School of Management and Commerce

Human brown adipose tissue (BAT) has been detected in adults but was recently suggested to be of brite/beige origin. We collected BAT from the supraclavicular region in 21 patients undergoing surgery for suspected cancer in the neck area and assessed the gene expression of established murine markers for brown, brite/beige, and white adipocytes. We demonstrate that a classical brown expression signature, including upregulation of miR-206, miR-133b, LHX8, and ZIC1 and downregulation of HOXC8 and HOXC9, coexists with an upregulation of two newly established brite/beige markers, TBX1 and TMEM26. A similar mRNA expression profile was observed when comparing isolated human adipocytes from BAT and white adipose tissue (WAT) depots, differentiated in vitro. In conclusion, our data suggest that human BAT might consist of both classical brown and recruitable brite adipocytes, an observation important for future considerations on how to induce human BAT.

This study seeks to examine the relationship between the capital structure and the profitability of commercial Banks in Nepal. In this connection, 18 Nepalese commercial banks were selected as study samples and their financial data were gathered from NRB BI Statistics and Bank Supervision Report for the period of 2010-2019. Return on Equity was used as indicator of profitability while short term debt, long term debt, deposits and total debt to assets ratio were used as a proxy of capital structure along with the control variables of bank size and assets growth. Results showed that more than 40 percent bank profitability measured by return on equity is predicted by the explanatory-capital structure variables. It is also revealed that return on equity is insignificantly positively related with long term debt and deposits whereas it is insignificant negative with short term debt and total debt. In all regression models, profitability is significantly positively related with banks size indicating that larger the size of the bank, higher is the return for shareholders.

The research attempts to study the bank selection criteria of the Nepalese customers. The research is done through distributing and collecting 137 questionnaires to participants/respondents from the defined population of the clients of commercial bank in Bhairahawa city, Nepal. Respondent's views were presented and examined with test of reliability, descriptive statistics and Exploratory Factor Analysis (EFA). A finding from the study reveals that reliability is the most important criteria/factor influencing the customer in choosing a bank. The factor analysis results revealed that reliability and convenience are the most important determinants of bank choice. In contrast, value added services and responsiveness were the two least significant attributes of bank selection for Nepalese customers.

This study seeks to examine the relationship between the liquidity and the profitability of commercial Banks in Nepal. In this connection, 14 Nepalese commercial banks were selected as study samples and their financial data were gathered from the annual reports of concerned banks for the period of 2008-2017. In this study, Return on assets and net profit margin were used as indicator of profitability while liquidity ratio, investment ratio and capital ratio were used as a proxy of liquidity measures. This study used inferential statistics to explain the main features of a collection of data in quantitative terms while correlation and linear regression analysis are used for analyzing the data. Results showed that more than 49 percent bank profitability measured by return on assets and net profit margin is predicted by the liquidity variables. This empirical analysis reveals that there is insignificant positive relationship between liquidity ratio and return on assets. Similarly, there is insignificant negative relationship between investment ratio and capital ratio with return on assets. It is also found that there is insignificant positive relationship of net profit margin with liquidity ratio and investment ratio. However the net profit margin is significantly negatively related with capital ratio. Based on the results it is concluded that the liquidity measure are not statistically significant in determining the profitability of commercial banks in Nepal except the capital ratio.

This paper aims to review the literature in four main issues in the world of corporate finance, namely firms' capital structure decisions and payout policies, in the context of developed as well as emerging markets. The research papers focused on impact of capital structure on firm's profitability, firm value and corporate Governance as well as the impact of dividend payment on stock price. Various studies adopted quantitative method and examined by setting hypothesis and also few studies tried to construct models to demonstrate various relationship between dependent and independent variables. The review of solution approach, findings and future scope of the research papers is also carried out. The research related to corporate capital structure is carried out by referring 40 papers from year 2007 to 2014. The five stage literature review process was adopted. Depending upon the issues, the reviewed papers summary and find

Share price volatility is a matter of concern for management and investors. Hence, this study seeks to establish association between dividend policy and share price volatility of banks listed in Nepal Stock Exchange. Design/ Methodology/ Approach:The sample consists of 19 commercial banks covering a time span of 12 years from 2009 to 2020. On the basis of Baskin's basic model, we used three multiple panel data regression models by adopting 3 explanatory variable of dividend policy such as dividend per share, dividend payout ratio and dividend yield separately and controlling for bank size, asset growth, financial leverage and earning volatility. Findings:The empirical finding evidenced that dividend yield appears to the most significant predictor of share price volatility in commercial banking sector along with their size and earning volatility. There is inverse prediction of dividend yield and bank size whereas earning volatility has the positive effect on share price volatility. Originality/Value:The study is original and valuable as it explores the banking firm's share price volatility and dividend policy in a developing country for recent and new data set focusing on commercial banks listed in Nepal Stock Exchange.

