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The investment in ELSS mutual fund over last few years has been getting popular over other mutual fund products due to its income tax benefits and returns. It is necessary to assess its performance as compare to benchmark market indices available in the stock market. The present study aims to compare and analyse the performance of both on the basis of quarterly average and in absolute terms. In order to study the same, the risk adjusted measures such Sharpe and Sortino ratios have been calculated and tested by using Annova and welch test. The period of study considered for the study was considered of 10 years from 2009-10 to 2018-19 taking 43 samples of ELSS funds and 7 benchmark market indices. The findings of the study are wherever there is comparison of ELSS with other benchmark market indices null hypothesis has been rejected which implies that there is difference between the both.

Tourism is considered important factor for social, economic, cultural, spiritual and artistic development of the country. Goa has emerged a most favorite destination for both domestic and international tourist. Tourism enterprises plays important role by providing tourism products and services to the tourists. Tourism Enterprises are classified into five main broad categories viz Accommodation, Food and Beverages, Travel and Recreation and Entertainment. The present study focuses on Small and medium sized accommodations. Small and medium accommodation are classified based on Accommodation plays important role in giving home feeling to the tourist. The main aim of this paper is to identify and measure tourist perceptions towards small and medium accommodations in Goa. Data has been collected from 280 tourists including both domestic and international. Collected data was analyzed by using factor analysis and multiple regression analysis was used to measure impact of tourist perception. This study reveals that factors identified has positive impact on tourist perception

A Comparatively unpopular product for tax-saving investment is Equity-Linked Savings Scheme (ELSS). It is an equity mutual fund product that helps in capital appreciation along with tax saving. An equally less popular equity product is Diversified Equity Fund which does not offer any tax benefits but offers potential for capital appreciation. With more than two decades of its existence, it is necessary to examine their performance. The present study analysis the investment performance both of these funds. The main objective of this study is to compare and evaluate the performance of ELSS and diversified equity fund with growth plans by taking entire sample of ELSS from 2010-2019 with minimum three years track record and top 12 funds of diversified equity with highest AUM (Asset Under Management). The present research study has considered Net asset valueof the Growth plans of ELSS &Diversified funds for the study. The present study has used various statistical tools such as Sharpe ratio, Averages, ANNOVA, T test and Robust Tests of Equality of Means. The findings of the study exhibit that overall, ELSS funds have performed less well than Diversified Equity funds on the basis of total risk undertaken. Among the 43 sample of ELSS funds two funds of HDFC Mutual fund namely HDFC Long Term Advantage fund with and HDFC Tax saver with 10-year track record from the ELSS category, have performed better over diversified equity.