व्यवसाय और वित्तीय मामलों का जर्नल

The Circular Economy (CE) model, characterized by resource efficiency, waste minimization, and sustainable practices, has increasingly gained traction across various sectors. In the healthcare industry, the implementation of CE principles holds significant potential for enhancing sustainability and operational efficiency. This systematic review and bibliometric analysis aims to provide a comprehensive overview of circular economy practices within the healthcare sector. By examining existing literature, the study identifies key themes, methodologies, and trends in CE adoption in healthcare. The findings underscore the benefits, challenges, and future directions of integrating CE principles in healthcare practices, offering valuable insights for policymakers, practitioners, and researchers.

Environmental Accounting and Reporting (EAR) are increasingly critical for organizations worldwide, reflecting the growing importance of sustainable business practices. In Bangladesh, the banking sector plays a vital role in economic development, and its commitment to environmental sustainability is crucial. This paper analyzes the environmental accounting and reporting practices of listed banking companies in Bangladesh. The study aims to evaluate the extent and quality of EAR among these banks, identify the drivers and barriers to effective EAR, and provide recommendations for improving EAR practices. The analysis reveals a varied landscape of EAR practices, with significant room for improvement in transparency and comprehensiveness. Key findings highlight the influence of regulatory frameworks, stakeholder pressure, and organizational culture on EAR practices.

The COVID-19 pandemic has had a profound impact on global economies and individual households, exacerbating pre-existing financial vulnerabilities and creating new ones. This article examines the relationship between the COVID-19 crisis and household overindebtedness, with a particular focus on the role of debt and financial literacy. The pandemic has led to increased unemployment, reduced income, and heightened financial insecurity, driving many households into deeper debt. At the same time, financial literacy plays a crucial role in mitigating these adverse effects by enabling individuals to make informed financial decisions. This comprehensive analysis draws on a wide range of literature to explore the multifaceted impacts of the pandemic on household debt levels and the importance of financial literacy in navigating these challenges. The findings highlight the need for targeted policy interventions to support financially vulnerable households and enhance financial education programs.

The research paper is organized to analyze the risk and return of selected small cap stocks listed on NSE and also to compare the performance of each stock against the benchmark. The data is collected for a period of 9 years i.e., from 1^st January 2014 to 31^st December 2022. The paper compares the performance of each stock taking Nifty 50 index as benchmark. The study is purely based on secondary data collected from NSE. The data were collected based on daily prices of the selected small cap stocks, and with the help of daily prices annual return were calculated for a period of 9 years. The study shows that Tata Elxsi, Aarti drugs, HDFC Bank and Kotak Bank have given highest returns during the study period. Whereas the return of ICICI bank is lowest during the same period. The beta of all the stocks are positive, indicating that all the shares carry a higher risk.