IOSR-JHSS   Volume-27 ~ Issue-9 ~ Sep. 2022

Abstract: Purpose – IFRS has been demonstrated in numerous studies conducted outside of India one of the most essential criteria in increasing financial reporting quality (FRQ) which in turn boosts investor trust and attracts, motivates, and encourages them to participate in new markets. As a result, our current research looks at how Indian Accounting Standards (Ind.AS), which converged with IFRS, improved the quality of financial reporting when compared to Indian GAAP. Design/methodology/approach –The study examines a sample of 47 firms that were listed on the Bombay Stock Exchange (BSE) from 2011-12 to 2019-20. Therefore, descriptive analysis, correlation analysis, regression analysis, and independent t-test were used. Also, Jones's (1991) modified model was used to estimate the value of FRQ. SPSS used to test all tests mentioned above. In doing so, this paper focuses on analyzing the annual financial reports extracted....

Keywords; Financial Reporting quality,Indian GAAP, Ind.AS, IFRS, audit committee effectiveness, board effectiveness

[1]. Abbadi, S. S., Hijazi, Q. F., & Al-Rahahleh, A. S. (2016). Corporate governance quality and earnings management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 10(2),
54-75
[2]. Abbadi, S. S., Hijazi, Q. F., & Al-Rahahleh, A. S. (2016). Corporate governance quality and earnings management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 10(2), 54-75.
[3]. Aggarwal, S. O. N. I. A. (2016). International financial reporting standards: An Indian perspective: A road map. IOSR J Bus and Magt (IOSR-JBM), 18(1), 1-5.
[4]. Agostino, M., Drago, D., & Silipo, D. B. (2011). The value relevance of IFRS in the European banking industry. Review of quantitative finance and accounting, 36(3), 437-457.
[5]. Ahmed, A. S., & Duellman, S. (2006). Evidence on the role of accounting conservatism in corporate governance. Journal of Accounting and Economics, 43(2-3), 411-437. https://doi.org/10.1016/j. jacceco.2007.01.005.

Abstract: Sound is one of the major elements of communication and its uses cannot be overemphasized. The use of sound in religious practices of the Anser-Ud-Deen Society of Nigeria and some others organizations in Nigeria is generally seen as musical and non musical activities based on their religious philosophies. However, the classification above did not give credence to the status of the elements of sound used. The Anser-Ud-Deen Society of Nigeria is considered to be one the religious organizations that overwhelmingly embrace the use of sound in its religious practice. The focus of this paper is to examine major religious activities of the Anser-Ud-Deen of Nigeria as a case.....

Keywords: Islamic religion, liturgy, prayer, asalatu, sound

[1]. Adeola, T.S. (1997). A Socio-Musical study of Dadakuada in Ilorin, Kwara State, Nigeria. Unpublished M.A Thesis, Obafemi Awolowo Univerity, Ile-Ife.
[2]. Abiodun, S. O (2000).The Life and Works of Yewande Agbeke: A Baluu Musician in Ilorin, Nigeria. Unpublished M.A Thesis, Obafemi Awolowo University, Ile – Ife.
[3]. Daramola, O.M (2005). The Musical Concept of the Asalatu in Yoruba Islamic Music. Unpublished Ph.D Thesis, Obafemi Awolowo University, Ile-Ife.
[4]. Euba, A. (1988) "Juju, Highlife and Afrobeat: an introduction to Popular Music in Nigeria‟. In Essays on Music in Africa. Volume 2, Iwalewa Haus, University of Bayreuth.
[5]. Olukoju, E.O (1987). Music in Religious worship. Orita: Ibadan Journal of Religious Studies. Vol. xx/2. Pp. 118.

Abstract: Tourism is a boon to all states regardless of their level of development, geographical size or power in any respect. It is a fast-growing activity whose revenues are not subject to repayment as is the case with loans, nor does it cause inflation as is the case with central bank advances given to the state (monetary procedure). Underdeveloped countries have more need to develop tourism to finance their development. But curiously several obstacles are observed in this field in the said countries and prevent the tourism industry to grow. That is why this study proposes to analyse the impact of the tax burden on the growth of the tourism industry, taking as a case study the Democratic Republic of Congo.

