Papers by RISHI BHARGAV DAS

Management Journal for Advanced Research, 2022
International Trade among ASEAN has been increasing and it has resulted in growth of regional tra... more International Trade among ASEAN has been increasing and it has resulted in growth of regional trade in recent years. India and Southeast Asian Countries can be tracked from ancient time with common geographical proximity, cultural affinity, trade and investment, historical evidence have suggested there has been a flowing of trade relations between India and ASEAN. The trade between India and ASEAN has witnessed a change in the various policy reforms and trade agreements. The overall figure suggests that ASEAN is an export-oriented economy and has a great opportunity for India. India's relationship to ASEAN has created a diplomatic initiative to promote economic and strategic connections across the region. The trade with ASEAN from the year 1992 has been underperforming but India compelled to look to its neighbors for better opportunities.

ABSTRACT:
Indian economy is highly dependent on rural economy as 72.2 % of the total population ... more ABSTRACT:
Indian economy is highly dependent on rural economy as 72.2 % of the total population lives in rural areas where agriculture and allied activities are the major sources of income. Rural entrepreneurship is starting of enterprises in rural areas. Entrepreneurship is a wise answer to solve the unemployment, migration and to promote economic and social development in rural areas. The strengthening of the rural villages will encourage the preservation of natural resources and improve the rural economy. There exists a wide gap between rural and urban areas in terms of infrastructure, market and financial access etc .To reduce the disparities, revitalizing the rural economy can be achieved by establishing entrepreneurial ventures in rural areas.
Rural development is more than ever before connected to entrepreneurship. Institutions and individuals promoting rural development now see entrepreneurship as a strategic development intervention that could increase the rural development process. Rural entrepreneurship that are beginning to deliver on the expected benefits of inclusive economic growth that helps in improving standard of living in rural areas in general and at the bottom of the pyramid in particular. The majority of rural entrepreneurs is facing many problems due to not availability of primary facilities in rural areas of developing country like India. Lack of education, financial problems, insufficient technical and conceptual ability it is too difficult for the rural entrepreneurs to establish industries in the rural areas. This paper makes an attempt to find out the Problems and Challenges for the importance of Rural entrepreneurship. It also highlights the suggestions which can cater the needs and change in the process of budding up the development of entrepreneurship among the people.
Keywords: Rural Entrepreneurship, Development, Standard of Living, Economy.
The basic assumption of this paper is that rural development in India should not be seen as a pac... more The basic assumption of this paper is that rural development in India should not be seen as a package of specific needs but as a transformation of rural life and conditions of the country. In this paper, it is assumed that the term rural development means the overall development of rural areas on a sustainable basis. In this background, the paper attempts to explain the link between the microfinance services and rural development. The paper also argues that microfinance is not a magic bullet for poverty reduction and rural development in India. The paper which is conceptual in nature is totally based on secondary data.

The Ministry of Corporate Affairs (MCA) has issued Schedule III which lays down a format for prep... more The Ministry of Corporate Affairs (MCA) has issued Schedule III which lays down a format for preparation and presentation of financial statements by Indian companies for financial years commencing on or after 1st April, 2014. This Schedule III has some significant Conceptual changes such as Current/Non-current distinction, primacy to the requirements of the accounting standards, etc. The Schedule III, among other things, has also prescribed a format for Statement of Profit and Loss mandating classification of expenses by their nature as opposed to by function and added a host of incremental disclosures and Consolidate Financial Statement too. This paper tries to highlight the Schedule III to the Companies Act, 2013 is in majorly in line with the Revised Schedule VI to Companies Act, 1956, and however certain additional disclosure requirements and some nomenclature changes have been incorporated in the Revised Schedule III.

Economic growth and development of any country are determined by human, physical and financial re... more Economic growth and development of any country are determined by human, physical and financial resources. An economy can move on to higher levels of growth either by acquiring a larger quantum of the factors of production or through technical progress. The objective of any planned development is to develop human resources to their brining utilization. Therefore, industrialization is one of the ways of bringing about socio-economic development in any country. The economic development of a nation is sparked largely by its enterprising spirit. The characteristic of enterprising emerges from the inter play of behavior and activity of special segment of the population known as entrepreneurs. In developing economies, the small, medium and cottage industries are able to create livelihood to the poor and needy of the society. The small savings of rural areas are contributing more in establishing the small and micro enterprises in India. In the light of demise of rural artisanship, entrepreneurship has been given much importance as well as empowerment too. The women empowerment has been important role of Governments and other non-governmental organizations. The women are endowed with innate power that can make them successful entrepreneurs. Women entrepreneurship is inherent and also a natural process. Entrepreneurship is considered as one of the most important factors contributing to the economic development of the society. Entrepreneurs have been considered instrumental in initiating and sustaining socioeconomic development. There are evidences to believe that countries which have proportionately higher percentage of entrepreneurs in their population have developed much faster as compare to countries, which have lesser percentage of them in the society.

