Abstracts of Accounting and Finance Track As On 15-01-2018

INDEX
Paper Name of the Title of the Paper Page

ID Author(s) No
1 M. Jayasree A Study on Share Price Movement of Equities Using
Technical Analysis
2 T. Sampath An Empirical analysis of Stock Prices, Inflation and Output
in India
3 SANJAY BLEND IN AND STAND OUT-MERGERS AND
UPADHYA ACQUISITIONS
SIMRAN
VARMA
4 Dr. T. P. Surya C Cryptocurrency and Blockchain technology’s Role in
Rao emerging digital economy
5 Mrs. N.Supriya Demonetization – It’s impact on Common Man
Ms. Asra Sultana
6 Thota Radha E-Commerce –Recent Trends in Retail Marketing
Ms.P.Rajya
Lakshmi
7 Thota Radha FDI Inflows: Issues, Trends and Determinants
8 Barkha Chawla Forensic Accounting
9 B. Satyanarayana GST AWARENESS AMONG COMMERCE STUDENTS
Rao
Rajvir Singh
Oberai
Keshav Bangad
10 Mrs. MADHURI A STUDY ON INITIATIVES FOR INVESTOR
PROTECTION
11 RAHUL REINSURANCE AND LIABILITY INSURANCE IN
AGEERU INDIA: CRITICAL ANALYSIS
12 M. Devendra PROS AND CONS OF FORENSIC ACCOUNTING
Prof. P. Mohan
Reddy
13 G. Mallikarjun PROTECTING ONLINE COPYRIGHT
INFRINGEMENTS:
THE EMERGING LEGAL ISSUES AND CHALLENGES
14 Manish Kumar Risks associated with Cryptocurrencies
Jha
15 Dr.R.SIVA Role of capital market in economic growth- with special
RAMA reference to India
PRASAD
GUNTUPALLI
LAKSHMI
VISHALI
16 Mr.Ch.Sanjeev The effect of Money Supply and Inflation rate on the
Dr.K.Aparna Performance of National Stock Exchange
17 G Durga Vaidehi TRANSITION IN GST AND SECTOR WISE IMPACT OF
GST
18 Dr.H.Srinivas ANGERMANAGEMENT TECHNIQUES

Rao
19 Mrs. Anita IMPACT OF DEMONETISATION ON CONSUMER’S
D’souza
FINANCIAL TRANSACTIONS
20 GUNDA IMPACT OF GST IMPELEMENTATION IN INDIA –

SRIINIVAS
PROSPECTS AND CHALLENGES
21 Dr B.Bondyalu
Goods and Service Tax (GST) - Impacts on Five Key Sectors

of Indian Economy
22 Dr.K.Anjaneyulu
PROBLEMS AND PROSPECTS OF GST ON

TELANGANA STATE
23 Sughosh Anney
Boga Sai rathan
Rajakumar Crypto currency
Nithish
24 Iynisha Kannan
James
G. Vindhya A Study on IndAS and IFRS
Chandra
25 K.KIRAN
Challenges to Financial Inclusion in India: The Case of

Andhra Pradesh
26 Dr.D.RAMESH FDI PROMOTIONS AND ADVANCEMENT THROUGH
KUMAR MAKE IN INDIA PROGRAMME
Dr.R.GEETHA
27 Harsh Agarwal Study on Crowdfunding
28 MANYA SINGH Study on Demonetizationa and Digitilazation
J.SAI THARUN
29 Aishwarya Arun Forensic Accounting- A Vision for Fraud Detection
Kumar
30 A.E Glory A STUDY ON FORENSIC ACCOUNTING
Sharon
Siddharth
31 Nitin Pandey FOREIGN DIRECT INVESTMENT(FDI) IN INDIA
Hitesh
Choudhary
32 Sonal Sharma BUSINESS FINANCE
P.Soumya
33 N Anil Kumar GST- The Business Vision Foreseen
Mr Ashish
Kumar
Harsh Choudhary
34 Syed Jaffer Performance Evaluation Of Select Mutual Fund Schemes:
Dr. Badiuddin An Analysis Of Return
Ahmed
35 Dr.K.Venkat PERFORMANCE OF INDIAN EQUITY MARKET AND

Janardhan Rao ITS STABILITY NATURE BY RISK-RETURN
Srivalli DYNAMICS
Jandhyala
36 Ms. SMRITI FOREIGN DIRECT INVESTMENT (FDI): A FUTURE
NAGARIA KEY DRIVER FOR INDIA’s GROWTH
Dr. R. LAVANYA
KUMARI
37 Abdullah Khan DEMONETISATION TO DIGITIZATION
38 RAFAT AHMEDI IMPACT OF DIVIDENDS ON SHARE PRICES OF
SELECT IT FIRMS
39 FAIZAN ALI KHAN CRYPTOCURRENCY
SYED NASER
KHADIJA FAISAL
40 SUNKARI A STUDY ON HSBC INTERNATIONAL MUTUAL
PRAVEEN FUNDS SCHEME
41 T.Krishna A Study on Fundamental Analysis of Natural Gas and Crude
Oil
42 Vyomakesisri Impact of Monetary reforms of the Modi Government--A
Tippabhotla critical Analysis
43 Mrs. RITIKA FORENSIC ACCOUNTIN IN INDIA
BAJAJ
WAGHRAY
44 Pulipaka Vasant INDIAN COMMODITY

Vikas
MARKET:NEEDFORAWARENESSANDEDUCATIO
S. Bhanu
Prakash Sarma N
K Srinivas
45 T. Esther Ratna RETRIEVAL METHODS IN M-COMMERCE
APPLICATIONS – CHALLENGES AND PROSPECTS
46 A. Sonam Dubey A STUDY ON MERGERS AND ACQUISTIONS – A
BUSINESS STRATEGY FOR VALUE CREATION
47 Ankita Saxena Forensic Accounting
48 Mary Vinya Forensic Accounting and Its Fraudlent Activities
Sheela
49 K.Srivani VIRTUAL CRIMES AND HUMAN DISASTERS FACET OF IT
REVOLUTION IN INDIAN PERSPECTIVE
Paper ID : 1
Title of the Paper: A Study on Share Price Movement of EquitiesUsing

Technical Analysis
Name of the Author: M. Jayasree

Designation: Assistant Professor
Name of the College: St. Josephs Degree & PG College
Abstract
The relative strength index (RSI) is a technical indicator used in the analysis of financial
markets. It is intended to chart the current and historical strength or weakness of a stock or
market based on the closing prices of a recent trading period. The indicator should not be
confused with relative strength. The RSI is classified as a momentum oscillator, measuring the
velocity and magnitude of directional price movements. Momentum is the rate of the rise or fall
in price. The RSI computes momentum as the ratio of higher closes to lower closes: stocks which
have had more or stronger negative changes. The RSI is most typically used on a 14 day time
frame, measured on a scale 0 to 100, with high low levels marked at 70 and 30 respectively.
Shorter or longer time frames are used for alternatively shorter or longer outlooks. More extreme
high and low levels – 80 and 20, or 90 and 10-occur less frequently but indicate stronger
momentum. If the RSI is 70 or greater, then the instrument is assumed to be overbought (a
situation in which prices are risen more than the market expectations) fallen more than the
market expectations.With this background this paper makes an earnest attempt to study the top 5
Equity stocks during the period of the study in to suggest the investor the entry and exit time.
Key words: Technical Indicator, Momentum Oscillator, Over bought, Oversold.
Paper ID : 2
Title of the Paper: An Empirical analysis of Stock Prices, Inflation and

Output in India
Name of the Author: T. Sampath
Designation: Assistant Professor, Department of Applied Economics
Name of the College: Telangana University
Abstract
In this present study focuses on the negative relationship between stock returns and inflation
puzzle several as it contradicts conventional Fisherian wisdom. Fama, E.F., (1981). “Stock
returns, real activity, inflation and money” American Economic Review 71, 545–564
(September) gave an explanation around linkages stock returns, inflation through output. This
study revisits Fama's hypothesis for India in the post-liberalized period from an emerging
country perspective. The results documented that there is a significantly negative relationship
between inflation and output, while there is a significantly positive relationship between stock
price and output.
JEL classification: C49, E10. G10
Key Words:Fisher hypothesis, Stock return, Inflation, Real activity
Paper ID : 3
Title of the Paper:BLEND IN AND STAND OUT-MERGERS AND

