July-Sept 18

July-Sept. 18 Vol. 8 No.3 GIF 0.
626 ISSN-2249-9512 Journal of Management Value & Ethics
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July-Sept. 18 Vol. 8 No.3 GIF 0.626 ISSN-2249-9512 Journal of Management Value & Ethics
Vol. 8 No 3 CONTENTS July-Sept. 18
S.No. Articles Page
1. APPLICATION OF TECHNOLOGY ACCEPTANCE MODEL IN UNIFIED PAYMENT INTERFACE SERVICES 4

OF BANKS
Dr. B S Patil
2. CONSUMERS‘ PERCEPTION TOWARDS E-HAILING APPLICATIONS 12
Dr. Satinder Kumar, Anisha
3. A CONJOINT STUDY OF RELATIVE IMPORTANCE OF PRODUCT ATTRIBUTES IN APPAREL 24
PURCHASE DECISIONS
Deepak Kumar Srivastava
4. A COMPARATIVE STUDY OF HUMAN RESOURCE ACCOUNTING DISCLOSURE PRACTICES IN INDIAN 33
COMPANIES
Divya Sharma, Dr. Rajendra K. Khatik
5. ROLE OF SPIRITUAL VALUES IN FOSTERING ETHICAL PRACTICES 42
Prachi Anand
6. UZBEKISTAN'S ECONOMIC FOUNDATIONS OF THE FUTURE STRATEGY FOR THE DEVELOPMENT OF 50
TRANSPORT SERVICES
Nasimov Ikrom Khusanovich
7. TOURISM AS A DEVELOPMENT TOOL – A PROPOSAL FOR 62
GWALIOR, INDIA
Rebecca Jadon, Dr. Sanjay S. Jadon
8. STUDY OF THE EFFECTIVENESS OF TRAINING AND DEVELOPMENT IN MANUFACTURING 74
ORGANISATIONS OF MALANPUR, GWALIOR (M.P.)
(WITH SPECIAL REFERENCE TO CADBURY, CROMPTON GREAVES AND GODREJ COMPANIES)
Dr. Shivani Garg
9. A CASE STUDY OF INITIATIVES TAKEN BY GOVERNMENT IN DEVELOPMENT OF HUMAN 80

RESOURCES TOURISM IN INDIA
Saurabh Dixit
10. TOURISM & CLEANLINESS ARE INEXTRICABLY LINKED: A SNAPSHOT OF CLEANLINESS DRIVE IN 87
JAISALMER, RAJASTHAN
Divya Talreja
11. STUDY OF THE ROLE OF TRAINING AND DEVELOPMENT IN LARGE MANUFACTURING 96
ORGANISATIONS OF MALANPUR
Dr. Shivani Garg
12. IMPROVING THE EFFICIENCY OF DIAGNOSIS AND CONTROL OF CORPORATE GOVERNANCE 101
Xudoyqulov Mamarasul Radjabovich
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3
APPLICATION OF TECHNOLOGY ACCEPTANCE MODEL IN UNIFIED

PAYMENT INTERFACE SERVICES OF BANKS
Dr. B S Patil1
ABSTRACT
Continuous development of technological innovations especially in the banking sector have stirred
competition which has changed the way businesses operate resulting in the introduction of Unified Interface
Payment (UPI) services. This study was conducted in order to analyse the adoption of UPI services through
Technology Acceptance Model (TAM) in select Indian Banks. The study is been carried out with the
objective to determine the demographic factors that influence the practices of UPI by the customers, to
examine the role of banks in integrating UPI services and products and to assess the various security issues
affecting the usage of UPI services by customers. The required data was collected through a structured
questionnaire from 165 respondents. The Data analysed making use of SPSS and other models namely
Structural Equation Modelling with Analysis of Moment Structures (AMOS) Software. Finally the researcher
identifies that there is a need for convergence of customer‟s preference for safe and easy banking
transactions. This study reveals that the customer‟s model have to be well integrated for progress in UPI
operations.
Keywords: Unified Interface Payment (UPI), Technology Acceptance Model (TAM), Perceived Usage & E-
Wallets
Introduction:
Unified Payments Interface (UPI) is a system that powers multiple bank accounts into a single mobile
application (of any participating bank), merging several banking features, seamless fund routing & merchant
payments into one hood. It also caters to the ―Peer to Peer‖ collect request which can be scheduled and
paid as per requirement and convenience. Each Bank provides its own UPI App for Android, Windows and
iOS mobile platforms. UPI is built over Immediate Payment Service (IMPS) for transferring funds. Being a
digital payment system it is available 24*7 and across public holidays. Unlike traditional mobile wallets,
which takes a specified amount of money from user and stores it in its own accounts, UPI withdraws and
deposits funds directly from the bank account whenever a transaction is requested. It uses Virtual Payment
Address (a unique ID provided by the bank), Account Number with IFS Code, Mobile Number with Mobile
Money Identifier (MMID), Aadhaar Number, or a one-time use Virtual ID. A Mobile banking Personal
Identification number (MPIN) is required to confirm each payment. The transaction charges to be levied in
UPI are left up to the banks as policy matter of individual banks thus a varied opinion exists among the
bankers about imposing such charges. Many bankers feel that imposing transaction charges will hamper
UPI adoption.
1
Professor & Director, School Of Research And Innovation, CMR University, Bangalore-560042,
Email:[email protected]
4
Table 1: List of UPI Payments in India

Sl. App Wallet Bank Send on Android iOS Windows
No. Transfer Mobile # App App App
1. BHIM App No Yes Yes Link Link Link
2. PhonePe Yes Yes Yes Link Link Link
3. WhatsApp No Yes Yes Link Link Link
4. Google Tez No Yes Yes Link Link Link
5. Paytm Yes Yes Yes Link Link Link
6. Chillr No Yes Yes Link Link Link
7. Ftcash No Yes Yes Link Link Link
8. Mobikwik Yes Yes Yes Link Link Link
9. Trupay No Yes Yes Link Link Link
10. Vodaphone M- Yes Yes Yes Link Link Link
Pesa
11. Airtel Money Yes Yes Yes Link Link Link
12. Freecharge Yes Yes Yes Link Link Link
13 90 Listed No Yes Yes Link Link Link
Banks
The above table stated the list of UPI payment in India. Approximately 90 list of banks adopted UPI
services including public sectors banks, private sectors bank, regional rural banks and co-operative banks
are operated. The UPI allows users to make payments and transfer money directly from their bank accounts,
omitting the intermediary steps of loading and off-loading money from e-wallets. BHIM, launched to
showcase UPI‘s use, was responsible for the initial boost to the payment interface‘s popularity. ―UPI
transaction volumes rose to six million by March 2017 with the BHIM app driving a large share of volumes,‖
Statement of the Problem
Growth of banking technology is a benefit for progress in banking sector country like India for ample
reasons and also a bane for adoptability. A whole lot of changes in the technology i.e., digitalisation,
mobility, connectivity, dropping costs, the universe of inclusive banking customers along with education of
rural customers hold the opportunity. So it becomes the responsibility of the banker to provide the
technology which treats every customer equally. Even Urban consumers have large expectations from every
bank, no matter how small it is. Therefore, technology has enabled banks to transform customer experience,
expand channels, innovate non-cash payment mechanisms and become more operationally efficient.
Banking is essential but Banks are not whether we like it or not, this paradigm shift is inevitable. So
leveraging with the power of UPI services is a must to be profitable and stay successful.
5
Review of Literature:
Krishna K. S.V., Aloysius H.S (2016) examined the variable from UTAUT and TAM was adopted that is
perceived Factors like performance expectancy, effort expectancy, social influence, attitude, perceived risk
and behavioral intention were the variable considered for the study. The findings were that perceived use is
was related to behavioral intention for mobile banking usage. Hence, it was implicated that easy perception
would lead to the adoption of this technology. Further it was suggested that the hands-on training and
demonstration would help in more usage of mobile banking.
Nitin Nayak et al., (2014) found exploratory work to know the factor affecting adoption and steps to be
taken by bankers to increase the adoption of users. Since the adoption rate was poor the author evaluated
various models to know the influencing factors. Based on evaluation of various models supported by
literature review the author inferred that trust factor, perceived use and ease of use and perceived cost are
the factors affecting the attitude of users to use m-banking. It was suggested that bank should create
awareness about the benefit of m-banking and a revolution in m-banking should take place by bankers along
with service providers.
Ramdhony Dineshwar and Munien Steven (2013) found that convenience, time and effort, savings,
privacy, ubiquity, compatibility were the factors motivating for the adoption of m-banking, perceived risk,
security, and reliability obtained fewer scores indicating obstacles for the adoption of m-banking. It was
found that age, gender and salary except education is not associated with m-banking. TAM and IDT model
along with risk and cost were used as constructs in the research. Actual usage represents 52% but the
encouraging sign of 71% intend to use or continue to use in future shows the prospective growth in
Mauritius.
Mohini S. Samudra and Milind Phadtare (2012) investigates the factors influencing the adoption of
mobile banking and evaluating the UTUAT model as a base for examining the adoption of mobile banking in
Indian context. Mobile banking adoption itself is explained as voluntariness. It was suggested to do more
campaigns for promoting this service. Though there is adoption of UTUAT model the variables grouped are
different in this paper as convenience, compatibility, perception, social influence and information help to
measure the factors affecting adoption in future.
Prasad M V N K and P Swathi (2012) explores model suggested on the cashless deal for lender to
lessen the cost of cash-in and cash-out for banking companies. This model allows the lender to utilize UID
data (predicated on biometric authentication) rather than KYC details. It reduces cost of traveling by the BC
who contains the POS machine as well as the risk involved with cash handling.
The above reviews shows that there is a need for a study to fill the literature gap on the services
provided by banks using UPI technology.
Need for the Study:
A number of studies have shown the adoption and assess the technology acceptance by the users of
mobile banking and the variables that influence mobile banking usage. Hence technology acceptance
variables namely perceived use and perceived ease of use was adopted for the study along with other
variables like perceived cost, perceived risk, security issues and trust factor, which were found to be
important in mobile banking usage from the literature review.
6
Scope of the Study:

The study contributes to the existing knowledge on technology acceptance model in UPI. For banks it is
important to develop an alternative delivery via mobile so as to cut cost and improve operational efficiency.
The innovation in mobile technology will further give a rich experience to user and thus contribute to greater
convenience and ease in financial transactions.
Objectives of the Study:
1. To understand the developments of UPI services.
2. To analyze the factors which influence customers in adoption of UPI for banking transactions.
3. To evaluate the UPI components for better customer experience.
Hypothesis of the Study:
H1: Demographic factors have no significant impact on the UPI usage
H2: Perceived factors do not have a significant influence on usage of UPI
Research Methodology:
This study used the descriptive and exploratory research design. Analysis of Secondary data combined
with shared thoughts of researcher‘s academic peers and experts in financial services has given solid base
for descriptive analysis, customer adoption of UPI services in select cities of Karnataka. A total of 165
respondents selected randomly. The data collection tools were tested through the Pilot studyand finally
administered to250 customers. 195 responses were collected of which 165 were used. The response
percentage is 55 percent.
Statistical Tools:
The data collected from various sources were analyzed by applying appropriate mathematical and
statistical techniques along with percentage analysis. Analysis of test by descriptive test and correlation
analysis was made. Further TAM was used for testing the variables are used with the help of SPSS 24.
Limitations of the Study:
 This study is limited to the select customers of various banks within Karnataka
 The study covers customer experiences in using UPI services
Table 2: Demographic Profile of the Respondents
Factors Parameter Frequency Percent
Gender Male 120 72.72
Female 45 27.28
Age 18-30 112 67.88
31-45 38 23.03
>46 15 09.09
7
Education Intermediate 12 07.27

Degree 80 48.48
Master‘s Degree 65 39.39
Others 08 04.86
Marital Status Married 75 45.46
Single 90 54.54
Occupation Employee 40 24.24
Business 39 23.63
Profession 38 23.03
Student 40 24.24
Others 08 04.86
Monthly Income <20,000 35 21.21
21,000-40,000 39 23.64
41,000-80,000 45 27.27
>80,000 46 27.88
Type of Bank Public 70 35.90
Private 95 64.10
Source: Computed from Primary Data
The above table shows the demographic profile of the respondents. Male constituted the vast majority of
the sample at 72.72 percent rest constitute the Female. The respondents from the age group 18-30 years
constituted the vast majority of the sample at 67.88 percent. Those from the age group 31-45 years are the
majority from the sample constituting 23.03 percent. The degree holder respondents constituted majority of
the sample at 48.8 percent. The ‗single‘ respondents constituted majority of the sample at 54.54
percent.Employees and students constituted the single largest category at 24.24 percent of respondents.
The respondents earning more than Rs 80,000 per month constituted the majority of the sample at 27.88
percent. The respondents from public banks constituted the majority of the sample at 35.9 percent.
Respondents from private banks constituted the remaining 64.10 percent of the sample.
Measuring the Adoption with regard to the Usage of UPI Services
An analysis of the above table brings out that 'Perceived Usefulness' achieved the highest mean score
while the 'Perceived Risk' achieved the least mean score. Probably for this reason there is slow adoption of
UPI.
From the correlation analysis it is observed that when risk exists there is no relation with the other
variables which influence the usage of UPI transactions. It can be analysed that the respondents are not risk
takers.
8
Hypothesis Testing
Objective: To know significant differences in various UPI parameters across age groups
From the result, to test whether age has a significant difference with the UPI services parameter, it is
observed that age group do not influences the factors of UPI usage in terms of usefulness, cost, trust, using
mobile device for various service. It is also observed that the age group will influence for perceived ease,
risk and security in UPI usage. The sample respondents based on the age group, it was observed that 18 to
30 years greatly influence the variables influencing the UPI usage than other age groups. Finally, it can be
inferred that age will influence the UPI usage.
Objective: To know significant differences in various UPI parameters across educational qualifications
Based on the relationship between the education qualification and UPI parameters, it is observed that
factors that is perceived use, perceived ease, perceived cost, perceived risk, security, trust and usage of
mobile device for various services do not show relevance with education in promoting the UPI usage. It can
be finally inferred that education will not influence the use of UPI.
Objective: To know significant differences in various UPI parameters across occupations
On Examination of the relationship between usage of UPI parameter and occupation revealed that, the
occupation will not influence the perceived usefulness, perceived ease, perceived cost, perceived risk,
security, perceived trust and usage of mobile device factors. It is observed from the sample that employees
followed by students prefer UPI. As per the sample response the business people find it riskier. Finally, it is
inferred that occupation will not influence the UPI usage.
Objective: To know significant differences in various UPI parameters across monthly income of
respondents
It is analyzed from the study about the relationship between monthly income and various UPI
parameters, that monthly income do not have a significant bearing on the usage of UPI. However, it can be
inferred that monthly income will not influence the UPI usage.
Objective: To know significant differences in various UPI parameters across usage of UPI services
The inference done from the analysis show that all variables i.e perceived use, ease of use, cost, risk,
security, trust and using mobile device for banking functions are not significantly related to each other with
regard to usage of mobile device. However there is a good mean score for various variables.
Objective: To know significant differences in various UPI parameters across frequency of using UPI
services.
The result signify that all factors such as perceived usefulness, ease of use, cost ,risk, security, trust and
use of mobile device do not influence the frequency of usage of UPI. However there is a good mean score
for various variables. However there is a good mean score for various variables.
From the Anova results it is thus observed that education, occupation, monthly income, internet banking
adoption, frequency of using internet banking, mobile banking adoption and frequency of using UPI may not
9
significantly influence the various variables of UPI usage. However for various regions and age of the
respondents has significant impact on variables of UPI usage.
Fig 1: Technology Acceptance Model – Usage of UPI Application
The above diagram depicted p value, the model containing p value less than .05, considered as
statistically significant path at 5% level. Perceived ease will influence usefulness. The perceived usefulness
& perceived risk are negatively related with usage of UPI. The outcome show that remaining variable that is
perceived cost, trust and security will lead to UPI usage.
Major Findings of the Study:
1. From the correlation analysis it is observed that when risk exists there is no relation with the other
variables which influence the usage of UPI transactions. It can be analysed that the respondents are
not risk takers.
2. Based on ANOVA analysis, it is know whether the region has any significance of various UPI
parameters, it is interpreted that perceived ease, risk and security factor will definitely influence the
UPI usage among various regions. It is also observed that perceived ease leads to influence of
perceived useful as examined in literature review. It is also observed that perceived usefulness, cost,
reliability and use of mobile device for various services do not influence for the UPI usage pattern
across regions.
3. From the result, to test whether age has a significant difference with the UPI parameter, it is
observed that age group do not influences the factors of UPI usage in terms of usefulness, cost,
trust, using mobile device for various service. It is also observed that the age group will influence for
10
perceived ease, risk and security in UPI usage. The sample respondents based on the age group, it
was observed that 18 to 30 years greatly influence the variables influencing the UPI usage than
other age groups. Finally, it can be inferred that age will influence the UPI usage.
4. Based on the relationship between the education qualification and UPI parameters, it is observed
that factors that is perceived use, perceived ease, perceived cost, perceived risk, security, trust and
usage of mobile device for various services do not show relevance with education in promoting the
UPI usage. It can be finally inferred that education will not influence the use of UPI services.
5. On Examination of the relationship between usage of UPI parameter and occupation revealed that,
the occupation will not influence the perceived usefulness, perceived ease, perceived cost,
perceived risk, security, perceived trust and usage of mobile device factors. It is observed from the
sample that employees followed by students prefer UPI. As per the sample response the business
people find it riskier. Finally, it is inferred that occupation will not influence the UPI usage.
Conclusions and Suggestions:
There is a shift in development of the country from traditional to digital participation. The banking sector
encompasses a variety of financial services with huge volume of transaction. The intensified competition
makes the banks affronted with technology and to find a stake in the revolutionized market scenario. The
modern customers also are tech savvy and look for richer experiences in banking new way. The customers
move with the latest innovation taking place and also demand a trend in financial service. This has made
banks to function with customer centric approach. Customer engagement and loyalty is what makes bank
grow. This is important for banks in India and else-where. The digital drive is the global trend to keep moving
towards faster progress.The present study highlights the factors affecting UPI usage, the importance of the
UPI development and integration of customer‘s adoption. This ensures implementation of effective electronic
based delivery channel. The research concludes by stating that if banks have to sustain longer then
technology driven services must exist. A well designed approach for effective adoption rate of UPI operation
must be implemented by assuring a hassle free banking for wide population.
References:
 Krishna Kishore S.V & A.H. Sequeira (2016). „An Empirical Investigation on Mobile-banking Service Adoption in Rural
Karnataka‟, Sage Open Journal, Vol. 6(1), pp 1-21
 Shaikh, A., & Karjaluoto, H. (2015). „Mobile-Banking Adoption: A Literature Review‟, Telematics and Informatics, 32 (1)
 Abdul RazakMunir., Idrus M.S., Rahman Kadir A., Jusni (2013). „Acceptance of Mobile-banking Services in Makassar: A
TAM approach‟ IOSR Journal of Business and Management ,Vol.7, pp 52-59
 Bong KeunJeong and Tom E Yoon (2013). „An Empirical Investigation on Consumer Acceptance of Mobile-Banking
Services‟ Business and Management Research, Vol.2 No. 1, Retrieved From www.sciedu.ca/bmr
 Ramdhony Dineshwar and Munien Steven (2013). „An Investigation on Mobile-Banking Adoption and Usage: A Case Study
rd
of Mauritius‟, Proceedings of 3 Asia-pacific Business research conference, Kaula Lumpur, pp.25-26
 Shallone K.C, Simon Munongo (2013). „Extending the Technology Acceptance Model to Mobile-Banking Adoption in Rural
Zimbabwe‟, Journal of Business Administration and Education, Vol.3 No.1, pp 51-79
 Feras Fares Al Mashagba, Mohammad Othman Nassar (2012). „Modified UTUAT Model to Study the Factors Affecting the
Adoption of Mobile-Banking in Jordan‟, International Journal of Science –Basic and Applied Research, Vol.6, pp 83-94
 Mohammad O. Al-Smadi (2012). „Factors Affecting Adoption of Electronic Banking: An Analysis of the Perspectives of
Banks' Customers‟, International Journal of Business and Social Science Vol. 3 No. 1, pp 294-307
 Prasad M V N K and Swathi P (2012). „Towards Cashless Society‟ The Indian Banker, Vol. 7, pp 76-85
11
CONSUMERS’ PERCEPTION TOWARDS E-HAILING APPLICATIONS
Dr. Satinder Kumar1, Anisha2
ABSTRACT
In the information era, digital as well as information and communication technology has been gaining
tremendous advances. These advances have attracted many people towards mobile phones having several
advance features, commonly known as smartphones. The technological advances in wireless services such
as Wi-Fi and 4G have enabled smartphone users to have a variety of services through software
components, generally known as “apps” (Application referred as app generally). People now-a-days want to
have information without any impediment immediately, wherever and whenever they need it. The adoption of
digital and information technology has brought remarkable change in the expectations and wants of the
users significantly. It is playing an important role in both the personal and occupational life of the modern
society. The widening use of such digital and information technologies have led to a change in lifestyle of the
users.
With the drastic change in the demands and needs of the consumers, companies are now compelled to
adapt their business models to provide the consumers more flexible and convenient services through mobile
apps. Use of mobile apps for making payments online through Paytm, PayUmoney, Juspay etc.; for
shopping goods online through Myntra, Amazon, Flipkart, etc.; for booking tickets online for watching
movies, for travelling, etc.; and so on is becoming popular in the digital age. Various service providers do not
function through manual stores, but carry out the business exclusively via websites and mobile apps.
KEY WORDS: E-Hailing Applications, Flexibility, Risk, OLA, UBER
INTRODUCTION
E-Hailing Apps
E-hailing apps refer to the advanced mobile applications through which users can send requests to avail
transportation facility using internet as well as geo-location and track the service provided and also make the
payments due for the service availed. Such application enables both the driver and the passenger searching
for available cabs/taxis in a given area to identify the location(s). According to Wikipedia, e-hailing is ―the
process of ordering a car, taxi, limousine, or any other form of transportation pick up via a computer or
mobile device. The E stands for electronic and hail refers to the traditional process of signaling an
approaching taxicab to stop‖.
Rising Demand for Taxi Services in India
The demand for taxi services in India is increasing rapidly. The major reasons behind this are: changing
lifestyles and increasing disposable income of the passengers, especially in Tier-I and Tier-II cities. Apart
from this, people prefer to travel by taxis rather than their own vehicle due to traffic congestion coupled with
1
Astt. Professor, School of Management Studies, Punjabi University, Patiala, Punjab
2
Research Scholar, School of Management Studies, Punjabi University Patiala, Punjab
12
easy availability of taxis at a reasonable cost. Such increasing demand can be credited to various innovative
and attractive offerings such as ease of booking through mobile applications, 24×7 customer support,
various cash and online payment options, electronic fare meters, GPS enabled vehicles, etc. In India, Major
Service providers under are Ola, Uber, Easy Cabs, Meru Cabs, etc. Such increasing growth in the adoption
of E-Hailing applications, it is expected that during next five years the market share of unorganized radio taxi
services will decline.
Growth of Organized Taxi Market in India
Radio taxi service marketis growing at rapid pace in India. It was emerged with Mega taxi launching their
service in 2003. Presently in India Ola, Uber, Easy Cabs, Meru Cabs, Mega Cabs, Fast Track Call Taxi, NTL
Taxi, etc., are some popular radio taxi companies operating under the ownership and aggregation model.
But stillnearly 88% share of Indian taxi market is covered by unorganized sector and under organized sector
just 7% is covered by radio cabs and 5% by aggregators and affiliators. This present great opportunity for
growth to new entrepreneurs in organized taxi market.
REVIEW OF LITERATURE
In this, the researcher identified and reviewed research papers. To develop a thorough understanding of
the empirical research in the field of E-Hailing Applications review of literature related to it was undertaken.
For proper understanding of research work, sincere efforts have been made to review the related literature.
The review of literature serves as guidance for any study. It helps to eliminate the duplication of what has
already been done.
Technology Acceptance Model (TAM) has been adapted from TRA with the objective ―to provide an
explanation to the determinates of computer acceptance in general, capable of explaining user behavior
across a broad range of end-user computing technologies and user populations, while at the same time
being both parsimonious and theoretically justified‖ (Davis et al., 1989). The model has been designed to
explain the user‘s intention to adopt information technology.
Lu et al. (2005) conducted a research to test the relationships among various latent constructs such as
social influences, personal innovativeness, and intention to adopt wireless mobile technology. For this
purpose they constructed a model integrating important elements from TAM. 388 MBA students were
surveyed online and offline enrolled in a regional university in Texas. The survey questionnaire was adopted
for data collection. Structural equation modeling analysis showed the strong causal relationships between
the personal innovativeness, social Influences and the belief constructs – usefulness and ease of use, which
in turn affect adoption intentions.
Hallegatte et al. (2006) conducted a research to assess the impact of perceived ease of use, perceived
usefulness and trust in a website on the consumer intention to return to that website. Firstly an experimental
study was conducted in laboratory setting on 110 subjects and then they were asked to fill a questionnaire to
measure their attitude towards using the website and intention to return to that website. Model fitting was
tested by using structural equation modeling (SEM). The results of the study revealed that trust in the
website directly affects the intention to return to the website. It also affects the perceived usefulness and
perceived ease of use which in turn affect the intention to return to the website.
13
Khalifa et al. (2006) conducted a cross-sectional survey study in Hong Kong to examine the
determinants of m-commerce adoption within the framework of incorporating well established technology
adoption theories, i.e., Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB).
Random sampling technique was used to select a sample of 220 mobile device users who did not adopt m-
commerce. Partial Least Squares PLS was used to analyze the data. The empirical results indicated that
perceived usefulness and self-efficacy play an important role in influencing the intentions to adopt m-
commerce. Subjective norms and self-efficacy were found as important additions to TAM.
Hong et al. (2008) in their research model that was based on decomposed theory of planned behavior
studied the factors that affect behavioral intention of existing consumers to use mobile data services. They
categorized mobile data services in four parts i.e., information content, entertainment, communications and
commercial transactions. Their study involved online survey of 811 consumers of mobile data services which
was conducted in Hong Kong.
Lu et al. (2008) investigated in their research the factors affecting adoption of wireless mobile data
services (WMDS) in China. They proposed a research model and examined the simultaneous effects of five
factors i.e., social environment, trust awareness, wireless mobile technology, personal innovativeness, and
the facilitating conditions on beliefs in the context of wireless mobile data services. Survey was conducted to
collect data from 1432 respondents in five metro cities across China. SEM was used to test the research
hypotheses using AMOS. Comparing the said five factors, WMDS technology was found to be the important
predictor of belief constructs i.e., perceived usefulness and ease of use. The factor ‗facilitating conditions‘
was found to have significant influence on user perceived usefulness of WMDS but it had no significant
impact on perceived ease of use.
Kim et al. (2009) in their empirical research analyzed the influence of factors on the intention of different
types of users to use mobile payment. Their study proposed an m-payment research model. It consists of
two types of factors i.e., user-centric factors (m-payment knowledge and personal innovativeness) and four
m-payment system characteristics (reachability, mobility, convenience and compatibility).
Li et al. (2011) conducted an empirical study to investigate the factors influencing user adoption on
mobile securities services. They developed a research model that was based on TAM. They collected data
through 174 valid questionnaires which were got filled from post graduate students of business
administration and engineering in School of Business Administration of South China University if
Technology. The data was analyzed using structural equations model (SEM). In their study perceived
usefulness was found to be most influential factor affecting user adoption on mobile securities service.
Azadavar, Shahbazi et.al (2011) examined the role of security in customer‘s perception towards online
shopping. For the purpose of study the data was collected from those people who access the internet.
Collected data was analyzed by the tool of factor analysis. The results of the study showed that trust, price
of products, service, customer‘s income were the more important factors while purchasing online. While
making online transactions security of transactions was the main important factor. High level of security in
online marketing of products and services had potential to growth more and encourage people to reduce
time and cost of transactions.
Nardal and Sahin (2011) examined ethical problems treat to customer privacy. They also examined how
ethical problems influence consumer‘s online buying behavior. Ethical problems like security, privacy,
reliability were core issues that limit the growth of online retailing. Online retailers forced to determine about
14
what type of privacy protection policies they will have to use. Most of the companies adopt strict privacy
policies and realized to get success in e-commerce; efforts must match with customers need related to
security. Ethical issues were important in e-commerce to maintain secure and confident environment.
Hu et al. (2014) in their paper selecting TAM as a base model explored critical factors affecting user
adoption of location based services (LBS).They considered socialenvironment as well as characteristics of
LBSas the variables. To collect the data online survey was conducted and questionnaires were got filled
from 386 respondents.Validity of the proposed modelwas tested using structured equationmodeling (SEM).
Peng et al. (2014) stated that with the rapid development of mobile commerce, call-taxi app is
encountering an expeditious growth. They integrated three existing ―attitude-intention-behavior‖ models i.e.,
TAM, IDT and TPB, and proposed a research model including some external variables to explore the factors
influencing the user adoption of call-taxi app. Questionnaire survey through internet was conducted to collect
the data from 238 users of call-taxi app in China. They tested the model fitting by using structural equation
modeling (SEM). Results of the study demonstrated that user attitude was indirectly and positively
influenced by compatibility, perceived ease of use and perceived usefulness; subjective norm had positive
and perceived risk had negative impact on behavioral intention; perceived price level had negative impact on
both user attitude and behavioral intention toward using.
Amin et al. (2014) conducted an empirical research with a purpose to examine the influence of
customers‘ perception of usefulness, ease of use, and trust on their satisfaction with mobile website. A
research model was developed on the basis of TAM and study was conducted in Malaysia. Purposive
sampling technique was used to conduct a survey and collect data from 302 respondents. Structural
equation modeling (SEM) was used to determine the model fit. The results of the study showed that trust
positively affects the customers‘ satisfaction with mobile services. The relationships between all dependent
and independent variables of the study were found to be significant.
Zhou (2015) conducted a research in China with the objective of understanding users‘ behavior in the
context of location based services from a dual perspective of enablers and inhibitors. Enablers in the
research were perceived usefulness and trust and inhibitor was privacy risk. He stated that when users use
location based services they are concerned not only with the benefits but also with their privacy concern as
location based services collect and utilize their location information which may increase their perceived risk.
Data was collected through structured questionnaire from 278 customers of two telecommunication
operators in China. For examining thestructural model and testing research hypothesespartial least square
(PLS) was adopted. The results indicated that the perceived usefulness was affected mainly by the
ubiquitous connection, whereas trust by the contextual offering. Privacy concern and trust significantly
affectthe privacy risk and trust also affects perceived usefulness.
Lu et al (2015) the self- service mobile technologies helps the commuters to access lot of data about cab
services and such technologies had changed the role of both customers and companies. The adoption of
call taxi app (CTA) is impacted perceived usefulness, perceived ease of use, subjective norms and
perceived playfulness.
Prof. Manjunath G (2015) has come up with a study on Brand awareness and Customers Satisfaction
towards OLA cabs in Bengaluru. The objective of the study was to know about the customer satisfaction
towards OLA Cabs. The Chi-Square test was used to analyze the data. The result of study was OLA is a
15
popular mobile app for personal transportation in India. OLA started as an online cab aggregator in Mumbai,
now based out of Bengaluru and is among the fastest growing businesses in India.
Kumar et al. (2016) in their review paper proposed a research model based on TAM to study the factors
influencing the adoption of Mobile banking in India. They found the Self efficacy, 24x7 hours availability and
Apps compatibility as the antecedents of Perceived Ease of Use; Transaction cost and Efficient transaction
as the primary factors leading to Perceived Usefulness; and Privacy Risk and Transaction Risk as the
leading factors of Perceived Risk towards users‘ intention of using mobile banking.
P Kishore Kumar, N.Ramesh Kumar (2016) conducted a study on Factors Influencing the Consumers in
selection of Cab Services. The objective of the study was to ascertain the role of innovativeness of the
consumers in the selection of Cab services. The reliability analysis and Chi-Square test was applied to test
the study on its objectives. Sample size for the study was 120 respondents. The result was the study was
found that the three factors selected for the study as price consciousness, coupon redemption behavior, and
innovativeness are influencing the consumers in their selection of cab services.
Roy et al. (2017) conducted a research to explore the influence of technology readiness on perceived
ubiquity including the TAM constructs perceived ease of use and perceived usefulness that subsequently
affects m-commerce adoption. Moderating effect of privacy concerns was also checked on the relation
between perceived ubiquity and m-commerce adoption. The conceptual model was developed using
qualitative research. It was tested using two questionnaire-based surveys consisting of 372 and 431
respondents each in India. The study found a significant effect of technology readiness on perceived
ubiquity and perceived ubiquity on m-commerce adoption. It also found a significant effect of technology
readiness on perceived usefulness and perceived ease of use. Lastly, they also found a significant
moderating effect of privacy concerns on m-commerce adoption.
Ruchi Shukla, Ashish Chandra & Ms. Himanshi Jain (2017) conducted a study on OLA VS UBER: The
Battle of Dominance. An analysis was done considering various parameters for both the E-Hailing
Applications. The result of study was concluded as They have to optimize their costs at all levels; need to be
more customer-centric & target oriented; highly innovative; resistant to pressure from the authorities and
keep delighting their customers as ―customer is the king‖
Need of the Study
The above literature shows that the popularity of online booking of taxis through mobile apps is
increasing day by day. Also the share of organized sector in taxi industry is increasing. As already stated,
the increasing growth in the adoption of aggregator model in India has provided profitable opportunities to
the unorganized taxi operators as well. As a result, it is expected that in coming years the market share of
unorganized taxi services will decline. Such e-hailing services were initially started in metropolitan and other
Tier I cities of India but various reports show that the demand for such services has been increasing across
Tier II and Tier III cities as well in the country. Such increasing demand can be credited to various innovative
and attractive offerings such as ease of booking through mobile applications,24×7 customer support, various
cash and online payment options, electronic fare meters, GPS enabled vehicles, etc. Therefore, such
increasing demand for e-hailing services offers a big challenge to the managers, operators and service
providers in this sector to understand the factors that influence e-hailing apps adoption. Thus, the need
arises to understand the perception of e-hailing app usage and subsequently their effect on the users of
16
these apps. So, such need provides opportunity to the researchers, analysts and practitioners to study on
this issue. So the objective of the study is to, To examine the ethical concern of using e-hailing applications.
RESEARCH METHODOLOGY
Research methodology is the way in which research problem formulated for the research study is solved
systematically. It consists of research design, scope of the study, sources of data collection, sampling
technique, sample size and data analysis tools to be used.
Research Design
A research design is the master plan consisting of techniques and procedures to be used in collecting
and analyzing the measures of the information needed in the research problem. It defines the type of the
study required to solve the research problem. Based on the stated objectives of the study the researcher will
initially use exploratory design but later on the research will mainly depend on descriptive design.
Scope of the Study
As the purpose of this research is to study the Consumers‘ Perception towards E-hailing apps, it is
confined to the users who use mobile applications to book a cab or taxi. The study covered the cities of
Punjab mainly Jalandhar, Ludhiana and Patiala.
Sampling Technique & Size
Sampling design is a plan for obtaining a sample from a given population. It refers to the technique and
the procedure the researcher would adopt in selecting items for the sample. Sample design is determined
before data are collected. Since, the sample is designed to know the perceptions of consumers towards E-
Hailing Applications. The present study is based on Snowball Sampling Technique to collect data for the
analysis of study. An optimum sample is one that fulfills the requirements of efficiency, reliability and
flexibility. For the purpose of the study only 185 respondents from large population of Punjab were selected,
those who were frequently accessing the E-Haling applications. Due care has been taken during the
sampling process to ensure sufficient representation of respondents from different gender, age, education,
occupation and income groups.
Tools & Techniques
The data collected from the survey have been analyzed with the help of statistical tool i.e. factor analysis
using SPSS software 16.0 version.
PERCEPTION TOWARDS ETHICAL CONCERN OF E-HAILING APPLICATIONS
The factor analysis technique applied on ethical concern of the respondents regarding the various
variables (attributes) in E-Hailing Applications revealed specific factors, which clearly define the ethical
concern of the respondents. Explored two factors through six statements. These factors are Risk and
Flexibility. These factors explain the ethical concern attributes of E-hailing Applications which were
considered to be significant by the respondents.
A scale was developed to identify the factors revealing the ethical concern towards E-Hailing
Applications. The literature for the same was reviewed as shown in literature survey and variables were
selected to find the perceptions of the respondents. In the scale many items were added and deleted during
17
the fruitful discussion with the expert in the area of online marketing. For the survey 6 items were selected
and all were to be rated on a five point Likert scale by the respondents.
Item wise reliability analysis was performed on selected variables to retain and delete scale items for
developing a reliable scale. The scale generated for this objective was refined and purified for reliability
validity and unidimensionality. Inter item correlations and Cronbach‘s alpha statistics were used to conduct
reliability analysis and to know extend to which items were correlated with a lot of items under consideration.
Table 1: Scale Reliability Analysis (Ethical Concern of E-Hailing Apps)
Corrected Cronbach's Mean Std deviation

