ACM-001

TERM PAPER PRESENTATION

ON

FORMAT OF SYNOPSIS

SUBMITTED BY
SUSHMA KUMARI
M.COM 2nd YR.
152512

INTRODUCTION
The synopsis is the preplan for research project. It is a guideline and direction. It provides
the rationale for the research, the research objectives, the proposed methods for data
collection and recording formats and/or questionnaires and interview guides. The synopsis is
based on the information provided by the primary source and by secondary sources of
information. In the final report you will present the results of your data collection and
elaboration, with the discussion and the conclusion.

FORMAT OF SYNOPSIS

Cover page/Front page

Table of content
Main heading of synopsis

COVER PAGE /FRONT PAGE

Front page include topic, statement under the supervision of, submitted by, collage
name.

Title: Title refers that what we do in research. It must be reflect objective and it should be
precise and understable and it should be bold and size big and central alignment. This should
be brief and self-explanatory. It should relate directly to the main objective of the proposed
research. A more specific and descriptive sub-title can be added if necessary, for example to
indicate the main methodology that will be applied. The title of the final report can be
different from the working title of the synopsis.

Statement after writing a topic: write a statement Synopsis submitted for partial fulfilment of
.. This statement should not be bold and central alignment.

At left hand side: -

Under the supervision of.

Designation
Department

At right hand side:-

Submitted by / researcher
Name, Roll no. , Class

At central:- Collage name and date .

For example:-

A CRITICAL ANALYSIS OF VALUE ADDED REPORTING PRACTICES IN

SELECTED INDIAN COMPANIES

A
SYNOPSIS

(Submitted for partial fulfilment of name of degree)

Under the supervision of

.
Designation
Department
Faculty

Submitted by / researcher
Name
Roll no.
Class

Dayalbagh Educational Institute,

(Deemed University)Dayalbagh, Agra,
August,2016

TABLE OF CONTENT

The table of contents should list all major parts and divisions and lists sections of proposal
and page references.

S.NO.

CONTENT
Introduction
Review of literature
Need of the study
Objective of the study
Hypothesis
Research methodology
Objective wise Research methodology
Proposed chapter plan

PAGE NO.

References
Bibliography
Webliography

MAIN HEADING OF SYNOPSIS

INTRODUCTION:It should contain brief background of the selected topic. It must identify the importance of
study, its relevance and applicability of results. Its purpose is to establish a framework for the
research, so that readers can understand how it relates to other research. It must clearly state
the purpose of the study. We should introduce the basic concept of our topic and main
problem, set it into context and introduce the particular niche within the main subject area
that we will work. Under introduction we talk about theoretical concept and present
environment which should be precise and clear.
Justifying a research problem means providing information
documenting that both the main problem and the specific niche are of relevance to others than
yourself, such as the scientific community and stakeholders.
The introduction typically begins with a general statement of the problem area, with a focus
on a specific research problem, to be followed by the rational or justification for the proposed
study. The introduction generally covers the following elements:
1. State the research problem, which is often referred to as the purpose of the study.
2. Provide the context and set the stage for your research question in such a way as to
show its necessity and importance.
3. Present the rationale of your proposed study and clearly indicate why it is worth
doing.
4. Briefly describe the major issues and sub-problems to be addressed by your research.
5. Identify the key independent and dependent variables of your experiment.
Alternatively, specify the phenomenon you want to study.
6. State your hypothesis or theory, if any.
7. Set the delimitation or boundaries of your proposed research in order to provide a
clear focus.
For example:INTRODUCTION
The real profitability of any industry in any developing economy is generally assessed on the basis
of its rate of return or on investment. In current scenario, an additional approach is being used by
the economist and professional for the purpose of measuring the degree of survival and growth of
an enterprise. Value Added Statement (VAS) is now being considered as a broad measure of
judging the corporate performance than conventional measures based on traditional accounting
system of an enterprise. The value added statement provides an additional information in respect
of the wealth generated by an enterprise which is popularly known as "value created " by business
during an accounting period. The concept of value added statement plays a specific role in the area
of accounting. Suojanen (1954) suggested the Value Added (VA) concept for income measuring as

