Notes Learning 
Introduction Poverty Trap is a re-incurring mechanism where poor people remain poor. It is a state where poor people can’t get out of the cyclical pattern of poverty. In economic theory, poverty trap is a self-perpetuating condition where an economy, caught in a vicious cycle, suffers from persistent underdevelopment. Prof. Ragnar Nurkse, an Estonian economist, … Read more
Introduction to Reinforcement Theory Reinforcement Theory is a theory of motivation. It is a psychological principle. It suggests that consequences shape the behavior. Rewards and punishments are key factors for changing the behavior of any individual. The major advocacy of this theory is that “ behavior is a function of its consequences”. Reinforcement theory is … Read more
Financial Ratio Analysis Numerical A financial ratio is nothing but a parameter to measure the company’s financial status. Also, financial ratios compare the state of the company with different pieces of financial information. Question No. 1 The following financial information are provided of a company: Total Credit Sales of the Year Rs. 20,00,000 Inventory at … Read more
Definitions Management Accounting involves preparing reports about business operations which later helps managers make short term and long term strategies and decisions. Meanwhile, Financial Accounting is a branch of accounting which involves recording, summarizing, and reporting of the transactions from business operations over a period of time. Characteristics Financial Accounting Management Accounting Money TransactionHistorical NatureLegal … Read more
INTRODUCTION TO PAYMENT BANK Payment Banking is a contemporary banking concept. Such banks an Indian new model of banks conceptualized by the Reserve Bank of India (RBI). The concept of payment banking was introduced back in 2013 when RBI framed a committee for Comprehensive Financial Services for Small Businesses and Low Income Households. With all … Read more
A Payment Bank is a contemporary and a rising concept in the world banking scenario. Payment Bank is an Indian new model of banks conceptualized by the Reserve Bank of India (RBI). With the advancement in technology and development in financial studies, payment banks have stormed the Indian and other South Asian markets. Payment Bank … Read more
Introduction to Equity Theory of Motivation John Stacy Adams introduced Equity Theory of Motivation in 1963. John Stacey Adams was one of the renowned behavioral psychologists. This Equity Theory of Motivation is also known as the Process Theory of Motivation. This theory advocates that the amount of rewards that the people receive, when compared to … Read more
Introduction to Nepal Stock Exchange (NEPSE) Nepal Stock Exchange (NEPSE) is the one and only stock exchange of Nepal. NEPSE is located in Singha Durbar Plaza in Kathmandu. It is established under the Company Act 2006 and is operated under Securities Act 2007. In 2033 B.S., Nepalese government established a Securities Exchange Centre as a … Read more
Introduction to Artificial Intelligence Artificial Intelligence (AI) is the division of computer science which focuses on creating computers and machines which are capable of performing tasks that require the intelligence of the human being. AI is concerned with simulating human characteristics into the machines through reasoning, learning from past activities, generalizing, discovering meanings and other … Read more
What is MBA ? MBA stands for Master of Business Administration. It is one of the world’s most popular graduate management degrees. This course was first introduced by Harvard University Graduate School of Administration in 1908. MBA course involves multidisciplinary topics including accounting, statistics, economics, communications, research, management, and entrepreneurship. There is a misconception that … Read more