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The cryptocurrency is thought to be the next internet revolution, where transactions are done utilizing peer-to-peer network creating a blockchain of the participants involved. Therefore, it is in totality creating a new virtual world, which might change the course of the foreseeable future finance. The reaction to the block chain and cryptocurrency is synonymous to the reaction to the internet when for the first time it emerged. While it is widely accepted for transactions in some countries; for instance in Nepal, it is illegal. Where the basic knowledge about the cryptocurrency is scarce in terms of Nepal, this article attempt to connote the grass root construct on cryptography, cryptocurrency and its practices across the globe to its readers.

Branding refers to the strategic decisions and actions intended to create and maintain the firms product or service concept in customers mind. The form selects some of the key differentiation factors on which it has competitive advantage and establishes the image so that customers view the product or service as different. The projected image is crucial and what the firm does to the mind of customers more important than what the firm does to the products. Nepal is ideally referred to as small market in terms of business generation, however more today Nepali market is flooded with international brands. But Nepal has extreme good brands and marketing practitioners as well they have been to create and establish amazing local brands. It also creates opportunities explain the growth of branding and marketing as a career option for the new generation.

Purpose- The purpose of the paper is to communicate the concepts, focus and framework of social enterprise prevailing in international arena and recommend some of the research issue that can be contextualized in Nepalese setting for reaping growing importance of the issue. Design/Methodology/Approach- This paper is an analytic review, building on previous work. Findings- The varying definitions of social enterprise is found not an abnormal phenomenon as it differs according to author’s perception and context in which research is conducted. However, the generic ingredient of the concept of social enterprise is to create a positive and sustainable social impact which I believe is more powerful than promotional campaign and neuromanagement. Research limitation/Implication - The research paper helps to disseminate the diverse viewpoints on social entrepreneurship/ enterprise and provokes the need for open discourse on the topic among Nepalese academicians and business community. Originality/Value- The research paper has suggested some of the research issues and models in which future research on Nepalese perspective could be conducted.

In this paper, the Markov chain Monte Carlo (MCMC) method is used to estimate the parameters of CEP distribution based on a complete sample. A procedure is developed to obtain Bayes estimates of the parameters of the CEP distribution using Markov Chain Monte Carlo (MCMC) simulation method in OpenBUGS, established software for Bayesian analysis using Markov Chain Monte Carlo (MCMC) methods. The MCMC methods have been shown to be easier to implement computationally, the estimates always exist and are statistically consistent, and their probability intervals are convenient to construct. The R functions are developed to study the statistical properties, model validation and comparison tools of the distribution and the output analysis of MCMC samples generated from OpenBUGS. A real data set is considered for illustration under uniform and gamma sets of priors.

Education is the process of facilitating learning, or the acquisition of knowledge, skills, values, beliefs, and habits. Education is the development of all those capabilities in which the individual which is enable him to control his environment and fulfillment his possibilities. It is a process of acquiring new habits, knowledge & skill which together enables learners to do something that he/she could not do before. It is a mental activity by means of which skills, attitude, appreciation and ideas are acquired, resulting in modification of behaviors. The purpose of this article is to discussabout the philosophy, importance and implications of education processin our contemporary environment as well as the world. How the people acquire knowledge, ideas, and skills and utilize to those knowledge and ideas for the development and prosperity of humankind as well as the development of nation and the entire world is the main objective of this article.

This study relates cross-sectional differences in stock prices of Nepalese commercial banks to the underlying behavior of six fundamental variables: earnings per share, book value per share, cash dividend per share, stock dividend per share, price earnings ratio, and firm size. This study uses secondary sources of data. The balanced panel data from commercial banks including 150 observations are used for the period of 2000-2014. The earnings per share and stock dividend per share are the more significant determinants of stock prices of commercial banks in Nepal. The performance of the stock dividend is especially noteworthy; this variable is statistically and economically the most important of the six fundamental variables investigated.

