IOSR-JBM   Volume-18 ~ Issue-1 ~ January-2016

Abstract: With increasing globalization and integration of capital markets, the world is fast adopting a single language of financial reporting, i.e., International Financial Reporting Standards (IFRS). More than 100 countries have adopted IFRS and many others have given their consent to adopt IFRS in the near future. India is in line to converge with IFRS. However, implementation is a quantum leap from mere intent. With the standards and roadmap being notified, the Government has kept its date with IFRS convergence. The ball is now firmly in India Inc's court.

[1]. Aisbitt S (2006), "Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100", Accounting in Europe, Vol. 3, No. 1, pp. 117-133.
[2]. Armstrong C S, Barth M E, Jagolinzer A D and Riedl E J (2010), "Market Reaction to the Adoption of IFRS in Europe", The Accounting Review, Vol. 85, No. 1,
[3]. Barry, C. B., and S. J. Brown. 1985. Differential Information and Security Market Equilibrium. Journal of Financial and Quantitative Analysis 20, 407-422.
[4]. Barth, M.E., W.H. Beaver and W.R. Landsman (2001). The Relevance of the Value Relevance Literature for Accounting Standard Setting: Another View. Journal of Accounting and Economics 31: 77-104. pp. 31-61.
[5]. Radebaugh, L. and Gray, S. (2007): International Accounting and Multinational Enterprises. 4th Edition. London.

Abstract: Celebrity endorsement is a one of the most famous tool of advertising in recent time. Basically it is a marketing communication used to advise an audience to take and some action, and Advertisement by concentration of celebrities turn into aspect in modern competitive marketing environment for high acceptance and formation of strong product attention. Celebrity endorsement is the main core of the study where Pakistani and Indian celebrities with their opinion are used for their endorsement effect on buying behavior. A sample of 150 was taken to judge the diversity between Indian and Pakistani celebrity endorsement effects on purchase intention in Pakistan. Relating and competing brands are chosen which are endorsed by Pakistani and Indian Celebrities distinctly.

H1: Physical appearance of celebrity has an impact on consumer purchase intention.

H2: Trustworthiness of celebrity has an impact on consumer purchase intention.

H3: Expertise of celebrity has an impact on consumer purchase intention.

H4: Congruent of celebrity has an impact on consumer purchase intention.

Abstract:Banana (Musa sp.) is the second most important fruit crop in India next to mango. Its year round availability, affordability, varietal range, taste, nutritive and medicinal value makes it the favourite fruit among all classes of people. This study attempts at reviewing the effect of drip irrigation in banana (Musa paradissica L)in the district of Kaushambi in Uttar Pradesh. Micro-irrigation is introduced primarily to save water and increase the water use efficiency in agriculture. However, it also delivers many other economic and social benefits to the society. Primary data were collected using a well structured questionnaire administered on 139 banana farmers in the study area. Advantages in adoption of drip irrigation over flood irrigation is observed as 8.46% higher,17.24% more as girth of plants,2.94% more leaves, 40% more bunch weight and yield is 21.95 % is more.

[1] Rosegrant W. M.; Ximing Cai and Sarah A. Cline (2002), World Water and Food to 2020: Dealing with Scarcity, International
Food Policy Research Institute, Washington, D.C., USA and International Water Management Institute, Colombo, Sri Lanka.
[2] Biswas, A. K (1993), "Water for Sustainable Development in the Twenty-First Century: A Global Perspective", in Biswas, A. K.;
M. Jellali and G. Stout (Eds.), Water forSustainable Development in the 21st Century, Water Resources Management Series: 1,
Oxford University Press, Delhi.
[3] Rosegrant, W. Mark (1997), Water Resources in the Twenty-First Century: Challenges and Implications for Action, Food and
Agriculture, and the Environment Discussion Paper 20, International Food Policy Research Institute, Washington D.C., U.S.A.,
March.
[4] Saleth, R. Maria. (1996), Water Institutions in India: Economics, Law and Policy ,Commonwealth Publishers, New Delhi.
[5] CWC (1996; 1998; 2002 and 2004), Water and Related Statistics, Ministry of Water Resources, Central Water Commission (CWC),
Government of India, New Delhi

Abstract:Entrepreneurship in the state of mind which every women has in her but has not been capitalized in India in way should be. This study is intended to find out problems of women entrepreneurs in agribusiness in Allahabad district(U.P). Primary data were collected using structured questionnaire on 155 women entrepreneurs. Constraints were divided in to social and personal constraints, entrepreneurial business constraints and technical constraints. The respondents were asked to rank up their problems in descending
order. The results shows that under social and personal constraints distribution of time in work was ranked first due family responsibilities followed by market behavior .