ACQUISITIONS
Name of the Author: SANJAY UPADHYA

Designation: Student
Name of the College: St.Joseph’s Degree and PG College
Name of the CoAuthor: SIMRAN VARMA
ABSTRACT
Mergers and acquisition is a flourishing strategy of corporate finance. The purpose

of this paper is to study the concept of mergers and acquisition with brief study of
few companies who opted this strategy. “Alone we can do so little, together we
can do so much” – Helen Keller. This goes the best in order to understand the
strategy of M&A, many successful companies strike for M&A to diversify and
expand their target market. There is a myth about M&A that only small, non-
performing and financially unstable companies look for mergers but the complete
fact is today many moneyed and victorious companies opt for M&A. this work
tries to exemplify it. M&A include different types of transactions like mergers,
acquisition, consolidation, tender offer, purchase of asset, management acquisition
this piece studies all the transaction mentioned. many multinational companies
merge and acquire other companies to empower themselves and the very primary
objective is to increase profitability, this paper also analyse all the reasons why
companies choose M&A, impact of M&A on different parties. This paper also
reviews the top best and worst mergers and acquisitions of companies and
concludes by elucidating that ‘merger and acquisition is not a strategy it’s a tactic’.
Keywords: Strategies, Profitability, transaction,Companies and empower.
Paper ID : 4
Title of the Paper: Cryptocurrency and Blockchain technology’s Role

in emerging digital economy
Name of the Author: Dr. T. P. Surya C Rao
Designation:Research Scholar
Abstract:
Historically, the most common store of value is money, currency, and precious metal like gold or financial
capital. In other words, something becomes a store of value primarily because it has exchange value, earns income,
fluctuates but never fall to zero. Banks act as intermediaries by providing loans out of the deposits they get from
public and from borrowings from the Central bank. Nevertheless, the system plays pivotal role in socio-economic
development within a defined regulatory banking and legal framework.
Cryptocurrency is a digital currency in which encryption techniques are used to regulate the accumulation
of units of currency and monitor the transfer of funds, operating independently of a central bank. Cryptocurrencies
are classified as a subset of digital currencies and are also classified as a subset of alternative currencies and virtual
currencies. The first decentralized cryptocurrency, Bitcoin, was created in 2009. Bitcoin now provide an outlet for
personal wealth that is beyond restriction and seizure. Currently, around 1600 bitcoin ATMs were installed and
operation around the world. The number of cryptocurrencies available over the internet as of 27 November 2017 is
over 1324 and figure is growing day by day. They confront the typical role of banks and financial institutions and
pose a new challenge to central banks' control over the important functions of monetary and exchange rate policy.
On the other hand, the legal status of cryptocurrencies varies substantially from country to country and is still no
clarity to stakeholders across the globe. They have even been compared to pyramid schemes and economic bubbles,
such as housing market bubbles. If so, Is cryptocurrency safe? Does it have a value or not? Is it a threat to society?
What is the future of cryptocurrency in developing countries like India?
The term blockchain developed from “chain of blocks”. It is the technology behind bitcoin. It is an
open, distributed ledger that record transactions between two parties efficiently and in a verifiable and robust
manner. It typically managed by a peer-to-peer network collectively adhering to a protocol for validating data. The
data cannot be altered retroactively without the alteration of all subsequent blocks, once recorded which requires
collusion of the network majority. The invention of the blockchain for bitcoin made it the first digital currency to
solve the major issue of double-spending problem without the need of a trusted authority. If cryptocurrencies are
built on blockchain, can there be a blockchain without a native token?
Inter alia, the decentralized digital currency, Bitcoin and Blockchain technology has created lot of interest
in technocrats about its veracity in the modern world. It raises eyebrows in the recent past, about potential points of
concern and conflict. As a way of contrast, the paper analyzes related issues and concludes with suggestions for
future research.
Paper ID: 5
Title of the Paper: Demonetization – It’s impact on Common Man

Name of the Author: Mrs. N.Supriya
Designation: Faculty of Commerce
Name of the College: St. Ann’s College for Women
Name of the CoAuthor: Ms. Asra Sultana
Designation: Faculty of Commerce
Name of the College: St. Ann’s College for Women
ABSTRACT
On 8th November, 2016 Modi government brought a prominent reform - Demonetization to

eliminate the “black economy”.It is the process where the old unit of currency is replaced with
new currency having both pros and cons in the Indian economy. It can be used as a tool to curb
corruption, terrorism, drug menace and smuggling. Though demonetization is a good idea to
resolve various money related issues but common people of the country had faced several
incommodiousness for a short period of time. There was a great chaos and disruption as
maximum currency in circulation was pulled out at one stroke from the economy. It had brought
a sense of justice among honest tax payers and this would be further strengthen if money
recovered is used by the government in an efficient and leak-proof manner for infrastructure and
social schemes. Due to demonetization the common people have made an entry to increase the
use of digital payment system and it is an excellent move to destroy the corruption to a greater
extent. Once India take forward steps to digital economy, short term challenges will be at an end
and transparency will increase and the ability to tackle money laundering and money flow will
become easier.
The reasons for demonetization are to control counterfeit notes that could be contributing to
terrorism, and to undermine or eliminate the “black economy”.In the other words, the rest would
be available only as electronic money. The objective of this paper is to study the impact of
demonetization on common man and Indian economy.
Keywords: Demonetization, common man, black economy,electronic money, transparency
Paper ID: 6
Title of the Paper: E-Commerce –Recent Trends in Retail Marketing
Name of the Author: Thota Radha
Designation: Faculty of commerce
Name of the College: Andhra MahilaSabha, Arts & Science College for women
Name of the CoAuthor: Ms.P.Rajya Lakshmi
Designation: Associate professor
Name of the College: Andhra Mahila Sabha, Arts & Science College for women
Abstract
The Indian multi-brand e-commerce sector has been in focus in the recent times, having witnessed
exponential growth, unprecedented investments, aggressive business valuations, lateral acquisitions and
stiff competition amongst domestic and global e-commerce stalwarts much to the delight of the end
customers, of course. The regulatory position on foreign direct investment (FDI) in this sector, however,
got clarified only recently, when the Government of India issued Press Note 3 of 2016 (PN3) on March
29, 2016. Subsequently, the Reserve Bank of India codified PN3 in the form of a regulatory amendment
almost a year later on March 9, 2017 (collectively, the Policy Amendments).
The Policy Amendments appear to be directed at reinforcing investor and stakeholder sentiments
in the Indian e-commerce sector, and arguably, seek to put the online and offline business-to
consumer (B2C) businesses on a broadly level playing field (barring a few regulatory
exceptions). They also offer much-needed regulatory guidance on structuring e-commerce
entities in India that have received FDI. Among other things, the Policy Amendments also clarify
the scope of a “marketplace” model of e-commerce or jargoned as marketplace and an
“inventory based” model of e-commerce i.e. inventory model. A company set-up as a
marketplace only offers a platform (typically, a website or a mobile application) to sellers who
list on its platform for selling goods directly to end-consumers in India. Therefore, Indian entities
set up as a marketplace only act as a facilitator between a seller and an end-customer and do not
own goods that are sold through its platform. This is how popular e-commerce websites
Snapdeal, Amazon and Flipkart have structured their business operations in India.
Key words: E-Commerce, E-business, FDI, Retail Marketing
Paper ID: 7
Title of the Paper: FDI Inflows: Issues, Trends and Determinants
Name of the Author: Thota Radha

Designation: Faculty of commerce
Abstract
To integrate Indian economy with the global economy, the Government of India opens doors to
foreign investors. In 1991, the government announced a specified list of high technology and
high investment priority wherein automatic permission was granted for direct foreign investment
up to 51% foreign equity. This limit was raised from 41% to 74% for many of these industries.
Presently FDI is permitted up to 100% on the automatic route in most of the sectors subject to
sect oral rules/regulation, applicable.
Country-wise results for BRICS (Brazil, Russia, India, China and South Africa) indicate that the
macroeconomic factors determining FDI inflows differ from country to country. According to
UNCTAD’s World Investment Report (2016), FDI flows to emerging markets reached a new
high at $778 billion, accounting for 54 per cent of global inflows. EMEs attracted largest share of
international investments made by businesses for the year 2015 and 2016. As international
consumption and international production has shifted to emerging economies, MNCs are
increasingly investing in both efficiency seeking and market-seeking projects in these emerging
countries.
FDI plays the crucial role in Economic Growth in host country; hence countries try to attract a
substantial quantum of the FDI which can accelerate the process of economic growth by bringing
in more capital, technology, new management practices, and employment generation. It is also
observed that the EMEs with better infrastructure have greater FDI inflows. Hence, efforts
should be made towards development of industrial clusters in the form of Special Economic
Zones (SEZs), Export Processing Zones (EPZs) to explore the economies of scale and thereby to
enhance business performance by making common infrastructure facilities to MNCs.
Key words:BRICS,UNCTAD’sSEZs,EPZs, and MNCs
Paper ID: 8
Title of the Paper: Forensic Accounting
Name of the Author: Barkha Chawla
Designation: Article Assistant
Name of the Institution: Kumar and Giri Chartered Accountants.
Forensic Accounting has risen to great prominence and is growing at rapid speed due to increasing frauds
in the industry also known as white collar crimes. Initially, detecting frauds was considered to be the job
of the auditor but due to the inherent limitations of an audit, a new specialized field of forensic accounting
had to be introduced. It is not a normal “behind the desk job” and requires looking beyond numbers and
dealing with the fidelity of the actual business situation. Forensic Accountants are considered to be the
bloodhounds of Bookkeeping. They hound for conclusive evidence.
Forensic Accounting in simple terms provides an accounting analysis suitable to court which will form a
base for discussion, debate and ultimate dispute resolution. It encloses both Litigation Support and
Investigative Accounting and utilizes Accounting, Auditing and Investigative skills. A Forensic
Accountant could ensure the integrity and transparency of financial statements by indentifying areas of
risks and associated fraud symptoms. So, by helping companies prevent and detect fraud, the forensic
accountants could help the company in establishing a comprehensive corporate governance policy and
also help the company meet the investor requirements.
In order to become a qualified Forensic Accountant, some of the institutions from where certifications can
be obtained are-
1. ICAI, New Delhi.

