Journal of Business and Social Sciences <p>A multidisciplinary double-blind peer-reviewed research journal published by the Research Department, Hetauda School of Management and Social Sciences (HSMSS), Hetauda, Makwanpur, Nepal.</p> en-US <p>© Hetauda School of Management and Social Studies</p> (Anil Kumar Aryal) (Sioux Cumming) Thu, 18 Nov 2021 10:31:41 +0000 OJS 60 ‘English only’ to ‘English for all’ - a new Paradigm Shift <p>Due to globalisation and the influence of the historical events like colonisation made English language as a global lingua franca and the language comprising highest speakers in the world. Because of its indomitable nature, the languages of the world got influenced. Thus, English as a second or foreign language (ESL/EFL) might be the counterpart to any other languages belonging to any nations. Consequently, bi-multilingualism has been a new paradigm shift from monolingual era opening the horizon of divergent linguistic features. This paper provides an ample space to discuss about the implication of multilingualism eradicating the era of monolingualism and diversity management in ELT classroom in academia. This article articulates about the new innovative ideas for creating the languages of same standard in the society, without any biasness, releasing the more luring path for cultural connection.&nbsp; And yet a gap has been left behind to plan, promote and produce for the further researches in this field.</p> Amul Shrestha Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Domains of entrepreneurial ecosystem and its impact on entrepreneurship <p>Entrepreneurship is the key determinant for economic growth because it maximizes wealth of the nation by creating new businesses based on innovation and disruptive ideas. The success of entrepreneurial venture relies on proper understanding of its ecosystem, i.e., various elements or factors associated with entrepreneurship. This paper has tried to uncover various elements of the entrepreneurial ecosystem based on the model developed by Isenberg in 2010 and how they impact on entrepreneurship. This is a literature based reflective article where various literatures are referred to link the connection between entrepreneurship and its mainly six domains: Policy, Finance, Culture, Support, Human Capital, and Markets. Literatures have shown the strong relation and impact of these domains on entrepreneurial activities but to clear the level of impact, further studies are necessary. Similarly, there is also an avenue to explore the connectivity between these domains itself.</p> Anil Kumar Aryal Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Features of ‘Nenglish’, an Emerging Variety of English <p>English has gained a high value in Nepalese societies. The craze of English Medium Instruction at schools, use of English in government and private offices and adoption of it by Nepalese speaker has shown that English has slowly become our property, our language. As a result we are on the way to develop ‘our English’ i.e. <em>Nenglish</em> or <em>Nepanglish</em>. &nbsp;This paper excavates and explains the features of Nepali English that is used commonly in Nepal. This article is mainly a desk research which also includes researcher’s observation of the English phenomena in the town. The findings show that Nepali English is on the way to being a special variety of English and has several features such as being influenced by ‘Hinglish’; utilizing American lexicon; adopting words from Sanskrit language; including special modification and coinage; Nepaliness in pronouncing and adding tag questions etc.</p> Ishwar Koirala Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Inventory Management and Financial Performance of Nepalese Public Enterprises <p>The objective of the research paper is to analyze the inventory management and the profitability of PE in Nepal. The descriptive and analytical research designs have been adopted in the study. The quantitative research approach has been used in the study. The population of the study is 37 public enterprises in Nepal. NFC, HPPC, and DDC are the samples taken based on purposive sampling method. The descriptive analysis, correlation analysis, and multiple regression analysis tools have been used in the study with seven years data from the years 2011AD to 2017AD. The variables used are CR, QR, CCC, ITR, ROA, ROE, OM, firm growth, and size of the firm. The results provide the negative and insignificant relationship between inventory turnover and liquidity ratios with profitability. The results concluded the negative and insignificant relationship with current assets, quick assets with profitability. CCC is found as insignificant positive relationship with profitability. Thus, the study concluded that PE in Nepal should manage their working capital efficiently to achieve the optimal profitability even though the study found no significant relationship of inventory management on the profitability of PEs in Nepal. The study highly recommend to not to ignore the inventory management by Nepalese public enterprises.</p> Nischal Risal, Sangita Acharya Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Learning without Teachers (?): a study of Herman Hesse’s Siddhartha <p>The title character in Herman Hesse’s novel, <em>Siddhartha, </em>tried to revolt against teacher-centered teaching and started his own journey to get enlightenment through self-quest or self-investigation. However, this research paper studies Siddhartha declaration acquiring enlightenment through his self- education with contradictory ideas and marks a direct or indirect involvement of teachers in his education. The essay supports its line of departure giving the background of Siddhartha’s journey of enlightenment, studying his self- education as a part of teacher-based education by answering the question in two different topics (why did he leave teachers? / Can education be possible without teachers?) and finally draw its conclusion. Though <em>Siddhartha </em>is an artistic work and the ideas of this paper may not be applicable in the real classroom scenario, the reliability of the analysis of the book would become fruitful since it gives some perspectives to understand our practices philosophically- if not practically.</p> Nitya Raj Bhattarai Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 An Overview of Home Stay at Antu Tourism Area of Ilam District <p>The tourism of Nepal is based on three main aspects (service, facility and attraction). Home stay tourism is an emerging tourism concept evolved lately in the tourism industry. 