Volume 11 | Issue 7 |

 Abstract

Ayurveda stands on some specific principles which are known as fundamental principles of Ayurveda. Two specific sites for disease are consider Sharir & Manas. Manas is Anu and single while Sharir or body is regarded with three root which are known as Dosha, Dhatu, Mala. In fact, Doshas are also regarded as dhatu but in common way dhatu one is convey the structural content i.e Rasa, Rakta, Mamsa, Meda, Asthi, Majja and Shukra. These seven are known as sapta dhatu. There is a clear description of Shukravaha srotas and artavavaha srotas, Charaka has not mention Artavavaha srotas in reference of enumeration of different srotas but has consider in other places while Acharya Sushruta enumerated Artavavaha. The mool of Shukravaha srotas are Vrishana and Medra. The Vrishana is two in number and is consider source of seeds, in reference of dhamani it has been clearly stated that there are two types of dhamani one type is related to origin of Shukra and second one is related to visarga. The physical nature of Shukra and Shonita are quite different, one is dhatu while other is Updhatu. It is notable that Shukra is consider as dhatu which should be maintained by both male and female. There is no any clear concept about Shukra dhatu is exist in male and female both, these all description related to Shukra dhatu are present on the basis of male which is similar to semen. About in the reference of garbha, it has been mentioned for Shukra and Shonita. The Shonita is different content which is known as agneya while shukra is Soumya. Keeping these views, it may be inferred that Shonita cannot be consider as Shukra dhatu. So, the concept of Shukra become controversial.

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 Keywords

Shukra, Dhatu, Srotas, ayurveda, sharir

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The banking sector in India has witnessed a significant expansion, playing a pivotal role in the country's economic growth. However, as banks have become more advanced in their operations, there has been a notable increase in fraudulent activities. Despite the implementation of numerous regulations and measures to curb fraud, instances of fraud continue to persist. Fraud poses a substantial threat to an organization's reputation and its relationships with external stakeholders, including customers, suppliers, financiers, and business partners. This research paper focuses on examining the issue of fraud within the banking industry. The study aims to assess the various factors contributing to bank frauds and evaluate the level of adherence to fraud prevention measures, including those mandated by the Reserve Bank of India, among bank employees. Additionally, the research aims to provide insights into bank employees' perceptions of preventive mechanisms and their awareness of different types of frauds. The study involves a targeted sample of 100 employees working in banks located in Gujarat.

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 Keywords

Bank, Fraud, RBI, Prevention Measures, Threat

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The current trends in supply chain operations and management of products and services have led to an overwhelming amount of information inundating warehousing companies and logistics centers. Effectively utilizing this logistics-related knowledge can help businesses reduce costs and improve customer loyalty. To achieve these goals, warehouse management systems (WMS) are commonly implemented and utilized. This thesis focuses on adopting an objective resource-based approach to implementing and utilizing WMS. Additionally, it presents a research agenda to guide future efforts in WMS-related research and the broader field of Logistics Information Systems (LIS). Simultaneously, resource management plays a crucial role in determining the structure and arrangement of stored items within warehouses. Following standardized and planned procedures for processing and storing goods at multiple locations within a facility or across a supply network is essential. Effective and efficient management of an organization necessitates the cohesive functioning of all its components, including separate strategic business units (SBUs) or facilities, as well as the organization as a whole. Given the dynamic nature of the market environment, businesses face increasing pressure to enhance their warehousing practices. Many organizations have even modified their value propositions to improve the quality of customer support, leading to changes in warehouse operations. In today's ever-evolving retail landscape, companies are continually striving to improve their warehousing activities. They recognize the importance of enhancing customer support levels and have therefore taken steps to strengthen their warehouse operations. This includes considering various factors that influence the quality and effectiveness of the warehouse network.

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Warehouse management system, Inventory management system, supply chain, cost benefit analysis,

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The objective of this article is to analyze the existing funding pattern in higher education in India and evaluate the suitability and feasibility of various alternative funding strategies. In India, the government predominantly sponsors higher education. However, considering that higher education benefits both society as a whole and individuals, and tends to attract more privileged segments of society, there is a case to be made for shifting the financial burden from the societal level to the individual level. Due to resource limitations and concerns about equity, relying solely on general tax funds for funding higher education may not be an ideal long-term approach. Consequently, alternative policy options are explored, including public funding, student loans, graduate tax, student fees, and the involvement of the private sector. It is argued that employing a discerning pricing mechanism would be a more effective and equitable solution among these options. While the government must continue to bear a significant portion of the higher education costs due to socio-economic and political realities, efforts should be made to develop a funding model that incorporates a range of techniques rather than relying on a singular approach. Moreover, it is advocated that fee and subsidy strategies should be tailored to different tiers and types of higher education.

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 Keywords

Finance, Higher Education, India, Fund

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Corporate governance and disclosure practices are critical elements in ensuring transparency, accountability, and ethical conduct within companies. This study focuses on the role of independent directors in enhancing corporate governance and disclosure practices specifically within the context of Indian companies. The primary objective of this research is to investigate the extent to which independent directors contribute to the improvement of corporate governance mechanisms and disclosure practices in Indian companies. The study examines the characteristics and qualifications of independent directors, their roles and responsibilities, and the impact they have on the overall governance structure and disclosure framework. To achieve this objective, a comprehensive literature review is conducted to explore the existing theoretical frameworks, empirical studies, and regulatory guidelines pertaining to the role of independent directors in corporate governance and disclosure practices. The study also incorporates empirical evidence from a sample of Indian companies, utilizing quantitative data analysis techniques to assess the relationship between the presence and effectiveness of independent directors and the level of corporate governance and disclosure practices. The findings of this research are expected to contribute to the existing body of knowledge by shedding light on the specific ways in which independent directors influence corporate governance and disclosure practices in the Indian context. Moreover, the study aims to provide practical implications for policymakers, regulators, and corporate leaders in India, suggesting measures that can further strengthen the role of independent directors in promoting transparent governance and robust disclosure frameworks.

