeovers: -
Friendly takeovers
Hostile takeovers
Reverse takeovers
1. Friendly takeovers
Before a bidder makes an offer for another company,
it usually first informs that companyโs board of
directors. If the board feels that accepting the offer
serves shareholders better than rejecting it, it
recommends the offer be accepted by the
shareholders.
2. Hostile takeovers
A hostile takeover allows a suitor to bypass a target
companyโs management unwilling to agree to a
merger or takeover. A takeover is considered
โhostileโ if the target companyโs board rejects the
offer, but the bidder continues to pursue it, or the
bidder makes the offer without informing the target
companyโs board beforehand.
3. International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID โ IJTSRD45147 | Volume โ 5 | Issue โ 5 | Jul-Aug 2021 Page 1572
3. Reverse takeovers
A reverse takeover is a type of takeover where a
private company acquires a public company. This is
usually done at the instigation of the larger, private
company, the purpose being for the private company
to effectively float itself while avoiding some of the
expense and time involved in a conventional IPO.
However, under AIM rules, a reverse take-over is an
acquisition or acquisitions in a twelve-month period
which for an AIM company would:
NEED OF THE STUDY
It has been found that merger has impotance in
increasing the performance of the organisation. ING
Vysya Bank and Kotak Mahindra Bank has
consolidates the kotak Mahindra banks position as the
fourth largest bank private sector bank in India.
Objectives of the study
1. To study the pre and post merger performance of
net NPAs to net advances in ING Vysya and
Kotak Mahindra bank.
2. To analysis the pre and post merger performance
of gross NPAs to gross advances in ING Vysya
and Kotak Mahindra bank.
3. To assess the pre and post merger performance of
total investment to total assets in ING Vysya and
Kotak Mahindra bank.
Scope of the study
The study is based of the data collected of two
banks i.e., ING Vysya Bank and Kotak Mahindra
Bank.
The study is limited to financial performance of
banks on the basis of pre and post merge of the
banks.
Limitations of the study:
The study ignores the impact of possible
differences in accounting methods adopted by
different banks.
The study is limited up to two banks i.e., ING
Vysya Bank & Kotak Mahindra Bank.
Sources of Data
The present study is purely based on data gathered
from secondary sources. In this study we select ING
Vysya Bank is merged with Kotak Mahindra Bank in
the year 2014.The sources of secondary data were
collected from Annual reports of ING Vysya Bank
and Kotak Mahindra Bank.
Tools and Techniques:
The tools are used in this study to analyse the
financial performance of the banks
Mean
Standard Deviation
One sample T- test
Hypothesis
H0: There is no significant difference between pre-
and post-merger performance of Gross NPAs to
advances in Kotak Mahindra Bank.
H1: There is significant difference between pre- and
post-merger performance of Gross NPAs to advances
in Kotak Mahindra Bank.
H0: There is no significant relationship between pre-
and post-merger performance of Total Investment to
Total Assets in Kotak Mahindra Bank.
H1: There is significant relationship between pre- and
post-merger performance of Total Investments to
Total Assets in Kotak Mahindra Bank.
H0: There is no significant relationship between pre-
and post-merger performance of Net NPAs to
Advances in Kotak Mahindra Bank.
H1: There is significant relationship between pre- and
post-merger performance of Net NPAs to Advances
in Kotak Mahindra Bank.
1. Pre-merger Performance of Gross NPA to Advances of ING Vysya & Kotak banks
Table No. 1 Gross NPA to advances
Years
ING Vysya Bank Pre-
Merger Performance
Mean
Standard
Deviation
One Sample T-Test
2010-2011 1.13
1.15 0.85
T=3.14
P=0.001(H0)
Accepted
2011-2012 1.05
2012-2013 1.27
2013-2014 3.45
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0
1
2
3
4
5
6
Category1 Category2 Category3 Category4
Pre-performance of Ing vysya bank
Series 1 Series 2 Series 3
Interpretation:
One sample T-test indicates that to test the significant difference between the mean differences among pre-
merger performance of return on assets in ING Vysya bank. The mean and standard deviation were found in
return on assets category around and 0.85 respectively. The calculated P value (Sig 2-tailed) is 0.001, which is
less than the Alpha Value of 0.05, which indicated that the stated null hypothesis to be accepted.
Table No. 2 Gross NPA to advances
years
Pre-Performance of Kotak Mahindra bank
Mean SD One-tail test
Gross NPAs Advances
2010 91 55
89 121.23
P=0.69
T=2.776
(H0) Accepted
2011 71 73
2012 70 92
2013 84 115
2014 117 122
Interpretation:
Then the pre-performance of the Kotak bank according to the one sample T-test indicates that to test the
significant difference between the mean differences among pre-merger performance of return on assets in Kotak
Mahindra bank. The mean & standard deviation were found in return on assets category around and 89 and
121.23 respectively. The calculated P value (sig 2-tailed) is 0.69 which is less than the Alpha Value 2.776,
Which indicated that the stated null hypothesis to be accepted.