'Guest is god' is the belief of typical Nepalese society which has been carrying out the concept of homestay tourism in Nepal.For its multifaceted potentiality, Nepal can become a model homestay. Homestay activities provide clients with a wealth of natural resources, man-made heritages, ethno-cultural wealth, innocent environments, and pleasant hospitality, among many other unexplored resources.Based on the primary and secondary sources of data, the article is assessing the home stay tourism in Antu area. The objective of this article is to find out the major motivational factors, available accommodation services and challenges of homestay activities. The article is used for exploratory and descriptive research designs on the basis of its objectives. The study attempts to explore the assessment of home stay tourism in Antu area and it concludes that income and employment is a main motivating factor for operation of home stay service. The accommodation services are different in nature and capacity, and the study also identifies the major challenging factors for home stay in the Antu area.</p> Rabi Kumar Bhattarai, Binay Adhikari Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Antecedents and Consequences of University Brand Identification <p>This research aims to examine the impact of university brand personality, university brand knowledge and university brand prestige on university identification. The study also aims to examine the impact of university identification on advocacy intentions, suggestions for improvements, university affiliation and participation in future activities. In order to execute the study, descriptive research design has been implemented. The study is based on primary data collected through structured questionnaire. A total of 285 respondents have been taken for this study.</p> <p>The findings of the study revealed that all three antecedents; university brand personality, university brand knowledge and university brand prestige has significant positive impact on university identification. Among three antecedents, university brand knowledge has the greatest impact on university identification. Similarly, the findings also revealed that there is significant positive impact of university identification on advocacy intentions, suggestions for improvements, university affiliation and participation in future activities. Likewise, the greatest consequence of university identification is advocacy intentions.</p> Roshan Bhadel, Govinda Tamang Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Study on Internet Banking Services of Commercial Banks in Nepal <p>Most of the banks and financial institutions of Nepal&nbsp;have been moving towards the e-Banking system as all of them want to increase customer satisfaction and relationship (especially in terms of time), scope, and transaction facilities. The scope of this study is to analyze different Internet banking services and their parameters provided by commercial of Nepal.</p> <p>The study used a questionnaire by using Google Form, which was provided to the respondents in their email addresses for primary data collection.&nbsp; A sample of four respondent’s banks, from 27 banks(Nepal Rasta Bank 2021) and different 18 attributes were taken to analyze their performance.</p> <p>The comparative study is done by analyzing different Internet banking services and their parameters provided by commercial banks such as Transaction-Intra and Interbank, Merchant tie-up, Wallet Support, Utility payment, Transaction cost, Transaction Limit, and IPS connectivity by using bar charts&nbsp;analysis.</p> <p>The study shows that there are no single parameters that can be used to compare the services. Thus, the model of study proposed here is helpful for the comparison of services of financial institutions.&nbsp; Further, the model can be implemented to compare any kind of services in any service-oriented organizations.</p> Sameer Gautam, Sujan Devkota Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Constructing Religious Harmony through Rhetoric: An Analysis of Vivekananda's Selected Speeches <p>This research article reports how rhetorical elements used in the speeches of Swami Vivekananda at World Parliament of Religions supports to construct the religious harmony in the world. This study is based on qualitative interpretative research design and employs the theoretical ideas based on Richard Andrews to interpret the various rhetorical devices in his selected speeches. Furthermore, this paper analyzes the use of arguments in his speeches by using the idea developed by Stephen Toulmin and his visual rhetoric is analyzed using the idea based on Tracey Owens Patton. Findings show that use of rhetorical elements in his speeches contributes to make his arguments stronger to construct the religious harmony among the world religions despite the apparent contradiction among them. He incorporated rhetorical devices in his speeches such as metaphors, similes, parallelism, appropriate dictions and repetitions to persuade the audience to establish his claim more effectively by making simple and understandable. His rhetoric of spiritualization of religions with the support of interpretation of Vedic philosophy contributes to integrate the world religions by stating that every human being has been created equally having the body and immortal spirit with them. His visual rhetoric including attractive bodily appearance, confidence and commanding voice helped him to attract the attention of the large mass of audience towards him. Findings of this article contribute to a better understanding that appropriate use of rhetorical elements supports to make effective communication and helps to persuade the audience to achieve the goal.</p> Surendra Prasad Ghimire Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Public Awareness Towards Value Added Tax (VAT) System in Hetauda Sub-metropolitan City Area <p>Value added tax (VAT) is indirect sources of revenue collection of nation. It has been the most essential choice like our developing countries, Nepal. Which leads to revenue enhancement and sustainable economic development. As VAT was an emerging concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businessmen, consumers as well related society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that 20% businessmen and 33.33% consumers are not aware that the Government of Nepal&nbsp; is levying VAT on all kind of products, 36% consumers are not aware of the fact that you pay VAT whenever you purchase any product, 88 % of the total respondents knowledge on earning from VAT is a major source of revenue for&nbsp; Government, only 44 % response&nbsp; of respondents&nbsp; are&nbsp; in favor of billing system, 33.33% consumer are not aware about existing rate of VAT in Nepal, 44% consumers specify the other problem in the present VAT implementation&nbsp; except VAT collection ,VAT refund and registration. &nbsp;Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that public awareness program and tax education play prime role to increase the VAT revenue in Nepal. The finding of this study is majority of Tax expert and businessmen are aware about VAT system but the training and awareness program is essential.</p> Tika Prasad Sapkota Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Editorial Note <p>Not Available</p> Anil Kumar Aryal Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000 Message from the Principal <p>Not Available</p> Anil Kumar Aryal Copyright (c) 2021 Thu, 18 Nov 2021 00:00:00 +0000