Item-Total Alpha if Item
Initial Extraction Correlation Deleted
I feel unsafe when

drivers attend calls 1.000 .611 .614 .826 2.02 .994
while driving
Sometimes they
charge unethical 1.000 .820 .617 .825 2.72 1.062
extra charges
Cancelling a ride
1.000 .796 .669 .816 2.89 .989
even before it started
I think driver has

trouble
1.000 .784 .545 .842 2.57 1.201
understanding
directions
I feel driver's driving

skills should be 1.000 .903 .701 .809 2.36 1.054
enhanced
I feel they should

work on their set 1.000 .750 .651 .818 2.64 1.090
norms
Factor Analysis results

Exploratory factor analysis was conducted as a means of data reduction, to see if the face validity of the
items held (Pallant, 2001). The items of the attitude scales were subjected to principal component analysis
(PCA) using SPSS. Prior to performing Principal Component Analysis the suitability of data for factor
analysis was assessed. The correlation matrix revealed many coefficients of and above as shown in Table
5.
The Kaiser-Meyer-Olkin (KMO) measure was 0.691 exceeding the recommended value of .6
(Tabachnick and Fidell, 1996; and Kaiser, 1974) and the Bartlett‘s Test of Sphericity (Bartlett, 1954) reached
statistical significance, supporting the factorability of the correlation matrix. PCA revealed the presence of
18
two components with Eigen values exceeding 1, explaining 77.729 percent of the variance. The variance
explained by each factor is shown in Table 6.
The value for communalities using principal component analysis ranged from .611 to .903 (Table 4).
Here, it is pertinent to mention that communalities >0.5 is sufficient for the explanation of constructs (Hair et
al., 2009). All these values show factors analysis has extracted good quantity of variance in the items.
Hence, all the requirements of reliability, validity and uni-dimensionality are met.
Pearson Correlation Analysis
Correlation analysis was used to measure the degree of relationship between the 6 main independent
variables of E-Hailing Applications. As a rule of thumb, if a correlation coefficient value of r indicates 0 to .2,
there is a weak relationship between the variables. If r values of .3 to .6, generally considered moderate, and
.7 to 1 is strong (Dancey and Reidy, 2007).
According to the scale used if all the 6 items get a rating of 5 each, the total score would be 30. The
mean score of the respondents was 15.19 (Table 3). The correlation matrix was computed as shown in
Table 3. The mean correlation was .486 and it varies from .274 to .775 with a range .501. There was a
sufficient correlation to go ahead with factor analysis.
Table 2: Correlation Matrix Of Ethical concern variables
Sometimes
I feel unsafe they charge Cancelling a I think driver I feel driver's I feel they
when drivers unethical ride even has trouble driving skills should work
attend calls extra before it understandi should be on their set
while driving charges started ng directions enhanced norms
I feel unsafe when

drivers attend calls 1.000
while driving
Sometimes they
charge unethical .423 1.000
extra charges
Cancelling a ride
.378 .737 1.000
I think driver has

trouble understanding .440 .292 .354 1.000
directions

skills should be .656 .299 .418 .775 1.000
enhanced
19
Sometimes
I feel unsafe they charge Cancelling a I think driver I feel driver's I feel they
when drivers unethical ride even has trouble driving skills should work
attend calls extra before it understandi should be on their set
while driving charges started ng directions enhanced norms
I feel unsafe when

drivers attend calls 1.000
while driving
Sometimes they
charge unethical .423 1.000
extra charges
Cancelling a ride
.378 .737 1.000
I think driver has

trouble understanding .440 .292 .354 1.000
directions

skills should be .656 .299 .418 .775 1.000
enhanced
I feel they should

work on their set .463 .653 .664 .274 .468 1.000
norms
Inter–item correlation: Mean=.486, Minimum=.274, Maximum=.775, Range=.501, Max/Min=2.828,
Variance=.027, N=16
Table 3: Factor Analysis results of Ethical concern variables
Component
Flexibility (F1) Risk (F2)
Sometimes they charge unethical extra

.894
charges
Cancelling a ride even before it started .862
I feel they should work on their set norms .824
I feel driver's driving skills should be

.923
enhanced
20
I think driver has trouble understanding

.879
directions
I feel unsafe when drivers attend calls

.691
while driving
Eigen Value 2.416 2.247
% Variance 40.272 37.457
Cumulative % Variance 40.272 77.729
Scale Reliability alpha (Cronbach's

0.866 0.830
Alpha)
Cronbach's Alpha= 0.848, Kaiser-Meyer-Olkin Measure of Sampling Adequacy= 0.691, Bartlett's Test of Sphericity
(Approx. Chi-Square= 632.758, Df= 15, Sig=.000, Mean=15.19
Extraction of Factors
Here exploratory factor analysis was employed in order to identify the underlying dimensions of E-
Hailing Applications. All the factors having loading more than 0.5 were considered good and in the present
concern the loading ranged from .691 to .923. Items with factor loadings <0.5 were removed. The two
factors so generated have Eigen values ranging from 2.416 to 2.247.
FLEXIBILITY(F1)
The first factor has explained 40.272% of the total variance in the factor analysis and has been labeled
as ―Flexibility‖. It includes 3 variables i.e. unethical extra charges, cancelling a ride, Work on set norms. This
shows that today‘s customers are conscious regarding the safety unethical charges charged by such Cabs.
The scale reliability of this factor is 0.866 and factor loading ranges from 0.824 to 0.894. It covers 2.416 of
the Eigen Values.
RISK (F2)
The second factor includes three variables and it is labeled as ―Risk‖. It includes Unsafe when drivers
attend calls while driving, Driver has trouble in knowing directions, and Driver‘s driving skills should be
enhanced. The factor has explained that 37.457% of the total variance in the factor analysis solution. The
results reveal that customers feel that Driver‘s driving skills should be enhanced. The scale reliability of this
factor is 0.830 and factor loading ranges from 0.691 to 0.923. It covers 2.247 of Eigen Value.
FINDINGS & IMPLICATIONSOF THE STUDY
In the view of what is described in the above chapters the following findings and conclusion are made.
 Students of colleges and Universities are the main users of E- Hailing Applications like OLA, UBER
in Punjab.
 E-Hailing applications are used in Cities of Punjab by various persons mainly because of its
Convenience to use and they provide Door to Door Access.
 Consumers want the driver‘s driving skills should be enhanced.
21
So the service providing companies must focus on safety of their consumers by improving the
driver‘s driving skills
 Consumers feel E-Hailing applications sometimes charge unethical charges.
So the service providing companies must ensure proper system of charges from the consumers for
their best use.
 Safety of consumers is of utmost important; many consumers think they feel unsafe when drivers
attend calls while driving.
So the service providers must ensure safety of their consumers.
 Sometimes Driver must trouble in understanding the directions.
So the service providers must choose competent drivers for providing their services.
 Service providing companies must ensure that they work on set norms.
LIMITATIONS OF STUDY
1. The sample size for the study comprised of 185 respondents. The sample size is a proportion of the
entire population for the use of Taxi services in Punjab.
2. The random sampling technique are not used in this research, the ability of the collected data to infer
the entire population is reduced because only internet accessing users are used in cities of Punjab.
3. Data collection consist only cities of Punjab that are Jalandhar, Ludhiana and Patiala.
4. Limited period of Survey
CONCLUSION
E-hailing apps refer to the advanced mobile applications through which users can send requests to avail
transportation facility using internet as well as geo-location and track the service provided and also make the
payments due for the service availed. Such application enables both the driver and the passenger searching
for available cabs/taxis in a given area to identify the location. In Punjab OLA and UBER are E-Hailing
Applications used by the Consumers.
From the above analysis and discussion the conclusion implies that various factors were extracted which
affect the perceptions of customers towards use of E-Hailing Applications. This research indicates that
people are conscious of their safety. The influence of E-Hailing applications was greatly on the youth
because it provides services at lower cost. But on the other side, some of the respondents think that Driver‘s
skills should be enhanced and they should be competent in delivering their services. It is important to create
customer trust in E-Hailing applications by providing safety and sense of satisfaction to its customers for its
growth.
22
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23
A CONJOINT STUDY OF RELATIVE IMPORTANCE OF PRODUCT

ATTRIBUTES IN APPAREL PURCHASE DECISIONS
Deepak Kumar Srivastava*1
ABSTRACT
The present study attempts to explore the relative importance that teenaged and young adult male and
female consumers attach to the three attributes- quality, price, and fashionability while making purchase
decisions. Conjoint analysis approach has been used in the study. Conjoint analysis is the most popular
approach for measuring consumer preferences in marketing research. The study is based on a sample of
500 teenaged and young adult male and female respondents . To explore the relative importance of three
apparel attributes- quality, price and fashionability, ‗full factorial design‘ was used. A full factorial design
includes all possible combinations of the attributes. There are 12 possible combinations. Conjoint analysis
was performed using multiple regression analysis model. The obtained results show that price of the apparel
product is the most important attribute to the consumers because the range of utility value is highest ( .858).
The fashionability is the second most important attribute( .694) while quality has least importance to the
consumers.
Introduction:
Conjoint analysis is a statistical technique used in marketing research to determine how people value
different feature that make up an individual product or service. Conjoint analysis is the most popular
approach for measuring consumer preferences in marketing research. It is research tool for developing
effective product design. The concept of conjoint analysis is described by Haier et al (1998) as follows ―
Conjoint analysis is a multivariate technique used specifically to understand how respondents develop
preferences for products or services. It is based on the simple premise that consumers evaluate the value of
a product or services by combining the separate amounts of value provided by each attribute.‖ Sudman and
Blair (1998) warn that it is not a data analysis procedure like factor analysis or cluster analysis. It must be
regarded as a type of ―thought experiment‖ designed to show how various elements of products or services
(price, brand, style) predict customer preferences for a product or service. Kotler(2000) defines conjoint
analysis as ―……a method for deriving the utility values that customer attach to varying levels of a product‘s
attributes.‖ Churchill and Lacobucci(2002) refer to conjoint analysis as ―…..conjoint measurement, which
relies on the ability of respondents to make judgements about stimuli.‖ From the definitions given above it is
clear that the objective of conjoint analysis is to determine what combination of a limited number of attributes
is most influential on respondent choice or decision making.
Conjoint originated in mathematical psychology and was developed by marketing professor Paul Green
at the University of Pennsylvania and Data Chan. The initial conjoint algorithm, called MANANOVA,
designed by Kruskal(1965) and programmed by Kruskal and Carmone, used ranked response data. In the
late 1960‘s , Green and his colleagues started running numerous experiments with the MANANOVA
program. A working paper by Green and Rao appeared in 1969, followed by the first marketing journal
article on conjoint analysis ( Green and Rao, 1971). Following this, Johnson (1974) and Westwood, Lunn
1
Research Scholar, Department of HRD, VBS Purvanchal University, Jaunpur
24
and Beazely (1972) published articles on Two - attributes - at -a time trade-off model. Other prominent
conjoint analysis pioneers include Richard Johnson ( Founder of Sawtooth Software) who developed the
Adaptative Conjoint analysis technique in the 1980‘s and Jordan Louviere (University of Iowa) who invented
and developed choiced - based approaches to conjoint analysis and related techniques such as Maxdiff.
Others include Shocker and Srinivasan (1977), Cattin and Wittink(1976), Herman (1988).
The most publicized early paper on conjoint analysis appeared in Harvard Business Review (Green and
Wind, 1975). Ironically, Green and Wind (1973) had earlier published a research monograph on conjoint
analysis and multi-attribute decision making that met with much less reader interest.
Green et al (2001) refer conjoint analysis as a methodology in which a decision maker has to choose
from a number of options that vary simultaneously from between two or more attributes. McCullough, (2002)
further explained that researchers describe products or services by set of attribute values or levels and then
measure respondent‘s purchase interest. According to Myers and Mullet, 2003) this description presents
respondents or judges with several hypothetical products or services, each consisting of a combination or
stimuli of specified features or characteristics. Such stimuli are therefore described by several attributes. The
conjoint results go beyond attribute importance and provide quantitative measures of the relative appeal of
specific attribute levels (Wyner,1992). In application of conjoint analysis, products or services (profiles) are
described through a set of attributes with the idea of measuring the preferences of the respondents. The
data may consist of individual ratings, rank orders or preferences among alternative combinations. Conjoint
analysis is actually a family of techniques and methods, all theoretically based on the models of information
integration and functional measurement (Hair et al 1998). It is a measure of overall preference because it
encompasses all product or service features, both tangible and intangible. Utility is assumed to be based on
the value placed on each of levels of the attribute and expressed in a relationship reflecting the manner in
which the utility is formulated for any combination of attributes ( Haier et al 1998). Conjoint analysis has
been used in research for many years (Green and Srinivasan, 1978). Schutte (1999 carried out research to
determine the role of price sensitivity in the demand for accommodation by local visitors to the Kruger
National Park. The objective of the study was to measure the consumer preferences of tourists making
trade-offs between attributes at various levels, enabling them to make complex decisions not only on one
factor but on several factors ―jointly‖. The conjoint experiment was designed according to the guidelines
offered by Hair et al (1998). Hamman & Kotze (2001) executed a conjoint study to determine the trade-offs
consumers make between factors such as colour and size while considering purchasing abalone maybe
pearls. Burger and Herbst (2002) used a conjoint approach to determine the importance of certain clothing
attributes. Such as style, price, brand and outlet of choice during the decision-making process of teenagers
when purchasing denims. A conjoint approach was adopted by North, De Vos, and Kotze (2003) to
determine what value do consumers attach to the various attributes when they make apparel purchasing
decisions.
Research Objective and Hypothesis :
The main objective of the study was to investigate the relative importance that teenaged and young adult
male and female consumers attach to the three attributes- quality, price, and fashionability while making
purchase decisions. It was hypothesized that there is a significant difference between the importance
consumers attach to quality, price and fashionability as attributes of apparel when making purchasing
decisions.
25
Sample : The sample of the present conjoint study consisted of 500 teenaged and young adult male
and female respondents belonging to Jaunpur, a district headquarter in Eastern U.P. In this study a
convenience, non-probability method of sampling was used.
RESEARCH PROCEDURE
The Design and Steps used in the Study :
There are many different designs of conjoint studies: ―full factorial design‖ using all possible
combinations of features and ― fractional design‖ using only some of the combinations. According to Haier et
al(1998) Full-profile conjoint value analysis is useful for measuring up to about six attributes. Following Haier
model following steps were used in the study:
1. Apparel Attribute Selection: The first step of the conjoint decision process is specification of
objectives of the conjoint analysis. The objective the present study is to explore the relative importance of
three apparel attributes- quality, price and fashionability. These attributes were identified by a detailed
identification process of a pilot study consisting of a small segment of sample. It was observed that quality,
price and fashionability were considered most important attributes to the pilot study respondents.
2. Attribute Levels Determination: The number of attribute levels determines the number of
parameters that will be estimated and also influences the number of stimuli (attribute combination) to be
evaluated by respondents. So following the discussions with the apparel users, the levels were decided
which are given below:
A. Quality
1- High Quality
2- Average Quality
B. Price
1- High Price
2- Average Price
3- Low Price
C. Fashionability
1- Stylish
2- Simple
3. Determining Attribute Combinations: Since the study has adopted full factorial approach, it
involved the construction of complete profile for all the attributes. In the present study attribute quality has
two levels, price has three levels and fashionability has two levels, hence there will be 2 X 3 X 2 = 12 set of
stimuli.
4. Selecting Form of Presentation of Stimuli and Nature of Judgements: The twelve combinations
of stimuli were prepared and presented in verbal form. The respondents were required to give their
preferences for each and every combination of attributes. The five point rating scale was used to measure
preferences. The rating of preferences ranged from 1 to 5 expressing least preference to highest preference.
26
5. Deciding Data Format: The preferences obtained from the respondents were tabulated in Excel
spread sheet for further analysis of data.
6. Selecting Analysis Technique: The final step in the design of a conjoint analysis study is to select
the technique that will be used to analysed the data. Multiple Regression model has been used in the
present study.
ANALYSIS OF DATA AND RESULTS
The analysis of data was done using multiple regression analysis procedure. The respondent‘s ratings
for the products were observations on the dependent variable. The characteristics of the product attribute
levels were observations on the independent or predictor variables. The estimated regression coefficients
associated with the independent variables are the part-worth utilities or preference scores for the levels. The
R² for the regression characterizes the internal consistency of the respondent.
In the present study full-factorial design was used. A full factorial design includes all possible
combinations of the attributes. There are 12 possible combinations which are mentioned below :
2 Quality X 3 Price X 2 Fashionability = 12 cards
The respondents rate each card on a five point rating scale -1 to five where 5 represents the highest
degree of preference. The experimental design of the study is given below :
Table-1
Cards Quality Price Fashionability
CBD1 High Low Stylish
CBD2 Average High Simple
CBD3 High Average Stylish
CBD4 Average Low Simple
CBD5 High Average Simple
CBD6 Average Low Stylish
CBD7 High High Simple
CBD8 Average High Stylish
CBD9 High High Stylish
CBD10 Average Average Stylish
CBD11 High Low Simple
CBD12 Average Average Simple
Full-Factorial Design
After collection of data, next step was coding of data in an appropriate manner for estimating utilities
using multiple regression. The procedure called dummy coding for independent variables or product
characteristics was used. In its simplest form, dummy coding uses a 1 to reflect the presence of a feature
27
and a 0 to represent the absence. The quality attribute was coded as two columns, price as three columns
and fashionability as two columns. Applying dummy coding results in an array of columns is illustrated in the
following manner :
Table-2
Quality Price Fashionability Preference
1 3 1 3.65
2 1 2 2.13
1 2 1 3.64
2 3 2 2.87
1 2 1 3.43
2 3 2 3.17
1 1 1 2.59
2 1 2 2.67
1 1 1 2.93
2 2 2 3.51
1 3 2 3.3
2 2 2 3.17
Excel Spreadsheet with conjoint data
To this point coding has been straight forward. But there was one complication which had to be
resolved. In multiple regression analysis, no independent variable may be perfectly predictable based on the
state of any other independent variables. If so, the regression procedure cannot separate the effects of
confounded variables. This was the problem with the above coded data. Since for example we can perfectly
predict the state of high quality based on the average quality. This situation is called linear dependency. To
resolve this linear dependency, one column from each attribute was omitted. It really doesn‘t matter which
column is dropped and for the above example first level of each attribute was excluded and a modified data
has been presented in the following table :
Table-3
Average Average Low Simple
Cards Preference
quality Price price fashionability
1 0 0 1 0 3.65
2 1 0 0 1 2.13
3 0 1 0 0 3.64
4 1 0 1 1 2.87
28
5 0 1 0 1 3.43
6 1 0 1 0 3.17
7 0 0 0 1 2.59
8 1 0 0 0 2.67
9 0 0 0 0 2.93
10 1 1 0 0 3.51
11 0 0 1 1 3.3
12 1 1 0 1 3.17
Modified data table for analysis with Excel
Multiple Regression Analysis :
Table-4
Model Summary
Std. Error
R Adjusted of the Durbin-
Model R Square R Square Estimate Watson
1 .987(a) .973 .958 .09546 1.128
a Predictors: (Constant), Simple, Low Price, Average quality, Average Price
b Dependent Variable: Preference
Table-5
ANOVA
Sum of Mean
Model Squares df Square F Sig.
1 Regression 2.323 4 .581 63.740 .000
Residual .064 7 .009
Total 2.387 11
a Predictors: (Constant), Simple, Low Price, Average quality, Average Price
b Dependent Variable: Preference
29
Table-6
Coefficients
Unstandardized Standardized
Model Coefficients Coefficients t Sig.
B Std. Error Beta
1 (Constant) 2.922 .062 47.417 .000
Average quality -.337 .055 -.377 -6.109 .000
Average Price .858 .067 .906 12.704 .000
Low Price .668 .067 .706 9.889 .000
Simple -.347 .055 -.389 -6.290 .000
a Dependent Variable: Preference
Table-7
Utilities Table for Conjoint Analysis
Attribute Level Part Utility Range of Utilities

