Vol. 7, No.2, April-June 2017

Vol.7, No.2, April-June 2017 Article:1

Impact of gender on mall shopping in India

Sandeep Bhanot

Doi: http://dx.doi.org/10.11127/gmt.2017.06.01

pp. 56-67

Keywords: mall, mall shopping, mall intercept method

Abstract: This study explores mall-shopping habits in India and attempts to identify and contrast possible differences between genders using a sample of 770 mall consumers across Mumbai and Navi Mumbai. The primary purpose of the study was to explore the possibility that there are gender differences in mall shopping attitude and behavior. The study indicates that, overall, women have a more positive attitude towards mall shopping. Though female respondents spend more time at the mall than the male respondents, there is no significant difference between male and female shoppers regarding frequency of visiting a mall and spending money at the mall. Malls seem to be popular destinations to purchase clothes, footwear and accessories for both men and women. Footwear and accessories also seem to be popular purchases. But there is no significant difference between male and female shoppers regarding spending more frequently on clothes and fashion. But the identification of both in terms of their attitude and shopping orientation dimensions can assist malls in designing promotional themes and the demographic characteristics can facilitate the selection of media vehicles. mall, mall shopping, mall intercept method

Vol.7, No.2, April-June 2017 Article:2

Is Impulse Buying a Consumer's Tendency in the State of Goa?

Steffi Quintal , Poornima, B. G. and Reddy, Y. V.

Doi: http://dx.doi.org/10.11127/gmt.2017.06.02

pp. 68-74

Keywords: Impulse buying, unplanned buying, promotional schemes, retailers, consumers, retail stores

Abstract: Every consumer ends up purchasing extra items which are never thought of purchasing before entering the store. Most of the time a consumer ends up buying unplanned items from the retail store. This unplanned buying behavior is termed as 'Impulse buying.' Impulse buying is an urge to have the product to fulfill short term desire. This urge of buying extra is mostly build up by the retailers by using various factors like promotional schemes, discounts, low pricing of products, product display, etc. The retailers use these factors in order to earn profit and increase their market share. In this research paper, an attempt has been made to study impulse buying behavior of consumers in Goa. The consumers were divided into urban consumers and semi-urban consumers. Fourteen factors are considered which activate the impulse purchasing behavior of consumers in Panjim (urban) and Sanquelim (semi-urban). Results reveal that the consumers of Goa (Panjim and Sanquelim) do influence by most of the factors of impulse buying. This is because impulse buying happens when one gets caught up in the hype of a situation and buys something without thinking much about it. Research findings suggest that emotions and feelings play a decisive role in purchasing.

Vol.7, No.2, April-June 2017 Article:3

A Comparative Study of Balance Sheets Prepared under Indian GAAP and IFRS with Special Reference to Select IT Companies

Revanayya Kantayya and Panduranga, V.

Doi: http://dx.doi.org/10.11127/gmt.2017.06.03

pp. 75-85

Keywords: Indian GAAP, IFRS, GCI, IASB, IFRS Foundation

Abstract: The wave of globalization has brought drastic changes in the business environment across the world. Emerging entities are not only operating in cross-borders, they are also sourcing funds globally. Need of the hour is a widely accepted, high quality financial reporting to enhance transparency and comparability of financial reports which enable users to take appropriate decisions. Effects are being made by the regulators, accounting professionals, associations and researchers for harmonising financial reporting. A remarkable achievement is being made by International Accounting Standards Board (IASB), which operates under the purview of the IFRS Foundation in this context by developing International Financial Reporting Standards (IFRS). Basically, IFRS adoption is viewed as a commitment for better disclosure, which may have various impacts on financial reporting; the present study is an attempt to compare the balance sheets prepared under the Indian GAAP and IFRS of select IT companies The specific objective of this study is to find the quantitative differences between the Balance Sheet items (viz. total assets, total liabilities and total equity) prepared under Indian GAAP and IFRS. Gray's Comparability Index (GCI) is applied to compare the key items of balance sheets prepared under Indian GAAP and IFRS. Findings of the study reveal that there are quantitative differences in the Balance sheet items of Infosys Limited and Wipro Limited prepared under Indian GAAP and IFRS.

Vol.7, No.2, April-June 2017 Article:4

Strengthening Supply Chain Management Practices in SME through Organizational Infrastructural Support