Post-Merger performance of Kotak Mahindra Bank:
Table No. 3 Gross NPA to advances
Years
Post-Merger Performance of Kotak Mahindra Bank
Mean SD One sample T-test
Gross NPAs Advances
2015 139 88
258 156.88
P=0.001
T=0.741
(H0) Accepted
2016 301 144
2017 357 136
2018 382 169
2019 446 205
2020 502 219
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Interpretation:
Then the Post-Performance of Kotak T-test the significant difference between the mean differences among post
merger performance of return on assets of Kotak Mahindra bank. The mean and standard deviation were found
in return on assets around 258 and 156.88 respectively. The calculated P value (Sig 2-tailed) is 0.001, which is
more than the Alpha Value of 0.05, which indicated that the stated null hypothesis to be accepted.
2. Pre-merger Performance of Total Investments to Total Assets:
Table No. 4 Total Investments to total assets
Acquire Banks
ING Vysya Bank Pre-
Merger Performance
Mean
Standard
Deviation
One Sample T-Test
2010-2011 0.24
0.25 0.173
T=1.37
P=0.002
(H0) Accepted
2011-2012 0.25
2012-2013 0.27
2013-2014 0.76
Interpretation:
One sample T-test indicates that to test the significant difference between the mean differences among pre-
merger performance of return on assets in ING Vysya and Kotak Mahindra bank. The mean and standard
deviation were found in return on assets category around 0.25 and 0.173 respectively. The calculated P value
(Sig 2-tailed) is 0.002, which is less than the Alpha Value of 0.05, which indicated that the stated null hypothesis
to be Accepted.
Table No. 5 Total Investments to total assets
Year
Pre-performance of kotak Mahindra bank
Mean SD One Sample T-Test
Investment Total Assets
2010 13 55
56.9 71.43
P=0.001
T=0.741
(H0: Accepted)
2011 18 73
2012 23 92
2013 31 115
2014 27 122
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Interpretation:
Then pre performance of Kotak Mahindra Bank to test the significant difference between the mean differences
among pre-merger performance of return on assets in Kotak Mahindra bank. The mean and standard deviation
were found in return on assets around 56.9 and 71.43 respectively. The calculated P value (Sig 2-tailed) is 0.001,
which is less than the Alpha Value of 0.05, which indicated thatthe stated null hypothesis to be Accepted.
Post-Merger Performance of Kotak Mahindra Bank on Investments and Total Assets:
Table No. 6 Total Investments to total Assets
years
Post-Merger Performance of Kotak Mahindra Bank
Mean SD One sample T-Test
Investment Total Assets
2015 33 148
156.75 120.93
P=0.004
T=0.005
(H0= Accepted)
2016 55 240
2017 45 214
2018 64 264
2019 71 312
2020 75 360
Interpretation:
One sample T-test indicates that to test the significant among post-merger performance of return on assets of
Kotak Mahindra bank. The mean and standard deviation were found in return on assets category around 156.75
and 120.93 respectively. The calculated P value (Sig 2-tailed) is 0.004, which is less than the Alpha Value of
0.05, which indicated that the stated null hypothesis to be Accepted.
3. Pre-merger Performance of Net NPAs to Advances:
Table No. 7 Net NPAs to Advances
Acquire Banks
ING Vysya Bank Pre-
Merger Performance
Mean Standard Deviation One Sample T-Test
2011 0.23
0.28 0.142
T=3.04
P=0.011
(H0Accepted)
2012 0.28
2013 0.31
2014 0.82
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Interpretation:
One sample T-test indicates that to test the significant difference between the mean differences among pre
merger performance of return on assets in ING Vysya bank. The mean and standard deviation were found in
return on assets category around 0.28 and 0.142 respectively. The calculated P value (Sig 2-tailed) is 0.011,
which is less than the Alpha Value of 0.05, which indicated that the stated null hypothesis to be Accepted.
Interpretation:
One sample T-test indicates that to test the significant difference between the mean differences among pre
merger performance of return on assets in ING Vysya bank. The mean and standard deviation were found in
return on assets category around 0.28 and 0.142 respectively. The calculated P value (Sig 2-tailed) is 0.011,
which is less than the Alpha Value of 0.05, which indicated that the stated null hypothesis to be Accepted.
Table No. 8 Net NPAs to Advances
years
Kotak Mahindra Bank Pre-Performance
Mean SD One sample T-Test
Net NPAs Advances
2010 44 29
37.83 23.46
P=0.17
T=2.13
(H0: Accepted)
2011 24 41
2012 27 53
2013 36 66
2014 63 71
Interpretation:
One sample T-test indicates that to test the significant difference between the mean differences among pre-
merger performance of return on assets in Kotak Mahindra bank. The mean and standard deviation were found
in return on assets category around 37.83 and 23.46 respectively. The calculated P value (Sig 2-tailed) is 0.017,
which is less than the Alpha Value of 2.132, which indicated that the stated null hypothesis to be Accepted.