High +.337 =.337-(-.337)
Quality
Average -.337 = .674
High 1.526 =1.526-(.668) = .858

Price Average .858
Low .668
Simple .347 =.347-(-.347)
Fashionability
Stylish -.347 =.694
Now with the part utilities of every level of every attribute available, several conclusions can be drawn.
First it can be concluded that price of the apparel product is the most important attribute to the consumers
because the range of utility value is highest ( .858). The fashionability is the second most important attribute(
.694) while quality has least importance to the consumers. The combination of utilities reveal the utility of
combinations.
30
Table-8
Attribute Combinations Part Utilities Combined Utilities
High Quality, High Price, Simple .337+1.526+.347 2.21
High Quality, Average Price, Simple .337 + .858 + .347 1.542
High Quality, Low Price, Simple .337+.668+.347 1.352
High Quality, High Price, Stylish .337+1.526 - .347 1.516
High Quality, Average Price, Stylish .337+.858- .347 .848
High Quality, Low Price, Stylish .337+.668- .347 .658
Average Quality, High Price, Simple -.337+1.526+ .347 1.536
Average Quality, Average Price, Simple -.337+.858+ .347 .868
Average Quality, Low Price, Simple -.337+.668+ .347 .678
Average Quality, High Price, Stylish -.337+1.526- .347 -.842
Average Quality, Average Price, Stylish -.337+.858- .347 -.174
Average Quality, Low Price, Stylish -.337+.668- .347 -.016
The results presented in above table reveals the utility values of combinations of attributes. It is
observed that high quality, high price and simple cloths are the most preferred combinations because this
combination has the highest combination utility of 2.21. The next important combination is high quality,
average price and simple apparels having 1.542 utility. Average quality, high price and simple design with
1.536 utility shows next preference. The least preferred combination is average quality, high price and
stylish apparel.
References
 Burger,C & Herbst,F. (2002): Research Paper. University of Pretoria
 th
Churchill,G. & and Iacobucci,D. (2002): Marketing Research, Methodological Foundations. 8 Ed. London:
Harcourt Publishing..
 Green P.E. and Rao,V.R., 1971).Conjoint measurement for Quantifying judgemental data. Journal of Marketing
Research,Vol.8,No.3,pp.103-123.
 Green P.E. and Wind Y. 1975). New Ways to measure consumer judgements. Harvard Business Review, 53,
107-117
31
 Green P.E., Krieger, A.M. and Wind,Y. (2001) ; Thirty Years of Conjoint Analysis: Reflections and Prospects. In
Interfaces, vol,31,pp S 56-S73.
 th
Haier,JF, Anderson R.E., Tathan R.L. & Black,W.C. (1998): Multivariate Data Analysis. 5 Ed. Upper Saddle
River , New Jersey. Prentice Hall
 Hamman & Kotze(2001)
 Johnson R.M. (1974) Trade-Off Analysis of Consumer Values. Journal of Marketing Research, 11, 2 , 121-127.
 Kotler, P. (2000): Marketing Management The Millennium Edition. London: Prentice-Hall
 Kruskal, J.B. (1965). Analysis of factorial experiments by estimating a monotone transformation of the data.
Journal of the Royal Statistical Society, Series B, 27, 251-263.
 McCullough,D.(2002): A user‟s guide to conjoint analysis, Marketing Research, vol. 14, pp-18-23.
 Myers,J.H. and Mullet,G.M. (2003): Managerial Applications of Multivariate Analysis in Marketing. American
Marketing Association, Chicago, Illinois.
 North, Ernest and Retha De Vos, (2002) : The use of conjoint analysis to determine consumer buying
preferences : a literature review. Journal of Family Ecology and Consumer Sciences, vol. 30, p
 Schutte, I. (1999) The role of price sensitivity and pricing in the demand for accommodation of local visitors to the
Kruger National Park. Unpublished M.Com Thesis,. University of Pretoria.
 Shocker and Srinivasan (1977), Cattin and Wittink(1976), Herman (1988).
 Sudman,S. and and Blair, E. (1998): Marketing Research. Boston: McGrawhill
32
A COMPARATIVE STUDY OF HUMAN RESOURCE ACCOUNTING

DISCLOSURE PRACTICES IN INDIAN COMPANIES
Divya Sharma1, Dr. Rajendra K. Khatik2
ABSTRACT
The human resource element is extremely important, vital and touchy factor of production that success
of any organization, to a great extent, relies on the quality and character of the people working on it.
Therefore, human assets are the real resource of a company. HRA is a new specialized branch of
accounting that is an accounting technology of identifying, measuring, classifying, summarizing and
reporting the data about human resources. The basic objective underlying human resource accounting into
facilitation the effective and efficient management. Hence an attempt is made to analyze the HRA disclosure
in selected Indian companies. 20 companies were selected for the study, out of that only 6 companies (3
Public and 3 Private sector companies) were following HRA, Descriptive Statistics and one sample test were
used to find the difference in the disclosure of Human Resource variables in selected Indian companies. The
result of the study shows that the public sector is following better HRA disclosure practices than the private
sector.
Keywords: Human Resource Accounting Disclosure, Human Resource Accounting (HRA)
Introduction
The human resource element is extremely important, vital and touchy factor of production that success
of any organization, to a great extent, relies on the quality and character of the people working on it.
Therefore, human assets are the real resource of a company. Knowledge and technology related
information about the cost, value and performance of human resources. This information is the basis of
effective management of human elements in organization that provide significant information about effective
human resource. Human resource accounting is a new specialized branch of accounting that is an
accounting technology of identifying, measuring, classifying, summarizing and reporting the data about
human resources. The development of HRA came about as a result of an increasing recognition of the
importance of human resource in economics, psychology, and management. Human resource accounting
involves accounting for people as organizational resources and its development has progressed through
several stages. The first stage of development of HRA involved the recognition by academicians that a
method to account for HR was needed. The second stage involved development of concepts and models for
measuring the cost and value of people as organizational resources. The third stage involved experiments to
apply the measurement in actual companies. The fourth stage involved empirical testing of human resource
accounting information in a behavioral context. The fifth stage like the third one involved additional
experiments to apply human resource accounting technologies to a variety of managerial problems.
Flamholtz (1974), he has defined about HRA, it as follows: ―Human resource accounting is accounting for
people as an organizational resource. It involves measuring the costs incurred by business firms and other
organizations to recruit, select, hire, train, and develop human assets. It also involves measuring the
1
Research Scholar, Commerce and Business Studies, Jiwaji University, Gwalior (M.P.)
2
Assistant Professor, Commerce and Business Studies, Jiwaji University, Gwalior (M.P.)
33
economic value of people to the organizations‖. American Accounting Association (1980) has defined
human resource accounting as follows: ―Human resource accounting is the process of identifying and
measuring data about human resources and communicating this information to interested parties‖. HRA is
the processes of identifying and measuring Human Resources value in organizations that provide for the
management the necessary
information to manage their human resources efficiently and effectively. It helps the management in
better planning, utilization and management of human resources of the organization.
Review of literature
Surinder Kaur et al. (2014) [13] they investigated human resource accounting disclosures in annual
reports of five companies in India. Their study concluded that human resource accounting (HRA) disclosures
be very low in Indian companies. Farzaneh Rahmanizadeh and Mahesh, R. (2014) [4] in their studies
selected four companies in India for five years and examined the disclosure practice of mandatory and
voluntary itemsin the annual reports. They used of methods for measuring the level of disclosure of the
annual reports. They found out that the level of disclosure of human resource accounting was not so high,
this was appreciable that selected companies were adopting more or less human resource accounting
practice and public sector was following better human resource accounting disclosure practices than the
private sector. Kashive (2013) [9]. He studied the Human Resource Accounting Systems (AHRS) of three
Indian companies, namely, BHEL, NTPC and Infosys, and compared it with two foreign companies, namely,
Skandia AFS and WM-data AB/Logical CMG, and he put forward that Indian companies in terms of the
extent and quality of Intellectual Capital (IC) and the value of human resource measurement, reporting and
disclosures are far behind their European and American counterparts. Augustine, O. Enofe et al. (2013) [2] .
They carried out to ascertain the relationship between firms‘ financial performance and human resources
accounting disclosures on one hand, and the differences in human resources accounting disclosure
reporting level between financial sector and nonfinancial sector companies quoted in the Nigerian Stock
exchange. They found out of the study that financial companies such as banks and insurance companies in
Nigeria are disclosing human resources accounting information than non-financial companies.
Pandurangarao, et al. (2013) [11] they highlighted the significance of Human resource valuation and
methods to measure human asset value. The article directly describes the views of the authors and finds out
the organizations those have tried to implement HRA. The article depicts the merits of human resource
valuation. The finding of this study indicates even valuing human resources appears to be very important to
Indian organizations, most organizations do not value their human resources and plans to implement the
valuation of human asset is at a most early stage. Despite the benefit in valuation there will be little progress
in the area over the next five to ten years. Joshi and Mahel (2012) [7] they examined the human resource
accounting disclosure practices of four selected companies using a 15-item index and ranked the companies
on the basis of their HRA disclosure scores. The result of the study showed that the measurements were
subjective. Our study is to recognize and disclosure of Human Resource Accounting variables of Public
sector and Private Sector that selected of companies in India, the study aims to find out whether the
companies differ significantly in respect of HRA disclosures or not. Dr. Nidhi Sharma and Hitendra Shukla
(2012) [10] they studied to find out the disclosure practices of HRA in selected private and public limited
companies that selected two public sector companies and two private sector companies in India. They used
of content analysis for disclosure practices of HRA by using different methods. The result of their the study
shows that the public sector is following better HRA disclosure practices than the private sector. Dalvadi.
34
Yagnesh M (2010) [3] examined Human Resource Accounting practices in four selected companies in India
for five year commencing from 2003-04 to 2007-08 with one sample 't' test and said that there is significant
difference between the average disclosure of selected companies. They recommended the government to
suggest a specific model of Human Resource Accounting that is acceptable to all companies and suggested
that the government should made mandatory to value and disclose Human Asset related information in its
annual report. Syed Abdulla Al Mamun (2009) [14], he attempted to shed light on Human Resource
Accounting disclosure in Bangladeshi Companies and he used Kolmogoov - Seminor test to test the
normality of the HRA variables. He showed that companies averagely disclose is 25% of the total HRAD
items, then he put forward that the companies with higher profitability intended to disclose more human
resource accounting information and that Human Resource Accounting is a very important factor to decision
makers in the era of knowledge based economy.
Human resource accounting practices in the selected Indian companies
BHEL: BHEL had started providing information related to Human Resource Accounting (HRA) in its
annual report for the financial year 1974-75 by using Lev and Schwartz model. It is the first company in India
who provided HRA. BHEL also started considering efficiency factor for the purpose of Human Resource
Valuation from the year 1980-81. BHEL was reporting information like total No of Employee, Value Added,
Employee Remuneration and Benefit, Value Added per Employee, Turnover per Employee. It also
calculated the different ratio related to Human Resource.
ONGC: ONGC in 1981-82s providing information related to Human Resource Accounting (HRA) in its
annual report by using Lev and Schwartz Model. ONGC provides information like income, value added, No.
of employee, age wise distribution group wise distribution, gender wise distribution, but turnover per
employee and Economic Value Added (EVA) were not disclosed.
EIL: EIL was incorporated as a company wholly owned by Government of India on 1965 and branded
human resources as ‗Mother Resources‘ through which other scarce resources viz., machines, material,
money are organized, coordinated, directed and controlled.EIL made an attempt to value its human
resources by working out the present value of future earnings. The computation has been based on the
guidelines and principles enunciated in the economic models developed by Lev & Schwartz, Eric Flamholtz
and Jaggi and Lau with appropriate modifications.
TCS: It is an multinational information technology (IT) service, consulting and business solutions
company , established in 1968; 50 years ago. The economic approach model, i.e. Lev & Schwartz model is
the basis of calculation of human resources of the company. The company considers all direct and indirect
benefits earned by employees as a basis for calculation. Average increment is based on the increment paid
during last three years. Retirement age is taken as per the company‘s policy. Based on these assumptions,
human resource value was calculated considering different discount rates for different years to arrive at the
present value of future earnings.
INFOSYS: Infosys started inyear 1995-96, it became the first software company to value its human
resources in India by Lev and Schwartz model has been used for the purpose of valuation of human
resources of the organization. Infosys provides additional information to the shareholders in the form of
Balance sheet including intangible assets, economic value added, human resources accounting, No of
Employee, Age wise Distribution and Category wise, Distribution of Employee, Net Worth, EPS, Value of
35
Human Resource, Value of Human Resource per Employee and also present the ratio like Value
Added/Human Resource Value, Return on Human Resource Value in percentage.
ACC: ACC started valuing and reporting the information related to human resource from the financial
year 1983-84 by using Lev and Schwartz model with adjustments suggested by Flamholtz. It provides the
information regarding No of Employee, Basic Earnings per Share, Capital Employed, and Earning per
Share, Total Asset and also Employee Cost. The company had not reported the discount rate i.e. rate at
which the future expected return was discounted. Objectives of the Study
1. To study the disclosure practices of Human Resource Accounting of Public sector and Private
Sector companies in India.
2. To compare between the disclosures variables of HRA followed by Public sector and Private
Sector companies in India.
3. To offer suggestions for the improving of HRA disclosure in Indian companies.
Statement of the problem:
Very few studies have been made in relation to disclosure practices of HRA in companies in India.
Therefore the present study is made to attempt and analyze the disclosure of Human Resource Accounting
variables in the Public sector and the Private Sector selected of companies in India.
Methodology
The purpose of the present research is to do the comparative study of six companies in India to find the
status of HRA reporting practices. In the present study, the purposive sampling technique has been used for
the selection of the six companies. Three companies from public sector and three from the private sector are
selected for the purpose of this study. These companies are presently valuing their human resources and
showing in their annual reports. The data for the study were collected from the annual reports of the six
companies for seven years (2007-2013). Besides, other source of data forms in the form of reference to the
library and review of previous articles, paper, and earlier studies.
Data
The study was based on secondary data. Data were collected from annual reports of the selected
companies, websites, and different books of accounting and personal management.
Source of data
The study was based on secondary data. Data were collected from annual reports of the selected
companies, websites, and different books of accounting & personal management.
Period of the study
The data was examined for the last five year financial year that is from 2007-08 to 2012-13.
Sampling Techniques
A Purposive sampling technique is used for selection of sample units. Samples are taken from both
Public and private companies. Ten companies from the public and ten companies from the private were
taken up for the study. Out of which only three companies from public (BHEL, ONGC and EIL) and three
36
companies form private (TCS, INFOSYS and ACC) were following Human resource Accounting and hence
six companies are taken for the analysis.
Analysis of Data
The collected data have classified and tabulated in the form of table and graph with the statistical
techniques SPSS software has been used for necessary statistical tests. The data analysis and conclusion
were drawn on the basis of parametric tests at 5% level of significance. Data collection from annual report
was secondary data. With the nature of secondary data which was readily available, this study covered all
variables and possible data available for the organizations.
Disclosure relating to human resource accounting For the purpose of comparative evaluation, 13
variables has been identified like disclosure of value added, Economic Value added (EVA) etc.
Table -1 Human Resource Accounting Disclosures Variables

Variables BHEL ONGC EIL TCS INFOSYS ACC
1. Value Added 1 1 1 1 1 0 5
2. No. of employees 1 1 1 0 1 0 4
3. Economics Value Added (EVA) 1 0 0 0 1 1 4
4. Value of HR 0 1 0 1 1 0 3
5. Value of HR per employees 0 1 1 0 0 0 2
6. Value Added per emloyees 1 1 0 0 1 0 3
7. Valuation model used 1 1 1 1 1 0 5
8. Discount rate applied 1 1 1 1 1 1 6
9. Age wise distribution 1 1 0 0 1 0 3
10. GroupWise distribution 1 1 1 0 1 0 4
11. Gender wise distribution 0 1 0 0 1 0 2
12. Turnover per employees 1 0 0 0 0 1 2
13. Employees cost 0 1 0 1 1 1 4
Total 7 11 8 6 11 4
Percentage 53.84 84.61 61.53 46.15 84.61 30.76
37
BHEL 53.84
ONGC 84.61
EIL 61.53
Chart-1 Disclosure of human resource accounting in selected public companies
Fig-1 exhibits Human Resource Accounting disclosure by selected public companies, which are Bharat
Heavy Electricals Limited (BHEL), Oil and /natural Gas Corporation Limited (ONGC) and Cement
Corporation of India Ltd (EIL). It helps to understand which company provides more information regarding its
HR, that ONGC provided 11 types of information (i.e. 84.61%) out of 13 listed information, EIL disclosed the
8 types of information (i.e. 61.53 %) and BHEL provided 7 types of information (i.e. 53.84%).
TCS 46.15
INFOSYS 84.61
ACC 30.76
38
Chart -2 Disclosure of human resource accounting in selected private companies

Fig.2 shows Human Resource accounting disclosure by selected private companies, which are TCS Ltd
TCS, Infosys and Associated Cement Companies Ltd (ACC), that INFOSYS provided 11 types of
information (i.e. 84.61%) out of 13 listed information, TCSdisclosed 6 types of information (i.e.46.15) and
ACC provided 4 types of information (30.76).
Hypotheses
Ho: There is no significant difference between the disclosures of Public sector and Private Sector selected of
companies in India.
H1: There is a significant difference between disclosures practices of Public sector and Private Sector
selected of companies in India
Table 2: Descriptive Analysis

N Mean Mean Sum Mean Std.
(public) (private) Deviation
Statistic Statistic Statistic Statistic Statistic Std. error Statistic
Disclosure 6 8.66 7 47.00 7.8333 1.13774 2.78687
Test Value = 0
T DF Sign.(2- Mean 95% Confidence Interval of the

tailed) Difference Difference
Lower Upper
Disclosure 6.885 5 .001 7.83333 4.9087 10.7580
39
One Sample t test was conducted to test the hypothesis. As the p value of the test is 0.001 less than
0.05, therefore we accept the alternative hypothesis. Hence it can be concluded that there is a significant
difference between the average disclosures of human resource variables in selected companies, and has
been rejected the null hypothesis.
The average value of public companies 8.66 and private companies 7, it is construed that Public
companies are superior to private companies in including HRA variables within selected companies.
Suggestions
1. BHEL, EIL, ACC Ltd and TCS companies should provide more information regarding its accounting
of Human Resource.
2. Private companies should concentrate more on disclosure of Human Resource Accounting variables
when compared to public companies.
3. The government should suggest a specific model of human resource accounting that is acceptable
to all companies for valuation of human resource.
4. The government should provide incentives like Subsidy, Tax exemption for motivating companies of
valuation of their Human resources.
Limitation
This research is based on secondary data only, collected from annual reports of six companies in India
that limited to six years only i.e. 2007-08 to 2012-13. Only six companies viz., BHEL, ONGC, EIL, TCS,
INFOSYS AND ACC have been considered for the study of disclosure of Human Resource Accounting
variables.
Conclusion
The study of the HRA system of the six organizations in Indian that most of these organizations applied
the Lev & Schwartz model for valuation of their human resources. This model calculates the present value of
human resources in terms of the present value of future earnings of human resources. Whereas Cement
Corporation of India mentioned in their annual reports considered by Eric Flamholtz and Jaggi& Lau model
in the value of human resources of their organizations.
Based on the results of the information disclosed by the selected companies, TCS and ACC provided
the minimum information regarding the different variables related to human resources. Therefore, they
should provide more information in their annual reports.
In this Study shows that the public sector is following better HRA disclosure practices than the private
sector. HRA information the immense help in decision-making both for internal and external users of the
organization. Therefore, they should adopt the HRA system.
Reference
 American Accounting Association Committee of Accounting for Human Resources, Report of the Committee on
Human Resource Accounting, 1973. The Accounting review Supplement to vol. XLVIII.
 Enofe AO, Dr. Mgbame C, Sunday Otuya, Human Resources Accounting Disclosures in Nigeria Quoted Firms.
Research Journal of Finance and Accounting. 2013, 4(13).
40
 Dalvadi, Yagnesh M. 'Human Resource Accounting practices in selected companies in India‟. International
Journal of Research in Commerce& Management. 2010; 1(2):12.
 Farzaneh Rahmanizadehand Mahesh, R. Human Resource Accounting: Disclosure of Indian Companies. Tactful
Management Research Journal. 2014; 2(5):1-8.
 Flamholtz EG. A model for human resource valuation: A stochastic process with service rewards. The Accounting
Review (April). 1971, 253-67.
 Flamholtz EG, Bullen ML, Hua W. „Measuring the ROI of management development: An application of the
stochastic rewards valuation model‟, 2003.
 Joshi U, Mahel R. Human resource accounting system in selected Indian companies. Journal of Social and
Development Sciences. 2012; 3(2):69-76.
 Lev B, Schwartz A. On the Use of the Economic Concept of Human Capital in Financial Statements. The
Accounting Review. 1971; 103-112.
 Kashive N. Importance of human resource accounting practices and implications of measuring value of human
capital: Case study of successful PSUs in India. Journal of Case Research. 2013; 4(2):113-144.
 Nidhi Sharma, Hitendra Shukla. “An Evaluation of Human Resource Accounting Disclosure Practices in Indian
Companies”. Indian Journal of Applied Research. 2012; 1(10):11-13.
 Pandurangarao D, Basha DSC, Rajasekhar DA. Study on Human Resource Accounting Methods and Practices in
India. International journal of social science and interdisciplinary research. 2013; 2(4):95-102
 Kesavan S, and Fathima Nancy Dyana P. Disclosure of Human Resource Accounting (HRA) In Selected Indian
Companies- An Empirical Analysis. Indian Streams Research Journal, 2013.
 Surinder Kaur, Venkat Raman A, Monica Singhania. Human Resource Accounting Disclosure Practices in Indian
Companies, Vision Sage. 2014; 18(3):217-235.
 Syed Abdulla Al Mamun. Human Resource Accounting (Hra) Disclosure of Bangladeshi Companies and its
Association with Corporate Characteristics. BRAC University Journal. 2009; 1(1):35-43.
 Annual Report of BHEL (2007-8 to 2012-13)
 Annual Report of ONGC (2007-8 to 2012-13)
 Annual Report of EIL (2007-8 to 2012-13)
 Annual Report of ROLT (2007-8 to 2012-13)
 Annual Report of INFOSYS (2007-8 to 2012-13)
 Annual Report of ACC (2007-8 to 2012-13)
41
ROLE OF SPIRITUAL VALUES IN FOSTERING ETHICAL PRACTICES

