INTRODUCTION:

The Brick Kiln Industry is an industry focused on demand that meets the increasing urban growth and economic growth demands. These sectors are typically located in rural and industrial areas in order to satisfy the municipal construction requirements. Brick Kiln Industry is a big part of the urban and rural economies since it is locally focused. Much like other rural small industries, in off-season agriculture the Brick Kiln Industry often generates revenue and work for workers of various individuals, both men and women (Gupta, 1993). The Indian Brick Sector, the world's second-largest brick manufacturer, is next to China and has 60, 45 percent share in the country's net domestic product, but "clearly" is excluded from the reach of state control and defence (Daniel.2009).

Bricks are one of India's leading wall materials. The annual walling material demand will rise by 6.6 percent to about 500 billion units of brick-equivalent macerating by 2030 in India.

These informal enterprises are operating as non-organized markets, which are mostly unlicensed (unrecognised) and uncontrolled in brick kilns. (Daniel 2009, Maithel et.al 2010) The annual turnover of the industry is more than 140 million Rs, with an projected annual carbon intake of approximately 25 million tonnes, the third largest coal-bearing user after thermal power and steel (Gupta and Narayan 2010) of the world.

In India, the Ganges Plain of North India accounts for 65% of the overall brick production. In India brick is the backbone of building industry. The key brick-producing countries in the area are Punjab, Haryana, Uttar Pradesh, Bihar and West Bangal. The significant brick manufacturing nations in the Peninsular Plateau and coastal region of Indian are Gujarat, Maharástra, Orissa. Tamilnadu, Madhya Pradesh (Gupta and Narayan 2010). In the cottage, village and rural business level bricks are prepared, refined and baked in the furnace. The brick kiln industry is located on the remote side of the world and reflects a single model of ties with industry-'Tripartism "(Iqbal 2006).

The brick making industry is of low technology and has a distinct division of employment, hiring professional and semi-qualified staff comprising men, women and children during off-season agriculture. The bricks are moulded by hand then cured by the sun then shot into a trap. In India, full development mechanisation is still not underway. In the meanwhile, an intermediate five technology is more widely used for basic and sophisticated methods of brick production. The brick kiln industry is the second largest post-building market with floating workforces, primarily seasonal migrants. They are among the poorest and weakest areas of rural society. During the time of lean agriculture they move to the brick kiln industry for work (Gupta 2003).

Kiln India there are approximately 100 thousand brick manufacturing approximately 140 billion bricks a year. In the northern and north eastern flanks ranging from Punjab to Assam, the majority of these bricks are developed by the BTK (Bull's trench kilns). Terrain is particularly rich in clay in the Eastern Uttar Pradesh, which encompasses Rae Bareilly, Pratapgarh, Allahabad and Varanasi. Therefore, a very large number of BTKs occur in this area.

Brick Industry in Uttar Pradesh:

The brick practises of several years ago are proven by various historical monuments and old administrative buildings of Uttar Pradesh. The numerous forms, sizes and colours of ancient bricks shows clearly that numerous brick styles have been used in Uttar Pradesh during different periods of time. In the beginning of the past century, the manufacture of clay bricks began in Uttar Pradesh. Bricks were manufactured for that time not for business purposes, and only unique buildings where bricks were branded in country clamps were required to meet this particular demand.

The output units of brick went up in the pre-and post-independence era along with economic development and growth, but in Uttar Pradesh the rates were quite sluggish. The solely commercial brick development began in the mid-1980s. In UP the rising number of units, which provides an insight into the growing number of brick development units that are increasingly evolving into an industry. Like other parts of India, brick development is conducted through conventional methods in Uttar Pradesh and all units are located in rural areas and semi urban areas.

Most units are small- to medium-sized and only work during the dry season (5-6 months a year) with the use of the local resources available. It has a limited mechanising and a strong labour rate in this conventional sector. Bricks are an energising and polluting source in the form of GHGs. Bricks are a source of air emissions. In order to build Brick Kiln factories, the government of Uttar Pradesh may take on certain formalities and guidance. Such formalities are expected to be fulfilled.

Brick kilns are listed under the Factories Act 1948 as factories. The factories have to be licenced with the Factories Inspectorate, the Directorate of Labor Welfare. Inspectors have inspected the brick kilns, gathered work and ownership details and submitted documentation on industry registries under the Factory Act, 1948. Uttar Pradesh has been allowed by legislative permission of the State Pollution Control Board to gain registration.

