Madhyabindu Journal <p>The Madhyabindu Journal is a peer-reviewed research journal published by the Research Management Cell (RMC) of Madhyabindu Multiple Campus, Kawasoti, Nawalparasi, Nepal.</p> Research Management Cell of Madhyabindu Multiple Campus en-US Madhyabindu Journal 2505-0605 <p>© Madhyabindu Journal </p> <p>The work is simultaneously licensed under a policy and procedure of Madhyabindu Journal, which permits others to distribute the work with an acknowledgement of the work's authorship and initial publication in this journal. With an acknowledgement of its original publication in this journal, authors can enter into separate, extra contractual arrangements for the non-exclusive dissemination of the journal's published version of the work (e.g., posting it to an institutional repository or publishing it in a book).</p> Impact of Corporate Governance on Social Information Disclosure <p>Information disclosure is an integral to corporate governance, i.e., an important element of corporate governance, since higher disclosure could be able to reduce the information asymmetry, to clarify the conflict of interests between the shareholders and the management, and to make corporate insiders accountable. The study has utilized primary data. In order to collect the primary data, 150 questionnaires were distributed to the customers of 16 Nepalese commercial banks that include private banks, joint venture banks and public banks. The study includes eight non joint venture banks, six joint venture banks and two public banks. The opinion survey reveals that the most of the respondents are convinced about effective corporate governance is linked towards the better level of social information disclosure. The majority of respondents have highlighted that CEO and Chairman must be different for high level of social information disclosure.</p> Bishnu Prasad Lamsal Copyright (c) 2021 Madhyabindu Journal 2021-12-31 2021-12-31 6 1 1 9 10.3126/madhyabindu.v6i1.42761 छन्द अनुशीलन {Rhyme practice} <p>समस्त वेदका ऋचा छन्दमा संरचित छन् । आचार्य पिङ्गलले वेदमा उल्लिखित छन्दहरू र पूर्वलक्षणकारकाअभिमतलाई समेत समेटेर छन्दःसूत्रम् तयार पारे । प्रस्तुत छन्दःसूत्रम्लाई मूल आधार बनाएर लेखिएका श्रुतबोध,छन्दःशास्त्रम्, वृत्तरत्नाकर, मन्दारमरन्दचम्पू, वृत्तचन्द्रिका आदि लक्षण ग्रन्थहरूले शास्त्रीय छन्दको विकास रविस्तारमा ठोस योगदान पु¥याएका छन् । उत्तरवैदिककाल, लौकिककाल, प्राकृतकाल हुँदै विकसित आधुनिककालीननेपाली, हिन्दी आदि भाषाहरूमा समेत शास्त्रीय छन्दहरूको उपयोग गरी विश्वविख्यात सुन्दर काव्यहरू सृजनागरिएका छन् । विद्यालय र महाविद्यालयहरूको पाठ्यक्रममा समेत शास्त्रीय छन्दलाई समावेश गरिएको परिस्थितिमाशास्त्रीय छन्दको व्युत्पत्तिसहित परिचय दिनु, यसका तत्त्व, गण देवता र गणअनुसारका शुभ अशुभ फल उल्लेखगर्नु, शास्त्रीय छन्दका प्रकार उल्लेख गर्नु र तिनका प्रतिनिधिमूलक रूपमा एकएक ओटा लक्षण र तिनको उदाहरणप्रस्तुत गर्नु यस लेखको उद्देश्य रहेको छ । गुणात्मक अनुसन्धान ढाँचामा आधारित रही उद्देश्यमूलक नमुना छनोटप्रक्रिया अवलम्बन गरिएको यस लेखमा पुस्तकालयीय विधि उपयोग गरिएको छ । यसमा पूर्वीय वाङ्मयकोआद्यादर्श ग्रन्थ वेद शास्त्रीय छन्दमा रचना गरिएको तथ्य प्रस्तुत गरिएको छ । छन्दको व्युत्पत्ति, अर्थ, यसकातत्त्वहरू, गण, गणदेवता र गणका शुभ र अशुभ फल निरूपण गरिएको छ । छन्दमा कविता काव्य सृजना गर्दाअनुसरण गर्नुपर्ने र गर्न मिल्नेसम्मका नियम उदाहरणसहित उल्लेख गरिएको छ । शास्त्रीय छन्दको वार्णिक भेदकासमवृत्तअन्तर्गत साधारण भेदका एकअक्षरीय उक्थादेखि २६ अक्षरीय उत्कृतिसम्म, अद्र्धसमवृत्त, विषमवृत्त, मात्रिकछन्दअन्तर्गत सम, अद्र्धसम र विषममात्रिक छन्दका प्रतिनिधिमूलक रूपमा एकएक लक्षण र विभिन्न काव्यमा रहेकाउदाहरण प्रस्तुत गरी नेपाली काव्यमा छन्द प्रयोगको अवस्थालाई देखाइएको छ । {All the Vedas are structured in rich verses. Acharya Pingal prepared the verses by including the verses mentioned in the Vedas and the opinion of the forerunner. Srutabodh, Chhandashastram, Vrittaratnakar, Mandaramarandachampu, Vrittachandrika, etc., written on the basis of the present Chhandasutram, have made a