[1] Dr.R.Sivanesan, International Journal of Reserch in management &Business studies(IJRBMS 2014), Vol.1 issue 3 July-Sep 2014,
ISSN:23488-6503(online) ISSN:2348-893X(Print)
[2] T.Sasikala, HuSS: International Journal of Research in Humanities and Social Sciences, Vol 2(1), 40-48, January–June 2015 ISSN
(Print): 2349-4778 ISSN (Online): 2349-8900
[3] Dr.Vipin kumar and Silky Jain International Journal of Advanced Research (2014), Volume 2, Issue 9, 834-840, ISSN 2320-5407
[4] Dr.(Mrs.)R.Tamilarasi, Asia Pacific journal of marketing & management Review Vol.2 (8), August(2013) , online view at
indiareserchjournals.com.
[5] Dr.Y.V.Subrahamanyn Sarma, Dr.A.Kondaian, SumedhaJournal of Management, Vol.1, No.4 Oct-Nov.2012.

Abstract:In today's world, the companies are spending a huge portion of their revenue for managing their supply chain. Supply chain management is a process that integrates various activities from raw materials to manufacturing and finally to the supply of finished products and services to the end customer. In this paper we discussed the importance of recreating value in supply chain. Here we examined and presented the way Toyota is recreating value through Supplier Development Program. Recreating value consists of three stages i.e., New born value, Grown Value and Reborn Value (NGR). Through this paper we have explained how these stages are being implemented in Toyota and the lessons learnt from them. There is a need for dynamic value addition by supply chain to deal with competition, environmental issues etc., in emerging markets like India.
Key Words: Value Creation, Supply Chain Management, Recreating Value, NGR, Supplier Development Program.

[1]. Kotler P, 1998, Marketing Management: Analysis Planning, Implementation and Control, Prentice-Hall (I) Ltd, New Delhi.
[2]. M Sako, 2004, Supplier Development at Honda, Nissan and Toyota: Comparative Case Studies of Organizational Capability
Enhancement, Industrial and Corporate Change, Oxford University Press.
[3]. Kim S. Cameron; Robert E. Quinn; Jeff DeGraff and Anjan V. Thakor, 2006, Competing Values Leadership: Creating Value in
Organizations, Edward Elgar Publishing, UK.
[4]. V. V. Sople, 2011, Logistics Management, Pearson Education, South Asia.
[5]. R. P. Mohanty and S. G. Deshmukh, 2012, Supply Chain Management: Theories &Practices, Biztantra, New Delhi.

Abstract:Electronic commerce has connected us to the global business and trade and now the shift from ecommerce to mobile commerce have paved the way to connect all the customers using Smart phones to the Global market. Though e-commerce and m-commerce are not only frontier for doing global business and trade but yet they offer multiple benefits to the business, government and consumers on massive scale. It is not only the companies, organizations, and communities in India who are doing business using E-commerce but now
with the advance technology are gradually shifting to M-commerce. Individual entrepreneurs are also adopting M-commerce for doing business.

[1] Deepu Saini and Dr. Vijay Singh Rathore "Study & Analysis of Secured E-Commerce Transactions Information Protocols-
Purchasing Order". IJCSMS- Vol. 12, Issue 03, September 2012. ISSN (Online): 2231 –5268
[2] Khalil Md Nor, Asghar Afshar Jahanshahi "From Mobile to Mobile Commerce: An overview in the Indian Perspective" - 2nd
International conference on Business and Economic Research (2nd ICBER 2011) Proceeding.
[3] Asghar Afshar Jahanshahi, Alireza Mirzaie "Mobile Commerce Beyond Electronic Commerce: Issue and Challenges". Asian
Journal of Business and Management Sciences- Vol. 1 No. 2 , ISSN: 2047-2528
[4] Niranjanamurthy M, Kavyashree N, Mr S.Jagannath " Ecommerce and M-commerce: Issues and Recommended Screening"- IJMT
Volume 2, Issue 8 ISSN: 2249-1058 -2012
[5] Rajiv Kumar "E-Commerce: Living and Working in an Interconnected World" -IRACST-International Journal of Research in
Management & Technology (IJRMT), Vol. 1, No.2, December 2011