a way for management to fulfill their accounting duties towards interested group by providing
more information than was possible from the income statement and balance sheet. Value added
statement can be defined as a statement of value created by a business during an accounting
period. It's a positive difference between the value of goods or services produced and the value of
services purchased. Conventional accounting system which generates information related to
financial performance through profit & loss account or income statement generally emphasis on
the interest of the shareholders. The concept of value added has been in use in U.K and several
European countries. Economists have used this term in macro sense for the computation of
incremental generation of gross national products or gross domestic products.

REVIEW OF LITERATURE

The literature review develops broad ideas of what is already known in a field, and what
questions are still unanswered. This process will assist you in furthering narrowing the
problem for investigation, and will highlight any theories that may exist to support
developing hypotheses. Give a short and precise overview about the current state of research
that is immediately connected with your own research project. Name the most important
contributions of other scientists.
In this section we present details regarding the research problem. We should present
documentation of the existence of the problem, how it is manifested, who it affects and
involves, what roles and interests the involved actors have, the historical background to the
problem, and the problems complexity.
The review can add to the justification of choice of the subject included in the
Introduction. It is important that the review includes recent literature, and that it critically
synthesises knowledge within the subject being addressed rather than merely describing it.
Review of literature in two forms: Tabulation form
Simple form
Tabulation form: - It is summarized and precise form.it writes in one way. Like
S.no.

Author year
name

Topic

Research
objective

Research
methodolog
y

finding
s

Gap

Simple form: - Under simple form we write review of literature in a theoretical or simple
form where table not use. Under this we write s.no, author name, topic in one line and after
this we write abstract or researches.
Review of literature must be in chronological order that means firstly we write latest
review of literature than old.
Authors name must clear and systematic order.
Only year consider not date.
Topic should be there and that is clear.
Objective primary objective should be there and which is clear.

Research methodology cover area, how data collected/source of data, company, tools.
Findings in a simple and in short form.

For example:Davada, R. H., (2012) has carried out research on Social Responsibility of Tata Consultancy
Services Ltd. through Value Added Reporting which focuses that value added is meaningful measure
of corporate performance rather than conventional measures based on traditional financial accounting
and can be particularly useful for employees oriented approach, which will be more fruitful
discussion with employees and can be especially useful in productivity arrangements.
Nandi K. C., (2011) has conducted the research on Performance Measures: An Application of Value
Added Statement. with an objective to evaluate the performance of 20 selected PSEs in India, taking
five each from four core public sectors for the period from 1999-2000 to 2008-09.

Review of literature can be written as:Objective wise

Research methodology wise
Topic wise
Tool wise and many more.

This classification can comprise the number of review of literature. For example we take 100
review of literature so it divides as objective wise which have same objective. Some divide
on the basis of tool wise which u8se same tool and other same as this.
NEED OF THE STUDY
It may include reference to a gap in the research literature, to the need to apply certain ideas
in a new context, or to the significance of your particular topic. It is the ways in which the
study may be significant for the educational community may also be discussed. How will it
benefit the concerned stakeholders? What could be the larger implications of your research
study? Under need of study we talk about why we study this topic their significance and we
moreover focus on the gap which from reviewing past literature. The gap must be there and
how we will short out the gap. Gap of the study is called need of study.
For example:-

NEED OF THE STUDY

The growth of the business depends on effective mobilization of funds leading to development and
expansion of the business activities. However, the profit & loss account or an income statement
cannot be considered as the yardstick for the corporate performance in order to evaluate the
corporate performance. Additional financial information is necessary which can supplement the
need of various stakeholders, as such the value added technique is considered to be an effective tool
for measuring the performance as stated by the various researchers in their studies. Hence, the
present research has been undertaken to examine as to how and to what extent the value added
statement can supplement additional financial information needs and to establish direct linkage of
value added statement with the concept of performance of the business in Indian corporate sector.