Gaurav Sehgal

Doi: http://dx.doi.org/10.11127/gmt.2017.06.04

pp. 86-97

Keywords: supply chain management, SMEs, EFA, CFA, SEM

Abstract: Firms can no longer effectively compete in isolation of their suppliers and other entities in the supply chain. As organizations seek to develop partnerships and more effective information links with trading partners, internal processes become interlinked and span the traditional boundaries of firms. The SMEs' view of SCM seems to be the exertion of power by customers and consequently is seen by SMEs' as a one-way process. Similarly, SMEs' do not employ SCM; rather they are managed at arm's length by large customers. The choice of organization's environment is a driver to SME organization's growth. SMEs' grow by pursuing a differentiated strategy and progressing through discrete stages of growth and consequently the ability of the entrepreneur to make structural and strategic changes may determine the growth prospects of business. However, in SMEs' the use and choice of technology is constrained by the entrepreneur's past experience and does not appear to be an active decision variable. Superior competitive strategies are essential if the SME is to achieve not only absolute growth rates but also growth relative to competitors and the market. This paper is one of the first attempts to study the Supply Chain Practices of Small and Medium Enterprises. The objective of this paper is to find out the impact of technical ambiguity on the Supply Chain Management Practices of the firm dealing with ago based products. The sample frame is SMEs of Jammu District in J&K State. Random samples of 323 respondents were selected from the said SMEs. The respondents were administered a structured questionnaire containing scales to measure the technical uncertainty and supply chain management practices of firms. After the data were collected, the scales were purified and exposed to EFA for assessing construct dimensionality. Thereafter, unidimentionality of the underlying latent constructs was examined using CFA. Due to the robustness and flexibility of the Structural Equation Modeling (SEM) in establishing CFA, this paper uses SEM to test both first-order as well as second-order CFA models.

Vol.7, No.2, April-June 2017 Article:5

Mounting of Non-Performing Assets and its Impact on the Performance of Indian Banking Sector (A Comparative Analysis on the Public & Private Sectors and Foreign Banks)

Chalam, G. V.

Doi: http://dx.doi.org/10.11127/gmt.2017.06.05

pp. 98-107

Keywords: non-performing assets, impact on the performance, Indian banking sector

Abstract: The financial sector reforms initiated in India as part of the broader canvas of economic reforms since 1991 have led to strengthening of the banking sector in the last two and half decades. The entry of new private sector banks and relaxing the policy towards the foreign banks had led to the creation of a more competitive environment in Indian banking sector. With these developments, the banking sector in India is facing two challenges, i.e., higher Non-Performing Assets (NPAs) culminating into banking crisis on one hand and challenges from younger banks and foreign banks offering diversified banking services tailored according to the needs of customers and compatible with their financial stability. In countries, like Philippines, Korea, Thailand, China, etc., banks were restructured or merged or their NPAs were transferred to the Asset Management Companies or Asset Reconstruction Companies. The Indian banking system luckily has escaped this episode, despite having huge NPAs, because of their ownership with the government. However, the NPAs are still high in respect of public sector banks, whereas the new private banks and foreign banks are performing so well that their net profits are at comfortable level after due coverage of losses due to the NPAs. Against this background, this paper attempts to study the trends of NPAs in Indian banking sector, specifically sector-wise, and identify the causes and consequences of NPAs. Thus, the problem of NPAs needs lots of serious efforts; otherwise, they will erode the profitability of banks, which is not desirable for a growing economy like India.

Vol.7, No.2, April-June 2017 Article:6

Power, Trust, Integration and Performance in Supply Chains: A Literature Survey

Verma Shubhansh and Acharyulu.G. V. R. K .

Doi: http://dx.doi.org/10.11127/gmt.2017.06.06

pp. 108-114

Keywords: supply chain integration; power; trust; supply chain performance

Abstract: Integration in the supply chain has been conceptualized and researched from multiple perspectives. Several studies have identified different types of supply chain integration. In this study, we empirically examine the multi-dimensionality of supply integration and explore its relational antecedents. We also examined differences in trust and relationship commitment for companies with different types of integration. To this end, we analyzed articles and synthesized the large, fragmented body of work dispersed across many disciplines. The study was based on articles which reflected the intersection of supply chain integration, Trust, Power and performance measurement, and then focusing on the role of integration in supply chain performance. Findings reveal that Trust seems to be the single most discussed element in making supply chains function effectively and efficiently. Integration in the new supply era is still an open area of research. Our results indicate that there is a positive and significant correlation between SCI and firm performance and these links are mediated by inter organizational relationships including trust, and power. This study identifies the need for empirical cross-industry research to include the development of partnership, collaboration, agility and flexibility.

Vol.7, No.2, April-June 2017 Article:7

Health khoj - In Search of Swasth Bharat

Bhavani Akkapeddi and Indraneel Ganguly

Doi: http://dx.doi.org/10.11127/gmt.2017.06.07

pp. 115-124

Keywords: healthkhoj, swasth bharat, digital platform

Abstract: Case Synopsis: This case aims to cover some of the challenges, start-up organizations in the healthcare domain, face in getting potential customers to adopt a digital platform for health services delivery. HealthKhoj.com is one such entrepreneurial venture that entered the health services space with a clearly differentiated value proposition and planned to get the urban educated customer to adopt their health platform, but faced challenges like societal biases, the tendency to seek and get unsolicited medical advice from one and all and the inherent trust deficit towards a machine telling us what we must do in a medical situation. Considering this scenario in the urban segment, HealthKhoj's quest to take their service to the rural sector, seems a herculean task. The three founders now look to adopt diverse strategies to enable the platform make inroads in their quest to make the country 'swasth '. Learning/Teaching Objectives: To illustrate how a start-up company provides value to its users to sustain itself in business with the help of new technologies in health services delivery, quickly and efficiently, in a country as vast and as populated as India. It includes different requirements of urban and rural consumers and the challenges therein. It highlights the importance of deciding on a business strategy while retaining the flexibility to change according to the changes in the environment.