Journal Issues

Abstract
In recent years, the relationship between performance and a variety of companies has been an important experimental issue in financial management. Diversification strategies can affect the competitive balance in the industry. This study aims to measure the relationship between the two variables of diversification and financial ratios as criteria for accounting-based performance using required statistical tests. This research follows the post facto Method with a practical purpose. The statistical sample of this research is 99 companies listed in the Tehran Stock Exchange Market. The results of this research have shown that applying a relevant diversification strategy has no impact on the financial performance of producing companies and irrelevant strategies have a diverse tie with performance indicators and the growth of the company. Moreover, the impact of control variables of company size, financial leverage, growth opportunities, and the ratio of market value of equity to book value of equity on the relationships between research variables and assumptions have been measured in this study.
Keywords: Product Diversification Strategy, Relevant Diversification, Irrelevant Diversification, Financial Performance, Company’s Growth

Abstract
The study investigated the effects of yogic practices on Sitting tolerance among autistic children, For the study 20 children with autism were selected from the National Institute for Empowerment of Persons with Multiple Disability, Muttukadu, Chennai, Their ages ranged between 8 and 12, The subjects were divided into two equal groups of 10 subjects each, namely experimental group-1, and control group. Experimental group 1 underwent Yogic practices, for five days a week for six weeks and the control group was kept as active rest. The selected criterion variable sitting tolerance of body parts was assessed before during and after the training period, the collected data were statistically analyzed by Analysis of covariance (ANCOVA), and the result of the study reveals that the Sitting tolerance of the body parts significantly improved in experimental group when compared with the control group.
Keywords: Neural disorder, Autism, Yoga, Sitting tolerance, Special education.

Abstract
The major purpose of this paper is tomake an attempt to understand the concept of One Person Company (OPC)in India as per The Companies Act, 2013, and understand its opportunities and challenges in India. The research paper is an attempt at exploratory research, based on the secondary data sourced from journals, articles of various books, websites, and media reports. Further, looking into the requirements of the objectives of the study the research design employed for the study is descriptive in nature. The major findings of the paper are that, while the concept has already prevailed in some of the countries of the world for a long time, it took more than half a century for India to incorporate it in legal form. As it is in its infancy stage in India, some limitations should be made good to give it a more complete structure. Some of the suggestions in this regard have been made and are given in detail in the paper.  The scope of the research is limited in the sense that the idea of OPC is very new and hence not many companies are incorporated under this act in India and hence primary data could not be collected. Moreover, paucity of time and lack of legal expertise were two other major constraints in the path of this research. This paper is valuable to any academician in the field of commerce who wants to understand the concept of OPC and its challenges in India. It is especially valuable to young entrepreneurs in India who want to set up such companies in the future. The paper is also valuable to policymakers in exploring the area further.
Keywords: One Person Company; Companies Act, 1956; Companies Act, 2013; Private Limited Company

Abstract
The Kerala Model of Economic Development is well celebrated for the tremendous progress made by the state in terms of literacy and other human development indices and to a certain extent ecological sustainability. The present scenario of the world economy is increasing wants, limited resources, and the growing ecological problems associated therewith. Kerala's economy too faces the same situation. It is high time to pay attention to the role that can be played by green entrepreneurs simply called ecopreneurs in tackling ecological problems. Several studies have proved that ecopreneurs can surely help solve ecological problems and reduce environmental degradation. This paper focuses on the major ecological challenges faced by the Kerala economy at present and highlights the need for nurturing environmentally friendly ecopreneurs to address these problems. It also discusses the role of entrepreneurship education at the college level in fostering an ecopreneurship culture among the upcoming Kerala youth. Some of the eco-friendly entrepreneurship ideas suited to our economy are also mentioned in this paper. Attempts made by the University of Kerala to nurture entrepreneurship-oriented education and the recent problems encountered in this area are also highlighted in the study.
Keywords – Ecopreneurship, Entrepreneurship, Education, Entrepreneurship Education

Abstract
Customer orientated at the individual level. A salesperson's ethical behavior plays a critical role in forming, maintaining, and sustaining long-term customer relationships. They play a critical role in forming, maintaining, and sustaining. Long-term customer relationship. The sales behavior and the financial performance of the organization. They provide a two-dimensional conceptualization of customer orientation that distinguishes between attitude and behaviors second, it explores the direct and indirect effects of customer stratification. Customers centric were started in companies from around 2004. These around describe customer circles. The customer circles add value to the firm including their employees and mostly focus, customer circles are compared to traditional training program structure organization.
Keywords: Customer oriented, Customer behavior, Effectiveness

