संदेश

Featured post

Himalaya mountain range

चित्र
Today we are going to talk about the Himalayan mountains series: ▪️ The Himalaya mountain range is located in the Asian continent, ▪️The Himalayan Mountains separate the plains of the Indian subcontinent from the Tibetan Plateau.  ▪️It has many of the highest peaks on earth ▪️The highest peak in these mountains is Mount Everest (8,848 m). ▪️ The Himalayan mountain range includes more than 50 mountains each exceeding 7,200 meters high, and has 10 peaks of 14 peaks exceeding 8,000 meters ▪️ The Himalayan Mountain Range from the northwest is bordered by the Karakaram Mountains and the Hindukush Mountains Range, to the north is the Tibetan Plateau, to the south is the Indian Ganges Plain ▪️ The Himalaya Mountain Range can be distinguished from others from the mountain ranges surrounding it, but sometimes the term Himalaya may also include the Karakaram Mountain Range and other mountain ranges in Central Asia. ▪️The Himalayan mountain range extends to 6 Asian countries namely: Nepal, In...

M. COM. SEMESTER - II INFLATION ACCOUNTING

चित्र
 M. COM. SEMESTER - II INFLATION ACCOUNTING Inflation accounting, also known as price-level accounting or current-cost accounting, is a financial reporting method that incorporates the effects of changing price levels in the accounting records. Unlike traditional historical cost accounting, which records assets and liabilities based on their original purchase prices, inflation accounting adjusts these values to reflect current market conditions. This method aims to provide a more accurate representation of a company's financial position and performance during periods of significant inflation or deflation. The primary objective of inflation accounting is to address the distortions that inflation can introduce to financial statements. When prices rise, the purchasing power of money declines, and the historical cost values on financial statements may no longer accurately reflect the true economic value of assets, liabilities, revenues, and expenses. As a result, companies that do not ...

M. COM. SEMESTER -II HUMAN RESOURCE ACCOUNTING

चित्र
 M. COM. SEMESTER -II  HUMAN RESOURCE ACCOUNTING ******************************************* Human Resource Accounting (HRA) is the process of quantifying the amount worth of human capital within an organization. Instead of considering its employees as costs, the HRA reflects human capital as assets. Although the assessment of human resources through its economic value does enlighten managers to strategies with a very profound influence on organizational policies and actions, a method still considers the personnel cost of recruitment, training, and employee development and gives a wider-angle view of investments in human resources. With the organization realizing its competitiveness due to its force of employees, HRA is becoming an important tool in human resource management. Therefore, in summary, the HRA aims to improve decisions at the human capital level to encourage a more strategic approach to workforce management. ******************************************** CONTENTS...

M. COM. SEMESTER -II ENVIRONMENTAL ACCOUNTING

चित्र
 M. COM. SEMESTER -II  ENVIRONMENTAL ACCOUNTING ******************************************** Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries (among other things, the National Accounts produce the estimates of gross domestic product otherwise known as GDP). Environmental accounting is a field that identifies resource use, measures and communicates costs of a company's or national economic impact on the environment. Costs include costs to clean up or remediate contaminated sites, environmental fines, penalties and taxes, purchase of pollution prevention technologies and waste management costs. An environmental accounting system consists of environmentally differentiated conventional acc...

कैसे एक शोधपत्र (Research Paper) लिखें?

चित्र
कैसे एक शोधपत्र (Research Paper) लिखें स्कूल की ऊंची कक्षाओं में पढ़ने के दौरान और कॉलेज पीरियड में हमेशा ही, आपको शोध-पत्र तैयार करने के लिए कहा जाएगा। एक शोध-पत्र का इस्तेमाल वैज्ञानिक, तकनीकी और सामाजिक मुद्दों की ख़ोज-बीन और पहचान में किया जा सकता है। यदि शोध-पत्र लेखन का आपका यह पहला अवसर है, तो बेशक कुछ डरावना भी लग सकता है, पर मस्तिष्क को अच्छी तरह से संयोजित और एकाग्र करें, तो आप खुद के लिए इस प्रक्रिया को आसान बना सकते हैं। शोध-पत्र तो स्वयं नहीं लिख जाएगा, पर आप इस प्रकार से योजना बना सकते हैं, और ऐसी तैयारी कर सकते हैं कि लेखन व्यावहारिक रूप में खुद-ब-खुद जेहन में उतरता चला जाए। विधि  1 विधि 1 का 4: अपने विषयवस्तु का चयन 1 अपने आप से महत्वपूर्ण प्रश्न कीजिए:  यद्यपि आप क्लासरूम या कार्य सम्बंधी दिशानिर्देशों से बंधे हो सकते हैं, पर शोध-पत्र परियोजना में अपने विषय का चुनाव पहला और सबसे महत्वपूर्ण सोपान है। आपका शीर्षक मनचाहा हो सकता है या फिर कुछ ठोस सीमाओं की मांग कर सकता है, इसकी परवाह किये बिना दिमाग में कुछ प्रश्नों को रखना महत्वपूर्ण होगा: क्या इस विषय पर पर्याप...