Mayas Publications logo
Buy Books Buy journals

Journal Issues

Back To Archive
A Conceptual Study of Portfolio Management
Dr.K.Devika, Assistant Professor: R.Vinitha, III B. Com (Accounting & Finance): V.Vishali, III B. Com (Accounting & Finance), Valliammal College for Women, E-9 Anna nagar East, Chennai 102
Pages: 1-6 | First Published: 05 Dec 2025
Full text | Abstract | PDF | References | Request permissions

Abstract

Investment is an activity that commits funds in any financial form in the present with an expectation of receiving additional return in the future. The expectations bring with it a probability that the quantum of return may vary from a minimum to a maximum. This possibility of variation in the actual return is known as investment risk. Thus, every investment involves a return and risk. Investment is an activity that is undertaken by those who have savings. Savings can be defined as the excess of income over expenditure. An investor earns/expects to earn additional monetary value from the mode of investment that could be in the form of financial assets. The unique goals and circumstances of the investors must also be considered some investors are more risk averse than others. mutual fund have developed particular to optimize their portfolio holding.

References

  1. Punithavali Pandian - Security analysis and portfolio management –Vikas publishing house Pvt Ltd, Edition 2011.
  2. V. K. Bhall - Investment Management- New Delhi, sultanchand & sons publication,10th Edition, 2004.
  3. Prasanna Chandra - Investment Analysis and Portfolio Management – New Delhi, The Mc Graw Hill company Ltd, 6th edition, 2006.
  4. Frank K.Reily, Brown, Keith C.Brown – Investment Analysis and Portfolio Management, Edition 2005.
  5. Elton E, Gruber M, Brown S, Goetzmann.W – Modern Portfolio Theory and Investment analysis, 8th Edition, 2011.
Detecting and Preventing Fraud Through Forensic Accounting
Dr. Nijina Jose, Assistant Professor: K. Shalini, III B. Com (Accounting & Finance): D.Karthika, III B. Com (Accounting & Finance), Valliammal College for Women, E-9 Anna nagar East, Chennai 102
Pages: 7-14 | First Published: 05 Dec 2025
Full text | Abstract | PDF | References | Request permissions

Abstract

The Indian economy has emerged as a prominent entity on the international stage, resulting in the growth of Indian markets through various avenues such as partnerships, mergers, and consolidations. Nevertheless, alongside the increase in commerce and trade, complications have surfaced. The initial years of the twenty-first century experienced a surge in white-collar offenses and financial controversies, prompting worries regarding the integrity of financial systems. In light of these issues, there has been a significant rise in the need for Forensic Accounting, which is focused on preventing and identifying fraud. This document aims to evaluate financial frauds and white-collar offenses in India while examining the crucial role of forensic accounting in alleviating such financial crises. Furthermore, it investigates how Forensic Accountants can support the government in upholding regulatory standards.

References

  1. Chaturvedi, N. (2015). Forensic accounting in India (future prospects for its application). International Journal of Recent Research in Commerce Economics and Management, 2(1), 133-139.

  2. DiGabriele, J. A. (2008). An Empirical Investigation of the Relevant Skills ofForensic Accountants. Journal of Education for Business, 83(6), 331–338.

  3. Dr. Manisha Manchanda, Ms. Jyotsna, THE ROLE OF HIGHER EDUCATION IN MOULDING THE FUTURE WORKFORCE AND THE SIGNIFICANCE OF TECHNOLOGICAL ADAPTATION TO THE SERVICE SECTOR'S GROWTH , Sachetas: Vol. 2 No. 3 (2023)

  4. Dr. Manisha Verma, Dr. Rajanikant Verma, FORENSIC ACCOUNTING AND AUDIT TO STRENGTHEN CORPORATE GOVERNANCE , Sachetas: Vol. 1 No. 4 (2022)

  5. Ebaid, I. E. S. (2022). An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education. International Journal of Law and Management, (ahead-of-print). GAP BODHI TARU A GLOBAL JOURNAL OF HUMANITIES ( ISSN – 2581-5857 ) Impact Factor: SJIF - 5.551, IIFS - 5.125 Globally peer-reviewed and open access journal.

