Dr.Rupali Sadanand Ambadkar

Department           Department of Accounting and Financial Management

Contact No           9725009549

Email Id               rupali.ambadkar-afm@msubaroda.ac.in

Faculty                Faculty of Commerce

Designation         Associate Professor(CAS)

Education Details

EducationUniversity NameStatePassing Year
PhDThe Maharaja Sayajirao University of BarodaGujarat3-2011
JRF ( UGC )UGCDelhi11-1999
Post GraduateUniversity of PuneMaharashtra3-1994
GraduateUniversity of PuneMaharashtra4-1992

Experience Detail

Employer NameDesignationNature of JobStart DateEnd DateCurrently Working
The Maharaja Sayajirao University of BarodaAssistant ProfessorTeaching21-10-2003--

Research Details

TitleFunding AgencyProject NatureDurationStatusDate
Sustainability Reporting and Corporate Financial Performance: A Study of S&P BSE Sensex Companies THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODAUniversity/College Sponsored24Completed15-7-2021
Capital Structure and Profitability of Foreign Direct Investment Companies in the Indian Manufacturing SectorResearch and Consultancy Cell, The M S University of BarodaMinor36Completed9-11-2015

Details Of JRF/SRF  

Name of FellowTitleDurationTypeDate
Tejal Mitesh SolankiA STUDY OF THE IMPACT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE AND FIRM VALUE WITH SPECIAL REFERENCE TO FMCG INDUSTRY IN INDIA60JRF8-7-2022

Ph.D. Guidance Detail

Student NameTopicstatus
VANIYA SHIVANGIBEN BHIKHUBHAIIMPACT OF GREENHOUSE GAS EMISSIONS ON FINNACIAL PERFORMANCE: A STUDY OF INDIAN CORPORATE SECTORRegistered
KALSARIYA KAILAS BIJALBHAITHE IMPACT OF ESG DISCLOSURES ON FINANCIAL PERFORMANCE: A STUDY OF GREENWASHING PRACTICES IN SELECT INDIAN CORPORATESRegistered
YADAV MONIKA RAMBRIKSHROLE OF CORPORATE SOCIAL RESPONSIBILITY IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS AND ITS EFFECT ON FINANCIAL PERFORMANCE: A STUDY OF INDIAN CORPORATE SECTORRegistered
SHINDE HEENABEN YOGESHA STUDY OF ENVIRONMENTAL , SOCIAL AND GOVERNANCE (ESG) REPORTING AND ITS IMPACT ON COST OF DEBT -EVIDENCE FROM INDIAN CORPORATE SECTORRegistered
TEJALBEN MITESHKUMAR SOLANKIA STUDY OF THE IMPACT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE AND FIRM VALUE WITH SPECIAL REFERENCE TO FMCG INDUSTRY IN INDIASynopsis Submitted

Books Published

Book TitlePublisher NameISBNPublished Year
Exploring the Role of Corporate Social Responsibility in Agricultural Development: Evidence from the Indian Corporate Sector.Eagle Leap Publication97881998524572026
From CSR To SDGs: A Comparative Study of Environmental CSR Practices in India's IT Sector. Infinity Publication Pvt. Ltd978-93-92917-88-22024
Assessing Social Prospects in Sustainable Business Practices: A Study of Indian Corporate Sector. Red Unicorn Publishing Pvt. Ltd. 978-93-5809-855-62024
Advantages of Microfinance: Is it reaching the Poorest of the Poor in Rural India?Excellent Publishing House , New Delhi97891849351842020
Convergence to Ind AS 16- Property Plant and Equipment: Key Accounting Issues and Challenges. Sudhir Prakashan978-93-84418-47-22016
Revised Schedule VI: A Comparative Analysis of Key Changes in Schedule VI- Old Vs. New (RevisedSonali Publications9788184114195.2012
IFRS and Indian Accounting Standards: A Comparative Analysis of Selected Standards. Sonali Publications9788184112382.2009