This thematic paper has been prepared to find out how the composition of Board of Directors makes impact on performance of firms. To find this impact, the articles published in international journals have been reviewed. In addition to this detailed study of the legislator, the provision regarding composition of BOD in Nepal was made as stated in BAFIA and Company Act. The Board of Directorsis the elected members among the shareholders who could best represent the interest of each and every member. Corporate boards are one of the, if not the most important, internal corporate governance mechanisms that monitor and advise management in fulfilling the mandate to protect shareholder interests.There is still much debate as to the relationship between firm performance and boards of directors, which are arguably the main component of corporate governance.The thematic review concludes that the relationship between BOD and performance was not found on the basis of existing literature reviewed. Thus, the study opened the ground for the researcher to test this empirically.

Objective – This article aims to enlighten the theory of capital and revenue nature receipt and expenditure in accounting and taxation. Methodology/design/approach – Methodologically, this article adopts the descriptive research methods and qualitative approach based on the primary, secondary, and tertiary sources of information from Acts/laws, journals, reports, books, dictionary and encyclopaedia. Finding and conclusion – The study found that the income tax Act of Nepal does not define the terms capital and revenue receipt and expenditure clearly, but clarifies provisions of non-business taxation assets of the individual persons and net gains from business assets or liabilities for the entity and gains from depreciable assets for both persons. Thus, we argue that it should define to avoid vagueness in the law. A simple tax law increases both tax revenue and evasion while vague decreases both. Originality/value – This paper explicitly presents the state of capital and revenue receipt and expenditure in theory and practice. Thus, this paper furnishes facts about the stated subject and adds a new knowledge to the existing literature.

Forensic accounting may not be a new concept in accounting. However it has become significant to all stakeholders like the government, investors and practitioners to regularity bodies. Forensic accounting is closely related to the legal process and has the potential to be involved in proceedings in the civil and criminal courts. It provides an accounting analysis to assist in legal matters forming the basis for discussion, debate and ultimately dispute resolution. This article presents status of application of forensic accounting in Nepal and recommends steps that should be taken for the enhancement of the utilization of forensic accounting as an effective tool for curtailing fraud and corruption in Nepal at different sectors

Corporate social responsibility (CSR) is all about companies managing their business process to produce the overall positive impact on the society. The interest for CSR has grown rapidly the recent years and people started to demand corporate social responsibility from the company. CSR is connected with corporate behaving ethically, morally and socially responsible towards the society. This research focuses on investigating why companies engage in CSR, how they apply CSR and how CSR can affect financial performance. It was found that the employees and the people in general do get motivated by their organization. All the respondents were very positive and energized about being part of the CSR activities provided with the opportunities. BOK Ltd has focused their CSR activities related with the health, education and environment with the name as BOK health, BOK education and BOK environment initiation. BOK has tried to cover the different aspect of essential factors in anyone’s life. Majority of the respondents’ views that CSR activities has the positive relation and can contribute on the financial performance of the company as it increases the good image and goodwill of the organization. CSR needs planning and proper implementation so that the society could actually have positive impact from CSR activities.In Nepalese context the organization do not emphasize in CSR activities rather they give priorities to earn more profit and flourish their business.

This paper investigates the effect of selected macroeconomic factors viz. remittances, money supply, exchange rate, and interest rate on stock market performance based on literatures available in international and Nepalese context. The major objective of this paper is to find out the new area of research in Nepalese perspective with the help of literature review. The study demonstrates that remittance and money supplypositively affect the stock market whereas interest rate and exchange rate negatively affect the stock market performance. However, there is lack of consensus on the effect of each macroeconomic variables on stock market performance as it has number of literatures available which are similar as well as opposite to these findings. Thus, similar study can be extended employing different methodology with this combination of variables in Nepalese context that may better describe and analyze the performance of Nepalese stock market and helps to reduce the confusion among the literatures.