  6. Ishwarya, M. Perception and Awareness of Academicians on Forensic Accounting in Virudhunagar Districts. Technology, 10(6.2), 38-9.

  7. Kaur, G., & Mukherjee, D. (2023). An Insight into Forensic Accounting. Indian Journal of Forensic Medicine & Toxicology, 17(1), 25-30.

  8. Kramer, B., Seda, M. and Bobashev, G. (2017), "Current opinions on forensic accounting education", Accounting Research Journal, Vol. 30 No. 3, pp. 249- 264 

  9. Ms. Muskan Arora, Mr. Vibhanshu Jha, A STUDY OF INEQUALITIES IN VIRTUAL LEARNING IN INDIA AS AN IMPACT OF COVID-19 , Sachetas: Vol. 1 No. 3 (2022)

  10. Ms. Payal Shastri, A COMPARATIVE STUDY OF CSR SPENDING & CSR REPORTING PRACTICES OF SELECTED BANKS IN INDIA , Sachetas: Vol. 1 No. 4 (2022)

  11. Richa, P., & Madhu, T. (2020). Study on Forensic Accounting Practices and Fraud Management in India. Think India Journal, 22(43), 264-271.

  12. Sahloul, M. M., Self, S. W., & Simmons, M. M. (2019). Perceptions about Accounting Education related to Occupational Fraud Review and Analysis International Journal of Business Research and Information Technology, 6(1),30-49.

  13. Seda, M., & Kramer, B. K. P. (2008). The emergence of forensic accounting programs in higher education. Management Accounting Quarterly, 9(3).

  14. Sholih, M. W., Prayogo, I., A'yun, A. Q., Afrizal, T., & Saputra, J. A Study of Academic, Practitioner and Accounting Students' Perception toward ExpertiseAccounting Forensic using Deductive Analysis: A Case study of Semarang State Universities, Indonesia.

  15. Supriya, H. (2019). Forensic accounting-emerging trend in Indian accounting field. International Journal of Trend in Scientific Research and Development, 3(4), 733-734. [24]

Impact of Gamification in Employee Engagement and Productivity
V.M.Sajitha, Assistant Professor: R. Logashree, III B. Com (Accounting & Finance): S.Sandhiya, III B. Com (Accounting & Finance), Valliammal College for Women, E-9 Anna nagar East, Chennai 102
Pages: 15-25 | First Published: 05 Dec 2025
Full text | Abstract | PDF | References | Request permissions

Abstract

Gamification is the implementation of elements of gamification into a workforce environment to enable a game-like experience. A rising corpus of research and an increasing number of gamified apps demonstrate how gamification's popularity has grown over time. The methodology of improving services with (stimulating) opportunities to elicit game-like experiences and foster desired behavioral results is known as Gamification. Customary preparation projects can frequently be tedious and neglect to catch workers' consideration and interest One of the vital advantages of gamification in the working environment is its capacity to upgrade learning and improvement drives. Customary preparation projects can frequently be tedious and neglect to catch workers' consideration and interest. Additional benefits associated with employing gamification for employee engagement involve enhancing social interaction and teamwork, generating real-time feedback, and making training and on boarding easier and more enjoyable. The article uncovers gaps in the collection of literature through investigating the state of the field's current research and finds out how Gamification creates impact over employee engagement and productivity. The current research has been designed with survey model and it focuses on the analysis of impact of Gamification on employee engagement and productivity. 

Key Words: Employee engagement, Productivity, Gamification. Gamified work culture, Gamify, Employee motivation, Employee productivity

References

  1. Miri, D. H., & Macke, J. (2022). Gamification, motivation, and engagement at work: a qualitative multiple case study. European business review, 34(2), 263-276.

  2. Girdauskiene, L., Ausrine Ciplyte, E., & Navickas, V. (2022). Gamification as an innovative instrument for employee engagement. Marketing i menedžment innovacij, (1), 10-17.