2. Association of certified Fraud Examiners (ACFE), USA.
3. Indiana University, Bloomington, USA.
For identifying anomalies, tools like Data Mining and Matching, Benfords Law, Computer Assisted
Review (CAR) practices, theory of relative size factor along with conventional accounting tools like Ratio
Analysis trend, cash movement analysis etc are used by Forensic Accountants.
The field of forensic accounting seems to be becoming a very popular and demanding occupation.
Despite it being a subdivision of accounting, it is not the stereotypical form of accounting. A huge
demand for forensic accountants has come after the Satyam fiasco. There is an acute shortage of Forensic
Accountants in India though India loses approximately $40 billion because of frauds.
Paper ID: 9
Title of the Paper: GST AWARENESS AMONG COMMERCE STUDENTS:

Name of the Author:Mr. B. Satyanarayana Rao
Designation: Associate Professor
Name of the College: St. Joseph's Degree & PG College
Name of the CoAuthor: Rajvir Singh Oberai

Name of the CoAuthor: Mr. Keshav Bangad
ABSTRACT
Goods and Services Tax (GST) is an indirect tax levied in India on the sale of

goods and services. Goods and services are divided into five tax slabs for
collection of tax - 0%, 5%, 12%, 18% and 28%. Petroleum products and Alcoholic
drinks are taxed separately by the individual state governments. There is a special
rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In
addition a cess of 22% or other rates on top of 28% GST applies on few items like
aerated drinks, luxury cars and tobacco products.
The tax came into effect from July 1, 2017 through the implementation of one
hundred and first amendment by the Government of India. The tax replaced
existing multiple cascading taxes levied by the central and state governments. The
tax rates, rules and regulations are governed by the Goods and Services Tax
Council which comprises of finance ministers of centre and all the states.
Key words: Goods, Services, Tax, Government
Paper ID: 10
Title of the Paper: A STUDY ON INITIATIVES FOR INVESTOR PROTECTION
Name of the Author: Mrs. MADHURI
Name of the College: UCW,Koti,Hyderabad
ABSTRACT
Investor protection is one of the most important elements of a thriving securities market or other
financial investment institutions. The securities market operations promote the economic growth
of the country. Investor protection focuses on making sure that investors are fully informed about
their purchases, transactions and the affairs of the company that they have invested in. The
revival of investors’ protection in the corporate securities market is necessary to make market
more efficient by means of converting savings to investment. If the investors are not protected
properly by way of providing fair rate of return and safeguarding their capital, the corporate
sector will not be able to mobilize funds from the market. The desired level of economic growth
of a country is dependent upon availability of protection to its investors’. Globally, there is
increased evidence to suggest that investor protection has assumed an important role in the
economic development of a country.The global concern to make capital markets safer and
transparent can be achieved by strengthening financial system and managing the crisis
efficiently, and introducing systematic measures will build the confidence in the systems and
processes and protect the interest of investors.
Key words: Investor protection , Investor protection Fund,Investor protection Initiatives,

Investor grievances, Investor protection Education programs.
Paper ID: 11
Title of the Paper: REINSURANCE AND LIABILITY INSURANCE IN INDIA: CRITICAL

ANALYSIS
Name of the Author: RAHUL AGEERU
Abstract
Liability insurance and reinsurance are the most unused insurances in India. This paper shows
how and why (GIC) is the only reinsurance corporation in India. Why is the government not
allowing other private reinsurance companies to expand their business? Liability insurance has
the power to protect organisations from going to deep losses if anyone sues them for millions.
Liability insurance is not so popular in India.
This paper shows why these are important for the growth of Insurance sector in India. It even
shows how the regulatory plays an important role in these two types of Insurance. This would
even give the reasons why isn’t insurance sector not growing India so rapidly? It would show
the challenges faced by the government and regulatory.
Paper ID: 12
Title of the Paper: PROS AND CONS OF FORENSIC ACCOUNTING

Name of the Author: M. Devendra
Designation: Academic Consultant
Name of the University: SV University
Name of the CoAuthor: Prof. P. Mohan Reddy
Designation: HOD Department of Commerce
Name of the University: SV University
ABSTRACT
Organizational development is backbone to the economic development of the nation.
Establishment and existence of the enterprises will be depends on effectiveaccounting practices.
In this global scenario, accounting fraud has occurred widely throughout the globalised business
sector. It is emerging as one of the many countries with high expanding rates of business deals.
Due to the fact that Indian companies are still new and inexperience in managing business and its
accounts, this has created undetected loopholes for accounting fraud committers. It has also
created bad perceptions by the public regarding the various fraudulent activities that emerge in
the country.All of the larger accounting firms, as well as many medium-sized and boutique firms
and various police and government agencies have specialist forensic accounting departments .
The uniqueness of this paper focuses on the pros and cons of forensic in the process of fraud
detection.between these groups, there may be sub-specializations which comprise, specialize in
insuranceclaims, personal injury claims, fraud, anti-money-laundering, construction,
royaltyaudits and the like.The present article maps out the importance of fraud detection to
strengthen and be competitive in the business.
Keywords:Economic development,accounting practices,globalised,fraud detection.
Paper ID: 13
Title of the Paper: PROTECTING ONLINE COPYRIGHT INFRINGEMENTS:
THE EMERGING LEGAL ISSUES AND CHALLENGES
Name of the Author: G. Mallikarjun
Name of the College: NALSAR University of Law
Abstract
Copyright infringement is the primary problem in intellectual property rights in the present digital
era as with the emergence of new technology, newer concepts called computer databases, computer
related programs, computer software, computer layout and other works on the internet, specifically the
cyberspace have come to light. The copyright infringements happen online due to the ease of replication
as there is no degradation of the original copy with successive copying.
The copyright law is the most powerful tool today to address and tackle the IPR issues based
communication and information. While it is universally accepted that the main aim of copyright law is
the promotion of individual interest, it also incentivizes authors to allow them in creating new works by
providing recognition and economic returns through the law. However with the enhancedtechnology,
legal issues have emanated hereby distorting the very principles of copyright law and making it very
critical to apply the copyright law to the digital or online information. Hence in this paper author is
intended to discuss issues related to copyrights in relation to computer programs, computer databases in
the cyber space and the related issuesvis-à-vis protecting the rights of the authors in general.
Key Words: Cyber Space, Computer Database and Copyright Issues
Paper ID: 14
Title of the Paper: Risks associated with Cryptocurrencies
Name of the Author: Manish Kumar Jha
Name of the College: St. Joseph’s Degree & P.G. College
Abstract:
Cryptocurrency is a secured digital currency which uses cryptography. A cryptocurrency is hard

to forge because it is guarded using encryption. But are these cryptocurrencies future of
monetary system? Every system has its own benefits but also has risks involved in it. Even in
cryptocurrencies we have so many risks involved in it. What are the risks involved in it? The
primary target of this paper are the risks associated with cryptocurrencies. It is hoped that this
study will provide a clear picture about types of risk involved in cryptocurrencies and how do
they effect the system and organizations in which it is used.
Keywords: cryptocurrencies, risks, system, future, security.
Paper ID: 15
Title of the Paper:Role of capital market in economic growth- with

special reference to India
Name of the Author:Dr.R.SIVA RAMA PRASAD
Designation:Research Guide
Name of the College:Dept. of Commerce&Business Administration, Acharya Nagarjuna
University
Name of the CoAuthor: GUNTUPALLI LAKSHMI VISHALI

Designation: Research scholar,
Name of the College: Dept. of Commerce&Business Administration
Acharya Nagarjuna University
Abstract:
Capital markets are the role players in developing the sound financial system for any country.
These provide a base starting from gathering capital to allocating risk less avenues to the policy
makers. Emerging economies like India faced by the problems like capital deficit in order to
develop infrastructure facilities and provide employment. Both the segments of capital market
i.e., primary and secondary markets directly and indirectly caused for the potentiality, growth of
economy since few decades. Capital market assist the financial system by providing the
additional capital from the diversified economies. Most of the foreign investments flew in to the
country through the channels of this capital market. Very in the beginning of liberalization era,
foreign investments were encouraged by India to overcome the current account deficit, later on,
it spreads like ever showing a robust continuous growth caused to raise the GDP and make the
India to stand as the most attracting destination for the foreign capital. Various reasons like well-
structured, transparent financial system, ease of transaction caused the Indian capital markets to
withstand against crisis. Present research paper focusing on the role of capital market in
economic growth. For this purpose, NSE, BSE has been chosen as the sample on behalf of the
secondary market. GDP has been chosen to represent the economic growth. The statistical tools
like correlation and regression were taken to study the relation and strength of the relation
between the variables.
Keywords: NSE, BSE, GDP, correlation coefficient and capital market.
Paper ID: 16
Title of the Paper: The

effect of Money Supply and Inflation rate on the Performance
of National Stock Exchange
Name of the Author: Mr.Ch.Sanjeev
Designation: Research Scholar