There are several other prerequisites for developing the brick kiln industry for the creation of a non-objection certificate (NOC) from the Uttar Pradesh Department of Revenue and village municipalities. The foregoing sales tax rate shall be payable by the manufacturer in two increments per year depending on the burning power of the fuel oven.

I) The payan has to pay Rs 60000 for a kiln of > 20

II) Rs 80000/ shall be charged for the kiln with a size of > 25,).

III) Rs 100000 must be charged by the kiln with a capacity of 25 <

Making of brick in Uttar Pradesh, while not officially recognised as an industry, is an vital practise. Brick making contributes around 1 percent of the gross domestic product in the region, with approximately 18395 functioning ovens, and creates jobs for more than 1 million citizens. Because of the shortage of steles in particular, the nation is highly reliant on construction bricks. Building has grown exponentially to 8.8 percent last year, contributing to an average growth of 2-3 percent in the brick market over the next decade. However, the overwhelming majority of kilns also use obsolete, heavily polluting energy-intensive technology. There are approximately 700 brick kilns in the area around Delhi. The key cause of small particulate emissions in the city during the dry season. The brick kiln industry is reported to be the fourth largest source of PM10 pollution after shipping, road dust and power stations.

Technology Used:

Majority brick kiln is not mechanised in India, except for few mechanised/semi-mechanized units which contribute less than 1 % of total volume. They focus on the contract work of part rate for operations to earn, plan, mould, dry, burn and treat clay. Mechanical excavators for clay collection have been popular in recent years.

In the Malabar area there has been the prevalence of using roller crushers (for clay preparation) and extruders (for brick forming), only recently a handful of factories have been using extruders in other parts of the nation. In western Bengal and Uttar Pradesh, Pug mills for mixing clay – powered both by animals and electricity – have been in operation for very long periods. Also in service are several big mechanised pug mills. The ability of the indigenous populations to manufacture semi-mechanised machinery is restricted. While many small companies manufacture soft-mud moulding machinery and extruders, only certain existing companies are present, for example. DeBoer Damle manufactures relatively well priced equipment, Vijaya Prakash Industries. The number of these plants in service and under commissioning is approximately 20 and the shipments of Chinese extruders and clay preparation machines are growing over the last few years.

Green bricks are dry mostly outdoors except in Southern India where they are dried in drying sheds.

The following table offers information on the different forms of firing technologies currently prevalent in India. The latest leading technology for firing bricks is the Fixed Chimney Bull's Trench Kiln (FCBTK). In the Indo-Gangetic plains, and in certain pockets in the rest of the world, FCBTK represents about 70% of all bric production in India, which is prevalent. Clamps in peninsular India are commonly used. Less than 5% of the overall volume of the kilns was down-watering oxen, vertical shaft bricks (VSBK), Hoffmann's oxen and zigzag ovens fired.

Table: Currently prevalent Brick kiln technologies in India

Type of Kiln	Regional spread	Brick production Approx. contribution in
Clamps	Central, West and Southern India	25 percent
Fixed chimney BTK	Indo-Gangetic plains (North and East India) and several clusters in South and West India	70percent
Zig-zag	West Bengal, a few clusters in North India	3-4 percent
VSBK	Central and East India	>1 percent

LITERATURE REVIEW:

Khattak, (2011) presented her research report on “Social analysis of Brick Kilns Production Units in Pakistan” where she found that brick kiln workers still being subjected to worst kind of exploitation. Workers have to live in worst condition in work place in very hazardous condition. Without any written or verbal understanding, workers are employed by the owner which has no legal validity. The author suggested some measures to provide financial and technical help to the families working in brick kiln especially to save the future of thousands of children.

Bharaty (2013) studied the problems of women workers engaged in brick kiln industries in south Kamrup district, Assam. The women workers are living in the campus of the brick industries with inadequate facilities. They suffer from many diseases and have to work at low wages. They are also constrained to perform duties against their will. Some of the women workers are also sexually harassed by the male workers.

Das (2013) the problems of child labourers in brick kiln industry are studied in Kamrup district in Assam. The number of child labour is very high in such industries, in spite of many Governmental efforts to prohibit child labour. The brick kiln child workers are highly vulnerable to exploitation, lack of effective voice and have virtually no bargaining power. The child workers miss their education, damaging their future prospects and at the same time they loss their golden childhood. They cannot fight for their right as they are belonging to very poor family.