This paper aims toward amplifying the concept of cryptocurrency as emerging digital money in the world and its practices in Nepal. The paper is based on review of various articles, books and relevant websites that provide information regarding cryptocurrencies. The paper highlighted the conceptual part and types of cryptocurrencies in the first section, the major literature review in the context of world in the second section, and the practices of cryptocurrency in Nepal in third section followed by conclusion in final section. An exploratory research design has been adopted in the study. The primary survey has been done to collect the data with self administered questionnaire. The paper reveals the importance of cryptocurrencies in the present context of digital world. The paper concluded that the majority of the respondents are not well known about cryptocurrency in Nepal. The respondents are found interested to invest with knowledge, policy and security on cryptocurrency in Nepal. This thematic based research paper will create a platform for the researcher to study the practical scenario of cryptocurrency.

A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) the scope of the system like the value chain, total life cycle costing, target costing, kaizen costing, benchmarking, balanced scorecard etc. whereas the behavioral consideration involves individuals and their behavior within organizations.

This paper analyzes the factors that affect corporate governance and influence on financial performance of Nepalese firms for theperiod of fiscal year 2009/10 to 2015/16 using descriptive and causal comparative research design. The profit margin and return on assets are dependent variables usedto measure financial performance and corporate governance and firm related variables such as corporate governance index, age of firms, size of assets, debt ratio, market to book ratio and ownership concentration are considered as explanatory variables. The result of this paper reveals thatprofit margin and return on assets of firms are positively related with age, market to book ratio and overall corporate governance index which implies that higher age, market to book ratio and corporate governance increase financial performance of Nepalese firms. Further, the regression result of the study shows that size of assets and debt ratio have negative effect and ownership concentration has no relationship with firms’ financial performance. Finally, result of this paper concludes that corporate governance, market to book value ratio, age, size of assets and debt ratio have strong explaining power of financial performance of Nepalese firms.

Present research has been conducted to examine the customer satisfaction on service quality of selected commercial banks of Nepal. The study has employed descriptive research design and quantitative study by using survey methodology to deal with customer satisfaction in the context of Nepalese commercial banks. In this study, the data collected through questionnaire from 65 respondents (out of 100 customers of commercial banks) has been used for analysis. A detail study has been done on the basis of five dimensions as suggested by Parasuraman, Zeithamal and Berry (1988). They are reliability, responsiveness, assurance, empathy and tangibles. The result of the study indicated that the overall customers are satisfied with service quality of the commercial banks. Hence the level of customer satisfaction of the commercial banks on the basis of service quality can be considered satisfactory

Today’s business organisation is not as before. Big machines, new technology, cut throat completion, changing interest of customers all these has changed the functioning of the corporate management. The modern corporate world want employees to be motivated at their job because most satisfied individuals work at the upper limit of their capacity for the good of the organization, while most dissatisfied individuals pursue ways to increase their level of satisfaction by working for their own gain. Every management tries to coordinate various factor of production in such a way that their contribution is maximum in achieving organizational goals. But, to improve the overall performance in a business it becomes essential to increase the efficiency of human beings. If a person does not have the capability or ability to do a work then he cannot increase his efficiency. On the other hand; even if a person has got the ability but is not properly motivated even then his performance will be low. Hence, the motivation should never be underrated.The organizations of modern corporate world are basically concentrated on achievement of organizational target or goal. In this regard they mostly emphasized to change the traditional approaches of human resource management to motivated employees at work. The different policies regarding wage or salary, promotion, transfer, career development opportunity, job security, social security, bonus, performance appraisal, job evaluation, disciplinary action, etc. have been changed by the organizations of the modern corporate world in such a manner so that the employees could be self-motivated at work. This research paper aims to find out the different factors influencing the level of motivation in modern corporate world and the required changes in the schemes or benefits, policies, etc. for improvement of the level of motivation to minimization of the migration of labour force. The will focus attention to find out that in modern corporate world the motivation is Myth or Reality.