Abstract:Women entrepreneurial activity has tremendously contributed to socioeconomic impact on rural entrepreneurs especially female in Nigeria. However, women benefited immensely from micro loans and facilitate their entrepreneurial activities in the country. Consequently, the paper intends to examine the microfinance factors that aid to women entrepreneurship development among the female borrower of the micro loans. The paper emphasizes the role women entrepreneurs played as the potentially emerging human resource
in Nigeria to overcome the socio-economic challenges in global perspective. African Women are confined with domestic responsibilities rather than being educated, acquiring knowledgeable and be innovative. At the same time as few of them do parts of the overall population possess the capacity to transform rural economies into flourishing enterprises

[1]. Adegbite, S. A., Ilori, M. O., Irefin, I. A., Abereijo, I. O., & Aderemi, H. O. S. (2006). Evatuation of the impact of entrepreneurial
charcteristics on the performance of small scale manufacturing industries in Nigeria Journal of Asia Entrepreneurship and
Sustainability, 3(1).
[2]. Ademokun, F., & Ajayi, O. (2012). Entrepreneurship development, business ownership and women empowerment in Nigeria
Journal of Business Diversity 12,(1),(2012).
[3]. Adler, P. S., & Kwon, S.-W. (2002). Social capital: Prospects for a new concept. Academy of management review, 27(1), 17-40.
[4]. Ahmad., H. M., & Naimat, S. (2011). Networking and Women Entrepreneurs: Beyond patriarchal traditions. African Journal of
Business Management, 5(14): pp. 5784-5791,.
[5]. Akanji, O. O. (2006). Microfinance as a strategy for poverty reduction. Central Bank of Nigeria Economic and Financial Review ,
39 (4). 39(4).
[6]. Aldrich, h. (1989), "networking among women entrepreneurs", in o. Hagan, c. Rivchun, and Sexton. Eds., "women owned
businesses". New york: praeger, pp. 103-132.

Abstract: This study empirically examines the relationship between public debt and government expenditure in Nigeria from 1980 to 2013. The data which is purely secondary data was sourced through the Central Bank of Nigeria Statistical Bulletin for various years. The study estimated a model with public debt as the dependent variable while the capital expenditure and recurrent expenditure are the independent variables. Using the ordinary least square regression technique, the t-test statistic results at 5% level of significance, revealed that there is a significant relationship between public debt and government expenditure in Nigeria.

1]. African Development Bank (2009). Federal Republic of Nigeria: Country Governance Profile. Tunis: ADB.
[2]. Dilrukshini, W. A. (2002). Public Expenditure and Economic Growth: Co-integration Analysis and causality Testing. Staff Studies
Centre of Sri Lanka, 34(1), 51-68.
[3]. Eboigbe, S. and Idolor, E. J. (2013). External Debt and Public Sector Investment: The Nigerian Perspective. Journal of Accounting
and Contemporary Studies, 2(1), 7 – 16
[4]. Ezeabasili, V. N. (2006). Nigeria External Debt: Past, Present and Future. The certified National Accountants, 14.
[5]. Ezeabasili, V. N.; Isu, H. O. and Mojekwu, J. N. (2011). Nigeria's External Debt and Economic: An Error Correction Approach.
International Journal of Business and Management, 6(5), 156 – 170
[6]. Gana, G. M. (2002). Nigeria's External Debt: Causes and implications
[7]. ICAN (2010). Study Pack on Public Sector Accounting and Finance. Lagos: VI Publishers.

Abstract: Regional Rural Banks have been in existence for around three decades in the Indian financial scenario. Inception of regional rural banks (RRBs) can be seen as an unique experiment as well as experience in improving the efficacy of rural credit delivery mechanism in India. With joint shareholding by Central Government, the concerned State Government and the sponsoring bank, an effort was made to integrate commercial banking within the broad policy thrust towards social banking keeping in view the local peculiarities. The genesis of the RRBs can be traced to the need for a stronger institutional arrangement for providing rural credit.

[1]. Agarwal, R.K. (1991) "Evaluation of the Working of Regional Rural Banks : A Study of Prathma Bank of Rampur and Moradabad Districts of U.P." Metal Publications, New Delhi.
[2]. Anand, S.C., & Ram, J. (1989). "Hand Book on Regional Rural Banks: Concepts & Operations." Vision Books, New Delhi (u.a): 282 S.
[3]. Bhatt, N., &Thorat, Y.S.P. (2001). "India's Regional Rural Banks : The Institutional Dimension of Reforms." Journal of Microfinance, 3 (1), pp. 65-88.
[4]. Bose, S. (2005). "Regional Rural Banks: The Past and the Present Debate." Macroscan, Retrieved fromhttp://www.macroscan.com/fet/jul05/fet200705RRB_Debate.htm
[5]. Dangwal, R.C., & Kapok, R. (2010). "Financial Performance of Nationalized Banks." NICE Journal of Business, 5 (2), pp. 67-79.
[6]. Ellinger, P. (1994). "Potential Gains of Efficiency Analysis of Agricultural Banks." American Journal of Agricultural Economics, 76 (3), pp.652-654, DOI:10.2307/1243684.