IANS. (2010) analysed the initiative to mitigate carbon pollution by the UNDP project "Improving Kiln Productivity in the Brick Making Industry" in Bangladesh. To substitute the 150-year-old process, Bangladesh is looking at smokeless brick making process. In view of the economic development in Bangladesh, conventional brick production technologies are heavily polluting the climate. Smokeless technology will allow the brick-making industry in the country to become more energy-efficient, mitigating local pollution and greenhouse gas emissions, mitigating production costs and improving production efficiency.

The function of burned clay bricks that are used at economic cost in durable construction was studied by Mathur (2001). In modern times, high-rose buildings can be constructed in urban areas with the use of bricks and low-rise buildings can be designed in rural areas at a quick face in large quantities as could be needed to provide sturdy housing at an affordable cost to millions of lowest-income families. Via study and growth, the challenges posed by the industry must be analysed and solved.

The usage of bricks can be substituted by alternative / substitute building materials of various kinds of cement-concrete production, such as cement building blocks, re-in forced concrete construction, lightweight concrete construction items, lightweight aggregate concrete, etc., due to different reasons. Investigations and studies to modernise the brick industry should be given considerable priority.

Achary, et.al (2006)- While vertical shaft Brick Kiln (VSBK) technology is popular in many countries and has now been adopted in Nepal, because of its large initial expenditure and lower returns compared to BTK, entrepreneurs are not drawn to this more successful technology. The VSBK technology is more energy effective and greatly lowers greenhouse gas (GHG) emissions and local air pollution. VSBKs' air pollution emissions are below the acceptable level of the quality norm of the government.

This longitudinal research was performed in the Kathmandu Valley by Pariyar et al (2013) on the environmental and health effects of brick kilns on areas near brick kilns. Because of its topography that reduces wind movement and makes contaminants to linger inside the valley, Kathmandu valley is prone to air pollution issue and brick kilns are the major source of air pollution. Brick kilns are worsening air quality and degrading the health of citizens near the brick kilns. The amounts of particulate matter (PM) in the environment around the areas of brick kilns are three times greater than that of brick kilns during the offseason. This study finds that both human existence and the environmental sector was impacted by air emissions. Human lives are more prone to air emissions and, because of air pollution, the atmosphere degrades a lot. This analysis indicates that most persons around the brick kilns experience respiratory difficulties, nasal problems, eye burns, and certain kinds of skin diseases.

METHODOLOGY:

The present study is based on both primary and secondary data. The secondary data have been collected from various published sources such as Directorate of Industry, Department of sales taxes, Village Panchayata office, State Pollution Control Board, Government Factory office, Agriculture, Health and existing study reports of Brick kiln industry. Data from secondary sources also includes various published and unpublished documents, book, journals and newspaper, including Statistical Handbooks, various census reports, survey reports, Internet etc. But the core of the present study is based on primary data. Information collected from the primary source is based on interpersonal interview guided by a structured questionnaire with persons or representatives of different agencies relating to production, marketing and finance of the brick industries

The common names appearing simultaneously at least two lists are identified and 40 units of BKI are considered as population. Units are selected with the help of stratified random sampling method with proportional allocation.

From the selected sample, units are again arranged into three groups namely Large, medium and small. This classification is made on the basis of production per day.

Cost analysis of the industry Cost analysis refers to the breakup of total costs in some elements or subdivisions. In the production process, each industry has some specific production cost. To know about the nature of production and estimate of financial reports, cost analysis is essential. Such analysis helps the producer to keep the accounts of the industry and control the whole business. The cost analysis based on quantitative information about the necessary production costs helps the producer to make profit and take some wisely decisions for further expansion of business. With such information about costs, the producer may take decision to expand or curtail the production .The cost function or the quantitative expressions of the cost behaviour establish an exact relationship between the cost and its varying level of output with the use of different inputs at different level of production (Gupta and Sharma, 2013). Cost analysis helps the entrepreneur to take certain decision pertain to production and marketing of the product. All costs are classified according to the nature and types, which provide an idea about the relationship between the cost and output of the industry.