OBJECTIVES OF THE STUDY

Objective should be identified on the basis of the problem analysis. That means, after reading
the problem analysis it should be immediately clear that the choice of objectives is relevant
and justified. The objectives and aims should be only a few (2-3). Research objectives are the
goals to be achieved by conducting the research. They may be stated as general and
specific. The general objective of the research is what is to be accomplished by the research
project, for example, to determine whether or not a new vaccine should be incorporated in a
public health program.
The specific objectives relate to the specific research questions the investigator wants to
answer through the proposed study and may be presented as primary and secondary
objectives, for example, primary: To determine the degree of protection that is attributable to
the new vaccine in a study population by comparing the vaccinated and unvaccinated groups.
For example:OBJECTIVES OF THE STUDY
The present study will be carried out to achieve following objectives To understand the theoretical framework of the concept of value added and value added statements.
To examine the role of value added statement as a means of performance indicator.
To carry out a comparative study of value added reporting practices among the selected companies.

HYPOTHESES

If you as a researcher know enough to make prediction concerning what you are studying,
then the hypothesis may be formulated. A hypothesis can be defined as a tentative prediction
or explanation of the relationship between two or more variables. In other words, the
hypothesis translates the problem statement into a precise, unambiguous prediction of
expected outcomes. Hypotheses are not meant to be haphazard guesses, but should reflect the
depth of knowledge, imagination and experience of the investigator. In the process of
formulating the hypotheses, all variables relevant to the study must be identified.

NULL HYPOTHESIS a no difference forms in terms of the operation required to test

the hypothesis.
For example :- There is no difference between the mean grade point averages achieved by
students in the upper and lower quartiles of the distribution of the Self-regulated Inventory.
ALTERNATIVE HYPOTHESIS a form that states the hypothesis you will accept if the
null hypothesis is rejected, for example High self-regulated students will achieve more in
their classes than low self-regulated students.
For example:H0: There is no significant relation between value added statement and sales, revenue, GVA, NVA etc.
H1: There is significant relation between value added statement and sales, revenue, GVA, NVA etc.

RESEARCH METHODOLOGY

This is a very important part of your research outline and should receive a lot of attention. It
may well be the longest section of your proposal. Give detailed information about how you
plan to tackle your research problem.. Anyone who reads your proposal will want to know the
sources and quality of evidence you will consult, the analytical technique you will employ,
and the timetable you will follow. Depending on the discipline and the topic, suitable research
strategies should be defined.
Sample size: How many patients will be included. If there are groups how many per group?
Sampling technique: Type of sampling technique probability sampling technique and nonprobability sampling technique
Sample selection criteria: Inclusion criteria: on what bases will patients be inducted in the
study? Exclusion criteria: On what bases will patients be excluded from the study?
Area of the study:-:In which area our study carried out..
Justification of the sample: - It refers that on what basis we select unit as a sample. We justify
our sample.
Duration of study: How long will the study taken. Duration of the study depend our objective.
Types of data: - two type of data:-primary data and secondary data. Primary data is data
which is not publish or we say that generate by us. Secondary data is data which is published.
Data collection method:
Primary data collection method includes observation method, interview method, through
questionnaire, through schedule.
Secondary data collection method includes annual report journal, magazine, books, and
newspaper.

Data analysis tool: It includes statistical tool and which software help in analysing the study.