Papers Presented

Paper TitlePaper ThemeOrganising BodyPlacePublished Year
Evaluating Corporate Governance in Sustainability Reporting: A Pre- and Post-BRSR Study of India’s NIFTY 50 Energy FirmsInternational Conference on Strategic Perspectives in Commerce, Management and Social Sciences for Nation Building: Promoting Knowledge Pathways to Mission Viksit Bharat 2047 (SPCMS 2026), Organised by Department of Commerce, University of Kota, Kota & Indian Accounting Association, Kota BranchUniversity of Kota, Kota3-2026
Social Pillar in ESG Ratings: A Comparative Analysis of Rating Agency Assessments and Social Disclosures in Indian Listed Companies”, International Conference on Strategic Perspectives in Commerce, Management and Social Sciences for Nation Building: Promoting Knowledge Pathways to Mission Viksit Bharat 2047 (SPCMS 2026)Organised by Department of Commerce, University of Kota, Kota & Indian Accounting Association, Kota BranchUniversity of Kota, Kota3-2026
Capital Structure and Firm Value: Investigating the Mediating Role of ProfitabilityInternational Conference of Finance and Accounting (ICFA2024)Organised by Indira Institute of Management, Pune Pune, Maharashtra5-2024
CSR as a Profit Driver: Analyzing the Impact of CSR Expenditure on Financial Performance in Indian CorporatesInternational Conference on Sustainable Management Practices (ICSMP-2024)Organized by School of Business Management, Chhatrapati Shahu Ji Maharaj University, Kanpur, UPKanpur, Uttar Pradesh4-2024
From CSR to SDGs: A Comparative Study of Environmental CSR Practices in India's IT SectorInternational e-Conference on Challenges and Prospects in Sustainable Business Development, Organized by School of Business Management, Chhatrapati Shahu Ji Maharaj University, KanpurKanpur, Uttar Pradesh11-2023
Assessing Social Prospects in Sustainable Business Practices: A Study of Indian Corporate SectorInternational e-Conference on Challenges and Prospects in Sustainable Business DevelopmentOrganized by School of Business Management, Chhatrapati Shahu Ji Maharaj University, KanpurKanpur, Uttar Pradesh11-2023
From Profit to Planet: Evaluating Sustainable Practices of Top Indian Corporates through Environmental IndicatorsA three-day International Conference on “Sustainability and Social Entrepreneurship-Building A Better India: Vision 2050Organised by Department of Commerce, National Post Graduate College, LucknowLucknow, Uttar Pradesh10-2023
CSR for a Sustainable Tomorrow: Assessing India's Leading Companies and their Commitment to Environmental SDGsA three International Conference on “Sustainability and Social Entrepreneurship-Building A Better India: Vision 2050Organised by Department of Commerce, National Post Graduate College, LucknowLucknow, Uttar Pradesh10-2023
Tapping the potential of Social Impact Bonds as Innovative Financial Instrument in Attaining Sustainable Development Goals in IndiaFinancial Carnival: A Two Days International Conference on “Post COVID Challenges and Opportunities in the Financial Sector”Department of Commerce, National Post Graduate College, Lucknow in Collaboration with ‘Awoke India’Lucknow, Uttar Pradesh3-2022
The Role of Indian Financial Institutions in Combating Climate Change through Green BondsFinancial Carnival: A Two Days International Conference on “Post COVID Challenges and Opportunities in the Financial Sector”, Department of Commerce, National Post Graduate College, Lucknow in Collaboration with ‘Awoke India’Lucknow, Uttar Pradesh3-2022