Determination of Cost: (Cost Sheet or Unit costing method):

"Unit costing" approach is used in this sector where one or a limited amount of component grades (Gupta and Sarma 2013) are produced. A costing sheet is prepared to display the various forms of cost premiums, job costs, marketing costs etc. In order to evaluate the cost incurred by companies engaged in brick kilns. Here, an endeavour was made to plan the model unit’s cost sheets on the basis of the collected data. The table blow displays the numerous costs (an average) in three classes (small, medium and large) of output of bricks, and calculates the cost per unit of bricks and the benefit. As bricks are counted in thousands and sold, they are known to be units. Main expenses, jobs, office and distribution expenses etc. are primarily costs.

The cost of production per thousand bricks is found to be different in three manufacturing classes. The cost of a Brick per unit is Rs 3411 in big units, and an average of 3,41 per brick. The costs per unit for medium-sized units are Rs 3,552 and Rs 3,55 for each piece of brick. Again in small production units the total cost per unit is Rs 3607 and per brick costs 3,61. It is also observed that the unit cost is comparatively high as other production units.

The big units benefit from large-scale economies of produce and hence their production costs are smaller than the other types (small and medium-sized). Owing to low-scale economics, in contrast to other groups, the total cost of output in small production units is high.

Table: Average Cost Sheet of the sample units (Unit Costing)

No.	1	2	3
1.Sample unit	Small	Medium	Large
2.Production	2975250	135208000	8265000
3.Particulars	Rs	Rs	Rs
4.Raw materials	2128750	103258000	6615000
5.Wages	2027713	89929450	6309550
6.Fuels	3875925	160025590	7253250
7.Prime Cost	8032388	357287040	20177800
8.Factory overhead	540100	24612730	1620510
9.Cost of Production	8572488	381936430	21798310
10.Office and overhead	1215225	55378642	3646147
11.Cost of Production	9787713	43728412	25444457
12.Sell and Distribution	945175	43072278	2835892
13.Cost of Sale	10732888	480350690	28280350
14.Sale Value	13358556	536671267	10782795
15.Profit	2625669	184659217	39063145
16.Cost per thousand	3607	3552	3410.67
17.Cost per Bricks	3.61	3.55	3.41

Estimated Total Cost Function of the sample units:

An estimated cost function may describe the actions of the price of the brick industry. Different cost functions have been run (it was not feasible to suit quadratic or cubic cost functions) and a linear one is the most suitable cost function. Brick production (in one year) relies largely on contingent costs (raw materials, labour and fuel and overhead costs).

The Variable Cost and Overall Output of Units can be seen by the visually drawn Total Variable Cost curve. The relation between Bricks' TVC(Y) to the final product stage (output X) shows that the relation between VC(Y) and Fp(X) is linear.

A linear regression function is equipped to measure this relationship from the specified scatter points and it is defined by the following equation. Through calculating this cost function, the actions of the variable cost of the brick industry can be clarified.

Y = β₀ + β₁ X_i + Ui

Y = 2.742* + .883 X*

(.732)	(.048)
R²=.901	Adjusted R²=.898

* Implies 1% level of significance.

(The figures in the parenthesis are the estimated standard errors)

The estimated cost function gives an idea about the amount of variable cost depending upon the quantity of production. Plotting of different values of dependent and independent variables in a graph indicate that an increase in production, cost also increases. Since, Brick production in one year mainly depends on the cost of raw materials, the cost of direct labourers and fuel costs, so increasing volume of production rise the total cost of the industry.

Cost-Volume-Profit analysis of the sample units:

The Cost-Volume - Profit relationship of the sample brick industries is studied between various forms of C-V-P research (Kaplan and Atkinson, 2000) model. From the general benefit equation, this formula functions. Table below reflects the results of the C-V-P study of the sample groups.