Prachi Anand1
ABSTRACT
The study aims to understand Spiritual values and its significance in an Organizational set up for strong
integrity, commitment, productivity and efficiency. The values considered in this study are not based on
physical perceptions, nor are they material values; they are spiritual values applied in the material world. In
an ideal society; values are espoused and respected by its people. Spiritual values represent the aspirations
of religions and philosophies that aim to guide people along the path to a better existence. In the current
scenario, everyone out of greed is striving blindly for competitive comfort lifestyle .The lives are full of
temptations, illusions and negative experiences which are prompting individuals to act against morality. For
clarity, one needs a constant reference point. As a navigational aid sailors use the pole star; spiritual values
being universal in nature are essential to help the workforce navigate the worlds of values and give them the
right direction to form their character and determine moral and ethical choices. They are the essential
constituents of civilization. The emphasis of the paper is to highlight the importance of spiritual values at
workplace and the role it plays in developing the inner strength and conscience of the individuals by
overcoming their weaknesses. In competitive human lifestyle the morality and mentality of the person is
based on the visible and tangible world which makes a person materialistic, they lose contact with divinity
and forget their intangible and invisible dimensions of existence which should be ones reference point for
values. Material dimensions overpower and influences the value system resulting in corrupt human
values.This paper is conceptual in nature based on literature and basic objective is to provide an insight to
the organizations about the importance of spiritual values and how practice of spiritual values will equip the
workforce with spiritual skills in order to promote a culture of organizational commitment and organizational
performance by fostering ethical practices.
Key Words: Spiritual HR, Integrity, Values, Ethics
Introduction
Ever since the inception of ancient civilizations, Spirituality has been significant and influenced the
existence of human beings in all aspects of life. With the Globalization, people are exposed to varied comfort
and facilities through its latest techniques and technology, where humans are tantalized towards such
temptations. Almost every person seems to participate in blind race to get the best from others. Luxurious
lifestyle has created superfluous need disguised in greed to human race which are once fulfilled gets
recreated one after the other in multifold ways. Less empowered people thus feel deviated from their moral
base and get lured to satisfy their urge to fulfill their materialistic desires for honors, name and fame. People
are into playing blame game, while pinpointing others for their misdeed and tend to overlook their own set of
unethical behavioral patterns.
Spirituality has an important role to play, which can bring positive transformation keeping our focal point
from outside world to inner one. Human beings are undoubtedly getting attracted towards spirituality at
present because they are tired of materialistic life. They are not experiencing true and everlasting happiness
1
Asst. Professor, IMS Ghaziabad [email protected]
42
through materialistic gains. The more they are after materialisticthings; the more they have gone in to
illusions and lost themselves. Their attention has become completely extroverted. It has not been turned
within. To search for spirituality means to go within. Because there are so many paths of spirituality, from
every corner of world, people are in dilemma as to what is right and what is wrong, or what they should opt
for.This world itself is a world of illusions and deception. When people have experienced deception they
seek a spiritual path. However, people usually assume religion as spirituality. No matter which religion they
belong to, spirituality is beyond walls and boundaries of any certain religion which is limited to group of
people following the respective religion. Spirituality goes in depth, a journey in search forself and for divine; it
looks at human beings in equality as child of one supreme energy and create feeling of brotherhood
irrespective any religion they belong to.
Originally, the religious founders definitely had spiritual power. They truly lived as messengers of God.
Their incarnation on this earth was a matter of need, and they all played their role profoundly with the help of
God‘s power. Now, because people have become body conscious, they have forgotten their true religion
which teaches humanity and brotherhood first, they have so much conflict within themselves that, even if
they use the term ‗religion‘, it is only namesake. Hence they do not practice the teachings that were shared
by those religious founders; they simply read that but find unable to imbibe those teaching in their day to day
lives. In order to experience peace, happiness, contentment, power and blissit is imperative to go within, for
only then can we realize what true spirituality is. No matter how much someone searches outside, they can
never find true spirituality.Systematic approach is essential in spirituality to meet these ends.
Workplace is becoming stressful due to the fast phase of the growth and dynamism at international level.
Due to this speed and growth ithas created imbalance at the workplace. The human touch among the
employees started diminishing instead the mechanical relationship or robotic approach began. In line with
this paradigm shift, organizations and managers have been exploring new ways and methods to create and
maintain quality of work life balance among employees.Spirituality in workplace as innovation or
revolutionfocuses on mind-enrichment, heart-fulfillment, and spirit-growing for employees which benefit them
holistically including their increased financial reward at the same time.
Literature Review
Growing interest in spirituality in organizations is evident now. For example, many organizations
including Intel, Coca-Cola, Boeing, and Sears, are reported to have integrated spirituality in their
workplaces, strategies and cultures (Burack, 1999; Konz and Ryan, 1999, Wagner-Marsh, and Conley,
1999; Gogoi, 2005). Increased number of spiritual books in the bookstores and in libraries of various
companies suggests the increased interest on spiritual practices. Voluntary prayer groups, interfaith dialog
groups; organizing reflection sessions; meditation rooms for spiritual practices are the examples of such
evidence.
Defining Spirituality
There is no universal definition of spirituality authors have suggested varied meaning and definition of
spirituality.Robert Meagher, (2010) has defined spirituality based on the individual perception. He has
defined journey as what one would like to do, where it has destined to take us, how we live our life from the
very beginning to the end. He further express that enlightenment is a state of achievement, it‘s a state of
union with divine that is attainable in human life.
43
Addressing in,―Aging, Spirituality and Health conference‖, at Ontario Multi-Faith Council, Rev. Dr. Phyllis
Smyth, defined spirituality as individual anthropological phenomenon where a person grows with
understanding to get his or her connection or place in the universe to find the meaning and purpose in
life.Dr. Smyth explains spirituality as a form of power to which somehow individuals are connected. In
spirituality words like ‗breath‘ or ‗wind‘suggests that the spirit is ‗unpredictable‘, ‘powerful‘ and
‗uncontrollable‘ which cannot be seen but we have the awareness of its existence that it is ever present.
Common to Rev. Dr. Smyth‘s definition, spirituality is a ‗force‘ or ‗power‘ that exists within each of us.
Rev. Dr. Jonathan H. Ellerby writes expressively on spirituality in his book , ―Return to the Sacred: Ancient
Pathways to Spiritual Awakening: ―In the most profound of spiritual practice, regardless of the practice, we
awaken to a reality that feels truer, more permanent, and more substantial than anything else we‘ve ever
experienced. What burns away in such flashes of brilliant light are all the falsehoods that limit health, self,
and society? For a moment, we touch the eternal. The more we expose the limits and false elements of our
identify, the closer we come to understanding ourselves as an expression of a Great Miracle and Divine
Spirit. The further into the nature of the Sacred we go, the more it teaches us about ourselves.‖[p.13]
In an ambitious literary work, Elizabeth Lesser wrote about spirituality in her book, The New American
Spirituality: A Seeker‘s Guide, ―While spirituality is about bliss, it also is about balance. Without some degree
of sacrifice for the greater good, spiritual self-discovery eventually leads to plain old self-indulgence. When
we witness people using wise teachings to justify unwise and selfish behavior, spirituality seems like a game
people are playing to get what they want. Spirituality is not the abdication of responsibility; its‘ not a magic
carpet ride to la-la land; and it‘s not sunny, easy answers to life‘s complexity. Rather, spirituality is a long,
slow process—a patient growing into wisdom.‖[p.30]
Lesser also write that ―inviting spirituality into your life is like packing for a long journey. As you search
for your own definition, here are some of the most important things to pack: openness to things you may
have been conditioned to reject; comfortableness with the unknown; and fearlessness.‖ [p.30]
Macquarrie, (1972) defines Spirituality as the actualization of an inherently human capacity. Spirituality is
about ―becoming a person in the fullest sense‖ as one authentically quests for their ultimate value.
Consequently, in principle at least, spirituality may be equally available to every human being seeking to live
an authentically human life.
While there are some commonalities in how different people and organizations think of spirituality, there
are far more differences in philosophy and meaning; which brings to the viewpoint that something so present
in society today, something so ubiquitous, something so recognized, can mean so many different things?
Why is there no single, definitive, recognized, and accepted definition of spirituality?
In the words of ‗DadiJanaki‘, Chief Administrative Head of Brahmakuamries, ―Spirituality means to open
the eye of the mind and, on the basis of that, to realize who I am‖. She further expresses the philosophy of
karma and according to her Spirituality means to have eternal spiritual love for each other whilst maintaining
that incognito, internal connection with God and that is only possible when one can control their mind
through the power of concentration. Spirituality means to make one‘s mind free from all negative and
understand the the philosophy of karma to such an extent that every action an individual performs is
accurate and filled with spirituality.
Spirituality reaches far beyond the workplace - it is linked with our self, meaning of our lives and
interconnectedness with the universe. Values are equally important factor (King‘, Richard, 2010).Thus it can
44
be concluded that spirituality is about the self perception and one‘s desire to know self and how they are
connected to outer world .In other words the Spiritual people experience the object of spirituality via their
desire to overcome the egotistical self, to develop authentic relationships with others, with creation and with
their ultimate concern, and as they strive to find meaning and purpose in their life.
Spirituality at workplace
According to Duchon (2000) spirituality movement is ―a major transformation”. This new spiritual
dimension embodies employees‘ search for simplicity, meaning, self-expression, and interconnectedness to
something higher (Marques, Dhiman, and King, 2007). The article, ‗Seeking the Lost Spirit: Understanding
Spirituality and Restoring It to the Workplace‘, highlights, spirituality fits aptly into the contemporary
workplace, its role in respect to the workplace challenges, and its potential in helping to deal with the
suffering created by dysfunctional and demoralizing work environments(Adams, David W.; Csiernik, Rick,
2001).
Workplace spirituality has been described as ―A framework of organizational values evidenced in the
culture that promotes employee's experience of transcendence through the work process, facilitating their
sense of connected to others in a way that provides feelings of completeness and joy (Giacalone and
Jurkiewicz, 2003). In the article, ‗In search of the soul of HRD‘,Kahnweiler, William; Otte, Fred L
demonstrates that work is a spiritual journey .Today organizations need a foundation of personal and
professional values for growth and performance. Gupta, Manu; Kumar, Vinod; Singh, Mandeep(2014) states
meaningful work, organizational values , sense of community and compassion are four important
dimensions of spirituality at workplace. Spirituality at workplace has two fold effect firstly it increases
employee‘s well being by enhancing commitment, morale and productivity and secondly it reduces stress,
burnout in the workplace (Karakas, Fahri, 2010).In a study conducted by Kolodinsky, Robert; Giacalone,
Robert; Jurkiewicz, Carole, it was observed that Organizationalspirituality is positively related to job
involvement, organizational identification, work satisfaction and rewards; and is negatively related to
organizational frustration. Further it was identified that Personal spirituality was positively related to intrinsic,
extrinsic, and total work rewards satisfaction. The blend of personal spirituality and
organizational spirituality was found related to total work rewards satisfaction.Though workplace spirituality
is a highly personal and philosophical construct, yet many of the academic definitions acknowledge that
spirituality involves a sense of wholeness, connectedness at work, and deeper values (Gibbons, 2000).
Spirituality and Ethical behavior
Literature shows that there is no universal definition of ethics. The definition varies with the perception of
the individual and society. Barry, (1979) defines ethics as the study of what contributes good and bad
conduct, including related actions and values. Issa and Pick (2010) suggests that culture of workplace
spirituality is positively related to ethical mindsets as organizational members responded positively to values
such as integrity, honesty, compassion, and trustfulness. Similarly, Beekun and Westerman (2012) opined
that positive correlation exists between spirituality in the workplace and the potential for ethical behavior. Fry
(2005) in his extended model of spiritual leadership suggests that spiritual leadership facilitates ethical well –
being at a personal level, and corporate social responsibility at organizational level. Employee‘s ethical well-
being could be an outcome of their experiencing meaningful work and community aspects of workplace
spirituality (Ashmos & Duchon, 2000; Duchon & Plowman, 2005; Pawar, 2009), This suggests that there is
relevance of workplace spirituality to the ethical aspects of work.
45
Research supports that organizational ethical culture played important role in discouraging unethical
behavior (Douglas, Davidson, and Schwartz, 2001). Further it demonstrates that ethical culture impacts
moral sensitivity, awareness, judgment, motivation, and reasoning of organizational members. The reason
for this effect is explained by the ethical aspect of organizational culture that refers to the principles of right
and wrong within the organizational context, creating conditions that help explain and predict the (un) ethical
behavior of managers and employees, (Huhtala, Feldt, Lamsa, Mauno, & Kinnunen, 2011). Ethical culture
might encourage or discourage ethical and unethical behavior; strong ethical cultures are more likely to
produce less unethical behavior (Huhtala et al.).
Spirituality and performance
According to a survey conducted by Arnetz, Bengt B.; Ventimiglia, Matthew; etal, spiritual practices at
workplace is positively linked with reduced work-related exhaustion. Further it concludes that spiritual values
and practices, and its acceptance in workplace promotes mental well being and reduces stress.
Research shows that in multicultural and multi-religious organization there is great impact of religiosity
and spirituality on employee‘s performance. Osman-Gani, AAhad M.; Hashim, Junaidah; Ismail, Yusof
(2013) are of the opinion that appropriate code of conduct ,instilling values of tolerance, respect and
compassion should be framed as to create a culture of respect for diversity of beliefs and faiths in the
workplace, which would result in productive teamwork and improved performance. According to Karakas,
Fahri (2010), spirituality harness employee well being and quality of life and provides a sense of
responsibility in performing meaningful task. It helps employees to understand the interconnectedness within
community. Research also supports that employees bring their whole self (physical, mental, emotional, and
spiritual) when organization provides humanistic values and opportunity to perform meaningful task which
leads to improved self-esteem, health , happiness and personal growth (Gavin and Mason, 2004).Milliman et
al., 2003 suggests that there exists a positive correlation between workplace spirituality and employee
attitudes like commitment to the organization, intrinsic work satisfaction and job involvement. According to
Bolman and Deal (1995) spiritualism is good for performance. Thompson (2000) cited a Harvard Business
School study to provide credence to his observation that spirituality could be used to improve organization
performance. The study highlighted that some of the ―more-spirited‖ companies tend to outperform their
counterparts by 400 to 500 percent in terms of net earnings, ROI and shareholder value.Milliman et al
(1999) through a case study of Southwest Airlines demonstrated the existence of strong correlation between
spirituality and profitability.
Literature also suggests that organizations that have voluntary spirituality programs enjoyed higher
profits and success (Dehler and Welsh, 1994; Turner, 1999).There is enough evidence to support that
spirituality has a positive relationship with organizational performance (Ashmos and Duchon, 2000; Garcia-
Zamor, 2003; Giacalone and Jurkiewicz, 2003; Fry, 2005).
Implementing Spiritualityin Workplace
Spirituality can be implemented by using different perspectives. Since it has highly individualistic
dimension, it can be implemented by using individual perspective. But every individual have varied
preferences, beliefs and interest and catering with every individual prospective is nearly impossible. Mitroff
and Denton (1999) suggested that spirituality should be implemented to the organization as a whole. For the
benefit of the organization and the employees, effective organizational change approaches are needed to
implement spirituality at work philosophies.
46
Organizational change approaches must follow

 A clear philosophy that workplace spirituality represents truth and is the right thing to do, not
because it may lead to higher profits.
 Workplace spirituality must be practiced in an authentic manner before it has a positive impact on
employees or on the longer-term effectiveness of organizations.
 Organizational change and development programs associated with spirituality at work should have
strong employee participation so that input is heard from all levels of the firm.
 Creating forums for open discussion and greater clarification of what spirituality at work means,
since the concept is highly personal and abstract.
 Strong company values will need to be developed to ensure that the values and rights of all
employees are respected.
 Training programs on interpersonal communication and listening skills will likely be arranged to help
promote this process.
 Workplace spirituality must take place within the context of appropriate organizational goals (e.g. do
the goals of the practices have a potential direct or indirect negative impact on employees or other
stakeholders of the organizations?).
 Change efforts must incorporate feedback mechanisms from internal (e.g. employees) and external
(e.g. customers, consultants, suppliers, etc.) sources to ensure that ongoing assessments occur
regarding the true impact of the workplace spirituality approaches.
Conclusion and Future Implications

Spiritual orientation educates people at broad spectrum, far above from the realm of their respective
religionand bring them stand on common principal which is humanity. It gives clear vision which help people
to come out from illusions to seegood things around clearly thus motivating them to think positively even in
adverse situations.Spirituality provides ease to the people in handling all sorts of grievances, be it from self
or from external factors which help in overcoming obstacles and bring efficiency in their work.This also helps
to evolve healthy working relationships among employees enabling them to achieve their task successfully.
People in the positive environments, with good ethical practices, perform highly productive with
innovation and desired cooperation. They learn to value their work and start knowing their own worth too as
responsible employees who in turn make them effective and useful resource persons for the
organization.Spiritual practices in the future should be practices more in the organization as this all brings
sense of meaning and job satisfaction which generates happy and enthusiastic employees and with this
productivity rises. Awakening spirituality is a wise approach to help and create right working environment
where people can prosper and flourish their career path. Trust is being created among teams. Spiritually
empowered people get ready to take challenges and bring changes enthusiastically. Mutual understanding
and respect brings harmony in relations which inspires and encourages employees. Success is appreciated
and celebrated, boosting up the morale of an employee to excel that in turn is good for the welfare of
employees and the organizations as well.
47
Future research is needed to explore how companies can effectively change and implement authentic
workplace spirituality philosophies. Empirical research is needed on the comprehensive nature of the
relationship of workplace spirituality to both individual well being and work attitudes and how spirituality
fosters ethical practices.
References
 Adams, D. W., & Csiernik, R. (2002). Seeking the lost spirit: Understanding spirituality and restoring it to the
workplace. Employee Assistance Quarterly, 17(4), 31-44.
 Ashmos, D. & Duchon, D. (2000). Spirituality at Work. Journal of Management Inquiry, 9(2), 134-145.
 Dehler, G., & Welsh, M. (1994). Spirituality and Organizational Transformation: Implications for the New
Management Paradigm. Journal of Managerial Psychology, 19(6), 17-26.
 Douglas, P. C., Davidson, R. A., and Schwartz, B. X. (2001). The effect of organizational culture and ethical
orientation on accountants‟ ethical judgments. Journal of Business Ethics, 34, 101-121.
 Duchon, D., & Plowman, D. A. (2005). Nurturing the spirit at work: Impact on work unit performance. The
Leadership Quarterly, 16, 807-833.
 Ellerby, J. (2009). Return to the Sacred: Ancient Pathways to Spiritual Awakening. Hay House Inc. NY.
 Fry, L.W., Vitucci, S. and Cedillo, M. (2005). Spiritual Leadership and Army Transformation:
 Theory, Measurement, and Establishing a Baseline. The Leadership Quarterly, 16 (5), 835-62.
 Garcia-Zamor, J. (2003). Workplace Spirituality and Organizational Performance. Public Administration Review,
63(3), 355-363.
 Gavin, J. & R. Mason (2004). The Virtuous Organization: The Value of Happiness in the Workplace.
 Organizational Dynamics, 6(7), 384-395.
 Giacalone, R. A. & Jurkiewicz, C. L. (2003). Toward a Science of Workplace Spirituality. In R.
 Giacalone & C. L. Jurkiewicz (eds.), The Handbook of Workplace Spirituality and organizational
 Performance. M.E.Sharpe, Armonk, NY.
 Gibbons, P. (2000). Spirituality at Work: Definitions, Measures, Assumptions, and Validity Claims,
 in J. Biberman, and M. Whitty (Eds.), Work and Spirit: A Reader of New Spiritual Paradigms for
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of management inquiry, 13(2), 128-139.
 Gupta, M., Kumar, V., & Singh, M. (2014). Creating satisfied employees through workplace spirituality: A
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Organisations Promote Managers‟ Occupational Well-Being? Investigating Indirect Links via Ethical
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 Karakas, F. (2010). Spirituality and performance in organizations: A literature review. Journal of business ethics,
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49
UZBEKISTAN'S ECONOMIC FOUNDATIONS OF THE FUTURE STRATEGY

FOR THE DEVELOPMENT OF TRANSPORT SERVICES
Nasimov Ikrom Khusanovich 1
ABSTRACT
This article is focused on economic foundations of the future strategy for the development of transport
services. Moreover, the way of theoretical basis and major feedbacks accordingly. On this way, created new
equitation‟s
KEYWORDS Transport, Economy, Mathematical Equitation, Finance, Theoretical Basis.
INTRODUCTION
It is difficult to imagine the high level of development of the country's economy without the development
of transport and transport services. Because transport is an important structural component leading to the
country's economy. Therefore, it is of particular importance for the proper organization and development of
transportation services, as well as the factors influencing them, as an important area for determining the
future of the country's transport system.
It should be noted that the process of transport service was studied theoretically by the experts of the
quality of the received areas. A number of experts have expressed their views on this process. In particular,
"... the organization of the transportation process involves studying freight and passengers' flows taking into
account the regional economy of the enterprises, contracting with customers, taking into account all
conditions cargo and passengers, cargo handling, removal, dismantling activities are understood ".
Therefore, today, transportation services can be divided into two large groups in our Republic. According
to experts, the first group of transport services is the sphere of transportation of passengers, and in our
republic a number of works have been carried out. It should be noted that international service providers
have been established in all regions of the country, and there are no such services and there is a growing
population of developing countries(L. & 1998, n.d.; Pleskovic, Åslund, Bader, Economic, & 2000, n.d.;
Smykova, Mutalieva, & Baitenova, 2012; Spechler, 2007).
The second group of transport services is a freight forwarding service, which is being developed in our
country in two systems, ie internal freight forwarding and external transportation (international and transit)
services. However, it should be noted that there are a number of tasks that should be implemented in our
country(International, 2011; Pleskovic et al., n.d.; World Economic Forum, 2013).
The analysis shows that in order to improve the efficiency of transport services in our country and to
identify existing potentials in the sector, it is desirable to identify factors that affect service delivery and to
bring them together.
Taking into consideration the direct and indirect impact of the factors influencing the transport services in
our country, these factors can be classified into the following ones that directly affect:
1. Economic factors;
2. Organizational and legal factors;
1
Researcher, Samarkand Institute of Economics and Service, Uzbekistan
50
3. Technical and technological factors.

Economic factors affecting transportation services in our country are directly related to the efficiency of
transport services. These factors include changes in the prices of passenger transportation and shuttle
services, the amount of funding for transport services (short and long term loans), freight and passenger
traffic, and so on.
Analysis of the factors determining organizational and legal bases of transport service is one of the most
important tasks. Therefore, such a factor is nowadays to determine the economic feasibility of organizational
forms of transport service providers (economic integration of associations, associations, firms), economic
justification for the provision of transport services by the government, simplification of the service licensing
system, development of insurance services system and others. factors can be predicted(L. & 1998, n.d.;
Spechler, 2007).
At the same time, technical and technological factors play a crucial role in the provision of transport
services and increasing its efficiency. Particularly, such factors require the use of service equipment, based
on consumer needs. In the formation of technical and technological factors it is necessary to take into
account the introduction of new types of transport services to the transport service, in particular, the
introduction of new types of passenger carriers in the developed countries of the passenger transport
service(Ferguson, Wilkinson, policy, & 2000, n.d.; Khalmurzaev, 2000; Megoran, Raballand, Geopolitics, &
2005, n.d.; Sachs, 2000).
It is also desirable to set up a modern carrier for cargo transportation, consumer-friendly and secure,
non-requiring maintenance costs (fuel consumption), driving force, and their transport modifications. At the
same time, it is crucial for the establishment of transport infrastructure services, the provision of component
parts for the transport services and the provision of services to them at a certain distance.
M ETHODOLOGY
Based on the above, it is crucial to define the forecast parameters for the development of national
transport services. Therefore, the statistical selection of the model developed for determining the
prospective demand was based on the relevant macro economic indicators of socio-economic development
for 2007-2016 (Table 1). At the same time, the level of influence of factors included in the selection of
Passenger Traffic in Transport, Total Transport Services, and Gross Domestic Product, calculated as the
final indicators (number of observations in the statistical sample, number n = 90, number of factors = 9). The
most effective method of analyzing the real development of the regional transport services market is the
methods of correlation-regression analysis of factors.
1-table The value of the factors used in econometric analysis
Indexes 2007 year 2008 year 2009 year 2010 year 2011 year 2012 year 2013 year 2014 year 2015 year 2016 year
Y1 Passenger 56,50 64,60 71,20 77,20 82,40 89,70 94,60 100,10 105,80 110,50
turnover in
traffic is billion
kt / km.
Y2 Total volume 4618,20 6691,30 8373,40 10031,30 12350,30 15253,30 18127,20 22163,30 23816,20 26465,70
of transport
services, bln.
soums
Y3 Gross product, 28186,20 36839,40 48097,00 61831,20 77750,60 96589,80 118986,90 144867,90 171369,00 199325,10
bln. soums
X1 Total Number 4631,60 5260,00 5697,30 6045,30 6341,80 6744,30 6988,00 7321,30 7589,40 7875,00
of Passenger
51
Passengers (in
million)
X2 Total services 14058,80 19292,00 25472,70 32749,80 40951,50 51121,10 65524,20 81901,00 89326,30 90991,70
rendered, bn.
soums
X3 Investments 3133,04 3297,26 3470,10 3529,60 2851,00 3385,10 4351,80 4196,40 4416,37 4647,86
into fixed
capital of
transport
services, bln.
soums
X4 Volume of paid 899,54 1171,59 1525,90 2090,30 2687,30 3475,70 4733,10 5686,70 7406,48 9646,36
services in
transport
services, bln.
soums
X5 Average 171,56 168,40 165,30 164,00 163,70 159,10 162,50 150,20 147,43 144,72
annual number
of employees
of enterprises
and
organizations
providing
transport
services,
thousand
people
X6 Manufacture of 191662,24 199207,60 207050,00 220313,00 224483,00 239906,00 251345,00 250709,00 260578,91 270837,38
vehicles, pcs
LITERATURE REVIEW
Thus, one of the main objectives of this research is to determine the prospective demand in the
market of regional transport services on the basis of the analysis of the factors affecting the formation of
demand in the provision of transport services. For this purpose, T. D. Burmenko, M. A. Vaxrushina, V. P.
Pychkov, D. A Dubrovskiy, V.E. Ribalkin, I. I. Jumanov, M. K. Pardaev, Q. J. Mirzaev and others contribured
on the modeling of socio-economic processes in scientific works and researches of foreign and domestic
scholars such as mathematical-statistical models, correlation regression. These methods based on the
theoretical and practical proposals.
The multi-factor linear regression equation is used to identify the significant factors affecting the resulting
indicators ("Passenger traffic", "Total transport services" and "Gross Domestic Product"), and in the
multidimensional regression theory the following model is used:
k
y  yˆ ( x)   , yˆ ( x)  a0   ai xi we (1)
i 1
here: yˆ ( x)  x1 , x2 ,..., xk factor dependent variable; where  is M  0, D  

2
random quantity; a0 , a1 , a2 ,..., ak unknown regression coefficients,
y j , x1 j , x2 j ,..., xkj , j  1,..., n, n  k  1 will be evaluated on a selective basis; k – the number of

factors affecting the final figure; n – number of observations.
The analysis of the unknown parameters of regression equation a0, a1, a2, ak was used by the "least
squares" method proposed by the German scientist K. F. Gauss (1794-1795) and the French mathematician
A.Lejandr (1805-1806). Studying multidimensional regression is just like one-dimensional regression, ie the
least squares method is used:
52
n k
Q 2   ( y j  a 0   a i x ji ) 2  min (2)
j 1 i 1
Before the critical points:
Q 2 n k
 2 ( y j  a0   ai x ji )  0 (3)
a0 j 1 i 1
Q 2 n k
 2 ( y j  a0   ai x j )x j  0,   1,2,..., k (4)
a j 1 i 1
Thus, regression k  1 to find the value of the parameter k  1 the normal equation is:
k n n
n a~0   ( x ji )a~i   y j , (3.4)
i 1 j 1 j 1
n k n n
( x ji ) a
~ 
0  ( x ji x j )a~i   y j x ji ,   1,2,..., k (5)
j 1 i 1 j 1 j 1
k
If a~0 the first equation a~0  y   a~i xi put the rest of the equation , k for each of the following
i 1
parameters, k we consist of the equation system:

k n n
 ( ( x ji  xi )( x j  x ))a~i   y j ( x j  x ),   1,2,..., k ,
i 1 j 1 j 1
(6)
k
~ ,a
Solve these equations systems, a1
~ ,..., a
2
~ we find out
k
y ( x)  a~0   a~i xi and appears this
i 1
~,a
eequation. Found a ~ ,a
~ ,..., a
~ assists‘ a0 , a1 , a2 ,..., ak there will be substantial estimates for
0 1 2 k
regression coefficients. Hence, ―y” result index x1, x2,..., хk econometric factors linked to the expression
"small squares" method to determine the goals of the issue.
DISCUSSIONS
The feature of multiple correlation relations is that, in the regression equation, several important and
significant factors are involved. The most important of these factors is the right choice and their introduction
into the regression equation.
Factor selection and quality-based theoretical analysis are conducted in three stages: at the first
stage (in the initial analysis), factors are selected without any conditions; In the second step, they are
analyzed using double correlation coefficients х1, х2, ..., хk the matrix of the pair correlation coefficients is
53
established; At the third stage, the regression equation is determined and its parameters are evaluated by
special criteria.
To determine which factors should be included in the regression equation, we create the matrix of
the coefficient of correlation coefficients between the factors (Table 2).
The coefficient of coefficient between the factors is defined by the following
 x x   x   x / n i, j  1, k (3.7)
rij 
 x   x  / n x   x 
i j i j

formula: ,
2 2 2 2
i i j j /n
For all i  j  1, k indexes rii  1 can be seen.