significant contribution to the development of classical verse. The world famous beautiful poems have been created using classical verses even in the modern Nepali, Hindi and other languages ​​developed through the post-Vedic period, secular period and natural period. The purpose of this article is to introduce classical verse in the curriculum of schools and colleges with the origin of classical verse. Based on a qualitative research framework, an objective sample selection process has been adopted. This article uses the library method. It presents the fact that the ideal text of Eastern literature is composed in Vedic classical verse. The etymology of the verse, its meaning, its elements, Gana, Ganadevata and the auspicious and inauspicious fruits of Gana are described. When creating poetry in verse, the rules to be followed and what can be done are mentioned with examples. From the monosyllabic utterances of the common distinctions to the 26-syllable utterances of the classical verses under the chromatic distinction of the classical verses, the semiotic, heterogeneous, even, symmetrical and heterogeneous verses under the metrical verses are represented in each of the verses and examples in various poems.}</p> धनपति Dhanapati कोइराला Koirala Copyright (c) 2021 2021-12-31 2021-12-31 6 1 10 27 10.3126/madhyabindu.v6i1.42788 Management Accounting Practices in Nepalese Co-operative Organizations <p>Management accounting is concerned with providing both financial and non-financial information that will help decisions. An understanding of accounting therefore requires an understanding of the decision-making process and an awareness of the users of accounting. The major objective of the study will be to examine the Management accounting practices among Nepalese co-operative organizations. While analyzing the application of management accounting tools practiced in Nepalese co-operative organization for planning, controlling and decision making, it was found that Ratio Analysis, Cash flow statement and capital Budgeting are widely practiced representing. All the co-operative organizations of Nawalpur district a number of co-operatives have been considered as the total population. Till this date there are organizations in Nawalpur in existence. To make the research more reliable, 21 co-operative organizations has been considered for sample population. In average, two techniques were practiced to measure and control overall performance of Nepalese co-operative organization at the end of the year. It seems that 57.15% Nepalese cooperative organization used below average no. of year ending overall performance measuring and controlling techniques.</p> Mukti Prasad Neupane Copyright (c) 2021 Madhyabindu Journal 2021-12-31 2021-12-31 6 1 28 37 10.3126/madhyabindu.v6i1.42762 Contribution of Co-operative in Nepalese Economy <p>This study "Contribution of Co-operative in Nepalese Economy" (A Case Study of Paropakar Saving and Credit Cooperative Ltd) is an attempt to explore the overall status and activities, credit, and the investment pattern in the business sector of Paropakar saving Credit Cooperative Ltd, and also find out the types of credit provided to the team members of saving and Cooperative. This study is based on both qualitative and quantitative research designs. It employed historical, analytical, and descriptive research exclusively based on secondary data. Annual report of Paropakar Saccos to achieve the research objective. I have edited, coded, and tabulated the accumulated data and presented it in the form of a graph, table, chart, and trend line. The finding of the study shows that there is a high investment in NEFSCUN in comparison to other sectors. It provides a huge amount of business loans to the businessman for the creation of economic activities which ultimately helps to achieve the economic goal of the cooperative. It also reflects that the investment pattern is low in comparison to the credit patterns in the Saccos. The cooperative should invest the money in the productive sector which helps to uplift the living standard of poor, marginalized, vulnerable, women, disabled, and economically disadvantaged people and high rate of economic growth. Moreover, by providing various loans, Co-operative helps to attract the youth in the agriculture sector, and also helps to produced small scale to the higher-level businessman.