The North East Region (NER) of India, despite being endowed with immense resource potential, is c... more The North East Region (NER) of India, despite being endowed with immense resource potential, is considered to be an economically backward region of the country. The lack of proper accessibility and the absence of infrastructure development and connectivity facilities have physically impeded many of the developmental prospects of the region. The crucial geostrategic location of the NER along with its rich natural reserves accords the region with the possibility of being India's powerhouse of trade and investment as well as a substantive gateway to the robust engagements with the neighboring countries. The trade at India's border needs to be enhanced to take advantage of the NER's strategic location. The NER border is critical for business and commercial transactions between North East India and its neighbours beyond international borders or in its vicinity by the people inhabiting the area. The importance of border is profound for the NER as it yields tangible benefits to the region thereby facilitating sustainable economic development.

In ancient India the teacher had a place of respect next to one's mother and father. In those day... more In ancient India the teacher had a place of respect next to one's mother and father. In those days, men of wisdom with unlimited knowledge were teachers. Students used to go in search of such teachers to get educated. 'Guru' as the teachers were then called was very much respected by society. 'Guru' enjoyed a lot of respect even with the king of the land. Education was then limited to a few. In courser of time, education was democratized. Education was open for all irrespective of caste, class, creed or place of birth. There arose a need for many schools and also for many teachers. We have now all kinds of teachers teaching from pre-primary level to the university level. To get in the desire level the paper emphasis the criteria and the process of appointment in special highlight to the colleges in Assam. This paper also seeks to promote the circulars which are incorporated by the Government of Assam in course of appointment of college teachers.
EXtensible Business Reporting Language (XBRL) is an XML-based standard (EXtensible Markup Languag... more EXtensible Business Reporting Language (XBRL) is an XML-based standard (EXtensible Markup Language) which has the potential to play an important role in the generation and use of financial information. XBRL is an Internet-based non-proprietary open standard which is used for the preparation, exchange and publishing of financial information among disparate computer platforms, software applications, and accounting standards.It is used to express business-reporting content.It facilitates the automatic exchange and reliable extraction of business information across diverse software applications XBRL simplifies the processes of collecting information and also aids in easy transmission of data and subsequent analysis.XBRL provides major benefits in the preparation, analysis and communication of business information and is fast becoming an accepted reporting language globally.

Financial Inclusion is identified as a key strategy to achieve inclusive development the world ov... more Financial Inclusion is identified as a key strategy to achieve inclusive development the world over. It is a necessary condition for financial deepening, which will help address the basic issue of growth with equity. In India, the process of leveraging financial services sector as the growth
engine for transformation is closely entwined with the progress on financial inclusion. Financial inclusion provides formal identity, access to payments system & deposit insurance. The objective of financial inclusion is to extend the scope of activities of the organized financial system to include within its ambit people with low incomes. Through graduated credit, the attempt must be to lift the poor from one level to another so that they come out of poverty. There is a need for coordinated action between the banks, the Government and others to facilitate access to bank
accounts amongst the financially excluded.
Within the past decade, the concept of corporate governance has played an ever increasingly signi... more Within the past decade, the concept of corporate governance has played an ever increasingly significant role in enhancing the competitive power of global financial markets in the past few decades. One of the most important underlying factors behind the cause of both the recent financial crisis and recent company scandals that broke out across the world can be attributed to the inadequacy of sound corporate governance principles by both the public a nd private sectors.
As a result, the concept of corporate governance has gained increased attention and momentum all around the world. Developed and developing nations, international financial organizations and major financial institutions have all increas ed their focus towards improving corporate governance practices and have underlined the need to evaluate and observe the quality of corporate governance practices

2 | P a g e www.rierc.org 2. Symbolizing the perceived activities in such fashion that a database... more 2 | P a g e www.rierc.org 2. Symbolizing the perceived activities in such fashion that a database of the activities is available that can then be analyzed to grasp an understanding of the interrelationship of the mass of perceived activities. Conventionally, this symbolization has taken the form of recordings in accounts, journals, and ledgers using well-established bookkeeping and measurement procedures 3. Analysis of the model of activities in order to summarize the interrelationships among activities and to provide a status picture or map of the entity. Traditionally, this analysis process has been viewed as one of developing accounting reports to provide insights into the nature or entity activities 4. Communication (transmission) of the analysis to users of the accounting products to guide decision makers in directing future activities of the entity or in changing their relationship with the entity. First two steps constitute the process of accounting measurement, the quantification of an entity's past, and present, or future economic phenomena on the basis of observations and rules. Implicit in this conception are the requirements that (a) There exist some attribute or feature of a business-related objects or event (e.g.; the value of an asset) worthy of measurement and (b) There exist a means of making the measurements (e.g., the use of exchange prices to value enterprise assets)
The article presents the significance of Eco-Tourism in the present situation. It also focuses Ti... more The article presents the significance of Eco-Tourism in the present situation. It also focuses Tinsukia and Dibrugarh district of Assam as extremely potential places for Eco-Tourism in the economies of the North Eastern (NE) Region of India. The article also highlighted the entrepreneurial opportunities through Eco-Tourism to reinforce the local economy and points out the suggestions that can be taken in this direction.
Books by RISHI BHARGAV DAS