This study seeks to examine the relationship between the liquidity and the profitability of commercial Banks in Nepal. In this connection, 14 Nepalese commercial banks were selected as study samples and their financial data were gathered from the annual reports of concerned banks for the period of 2008-2017. In this study, Return on assets and net profit margin were used as indicator of profitability while liquidity ratio, investment ratio and capital ratio were used as a proxy of liquidity measures. This study used inferential statistics to explain the main features of a collection of data in quantitative terms while correlation and linear regression analysis are used for analyzing the data. Results showed that more than 49 percent bank profitability measured by return on assets and net profit margin is predicted by the liquidity variables. This empirical analysis reveals that there is insignificant positive relationship between liquidity ratio and return on assets. Similarly, ther...

This study seeks to examine the relationship between the capital structure and the profitability of commercial Banks in Nepal. In this connection, 18 Nepalese commercial banks were selected as study samples and their financial data were gathered from NRB BI Statistics and Bank Supervision Report for the period of 2010-2019. Return on Equity was used as indicator of profitability while short term debt, long term debt, deposits and total debt to assets ratio were used as a proxy of capital structure along with the control variables of bank size and assets growth. Results showed that more than 40 percent bank profitability measured by return on equity is predicted by the explanatory-capital structure variables. It is also revealed that return on equity is insignificantly positively related with long term debt and deposits whereas it is insignificant negative with short term debt and total debt. In all regression models, profitability is significantly positively related with banks size indicating that larger the size of the bank, higher is the return for shareholders.

This study seeks to examine the relationship between the liquidity and the profitability of commercial Banks in Nepal. In this connection, 14 Nepalese commercial banks were selected as study samples and their financial data were gathered from the annual reports of concerned banks for the period of 2008-2017. In this study, Return on assets and net profit margin were used as indicator of profitability while liquidity ratio, investment ratio and capital ratio were used as a proxy of liquidity measures. This study used inferential statistics to explain the main features of a collection of data in quantitative terms while correlation and linear regression analysis are used for analyzing the data. Results showed that more than 49 percent bank profitability measured by return on assets and net profit margin is predicted by the liquidity variables. This empirical analysis reveals that there is insignificant positive relationship between liquidity ratio and return on assets. Similarly, ther...

We attempt to explain how market power impacts bank dividend payment behaviors in Nepal by taking the sample from the commercial banking sector employing a panel data regression model. Using the Lerner Index (LI), a non-structural measure of market power or lack of competition, we found that market power inversely but statistically insignificantly affect dividend payment. This finding leads us to conclude that market power-a proxy of more or less competition is not an important and influencing factor to the dividend decisions in commercial banking sectors signifying that competition does not seem helpful in mitigating agency conflicts. It is also concluded that banking dividend payouts are not the result of the punitive influence of product market antagonism. Further, among other firm-specific determinants, bank size and leverage significantly positively whereas asset growth significantly negatively affect the dividend decision. However, profitability is found insignificant determinant of dividend payment. The paper enriches and contributes to the literature on banking dividend payout and helps to identify the key factors that affect banking dividend decision-making.

We attempt to explain how market power impacts bank dividend payment behaviors in Nepal by taking the sample from the commercial banking sector employing a panel data regression model. Using the Lerner Index (LI), a non-structural measure of market power or lack of competition, we found that market power inversely but statistically insignificantly affect dividend payment. This finding leads us to conclude that market power-a proxy of more or less competition is not an important and influencing factor to the dividend decisions in commercial banking sectors signifying that competition does not seem helpful in mitigating agency conflicts. It is also concluded that banking dividend payouts are not the result of the punitive influence of product market antagonism. Further, among other firm-specific determinants, bank size and leverage significantly positively whereas asset growth significantly negatively affect the dividend decision. However, profitability is found insignificant determin...