Abstract
Financial inclusion means universal access to a wide range of financial services at a reasonable cost. Microfinance means the provision of microloans to poor entrepreneurs and small businesses lacking access to banking and related services. Microfinance is a way to promote economic development, employment and growth through the support of micro-entrepreneurs and small businesses; for others, it is a way for the poor to manage their finances more effectively and take advantage of economic opportunities while managing the risks. The terms have evolved - from micro-credit to micro-finance, and now 'financial inclusion'. Ujjivan Small Finance Bank Limited is a wholly-owned subsidiary of Ujjivan Financial Services Ltd. Ujjivan commenced its banking operations in February 2017 when it transitioned from a NBFC-MFI to a Small Finance Bank. It attained a Scheduled Bank status in August 2017. With State-of-the-art technology, Ujjivan Small Finance Bank (SFB) is pioneering better banking for its consumers by offering a whole host of benefits. UJJIVAN provided a lot of small Financial Services in the rural sector in India. The researcher attempted to study the role of UJJIVAN Financing among rural people with special reference to Alappuzha. The main objectives of the study included identifying the level of finance availability and the financial problems of the rural people in Alappuzha, studying the role of UJJIVAN finance in
inclusive financing among the rural people in Alappuzha, suggesting measures to achieve overall inclusive financing among rural people in Alappuzha. For the research purpose, both primary data and secondary data are used. Primary data are collected by using questionnaires, schedules, interviews,s, etc… secondary data are used from journals, magazines, newspapers, etc. In this study, the sample unit is considered a rural area in Alappuzha. The sample size refers to the number of items to be selected from the universe to constitute a sample. Here the sample size taken for the study is 100 respondents from the place of Alappuzha. The sampling procedure used in the study is random sampling. If the demand for and supply of financial services are not proper, it leads to financial instability in the country. In other words, some factors are highly influencing the financial inclusion process in India. If such factors are not proper, then it will affect the financial inclusion process in India. Whether the microfinance programs support or not the financial inclusion process will be the research problem. The study on the problem was conducted by collecting, analyzing, and interpreting both secondary and primary data. From the study, it is very clear that UJJIVAN Small Financing has a high role in supporting the financial inclusion process. The study also mentioned some measures for the overall achievement of financial inclusion.
Keywords; Financial inclusion, Small financing, UJJIVAN, financial exclusion, financial literacy, financial inclusion, and exclusion factors.

Abstract
Attrition in human resource management means gradual wearing down of the employees from the organization by the owner will consist of the employees in an organization is known as attrition. Attrition denotes that employees in the present organization are not satisfied (may be due to less pay, ineffective career planning of employees in the organization, or current employees) Employee turnover and employee attrition both occur when an employee leaves the organization. Turnover, however, may result from some employment actions, such as removal, termination, resignation, or work abandonment. Attrition occurs when an employee retires or when the company eliminates his job. The significant difference between the two is that when turnover occurs, the company seeks someone to replace the employee. The organizations also face difficulties in maintaining the remaining employees as well as attracting inherent employees. The high attrition rates also lead to a chronic or systemic cycle. All this has a significant impact on the strength of a company in managing its business in a competitive environment. The study is conducted to find out the leading causes that increase employee turnover in pharmaceutical companies and to find out the way to control attrition. This study was conducted in
Pharmaceutical companies in Chennai city. The study found that the attrition rate is high level in pharmaceutical companies because of dissatisfaction with the organization's policy.
Keywords: Attrition, Pharmaceutical Companies, Organization policy, and Employees

Abstract
In today’s global and distributed business economy, virtual teams are becoming the norm, rather than the exception. Whether managing a geographically dispersed workforce or just getting started with part-time virtual assistants scattered across the globe, learning to manage and communicate with virtual teams is essential to
business growth and success in today’s work culture. A TOWS Matrix is used to structure the results of the analysis and to identify future virtual team strategies for the organization. The study demonstrates that a structured approach is essential to ensure that the benefits resulting from virtual teamwork are maximized. Some fundamentals that are important to understand for all teamwork -- virtual or in person are the analysis of this article.
Keywords: Virtual Teams, workforce, norm, TOWS Matrix exception

Abstract
This article attempts to assess Ethiopia’s trade potential and explore over and under-trade countries by using the gravity model. The coefficients thus obtained are then used to predict the trade potential of Ethiopia showing that this nation has significant trade potential with 118 countries. Ordinary Least Squares with Cross-Section data for the year 2016 have been used for the estimation. The results show that both basic gravity equations are subliminally reasonable, with statistically significant t-statistic values. The results also reveal that Ethiopia has noteworthy trade potential with African countries, but in the current scenario, Ethiopia’s actual trade is less than potential trade with neighboring countries. The model also shows that Ethiopia has tremendous trade potential with COMESA members and trade can more than double if barriers and constraints are removed.
Keywords: Augmented gravity model, trade potential, regional integration