“Can Indian Manufacturing Sector Turn COVID-19 Crisis into an Opportunity?”Covid-19, Issues and Challenges on Economy, Politics and SocietyDepartment of Public Administration, Maharaja Bir Bikram University, Agartala, Tripura. Agartala, Tripura5-2020
“Will Covid-19 make India Inc. Change its outlook towards Environment, Social and Governance (ESG) Score Card?”.International webinar on Epidemic, Society & Environment in India: A Historical OverviewOrganised by Department of History, Faculty of Social Sciences, Banaras Hindu University, Varanasi. Varanasi, Uttar Pradesh5-2020
Convergence to Ind AS 16- Property Plant and Equipment: Key Accounting Issues and ChallengesParadigm Shift in Financial Reporting : AS to Ind ASIndian Accounting Association (Gujarat Branch ) in association with Dept. of Accounting & Financial Management , Faculty of Commerce, The M.S University of BarodaVadodara1-2016
MOOCs: Transforming The Future of Accounting Education in IndiaAll India Accounting Conference & International Seminar on, “Accounting Education and ResearchOrganized by Department of Commerce, University of Lucknow, Lucknow(U.P), and Indian Accounting Association, Lucknow BranchLucknow, Uttar Pradesh11-2014
Creative AccountingAll India Accounting Conference & International Seminar on Accounting Education and ResearchOrganized by Department of Commerce, University of Lucknow, Lucknow(U.P), and Indian Accounting Association, Lucknow Branch. Lucknow, Uttar Pradesk11-2014
Capital Structure and Profitability of Foreign Direct Investment Companies in IndiaNational seminar on “Research in Commerce and ManagementOrganized by Department of Business Studies, Sardar Patel UniversityVallabh Vidyanagar, Gujarat2-2014
Incorporating Swami Vivekananda Philosophy in Education to Built Peace and Unity in Globalized EraUGC sponsored National seminar on “Incorporation of Swami Vivekanada’s Thoughts in the Curriculum of Cotemporary Education SystemJointly organized by Faculty of Education and Psychology , Baroda Sanskrit Mahavidyalaya, Dept of Philosophy, Faculty of Arts & Maharaja Sayajirao Vishwavidyalaya Shaikshik Sangh(MSVSS), The Maharaja Sayajirao University of Baroda. Vadodara , Gujarat10-2013
Determinants of Capital Structure: A study of FDI Companies in Chemical Industry in IndiaInternational Interdisciplinary Research Conference on “Economics, Commerce, Management & TechnologyOrganised by Indo Global Chamber of Commerce, Industries & Agriculture, Vishwalata Arts, Commerce & Science College, Yeola and ASMA Institute of Management, Pune. Nasik, Maharashtra6-2013
Revised Schedule VI: A Comparative Analysis of Key Changes in Schedule VI-Old vs New (Revised)State-level Seminar on ‘Emerging Trends in Financial Reporting’Organised by Dept. of Accounting & Financial Management, Faculty of Commerce, The M.S University of Baroda & Indian Accounting Association (Gujarat Branch).Vadodara, Gujarat1-2012
IFRS and Indian Accounting Standards: A Comparative Analysis”XXXIst All India Accounting Conference & International Seminar on, “Accounting Education and ResearchOrganised by Gujarat Branch in association with S.D School of Commerce, Gujarat University, Ahmedabad. Ahmedabad, Gujarat11-2008
IFRS and Indian Accounting Standards: A Comparative Analysis of Selected StandardsState-level Seminar on Convergence of Indian Accounting standards with International Financial Reporting StandardsOrganized by Department of Accounting & Financial Management, Faculty of Commerce, The Maharaja Sayajirao University of Baroda, with, Indian Accounting Association (Gujarat Branch).Vadodara, Gujarat10-2008