  3. Basit, A., Hassan, Z., Omar, N., Sethumadavan, S., & Jhanjhi, N. Z. (2021). Gamification: A Tool To Enhance Employee Engagement And Performance. Turkish Online Journal of Qualitative Inquiry, 12(5).

  4. Hammedi, W., Leclercq, T., Poncin, I., & Alkire, L. (2021). Uncovering the dark side of gamification at work: Impacts on engagement and well-being. Journal of Business Research, 122, 256-269.

  5. Gryaznova, S. (2019). Gamification in employee engagement.

  6. Alsawaier, R. S. (2018). The effect of gamification on motivation and engagement. The International Journal of Information and Learning Technology, 35(1), 56-79.

  7. Ērgle, D., & Ludviga, I. (2018, September). Use of gamification in human resource management: impact on engagement and satisfaction. In 10th International Scientific Conference “Business and Management (pp. 409-417).

  8. da Rocha Seixas, L., Gomes, A. S., & de Melo Filho, I. J. (2016). Effectiveness of gamification in the engagement of students. Computers in Human Behavior, 58, 48-63.

  9. Ergle, D. (2015). Fostering Employee Engagement Through Gamification: AirBaltic Forecaster Tool. Management (18544223), 10(3).

  10. Kumar, H., & Raghavendran, S. (2015). Gamification, the finer art: fostering creativity and employee engagement. Journal of Business Strategy, 36(6), 3-12.

  11. Pandita, D., Bedarkar, M., Agarwal, R., & Saini, R. (2017). Digitalizing human resources through gamification for employee engagement.

  12. Ong, M. (2013). Gamification and its effect on employee engagement and performance in a perceptual diagnosis task.

  13. Biloch, A., & Löfstedt, A. (2013). Gamification and performance management: A tool for driving competitiveness through employee Engagement.

A Study on Role of Insurance in Business Risks
P.Rekha, Assistant Professor, Valliammal College for Women: V.Keerthana, III B. Com (Accounting & Finance), Valliammal College for Women: R.Tamilarasi, III B. Com III B. Com (Accounting & Finance), Valliammal College for Women, Chennai 102
Pages: 26-32 | First Published: 05 Dec 2025
Full text | Abstract | PDF | References | Request permissions

Abstract

Business enterprises operate in an environment characterized by uncertainty, where risks such as property damage, liability claims, market volatility, and operational disruptions can significantly affect sustainability and growth. Insurance serves as a critical risk management tool by transferring potential financial losses to insurers, thereby enabling businesses to safeguard assets, stabilize operations, and maintain stakeholder confidence. This study explores the multifaceted role of insurance in mitigating business risks, highlighting its contribution to financial resilience, continuity planning, and regulatory compliance. It examines how different types of insurance—such as property, liability, health, and business interruption—address specific vulnerabilities, while also analyzing the strategic importance of insurance in fostering innovation and investment. By integrating theoretical perspectives with practical insights, the study underscores that insurance is not merely a protective mechanism but a catalyst for sustainable business development in an increasingly complex global economy.

References

  1. Varghese, D. T., Santoshi, M. R., Hussain, S. A., & Anitha, B. (2025). Evaluating the role of business insurance in mitigating financial risks and ensuring sustainability. EPRA International Journal. https://doi.org/10.36713/epra22461

  2. Deepthi, C., & Nandini, M. (2020). A study on the insurance policies and their role in financial risk management. International Journal of Creative Research Thoughts. Retrieved from https://ijcrt.org/papers/IJCRTZ020054.pdf

  3. Prasad, V. (2024). A study of role of insurance in minimizing business risk. MBA Project Report, Bengaluru Central University. Retrieved from 

    https://alameenedu.co.in/pdf/miniprojects_2024/P18AT22M015080.pdf

  4. Journal of risk and insurance: the flagship journal for the American risk and insurance association, covering theoretical and empirical research on insurance economics.