Here rijxi and xj factor correlation coefficient. The pair correlation coefficient of two factors (rij) its
absolute value from its critical value (rкр) more than (rij >rкр), then the linear correlation between these
heights is strong. Typically, its critical value as a strong correlation link. Typically, its critical value as a
strong correlation link rkr= 0,7 is considered.
It is known that in the multidirectional regression equation, strongly correlated correlation factors
should not be interconnected simultaneously. Because they repeat one another at a certain level and cause
the parameters of the regression equation to be broken.
Table 2. Matrix of double correlation coefficients of factors
X6 X3 X5 X4 X2 X1 Y1
X6 1,000 -0,096 -0,741 -0,407 -0,108 -0,776 -0,044
X3 -0,096 1,000 -0,093 -0,271 -0,272 0,089 0,162
X5 -0,741 -0,093 1,000 0,405 0,059 0,538 0,127
X4 -0,407 -0,271 0,405 1,000 0,608 0,715 -0,739
X2 -0,108 -0,272 0,059 0,608 1,000 0,479 -0,929
X1 -0,776 0,089 0,538 0,715 0,479 1,000 -0,485
Y1 -0,044 0,162 0,127 -0,739 -0,929 -0,485 1,000
It is possible to see the presence of strongly bonded y1,x4, x2 and x1, x6,x5, factors which are larger than
the critical value (rkr). Therefore, we considered it appropriate to exclude the x1,x6 and y1domains from the
regression equation.
The most important stage in the analysis of socio-economic development by means of correlation-
regression analysis is to choose the econometric expression describing the dependence of the indicator on
selected factors. The quality, relevance and reliability of the built-in econometric expression is largely based
on the following three criteria:
1) The overall quality of the econometric model is evaluated by the multi-factor correlation coefficient
and the coefficient of determinism;
54
2) The importance of econometric models is assessed using the Fisher criterion and the error of
approximation;
3) The importance of econometric model parameters is evaluated using the Stuudent criterion.
When determining the general quality of the defined regression equation, the coefficient of determiation
2
(R ) is calculated using the following formula:
n
(y i  yˆ i ) 2
R2  1 i 1
n , (3.8)
 y  y
2
i
i 1
here:
y i - measured values of the final indicator;
y - average arithmetic value of the resulting indicator;

ŷ - Estimated, projected, leveled outcomes of the final indicator; n - number of observations.
Determination coefficient shows the share of the variable variable, which is explained by the model, ie
the influence of the factors under consideration. This value returns values between "0" and "1". The closer it
is to the value of "1," the factors that are included in the regression equation justify the action of the results.
An analysis of the significance of the identified model is carried out by checking the "zero hypothesis".
"Equal to the hypothesis‖ H 0 :  1 '   2 '  ...   k '  0 reflects the general value of the regression coefficient.
If the results of the analysis do not deny the "zero hypothesis", then: ― x1 , x 2 ,..., x k The effect of factors
on the "y" is negligible and the overall quality of the regression equation is low. The "zero hypothesis" is
checked using a dispersion analysis and is called "zero hypothesis" Н0:Dфакт=Dқолдга alternative hypothesis
Н1:Dфакт>Dқолд is expressed in the style of To check these hypotheses F- Fisher criterion is used.
The true value of the criterion is determined by the following
n
  yˆ i  y / k
2
R2 n  k  1
formula: F  i 1
 
n
1 R 2 , (9)
  yi  yˆ i  / n  k  1
2 k
i 1
here:
n
  yˆ  y  / k – The factorized dispersion corresponding to a single degree of freedom (the

2
i
i 1
number of degrees of freedom 1=k);
55
  y  yˆ  /n  k  1 – residual dispersion corresponding to a single degree of freedom (the

2
i i
i 1
number of degrees of freedom 2=n-k-1);

n– number of observations;
k - the number of factors (parameters) in the multiplicity of regression equations.
F- The true value of the Fisher criterion (Ftrue) criterion is critical (Fжадв(α; k; n-k-1)) compared with the
value of the. If Ftrue >Ftable If not, then the importance of the identified model. ―Another criterion used to verify
the "zero hypothesis" is "P-Value." The value of "P" is less than "0.05": ―It is possible to deny the hypothesis
that it is zero "and the model defined is significant. In our case, "P-Value"=2,1×10-53 and the impact of the
factors included in the model on the final figure is significant.
The significance of the individual parameters of multivariate regression in the analysis is evaluated using
the Steward's criterion (t-statistics). The true value of the criterion is determined by the following formula:
bj  a 
tb j   ёки t a   , (10)
mb j  ma 
here: bj (a) – regression coefficients (parameters);
mbj (maj)– бу bj (a) parameter default error.
The t-statistics for the corresponding parameters of the regression equation by expression is
compared to the critical point of the distribution of the Stuudent distribution t(α; n-k-1).
If |t|>t (α; n-p-1) the relevant parameter is significant and Н0:bj=0 or Н0:а=0 "zero hypothesis",
which is expressed in the form of economic model.
Additionally, the significance of the parameters of the regression equation can be estimated by the
following simple comparative analysis:
 if t  1 , the regression coefficient is statistically insignificant;
 if 1  t  2 , the regression coefficient is statistically significant;
 if 2  t  3 , the regression coefficient is statistically significant;
 if |t|>3, regression coefficient is statistically significant.
 According to this (n-p-1)>20 and   0,05 cases. Thus, the factors included in the
regression equation may be of high significance, significance, relative importance, and
importance. Based on the results of the analysis, we have highlighted the highlights and
important factors included in our model (3-, 5-, 7- table).
56
3- Table.1- Structure of the model

Result indicator (Y1) - Passenger turnover in the transport (km / km)
Standardization
magan coefficients Standardized t-

Significant Factors p-value
coefficients statistics
Standard
В
error
Константа -24,509 12,552 -1,953 0,123

X1 Total Number of Traffic Accidents 0,013 0,001 0,781 19,577 0,0000
(in million) 4
X2 Total services rendered, bn. 0,00012 0,00036 0,194 3,357 0,028
soums
X3 Investments into fixed capital of -0,001 ,001 -,021 -1,012 0,369
transport services, bln. soums
X4 Volume of paid services in 0,001 0,000 0,104 2,601 0,060
X5 Average annual number of 0,107 0,070 0,055 1,528 0,201
employees of enterprises and
organizations providing transport
services, thousand people
Y1=-24,509+0,013 X1+0,151+0,00012 X2-0,001 X3+0,001 X4+0,107 X5
According to the analysis of the quality and adequacy of the model in model -1 F- The true value of
the Fisher criterion Ftrue=2365,025, as well as the number of degrees of freedom 1=7 and on the deck
2=10 , the table value of the Fisher criterion (degree of significance p=0,95) for Ftable =3,14. Thus, our multi-
factor regression equation is significant (Table 4).
4- Table 1- Criteria for testing the quality and importance of the model
Multiple
correlation Multiplication
Corrected R- Standard error of
coefficient coefficient R- F-true P-value
square measurement
square
R
1,000a 1,000 0,999 0,49607 2365,025 5,0008E-7
―One of the criteria used to verify the "zero hypothesis" ―P-value‖ is accordingly. If ―P-value‖
quantities ―0,05‖ less than its value: ―You can reject the hypothesis that is zero‖, – and the model identified
57
is significant. In our case ―P-value‖=5,0008×e-7 is the effect of factors included in the model on the final
figure is significant.
5-Table. 2- Structure of the model
Result indicator (Y2) ‒ Total transport services milliard sum
Non-standardized
t-
coefficients Standardized
Significant Factors statisti p-value
Стандарт coefficients
В cs
хато
Constant -1951,561 9614,843 -0,203 0,849
X1 Total Number of Passenger 1,519 0,523 0,209 2,903 0,044
Passengers (in million)
X2 Total services rendered, bn. 0,151 0,027 0,579 5,536 0,005
soums
X3 Investments into fixed capital of -0,150 0,468 -0,012 -0,321 0,764
X4 Volume of paid services in 0,564 0,190 0,216 2,972 0,041
X5 Average annual number of -15,278 53,878 -0,018 -0,284 0,791
organizations providing
transport services, thousand
people
Y2=-1951,561+1,519X1+0,151 X2-0,150 X3+0,564 X4-15,278X5
On this 2-model F-Fisher actual value of the criterion Ftrue=722,666, as well as the number of degrees
of freedom 1=7 and on the deck 2=10 , the table value of the Fisher criterion (degree of significance
p=0,95да) for Ftable =3,14. Thus, our multi-factor regression equation is significant (Table 6).
Table 6. 2 The criteria for the quality and significance of the model
Multiple
correlation Multiplication Corrected Standard error of
coefficient coefficient R- F-true P-value
R-square measurement
square
R
0,999a 0,999 0,998 379,99756 722,666 5,3E-6
For 2-model ―P-value‖=5,3E- 6, the effect of factors included in the model on the final figure is
significant.
58
7-Table 3- Structure of the model

Result indicator (Y3) ‒ Gross Domestic Product, Bld. soums
Non-standardized coefficients Standardized t-
Significant Factors p-value
В Standard error coefficients statistics
Constant 35339,932 41629,047 0,849 0,435
X2 Total services rendered, bn. 0,940 0,084 0,467 11,197 9.911E-5

soums
X3 Investments into fixed capital of -4,249 2,074 -0,045 -2,049 0,096
X4 Volume of paid services in 11,487 0,875 0,569 13,136 4.561E-5
X5 Average annual number of -89,886 247,891 -0,014 -0,363 0,732
organizations providing
transport services, thousand
people
Y3=35339,932+0,940X2-4,249X3+11,487X4-89,886X5
Actual value of the F-Fisher criterion in model 3 Ftrue=2536,196, as well as the number of degrees of
freedom 1=7 and on the deck 2=10 , the table value of the Fisher criterion (degree of significance p=0,95)
for Ftable =3,14. Thus, our multi-factor regression equation is significant (Table 8).
Table 8. 3 The criteria for examining the quality and importance of the model
Multiple
correlation Multiplication Corrected Standard error of
coefficient coefficient R is F-true P-value
R-square measurement
the square
R
1,000a 1,000 0,999 1750,75283 2536,196 1,88E-8
On our 3rd model ―P-value‖ = 5,3E-6, the effect of factors included in the model on the final figure is
significant.
Thus, based on econometric analysis of Tables 4, 6 and 8, the following qualitative parameters of
potential demand for transportation services have been identified:
1. In the formation of external demand for transport services, the share of total services in the GDP
volume is noticeably high and the increase in the number of services per unit increases the GDP
by 0.94 units.
59
2. There is a negative impact on all indicators, due to the disproportionate allocation of investments
in the fixed capital of transport services over the years.
3. The average annual number of employees of enterprises and organizations providing transport
services has a positive impact on the Outcome of the "Passenger Passenger Traffic", negatively
affecting the Total Transport Services and Gross Domestic Product.
4. The total number of passengers carried by "Total Transport Services" has a positive impact on
the results and increases in the volume of transport services by 1.5 times.
Conclusion
Thus, based on the analysis of the factors affecting the formation of external demand for the transport
services of the Republic of Uzbekistan, the following conclusions and recommendations can be made:
- Diversification of transport services in the republic should increase its share in gross domestic product
- The balanced development of investments in the area of transport services and over the years should
be based on in-depth analysis based on the current state of the industry;
- The average annual number of employees of enterprises and organizations providing transportation
services is decreasing in the years, which is explained by the automation of management and personnel
activities and their productivity;
- The development and implementation of state regulation measures in line with structural and structural
changes in the demand for transportation services of the republic ensures the effective development of the
transport services market;
- The subjects of the transport services market of our republic should pay special attention to the
development of transport services in the regions, especially in rural areas.
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Conditions and perspectives. Central Asian Survey, 19(2), 281–296. https://doi.org/10.1080/02634930050079363
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61
TOURISM AS A DEVELOPMENT TOOL – A PROPOSAL FOR

GWALIOR, INDIA
Rebecca Jadon1, Dr. Sanjay S. Jadon2
ABSTRACT
In India tourism is naturally a tool for economic growth for it has the basic potential for tourist attraction
and destination development due to its vast and varied natural, cultural, spiritual and built heritage. Yet it
gets only 1.18% of world tourists with 1.88% of world tourism earnings. Conventionally, development has
been seen as industrial or agricultural growth and tourism is seen as an elitist or marginal sector of
economy.
This paper proposes destination development of a historic city as an example of „tourism as a
sustainable development tool‟ for the city and the region‟s economy. The proposal for the city of Gwalior in
central India is based on a dissertation study undertaken by the author for the region. The study explores the
effects of current level of tourism and its expansion and proposes the context of tourism planning therein.
Built heritage and natural heritage in the region is facing dangers of neglect and land pressures.
Development of infrastructure for tourism is seen as a part of upgradation of the city‟s infrastructure which
will promote a sustainable development model for economic growth of the city while providing resources for
heritage conservation of the historic city.
Keywords: Sustainable Tourism, Heritage Conservation, Economic Growth
INTRODUCTION:
Tourism is among the top five sectors of world economy in the new millennium. Tourism contributes
to 10% of the global GDP and provides for 10% of the job market. India currently attracts only 1.18% of
international tourists.6 Tourism in India has immense scope for expansion since it has a rich cultural and
natural heritage providing a wide range of tourist attractions and activities. It is one of the most attractive
industries to develop since:
 its high labour/capital ratio is suitable for a country with more labour force than capital availability
 investment in tourism sector is basically in upgradation of local infrastructural facilities
 tourism can act as an impetus to the service sector of the local economy
 tourism is one of the lowest environmental polluters among industries and in fact planned tourism
development can foster natural and cultural heritage conservation
But, comprehensive planning for tourism is necessary primarily because:
 It is a complicated multi-sectoral fragmented activity and therefore needs an integrated approach.
1
Professor, School of Architecture, ITM University, Gwalior (M.P.), India
2
Professor, Department of Architecture, M.I.T.S., Gwalior, (M.P.), India
62
 Tourism needs marketing and therefore needs planning of judicious matching of products and
market.
 Planning is necessary to determine the optimum type and level of tourism that will not result in
environment degradation or socio-cultural problems and to utilise tourism as a means to achieve
environment and cultural conservation objectives.
 Sustainability aspect :- The right type of planning can ensure that the natural and cultural resources
for tourism are indefinitely maintained and not destroyed or degraded in the process of development.
CASE STUDY REGION:

Herein a case study of a historic Indian city is taken to put forth the idea of tourism as a sustainable
development tool. Gwalior is a historical city with a population of over a million in central India lying 317
kilometres south of Delhi. There are a number of places of cultural heritage and rich natural environment
near Gwalior, some of which are endangered due to neglect and lack of resources. Because of its proximity
to Delhi and Agra, its easy accessibility from most parts of India and its range of tourist attractions, Gwalior
region has a high potential for tourism development.
Geographical and historical background: Herein the Gwalior tourism region has been broadly
delineated with respect to three major parameters of cultural similarity, accessibility and administrative ease.
The region includes the districts of Gwalior, Morena, Bhind, Datia, Shivpuri, Guna and part of Tikamgad of
the central province of Madhya Pradesh. This region bound between the rivers Chambal, Betwa and Sind
and their tributaries has a distinct entity. The Chambal valley has a range of geological characteristics like
sandy ravines, low hill ranges, forests and fertile plains. The region has sites showing evidence of the Upper
Pleistocene age and is a goldmine for archaeological finds to be yet explored. The region abounds with tales
of the Mahabharata times, and has been under the Mauryas, the Shungas, the Kushans till the Nagas
overthrew them and established their capital at Padmavati in the 2nd century A.D. The region definitely saw
a Gupta period, followed by the Huns (5th century A.D.), the the Gurjar-Pratihara kings of Kannauj (7th-
9thcentury) and later the Kachhapaghathas, till the Muslim invasions of the 12 th century. Gwalior as seen
today emerged during the Tomar period (15th century) taken over by the Mughals in the 16th and 17th century
and later the Marathas. Since 1766 A.D. Gwalior was a princely state under the Scindias with British
patronage till birth of independent India in 1947.
Economic background: Today Gwalior is a million plus city with its primary function being an
administrative and market centre for the region and an educational centre. The urban centres are primarily
agricultural market centres. Gwalior city additionally has a substantial population in the administrative,
industrial and educational sectors and has the potential to develop further as a major urban centre for
business and tourism sectors. Shivpuri figures as a tourist resort due to the national park here. Orchha, a
small historic settlement, has, other than its agricultural base, a tourism economy which can be greatly
enhanced by a sustainable tourism policy. Chanderi has an agrarian economy with an active handloom
industry which can benefit greatly from a sustained tourist pattern.
With increasing populations and falling productivity of soils the economy needs expansion and
diversification. Currently the major economic problems of the area are unemployment, under-employment
and lack of economic initiatives in the region. Despite an educated work force and ample supply of unskilled
63
labour, opportunities for gainful employment are limited. The negative factors for a slow economy is seen to
be poor infrastructure in terms of power and water supply, deficiencies in law and order, lack of a holistic
approach in economic planning.
TOURISM DEVELOPMENT AS A DEVELOPMENT OBJECTIVE:
In keeping with the national policy, an objective of promoting foreign and domestic tourism to this
region is advocated. Tourism sector can be promoted as a major economic sector of the region, which will
act as an impetus to the conservation of the natural and built heritage of the region.
Economic objectives:
 To promote tourism to boost the economy of the city and region
 To achieve a substantial increase in foreign and domestic tourist arrivals with an increase in the average
stay period
 To promote tourism spending in the region
 To create local employment opportunities in the tourism sector
 To create a sizeable turnover in the tourism sector
Socio-cultural objectives:
 To promote awareness and sense of pride in the history and culture of the region
 To promote conservation of our built and natural heritage as an integral part of urban planning
 To give an impetus to the fine arts, sculpture, traditional crafts and building skills of the region
Environmental objectives:
 To create awareness of the need of environmental conservation in the region
 To undertake specific programs of environmental conservation in the region with respect to water
bodies, their catchments, afforestation of reserve forests and hills.
EVALUATION OF TOURIST POTENTIAL OF THE REGION:
Evaluative inventory:
Given herein, based on a preliminary survey of the tourist attractions in the region, is an inventory of
current and potential tourist attractions and activities with an evaluation of the same. (Table 1) The places of
tourist attractions, the tourist spots, current and potential tourist activities are identified. The direct problems
encountered by the tourist are also identified as a step towards taking steps to make the tourist places more
tourist friendly.
64
TABLE 1 EVALUATION OF PLACES OF TOURIST INTEREST IN THE REGION
PLACE ATTRACTION EXISTING POTENTIAL ATTRACTION EXISTING POTENTIAL EXISTING PROBLEMS

ACTIVITIES ACTIVITIES
FACILITIES
PRIMARY SECONDARY PRIMARY SECONDARY
GWALIOR FORT SIGHTSEEING HISTORY TOURS GUIDE NO SEATING SPACE
SOUND-LIGHT CULTURAL MINIMAL EATERIES

SHOW PROGRAMS
DRINKING WATER
ROCK CLIMBING
GHAUS TOMB SIGHTSEEING ACCESS AREA

DISCOURAGING
JAIVILAS PALACE MUSEUM ARCHIVAL LIBRARY
SCINDIA CHATRIS VISIT TO TOURIST VIEWER MAINTAINED

TEMPLE GARDENS
SHINDE CHATRIS POOR

ROADS/ACCESS
SAROD GHAR MUSIC MUSEUM MUSIC CONCERTS LIBRARY
BAIJA TAL NONE CULTURAL LACK OF

EVENINGS MAINTENANCE
SAGAR TAL RELIGIOUS SIGHT-SEEING LACK OF

FUNCTION MAINTENANCE AND
GREENERY
JANAK TAL TEMPLE SIGHTSEEING/ POOR

PRECINCTS ACCESSIBILITY
BOATING
NEED FOR
CONSERVATION
EFFORTS
CITY SHOPPING LEISURE SHOPPING NORMAL POOR ROADS

MARKET
HERITAGE WALKS TRAFFIC
CONGESTION
WATER PARK/
AMUSEMENT PARK,
ROPEWAY
ORCHHA FORT SIGHT SEEING MUSICAL GUIDES, NEED FOR

COMPLEX PROGRAMS INCREASED GREEN
MUSEUM WALKING COVER
CULTURAL SHOW TOUR
SOUND-LIGHT CASETTE LACK OF EVENING
SHOW HANDICRAFT ACTIVITIES
CENTRE
TEMPLE SIGHT SEEING ENVIRONMENTAL

POLLUTION
PILGRIMAGE
RIVER FRONT GHATS BOATING
HERITAGE LEISURE
HOTELS
SHOPPING
DATIA PALACES SIGHTSEEING/ MAJOR HERITAGE LACK OF

TOWN AWARENESS
MUSEUM
RESORT LACK OF
MAINTENANCE
TEMPLES PILGRIMAGE
SONAGIR PILGRIMAGE LACK OF FOOD

JOINTS
OTHER NEED FOR

BUILDINGS CONSERVATION
65
EFFORTS
HERITAGE LEISURE BOATING, FISHING

HOTELS
CHANDERI FORT SIGHTSEEING SOUND-LIGHT LACK OF FOOD

COMPLEX SHOW JOINTS
HERITAGE WALKS SHORTAGE OF

ACCOMODATION
CULTURAL
EVENINGS
SHOPPING MALL
BUDI CHANDERI PILGRIMAGE SIGHTSEEING POOR ROADS
NEED FOR
CONSERVATION
EFFORTS
TEXTILE SARI SHOPPING ETHNIC FASHION HANDLOOM NEED FOR

INDUSTRY SHOPPING INDUSTRY FORMALISED
SHOPPING FACILITY
SHIVPURI SANCTUARY RESORT WILD LIFE SWIMMING GUIDE LACK OF

WATCHING, ORGANISED
TOURING ENTRY/EXIT
BOAT CLUB HEALTH CLUB LACK OF EVENING

ACTIVITIES
CHATTRI LEISURE CULTURAL POOR FOOD JOINTS
WATER FALL BOATING SOUND-LIGHT

SHOW
DEO-KHO
MORENA - SEHONIYA SABALGAD - CULTURAL TOURS NONE POOR ROADS
MITAWALI PAHARGAD ARCHAELOGICAL CONSERVATION

TOURS EFFORTS NEEDED
BATESHWAR ARCHAELOGICAL LACK OF SECURITY

TOUR, PILGRIMAGE
ATER HERITAGE HOTEL
SEONDHA HERITAGE HOTEL,
SAILING /BOATING
Infrastructure and environment assessment:

Road and rail transport accessibility to Gwalior from anywhere in India is good. Generally delays in
railway schedules and mediocre quality of on-train services are negative factors for the tourists which need
to be tackled on national and regional levels. The national highway from Delhi has been upgraded making
Delhi-Agra-Gwalior highly accessible by road. The Delhi-Gwalior-Mumbai air route can be made more
regular, giving a concerted initiative to tourism development.
Within the region, all the places of tourist interest are accessible by road but the condition of roads and
roadside facilities range from average to very poor which are deterrent factors for the tourist who is travelling
for pleasure within a time constraint. While national highways have been upgraded substantially, other
connecting roads and amenities need to be upgraded. Within the city of Gwalior while all the places of tourist
interest are accessible by road, the condition of access roads need to be upgraded and maintained.
66
Power shortage has been a major disincentive for economic growth in the state. Hence a low power
intensive sector like tourism can be a growth stimulator here. Telecommunication in the region and net
connectivity in the city is good.
In general the environmental quality of this region has not been markedly influenced by urban and industrial
pollution. The major environmental problems are degradation of top soil, degradation and loss of forest
cover, pollution of water bodies and falling of underground water levels due to destruction of forests and
apathy towards environmental conservation. Despite notification of reserved forests there is a general
apathy towards afforestation and conservation of forests which in turn are affecting the water reserves of the
region. City roads too lack sufficient maintenance and greenery.
Steps to overcome infrastructural constraints:
 upgradation and maintenance of rural road network
 completion of planned road network in the city and upgradation and upkeep of the road network through
innovative private financing schemes like advertisement leases, etc.
 Earnest efforts in the field of afforestation and water resource management to conserve and improve the
physical and visual quality of the environment
 Study of scope of power generation through mini-dam structures especially since the irrigation
department has a network of dams and canals in the region.
Analysis of influencing factors:
Based on the above charts on the evaluation of tourist attractions, the factors influencing attraction
of tourists have been identified as below:
Negative factors:
o Weak promotion of the region as a tourist attraction in foreign and local markets.
o Poor condition of roads and hence increase in travel time and lack of comfort.
o Lack of information on secondary tourist attractions of the region .
o Lack of tourist ancillary facilities at tourist sites and lack of leisure activities.
o Lack of security at some potential tourist locations due to isolated location and poor accessibility
o Image of a hostile climate in the domestic market.
Positive Factors :
o Strong image of Gwalior fort and Orchha fort as primary cultural attraction.
o Proximity to Delhi
o Image of Shivpuri national park as a tiger reserve.
Recommended tourism development policy
Tourism carrying capacity for the region is quite high compared to the current arrivals provided the
infrastructure system of roads and accommodation is updated. It is recommended to develop and market
this region as a rich cultural heritage attraction. The thrust has to be to develop the region as packages with
67
alternative destinations and activities. The region has a strong cultural attraction in terms of its forts,
palaces, temples and old towns and natural attractions like wildlife, forests and rivers. Thus cultural tourism
can be supplemented well with convention tourism, resort tourism, leisure tourism, adventure tourism and
eco-tourism to expand the tourist market base and lengthen the duration of stay in the region.
Growth in tourism to the city and region has been rather stagnant over the last few years. (Table 2)
Gwalior, Orchha and Shivpuri together constitute about 14.3% of the total tourist arrivals in the state of
Madhya Pradesh (2001). The state itself receives 9.3% of domestic tourists and only 1.47% of foreign
tourists (2016). 7 Domestic tourist trend has changed to more leisure travellers (72% in 2012) than visiting
relatives or business executives.3 In the study region, the international tourist constitutes about 2% of the
total tourist arrivals and most of the foreign tourists come to Gwalior for a day trip from Delhi. The average
stay of foreign tourists staying here is 1 or 2 days.
In terms of tourist infrastructure, Gwalior has a number of existing hotels and new hotels with over 2000
rooms in 3-star, 2-star and lower grade hotels with medium occupancy figures. As of now holiday-makers
are not the major clientele of the hotels since the number of overnight tourists are few. A tourist‘s activities in
this city are limited to viewing of the historical architectural heritage in the fort and museums. To attract more
tourists and to encourage a longer duration of stay, it is imperative to provide a choice of places to visit and
leisure activities for the tourist such as cultural shows, exhibitions and shopping activities. Packages to
promote longer average stay can result in increased earnings.
TABLE 2 TOURISM FIGURES FOR THE REGION