Name of the College: Dept.Business Management, Telangana University
Name of the CoAuthor: Dr.K.Aparna
Designation: Asst.Professor
Name of the College: Dept.Business Management, Telangana University
Abstract:
The growth of the Indian economy depends on the performance of Indian stock market. In turn,
the Indian stock market depends up on the performance of those country macroeconomic
variables like, Gross Domestic Production (GDP), Balance of Payment (BoP), Exchange rate,
Inflation rate, Money Supply, Index of Industrial Production (IIP). The stock market comprises
Bombay Stock Exchange (BSE) and National Stock Exchange (NSE). The benchmarks of these
stock exchanges are Sensex and Nifty respectively. The Indian stock markets can be affected by
several factors like, Global events, information of respective company and macroeconomic
variables. When the market is bearish, the investors are in a formidable situation about their
investment, because of fall of the stock market. The falling of these markets is influenced by the
macroeconomic variables. So, an attempt is made to study the effect of macroeconomic variables
on performance of one of the Indian stock market i.e., CNX Nifty. The macroeconomic variables
selected for the study which have the major influence on CNX Nifty are Money Supply (M3) and
Inflation rate (WPI). Ten years data is considered for the present study commencing from 1 st
April, 2007 to 31st March, 2017. To study the relationship and volatility between the
selectedmacroeconomic variables and CNXNifty index is the objective of the study. ADF test,
Granger Causality Unit root test, Johnson co-integration test, Vector Error Correction Model
(VECM) and Heteroskedasticity family models will be applied for analysis.
Keywords: CNX Nifty, Macroeconomic variables, Relationship, Volatility and VECM Model.
Paper ID: 17
Title of the Paper:TRANSITION IN GST AND SECTOR WISE IMPACT OF

GST
Name of the Author: G Durga Vaidehi

Designation: Lecturer, Department of Commerce
Name of the College: St Marys College Yousufguda
Abstract:
Goods and Service Tax (GST) would be a very significant step in the field of indirect tax reforms
in India. However In 2002, the Vajpayee government formed a task force to recommend tax
reforms. In 2005, the Kelkar committee recommended rolling out GST as suggested by the 12th
Finance Commission. The Government GST regime seeks to replace excise duty, import duties,
VAT and service tax regulations, along with other cess and surcharges, with three separate
legislations namely CGST, SGST and IGST. GSTwould be applicable to all transactions of
goods and service, and it to be paid to the accounts of the Centre and the States separately. By
amalgamating a large number of Central and State taxes into a single tax and allowing set-off of
prior-stage taxes, it would mitigate the ill effects of cascading and pave the way for a common
national market and support economic growth of a country.Other countries experience in GST
has proven to be an efficient tax collection system. The implementation of GST generates more
revenue as it broadens the tax base and erodes the tax evasion. Therefore, this paper will focus
on Transitions in GST and Impact of GST on various sectors in India.
Keywords: Goods and service tax, Transitions, Indian Economy
Paper ID : 18
Title of the Paper: ANGER MANAGEMENT TECHNIQUES

Name of the Author: Dr.H.Srinivas Rao
Name of the College: Badruka College of Commerce & Arts
ABSTRACT
The most important aspect of Anger is that it has no positive contribution to the life of human
beings, it is always have negative effect on life. A life without anger is most enjoyable in the
society, on the other hand anger, in its extreme case may destroy life itself. This paper highlights
individual anger reasons, anger management techniques and emerging trends in the HR
Management area of modern corporate world.
Paper ID: 19
Title of the Paper: IMPACT OF DEMONETISATION ON CONSUMER’S

FINANCIAL TRANSACTIONS
Name of the Author: Mrs. Anita D’souza
Name of the College: Badruka College of Commerce and Arts
ABSTRACT:
Declaration of 86 percent of currency notes as illegal tender in just a blink of time on eve of 8th
November 2016 mandated the creation of immediate interruption in daily lives. The chaos was
created in every strata of the society whether upper, middle or lower. Where some welcomed the
move as it was seen for curbing black money, many are suffering by this movement. But the
supreme sufferers of this move were the informal sector of Indian economy, where cashless
transactions are minimal. The Government decision to remove existing high-denomination
currency notes of Rs.500 & Rs.1000 from circulation lead to serious short term disruption,
especially impacting small traders, wholesalers & those who earn their livelihood in cash,
such as vegetable vendors, kirana stores, etc. with 86% of the currency taken away with the
withdrawal of old Rs.500 & Rs.1000 currency notes, small businesses – from vegetable
vendors & small stores that use cash as mode of transaction were the worst hit. The study
aims to find out the problems faced by consumers during demonetization phase & measures
which were taken by them and the government to revive the demonetization impact on the
economy.
Keywords: Cashless payments, Demonetization, Informal sectors, Rural population.
Paper ID: 20
Title of the Paper: IMPACT OF GST IMPELEMENTATION IN INDIA – PROSPECTS

AND CHALLENGES
Name of the Author: GUNDA SRIINIVAS

Designation: HOD & Associate Professor,
Name of the College: N.S.V. DEGREE Colleges, JAGTIA
Abstract:
The article elaborates the GST overview and its structure and the challenges and
prospects in implementing GST in India.GST or The Goods and Services Tax which is set to roll
out from 1st July, 2017 nationwide in India is being touted as the single biggest indirect tax
reform in the Indian taxation system since independence. And it’s expected to make the tax
structure simple with seamless credit chain. There will be dual GST with the Central and State
simultaneously to be levied it on the common tax base. The Government is trying to make the tax
structure simple by introducing GST and promoting trade, while keeping a close watch on tax
evasion.
Key Words:GST, Goods and Services Tax, Indian Tax, Indian tax structure,
Indian tax scenario, Central Government, State Government,
Paper ID: 21
Title of the Paper: Goods and Service Tax (GST) - Impacts on Five
Key Sectors of Indian Economy
Name of the Author: Dr B.Bondyalu
Designation: Asst. Professor of Economics
Name of the College: SR&BGNR GOVT DEGREE & P.G COLLEGE, KHAMMAM
Abstract
The Goods and Services Tax (GST) is a value-added tax levied on most goods and services sold
for domestic consumption. The GST is paid by consumers, but it is remitted to the government
by the businesses selling the goods and services. It is a single indirect tax for the whole nation,
one which will make India a unified common market. It is a single tax on the supply of goods
and services, right from the manufacturer to the consumer.
Paper ID: 22
Title of the paper: PROBLEMS AND PROSPECTS OF GST ON TELANGANA STATE
Name of the Author: Dr.K.Anjaneyulu
Designation: Associate Professor of Commerce
Name of the College: Badruka College of Commerce & Arts
ABSTRACT
The main aim of this paper is to make the readers to understand the concepts, Regime and
Structure of Goods and Services Tax. The GST is one of the biggest tax reforms in India. In the post GST
is implemented era, the tax terrorism is prevented. It may create more and more employment
opportunities and may take necessary steps to control black money. GST is the boon to the small traders
who may be saved from paying higher amount of tax. The GST model would be implemented in two
statutes [one for CGST and SGST statute for every state]. The aim of GST is to simplify the tax
administration and minimizing tax rate slabs and also to prevent unhealthy competition. Being a low
indirect tax, GST will promote the economic development of India.
Key Words: GST, Indirect Tax - Terrorism, Tax Boon, CGST and SGST
Paper ID: 23
Title of the paper : Crypto currency
Name of the Author: Sughosh Anney
Name of the College: Loyola Academy Degree and PG College
Name of the CoAuthor: Boga Sai rathan
3. Name of the CoAuthor: Rajakumar Nithish
Abstract
A general equilibrium monetary model is developed to study the optimal design of a cryptocurrency
system based on a block chain. The model is then calibrated to Bitcoin transaction data to perform a
quantitative assessment of the scheme. We formalize the critical elements of a cryptocurrency: the
block chain to keep a history of transactions, the distributed updating of information and consensus
through competition for such updating. We show that, unlike cash, a cryptocurrency system does not
support an immediate, final settlement. In addition, the current Bitcoin scheme generates a welfare
loss of 1.4% of consumption. Such loss can be lowered substantially to 0.08% by adopting the
optimal policy which reduces mining and relies on money growth rather than transaction fees to
finance mining rewards. The efficiency can potentially be improved further by adopting an
alternative consensus protocols such as the proof-of-stake. A key economic feature of a
cryptocurrency system is that mining is a public good, while double spending to defraud the
cryptocurrency depends on individual incentives to reverse a particular transaction. As a result, a
cryptocurrency works best when the volume of transactions is large relative to the individual
transaction size (e.g., as in a retail payment system).
Keywords: Cryptocurrency, Block chain, Bitcoin, Double Spending, Mining.
Paper ID: 24
Title of the Paper: A Study on IndAS and IFRS
Name of the Author: Iynisha Kannan James
Name of the College: Loyola Degree and PG College
Name of the CoAuthor: G. Vindhya Chandra
Name of the College: Loyola Degree and PG College
Abstract
The Institute of Chartered Accountants of India, recognizing the need to harmonize the diverse
accounting policies and practices presently in use in India, constituted an Accounting Standards
Board (ASB) on 21 April, 1977 with the prime objective of formulating the accounting standards
so that sucj standards may be established by the Council of the Institute in India. In formulating
the standards,ASB will consider all the applicable laws, customs, usages and business
environment of the nation. The Institute is one of the Members of the International Accounting
Standards Committee(IASC) and has agreed to support the objectives of IASC. While
formulating the Accounting Standards, ASB will give due consideration to International
accounting standards issued by IASC and try to integrate them to the extent possible in the light
of conditions and practices prevalent in India.
Paper ID: 25
Title of the Paper: Challenges to Financial Inclusion in India: The Case of