Keywords: Taxation - Tourism - Growth – obstacle

[1]. ANAPI, Vade-mecum des impôts, droits, taxes et redevances du secteur de tourisme, [En ligne], Mise en ligne le 15 octobre 2020,consulté le 11 août 2022. URL: https://www.investindrc.cd/fr/IMG/pdf/vade_mecum_tourisme_ok.pdf
[2]. Anonyme, « Qu‟est-ce qu‟un bon impôt ? - optimalités multiples, efficacité économique et équité sociale » in Doc de justice, [En ligne], Mise en ligne le 14 juin 2021, consulté le 12 août 2022. URL https://www.doc-du-juriste.com/droit-prive-et-contrat/droit-fscal/dissertation/est-ce-bon-impot-448500.html
[3]. Jean-Denis Garon et Alain Paquet, Les enjeux d‟efficience et la fiscalité, dans L'Actualité économique, Volume 93, numéro 3, septembre 2017.
[4]. Julien Martin et Cristian Stratica, « Fiscalité des entreprises et paradis fiscaux : une étude sur données canadiennes » dans L'Actualité économique, Volume 93, numéro 3, septembre 2017.
[5]. « Mise en tourisme » in Géoconfluence,[En ligne], mis en ligne le 16 novembre 2018, consulté le 11 août 2022. URL : http://geoconfluences.ens-lyon.fr/glossaire/mise-en-tourisme

Abstract: Naxalism is not new to India and has impacted state and society at a massive level. It has absorbed questions of security and development and has spread to newer localities and avenues over time. The expansion of the movement has often been discussed in terms of states and regions but what is again less discussed is the mechanism in which there has been a constant interaction between the practisers in rural and urban areas. It would be a disguise to just say that naxalism is about poor and impoverished sections of the Indian tribal society as over the years it has been constant understood that the movement has been a result of support of all kinds provided by the intellectuals and educated elites in big cities and townships. This study is about naxalism and it‟s most recent incarnation that is "urban naxalism‟. The example of Jharkhand has been taken and discussed to talk about the nature of the movement.

Keywords: Naxalism, India, Under development , MCC

[1]. Ramana, P.V., 2011. India‟s Maoist insurgency: Evolution, current trends, and responses. India‟s contemporary security challenges. Washington, DC: Woodrow Wilson International Center for Scholars.
[2]. Dixit, R., 2010. Naxalite movement in India: the State‟s response. Journal of Defense Studies, 4(2), pp.21-35.
[3]. Guha, R., 2007. Adivasis, naxalites and Indian democracy. Economic and Political Weekly, pp.3305-3312.
[4]. Dubey, S.K., 2013. Maoist movement in India: An overview. Institute for Defence Studies and Analyses.
[5]. Panday, K.N., Naxalism and India‟s Internal Security Problem. Sinews of India‟s Internal Security in 21st Century, p.223

Abstract: At some point in our lives, we all understand that one day we will die. But is death really the end? The concept of afterlife, or some form of existence after death, has been around for millennia.Every religion says that there is life after death.But at this moment, this is still not a scientific proof. Robert T. Bigelow, a famous aerospace entrepreneur from the United States, founded the Bigelow Institute for Consciousness Studies (BICS) in order to support research into both the survival of human consciousness after physical death and the nature of the afterlife. The first initiative of the BICSwas the launch of an international essay competition for awards (nearly 2 million dollars) to participants for writing papers summarizing.......

Keywords: God, Buddha,Body,Mind,Soul,Karma, Rebirth, Consciousness,Evolution, Reincarnation. ―Science without religion is lame, religion without science is blind.‖ Albert Einstein

[1]. The Third Dalai Lama. Essence of Refined Gold. Explanation of the 14th Dalai Lama. Ulaanbaatar. 2003. 237 pages. [2]. Karma and Rebirth in classical Indian Traditions. Edited by Wendy Doniger O'Flaherty, University of California Press, 2018, 368 pages. [3]. The evidence of after-death survival of human consciousness according to the winners of the Bigelow contest: a scientific examination. Available from: https://www.researchgate.net/publication/357290902_The_evidence_of_after-death_survival_of_human_consciousness_according_to_the_winners_of_the_Bigelow_contest_a_scientific_examination [accessed Jul 13 2022]. [4]. Herbert B. Anderson. Elements of set theory. Academic press. 1977. 294 pages. [5]. Jargal Dorj, Mathematical proof of the law of Karma. American journal of applied mathematics. Vol.2, No. 4, 2014, pp. 111-126.

Abstract: The Family Life Cycle comprises those emotional and intellectual stages through which members of a family pass, from childhood to the years of retirement. Marital satisfaction is the enjoyment and contentment that couples feel from the love and support they give each other, despite the disappointments and difficulties of life. This study assessed the Relationship between Family Life Cycle and Marital Satisfaction, among Married Individuals in Guadalupe Parish, Archdiocese of Nairobi, Kenya. The study that formed the basis for this article was guided by Family System Theory as the theoretical framework. Quantitative Research Method was used. Multi-stage Sample Techniques were employed to select 351 participants.......

Keywords: Family System, Family Life Cycle, Married Individuals, Couples, Marital Satisfaction, An Inverted V shaped

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