Table: Cost –Volume- Profit of units

Sample Units	Q (000)	P(Rs)	V(Rs)	F(Rs)	Contribution (Rs)	BEP_u(000)	BEP _Rs (Rs)	C/S or P/V Ratio (%)	BEP % of sales	Margine of safety (%)
N-1	11400	4814	38768400	2325600	1413	1646	79217	29.4	14.4	85.7
N-2	7980	4719	24955800	1276800	1592	802	37854	33.7	10.1	89.9
N-3	6840	4901	21626400	1436400	1740	826	40471	35.5	12.1	87.9
N-4	6840	5186	21964800	1368000	1974	693	35929	38.1	10.1	89.9
N-5	7980	4544	27035640	1691760	1156	1463	66495	25.4	18.3	81.7
N-6	8550	4279	25608000	1624500	1283	1266	54141	30.0	14.8	85.2
N-7	4320	4275	16122600	1036800	543	1909	81639	12.7	44.2	55.8
N-8	4032	4035	14882640	887040	1343	204	16408	34.1	2.5	67.5
N-9	3840	4665	14435000	921600	904	1019	47459	19.4	26.5	73.5
N-10	4032	4280	15456200	887040	447	1984	85006	10.4	49.2	50.8
N-11	4560	4304	18225400	1048800	307	1416	146940	7.1	74.9	25.1
N-12	4275	4294	16199050	940500	505	1862	80010	11.8	43.6	56.4
N-13	4032	4164	14828380	887040	486	1825	75949	11.3	45.3	54.7
N-14	4608	4235	17148640	1059840	513	2066	87407	12.1	44.8	55.2
N-15	4656	4340	17082880	884640	671	1318	57218	15.5	28.3	71.7
N-16	4800	4312	16395500	864000	896	964	41567	20.8	20.1	79.9
N-17	5760	4105	17204560	1059840	1118	948	38911	27.2	16.5	83.5
N-18	4992	4080	15622160	898560	951	945	38568	23.3	18.9	81.1
N-19	4608	4090	14575000	921600	928	993	40638	22.7	21.5	78.5
N-20	4320	4325	12177900	604800	1506	402	17368	34.8	9.3	90.7
N-21	4365	4136	12616600	698400	1246	561	23188	30.1	12.8	87.2
N-22	4608	3943	14592500	921600	776	1188	46805	19.7	25.7	74.2
N-23	4512	4198	13061600	721920	1303	554	23260	31.0	12.3	87.7
N-24	5568	6015	19293120	1002240	2550	393	23641	42.4	7.1	92.9
N-25	4416	4103	12734080	750720	1220	615	25255	29.7	13.9	86.1
N-26	4171	4146	12504450	625650	1148	545	22591	27.7	13.1	86.9
N-27	5238	4202	16381620	838080	1074	780	32781	25.6	14.9	85.1
N-28	4410	4287	14486700	661500	1002	660	28308	23.4	14.9	85.0
N-29	4559	4312	16255400	820620	746	1100	47405	17.3	24.1	75.9
N-30	4416	4190	15028020	706560	787	898	37621	18.8	20.3	79.7
N-31	4074	4459	13191080	611100	1221	500	22310	27.4	12.3	87.7
N-32	4268	4382	14899740	682880	891	766	33596	20.3	17.9	82.0
N-33	5376	4404	15699760	698880	1484	471	20741	33.7	8.8	91.2
N-34	4032	4605	12637320	564480	1470	384	17674	31.9	9.5	90.5
N-35	4940	4258	15285400	790400	1164	679	28917	27.3	13.7	86.3
N-36	3420	4320	11453800	615600	971	634	27389	22.5	18.5	81.5
N-37	2820	4370	9731650	507600	919	553	24144	21.0	19.6	80.4
N-38	3325	4427	10960750	532000	1130	471	20839	25.5	14.2	85.8
N-39	3040	4378	10567200	577600	902	641	28045	20.6	21.1	78.9
N-40	2716	4818	9685400	543200	1252	434	20904	25.9	15.9	84.0
Average	4917475	4397.5	16284529	912405	1088.3	985	43115	24.9	20.4	78.3

Unit Contribution:

The contribution margin per thousand bricks for 40 units in the sample areas as seen in column 6 of the table above. The maximum contribution margin per unit of 1,000 bricks was found to be Rs 1974 and the lowest was Rs 307, with an overall contribution margin of Rs 1088. This allows managers to make a number of managerial choices. Prices are calculated by including 'contribution' which is excess of revenue or purchase price above marginal sale expense on the basis of marginal cost.

Profit Volume Ratio (P/V Ratio or C/S Ratio):

The profit/volume ratio, which is often referred to as the 'Contribution Ratio' or 'Marginal Ratio' which represents the sales contribution relationship. The higher the ratio, the greater the benefit, and the smaller the ratio, the smaller the benefit. The P / V ratio of the survey unit indicates in Table 4.14 that the highest P / V ratio is 42.4 percent and the minimal one is 7.14 percent with a 24.9 percent average. It is obvious that as the fixed cost in the industry is reasonably tiny, the industry will make a handsome profit.