Andhra Pradesh
Name of the Author: K.KIRAN
Name of the College: Dept. of Commerce & Business Administration
AcharyaNagarjuna University
Abstract
Although attempts to expand the scope of formal financial services to the “unbanked” has a long
history in independent India – going back to the first bank nationalisations of 1969, if not earlier
–, the relatively much newer concept of “financial inclusion” has become central to the Indian
policy making over the past few years. When it became clear in the early 2000s that fruits of the
reform measures since the economic liberalisation of the early 1990s were not flowing to the
disadvantaged, the Reserve Bank and the Government of India began to emphasise access to the
formal banking system for the excluded sections of the society as an important instrument of
inclusive growth in 2005. Since this change in policy required the expansion of the formal
banking sector, especially in the rural and semi-urban areas through branch and branchless
banking, formal banking outreach has grown significantly after 2005. Despite this growth,
however, the banking sector has not been able to meet the latent demand for various financial
services (especially for savings) from the poorer sections of society. We focus on the
institutional challenges to financial inclusion in Andhra Pradesh (AP) as they are symptomatic of
the problems that the expansion of financial inclusion faces in India. We argue that it is the
inability of the formal financial institutions to meet the need for these services that has enabled
informal service providers to fill the vacuum in AP. We conclude that without a paradigm shift,
especially on the part of the banks, financial inclusion will fall short of expectations despite
political support. We propose that the banking sector should look at the efforts to expand
inclusion not as a capital cost nor as a charitable expense, but as a long-term investment in the
future. The soundness of such an investment is borne out in the success of the individual
business correspondents in some districts of AP, as we document in the paper.
Key Words: Financial Inclusion, Banking, Elimination of Poverty, Rural areas,
Paper ID: 26
Title of the Paper: FDI PROMOTIONS AND ADVANCEMENT THROUGH

MAKE IN INDIA PROGRAMME
Name of the Author: Dr.D.RAMESH KUMAR
Designation: Assistant professor
Name of the College: Sri Ramakrishna College of Arts and Science
(Formerly SNR Sons College)
Name of the CoAuthor: Dr.R.GEETHA
Designation: Professor and Head
Name of the College: Sri Ramakrishna College of Arts and Science
(Formerly SNR Sons College)

ABSTRACT
Foreign direct investment is a investment made by a company or individual in one

country in business interest in another country. It is a debt free investment made by a foreign
investor most influential finanacial resources utilised to attain a desired level of development in
the nation. Government has taken various initiative to increase FDI into India. According to that
make in India is one of the initiative taken by government to attract foreign direct investment by
giving a suitable investment environment. This scheme was introduced in India on September
2014. After introduction of this scheme there is advancement in the India FDI from 15 th position
2014 to 10th position in 2015 among other countries. It has attracted 40 billion FDI for the
financial year 2015-2016 Which was higher than 29.2% than last year. This paper has exhibit
FDI progress and opportunities through make in India programme.
Keywords: Investment, Business, India, Environment, scheme, countries
Paper ID: 27
Title of the Paper:Study on Crowdfunding
Name of the Author: Harsh Agarwal

Abstract
Crowdfunding is the use of small amounts of capital from a large number of individuals to
finance a new business venture. Crowdfunding makes use of the easy accessibility of vast
networks of people through social media and crowdfunding websites to bring investors and
entrepreneurs together. Crowdfunding websites such as Kickstarter and Indiegogo attract
thousands of people hoping to invest in the next big thing. Crowdfunding is a form of
crowdsourcing and of alternative finance. Crowdfunding has the potential to increase
entrepreneurship by expanding the pool of investors from whom funds can be raised beyond the
traditional circle of owners, relatives and venture capitalists. Crowdfunding sites are sometimes
referred to as platforms because they provide a venue for all aspects of a campaign, such as
creation of the public interface, campaign and project tracking, a payment mechanism and
disbursement of funds.Crowdfunding has been around for a while, but in the world of finance,
fundraising using online platforms is fairly new. For this reason, rules and regulations to govern
it have not been clearly defined and therefore, a lot of the campaigns happen with barely enough
supervision to minimize the risk such as fraud: the funds may be used for some other purpose
rather using for the purpose for it has raised; Risk in investing in startup’s: the investor may not
get a proper return on capital; There are limited follow up mechanisms; The objective of the
research is,
 To study the investors awareness of crowdfunding ; about different crowdfunding

websites
 To study the risk of investor ; risk involved in investing the in newly startup company
Keywords: Crowdfunding, risk, investors
Paper ID: 28
Title of the Paper: Study on Demonetizationa and Digitilazation

Name of the Author: MANYA SINGH
Designation: STUDENT
Name of the College: LOYOLA ACADMEY DEGREE & PG COLLEGE
Name of the CoAuthor: J.SAI THARUN
Designation: STUDENT
Name of the College: LOYOLA ACADEMY DEGREE&PGCOLLEGE
Abstract
On 8th November 2016, When the sun descended below the horizon and the daylight faded and
people were returning back to their home after a long day at work , an indistinct light o new
economy was emerging over the country. A news blew the minds of the People saying that all
Rs.500 and Rs.1000 notes will no longer be used as legal tender in India.
The word DEMONETISTATION has become much more than a household name ever since the
old currency notes of Mahatma Gandhi series have been ceased. Modi government stated that
this move of demonetisation was an effort to stop the fraudulent imitation of the currency notes
which were used allegedly for funding terrorism and to squeeze out black money in the country
that was being circulated and used over years. The move was claimed to be an effort that will
reduce corruption in the county.
Demonetisation in India brought different effects in various Sectors, which were both positive
and negative. But India witnessed and unsual and prodigious growth in connectivity, broadband
and data which has metamorphosised the country into a knowledge economy.
Digitalization has saddled the strength of connecting people, data and process which transformed
the county’s industries and brought a change to work and to serve the citizens of the county in a
better way .
Paper ID: 29
Title of the Paper: Forensic Accounting- A Vision for Fraud
Detection
Name of the Author: Aishwarya Arun Kumar
Name of the College: St Francis College for Women, Begumpet
ABSTRACT
Forensic accounting has come under attention due to a fast growing increase in white-collar crimes and
financial frauds . But, it is in initial stage in India. There is no defined body that provides formal
education about the frauds in India. In India serious fraud office and IRDA have special focus on the
frauds. However there is no specialized education provided by any of the universities in the country.
White-collar crime is an ignored area in that sense.
This paper examines the present status of application and role of forensic accounting in India and
recommends steps that should be taken for the enhancement of the utilization of forensic accounting as an
effective tool for combating fraud and corruption in India.
Keywords: Forensic Accounting, Fraud, Auditing, White Collar Crimes, and Corporation
Paper ID: 30
Title of the Paper: A STUDY ON FORENSIC ACCOUNTING
Name of the Author: A.E Glory Sharon
Name of the CoAuthor: Siddharth

ABSTRACT
The importance of financial accounting has increased due to rapid increase in corporate and
public sector.India which is a developing economy with expanding rates of business deals. Due
to the fact that few companies are still new and inexperienced in managing business and its
accounts this has created undetected loopholes for accounting fraud committers. This has also
created bad perceptions among the public regarding the various fraudulent activities that emerge
in the country.
Fraud detection that plays a vital role in business growth.This article maps the importance of
fraud detection to strengthen the business in this competitive world.
Forensic accounting is the special area which talks about various cases investigated and solved
by forensic accountants.Fraud examination in forensic accounting is different from that of
traditional accounting it has the intuitive ability to analyze fraud. The aim of the paper is to
identify the role of forensic accounting in fraud investigations.
Key Words:Fraud, Forensic Accounting, Investigation.
Paper ID: 31
Title of the Paper: FOREIGN DIRECT INVESTMENT(FDI) IN

