American Research Journal of Business and Management

Dr. Rambabu Lavuri1; Prof. D. Sreeramulu2

At present scenario, an environmental aspect has turned into a key issue. The green market concept has turn into the trendy expression in most recent decade because of sensational increment in environmental consciousness around the world. Purpose of the investigation is to find out the environmental consciousness and studying respondent’s perception and knowledge level towards purchasing eco friendly green products. The research data were composed through survey and interview methods by the structure questionnaire from the 429 respondents from the areas of three districts of Telanagna state in India. The results revealed that respondents have positive perception with purchasing green eco friendly products and they show more environmental consciousness by the purchasing of eco-friendly products. Finally, the study concluded that the consumers are familiar about the environmental aspects and also their knowledge is high regarding green products. To increase the sales volume of ecological sustainable items, marketers need to adopt a better marketing mix for their eco-friendly items in order to change respondent’s negative perception and develop eco-awareness towards green products. Similarly, government should take responsibility towards creating better awareness about environmental consciousness and eco friendly products by purchasing green products.

G. Ramu1; Prof. D. Sreeramulu2; Dr. Rambabu Lavuri3

The employee’s perceptions of hedges to implementing food safety practices in select food companies. The research study is focused on six food safety dimensions for easy to assessment of food problems and implementing food safety practices in select food companies. The six dimensions are related to food safety the respondent’s questionnaire were received from 520 employees are working in four food companies. The food safety dimensions are classified that employees demographics profile, Food safety Methods, Quality Assurance, Hygienic, Pest Control, Quality Control. As per the dimensions food companies are following food safety methods. The food companies adopted advance technology for cleaning and Hygienic maintenance, sanitation technology for surfaces cleaning work. The main sources of knowledge regarding food safety were educational training and equipment training which help for food manufacturing with safety making of products and high quality with low cost. Food safety practice is an important Public Health issue to prevent or control food-borne illnesses. The governments all over the world are intensifying their efforts to improve food safety. The food safety is usually managed through regulation, Quality Assurance and Hazard Analysis Control Critical Point, Good Manufacture Practice, Quality Mmanagement System, Global Food Safety Initiatives, International Organization for standards 22000, these are internationally recognized logical tools for adapting traditional inspection methods to modern methods. The Prevention of Food Adulteration Act was introduced by the Government of India in1954. It was replaced by the FSSAI in 2011. According to this act, Food protection from contamination that may lead to the health risk of consumer.

Abayneh Feyso Ergetew

Potato is among the major root and tuber crops and share 41.14% of area coverage and 29.9% of total production. Almost all improved potato varieties released in Ethiopia mature within 124 days, which made potato shorter crop cycle among horticultural crops and is regarded as food security crop in Ethiopian. Around 80% of potatoes are sold as ware tubers and 85% of them is consumed fresh. Each potato consumers have their own quality criteria to purchase potato. To fulfill these consumers preference all chain actors expected to coordinate and collaborate along the chain. This review article was done to review value chain performance of potato in Ethiopia from financial performance perspective. Specifically, it aim to review potato value chain actors and their role, actors value additions and profit share along chain and to recommended leverage point to upgrade potato value chain in Ethiopia. To came up with well-organized review result, empirical studies conducted in potato value chain in Ethiopia for different purpose, published documents and value chain research guide books were reviewed systematically. To determine performance analysis of potato value chain in Ethiopia, financial perspective of percentage value added along the chain and value share by each chain actors were used and comparisons were held. Review results indicate that compared to producer farmers, traders adding low cost margins and sharing market margin and profit margin. Tariff setting and fixing responsibility of brokers, establishment of well-organized market information system and functional upgrading of producers recommended improve potato value chain performance in Ethiopia.

Dr. Gulshan Kumar1, Som Prakash2

The idea of Goods &Service Tax (GST) was contemplated in 2004 by the Task Force, named Kelkar Committee, on the implementation of Fiscal Responsibility and Budget Management Act, 2003 in India. This Committee was convinced that a dual GST system shall be able to tax all the goods and services in Indian Economy. It will be helpful to cover wider market of tax base system and also help to improve revenue collection through levying and collection of indirect tax. According to GST, every person is liable to pay tax on output and tax will be apply only on value added amount. GST consider the principle of “one nation, one tax and one market.” GST exists in more than 160 countries of the world. It will help to improve the productivity in the country as well as benefited to the consumers because as maximum rate of GST is predetermined. It helps to avoid double taxation system, tax evasion etc. Government proposed State GST as well as Central GST. State GST includes sales tax/ VAT which are collected by states and Central GST includes excise duty, custom duty, service tax etc which are imposed by Central Government. In GST, goods and services rates classified under different five categories of taxes: - 0 percent, 5 percent, 12percent, 18percent and 28 percent. The GST bill was implemented in India from 1st April 2017. In this particular research paper we discuss about probable pros and cons of GST system in Indian context and positive and negative impact of GST on businesses and Indian Economy.

Ali MS1,2*, Cook K1 

Microfinance refers to the practice of providing financial services to poor people to alleviate poverty, such as micro-credit, micro-savings or micro-insurance. Small loans are made to start their own business. Such loans are generating jobs and income. Starting with micro-credit, income from these businesses enables lenders to enjoy better accommodation, health care and education. They get hope for a better future when they earn additional income. International micro-loan repayment is higher than ninety five percent, allowing micro-finance institutions to turn over these funds to even more customers. Microfinance helps one to break the cycle of deprivation in a single generation itself by giving a hand up. It can be concluded from this study that the empowerment of women is greatly improved by microfinance. It is also noted that the Self-Help Groups can provide the expected benefits to rural women folk by providing training on soil conservation, social forestry, dairy production, fisheries, livestock, horticulture and other related activities.