Artha Sept 2023
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Artha Sept 2023 Read More Download Full Magazine |
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EditorialDr. Vivek RajvanshiIt is my pleasure to introduce the September 2023 edition of Artha. Artha, as a peer-reviewed e-Journal, has attracted attention from academicians and practitioners, which is reflected in the increased number of subscriptions and articles submitted for publication. In the current issue, we are publishing four articles covering a variety of topics from Accounting, Finance, and Governance. Read More |
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Sustainable Banking for a Greener FutureUtkarsh Majmudar“The largest financial players in the world recognize energy transition represents a vast commercial opportunity as well as a planetary imperative.” John Kerry, U.S. Special Presidential Envoy for Climate Read More |
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PATHWAY TO REVENUE PROTECTIONVilas SateeshOrganizations in this digital, agile, innovative (and now the “post-pandemic”) era continuously steer through various challenges. However, regardless of the era or type of organization, “revenue protection” is of prime significance because revenue represents the daily flow of oxygen for an organization to sustain. Any erosion or leakage or whatever term is used affects the organizations deeply and might often turn an otherwise profitable business into a less or not profitable one at all. Read More |
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Gender Budgeting: Bridging the Gender Gulf and Espousing Inclusive DevelopmentDr.Akinchan Buddhodev SinhaGenerally, a budget of a nation involves a detailed elaboration of the forecasted receipts and expenditures of the government for a particular fiscal year. It can be broadly segregated into two categories viz., revenue budget and capital budget. In essence, a budget lays down the future trajectory of economic development of a nation, by prioritizing allocation of funds to various sectors of an economy based on the estimated receipts from various sources. The union budget lays thrust on inclusive development through wider participation of its citizens and in this process upliftment of women has to be a focal point and to facilitate the same the union budgets need to provide berth to gender budgeting. Read More |
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Corporate Governance Challenges in Family-Owned Luxury Businesses: Balancing Tradition and Modernization.Nirbhay RanaFamily-owned luxury businesses stand as timeless pillars in the global luxury industry, embodying a legacy of artisanal craftsmanship, generational heritage, and personalized experiences. These revered brands hold a unique allure, captivating discerning consumers seeking authenticity and exclusivity. However, beneath their exquisite facades lie intricate corporate governance challenges that arise from the delicate balancing act between cherished traditions and the necessity for modernization. Read More |
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