INDIA
Name of the Author: NitinPandey
Name of the CoAuthor: Hitesh Choudhary
ABSTRACT:
FOREIGN DIRECT INVESTMENT(FDI).
has been an important component of capital flows in financial globalization. Though the vast
literature lacks consensus on the benefits of financial globalization, FDI is believed to be one of
the most important channels through which financial globalization benefits an economy. FDI is
also the least volatile form of capital flows making countries less vulnerable to sudden stops or
reversals of flows. FDI provides a situation where in both the host and the home nation is
benefited. The home countries want to take the advantages of the vast markets opened for
industrial growth and the hosts countries acquire resources like finance, capital labor and
incentives provided by home nations which help in supplementing home savings and earn
foreign exchange. Thus, all countries seek to attract FDI given their importance with a view to
reaping benefits for competitiveness,economic performance, growth and development. FDI from
developing countries like India have become remarkable. This phenomenon (i.e. FDI) in the
developing country’s firms has succeeded in global market places and has elevated their
positions from being domestic market players to global market players.
Paper ID: 32
Title of the Paper:BUSINESS FINANCE
Name of the Author: Sonal Sharma
Name of the CoAuthor: P.Soumya
Abstract:
Money is required for carrying out business activities is termed as Business Finance. It acts as
prominence role in running the business. Finance can be treated as a backbone in smooth functioning
of business and helps to establish, modernize, expand and diversify the activities of business. It is
concerned with efficientacquisition of funds and also involves decisions related to procurement of
funds. The Financial Management concerned with effectiveacquisition and allocation of funds and can
be explained in the terms of "Homewards ANs Upland” Itinvolves the application of general
management principles to a particularoperation." Next coming to the objectives of Financial
Management, the first and foremost concern is to maximize the wealth of equity shareholder. Apart
from this, concentration is towards profitmaximization, maintenance of liquidity, meeting of financial
commitments, and properutilization of funds. Planning is also another key objective which implies
decision in advance how much to spend and where to spend does according to the funds at disposal.
Itsobjective to ensure availability of funds and to not to keep he funds at risk. Murkintention in
selectingtheparticular topic is to analyses the importance of availability of finance in an organization and
its efficient wage for surficial and growth. We would like to conclude it by saying afar learning such topic
can strongly assure the improvement in overall health of business organization, success and failure of an
organization with the efficient decisions.
Key Words:
1.Procurement of Funds
2.distributon of Earnings
3.Maintenance of Liquidity
4.Funds of disposal
5.Meeting of Financial Statements
Paper ID: 33
Title of the Paper:GST- The Business Vision Foreseen

Name of the Author: N Anil Kumar
Designation:Faculty in Commerce,
Name of the College:Loyola Academy Degree and PG College
Name of the CoAuthor: Mr Ashish Kumar
Designation:Student
Name of the CoAuthor:Harsh Choudhary
Designation:Student
Abstract
Goods and Services Tax (GST) system of tax is the most preferred tax at the moment throughout
the globe. More than 160 countries have opted for this system of taxation. India is the most
recent country to take up an initiative for its implementation. The need for the country to take
this system of tax is to remove the hurdles like tax-terrorism, Double taxation, corruption and
much more. GST is one of the taxes which will collate all the types of taxes into one tax for
charging on both goods and services. This paper attempts to examine Effect of GST on
Business.It also discusses the various transitional aspects that need to be looked into and the
challenges that the businesses face in doing the same. This paper also talks about the need of
Input Tax Credit. The analysis of data is done using an Online Questionnaire. The
implementation process may go through a teething phase and therefore a few strategies have
been suggested.
Key Words: Input Tax, Elimination of Sub-Divided Taxes,
Paper ID 34
Title of the Paper: Performance Evaluation Of Select Mutual Fund Schemes: An Analysis
Of Return
Name of the Author: Syed Jaffer
Name of the College: Rayalseema University
Name of the CoAuthor: Dr. Badiuddin Ahmed
Designation: Professor & Dean
Name of the College: Maulana Azad National Urdu University

ABSTRACT
A mutual fund is an investment company that creates a bridge between individual investors or
retail investors & corporate giants. Mutual funds provide investment options for retail investors
or individual investors those who are not aware about stock market and want to invest their funds
in stock market with a small amount of money. A mutual fund is a pure intermediary which
performs basic function of buying & selling security on behalf of its investors or unit holders.
Investing through mutual funds has gained interest in recent years as it offers optimal risk
adjusted returns to investors. The Indian markets has witnessed a multi-fold growth in mutual
funds over the years.The year 2017 has been an outstanding year for equity markets with the
BSE Sensex rising nearly 24 per cent (as on December 13,2017) in last one year. However, mid
and small cap funds emerged as the clear winners in the years 2017 with four out of the five best-
performing mutual funds belonging to small and midcap category. Delivering a one-year return
of as much as 65.20 per cent, small and midcap funds have outperformed their large cap peers.
The present paper investigates the performance of Top Ranked Mutual Funds across all
categories- open-ended, growth-oriented equity schemes, balanced funds etc., for the period
from April 2017 to December 2017 ranked no 1. Daily closing NAV of different schemes have
been used to calculate the returns from the various fund schemes. The results will be useful to
investors, and managers for taking better investment decisions.
Keywords: Mutual Funds, Performance Evaluation, Returns, Performance, NAV etc.
Paper ID 35
Title of the Paper: PERFORMANCE OF INDIAN EQUITY MARKET AND ITS STABILITY
NATURE BY RISK-RETURN DYNAMICS
Name of the Author: Dr.K.Venkat Janardhan Rao

Designation: Professor
Kakatiya University
Name of the CoAuthor: Srivalli Jandhyala
Designation :Research Scholar,JNTUH,Hyderabad
______________________________________________________________________________
ABSTRACT
This paper evaluates the forecasting performance of a range of volatility models in
Value-at-Risk estimation in the context of the Basle regulatory framework using stock index
return data from a selection of emerging markets. It extends the current research in these
economies by including a range of GARCH models and their long memory extension, in addition
to some standard statistical methods often used by financial institutions. The results suggest that
models with long memory or asymmetric effects or both are important considerations in
providing improved VaR (vector auto regression) estimates that minimise occasions when the
minimum capital requirement identified by the VaR process would have fallen short of actual
trading losses. In addition, the results highlight the relevance Basel regulatory framework, and of
using out-of-sample forecast evaluation methods for the identification of forecasting models that
provide accurate VaR estimates.
Paper ID 36
Title of the Paper: FOREIGN DIRECT INVESTMENT (FDI): A FUTURE KEY DRIVER
FOR INDIA’s GROWTH
Name of the Author: Ms. SMRITI NAGARIA
Name of the College: St. Joseph’s Degree & PG College
Name of the CoAuthor: Dr. R. LAVANYA KUMARI
Name of the College: David Memorial Institute of Management
ABSTRACT
“Never Depend on a Single Income Make Investment to Create a Second Source”.
Investment is a tool for building or creating wealth by employing funds with an aim of
achieving additional income or growth in the value and waiting for a reward. Investments are spread
across in various avenue and countries in order to achieve a gain in terms of appreciation in the
value. FDI (Foreign Direct Investment) is an investment in by foreign investors in the foreign based
company either through Green Field Investment (by establishing a new or a fresh company in a
foreign country) and other is through portfolio investment i.e. foreign company shares are purchased
and ownership is acquired in foreign company. It is rightly quoted by Patrick Barkey “Foreign
Investment is what keeps the whole show going” which indicates that investment is significant to
make the money grow. In India there are two ways of getting investment approval from automatic
route or RBI (Reserve Bank of India) and Government of India. This paper highlights the role and its
significance of FDI, various types and methods of FDI, sector wise contribution and opportunities of
FDI, issues & challenges. In today’s world India is one among of the fast growing economies and is
among top 10 attractive destinations for inbound investment. Government has taken steps to open
new sectors for FDI by increasing sectoral limit of existing sectors and simplifying the conditions of
FDI policy which facilitates the ease of doing business and accelerate the pace of foreign investment
in the company. The paper concludes by emphasing on the latest trends in FDI which will boost the
investment spirit.
Keywords:FDI, Green Field Investment, Government of India, Issues & Challenges and Reward.
Paper ID 37
Title of the Paper: DEMONETISATION TO DIGITIZATION
Name of the Author: Abdullah Khan
Abstract
The objective of the paper is to analyse the impact of demonetisation on the Indian economy
along with analysing the barriers in moving towards cashless economy (Digitization) and
investigates the influence of demonetisation towards cashless economy. Scale was constructed
for measuring effectiveness and impact of demonetisation on Indian economy. Demonetisation
of Rs. 500 & Rs. 1000 currency note constitutes 86.4% of economy. When this percentage of
currency circulation is to be invalidated in the cash-dependent economy, the reintroduction of
cash must be planned to minute details to minimize the disruption, especially for those who had
no alternative to using cash. The demonetisation has been done to deal simultaneously with black
money, corruption, and terrorism financed by a counterfeit currency which was the work of anti-
national and antisocial elements. Results suggested that demonetisation’s main motive was to lay
the path for cashless India. It is true that demonetisation was one of the crucial decisions of the
Modi government against the black money. The drive has affected some extent to the public;
however, for the larger interest of the country, such decisions are inescapable. Demonetisation
has affected the different business sector in dissimilar ways. While some believed this reform
would have a long-term positive impact on the economy, others focused on the challenges
caused by the announcement in the short-term. Now the question is did demonetisation lead us to
cashless and digitized economy?
Keywords:Demonetisation, Business & Service Sector, Indian