A Study on the Effect of Work from Home (WFH) on the Productivity and Mental Health of the Employees of Selected IT Companies with Special Reference to Bangalore City
Jeny Maria John Assistant Professor, St. Joseph’s College of Commerce (Autonomous), Bangalore – 560025.
Pages: 33-49 | First Published: 05 Dec 2025
Full text | Abstract | PDF | References | Request permissions

Abstract

Working from home (WFH) has become the new method of working for millions of employees all over the world as a result of the COVID-19 pandemic. As a result of the epidemic, many workers and companies were forced to convert to remote work for the first time, with little or no preparedness. The coronavirus disease pandemic of 2019 (COVID-19) has had a variety of effects on the global economy. The shift to telework, in particular, has had a significant impact on how people work. The impact of the new work-from-home (WFH) model on worker productivity will determine whether it survives in our society. However, the consequences of WFH on productivity are still unknown, to the best of our knowledge. We analyses the possible determinants of productivity changes owing to WFH by leveraging a unique survey done on 155 respondents working in chosen IT sector organizations in Bangalore. The following are the main findings: According to the report, poor team communication and long working hours are the leading causes of productivity loss. There is enough evidence to show that WFH has an impact on mental health. Employees' WFH experience can be improved by improving their mental health. Employee productivity while working from home was found to be average, according to the study. There is also enough evidence to indicate that, when done correctly, WFH improves overall job satisfaction. WFH may boost productivity and thus assure sound mental health if suitable investments are made in encouraging better team cooperation and creating a better work environment.

Key words: Work from home (WFH), Productivity, Mental Health

References

  1. Beno M, H. J. (2021). Data on an Austrian Company’s Productivity in the Pre-Covid- 19 Era, During the Lockdown and After Its Easing: To Work Remotely or Not? Frontiers in Communication, 6:641199.

  2. Butler, J. L. (2020). Challenges and gratitude: A diary study of software engineers working from home during covid-19 pandemic. New Future of Work.

  3. Choudhury, P. F. (2020). Work-from-anywhere: The Productivity effects of geographic flexibility. Strategic Management Journal, online.

  4. Ciolfi, L. &. (2018). From Work to Life and Back Again: Examining the Digitally- Mediated Work/Life Practices of a Group of Knowledge Workers. Computer Supported Cooperative Work (CSCW).

  5. EC. (2020). Telework in the EU Before and After the COVID-19: Where We Were, Where We Head To. Available online at: https://ec.europa.eu/jrc/sites/jrcsh/files/jrc120945_policy_brief_- _covid_and_telework_final.pdf (accessed November 25, 2020).

  6. Ellen Baker, G. C. (2007). Satisfaction and Perceived Productivity when Professionals Work From Home. Research And Practice In Human Resource Management.

  7. Kitagawa, R. K. (2021). Working from home: its effects on productivity and mental health. RIETI Discussion Paper Series 21-E-024.

  8. Lindorff, M. (2000). Home-based telework and telecommuting in Australia: More myth than modern work form. Asia Pacific Journal of Human Resources.

  9. McCloskey, D. &. (1998). A review of the empirical research on telecommuting and directions for future research. IDEA Group Publishing.

  10. Morikawa, M. (2020). Productivity of working from home during the COVID-19 pandemic: Evidence from an employee survey. Covid Economics, vol. 49.

  11. N. Bloom, P. B. (2020). The Impact of Covid-19 on Productivity. NBER Working Paper No. 28233.

  12. Ravi, N. a. (2021). Work from Home and Employee Productivity during COVID-19.

    Asian Basic and Applied Research Journal.

  13. Reuschke, A. F. (2020). "Homeworking in the UK: before and during the 2020 lockdown,". Wales Institute of Social and Economic Research.

  14. Teresa Galanti, G. G. (2021). Work From Home During the COVID-19 Outbreak: The Impact on Employees’ Remote Work Productivity, Engagement, and Stress. Journal of Occupational and Environmental Medicine.

  15. Thomaz Teodorovicza, R. S. (2019). Working from Home during COVID-19: Evidence from Time-Use Studies. Working Paper 21-094, Harvard Business School.