Published Articles/Papers in Journals/Edited Volumes

TitleJournal NameVolume No.Page No.ISSNPublished Year
Capital Structure, Financial Performance, and Firm Value: Insights from a Mediation PerspectiveInternational Research Journal of Economics and Management Studie 1-8258352381-2026
Exploring Debt Dynamics: The Impact of Capital Structure ‎on Profitability in The Indian Food and Beverage IndustryInternational Journal of Accounting and Economics Studies12491-498230945081-2026
Do Capital Structure and Profitability Influence Firm Value? Empirical Evidence from Indian Pharmaceutical CompaniesJournal of Economics, Management and Trade  12-23245692161-2026
CSR As a Driver of Financial Performance: Empirical Insights from Indian CorporatesAsian Journal of Economics, Business and Accounting 192-2022456639X 12-2025
CSR for Green Future: Evaluating India's Leading Companies Efforts Toward Environmental SDGsInternational Research Journal of Economics and Management Studies 99-1052583 52384-2025
IFRS and Indian Accounting Standards: A Comparative AnalysisThe Accounting World (The ICFAI University Press- IUP publication),  21-340972516412-2024
Capital Structure Trends of Foreign Direct Investment Companies in Chemicals Industry and Machinery Industry in India.AIMS, A Journal of Management Sciences, Advent Institute of Management Studies,  0974258112-2024
Capital Structure Determinants of FDI Companies in IndiaManagement Trends. A Journal of Department of Business Management, Saurashtra University, Rajkot 1-120973920312-2024
Determinants of Capital Structure: A study of FDI Companies in Chemicals Industry in IndiaInternational Journal of Business, Management & Social Sciences 134-1402249746312-2024
MOOCs: An Aid for Professional Development of Teachers in IndiaGlobal Online Electronic International Interdisciplinary Research Journal (GOEIRJ) 91-962278563912-2024
True and Fair View- A Fact or Illusion in the World of Creative AccountingInternational Journal of Multidisciplinary and Current Research 572-5752321312412-2024
Impact of Covid-19 Lockdown on Industrial Sector in Indian Economy: Turning Adversity into AdvantageVidyavarta International Multilingual Research Journal 12-172319 93183-2021
Expectations and Experiences in Online Learning: A study with Students of Accounting Subjects.Edutech 1-12097550043-2021
E Learning Through SWAYAM MOOCs- Awareness And Motivation Among Commerce Students. International Journal of Scientific & Technology Research 3529 to 3538227786163-2020
SELF-HELP GROUPS - ROLE IN WOMEN EMPOWERMENT IN INDIA: PRESENT STATUS AND CHALLENGESVidyavarta International Multilingual Research Journal 14 to 25231993183-2020
Capital Structure And Profitability Of Foreign Direct Investment Companies In The Indian Manufacturing SectorINTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH 844 to 856227786163-2020
Changing Accounting Education in India Through MOOCsEPRA International Journal of Economic and Business Review 149-15323479671 2-2017