(Source: Department of Tourism, Madhya Pradesh).
PLACE 2000-01 1998-99 1997-98
Total Domestic foreign Total Domestic foreign Total Domestic Foreign
Gwalior 131499 117524 13975 112086 103024 9062 105289 93260 12029
Orccha 596145 573600 22545 669530 644726 24804 790759 767891 22868
Shivpuri 11960 11810 150 17434 17293 141 18912 18733 179
Primary tourist Centres are: Gwalior, Orchha, Shivpuri

Potential primary tourist centres: Datia, Chanderi
Potential secondary Attractions are: Ater, Seondha, Sehoniya, Kotwar, Mitaoli, Sabalgad, Sultangad,
Narwar, Pawaya, Sonagir, Deogarh, Surwaya,
68
Datia can be promoted as a heritage town with its palaces, medieval streets, beautiful water bodies
can be a boost to its stagnant economy. Tourism promotion to Chanderi can help revive its handloom
industry.
To illustrate with an example, Gwalior fort itself gets about 2.3 lakh domestic tourists and around 9000
foreign visitors annually which is very low as against the heritage value and grandeur of the site and its
carrying capacity. Its main detraction is lack of amenity facility and shady rest places at the fort hill.
Being an educational hub, Gwalior does not lack in skilled human resource; the need is the economic
atmosphere for small and mid level enterprises.
Recommended policy measures:
 Promotion of resort tourism, convention tourism, adventure tourism and eco-tourism
 Promotion of awareness of importance of historical heritage and its conservation
 Promotion of environmental conservation
 Promotion of heritage hotels: Heritage hotels are generally seen as upmarket. Heritage hotels of three or
more grades can be developed to suit a range of budget requirements.
 Creating leisure activities/sports like camping, fishing, horse-riding, camel-riding, mountaineering, safari,
nature treks
 Developing cultural and recreational activities such as city festival, musical nites, folk-art festivals, food
festivals, kite festival, motor rally, heritage walks
 At a secondary stage, archaeological sites of the region can be developed on an archaeological tour for
students and serious researchers.
Recommended measures on tourism development for Gwalior region are detailed in Table 3.TABLE 3
RECOMMENDED MEASURES ON TOURISM DEVELOPMENT FOR GWALIOR REGION
RESPONSIBLE SHORT TERM MEASURES LONG TERM MEASURES

AGENCY
CENTRAL 1. TOURISM PROMOTION AT INTERNATIONAL 1. RECOGNISE TOURISM AS A MAJOR ECONOMIC

GOVERNMENT AND NATIONAL LEVELS THRU‘ TRAVEL SECTOR IN PLANNING & SUSTAINED TOURISM
FAIRS, WEBSITES, TOURIST OFFICES PROMOTION AT INTERNATIONAL AND NATIONAL
LEVEL
2. UPDATED OFFICIAL WEBSITES WITH LINKS
TO ALL MAJOR INDIAN TOURIST RELATED 2. TOURISM STUDIES ON DOMESTIC AND FOREIGN
WEBSITES TOURISM INCLUDING PLACE OF TOURIST ORIGIN,
TOURISM SPENDING
3. COMPLETE FEEDBACK ON OFFICIAL
WEBSITES AND TOURIST OFFICES 3. RAIL PACKAGE CORCUIT FOR AGRA-GWLR-
JHANSI-LALITPUR(CHANDERI)-GUNA-SHIVPURI
69
STATE GOVT. 1. RECOGNISE GWALIOR REGION AS A 1. INCLUDE TOURISM DEVELOPMENT AS A PLAN

TOURISM REGION OBJECTIVE
2. FORMULATE A GWALIOR TOURISM PLAN TO 2. INFRASTRUCTURE UPGRADATION IN TERMS OF

BE INCORPORATED WITHIN THE ANNUAL HIGHWAYS AND RURAL ROADS TO TOURIST
PLANS FOR THE REGION CENTRES
3. UPGRADATION OF NATIONAL HIGHWAYS 3. PROMOTING MOTELS,TOURIST FACILITIES ALONG

TOURIST ROUTES
4. TOURISM FRIENDLY ROAD TAXATION
SYSTEM ON TOUR VEHICLES
5. TRAINING SESSIONS FOR GUIDES AND

TOUR OPERATORS
LOCAL 1. SECURITY PROVISION AT TOURIST SPOTS 1. INFRASTRUCTURE UPGRADATION

AUTHORITY
2. PROMOTION FO PRIVATE SPONSORSHIP IN 2. INCLUDE TOURISM TARGETS IN PLAN
BEAUTIFICATION PLANS AND MONITORING
CONSERVATION
3. NATURAL AND CULTURAL HERITAGE LISTING
3. ACTIVATE CULTURAL ACTIVITIES AT
SELECT TOURIST SPOTS
4. IMPROVE LOCAL TRANSPORTATION

SYSTEM – I.E. ROADS, FIXED FARE
AUTO/TAXI,TOURIST AUTOS, FACILITIES AT
TRANSPORT STANDS.
LOCAL NGOs 1. AWARENESS CAMPAIGNS ON NATURAL & 1. SUSTAINED CONSERVATION CAMPAIGNS

BUILT HERITAGE CONSERVATION AND
2. PROVIDE EXPERTISE IN CONSERVATION STUDIES
TOURISM POTENTIAL OF THE REGION E.G.
AND HERITAGE LISTING
THROUGH SLIDE SHOWS, CULTURAL
FESTIVALS 3. MOBILISING PRIVATE AND PUBLIC SUPPORT FOR
CONSERVATION AND TOURISM STUDIES AND
PROPOSALS
PRIVATE 1. RECOGNISE THE POTENTIAL OF TOURISM 1. TAP THE ECONOMIC SECTOR OF TOURISM
ENTREPRENEUR IN THE REGION AS AN ECONOMIC
2. INVESTMENT IN BASIC INFRASTRUCTURE
SHIP ENTERPRISE AND MOBILISE INVESTMENT
DEVELOPMENT AND TOURIST FACILITIES
AND MARKET
2. SPONSORSHIP OF SELECT TOURIST SPOTS

IN TERMS OF BEAUTIFICATION/
CONSERVATION / MAINTENANCE / BASIC
FACILITIES
3. INVESTMENT IN TOURIST FACILITIES,

RECREATIONAL ACTIVITIES SUCH AS
AMUSEMENT PARKS
70
Economic recommendations:
It is suggested that economic surveys on tourist expenditures can help quantify the economic impact of
the industry on the regional and local economy and help formulate methods to enhance the economic
benefits of tourism. At the macro-level, the hotel industry, the arts and crafts industry and tourist facility
services like transport, tour operators, guides are the major economic recipients of the tourism industry.
It is recommended to provide suitable investment incentives to the private sector to invest in tourism
facility development and conservation efforts at tourist centres. These can include:
 Making suitable land available for tourism facility projects
 Providing basic infrastructure like roads, electricity, water upon the site
 Providing tax rebates, tax holiday for a specific number of years
 Providing single window clearance for project approvals
 Making loans available with easy terms of repayment
 Provision of grants for staff training programs
 Providing flexible development regulations in heritage conservation zones
 Providing incentives for conservation efforts such as flexibility in building regulations, transferable
development rights, property taxation concessions
Environmental considerations and recommendations:

Presently there are no major environmental problems created due to tourism in the region. Minor
problems such as graffiti on walls of monuments, littering of empty food packets and cans need to be
addressed with heritage awareness drives and maintenance systems.The major environmental problems in
the region faced are degrading forests and green cover, falling underground water levels, pollution of water
bodies.
Socio-cultural considerations:
While it is very convenient to state that a specific region or area should be developed for tourism
purposes, its development depends mainly on many factors starting from the political stability of the country,
the law and order situation, climate, hygiene, transport and more importantly the receptivity of the locals and
their attitude towards tourists goes a long way towards making an area a popular destination.
In the considered region, the level of tourism is not very high and the tourist centres are urban or semi-
urban centres. Hence there has been no negative socio-cultural impact due to tourism.
The local residents are quite warm and friendly and tourists generally evince deep interest in the local
lifestyles and culture, thus reinforcing a sense of pride in their culture. The local presence in the tourism
sector is quite low as is the awareness of tourism potential and its benefits in the local community. The tours
and guides operating here are generally from Delhi and Agra agencies.
Recommendations on ways to lessen negative impacts and reinforce positive impacts:-
71
1. Provide for interaction of tourists in the local economy by encouraging shopping, cultural
evenings.
2. Improving the security aspect at tourist centres, especially those away from urban centres
3. Educate foreign tourists to maintain customs of local religious places.
Community involvement at the local level can play a crucial part in the development of tourism of any
region. It is important for a local community to see the positive impacts tourism can have on its city & its
economy:
1. Increased tourism will mean a substantial tourism economy in terms of jobs, sales of items for
tourist consumption, local handicraft industry.
2. Increased tourism will create an impetus and the revenues for conservation of the city‘s heritage.
Conservation is imperative for the city if it is not to lose this rich heritage within the next few years for
growth and development are natural and will destroy the older built forms unless a conscious and pragmatic
conservation policy is followed. While to retain all buildings or areas, as it is, is not a feasible or realistic
approach, positive conservation in terms of safeguarding an existing fine urban environment without
excluding physical changes, modernisation and rebuilding is possible. Conservation of this town can have a
positive commercial outfall in terms of tourism as a prime commercial activity. Conservation here will have to
be for two basic categories: historically and architecturally important structures such as the fort, major
palaces, temples and water bodies and secondly urban street forms and precincts, the methodologies for
both of which will differ. In the first case technical and constructional aspects will be important, whereas in
the second case social and urban planning and urban design concepts will play a vital role.
Perceiving the advantages, it is upto the community and its guardians to promote and provide service
facilities and to foster conservation awareness and programmes.
Local employment generated by tourism: This is classified by types:
 Direct employment - such as in tourism enterprises such as hotels, tour agencies, etc.
 Indirect employment - jobs created in supplying sectors such as agriculture, manufacturing, etc;
 Induced employment - additional persons supported by the spending of income made by the
direct and indirect employees;
 Construction employment - jobs generated in the construction of tourist facilities and
infrastructure, though this type may be temporary in nature.
Multiplier effect: This refers to the stimulus that an external source of income has on an economy.
This effect measures the way in which tourist expenditures filter through the economy and generate
economic activities.
Contribution to government revenues: this includes hotel and other types of tourist user taxes.
In measuring the economic benefits of tourism development of any country or region the amount of
import content of goods and services needs to be checked to allow for balanced growth of the region and
avoid loss of income or high inflation in prices of consumer goods and services for the local residents. To
72
enhance the economic benefits of tourism it is important to strengthen the linkages between tourism and
other economic sectors to promote local employment and entrepreneurship.
But judicious planning, development and management of tourism can not only mitigate the negative effects
of tourism but also aid in conservation of natural environment, sensitive ecological units and built heritage.
The challenge in tourism development is to conserve the physical, social and environmental heritage of a
region, to promote visitors without destroying the intrinsic fabric, to encourage new avenues for income
upgradation for the residents without stifling the local occupations.
It is always a paradigm whether tourism kills heritage or fosters it. It is often argued that it is easier to
conserve a heritage site by keeping people away from it. But it is also true that without intervention many a
heritage site is getting totally ruined due to neglect, ravages of nature and/or effects of industrial/urban
development near it. Tourism helps justify and pay for conservation of heritage sites and areas which is
especially significant for countries with limited financial resources.
Hence it is imperative that tourism development be adopted with stringent environmental protection
measures to realise the benefits of tourism in actuality.
SUMMARY:
Gwalior can be seen as a heritage town which has urban development needs of a modern city be it
in economic opportunities, infrastructure needs, transport solutions, urban amenities. Hence it is very
important to follow a suitable model for development to conserve its cultural heritage, its physical and natural
heritage, and provide sustainable economic opportunities for the region. A sustainable economic model will
provide resources for conservation of its built heritage, promote its arts and crafts, and provide for
environmental conservation measures such as large scale afforestation, water harvesting and small-scale
irrigation and power projects.
This paper underlines the potential in tourism planning for the region of Gwalior. An action plan for its
tourism development can be developed which details the potential of tourism development and
recommended steps to promote tourism herein. Further scope of work lies in the preparation of detailed
landuse planning at tourist centres, specific facility site planning, specific conservation studies in heritage
zones and in financial studies for economic recommendations.
References:
1. Department of Town and Country Planning, Madhya Pradesh., 1975, Gwalior Development Plan 1991.
2. Department of Town and Country Planning, Madhya Pradesh, 1983,.Gwalior Development Plan 2005.
3. Datamatics Consultants, 2013, Annual Report Tourism Survey for the state of Madhya Pradesh.
4. World Tourism Organization, 1994, National and Regional Tourism Planning: Methodologies and Case-studies,
London, Routledge. P.66-71.
5. Special Area Development Authority (counter magnet) Gwalior, 1999, Gwalior-West N.C.R. counter magnet Draft
Plan 2011.
6. World Tourism Organisation,2017, UNWTO annual report 2017.
7. JPS Associates, 2003,Twenty Years Perspective Plan of Tourism for the State of Madhya Pradesh.
8. Government of India, Ministry of Tourism, 2017, India Tourism Statistics 2017.
9. Inskeep Edward, 1991, Tourism Planning - An Integrated and Sustainable Development Approach, New York, Van
Nostrand Reinhold.
73
STUDY OF THE EFFECTIVENESS OF TRAINING AND DEVELOPMENT IN

MANUFACTURING ORGANISATIONS OF MALANPUR, GWALIOR (M.P.)
(WITH SPECIAL REFERENCE TO CADBURY, CROMPTON GREAVES AND
GODREJ COMPANIES)
Dr. Shivani Garg1
ABSTRACT
The study focuses Effectiveness of Training and Development in Manufacturing Organizations of
Malanpur, Gwalior, India. The purpose of training and management development programs is to improve
employee capabilities and organizational capabilities. The aim of the present research is to Analysis the
Present Status of Training and Development Programmes, to Compare the Training and Development
Programme Effectiveness among the Selected Companies and to Compare the Training and Development
Programme Effectiveness between the Managers and Workers of the Selected Companies. The objective
of the study the Effectiveness of Training and Development in Manufacturing Organizations, to Analysis the
Present Status of Training and Development Programmes, to Study the Attitude of Workers toward Training
and Development Programmes,
Keyword : TRAINING AND DEVELOPMENT
INTRODUCTION
Human asset administration sees preparing and advancement as a capacity worried about authoritative
action went for bettering the activity execution of people and gatherings in hierarchical settings. Preparing
and advancement can be portrayed as "an instructive procedure which includes the honing of abilities,
ideas, changing of disposition and increasing more information to improve the execution of employees". The
field has passed by a few names, including "Human Resource Development", "Human Capital Development"
and "Learning and Development".
Learning happens all the time regardless of whether you are completely mindful of it. It is safe to say that
you are a man who neglects to spare your work on your PC all the time? In the event that a power
disappointment happens and you free a few information, do you get the hang of anything? In the event that
you say to yourself, "I should make sure to spare all the more frequently", you have done some learning.
This kind of learning is called accidental learning; you have learned without truly considering it or
significance to. Then again, purposeful learning happens when you take part in exercises with a demeanor
of "what would i be able to gain from this?" Employee advancement expects you to approach ordinary
movement with the expectation of gaining from what is happening around.
Representative preparing and improvement needs to suit your association's unique circumstance, sets
of expectations, work contracts and aggregate assentions. While choosing worker preparing and
1
MPM & IR, UGC (Net), Gwalior (M.P.) India
74
improvement strategies, it is essential to recall the learning procedure. There are numerous approaches to
furnish workers with learning openings.
The "partners" in preparing and improvement are arranged into a few classes. The supporters of
preparing and advancement are senior administrators. The customers of preparing and advancement are
business organizers. Line directors are in charge of training, assets, and execution. The members are the
individuals who really experience the procedures. The facilitators are Human Resource Management staff.
What's more, the suppliers are pros in the field. Every one of these gatherings has its own particular plan
and inspirations, which now and then clash with the motivation and inspirations of the others.
The contentions that are the best piece of profession results are those that occur amongst
representatives and their supervisors. The main reason individuals leave their employments is struggle with
their supervisors. But then, as creator, work environment relationship expert, and official mentor, Dr. John
Hoover[7] brings up, "Enticing as it may be, no one at any point improved his or her vocation by making the
manager look doltish." Training a representative to coexist well with expert and with individuals who engage
different perspectives is outstanding amongst other assurances of long haul achievement. Ability, learning,
and aptitude alone won't make up for a harsh association with an unrivaled, peer, or customer.[8][9]
Numerous preparation and improvement approaches accessible for associations are proposed
including: at work preparing, tutoring, apprenticeship, reenactment, electronic learning, teacher drove
classroom preparing, modified self-guideline, contextual investigations/pretending, precise occupation turns
and exchangesand so on.
CADBURY
Most firms don't have a decision regardless of whether it ought to assess its work force and their
execution of the procured faculty will be assessed by somebody at some point.
The approach of the administration towards workers in the interfaces like examination and reward
schemes, allowing representatives in the interfaces like evaluation and reward plans, permitting employees
to take an interest in the hierarchical issues and so on, is likewise deciding the employee satisfaction. This
organization has set worker of the year grant and so forth, guarantees positive management approach.
These methodologies have made the representatives to have a decent view over their activity.
This is a factor firmly identified with the higher request needs of the representatives on their personal
development. Numerous individuals like a testing work, since that guarantees them to think and experience
Cadbury is the most favored brand than different brands in India and DairyMilk is the most favored item
from Cadbury.
Crompton Greaves
Every company should be fully committed to the continuous development of its staff, inthe s ame wa ys
a s we co n ti nuo us l y de ve lop ou r se rvic es . T his will be a ch ie ved b y helping all staff identify and
meet their own job and business related development needs.This policy will ensure that we have the
adaptability and flexibility to thrive and succeedas a business. To do this, all line managers, through
the Performance Review process,will
 Ensure that staff have a level of knowledge and skill to fully perform their role
75
 Encourage staff to develop within their current role

 Look for potential, and find ways for staff to demonstrate potential
 Recognize and reward staff development (utilizing it wherever possible)
 Create a learning culture by providing opportunities for learning
Equal opportunities
All staff are entitled to and can expect to receive training they need to carry out their current
role. This includes seconded, fixed-term contract or short-term contract staff. Permanent employees can
expect to benefit from further commitment for each individual to devote at least 5 days a year towards
training and development. First priority will betowards job-related training, but we will also encourage
individuals to undertake personal development training. This may entail taking professional qualifications;
undertaking research into a particular field of interest or experiencing a particular aspect of another job in
order to gain an insight into the role and fuller understanding of the work. Training should not be viewed
purely as ―attending a training course‖. There are a variety of different methods that can be used to help
train and develop individuals and Personnel Services will be happy to help individuals and managers
select the most appropriate method. For example, using open learning materials; computer-based
packages; videos or CD-ROMs; e-learning; and reading literature, to name but a few.
GODREJ
Established in 1897, the Godrej group has grown in India from the days of the charkha to nights at the
call centers. Our founder, Ardeshir Godrej, lawyer-turned-locksmith, was a persistent inventor and a strong
visionary who could see the spark in the future. His inventions, manufactured by his brother Pirojsha Godrej,
were the foundation of today s Godrej empire. One of India s most trusted brand, Godrej enjoys the
patronage and trust of over 400 million Indians every single day. Our customers mean the world to us. We
are happy only when we see a delighted customer smile With 7 major companies with interests in real
estate, FMCG, industrial engineering, appliances, furniture, security and agro care to name a few our
turnover crosses 2.5 billion dollars. You think of Godrej as such an integral part of India like the bhangara or
the kurta that you may be surprised to know that 20% of our business is done overseas. Our presence in
more than 60 countries ensures that our customers are at home with Godrej no matter where they go. With
brands you can believe in, service excellence you can count on and the promise of brighter living for every
customer, ³Godrej knows what makes India tick today.
(i) Objectives
The present study attempts to Effectiveness of Training and Development in Manufacturing
Organizations of Malanpur, Gwalior, India systematically-specially the trainees who are attending the above
industries based training course. The different step in training and development process. The purpose of the
need analysis i.e. training need assessment done in the industries, the infrastructural design step, the actual
content of the training programme, objective of the training courses, their fulfillment, how the selection of
trainees are done in the industries, the trainers, perception in training process, training methodology, the
implementation, training programme effectiveness, evaluation of training programmes, trainers perception in
the training process.
76
The following are the main objectives of the present study :

1. To Analysis the Present Status of Training and Development Programmes,
2. To Compare the Training and Development Programme Effectiveness among the Selected
Companies,
3. To Compare the Training and Development Programme Effectiveness between the Managers
and Workers of the Selected Companies.
(ii) Hypotheses:
1. There is no difference in the effectiveness of T&D program of Cadbury and Crompton Greaves.
2. There is no difference in the effectiveness of T&D program of Godrej and Crompton Greaves.
(iii) Research Design :

The study was empirical in nature where survey method was used to collect the data. 2X2 factorial
design was prepared for comparing the T&D effectiveness among the various organization.
(iv) Sample Design :
Sampling is a short-cut alternative to studying all people, all groups, all communities or all areas. A
sample, as the name implies, is a smaller representation of a large whole. A section of the population
selected from the latter in such a way that they are representative of the universe called a sample. A single
member of a population is referred to as a population element. When some of the elements are selected
with the intention of findings out something about the population from which they are taken, that group of
elements is referred as a sample and the process of selection is called sampling.
A sample design is the theoretical basis and practical means by which we infer the characteristics of
some population by generalizing from the characteristics of relatively few of the units comprising the
population.
Methods of Sampling
A number of factors such as nature of the problem, size of the universe, size of the sample, availability
of finance, time, and personnel etc. would influence the selection of a particular method of sampling. Each
method of sampling has its own specialty.
Among all the above sampling techniques purposive sampling techniques is used in my study,
keeping the purpose of the research work in mind. Those units are selected which have well established
training and development programme. The proposed study is regarding large industries in Malanpur area.
Nearly twenty industries in Malanpur areas are those manufacturing units which are not sick. Out of these
units four large manufacturing units are selected by using purposive sampling method as they have efficient
and effective, Training and development programme in organization. They are:
(i) Cadbury India Ltd.,
(ii) Godrej Soaps
77
(iii) Crompton Greaves

There were 350 employees in Cadbury, 240 in Godrej and 250 in the Crompton Greaves. The
organizations have employees in the average age group of 30-45 years. Sampling element was individual
employee from each Company. In all 287 questionnaires were distributed and 234 were returned back.
Finally, 200 questionnaires were used for analysis which includes 40 trainers and 160 trainees. To collect
sample non-probability purposive sampling technique was used.
The instruments for the study were consisted of self-designed questionnaires to solicit responses from
the respondents. In all three questionnaires were prepared to assess the responses. Firstly, the responses
of the trainers and trainees were taken on multiple choice questionnaires. Then a questionnaire on a likert
type scale of 1 to 5 where 1 represents minimum importance and 5 represents maximum importance was
given to the trainees to evaluate the efficacy of T&D programs. Questionnaire prepared for the trainer was
consisted of 17 items where multiple choice questionnaire for trainees was comprised of 42 statements.
Second questionnaire prepared for trainees was comprised of 24 questions.
(v) Data Analysis :
After the data was collected the questionnaire was standardized through three methods. First of all
to check consistency of the questionnaire item to total correlation was applied. The reliability of the likert
type instrument was assessed via the calculation of coefficient alpha by using SPSS Software. As in the
case of reliability, all Likert scale items were also used to empirically construct validate the instrument
through the use of a principal component analysis. To compare the Training and Development Effectiveness
among the Companies t-tests were applied.
Results of t-tests
S.No. Items Calculated Value Degree of Hypothesis
Freedom
Accepted/Rejected
1 between Cadbury 0.028913 n1+n2-2 = 78 Accepted
and Godrej
2 between Cadbury 0.036371 n1+n2-2 = 78 Accepted

and Crompton
Greaves
3 between Godrej and 0.855796 n1+n2-2 = 78 Accepted

Crompton Greaves
FINDINGS :
 t-test between Cadbury and Godrej: The results of fourth t-test also fail to reject the fourth
hypothesis which states that there is no difference in the T&D effectiveness of both the
78
companies as the calculated value of t was 0.028913 which is less again than the critical values
1.96 at 5% level of significance.
 t-test between Cadbury and Crompton Greaves: The values of fifth t-test also accept the fifth
hypothesis as the calculated value (0.036371) was again less than the critical value i.e. 1.96 at
5% level of significance.
 t-test between Godrej and Crompton Greaves: The values of sixth t-test also indicates the
acceptance of the sixth hypothesis because the calculated value (0.855796) was again less that
the critical value i.e. 1.96 at 5 % level of significance.
It is very much clear that both the trainers and trainees in the Training and Development Programmes in
the organizations were clear that the evaluation is very vital and it is done very systematically in the Training
and Development Programmes. It is the true measurement of participant knowledge acquired during the
T&D programme. Evaluation must therefore be as comprehensive as possible, providing some ―reading‖ on
the contribution training makes to the organization as a whole. Moreover evaluation should influence future
training and training related decision and actions.
SUGGESTIONS :
 In this era of ―Open Economy‖ and ―Global Village‖ industries can not remain aloof. The coming
challenge for the industries is to increasingly modernize and vigorously venture the globe to tab the
market.
 Industries has to train and retrain its personnel to compete the challenge ahead. It has to meet the
HRD targets. Training and Development area has to be taken care seriously.
 The training institutes should get modern audio Visual Aids like LCD Projector, Multimedia,
Computers, Videomatic Slide projectors, Digital photocopying machines, Laser Printers etc. With
this modernized infrastructure, organizations will be capable of widening its Training base to cater
the training needs of industries.
 Industries need to realize that by utilization of the innovation in information technology in Training
and Development Programme will result in increased learning, reduction in learning time, reduced
cost of training, increased employee productivity, increased management efficiency, upgradation of
skills at all level, changes in attitude of work force and increased management efficiency.
REFERENCES :
 Beach, D.S. (1975), “Personnel : The Management of People at Work”, pp 375-76 and 484.
 Chakraborty, Manishankar (2009), “Training and Development (An Essential Review)”, HRM Review (Post
Separation HR) ICFAI University Press, Hydreabad, pp 63-65.
 Craig, R.L. (1996), The ASTD Training and Development Handboo,. A Guide to Human Resource Development,
McGraw-Hill Professional.
 Imitating Models : A New Management Tool”, Business Week, May 8, 1978, pp 119-120.
 Ivancevich, J.M. (2004), “Human Resources Management, Tata McGraw–Hill Publishing Company Ltd., New Delhi.
 Leslie, E. and Lippit, Gorden L. C. (1966) “Learning Theories and Training” Training and Development Journal, pp.
10-19.
79
A CASE STUDY OF INITIATIVES TAKEN BY GOVERNMENT IN

DEVELOPMENT OF HUMAN RESOURCES TOURISM IN INDIA
Saurabh Dixit1
ABSTRACT
Present paper is compilation of efforts by government to create, develop awareness among people
working in tourism, travel and hospitality sector through short term training programmes. Government has
designed and implemented many short term training programmes in last 10 years i.e. Capacity Building for
Service providers ( CBSP), Hunar Se Rozgar Tak ( HSRT), Training for people working at PRASAD circuit
destination, Guide training programs etc.
Before also, government had many credits in the account like: Marco Polo, DONER etc. Through these
programmes a number of people (not having specialized or subject based training) are covered and trained
through these programmes.
These programmes have long term impact on tourism, travel and hospitality software. It helps to change
image of the destination or country. Present paper is a case of initiatives taken by the government in this
area.
Objectives
a. To identify initiatives taken by government towards tourism training ( short term)
b. To understand need of training.
Background
Education and training is an essential requirement to develop any sector. Tourism and travel is a part of
service sector. It is important in the context of growth of our country. After realizing this, government has
invested large amount of money on the development of software for travel agencies, hotels, events,
convention centres etc. Government has also making efforts to identify and train people or workforce
working in tourism at many popular destinations.
There is large traffic of domestic tourist beside foreigner also visit pilgrimage centers since ancient time.
An initiative is taken to train them about tourism and various other aspects for the benefit of country.
Training programmes in the field of hostel management were initiated in 1962 by the establishment
under the department of Food, Ministry of Agriculture. Indian Institute of Tourism and Travel Management
was established in 1983 at New Delhi under Ministry of Tourism, Govt. of India. Later on many institutes/
departments in various Universities started in the area of hospitality, tourism, travel and events. NCHMCT
was started in 1982 to advise the authority co-ordinated development of hotel management education,
affiliate institutes and run courses in hotel management, award certificates and diploma and prescribe
educational qualification. (http://tourism.gov.in/human-resource-development on 5th June‘2018).
1
Nodal Officer, IITTM, Gwalior-474011 e-mail: [email protected]
80
Introduction
Ministry of Tourism, Government of India has been organizing many educative and training programmes
for people working in the industry. These programmes are from 04 days to 03 years. Short term programs
are mainly focused on know how skills to path makers working in the tourism industry and directly
associated with the tourists. These programmes are mostly conducted at the destination itself to avoid
practical hassles.
These short term programmes are Hunar Se Rozgar Tak, Capacity Building for Service Providers etc.
for people working in the industry. Educational programs are run by IITTM (05 campuses), IHMs (at various
locations in the country), Food Craft Institutes (FCIs) and many other intuitional set ups across the country.
Image 1
Tourism Training
Tourism
Tourism is a multifaceted activity. (Dixit Saurabh, 2013). It is perceived by many in different ways.
Tourism got recognition as a business in mid 20th century. Tourism in related to travel from unknown to
known. Many travels many times for many objectives. Tourism creates anxiety to explore the gap between
known to unknown.
Tourism vis a vis employment
Tourism is among highest employment providing industries all over the World. It provides about 235
million jobs in the year 2010. It is about 8% of global employment. It is expected to generate 9% of the total
GDP. Tourism industry employs about 12 million people in European Union (EU). It is the major employer of
women. It attracts young work force. But, jobs are less stable then other sectors. High seasonality factor is
partly reflected in tourism employment (in EU). (Error! Hyperlink reference not valid. on 5th June‘2018 and
Error! Hyperlink reference not valid. accessed on 5th June‘2018)
81
There are good employment opportunities in tourism sector in India.