For example:RESEARCH METHODOLOGY

In order to achieving the objectives the following research methodology will be adopted
Sample size -The study will be carried out on the companies which were listed in BSE
Sensex 30 as on 1st April 2013. From BSE Sensex 30, five companies will be selected.
Sample selection criteria -The Companies must be bringing out their value added
statement on or before 1st April 2009. The Companies selected on the above basis will be
further ranked on the basis of their net worth as on 31st March 2009 for the purpose of their
selection.
Collection of Data -The study will be based upon secondary data. The secondary data will
be collected from the annual reports, journals, magazines, newspapers, web- sites, periodicals
and other reports of selected companies.
Duration of Study- The data for the purpose of research will be considered for a period of
five years commencing from financial year 2009-2010 to 2013-2014.
Tools for Analysis -For achieving the above mentioned objectives and for analysing &
presenting the information various financial and statistical tools will be used. The analysis
will be carried by using value added statement analysis, Time series analysis, Regression
analysis and Ratio analysis etc. Check list will also be prepared to analysis the data and
various graphical tools for presentation and information will be used.
OBJECTIVE WISE RESEARCH METHODOLOGY
Give detailed information about how you plan to tackle your each objective. Under we
identify separate methodology for each objective.
S.NO
.

OBJECTIVE

For example:-

RESEARCH METHODOLOGY

S.NO.
1.

2.

3.

OBJECTIVE
To highlight the theoretical
framework of the concept of value
added and value added statement.
To examine the role of value added
statement as
a means of
performance indicator
To carry out a comparative study of
value added reporting practices
among the selected companies.

RESEARCH METHODOLOGY
In order to examine the theoretical framework of
VAS an examination of financial statements,
annual reports ,GRI reports will be carried out.
To achieve this objective ratios related to value
added will be analyzed to examine economic &
social performance.
To achieve this objective the value added
statements of selected companies will be
compared.

PROPOSED CHAPTER PLAN

Each chapter's proposed contents are described in a few lines or a small paragraph, or a
proposed table of contents is presented. It gives the outline that how you will set your final

report. We plan for final report.

Chapter 1

Chapter 2
Chapter 3
Chapter 4
Chapter 5

Introduction
Need of the study
Objective
Research methodology
Review of literature
Theoretical concept of topic
Analysis and interpretation
Finding, conclusion and suggestion

For example:Chapter Number

Chapter-I
Chapter-II
Chapter-III
Chapter -IV
Chapter -V
Chapter -VI

Chapter Name
Introduction
Value added statement- Theoretical framework
Value added statement- Reporting practices
Performance evaluation through value added statement
Comparative study of value added statement
Findings and Suggestions

REFERENCES
The purpose of a reference list is that the reader should be able to find the references used.
Therefore, be sure to write the full reference in the reference list, including author,
publication year, title, title of journal/series, volume of journal/series contribution, publisher,
page numbers.
For example:Lee B. L. (2012) " Output and Productivity Comparisons of the Singapore and Hong Kong
Wholesale and Retail Trade Sectors, 2001 -2008.AsianPacific Economic Literature, Vol.
26, Issue 2, pp. 104-120, 2012.

BIBLIOGRAPHY:-

List of books name. A bibliography is a list of books,

scholarly articles, speeches, private records, diaries, web sites, and other sources you
use when researching a topic and writing a paper. The bibliography will appear at the
end of your paper.
For example:P.M. Rao , Value Added Reporting: in Theory, Practice and Research, Deep and Deep
Publications Pvt.. Ltd., 2000

WEBLIOGRAPHY:- List of websites . A list of electronic documents, websites, or

other resources available on the World Wide Web, especially those relating to a particular
subject. For example:www.ssrn.com
www.managementjournals.com

CONCLUSION
Synopsis also known as research proposal. A good synopsis will give maximum information
in minimum words. A well-conceived synopsis will go a long way convincing the reviewer
about the ability of the researcher to conduct the project. Synopsis help in when we writing
Final report.

REFERENCE
www.ijdvl.com

http://intra.tesaf.unipd.it/School/for%20PHD%20FONASO%20ResearchSynopsisWriting.pdf

BOOK
C.R. Kothari- Research methodology methods and techniques