HORIZON, A Multidisciplinary Edited Book, 2022
Learning approaches focuses on how students learn in an environment, referring to the skills and ... more Learning approaches focuses on how students learn in an environment, referring to the skills and behavior they use to engage in the learning process. Deep learning increases attention especially among students engaged in higher education as they focus on knowledge synthesis, so they need to study deeply. The aim of this research was to understand the variables of deep approach and surface approach in learning process, among the undergraduate students of college, taking the case of Golaghat Commerce College, Golaghat, Assam. The study also intended to identify the difference of the scores of learning approach between the two streams of students under the study that is Arts and Commerce students. Results depicted that the undergraduate students of Golaghat Commerce College possess or follows moderately high level of deep learning approach than the surface learning approach. They have motive for working hard for studies when topics are found interesting and they follow strategy to test themselves on important topics until they understand them completely.
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Papers by RISHI BHARGAV DAS
Indian economy is highly dependent on rural economy as 72.2 % of the total population lives in rural areas where agriculture and allied activities are the major sources of income. Rural entrepreneurship is starting of enterprises in rural areas. Entrepreneurship is a wise answer to solve the unemployment, migration and to promote economic and social development in rural areas. The strengthening of the rural villages will encourage the preservation of natural resources and improve the rural economy. There exists a wide gap between rural and urban areas in terms of infrastructure, market and financial access etc .To reduce the disparities, revitalizing the rural economy can be achieved by establishing entrepreneurial ventures in rural areas.
Rural development is more than ever before connected to entrepreneurship. Institutions and individuals promoting rural development now see entrepreneurship as a strategic development intervention that could increase the rural development process. Rural entrepreneurship that are beginning to deliver on the expected benefits of inclusive economic growth that helps in improving standard of living in rural areas in general and at the bottom of the pyramid in particular. The majority of rural entrepreneurs is facing many problems due to not availability of primary facilities in rural areas of developing country like India. Lack of education, financial problems, insufficient technical and conceptual ability it is too difficult for the rural entrepreneurs to establish industries in the rural areas. This paper makes an attempt to find out the Problems and Challenges for the importance of Rural entrepreneurship. It also highlights the suggestions which can cater the needs and change in the process of budding up the development of entrepreneurship among the people.
Keywords: Rural Entrepreneurship, Development, Standard of Living, Economy.
engine for transformation is closely entwined with the progress on financial inclusion. Financial inclusion provides formal identity, access to payments system & deposit insurance. The objective of financial inclusion is to extend the scope of activities of the organized financial system to include within its ambit people with low incomes. Through graduated credit, the attempt must be to lift the poor from one level to another so that they come out of poverty. There is a need for coordinated action between the banks, the Government and others to facilitate access to bank
accounts amongst the financially excluded.
As a result, the concept of corporate governance has gained increased attention and momentum all around the world. Developed and developing nations, international financial organizations and major financial institutions have all increas ed their focus towards improving corporate governance practices and have underlined the need to evaluate and observe the quality of corporate governance practices
Books by RISHI BHARGAV DAS
Indian economy is highly dependent on rural economy as 72.2 % of the total population lives in rural areas where agriculture and allied activities are the major sources of income. Rural entrepreneurship is starting of enterprises in rural areas. Entrepreneurship is a wise answer to solve the unemployment, migration and to promote economic and social development in rural areas. The strengthening of the rural villages will encourage the preservation of natural resources and improve the rural economy. There exists a wide gap between rural and urban areas in terms of infrastructure, market and financial access etc .To reduce the disparities, revitalizing the rural economy can be achieved by establishing entrepreneurial ventures in rural areas.
Rural development is more than ever before connected to entrepreneurship. Institutions and individuals promoting rural development now see entrepreneurship as a strategic development intervention that could increase the rural development process. Rural entrepreneurship that are beginning to deliver on the expected benefits of inclusive economic growth that helps in improving standard of living in rural areas in general and at the bottom of the pyramid in particular. The majority of rural entrepreneurs is facing many problems due to not availability of primary facilities in rural areas of developing country like India. Lack of education, financial problems, insufficient technical and conceptual ability it is too difficult for the rural entrepreneurs to establish industries in the rural areas. This paper makes an attempt to find out the Problems and Challenges for the importance of Rural entrepreneurship. It also highlights the suggestions which can cater the needs and change in the process of budding up the development of entrepreneurship among the people.
Keywords: Rural Entrepreneurship, Development, Standard of Living, Economy.
engine for transformation is closely entwined with the progress on financial inclusion. Financial inclusion provides formal identity, access to payments system & deposit insurance. The objective of financial inclusion is to extend the scope of activities of the organized financial system to include within its ambit people with low incomes. Through graduated credit, the attempt must be to lift the poor from one level to another so that they come out of poverty. There is a need for coordinated action between the banks, the Government and others to facilitate access to bank
accounts amongst the financially excluded.
As a result, the concept of corporate governance has gained increased attention and momentum all around the world. Developed and developing nations, international financial organizations and major financial institutions have all increas ed their focus towards improving corporate governance practices and have underlined the need to evaluate and observe the quality of corporate governance practices