Training set up in India
There are many training institutes in the country. These institutes conduct BBA, BTM, MBA (TA), MTM
and MA (Tourism), Ph.D. and Hotel Management courses. Government established Indian Institute of
Tourism and Travel Management (IITTM), IHMs, FCIs, National Culinary Institute, National Institute of
Tourism and Hospitality, Hyderabad. These courses are also conducted at many universities in the country
like: Kurukshetra University, Panjab University, HNB Garhwal University, Bundelkhand University, NEHU
Shillong, H P University etc.
Universities have tourism and hospitality courses.
These universities and institutes are running short term courses also.
Source: By the author

Training programmes at a glance
These training progarmmes are designed for people working in the industry. Most of the programmes
are implemented at the destination. Majority of these programmes target youth.
Hunar Se Rozgar Tak
Ministry of Tourism launched HSRT programme in 2019-10 for development of knowhow in the youth of
18 to 28 age group through Indian Institute of Tourism and Travel Management, Institute of Hotel
Management, Food Craft Institute (FCI) of India and India Tourism Development Corporation. It‘s duration
was 6 to 8 weeks. It was free of cost for applicants. About 5610 people were trained in 2009-10. It grew up
to 6981 in the year 2010-11.
82
Year Applicant
2019-10 5610
2010-11 6981
2011-12 12191
Budget for HSRT

Year Budget Allocated
2009-10 12 crore
2010-11 17 crore
2011-12 25 crore
2012-13 50 crore
Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=87115 accessed on 4th June‘2018

Capacity Building for Service Providers
Capacity Building for Service Providers (CBSP) is a scheme launched by Ministry if Tourism,
Government of India in 2009. Duration of training programme is 4-6 days. There is a segment of people
work at Railway stations, Hotels, Police Personnel, Immigration staff, Coolie, Taxi drivers etc.
This training is focused on behavioral aspects, cleanliness, etiquettes, manners, cooking, service, basic
nutrition value, first aid, client handling techniques etc.
These training programmes were implemented through IITTM, IHMs, FCIs. This programme is
conducted in the institutes mentioned above in their infrastructure.
(http://tourism.gov.in/scheme-capacity-building-service-providers-institutes accessed on 05th June‘2018)
Swachhata Action Plan (SAP)
Swachhata Action Plan (SAP) is an optimistic project of Ministry of Tourism, Government of India. Under
this progarmme ministry conducted various activities for 1. Tourists 2. School/ colleges 3. Stake holders at
450 destinations. Tourists were made aware about cleanliness through play, nukkad natak etc. Ministry
covered around 2,34,000 tourists through this programme.
Training of Priests and/or people working at selected destination under PRASAD circuit
Government planed a programme for 04 days training at various places like: Varanasi, Mathura, Ajmer,
Amritsar etc. under PRASAD circuit to create awareness among people working there and catering support
to the tourists visiting these places. This training is offered free of cost.
Second phase of SWP will start from June‘2018. More than 1000 places will be covered under this activity.
83
Diagram : Swachhata Action Plan- Activities
Guide Training Programmes

Government has been working regularly to trained new tour guides and re-train them to ensure
qualitative services at various tourist destination. Applicants are trained about guiding techniques, product
knowledge and customer handling. Guide training programme was organized form 5th Sep. to 7 March‘ 2016
for 202 candidates at IITTM. Many states have their own mechanism to train local guides/ monument
guides.
MARCO POLO
Marco Polo was organized for students of other countries. These students were given exposure to
Indian culture, Yoga and Indian products.
Development of North Eastern Region (DONER)
DONER programme was organized for students from North East states. Many students are serving in
the industry and have their own start ups.
Impact of training
It was found that majority of people feel that these training programmes are good for the health of
tourism software. People realized that they are having capacity to change the destiny of destination by
displaying good image and remarkable affection with the tourists. Tourists remembrance is depend on the
people working there.
One students after training started working as location manager for Film Industry. He is happy with the
output of training.
84
Diagram : Impacts of training
SWOT
These training programmes can be analyzed using SWOT analysis.
Strengths Weaknesses
 No expenses at the end of participants  Duration is less
 Practical based training  Requirement of resource persons specially
trained for these programmes
Opportunities Threats
 Facility to join reputed government  Declared time to time
institutes.
 One time opportunity for participants
 Availability of funds and government
concern about development of Human
resources in this area.
Benefits of training
After training participants realized importance of tourism. They got some idea about people management
in tourism (PMT), carrying capacity, sustainability, Tourism software and how to serve others. They felt
about significance of empathy in tourism and hospitality.
Many people/ participants working in the industry got formal training to cook dishes, about housekeeping,
check in check out etc.
85
Diagram : Benefits of training in tourism, hospitality
Summary
There is growth in training activities in qualitative and quantitative terms in last 10 years. Government
took initiative to train Priests (PRASAD circuit), Hotel staff (HSRT), Taxi drivers, Portars, Auto Drivers
(CBSP and SWP) in last few years.
These training programmes must be on the regular basis, so that man power can be targeted on large
scale and given training repeatedly time to time.
Key words
 Sustainable
 Tourism Software
 Training Establishments
 People Management in Tourism
 Carrying capacity
 Multiplier effect
References
 Dixit Saurabh (2013), Introduction to Tourism and Hospitality, APH Publishing Corporation, New Delhi
 http://tourism.gov.in/scheme-capacity-building-service-providers-institutes accessed on 05th June‟2018
 th
http://pib.nic.in/newsite/PrintRelease.aspx?relid=87115 accessed on 4 June‟2018
 https://www.google.co.in/search?q=tourism+training&source=lnms&tbm=isch&sa=X&ved=0ahUKEwjU3arOpLzbAhU
th
Io48KHbfkB0wQ_AUICigB&biw=1280&bih=918#imgrc=pvM2oV_FwYIPFM: accessed on 5 June‟2018
 th
http://tourism.gov.in/human-resource-development on 5th June‟2018 on 5 June‟2018
 https://www.google.co.in/search?biw=1280&bih=918&ei=SmYWW9GDGczmvgSI-
K7ABA&q=employment+in+tourism+industry+&oq=employment+in+tourism+industry+&gs_l=psy-
ab.3..0j0i22i30k1l9.2392.9653.0.10036.62.35.0.0.0.0.325.4743.0j22j5j1.28.0....0...1.1.64.psy-
th
ab..45.1.325....0.i0pZgh3u2B0 on 5 June‟2018
 (http://ec.europa.eu/eurostat/statistics-explained/index.php/Tourism_industries_-
th
_employment#Tourism_creates_jobs_for_women accessed on 5 June‟2018)
86
TOURISM & CLEANLINESS ARE INEXTRICABLY LINKED: A SNAPSHOT OF

CLEANLINESS DRIVE IN JAISALMER, RAJASTHAN
Divya Talreja1
ABSTRACT
“A Clean India would be the best tribute India could pay to Mahatma Gandhi on his 150th Birth
Anniversary in 2019”, said Shri Narendra Modi as he launched „Swachh Bharat Abhiyan.‟
Swachh Bharat Abhiyan is a National level campaign by the government of India covering 4041 statutory
towns to clean the streets, roads and infrastructure of the country. It is rightly named as mission and not
simply a scheme.
In spite of being a highly spiritual nation, India tops the world in filthiness. The importance of Clean India
is increasingly felt for boosting tourism, which is a key factor in economic development and employment
generation. One aspect that has impacted tourism in our country relates to hygiene. Cleanliness and
hygiene are universally regarded as indispensable existential norms that must inform and permeate all our
actions. However a consciousness in terms of education, demonstration and training needs to be created to
ensure that these norms become part of a national psyche, at home and outside. Awareness is to be
inculcated into the tourists that the onus of keeping a tourist place clean is equally a duty of tourists as it is of
the residents.
The Ministry of Tourism, Govt. of India, therefore has visualized Clean India so it had decided to evolve
a comprehensive strategy to effect cleanliness, specific to tourist destination, under the initiative „Swachhta
Action Plan‟ which will employ a balanced approach towards persuasion, education, sensitization and
training for achieving its goal. So the Ministry of Tourism had involved Indian Institute of Tourism and Travel
Management to implement the action plan across the country.
Having identified the stakeholders at the grass root level (unorganized sector) like tour guides taxi
drivers, porters, shopkeepers, travel agents, local community, etc., to be one of the major wheels on which
Indian tourism industry operates. This paper discusses how tourism and cleanliness are inextricably linked
with each other and also showcases need for sensitization on cleanliness and hygiene for enhancing the
destination image for surge in tourist arrivals at Jaisalmer (Rajasthan). It also discusses about the
challenges faced in the implementation of action plan by IITTM and its possible solutions.
Keywords: Swachh Bharat Mision (SBM), Stakeholders, Destination Image, Swachhta Action Plan
(SAP), IITTM
1
Research Scholar, School of Studies-Tourism and Travel Management, Jiwaji University, Gwalior, Madhya
Pradesh (India) Email: [email protected]
87
Introduction
―Swachhta‖ is considered as one of the pillars of tourism as a clean tourist place is a more sustainable
tourist place in the longer run and shall attract investment, good health and a sense of pride amongst the
local residents and a sense of satisfaction amongst the tourists. A clean city also leads to increased property
values, higher tourism growth, greater community pride and less destructive behavior. A neat and tidy
environment may also lead to good behavior by the residents thereby greater tourist satisfaction levels.
Foreign Tourist Arivals (FTAs) during 2017 were 10.18 million with a growth of 15.6% over same period
of the previous year. During 2016, FTAs were 8.8 million with a growth rate of 9.7% over 2015. In the year
2016, there were 5.77 million arrivals of NRIs in India, with a growth rate of 9.7% over 2015. ITAs include
both FTAs and Arrivals of Non Resident Indians (NRIs). In the year 2016, there were 14.57 million
International Tourist Arrivals (ITAs) in India, with a growth rate of 9.7% over 2015. Foreign Exchange
Earnings through Tourism (FEEs) during the period 2017 were Rs.1,80,379 crore with a growth of 17% over
same period of previous year. The FEEs from tourism in rupee terms during 2016 were Rs.1,54,146 crore
with a growth rate of 14.0%. (Annual Report 2017-18, MoT, GOI)
This initiative envisages a vision of Clean India and to bring about an improvement in the general quality
of life of Indians by promoting cleanliness and hygiene. The vision is quite comprehensive and it has a
potential to bring a significant improvement in Indian society, economy, polity and environment. Adequate
personal and environmental cleanliness has a major impact on the image of India and the tourism sector,
where the first impression of a visitor is often his lastThe origin of cleaning campaign was started in 1986
which is called as Central Rural Sanitation Programme (CRSP) and Total Sanitation Campaign (TSC) , then
June, 2003 Nirmal Gram Puraskar, then in 2012 Normal Bharat Abhiyan (NBA) and finally comes Swachh
Bharat abhiyan in 2 October, 2014. Improved sanitation and cleanliness of tourist spots were among the
major objectives of the Swachh Bharat Abhiyan and the mission has undertaken several initiatives to
improve the sanitation and cleanliness conditions of some of India‘s major tourist spots. In 2016, all 3,686
monuments of national importance and under the protection of the Archeological Survey of India (ASI) were
declared polythene free zones to reduce waste disposal at such sites. . The improvement in India‘s ranking
from 52 to 40 (The Travel & Tourism Competitiveness Report 2017, WEF) can also be attributed to how
increased focus on cleanliness in tourist places has resulted in cleaner tourist spots across India under the
Swachh Iconic Places (SIP) initiative. Considering the importance of ―Swachhta‖ in tourism sector, Ministry
has framed its “Swachhta Action Plan” involving 3 different activities of creating cleanliness awareness
among tourists, students, teachers, school/college staff, stakeholders of tourist centers, pilgrimage centers,
famous archaeological monuments etc. Each activity was implemented at 150 places in selected 15 states
during 2017-18.
The Ministry of Culture and Tourism has also collaborated with PSUs in implementing Swachh activities
under their corporate social responsibility (CSR) scheme. Union Minister M Venkaiah Naidu on May 4, 2017
released a set of four story books for children to create awareness regarding cleanliness among them. Titled
‗Swachh Jungle ki kahani – Dadi ki Zubani‘, the books were published in 15 languages so that the
cleanliness message could be reached out to maximum children.
According to UNWTO Tourism Towards 2030, the number of international tourist arrivals worldwide is
expected to increase by an average of 3.3% a year over the period 2010 to 2030. It is expected that the rate
of growth will gradually decrease over time, slowing from 3.8% at the beginning of the period to 2.9%
88
towards 2030, but it should be noted that this is on top of growing base numbers. In absolute numbers,
international tourist arrivals will increase by some 43 million a year, compared with an average increase of
28 million a year during the period 1995 to 2010. At the projected rate of growth, international tourist arrivals
worldwide are expected to reach 1.4 billion by 2020, and 1.8 billion by the year 2030.
Following activities were to be undertaken in the Swachhta Action Plan (SAP):

 Awareness modules in forms of pamphlets, booklets etc. were printed designed and customized as per
the local demographics. This typically included highlights of the ethnic, historical & archaeological
heritage of the area to inculcate a sense of pride and ownership amongst the tourists.
 Highlighted the physical, social and economic benefits of cleanliness and sanitation to the tourists.
 Campaign theme related banners and posters were put up at various public places in various
languages. For these places like railway stations, bus stops, toll posts (nakas), monuments and
prominent shopping areas were chosen.
 Campaign theme related mini posters, leaflets, pamphlets, bag stickers were distributed to the tourists
and special attention was paid to the children accompanying the tourists to target the future generation
for sustainable impacts of the campaign. The tourists encouraged to paste the campaign themes
related stickers on their bags for greater visibility and memory imprint.
 Cleanliness drives organized at various monuments of tourist importance. The tourists were also
encouraged to actively participate and participants shall be rewarded, e.g. ―I am a Responsible Tourist/
Cleanliness Hero‖ badge, for greater motivation and sense of pride in the campaign.
 Campaign theme based Nukkad Nataks, Flash mob, small plays, cultural shows etc. were to be
showcased at the tourist places with the help of local NGOs, drama groups, local schools and colleges
etc.
 Focus group interactions on the themes were to be organized at places of tourist importance for
sensitization and awareness.
89
 Audio - Video shows on cleanliness and sanitation were developed (or rights purchased of existing
audio/video resources) in various languages and show cased for greater impact as visual impact is
supposed to be a greater impact.
 Small quick quizzes were undertaken for greater involvement of the students and winners were
awarded with some token memento etc. Participants are also given some small memorabilia like a key
chain, pen, hand fan, cap etc. for inciting greater participation and involvement.
 Training programs on the themes conducted for the tour managers, coach/ taxi drivers, helpers,
security, sanitation and other staffs of the monuments.
 Administration of Swachh Bharat and Segregation Pledge to all the tourists, stake-holders, volunteers
etc. involved and a signed copy was given back to the pledge taker for remembrance and sustainable
impact.
The above activities were conducted by the trainers/coordinators of IITTM and the project associates
hired along with the volunteers (10-15) from various campuses of IITTM/other nearby institutions. For certain
activities volunteers of various agencies and NGOs were also engaged. Active assistance and involvement
of local/state bodies sought for far reaching impacts.
Tourism Image of Jaisalmer

Jaisalmer is one of the largest foreign tourist attractor districts in the Rajasthan. Per year about 276,887
tourists visit the district, out of which about 100,000 tourists are foreigners. Some of the tourist attractions in
the Jaisalmer are:
 Jaisalmer Fort & inside fort-Jain Temples, Royal Palace & two heritage havelis (haveli shreenath,
haveli suraj)
 Patwa Havelies.
 Salim Singh‘s Haveli.
 Nathmal‘s haveli.
 Mandir Palace (Tazia Tower).
 Gadsisar Lake.
 Govt. museum & the folk museum.
 Thar desert
 Bada Bagh
 Lodhruva
 Akal Wood Fossil Park
Every year Desert festival is being celebrated for the tourists. Ramdevra is also a big attraction for
the Baba Ramdevji's pilgrims. Every year on Mahshivratri in Myajlar Khyala math held festival. Shree Alakh
puri ki samadhi in jhinjhinyali is big attraction of Udaisinghont Bhati rajput. According to Rajasthan Tourism
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Department Annual Progress Report 2017 – 18, Tourist Arrivals at Jaisalmer during 2016 were 4, 50,434
(Domestic and International) and during 2017 were 6, 16,606 (Domestic and International).
Tourism image of India has been kaleidoscopic with its general image and it has emerged as a must-see
destination. The pre and post-trip perceptions of tourists about India as a tourist destination differ as it has
both positive and negative side.
Positive Image Negative Image

a. Inexpensive destination a. Lack of awareness
b. Rich cultural heritage b. Unhygienic conditions
c. Diversity in art forms c. Unsafe drinking water
d. Inexpensive shopping d. Petty crimes
e. Good hospitality to tourists e. Country for cheaters
f. Good accommodation and transportation facilities f. Poor tourist-guide services
g. Good medical facilities g. Poor infrastructure
h. Availability of tourist land-marks h. Unethical practices existing in travel trade
business
As tourists travel across various places and spend on stay, food and other services, the different impacts
on the destinations are obvious. The impacts may be both positive and negative. One of the most important
negative images is unhygienic condition in India. A clean India is more sustainable India in the longer run.
Exploring reasons for the slow growth of tourism in India, researchers have identified that the negative
image associations with the country have been one of the main reasons that hinder progressive tourism
performance (Chaudhary, 2000).
As the Indian tourism industry emerges as one of the most dynamic markets; the stage is set for newer,
more competitive innings in the coming years, both at the home turf and in the global tourism playing field.
Against this backdrop, it becomes imperative that tourism policy makers, planners and think-tanks in the
country should focus primarily on prioritizing and nurturing all basic elements which keeps the wheels of
Indian tourism industry in motion. A tree can endure its full weight and bear fruits only when its roots are well
nourished and planted firmly in the ground (Kulshreshtha, S., 2009)
Scope of the study
The scope of Swachhta Action Plan covers 10 identified attractions of Rajasthan and one of them is
Jaisalmer having maximum footfall of the tourists (especially domestic). First, with the help of secondary
data tourist attraction (keeping in view the seasonality of the destination), school and various stakeholders
(with the help of local administration) were identified for creating awareness about sanitation and cleanliness
by holding awareness campaign, training programmes etc. in collaboration with the local/state bodies, NGOs
etc. amongst the tourists, students and stakeholders.
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Objectives of the study

 To explore the role of Cleanliness as an influencing factor on tourism destination image of India
among domestic tourists.
 To study the challenges faced in the implementation of Swachhta Action Plan (SAP) and to make
recommendations for improvement.
Research design and Methodology
Schema of research design
Primary field survey

The primary field survey targeted three types of respondents:
 Tourists at the attraction (Domestic)
 Students
 Stakeholders (Tour guides, Travel Agents, Tour operators, Taxi drivers, shopkeepers, etc)
The primary data was collected using structured questionnaires. The questionnaires comprised of close-
ended questions. The questionnaires were provided by Indian Institute of Tourism and Travel Management
after inputs from experts.
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The structured questionnaires were administered among the tourists, students and stakeholders in order
to gather information in relation to:
1. Demographic Profile
2. Effectiveness of Action Plan
3. Swachhta Audit
Study sample
1000 tourists (domestic) visiting the destination, 500 students at selected school/college/institute and 60
Stakeholders at the meeting held
Field work
The entire action plan of Ministry of Tourism, Govt. of India was implemented by IITTM primarily through
its centres, located at different regions. IITTM faculty/trainers with the assistance of project associates and
volunteers (from local colleges/ institutions/ NGOs, etc.), simultaneously these programmes were
implemented at different locations of Rajasthan. Themes for cleanliness and sanitation campaign included
creating awareness, educating ways of 3 Rs (Reduce Reuse & Recycle), motivating and facilitating.
Key findings
 A city where half of the population lives in slums and below poverty line, tourism is the most vital
and indispensible source of livelihood for the poor and middle class population of Jaisalmer.
 The survey clearly indicates that tourism and cleanliness are inextricably linked and there is a
decline in the no. of tourists because of unhygienic conditions as it reflects a negative image of
the destination.
 Attractive natural environment is an element of tourism promotion as it is a combination of abiotic
and biotic features such as flora and fauna and human settlement & behaviour.
 The solid waste management rules of 2016 have made waste segregation mandatory for every
waste generator be it an individual, community or society but implementation remains poor.
 Another reason for the poor waste management in Jaisalmer is lack of awareness
 The lack of awareness issue can be studied from three different perspectives of interaction
between tourists, destination and the hosts.
 Though there are overlapping relationships among different components, an impact study is more
effective when it is discussed from the angle of tourism development and related activities.
 Waste generators don‘t know what they can do in order to reduce their own carbon footprint.
Though composting is an important part of the Swachh Bharat Abhiyan, lack of knowledge makes
it unsuccessful.
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Challenges faced in implementation & its Recommendations

 According to the Standard Operating Procedure of Action Plan, Tourist Awareness activity is a full
day activity wherein 10-15 volunteers are involved covering maximum 1000 tourists. Sometimes
due to tourists‘ movement and peak season, the distribution of souvenirs is completed within half
a day. So there is a need for minor changes in the standard operating procedure of SAP.
 Artists group for Street Play/Cultural dance/folk music performances consisting of 10-15 members
are also not ready to stay and perform for full day.
 According to the Standard Operating Procedure of Action Plan, Stakeholders‘ training programme
was a full day activity wherein the participants were not ready to stay for full day as it affects their
work and ultimately lead to loss of income/wages for them. So the stipend could be given to the
participants.
 Stakeholders‘ workshop venue was very expensive at Jaisalmer as it had maximum tourist foot
fall during peak season and therefore it was difficult to find a suitable venue along with
lunch/dinner at the budgeted cost.
 During the School Awareness Activity, sometimes lectures by experts become quite boring for
students so competitions like Slogan writing, Poster-making, Poetry and Essay Writing etc could
be more beneficial.
 During the School Awareness Activity, winners of quiz competition are awarded with the same
memento which everybody gets so the impact of such quizzes is quite less, there should be
different token of appreciation for them.
 Certificate of Appreciation to hotels, schools/institutes, tourist places/pilgrimage centers or any
other bodies which are involved can be given to them.
 Role plays for stakeholders meet could be added for more involvement.
 Video shows on cleanliness and sanitation were developed in various languages and show cased
but for school going students there should be a separate animated video for greater impact.
 Waste Management can be taught to students, stakeholders during the activities.
 Tree Plantation could be one of the important activities during the School/College Awareness
programme.
 FM Jingles should be played at least one week prior to the programme conducted.
 More questions could be added to the questionnaires for getting the proper feedback and impact
analysis.
 Behavioural/cleanliness etiquettes training (in the form of focused-group meeting) could be given
to Street vendors, Shopkeepers, Auto/Taxi drivers etc. during the tourists awareness activity and
a small badge/tag of ―I support Swachh Bharat, Swachh Paryatan‖ could be given as mementos
to them.
94
References
 Nayak, Aparna. (2015). Clean India. Journal of Geoscience and Environment Protection.
3. 10.4236/gep.2015.35015.
 Das, Sandeep(Sep,2011), “Indian Tourism Sector: A Growth Story”, Yojana, pp-49-51.
 Dharmarajan.S, “Tourism an Instrument for Development” Yojana, August 1999.
 Airey D and Tribe J (2000), Education for Hospitality, in Lashely C and Morrison A (Eds), In Search of Hospitality,
Butterworth –Heinemann, Oxford.
 Sofique, Mir Abdul, Tourism education in India: Challenges and Opportunities in the Global context, pp.1-33,
 Chaudhary, M. (2000). India's Image As A Tourist Destination--A Perspective Of Foreign Tourists. Tourism
Management, 21(3), 293.
 Detailed Project Report- Swachhta Action Plan FY 2017-18
 http://www.tourism.rajasthan.gov.in/content/dam/rajasthan-tourism/english/others/tourism-department-annual-
progress-report-2017-18.pdf
 https://en.wikipedia.org/wiki/Jaisalmer_district
 https://yourstory.com/2017/10/swachh-bharat-citizen-initiatives/
 http://www.tourism.rajasthan.gov.in/about-rajasthan.html
 https://swachhindia.ndtv.com/swachh-bharat-impact-india-jumps-in-travel-tourism-competitive-index-ranking-to-
be-among-top-40-countries-7130/
 https://www.thehindu.com/news/national/new-tourism-minister-finds-no-garbage-to-clean-at-india-
gate/article19704043.ece
 https://swachhsurvekshan2018.org/Images/SS_2017_Report.pdf
 https://www.unenvironment.org/explore-topics/sustainable-development-goals/why-do-sustainable-development-
goals-matter/goal-11
 http://tourism.gov.in/sites/default/files/annualreports/Annual%20Report2017-18.pdf
 https://thewire.in/government/evaluating-success-swachh-bharat-abhiyan
 http://www3.weforum.org/docs/WEF_TTCR_2017_web_0401.pdf
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STUDY OF THE ROLE OF TRAINING AND DEVELOPMENT IN LARGE