Break Even Point:

Column 8 reflects the BEP of the sample units in the table above. It is found that the lowest break-even revenue of the survey units is Rs 16407.88. reflecting just 2.6 percent of the unit's overall sales and the largest one is Rs 81639.05, reflecting 44.2 percent of total sales and 20.4 percent of the average breakeven amount (BEP sales Rs 43115.45).

It is found that certain sample units have a breakeven point of low values. They generate high income, particularly in the case of large production units. To raise their revenue, they have several choices. But there are several issues with high prices in the medium and small systems. In certain systems, the BEP is far below the average standard.

Safety margin:

Safety margin is a significant measure of the strength of an organisation. From the review of the financial data of the survey units in the table above, 92.9 percent is considered to be the largest protection margin. The lowest margin is 25.1 percent, with an average of about 78.3 percent, reflecting the industry's financially stable role. It is also observed that from its breakeven stage, the market is 78.3 percent selling or it would not experience any decline until profits fell by 78.3 percent. In the event of a strong safety margin, the output machine is at a low break-even stage and there is no imminent danger of damages occurring. A low safety margin suggests the risk of incurring damages and the condition of the organisation is reasonably poor. This condition may be changed by growing the price or amount of sales, or by either fixed and variable costs, or both.

CONCLUSION:

Brick industry in Western UP plays a significant role by providing basic construction material and providing employment opportunities to many people directly and indirectly of the society. With a developmental scope, the industry can be uplifted to an organized sector with permanent set up. This sector is yet to be considered as an industry from both society and government.

Cost analysis is essential to know about the nature of production and estimate of financial reports which helps the producer to keep the accounts of the industry and control the whole business. Brick industry has very less amount of fixed costs and high amount of variable costs in every production year. The cost on kiln and areas are required in the initial stage of production. Such cost percentage is very low in every succeeding year. In every year, some repairing has to be done before the manufacturing has started. There is linear relationship between variable costs and final output, as the industry run under constant returns to scale and the rate of fixed cost is nominal.

Observed profit-volume ratio indicates that some units earn higher profit and some of them procure lower ratio. The P/V ratio is ranges between 42.4%-7.14% with an average of 24.9%. It is clear that the industry could earn a handsome profit as the fixed cost in the industry is comparatively low. The profit of the brick industry depends on sale. Many sample units have low level breakeven point. The large production units procure high amount of profits. They have many scopes to increase their sale. But the medium and small units have faced the problem of high production costs.

REFERENCES:

1. Bharaty, R (2013) “Problems of Women Labourers engaged in Brick industry: A case study of south Kamrup”. Problems of Industrial Labouers in Assam, edited by Dr S.K. Borkakati,2013 pg no 140-150.ISBN NO-978- 93-81694-58-9.

2. Daniel, U. (2009) “The brick-Kiln industry and Orissa migrants” The Hindu, July 9,2009.

3. Das, G. (2013) “A Study of the problems of child Laboueres in Brick Industry of Kamrup District”. Problems of industrial Labouers in Assam, edited by Dr S.K. Borkakati,2013 pg no 151-157.ISBN NO-978-93-81694-58-9.

4. Damle. c2011. Brick Industry Mechanization. [Online]. [22 October 2020]. Available from: http://www.damleclaystructurals. com/

5. Daniel, U. (2010) “Brick-Kiln-mayhem and death trap for workers”, Oriya column.http:/ www, Orissa diary, com / show Oriya column, aspid, 18/99.

6. Ecobrick. 2020. Ecobrick website. [Online]. [20 October 2020]. Available from: http://www.ecobrick.in/

7. Gupta T.N. and M.M Mistry (1993)-“Conservation of clay and coal in Brick Making”: AIBTMF Newsletter, Annual number1993.

8. Greentech knowledge solutions. c2017. Sustainable Buildings. [Online]. [23 October 2020]. Available from: http://www.gkspl.in/

9. Gupta and Sarma (2013) “Management Accounting Principle and Practice” Kalyani publishers, New Delhi.

10. Iqbal.M.J. (2006): “Bonded Labor in the Brick Kiln Industry of Pakistan” The Lahore Journal of Economics.11:1 (summer 06) pp.99-119.

11. Khattak, S.G (2011) “Brick kiln workers still being subjected to worst exploitation” Lahore Realestate.Com. http://www.lahorerealestate.com/pakrealesatetimes/showthread. php?