</p> Shiva Prasad Devkota Copyright (c) 2021 Madhyabindu Journal 2021-12-31 2021-12-31 6 1 38 49 10.3126/madhyabindu.v6i1.42763 Critical Discourse Analysis of Malala Yousafzai's Speech on Social and Educational Empowerment of Women <p>The present study analyzes the critical discourse analysis of Malala Yousafzai's speech delivered in the United Nations in July, 2013 from the perspective of social and educational women empowerment and especially it looks at how social power is legitimized by the specific leading entities. It examines the relationship of language, events, practices, socio- cultural structures and relations to understand how the texts are ideologically formed by the relations of power. The analysis was conducted following Fairclough's three-D model of Critical Discourse Analysis.</p> C.N. Sapkota Copyright (c) 2021 Madhyabindu Journal 2021-12-31 2021-12-31 6 1 50 59 10.3126/madhyabindu.v6i1.42764 Democratic Values, Pedagogy and Henry Giroux <p>The present study "Democratic values, pedagogy and Henry Giroux” is an attempt to explore the democratic values in the pedagogy particularly in critical pedagogy in regard to Henry Giroux's perspective. This qualitative research employed descriptive methodology along with using relevant secondary sources for the claim, supporting reasons, and finally develop argumentation based on themes since it is written in the form of argumentation. The finding of this study shows that critical pedagogy as a wider democratic project plays an amicable role to impart democratic values across the country including the classroom practices. However, this relatively new paradigm is also not free from criticism. It is criticized as impractical, misleading and conflict-oriented rather than actually solving the problem.</p> Mahadev Devkota Copyright (c) 2021 Madhyabindu Journal 2021-12-31 2021-12-31 6 1 60 66 10.3126/madhyabindu.v6i1.42765 A Study on the Impact of Yoga on Daily Yoga Practitioners <p>This study identifies the reasons for practicing and the impact of yoga in yoga practitioners among different yoga centers in Kawasoti Nawalpur. Yoga is a part of mainstream culture today, with major medical centers, community healthcare centers, and neighborhood yoga studios offering yoga as a mind-body practice to support health and healing. The significance of this research is to study the physical and mental impacts of yoga on daily yoga practitioners at yoga centers in Kawasoti Nawalpur. For this, the researcher went to various yoga centers and met the people who practice daily yoga, and inquired about the causes and impact of yoga. This study shows that the main reasons for practicing yoga among yoga practitioners were; backache, joint pain, or muscular pain (33.33 percent) and abdominal problems including gastritis and uterine problem (38.88 percent). Yoga practitioners experienced the positive effects and achievements of yoga are; backache, joint pain or muscular pain (29.16 percent) improve, and abdominal problem including gastritis and uterine problem (50.00 percent) improve. So, after identifying the positive impacts of yoga, the researcher suggests that more emphasis or public awareness can be given to yoga practice for minimizing chronic health problems. The findings will help the individual, teachers, scholars, career, and counseling centers.