MANUFACTURING ORGANISATIONS OF MALANPUR
Dr. Shivani Garg1
ABSTRACT
The study focuses Training and Development in Large Manufacturing Organizations of Malanpur,
Gwalior, India. This research sheds light on the relationship between employee training and development
practices with employees‟ performance and job satisfaction. The purpose of training and management
development programs is to improve employee capabilities and organizational capabilities. The aim of the
present research is to study employee training and development practices followed in selected
manufacturing organization. It gives idea about various training and development programs carried in the
companies, type of training provided to companies employees and its benefits. It also focuses on
employees‟ expectation and involvement in such type of training program. The objective of the study is to
study the Role of Training and Development in Selected Large Manufacturing Organizations, to Analysis the
Present Status of Training and Development Programmes, to Study the Attitude of Workers toward Training
and Development Programmes,
Keyword : TRAINING AND DEVELOPMENT
Introduction :
Preparing presents a prime chance to grow the information base everything being equal, yet numerous
businesses discover the improvement openings costly. Representatives additionally pass up a great
opportunity for work time while going to instructional meetings, which may defer the culmination of ventures.
Regardless of the potential downsides, preparing and advancement gives both the organization overall and
the individual workers with benefits that make the cost and time a beneficial venture.
Training is defined as the act of increasing the knowledge and skills of an employee for doing a
particular job. Training process involves three steps – assessment, development and evaluation. Training
need assessment is the first and most important step in initiating any training intervention, either at the
individual level or at the organizational level. Training objectives are associated with three broad areas of
learning – cognitive learning; behavioural changes and changes in values attitudes, emotions and feelings.
Areas of training can be classified into following categories – Training in company policies and procedure,
Training in particular skills, training in human relations, training in problem solving, managerial and
supervisory training, apprentice training. Functions of training can be divided into two parts – training as
useful tool to the organization and training as a service to management. Utility of training and development
can be studied under three headings – How training benefits the organization, benefits to the individual
1
MPM & IR, UGC (Net), Gwalior (M.P.) India
96
which in turn ultimately benefits the organization, Benefits in personnel and human relations, into group
relations and policy implementation.
An organized preparing and advancement program guarantees that workers have a reliable affair and
foundation learning. The consistency is especially pertinent for the organization's fundamental strategies and
methodology. All representatives should know about the desires and techniques inside the organization.
This incorporates wellbeing, segregation and regulatory undertakings. Putting all workers through normal
preparing in these territories guarantees that all staff individuals at any rate have presentation to the data.
Representatives with access to preparing and advancement programs have the preferred standpoint
over workers in different organizations who are forgotten to look for preparing openings all alone. The
interest in preparing that an organization makes demonstrates the representatives they are esteemed. The
preparation makes a strong work environment. Representatives may access preparing they wouldn't have
generally thought about or searched out themselves. Representatives who feel acknowledged and tested
through preparing openings may feel more fulfillment toward their occupations.
Training and Development efforts enable employees to assume expanded duties and greater
responsibilities. Although training helps employees do their current jobs, the benefits of training extends
throughout a person‘s career and help develop that person for future responsibilities. DEVELOPMENT in
contrast helps the individual handle future responsibilities with little concern for current job duties.
Noe and Schmidt (1986) at MACRO LEVEL, training has become a part of the overall NATIONAL
STRATEGY for HUMAN RESOURCE DEVELOPMENT and person power planning, serving as an important
agency to contribute to the economic and social progress of the country. Training is a vital part of HRM and
few managers can escape this heavy responsibility for employee training and development. New
development and rapid changes have made continuous training at all levels imperative. 1
Monappa, Saiyadain (1991) ―Training is a short term process utilizing a systematic and organized
procedure by which non managerial personnel, learn technical knowledge and skills for specific purpose.
Development is a long term educational process utilizing a systematic and organized procedure by
which managerial personnel learn conceptual and theoretical knowledge for general purpose.‖2
―Training‖ refers only to instruction in technical and mechanical operations while ―development‖ refers to
philosophical and theoretical educational concepts. Training is designed for non-managers while
development is for managerial personnel.
A participant also develops competencies and traits required for actual performance of the job, for
strengthening inter personal relationship or guiding day to day interactions. This results in substantive
behavioural changes.
The third area relates to values, attitudes, emotions and feelings. These changes are referred to as
affective changes. They also aim at enhancing the job performance of an individual by fostering appropriate
attitudes and values. They assist an individual in better management of feelings, emotions, reaction to
situations or people. Thus, they also contribute to personal development. Programme objectives are not just
directed at engendering changes in personal or job behaviour during a training programme rather they
denote a forward movement to an individual‘s personal or work life.
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There are several functions of training as :

 Training helps employees to learn their jobs and attain desired levels of performance speedily
thus cutting costs and contributing to better utilization of machines and materials.
 Training helps to reduce the cost of raw materials and products reducing losses due to waste,
poor quality products and damage to machinery which results if an untrained employee is to learn
on his own.
 Employee motivation is enhanced when employees know that the firm would provide them with
training opportunities to increase their skills and knowledge so enabling them to develop and
qualify for higher posts. Such practices create favourable attitudes towards the organization
which results in better adjustment and commitment to ones work and the organization.
Cooperation help reduce employee turnover, absenteeism, accidents, dissatisfaction and
grievances.
UTILITY OF TR AIN IN G AND DEVELOPM ENT
Dale, S. Beach (1977) Training and Development pay dividends to the employees and
organizations. It is suggested below. Though no single program yields all the benefits, the personal and
career goals of the employee are furthered, adding to his or her abilities and values to the employer, which
further the objectives of managers and the HR department? Training and Development are not universal
solutions to every need. Effective job Designs, Selection, Placement and other activities are necessary too.
Nevertheless, training can make a substantial contribution when done properly.4
(i) Objectives
The following are the main objectives of the present study :
1. To Study the Role of Training and Development in Selected Large Manufacturing Organizations,
2. To Analysis the Present Status of Training and Development Programmes,
3. To Study the Attitude of Workers toward Training and Development Programmes,
(ii) Research Design :
The study was empirical in nature where survey method was used to collect the data. 2X2 factorial
design was prepared for comparing the T&D effectiveness among the various organization.
(iii) Hypotheses:
For completing research few hypotheses were formed:
 H01: There is no difference in the effectiveness of T&D program of Atlas and Cadbury.
 H02: There is no difference in the effectiveness of T&D program of Atlas and Godrej.
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Methods of Sampling
A number of factors such as nature of the problem, size of the universe, size of the sample, availability
of finance, time, and personnel etc. would influence the selection of a particular method of sampling. Each
method of sampling has its own specialty.
Among all the above sampling techniques purposive sampling techniques is used in my study,
keeping the purpose of the research work in mind. Those units are selected which have well established
training and development programme. The proposed study is regarding large industries in Malanpur area.
Nearly twenty industries in Malanpur areas are those manufacturing units which are not sick. Out of these
units four large manufacturing units are selected by using purposive sampling method as they have efficient
and effective, Training and development programme in organization. They are:
(i) Atlas Cycles Pvt. Ltd.,
(ii) Cadbury India Ltd.,
(iii) Godrej Soaps
There were 420 employees in the Atlas, 350 employees in Cadbury, 240 in Godrej, The organizations
have employees in the average age group of 30-45 years. Sampling element was individual employee from
each Company. In all 287 questionnaires were distributed and 234 were returned back. Finally, 200
questionnaires were used for analysis which includes 40 trainers and 160 trainees. To collect sample non-
probability purposive sampling technique was used.
The instruments for the study were consisted of self-designed questionnaires to solicit responses from
the respondents. In all three questionnaires were prepared to assess the responses. Firstly, the responses
of the trainers and trainees were taken on multiple choice questionnaires. Then a questionnaire on a likert
type scale of 1 to 5 where 1 represents minimum importance and 5 represents maximum importance was
given to the trainees to evaluate the efficacy of T&D programs. Questionnaire prepared for the trainer was
consisted of 17 items where multiple choice questionnaires for trainees was comprised of 42 statements.
Second questionnaire prepared for trainees was comprised of 24 questions.
(v) Data Analysis :
After the data was collected the questionnaire was standardized through three methods. First of all
to check consistency of the questionnaire item to total correlation was applied. The reliability of the likert
type instrument was assessed via the calculation of coefficient alpha by using SPSS Software. As in the
case of reliability, all Likert scale items were also used to empirically construct validate the instrument
through the use of a principal component analysis. To compare the Training and Development Effectiveness
among the Companies t-tests were applied.
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Results of t-tests
S.No. Items Calculated Value Degree of Hypothesis
Freedom Accepted/Rejected
1 between Atlas and 0.000492 n1+n2-2 = 78 Accepted

Cadbury
2 between Atlas and 0.050444 n1+n2-2 = 78 Accepted
Godrej
FINDINGS :
 t-test between Atlas and Cadbury: First of all t-test between Atlas and Cadbury was applied and
the calculated value of t was 0.000492 which is less than the critical values i.e. 1.96 at 5% level of
significance. So, first null hypothesis is accepted and it can be concluded that there no difference
between the T&D effectiveness of Atlas and Cadbury.
 t-test between Atlas and Godrej: Second t-test was applied between Atlas and Godrej and here
also the calculated value of t was 0.050444 which is less than the critical values i.e1.96 at 5% level of
significance. So, Second hypothesis was also accepted so it was found that there no difference
between the T&D effectiveness of Atlas and Godrej.
SUGGESTIONS :
Following are the main suggestions for the improving the efficacy of training and development in
selected organization :
1. With the growth of industries there is requirements of large no. of technical people to act as trainers,
course co-ordinators, training organizers for organizations. They should be very much familiar with
training techniques, using of specific training methodologies for the organizations personnel.
2. Development of more simulator trainers will help the trainers for reduced cost of training, improved
training methodology, time saving in imparting training. The benefits for trainees will be increased
learning, reduction in learning time, attitudinal changes etc.
3. Industries has to train and retrain its personnel to compete the challenge ahead. It has to meet the
HRD targets. Training and Development area has to be taken care seriously.
4. Industries need to realize that by utilization of the innovation in information technology in Training
and Development Programme will result in increased learning, reduction in learning time, reduced
cost of training, increased employee productivity, increased management efficiency, upgradation of
skills at all level, changes in attitude of work force and increased management efficiency.
References :
 Noe, R.A. and Schmidt N. (1986), “The Influence on Trainees”, Attitudes on Training Effectiveness”: Test of Models
Personal Psychology, Vol. 39, pp 497-523.
 Monappa, Arun and Saiyadain, Mirza, S. (1991), Personnel Management, Tata Mc Graw Hill Pub. Co. Ltd., New
Delhi, p. 138.
 Fryer, F.W. (1964), “An Evaluation of Level of Aspiration as a Training Procedure” Prentice Hall,
 Dale, S. Beach, “(1977), “Personal Management”, Mc Millian New York, p. 401.
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IMPROVING THE EFFICIENCY OF DIAGNOSIS AND CONTROL OF CORPORATE

GOVERNANCE
Xudoyqulov Mamarasul Radjabovich1
ABSTRACT
In this paper, efficiency of diagnosis and control of corporate governance were discussed. On this way,
shortcomings of administrative parts were pointed while learning major outcomes. On this way, Uzbekistan
is considered as one of the major country where efficiency of corporate governance was discussed as the
whole. Finally, investigated main features of the development with various systematical perspectives.
Keywords : Governance, Administrative Points, Systematical View, Efficiency
Introduction
The diagnostic and control mechanism plays an important role in increasing the effectiveness of the
mechanism for managing corporate bodies. Because, because the interests of the participating parties are
diverse, there is a disagreement in their relationships that it will be necessary to improve diagnostics and
control over the effectiveness of governance in addressing the contradictions between owners and
managers(Paramonov, 2006).
Control is an essential part of company management and is a necessary tool for achieving its goals, and
its proper organization plays a critical role in preventing financial losses. As you know, despite the fact that
some of the property is concentrated in corporate structures, it is practically used as aforementioned types,
both internally and externally. When the property is concentrated internally, and the widespread - external
control mechanisms are used in the management process. The model of auditing is controlled by the
independent members of the Supervisory Board, when the model of managing the stock company is
controlled by joint stock companies(Ilyasov, 2009; Koh, 2009).
The effectiveness of corporate governance is evident in its synchronization with its mechanisms and
instruments. Thus, they have the ability to fill and reinforce each other, so corporate governance has a
systematic characteristic: it is entirely larger than its own value, and can only be evaluated by taking into
account their relationships with other system elements. That is why it is an internal necessity to ensure that
these tools work together in joint-stock companies. This situation not only reduces the costs of the conflict,
but also creates alternative costs associated with possible conflicts between owners and management of the
controlling bundle, creditors and other participants.
Methodology
Mutagenic factors, in turn, define each other the identifying sets of supporting and enhancing means.
The alternatives of these sets are determined by the regulatory environment and the institutional
environment. According to Researchers V. Carlin and K. Meyer (2000), there is no single system of control.
In order to confirm this, the authors provide a coherent analysis of corporate governance systems in the
1
Researcher, Tashkent Institute of Textile and Light Industry, Uzbekistan
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European Union. Their analysis covers approximately 5-10% of voting shares. The low share of Qamrov is
related to the complexity of obtaining information about corporations and shareholders' equity. In many
European countries, stock companies listed on the stock exchange sign up for shares, actually virtually
eliminate the possibility of searching for original holders. However, even in the countries where the shares
are issued (Fillandia, Greece, Ireland, Italy, Sweden, England), these shares are traditionally listed as
nominal holders. It should be noted that textile joint stock companies are one of the most important
mechanisms for improving the efficiency of corporate governance, which plays a key role in preventing
financial losses. Therefore, improving this mechanism is one of the topical issues. It would be expedient to
study foreign experience once more(Aw-Hassan et al., 2016; Bendini, 2013).
In 1992, COSO developed a document that outlines the concept of "internal control conceptual basis"
and an assessment tool that organizations can use to assess their internal control systems. The concept of
internal control provided by COSO describes the internal audit as a process by the board of directors,
management and other staff to achieve the following categories of goals:
• Efficiency and effectiveness of the company;
• Reliability of financial reporting;
• comply with legal, regulatory, and applicable laws.
Discussion
Internal control is a process consisting of continuous and interrelated series of recurring activities that
belong to different parts of the organization. These measures reflect management's approach and approach
to management. They must be directed toward achieving the goals set by the company. Internal audit must
be performed within the company management system.
The COSO concept consists of eight interconnected components that are an integral part of the internal
audit process:
 Indoor environment. The internal environment incorporates the atmosphere of the organization,
and the perceived impact of the risk (risk) and internal control is reflected. The internal
environment includes the philosophy of risk management, integrity and ethical values as well as
their environments (organizational structure, management methods, etc.);
 Setting targets. Objectives should be determined before the impact of management on the
situation, so that it has the potential to influence the achievement of the goals;
 Identifying events. Internal and external events that are likely to be affected by the Company's
goals are explored in terms of risks and opportunities. Capacity should be used to formulate
strategies and targets;
 Risk assessment. Requires analysis of the risk taking into account the possibility of their
occurrence and the possible remedial action. Risk is assessed from the standpoint of risk and
residual risks;
 Hazardous impact. Leadership anticipates risk management methods - Develops a set of
measures to identify risk-avenues, reductions and redistribution, identifying hazards and preparing
risks for the company;
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 Control mechanism. Develop policies and processes that ensure timely and effective response to
potential threats;
 Information and communication. Necessary information is clearly defined, defined and presented
in a way that enables staff to perform their duties. There will also be a vertical and horizontal
exchange of information within the organization;
 Monitoring. The organization's risk management process is monitored and, if necessary,
corrected. Monitoring is carried out within the current governance of the management or periodic
review(Glantz et al., 2008).
It is possible to further deepen the mechanism for controlling these companies. In particular, the risk of
exposure can be characterized as a risk-assessment concept as an internal environment, setting goals, and
identifying events as a single conceptual control environment. The internal control system is also within the
scope of the joint-stock company, as well as in its main business, production unit or business process. In
textile joint-stock societies, the internal control system is composed of the following interconnected
elements, based on the COSO model, in our opinion, as appropriate (Table 1).
Each of these elements influences the achievement of the above three objectives. Table 1 illustrates
the interaction of targets and elements of the internal control system. Table 1 shows the basic elements of
the internal control system
1-Table. Internal control system of corporate governance in textile joint-stock companies
Indicators - Internal control objectives
internal control
system controls Effectiveness and The validity of financial Comply with current
effectiveness of the reporting regulations and
activity principles
Inner condition
Activity diagnostics
Decision directions
Event Identification
Risk Assessment
Impact of risk
Control measures
Information and
communication
Monitoring
Source: Author construction
Control effectiveness, such as management motivation, also has a significant impact. One of the
incentive factors that make the manager compelled to work honestly is their earnings by earning a certain
category of securities in the amount equal to the nominal value of 1/3 to 2/3 of the total premium. It is
difficult for managers to know how much the share of shares (usually the limit is 30%), the less likely the
agent's disputes are, and the more likely the company will be able to buy. These measures are also a
measure to strengthen the confidence of investors who do not have a controlling stake.
103
Thus, the practical application of the proposed model of internal control to enhance the effectiveness
of the corporate governance mechanism in the textile joint-stock companies will reduce agency costs,
reduce the number of conflicts and increase the cost-effectiveness of the joint-stock company (Table 2.).
2. Table. Basic elements of the internal control system
Internal control system The main effects Expression Evaluation
element pad
1 2 3 4
Control media General description The control environment is Statistical
of the company, developed by the management and methods
internal control includes the following:
policy and process
- organizational structure of internal
control, including distribution of
competence and responsibility, as
well as accounting of internal control
subjects;
Activity diagnosis Analysis of the - participation of the board of SWOT
current status of directors and the internal audit analyses
the joint-stock committee, their knowledge,
company experience, level of independence
from the board, and the degree of
participation in internal control.
Risk assessment Identification of - human resources policy;

significant risks in
preparing financial
statements.
Control processes Policies and - The credibility and ethics of those Methods of
processes that who create and evaluate internal auditing
ensure that the control, particularly those of the
Board's commands company's board of directors.
are executed and
the necessary
precautions are
taken to address
hazardous
situations.
Information and Methods used to The computer network provides ICTs and
communication reflect the types identification, storage, and sharing of Innovation
and processes that information. The information system ways
convey the roles used to prepare financial reports is
and responsibilities composed of both automated and
of everyone manually processed and accounting
capital and capital expenditure.
Communications facilities may be
written, verbally, or managerial.
104
Monitoring Necessary Monitoring is a process that Statistic ways

measures to assesses the internal control of an and IT
assess the organization, its composition and the implecation
continuity of need to make necessary
internal control adjustments to the activities of the
control subjects. Monitoring process
includes:
Source: author construction

According to Table 2 , monitoring is a process that assesses the internal control of an organization, its
composition and the need to make necessary adjustments to the activities of the control subjects. On this
way, methods used to reflect the types and processes that convey the roles and responsibilities of everyone.
Therefore, controlling procedures are linked with policies and processes that ensure that the Board's
commands are executed and the necessary precautions are taken to address hazardous situations. For
each companies, general description of the company, internal control policy and process. On this case, we
provide our controlling policy for each activity and company separately while learning out their policy as the
whole.
Recommendations
In general, we propose the following suggestions as the main directions of increasing the
effectiveness of the corporate governance mechanism in the joint stock companies of the textile industry:
 Formation of corporate management in accordance with modern international standards and
market economy requirements in textile joint-stock companies;
 Introduction of modern corporate methods based on in-depth analysis of international
experience and results in textile joint-stock companies;
 Development and application of effective internal and external control mechanisms of
corporate governance in joint-stock companies;
 Creating and applying the practice of evaluating the effectiveness of corporate governance,
taking into account the interests and control of the participants;
 increasing the role of owners, in particular minority ownership in effective management of
managers in textile joint-stock companies;
 development of internal documents of efficient organization of corporate governance in textile
joint-stock companies, in particular, the Network Corporate Code;
 introduction of quality management system in the process of joint-stock companies
management, determination of the composition and tasks of the Working Group on "Quality
Management and Monitoring" at the enterprises of the sector;
 Improvement of corporate relations in joint-stock companies, the use of effective methods and
tools for incentives.
Conclusion
The corporate governance and corporate governance of textile joint-stock companies have some
difficulties in determining the mechanisms for their effectiveness. In general, textile is one of the most
105
important issues of harmonizing the bilateral aspects of the management system of joint-stock companies.
In our opinion, textile joint-stock companies, as well as corporate governance model in our republic, are
close to the model of the insider. The advantages of this model are:
• long-term development of the organization;
• a sequence of internal and external factors;
• weak risk of bankruptcy;
• availability of strategic alliances;
• an effective system of managing the company managers.
In our opinion, the main objectives and directions of improvement of corporate governance practice in
textile joint-stock companies are:
 Active participation in the legal regulation of rights and interests of proprietors;
 Promoting investment.
In our opinion, it is necessary to study the socio-economic, theoretical, methodological, methodological,
organizational and legal aspects of the "organizational-economic" category. Directions for improving
organizational and economic mechanisms of joint stock companies management in the textile sector were
identified.
Due to the diversity of interests of the participating parties, there is a conflict between their relationships,
particularly the need to improve diagnostics and control over the effectiveness of governance in eliminating
conflicts between owners and managers. The textile joint-stock companies have developed a model of
internal control to enhance the effectiveness of the corporate governance mechanism.
References
 Aw-Hassan, A., Korol, V., Nishanov, N., Djanibekov, U., Dubovyk, O., & Mirzabaev, A. (2016). Economics of Land
Degradation and Improvement in Uzbekistan. In Economics of Land Degradation and Improvement – A Global
Assessment for Sustainable Development (pp. 651–682). Cham: Springer International Publishing.
https://doi.org/10.1007/978-3-319-19168-3_21
 Bendini, R. (2013). Uzbekistan: Selected trade and economic issues. Directorate-General For External Policies.
Retrieved from http://www.europarl.europa.eu/RegData/etudes/briefing_note/join/2013/491518/EXPO-
INTA_SP(2013)491518_EN.pdf
 Glantz, M., Viola, B., Wrinn, P., Chikisheva, T., Derevianko, A., Krivoshapkin, A., … Ritzman, T. (2008). New
hominin remains from Uzbekistan. Journal of Human Evolution, 55(2), 223–237.
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 Ilyasov, D. (2009). Uzbekistan. In Research, analysis and preservation of archaeological sites and remains:
training course on cultural heritage protection in the Asia-Pacific Region, 2008: 9 September-9 October, 2008,
Nara, Japan (pp. 353–355).
 Koh, K. I. C. (2009). World water council. In Handbook of Transnational Economic Governance Regimes (pp.
1021–1030). https://doi.org/10.1163/ej.9789004163300.i-1081.875
 Paramonov, V. (2006). Regional Cooperation in Central Asia: A View from Uzbekistan (I). Problems of Economic
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July-Sept. 18 Vol. 8 No.3 GIF 0.

626 ISSN-2249-9512 Journal of Management Value & Ethics

RNI – MPENG/2011/46472 ISSN-2249-9512

Journal of Management Value & Ethics

Dr. Prabhakar Singh Bhadouria

Dr. Umesh Holani Dr. Sandeep Kulshreshtha Dr. S. P. Bansal

Dr. D.A.C. Silva Dr. S.K.Singh Dr. B.S. Patil

Dr. S. Rangnekar Dr. Bamidele Moyosola Abiodun Dr. Khamidov Obidjon

Dr. Sol Bobst Dr. A.K. Jha

Dr. Manoj Patwardhan Dr. Ajay Wagh Dr. Ampu Harikrishan

Dr. Rumki Bandyopadhyay, Dr. Lilambeswara Singh, Dr. Surabhi Singh,

GWALIOR MANAGEMENT ACADEMY

Vol. 8 No 3 CONTENTS July-Sept. 18

S.No. Articles Page

1. APPLICATION OF TECHNOLOGY ACCEPTANCE MODEL IN UNIFIED PAYMENT INTERFACE SERVICES 4

9. A CASE STUDY OF INITIATIVES TAKEN BY GOVERNMENT IN DEVELOPMENT OF HUMAN 80

Xudoyqulov Mamarasul Radjabovich

Dear Academicians & Research Scholars,

With best wishes to all

APPLICATION OF TECHNOLOGY ACCEPTANCE MODEL IN UNIFIED

Table 1: List of UPI Payments in India

Scope of the Study:

H1: Demographic factors have no significant impact on the UPI usage

H2: Perceived factors do not have a significant influence on usage of UPI

Education Intermediate 12 07.27

Source: Computed from Primary Data

Objective: To know significant differences in various UPI parameters across occupations

Fig 1: Technology Acceptance Model – Usage of UPI Application

CONSUMERS’ PERCEPTION TOWARDS E-HAILING APPLICATIONS

Dr. Satinder Kumar1, Anisha2

Corrected Cronbach's Mean Std deviation

I feel unsafe when

I think driver has

I feel driver's driving

I feel they should

Factor Analysis results

I feel unsafe when

I think driver has

I feel driver's driving

I feel unsafe when

I think driver has

I feel driver's driving

I feel they should

Table 3: Factor Analysis results of Ethical concern variables

Flexibility (F1) Risk (F2)

Sometimes they charge unethical extra

Cancelling a ride even before it started .862

I feel they should work on their set norms .824

I feel driver's driving skills should be

I think driver has trouble understanding

I feel unsafe when drivers attend calls

Eigen Value 2.416 2.247

% Variance 40.272 37.457

Cumulative % Variance 40.272 77.729

Scale Reliability alpha (Cronbach's

 Consumers want the driver‘s driving skills should be enhanced.

 Consumers feel E-Hailing applications sometimes charge unethical charges.

So the service providers must ensure safety of their consumers.

 Sometimes Driver must trouble in understanding the directions.