12. Kalpan, R.S. and Atkinson, A.A., (2000) Advanced Management Accounting, New Delhi: Prentice Hall of India Pvt Ltd.

13. Maithel S. Mueller H, Singh R (2010) “Experience in transfer and diffusion of efficient technologies in Indian Brick Industry” http://webcache. googleusercontent.com..

14. Mathur, G.C (2001) “With and Without Bricks” AIBTMF, Bricks and Tiles News, Annual number2001.

15. Pariyar et al (2013) Environment and Health Impact for Brick Kilns in Kathmandu Valley. International Journal of Scientific and Technology.Research Volume 2, Issue 5. May 2013 ISSN 2277-8616184 IJST@2013 www.ijstr.org.

16. Saidapur.S (2012) “Informal Brick Industry In The North Karnataka- Flourish or Perish” APIJM Arth Prabhand: A Journal of Economics and Management. Vol.I Issue 8, November 2012, ISSN 2278-02629.

17. Teri India. 2011. Energy Efficiency improvements in the Indian Brick Industry. [Online]. [22 October 2020]. Available from: http://www.resourceefficientbricks.org/

18. Uttar Pradesh pollution control board. c2017. Uttar Pradesh Pollution Control Board website. [Online]. [23 October 2020]. Available from: http://www.uppcb.com

19. Saravana Kumar R., Sarala Thambavani D. Biological Monitoring of Roadside Plants Exposed to Vehicular Pollution in an Urban Area. Asian J. Research Chem. 5(10): October, 2012; Page 1262-1267.

20. Rohit J. Bhor, Harshala Damdhar, Geeta Kokate, Maduri Salve, Swati Andhale. A Overview on Current and Future Trends of Health and Environmental Effects of Air Pollution, Climate Change and By Various Ga. Asian J. Research Chem. 2016; 9(8): 385-390.

21. Anuja Shukla, Shiv Kumar Sharma. Revival of the ‘Golden Bird’: A Gap Analysis of Governments Initiatives and Tourist Expectations in Uttar Pradesh using Systems Approach. Int. J. Ad. Social Sciences. 2017; 5(2):51-60.

22. Mamta, Noor Fatima, Kalpana Gangwar, Twinkle, Radha Varshey, Komal, Neeraj pal, Shafali Yadav, Deeksha Sahu. Knowledge on Prevention of Pulmonary Tuberculosis Patients among the Family Members of Patients who are Admitted in Selected Hospital in Bareilly, Uttar Pradesh with Self Instructional Module. Int. J. Nur. Edu. and Research. 2020; 8(4):512-516.

23. M. Vijaya Sekhar Reddy, M. Madhuri, K. Sasi, K. Ashalatha. Study on Tensile Strength Properties of Calcium Silicate Bricks by using Jute and Banana Fibres. Research J. Engineering and Tech. 2017; 8(4): 333-337.

24. Bharti Ahirwar, Alpana Ram, Dheeraj Ahirwar. Air Pollution: A Major Culprit of Asthma. Research J. Science and Tech. 2009; 1(1): 1-3.

25. M. Krishnaveni, R. Sanjana, C. Harinathan, M. Sathyapriya, A. Yazhini, K. Prakash. Analysis on Air Pollution Tolerence Index of Plants Located at selected Sites at Salem and Namakkal District. Research J. Pharm. and Tech 2020; 13(6): 2752-2758.

26. Archana Singh. Occurrence of Deformity in different grades of Leprosy patients in Uttar Pradesh, India. Res. J. Pharmacology and Pharmacodynamics.2019; 11(3): 92-94.

27. Suchita Rai, K. L. Wasewar, M. J. Chaddha, J. Mukhopadhyay. Utilization of red mud for making bricks. Research J. Engineering and Tech. 4(1): Jan.-Mar. 2013 page 12-14.

28. Rohit J. Bhor, Harshala Damdhar, Geeta Kokate, Maduri Salve, Swati Andhale. A Overview on Current and Future Trends of Health and Environmental Effects of Air Pollution, Climate Change and By Various Ga. Asian J. Research Chem. 2016; 9(8): 385-390.

Received on 06.03.2021 Modified on 16.04.2021

Asian Journal of Management. 2021; 12(3):279-285.

DOI: 10.52711/2321-5763.2021.00042