Economy, Cashless Economy, Digitization.
Paper ID 38
Title of the Paper: IMPACT OF DIVIDENDS ON SHARE PRICES OF

SELECT IT FIRMS
Name of the Author: RAFAT AHMEDI
Designation: Asst. Professor
Name of the College: St. Joseph Degree and P.G College

ABSTRACT
Dividend policy has been an issue of interest in financial literature since Joint Stock Companies
came into existence. Dividends are commonly defined as the distribution of earnings among the
shareholders of the firm in proportion to their ownership. Dividend policy connotes to the payout
policy, which managers pursue in deciding the size and pattern of cash distribution to
shareholders over time. Managements’ primary goal is shareholders’ wealth maximization,
which translates into maximizing the value of the company as measured by the price of the
company’s common stock. This goal can be achieved by giving the shareholders a “fair”
payment on their investments. However, the impact of firm’s dividend policy on shareholders
wealth is still a debatable issue. Dividend policy can be of two types: managed and residual. In
residual dividend policy the amount of dividend is simply the cash left after the firm makes
desirable investments using NPV rule. If the manager believes dividend policy is important to
their investors and it positively influences share price valuation, they will adopt managed
dividend policy. Three companies are chosen for the study – Wipro Ltd, Infosys Ltd and TCS
Ltd. The study takes into consideration the pre and post dividend announcements share prices of
the respective companies. The study compares the pre and post dividend announcement share
prices to analyze the impact of dividend announcement on share prices.
Keywords – Dividend relevance, Dividend irrelevance, Wipro Ltd, Infosys Ltd, TCS Ltd,
Dividend Impact.
Paper ID 39
Title of the Paper: CRYPTOCURRENCY
Name of the Author: FAIZAN ALI KHAN
Name of the CoAuthor: SYED NASER
Name of the CoAuthor: KHADIJA FAISAL
ABSTRACT
A cryptocurrency is a digital asset designed to work as a medium of exchange that

uses cryptography to secure its transactions, to control the creation of additional units, and to
verify the transfer of assets.Bitcoin is the first and most popular cryptocurrency in the world. It
was created with a vision to provide a decentralised network where there is no central authority
regulating the value of the medium. The value would totally depend on the demand and supply
of the digital currency. The idea attracted a lot of attention and after a few years bitcoin became a
global sensation. On 17th December 2017, bitcoin's value peaked at $19,666. After its meteoric
rise, the cryptocurrency has sparked many debates across the globe as to whether the medium is
reliable or not. While some believe cryptocurrency is the way ahead, others argue that it is bound
to fail. As the highly volatile digital currency is expected to reach new heights in the years to
come, it’s yet to be seen whether the world accepts cryptocurrencies as a mainstream medium of
exchange.
Keywords: Cryptocurrency, Bitcoin, Digital Currency, Decentralised
Paper ID 40
Title of the Paper: A STUDY ON HSBC INTERNATIONAL MUTUAL

FUNDS SCHEME
Name of the Author: SUNKARI PRAVEEN

Name of the College: ST. JOSEPH’S DEGREE AND P. G COLLEGE
ABSTRACT
In this paper the performance evaluation of International mutual funds available under the Asset
Management Company of HSBC is carried out through relative Performance index, risk-return
analysis of the data related to the years 2015, 2016, 2017. The data used is daily closing NAVs.
Mutual Funds have become a widely popular and effective way for investors to participate in
Financial markets in an easy, low-cost fashion, while muting risk characteristics by spreading
theinvestment across different types of securities, also known as diversification. It can play a
centralrole in an individual's investment strategy. They offer the potential for capital growth and
incomethrough investment performance, dividends and distributions under the guidance of a
portfoliomanager who makes investment decisions on behalf of mutual fund unit holders.
Over the past decade, mutual funds have increasingly become the investor’s vehicle of choice for
long-term investment. It becomes pertinent to study the performance of the mutual fund. The
relation between risk-return determines the performance of a mutual fund scheme. As risk
iscommensurate with return, therefore, providing maximum return on the investment made
within the acceptable associated risk level helps in segregating the better performers from the
laggards.
Many asset management companies are working in India, so it is necessary to study
theperformance of it which may be useful for the investors to select the right mutual fund.
Paper ID 41
Title of the Paper: A Study on Fundamental Analysis of Natural Gas and Crude Oil
Name of the Author: T.Krishna
Name of the College: St.Jospeh’s Degree and PG College
ABSTRACT
India has a long history of commodity futures trading, extending over 125 years.
Commodity includes all kinds of goods. FCRA defines “goods” as “every kind of movable property other
than actionable claims, money and securities”. Futures’ trading is organized in such goods or
commodities as are permitted by the Central Government. In India, the Commodity Futures Trading is
gaining importance in the market. To study how the Crude oil Natural gas are trading in MCX and
NCDEX. The share of GDP of crude oil was only 28.7 % while 71.3 % were imports. And the total crude oil
production in 2009-04 was 33 million tons, while imports were as high as 90 million tons. The share of
natural gas in India’s energy mix has increased from 2.5 % in 1980s to more than 7 % now. The demand
for natural gas in India is 1.5 times the current levels of domestic production. Demand for gas is
expected to rise at CAGR of more than 5 % during 2000 to 2025. Resistance is equivalent to “supply
line”, and support is equivalent to “demand line”. In the above chart we observe that, the above line
shows Resistance and below line shows Support. Here, both the 18-day and 9-day are crossing the
resistance, so resistance becomes support. In crude oil, the Resistance line is above the point 3000 and
Support line is near to the point 2750, where as in natural gas, the Resistance line is at the point 345 and
Support line is at the point 312, so we say that it shows a good Resistance and Support lines.
MACD is done by taking the Difference between the 12-day & 26-day EMAs. A 9-day EMAs, called the
“signal” (or trigger”) line is plotted on top of the MACD to show buy/sell opportunities. MACD is
indicated by red line and 9-day or signal line is indicated by black line. If MACD is above its signal line, so
it shows buy signal. Later, if MACD is below its signal line, it shows a sell signal.So, I would like to
conclude that, we can’t expect how the prices are fluctuating in futures market. I found that there are
only futures contract to the markets.
Key Words: MACD, EMA, CAGR, GDP, NCDEX, FCRA
Paper ID 42
Title of the Paper: Impact of Monetary reforms of the Modi Government--A critical
Analysis
Name of the Author: Vyomakesisri Tippabhotla

Abstract
Demonetization and GST are the main monetary reforms of Indian government to tackle and
resolve issues emerging in Indian economy. Demonetization is act of stripping a currency unit of
it status legal tender. Demonetization becomes necessary whenever change in national currency
takes place. The present paper examines critically the impact demonetization on different sectors.
The paper discusses the main objective of demonetization, its advantages and disadvantages.GST
is the giant indirect tax structure to support and enhance economic growth of the country, the
present paper discusses its impact on economy and common man.
Key words: Demonetization, GST, economic reforms and impact assessment
Paper ID 43
Title of the Paper: FORENSIC ACCOUNTIN IN INDIA
Name of the Author: Mrs. RITIKA BAJAJ WAGHRAY
Designation: RESEARCH SCHOLAR
Name of the College: PALAMURU UNIVERSITY
ABSTRACT
The ever-increasing use of technology in every sphere of business, is inadvertently leading to
more sophisticated and complex frauds than before. This is thereby, increasing the challenges to
regulators and business heads to counter such threats. In the wake of such frauds and threats to
the business, Forensic accounting helps the business to prevent frauds from occurring and detects
the existence of such frauds at the right time before it is too late. Forensic accounting is the
application of financial accounting and investigative skills to a standard acceptable by the courts
to address issues in disputes in the context of civil and criminal litigation. The study focuses on
the historical perspective of Forensic accounting in India. The study also focuses on how the
Government of India, has taken steps to implement forensic accounting in India by bringing in
changes in laws and making forensic accounting an integral part of the legislative system of
India.
Key Words: Forensic accounting , fraud , investigate.
Paper ID 44
Title of the Paper: INDIAN COMMODITY

MARKET:NEEDFORAWARENESSANDEDUCATION
Name of the Author: Pulipaka Vasant Vikas
Name of the College: St. Joseph’s Degree College
Name of the CoAuthor: S. Bhanu Prakash Sarma

Name of the CoAuthor: K Srinivas
Abstract:
Commoditymarkethasbeenestablishedtomotivatethesmallandlargeinvestorsthroughvariousco
mmoditiestradingbyvariousexchanges.Butvolumeofinvestmentinthistradingisfarlesserthanthe
othermodesofinvestors.Theneedofthehourriscreatingawarenessandeducationandalsopropergu
idelinesandregulations.Presentpapermakesanattempttostudyawarenesslevelofcommoditytradi
nginMumbaicity,andfindoutthefactorsresponsibleforpoorawarenessamonginvestors.
Paper ID 45
Title of the Paper: RETRIEVAL METHODS IN M-COMMERCE