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@ IJTSRD | Unique Paper ID โ IJTSRD45147 | Volume โ 5 | Issue โ 5 | Jul-Aug 2021 Page 1577
Post-merger Performance of Net NPAs to Advances:
years
Kotak Mahindra Bank Post-Performance
Mean SD One sample T- Test
Net NPAs Advances
2015 69 88
156.75
120.93
6
P=0.004
T=0,005
(H0: Accepted)
2016 135 144
2017 171 136
2018 166 169
2019 154 205
2020 155 219
Interpretation:
One sample T-test indicates that to test the significant difference between the mean differences among post-
merger performance of return on assets in Kotak Mahindra bank. The mean and standard deviation were found
in return on assets category around 156.75 and 120.93 respectively. The calculated P value (Sig 2-tailed) is 0.004
which is less than the Alpha Value of 0.005 which indicated that the stated null hypothesis to be Accepted.
FINDINGS OF THE STUDY:
1. The Pre-performance of the ING Vysya bank is
on the basis of Gross NPAs to Advances the 1.13
times to 3.45 times respectively from the years
2010 to 2014.
2. The Pre-performance of the Kotak Mahindra bank
is on the basis of Gross NPAs to Advances the 91
to 117 times & 55 to 122 times respectively from
the years 2010 to 2014.
3. The Post-performance of the Kotak Mahindra
bank is on the basis of Gross NPAs to Advances
the 139 to 502 times & 88 to 219 times
respectively from the years 2015 to 2020.
4. The Pre-performance of the ING Vysya bank is
on the basis of Total Investments to total Assets
0.24 to 0.76 times respectively from the years
2010 to 2014.
5. The Pre-performance of the ING Vysya bank is
on the basis of Total Investments to total Assets
13 to 27 times & 55 to 122 respectively from the
years 2010 to 2014.
6. The Post-performance of the Kotak Mahindra
bank is on the basis of Gross NPAs to Advances
the 33 to 75 times & 148 to 360 times
respectively from the years 2015 to 2020.
7. The Pre-performance of the ING Vysya bank is
on the factors based on Net NPAs to Advances
0.23 to 0.82 times respectively from the years
2010 to 2014.
8. The Pre-performance of the Kotak Mahindra bank
is on the basis of Net NPAs to Advances the 44 to
63 times & 29 to 71 times respectively from the
years 2010 to 2014.
9. The Post-performance of the Kotak Mahindra
bank is on the basis of Net NPAs to Advances the
69 to 155 times & 88 to 219 times respectively
from the years 2015 to 2020.
SUGGESTIONS FOR THE STUDY:
The high level of NPAs is the most crucial
challenge face by India banking system. Reducing
the existing NPAs and curbing their further build
up to improve the assets quality ratio of the bank.
Bank should try to reduce cost at the minimum
possible level, but not at the cost of quality of
service. Optimum use of technology, proper
utilization of assets quality and human resources
can help the bank to cut down the cost.
Exploring avenues of recovering NPAs such as
LokAdalats for recovering smaller loans. Bank
should strengthen the provisions of the Debt
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Recovery Act for recovery dues of banks to
improve the total assets in Kotak Mahindra bank.
Bank should work to increase other income, so
that dependency on interest income can be
reduced. Most of the operating expenses should
be paid out of total income it leads to increases
the total investment to total assets ratio.
Banks should concentrate on creating and
maintaining a strong brand, as that can be the
single most valuable asset.
Banks should be more aggressive in financial
products marketing. This will help to improve
financial positioning in term of gross earnings,
profit after tax, net assets, total assets and total
investments etc.
Conclusion
Banking sector plays predominant role in dynamic
economy; therefore, the present study attempts on to
evaluate assets quality of pre and post-merger
performance of ING Vysya and Kotak Mahindra
bank. This paper analyzed on overall Ten years of
performance data (2010-14 to 2015-20) out that
equally divided five years pre-merger and post-
merger performance period. From the above analysis,
this study concludes that, the net NPAs to total assets,
gross NPAs to gross advances and net NPAs to total
assets data shows increasing trend and higher
compared to pre-merger to post performance. In the
context of total investment to total assets data shows
decreasing trend compared pre-and post-merger
performance therefore overall analysis shows that
financial performance of the bank with this the post-
merger performance was more in all assetโs quality
ratios compared to pre-merger performance of Kotak
Mahindra bank.
REFERENCES
[1] https://Moneycontrol.com/
[2] https://scribd.com/
[3] www.kotak.com
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Financial Management Research (IJAFMR) :
2249-6882 Vol.2, Issue 1 Mar 2012 1-18
ยฉ TJPRC Pvt. Ltd.,
[5] Andilile, James โcase of ANC bank Ltd and
HBC bank Ltdโ Business management review,
ISSN- 0856-2253, Issue No.3.
[6] Prasad, Reminder โAn Analysis of Nationalized
Banks in Indiaโ, International Journal of Trade
and Commerce, ISSN- 2431, Issue No.1 (1)-23-
33Vol.2.