</p> Naranath Pandey Copyright (c) 2021 Madhyabindu Journal 2021-12-31 2021-12-31 6 1 67 75 10.3126/madhyabindu.v6i1.42768 रससूत्रको व्याख्याका मतान्तरहरु र यसको तात्पर्य {Contradictions in the interpretation of Rasasutra and its meaning} <p>प्रस्तुत लेख पूर्र्वीय साहित्यशास्त्रमा सर्वाधिक चिन्तन र बहस भएको भरतमुनिले प्रतिपादन गरेको रससूत्रको मतान्तर सहितको विवेचनामा केन्द्रित रहेको छ । भरतमुनिले विभाव, अनुभाव र व्यभिचारी भावको संयोगबाट रस निष्पत्ति हुन्छ भनी प्रस्तुत गरेको रससूत्रलाई उनका उत्तरवर्र्ती भट्टलोल्लट, श्रीशंकुक,भट्टनायक र अभिनवगुप्त जस्ता रस चिन्तकहरुले व्याख्या गरे । यी व्याख्याताका व्याख्या आआफ्ना मतानुसारी छन् । तिनमा मतैक्य छैन। भरतले आफ्नो रससूत्रमा रस के हो ? यसको स्वरुप कस्तो हुन्छ ? भन्ने उल्लेख नगरी रस कसरी उत्पन्नहुन्छ भन्ने बारेमा मात्र उल्लेख गरेका छन् । यही आधारमा टेकेर उत्तरवर्र्ती आचार्यहरु मध्ये भट्टलोल्लटले रस उत्पत्ति हुने, श्रीशंकुकले रस अनुमिति हुने, भट्टनायकले भुक्ति हुने र अभिनवगुप्तले अभिव्यक्ति हुने भनी व्याख्या गरेका छन् । यी उत्तरवर्र्ती आचार्यहरूको व्याख्या मूलतः रससूत्रमा प्रयुक्त “संयोगात्” र “निष्पत्ति” दुई शब्दको व्याख्यामा आधारित रहेर आआफ्ना दार्शनिक चेतको मूल्यसमेत प्रतिबिम्बित हुने गरी आएका छन् । यीव्याख्यालाई चिन्तन र व्यावहारिकताका कसीमा राखेर हेर्दा पाठकले काव्य नाटक वा साहित्यको अध्ययन आनन्दप्राप्त गर्नका लागि गर्ने र त्यो आनन्द मुख्य विषयको साधारणीकरण भई व्यष्टिबाट समष्टिमा गई रसास्वादनप्राप्त गर्दछ भन्ने देखिन्छ। रससूत्रमा आएका संयोग र निष्पत्ति शब्दलाई लिएर चारजनाले प्रस्तुत गरेको व्याख्याको अर्थ के हो र तीमध्ये सबैभन्दा व्यावहारिक वा उपयुक्त अर्थ कुन हुनसक्छ भन्ने विषयलाई समेत प्रस्तुत गरिएकोछ । साथै रस केमा रहन्छ र त्यो रसको आस्वाद कसलाई प्राप्त हुन्छ भन्ने प्रश्न एकातिर रहिरहन्छ भने अर्कोतिरसंयोग र निष्पत्तिको मुख्यार्थ के हो भन्ने विषयमा फरक चर्चा परिचर्चा उत्पन्न हुन्छ र यसले रसनिष्पत्ति सिद्धान्तग्रहण गर्न पुग्दछ । यही रसनिष्पत्ति सिद्धान्तको चर्चा यसमा गरिएको छ । विशेष गरी चारवटा आचार्यकाव्याख्यालाई आधार मानेर तत्सम्बन्धी मतमतान्तर र व्याख्याको आशयलाई यसमा प्रस्तुत गरिएको छ l {The present article focuses on the most thought-provoking and debated discourses in Eastern literature, including the dissertation of Rasasutra. The Rasasutra presented by Bharat Muni that juice is derived from the coincidence of perception, experience and adulterous emotion was interpreted by his successors like Bhattalollat, Srishankuk, Bhattanayak and Abhinav Gupta. The interpretations of these lecturers are according to their own opinions. He has no consensus. What is the juice in Bharat's Rasasutra?&nbsp; What does it look like? They have only mentioned how the juice is produced without mentioning it. On this basis, Bhattalollat, one of the later Acharyas, has explained that juice originates, Sreesanku gives juice, Bhattanayaka gives bhukti, and Abhinav Gupta gives expression. The interpretation of these later Acharyas is based on the interpretation of the two words "coincidence" and "decision" used in the Rasasutra and reflects the value of their philosophical consciousness. Putting these interpretations in the context of contemplation and practicality, it seems that the reader enjoys the study of poetic drama or literature for the sake of enjoyment, and that enjoyment becomes a generalization of the main subject and goes from individual to collective. What is the meaning of the explanation given by the four of them regarding the word coincidence and decision in Rasasutra and also what is the most practical or suitable meaning among them? At the same time, the question remains as to what the juice is and who gets the taste of that juice, on the one hand, and on the other hand, what is the main purpose of coincidence and decision? This is the principle of rationality discussed in it. In particular, based on the four Acharya interpretations, the meaning of the dissent and interpretation is presented in it.}</p> मुक्तिनाथ Muktinath ढकाल Dhakal मुक्तिनाथ Muktinath ढकाल Dhakal Copyright (c) 2021 2021-12-31 2021-12-31 6 1 76 83 10.3126/madhyabindu.v6i1.42789