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Corporate Governance, India, Disclosure Practices

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The growth of any economy is often reliant on capital, and in the case of a developing country like India, domestic capital alone is insufficient to meet the demands of the economy. Hence, foreign investment plays a significant role. Foreign investment can be categorized into two forms: Foreign Direct Investment (FDI) and Foreign Institutional Investment (FII). FDI is generally considered a more stable form of foreign capital compared to FII. However, the inflows and outflows of FIIs have a direct impact on the stock market. Consequently, FIIs have gained prominence in India's stock market. This research aims to analyze the trend and pattern of FII flows in India, as well as the link between FIIs and the Sensex, which is the most widely recognized and systematic stock market index used by market participants for benchmarking purposes. The study focuses on examining the influence of FIIs on the Indian stock market using data from the past 17 years. By studying the FII-Sensex relationship, the research aims to shed light on the impact of FII activities on stock market performance in India.

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FII, Stock Market, Foreign Capital, Capital Market

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Commerce education has played a significant role in the context of liberalization, globalization, and privatization, which have greatly impacted the education system in India. It is considered one of the key contributors to the country's economic growth. The higher education sector in India is estimated to be around $40 billion annually, with business education being a crucial component of commerce education. Unlike other disciplines, commerce education is dynamic and distinct, focusing on providing the knowledge, skills, and attitudes necessary for successfully navigating the realms of commerce, trade, and industry. Commerce education equips individuals with the input required to meet the demands of the competitive business environment. It offers the right guidance and direction for growth and survival in the business world, acting as a pathway to success. The expansion of commerce education in this area is a testament to its growing acceptance as a source of skills development, awareness, creativity, and prosperity. These factors are essential for the economic progress of any nation, and the rapid expansion of commerce education demonstrates its importance and relevance in today's society.

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 Keywords

Education, Commerce, India, Students

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In recent years, the concept of inclusive growth has gained significant attention worldwide, as nations strive to ensure that economic progress benefits all sections of society. India, as a developing country with a diverse population and varying levels of socioeconomic disparities, recognizes the importance of inclusive growth in achieving sustainable and equitable development. Within this context, commerce education has emerged as a crucial catalyst in driving inclusive growth in India. This paper aims to explore the role of commerce education in facilitating inclusive growth in India. It begins by providing an overview of inclusive growth, emphasizing its significance for emerging economies like India. The paper then delves into the multifaceted dimensions of commerce education and its relevance in shaping an inclusive economy. Commerce education equips individuals with a comprehensive understanding of business principles, financial management, entrepreneurship, and market dynamics. By imparting practical skills and knowledge, commerce education empowers individuals to participate actively in economic activities, thereby fostering inclusive growth. Moreover, commerce education nurtures an entrepreneurial mindset, encouraging individuals to identify opportunities and create employment for themselves and others, particularly in marginalized communities. Furthermore, the paper highlights the impact of commerce education in promoting financial literacy among individuals, which is crucial for their financial inclusion. Financial literacy enables individuals to make informed decisions regarding savings, investments, and access to financial services, leading to enhanced economic participation and wealth creation. In this way, commerce education acts as a tool for empowering individuals and bridging the gap between the economically privileged and marginalized sections of society.

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 Keywords

Commerce Education, Inclusive Growth, India, Economic Development

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Throughout human history, the house has held a central position as a physical and symbolic entity for the growth and progress of society. Adequate housing stands as a fundamental necessity for human beings, essential for leading a dignified life. Without proper housing of satisfactory quality, numerous tasks and achievements would be challenging, if not entirely unattainable. In India, a synergy between governmental and private sectors has led to the implementation of various housing reforms, encompassing diverse strategies such as reduced social allocations, diminished public financing, and the cultivation of a real estate culture. The issue of housing shortage is a global phenomenon, particularly severe in developing nations like India, where the housing situation has become increasingly critical in recent times. To address this, mortgage finance markets play a pivotal role in expanding affordable housing options and enhancing housing standards across many countries. Unfortunately, such markets are still in their early stages in India, contributing to lower rates of homeownership and substandard housing quality. These challenges arise from the fundamental problem of limited capital availability, with housing development heavily relying on financial institutions such as banks, credit companies, and development banks for necessary funding. Against this backdrop, this paper aims to examine key aspects of the Indian financing system, with a specific focus on Housing Development Finance Corporation Ltd (HDFC), a prominent player in the Indian housing finance industry, commanding a substantial market share of approximately 17 percent.

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Housing Finance, HDFC, LIC.

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In today's highly competitive market, there is a shift from standardization to customization, with a strong emphasis on price and quality. Traditional costing methods have become outdated as they often allocate expenses inaccurately, particularly overhead costs. In order to determine fair and accurate pricing, the activity-based costing system has emerged as an innovative solution. Activity-based costing primarily focuses on activities and cost drivers, making it essential to define these activities. The main objective of activity-based costing is to provide a more precise understanding of hotel service costs. By charging prices that closely align with their actual production costs, both effectiveness and profit margins can be improved. Activity-based costing plays a crucial role in the hospitality industry as it reveals the true profitability of customers, identifies opportunities for cost reduction and increased efficiency in various hospitality services, and provides actionable insights to negotiate price and cost reductions for different activities. Utilizing activity-based pricing to determine hotel service prices has been argued to be the most accurate approach. For this research, the study focused on 75 hotel managers working in Gujarat and sought their perspectives on activity-based costing.

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Activity Based Costing, Hotel Industry, Costing, Pricing

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