Domestic violence, a violence against women by economically, socially, abusing her, physically harming her, which has a negative impact on her health and well-being and on her children also. When a woman is empowered a nation will also empower. The development of the nation took place only after the development of women. It is the woman who helps the nation to build. Domestic violence is a global problem that all the women of a world face. It is the main obstacle in the path of women's empowerment. As compared to women of the US, Indian women face 40 times more than them. The present study is based on secondary data. The main objective of this study is to understand the various forms of domestic violence, what are the factors that help a woman to fight against domestic violence, and why it is said that domestic violence is a barrier in the path of women empowerment.

Women play a vital role in the development of a nation. The development of a nation depends upon the development of women. If a woman is empowered the whole nation will be developed by itself. Because it's the women who build a home, a society and ultimately a nation. From the last three decades, there are various initiatives taken by the government for women empowerment through Microfinance. Women are the main elements of building a nation economically strong. Nations need many resources for its development but the main resource to achieve the development of a nation can be done through women empowerment. Microfinance was started with the aim of empowering women because they are the one by whom the development of a nation depends. The present paper focuses on the women empowerment a key to national development through microfinance. I. INTRODUCTION Women empowerment is necessary for national development. Without women, no nation can be economically strong. Many projects, programme and scheme were started by the government to empower women as they were considered as the tool for national development and through this, a nation can eliminate poverty. Thus, it is not wrong to say that they are the vaccine for both poverty alleviation and national development. Through microfinance also women can be empowerment. There are many microfinance institutions who are engaged in women empowerment activities and they focus only on women because they repay the loan amount on time. Muhammad Yunus introduced the concept of microfinance only for women because they are the one who is behind the growth of their family thus, it is not wrong to say that women empowerment is a key of national development through microfinance. Microfinance is a path to achieve the nation's development. Because microfinance provides the facility of banking to the needy one. The most important thing under microfinance is that it targets women as they were the one who repays the loan amount on time. They form a small group with 8 to 12 women members and organise awareness campaign in order to empower them in under various aspects, they are social, psychological and economical. When they were empowered on these aspects than a nation definitely developed and it also eliminates poverty. Microfinance helps rural women so they may economically and socially empower by conducting various camping because it can only lead to national development. As of seeing the work of microfinance many commercial banks has also started to reach the rural women in order to avail loan as they were the best creditworthiness who repay the loan amount in time.

This research has been conducted to determine the measures taken by an Indian company to conduct its CSR activities. Tata Chemicals Limited is the company chosen for this research which provides community service in the regions of Gujarat, Uttar Pradesh and West Bengal. As identified, the social practices are different in these cities and thus, a certain strategy must have been followed to conduct each community service which has been obtained in this research. Interpretive research method has been used to analyse the data obtained from the employees related to company's CSR projects via primary survey. The result shows that the company has been extremely efficient in drafting CSR policies and to communicate those policies to the local public in the right context. It has helped the company to render excellent service to the society and enhancing its goodwill in the market.

This research focuses the dominion of Corporate Social Responsibility (CSR) initiatives undertaken by companies, aiming to ethically impact the society. Through a rigorous quantitative study utilizing primary data, 266 employees representing various organizational roles, including Team Heads, Executives, and Department Heads, were surveyed. Employing a 5-Point Likert scale, the study collected responses from employees across diverse organizations in India, employing purposive and convenience sampling methods, with self-administered questionnaires distributed among the samples. A comprehensive array of statistical tools, spanning from t-tests to multiple regression analysis, was employed to analyse the data. Findings unveiled significant disparities in psychological safety at work contingent upon employee designation. Furthermore, the analysis unearthed robust correlations between employee engagement, perceptions of CSR activities, and psychological safety. Particularly noteworthy is the highly positive influence of CSR perceptions on employee engagement, underscoring the pivotal role of CSR initiatives in cultivating a sense of commitment among employees towards their respective organizations. By exploring these dynamics, this research not only contributes to the understanding of CSR's impact on organizational dynamics but also underscores the intricate relationship between employee perceptions, engagement, and organizational commitment. Such insights hold profound implications for businesses seeking to enhance their CSR endeavours and foster a conducive work environment that nurtures employee well-being and organizational loyalty.

This article advocates for valuing human competence alongside traditional financial assets, particularly in Professional Service Firms (PSFs). It proposes a method that emphasizes realism, simplicity, and a focus on human resources. Through a mixed-methods approach involving a literature review, case studies, and surveys, the article demonstrates the potential of human competence valuation to uncover the true drivers of organizational success. While facing challenges such as time consumption and biases, this approach offers valuable insights into employee performance and organizational value, paving the way for a culture of competence-driven performance.