Refresher/Orientantion Course

NameCourse TypeOrganising UniversityOrganising InstituteOrganising DepartmentCentreStart DateEnd Date
NEP Orientation and Sensitization ProgrammeSTTP ( Two Week )The Maharaja Sayajirao University of BarodaFaculty of Education and PsychologyDepartment of Education (CASE)Malaviya Mission Teacher Training Centre (UGC-MMTTC) 28-11-20249-12-2024
Open Source Tools for ResearchFDP (Faculty Development Programme)University of Delhi Ramanujan CollegeTeaching Learning CentreMINISTRY OF EDUCATION PANDIT MADAN MOHAN MALAVIYA NATIONAL MISSION ON TEACHERS AND TEACHING 7-2-202213-2-2022
71st Online Short Term Course on E-Content Development STTP ( One Week)Gujarat UniversityHRDC Gujarat UniversityHRDC Gujarat UniversityUGC-Human Resource Development Centre 25-6-20201-7-2020
One Week Online Faculty Development Programme on Digital Skills for Smart Teaching STTP ( One Week)Annamalai UniversityFaculty of EducationDepartment of EducationAnnamalai University 12-6-202018-6-2020
3 Day Online National Faculty Development Programme on Financial Reporting and Taxation Scenario Post Covid 19STTP ( Less Than One Week)The Maharaja Sayajirao University of BarodaFaculty of Commerce , The Maharaja Sayajirao University of Baroda & Vadodara Branch of WIRC , ICAIDepartment of Accounting & Financial ManagementFaculty of Commerce 14-5-202016-5-2020
ICSSR Sponsored Two Weeks Capacity Building Programme on Research in Accounting and Finance STTP ( Two Week )The Maharaja Sayajirao University of Baroda Faculty of Commerce Department of Accounting and Financial Management Deep Ashwin Bhai Patel Centre for PG Studies 9-4-201920-4-2019
The Use and Generation of e-resources and Intellectual Property Rights Summer / Winter schools, Workshops, etc.The Maharaja Sayajirao University of BarodaFaculty of CommerceInternal Quality Assurance Cell, Faculty of CommerceFaculty of Commerce 6-12-20186-12-2018
Workshop entitled , Accounting Research by Dr. Neerav Nagar IIMAStaff training conducted by other institutionsThe Maharaja Sayajirao University of BarodaFaculty of CommerceDepartment of Accounting and Financial Management Faulty of Commerce 22-11-201822-11-2018
Perfecting the Art of Communication at Work PlaceSummer / Winter schools, Workshops, etc.The Maharaja Sayajirao University of BarodaFaculty of CommerceDepartment of Accounting & Financial ManagementFaculty of Commerce 11-6-201820-6-2018
Workshop on “Open Data Open KnowledgeSummer / Winter schools, Workshops, etc.Indian Institute of Management , AhmedabadIndian Institute of Management , AhmedabadVikram Sarabhai LibraryIIM Ahmedabad 25-4-201825-4-2018
Training for getting Excellence in using various Database of CMIE OthersThe Maharaja Sayajirao University of BarodaFaculty of CommerceDepartment of Accounting & Financial ManagementHansa Mehta Library 23-4-201823-4-2018
Training for Getting Excellence in using Prowess IQ DatabaseOthersThe Maharaja Sayajirao University of BarodaFaculty of CommerceDepartment of Accounting & Financial ManagementFaculty of Commerce 23-3-201823-3-2018
International Faculty Development Program (2nd Phase)STTP ( Less Than One Week)The Maharaja Sayajirao University of BarodaRashtrya Uchchtar Shiksha Abhiyan (RUSA), Knowledge Consortium Gujarat (KCG) and UK India Education Collaboration IQAC Cell MSUFaculty of Social Work 5-3-20185-3-2018
International Faculty Development Program (Ist Phase)STTP ( Less Than One Week)The Maharaja Sayajirao University of BarodaRashtrya Uchchtar Shiksha Abhiyan (RUSA), Knowledge Consortium Gujarat (KCG) and UK India Education Collaboration IQAC Cell MSUFaculty of Social Work 3-10-20174-10-2017
One Day workshop on Awareness of Academic Performance Indicator(API) and Related IssuesSummer / Winter schools, Workshops, etc.The Maharaja Sayajirao University of BarodaFaculty of Technology &Engineering and Gujarat Science Academy, Baroda ChapterFaculty of Technology &Engineering and Gujarat Science AcademySenate Hall, University Head office, The Maharaja Sayajirao University of Baroda 30-4-201730-4-2017
Faculty Development Program on GST & its ImplicationOthersThe Maharaja Sayajirao University of BarodaFaculty of CommerceDepartment of Accounting & Financial Management in association with ICA Edu Skills Pvt.LtdFaculty of Commerce 1-4-20171-4-2017
National workshop: Primer on Indian Accounting Standards(IndAS)Summer / Winter schools, Workshops, etc.The Maharaja Sayajirao University of BarodaFaculty of CommerceDepartment of Accounting & Financial Management in collaboration with ICAI and Indian Accounting Association Gujarat BranchDeep Ashwin Bhai Patel Centre for PG Studies 3-6-20169-6-2016
Short Term Course: SAKSHAM-IT Champion Training ProgramSTTP ( One Week)The Maharaja Sayajirao University of BarodaThe Maharaja Sayajirao University of BarodaMicrosoft and Research and Consultancy CellVadodara 26-3-20161-4-2017

Contribution in Conducting Professional/Academic Programmes

TitleProgrammeParticipated asDate
Online Interactive Session under Alumni Student Interaction series on Personal Tax & Investment PlanningAlumni Student Interaction series Co-Ordinator9-3-2021
Faculty of Commerce Alumni Meet 2019Alumni Meet 2019Co-Ordinator19-7-2019
ICSSR Sponsored One Day National Conference on Research ans Regulatory Aspects in AccountingConferenceOrganizing Committee17-4-2019
Frog in a Well-A Talk on Turning Obstacles into OpportunitiesAlumni Student Interaction SeriesCo-Ordinator15-11-2019

Participation in Academic Bodies of other Universities

Academic BodyParticipated AsSubmission Date
Board of Studies in CommerceExpert Member on Board of Studies in Commerce30-12-2025
Board of Studies in CommerceExpert Member on Board of Studies in Commerce30-12-2025
Board of Studies in Commerce Expert Member on Board of Studies in Commerce 4-2-2023