APPLICATIONS – CHALLENGES AND PROSPECTS
Name of the Author: T. Esther Ratna

Designation: Asst. Professor
Name of the College: St. Joseph’s Degree & PG College, Hyderabad
ABSTRACT
The rapid growth of wireless technology, mobile devices and mobile Internet around the globe
has influenced people to do business in mobile environment (MBusiness). This promises
customers to purchase goods and have services using mobile phones which bring challenges for
both individuals and society. This paper gives insight into the technical framework adopted for
conducting m-commerce, context based results generated that bring out the facts about the
viability of m-commerce today and elucidate the ways to achieve the success in the long-term.
Keywords: M-Commerce; Mobile Commerce; M-Business; Context based results, voice output
Paper ID 46
Title of the Paper: A STUDY ON MERGERS AND ACQUISTIONS – A
BUSINESS STRATEGY FOR VALUE CREATION
Name of the Author: A. Sonam Dubey
Name of the College: St. Joseph’s Degree & P.G College

ABSTRACT
The purpose of this paper is to study the concept of Mergers & Acquisitions and how do they
play a role in value creation, Mergers and Acquisitions in global scenario is one of the ways for
the companies to undergo the process of restructuring and re-organizing. Mergers and
Acquisitions is a cachet of mystique and glamour by reason of the headlines and business press
comments which international mega deals attract. They are being used as one of the leading
corporate strategy by organizations to create long-term and sustainable “value” for all the
stakeholders. Value Creation necessitates a shift in the growth strategies of firms in order to stay
afloat and maximize growth. The study proposes an analysis of the past 3 years Mergers &
Acquisitions transactions by number of deals & values across the World. This paper also
describes the strategic drivers of mergers and acquisitions and reasons for the failure of them by
taking realistic examples. This research paper makes an attempt in achieving these objectives by
extracting the information from books, Newspapers, Annual Reports of Big4 firms, Articles from
Internet, etc.,
Keywords: Mergers & Acquisitions, Value Creation, Globalization, Technology, Business

Strategy
Paper ID 47
Title of the Paper: Forensic Accounting
Name of the Author: Ankita Saxena
Name of the College:ST. JOSEPHS DEGREE AND PG COLLEGE
Abstract
FORENSIC ACCOUNTING is the use of accounting skills for investigating fraud and embezzelment , then
analyse the information available (financial information) to use them as an evidence is legal
proceedings..Forensic accounting or forensic accountancy or financial forensics is also a part of
accounting specially practised describing incidents that result from various disputes or bankruptcy or
breach of contract or tax fraud or securities fraud etc. Thus these services and practices are handled by
experts. it is different than internal auditing. The forensic accountants may usually seen pn a crime
scene later than the auditors.They use various concept to understand and to analyse. They require a
proper understanding of economic theories, business information,financial reporting systems,
discovering of data and then gathering thrm to investigate and give them as evidence in the legal
proceedings.
The present paper is to highlight the points which have attained less or no attention in the field of
forensic accounting. The reserch is about the study of various methods and topics used by the
investigating accountants and forensic experts for gathering the evidences for court purposes. The paper
also distinguishes the difference between Internal auditors and forensic accounting experts.
KEYWORDS : forensic acountants, fraud , legal proceedings , investigating.

Paper ID 48
Title of the Paper: Forensic Accounting and Its Fraudlent Activities
Name of the Author: Mary Vinya Sheela
ABSTRACT
With changing technologies, more financial records are on computer systems. Paper audit trails
are disappearing, consequently, business are exposed to new risks of fraudelent activity.
Opportunities for new types of computer fraud schemes increase as computer applications
expand. When companies need to measure & recover damages caused by fraudelent activity,
they often rely on a new corporate sleuth – the forensic accountant – to assist in the investigation.
Forensic accountants have the skills to investigate what happened, to measure the damages & to
provide litigation support to corporate & outside counsel.Questions are posed many tines on
where the money is? The number of fraudlent activities & dubious financial schemes has been on
the increase. Falsifying Corporate data has become one of the most popular frauds & fraudelent
financial reporting has gone international.
This paper attempts to deal with civil litigation. The objectives are
 To analyse the scope of forensic accounting

 To study the forensic accountant’s role in civil cases.
Keywords: Forensic Accounting, Fraudlent activities, fraudelent reporting and civil cases
Paper ID 49
Title of the Paper: VIRTUAL CRIMES AND HUMAN DISASTERS FACET
OF IT REVOLUTION IN INDIAN PERSPECTIVE
Name of the Author: K.SRIVANI
Name of the College: St.Joseph’s Degree &PG College
ABSTARCT
This article is about alarming rise in cybercrimes in recent years ,Impact of information
technology on crime and human disasters .Explosion of IT is creating many opportunities and
developments in many fields which is catalyzing the growth of human kind to reach new heights
of livelihood, comfort levels, earning opportunities bringing smile on many faces. The other side
of this reality is it has also encouraged an avenue for crime which is easy, sophisticated and
psychopathic. This article focuses on security issues of Internet and its new dimensions of
criminal offenses resulting in tampering the privacy of many individuals. This paper has 2 parts
first part deals with cyber crimes descriptions and its dimensions. Second part consists of
regulatory frame work in India and latest up gradations to meet the changing virtual crimes.
Keywords:
Information Technology Act 2000&the Information Technology Amendment Act 2008,Massive
Multiplayer Online Game (MMOG), Psychological warfare, Anti cybercrime groups, United Nations
Commission on International Trade Law (UNCITRAL).

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INDEX

Paper Name of the Title of the Paper Page

18 Dr.H.Srinivas ANGERMANAGEMENT TECHNIQUES

20 GUNDA IMPACT OF GST IMPELEMENTATION IN INDIA –

Goods and Service Tax (GST) - Impacts on Five Key Sectors

PROBLEMS AND PROSPECTS OF GST ON

Challenges to Financial Inclusion in India: The Case of

35 Dr.K.Venkat PERFORMANCE OF INDIAN EQUITY MARKET AND

44 Pulipaka Vasant INDIAN COMMODITY

Title of the Paper: A Study on Share Price Movement of EquitiesUsing

Name of the Author: M. Jayasree

Name of the College: St. Josephs Degree & PG College

Key words: Technical Indicator, Momentum Oscillator, Over bought, Oversold.

Title of the Paper: An Empirical analysis of Stock Prices, Inflation and

Name of the Author: T. Sampath

Designation: Assistant Professor, Department of Applied Economics

Name of the College: Telangana University

JEL classification: C49, E10. G10

Key Words:Fisher hypothesis, Stock return, Inflation, Real activity

Title of the Paper:BLEND IN AND STAND OUT-MERGERS AND

Name of the Author: SANJAY UPADHYA

Mergers and acquisition is a flourishing strategy of corporate finance. The purpose

Keywords: Strategies, Profitability, transaction,Companies and empower.

Title of the Paper: Cryptocurrency and Blockchain technology’s Role

Title of the Paper: Demonetization – It’s impact on Common Man

On 8th November, 2016 Modi government brought a prominent reform - Demonetization to

Keywords: Demonetization, common man, black economy,electronic money, transparency

Title of the Paper: E-Commerce –Recent Trends in Retail Marketing

Name of the Author: Thota Radha

Designation: Faculty of commerce

Name of the CoAuthor: Ms.P.Rajya Lakshmi

Designation: Associate professor

Key words: E-Commerce, E-business, FDI, Retail Marketing

Title of the Paper: FDI Inflows: Issues, Trends and Determinants

Name of the Author: Thota Radha

Key words:BRICS,UNCTAD’sSEZs,EPZs, and MNCs

Title of the Paper: Forensic Accounting

Name of the Author: Barkha Chawla

Designation: Article Assistant

Name of the Institution: Kumar and Giri Chartered Accountants.

1. ICAI, New Delhi.

Title of the Paper: GST AWARENESS AMONG COMMERCE STUDENTS:

Name of the CoAuthor: Rajvir Singh Oberai

Name of the College: St. Joseph's Degree & PG College

Name of the CoAuthor: Mr. Keshav Bangad

Name of the College: St. Joseph's Degree & PG College

Goods and Services Tax (GST) is an indirect tax levied in India on the sale of

collection of tax - 0%, 5%, 12%, 18% and 28%. Petroleum products and Alcoholic

drinks are taxed separately by the individual state governments. There is a special

rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In

aerated drinks, luxury cars and tobacco products.

existing multiple cascading taxes levied by the central and state governments. The

Council which comprises of finance ministers of centre and all the states.

Key words: Goods, Services, Tax, Government

Title of the Paper: A STUDY ON INITIATIVES FOR INVESTOR PROTECTION

Name of the Author: Mrs. MADHURI

Designation: Assistant Professor

Name of the College: UCW,Koti,Hyderabad

Key words: Investor protection , Investor protection Fund,Investor protection Initiatives,

Title of the Paper: REINSURANCE AND LIABILITY INSURANCE IN INDIA: CRITICAL

Name of the College: St.Joseph’s Degree and PG College

Title of the Paper: PROS AND CONS OF FORENSIC ACCOUNTING

Keywords:Economic development,accounting practices,globalised,fraud detection.