Participation in Committees of University

Committee NameLevelParticipated AsSubmission Date
Core Commitee Public Program on Budget 2026FacultyConvener5-4-2026
Public Program on Smart Investing in asscoiation owith SEBI and NSEFacultyConvener5-4-2026
Research Promotion and Academic Developmemnt CellFacultyMember4-4-2026
Press Commitee for PG Mid Semester Exams Oct 2025FacultyConvener6-1-2026
University ExaminationsUniversitySenior Press Supervisor6-1-2026
University ExaminationsUniversitySenior Press Supervisor6-1-2026
University ExaminationsUniversitySenior Press Supervisor6-1-2026
University ExaminationsUniversitySenior Press Supervisor6-1-2026
Faculty Level Annual Report Commitee 2023-24FacultyConvener5-1-2026
Faculty Level Annual Report Commitee 2024-25FacultyConvener5-1-2026
Orientation Programme F.Y.B.Com Commitee 2025-2026FacultyMember5-1-2026
Faculty Level Annual Report Commitee for the AY 22-23FacultyConvener19-4-2025
Group Discussion Topics FY BBAFacultyMember19-4-2025
Board of Studies in Accounting & Financial ManagementFacultyMember19-4-2025
Alumni Affairs cellFacultyConvener19-1-2024
Alumni Affairs cellFacultyConvener4-2-2023
Alumni Affairs cellFacultyConvener4-2-2023
Youth Festival 2020 (2019-20)FacultyEvent Coordinator5-4-2020
Member of Team to attend meeting at Knowledge Consortium Gujarat for development of E-Content under Sandhan FacultyMember5-4-2020
Alumni Affairs Cell (2017-18)FacultyCoordinator7-11-2019
Alumni Affairs cell (2018-19)FacultyConvener7-11-2019
Alumni Affairs Cell (2019-20)FacultyConvener7-11-2019
Youth festival Lakshya 2019 (2018-19)FacultyEvent Coordinator7-11-2019
Departmental IQAC Commitee (2016-17)FacultyMember31-7-2018
Accounting & Finance Students Association, Dept of Accounting & Financial Management, UG Managing Committee (2016-17)FacultyConvener31-7-2018
Departmental IQAC Commitee (2017-18)FacultyMember31-7-2018
Accounting & Finance Students Association, Dept of Accounting & Financial Management, UG Managing Committee (2017-18)FacultyConvener31-7-2018
Alumni Affairs Cell (16-17)FacultyCoordinator6-2-2017
Panel Discussion on Budget 2016FacultyMember6-2-2017

Awards

Name of Awarding AgencyDetailsAddress of Awarding AgencyLevelDate
Department of Commerce, National PG College, Lucknow (UP) (An Autonomous, CPE, and NAAC Grade ‘A’ College of University of Lucknow) in Collaboration with ‘Awoke India’.• Best Paper award for the paper presented titled: “The Role of Indian Financial Institutions in Combating Climate Change through Green Bonds”, in Technical Session-1, at Two Day International Conference: Post COVID Challenges and Opportunities in the Financial Sector held on March 26th to March 27th, 2022 held at Department of Commerce, National PG College, Lucknow (UP) (An Autonomous, CPE, and NAAC Grade ‘A’ College of University of Lucknow) in Collaboration with ‘Awoke India’.National PG College, Lucknow (UP) (An Autonomous, CPE, and NAAC Grade ‘A’ College of University of Lucknow) 0522 4021304International27-3-2022

Teacher Talks

TitleParticipated asPlaceDate
Central Budget 2025 and Industrial Sector in India in One Day Interdisciplinary National Seminar on, “Analyzing the Central Budget 2025”Key Note AddressShri Vyankatesh Arts Commerce And Science College, Deolgaon Raja, Dist Buldhana, Maharashtra.17-3-2025
Women Empowerment Through Personal Financial PlanningKey Note AddressNootan Vidarbh Shikshan Mandal’s Mahila Mahavidyalaya , Amravati, Maharashtra.9-3-2021
Impact of COVID19 Pandemic on Indian EconomyResource MemberShri Vyankatesh Arts Commerce And Science College, Deolgaon Raja, Dist Buldhana, Maharashtra4-8-2020
SELF-HELP GROUPS - ROLE IN WOMEN EMPOWERMENT IN INDIAKey Note AddressShri Vyankatesh Arts Commerce And Science College, Deolgaon Raja , Dist Buldhana, Maharashtra27-9-2019
IndAS 16: Property, Plant and Equipment in National Workshop: Primer on Indian Accounting Standards (IndAS)Resource MemberDepartment of Accounting & Financial Management, Faculty of Commerce, The Maharaja Sayajirao University of Baroda, Vaodara, Gujarat3-6-2016