Abstract:This paper focuses on the place and role of values in the social scientific study including an analysis of some background aspects to understanding in proper perspectives and correct contexts the basic theory of public administration in the western democratic and non-dictatorship developing countries including. Specific subaspects to be covered included:

[1]. G. A. Almond and J.S. Coleman: The politics of the developing areas: Princeton University Press, 1960.
[2]. J. J. N. Cloete: Introduction to Public Administration: Pretoria: J. L. van Schaik, 1985.
[3]. S. B. M. Marume: Public Administration: special contemporary problems and challenges; LAP Lambert Academic Publishing,
Berlin, Germany, 2015 [ISBN 978-3-659-75883-6]
[4]. S. B. M. Marume: Normative factors in public administration: LAP Lambert Academic Publishing: Berlin, Germany 2015 [ISBN
978-3-659-49921-0].
[5]. S. B. M. Marume: International politics: Africa on sub – regional systems basis: LAP Lambert Academic Publishing, Berlin
Germany, 2015 [ISBN 978 – 3 – 659 – 80183 – 9]
[6]. D. Waldo: Perspectives on Administration: Alabama: Alabama University Press, 1956.

Abstract:Following the apparent intense competition and dynamic turbulence in the business environment, maintaining productivity and sustaining performance are paramount. The objective of the study was to determine the relationship between Total Productivity Maintenance and the Performance of selected Aluminium Firms in Anambra State. Specifically, this study explored the type of relationship between Maintenance Autonomy and Employee Commitment. The study employed a correlation research design. It was anchored on the Theory of Structural Empowerment.

[1]. Ahuja, I.P.S & Khamba, J.S. (2008) "Justification of TPM initiatives in Indian Manufacturing Industry for achieving core
competitiveness," Journal of Manufacturing Technology, Vol.19 (5), pp. 645-669, 2008.
[2]. Andemeskel, F. (2013)Total Productive Maintenance Implementation Procedures in Manufacturing Organizations Using Axiomatic
Design Principles. TheSeventh International Conference on Axiomatic Design.
[3]. Badli, M.Y. (2012) Total Productive Maintenance: A Study of Malaysian Automotive SMEs. Proceedings of the World Congress
on Engineering Vol III.
[4]. Degner, L., (2005). Knowledge translation in palliative care: can theory help? Canadian Journal of Nursing Research, 37(2), 105-
113.
[5]. Erickson, J. I., Hamilton, G. A., Jones, D. E., &Ditonmassi, M. (2003). Measuring the impact of collaborative governance: Beyond
empowerment. Journal of Nursing Administration, 33(2), 96-104.

Abstract: This study analyzed the training and development process based on the questioner survey of Airtel. The company profile with visions and goals is reported here. In this study the questioner survey including 30 employees of training and development for the company. This study also presents training evaluation, training options, training objectives of airtel, training methods used in airtel, topics of employee training in airtel, survey of 30 employees. Finally, conclusions are drawn based on the survey of employees in airtel. Keywords: Training, Development, Training objectives, Questioner survey, Benefits of training and development.

[1] Aswathapa K. (1997) Human Resource and Personnel Management, Tata Mcgraw Hill, New Delhi.
[2] Kothari, C.R. (2000): " Research Methodology‟ Vishwa Prakashan, New Delhi.
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[4] Sainy H.C. and Kumar Sharad, Human Resources Management and Development, Quality Publishing Company.
[5] Robbins Stephen P. (1987) The Management of Human Resource, 4th Tata Mcgraw Hill, New Delhi.
[6] Mamoria, C.B.(1999): "Personal Management‟ Himalaya Publication, New Delhi

Abstract: Congressional oversight has hurt USPS in more than a couple of ways. The extravagant prefunding obligation in regard to retiree health benefits that is dragging USPS into the red is one egregious example. Congressional overreach in regard key business questions such as investment in technology, tariffs for various services and fees for stamps, new business collaborations, closure of offices and operations, appraisal of staff levels and so forth has handicapped USPS governance. It is unable to play its requisite role in US economy, and serve as a critical link in the nation's supply chain. Instead it is often on the brink of financial non-viability. This research paper critically examines the challenges and offers a solution package that enables USPS to play a catalyst role in US economy. It demands the repeal of the Postal Accountability and Enhancement Act (PAEA) 2006, that lets Congress be a hindrance in USPS governance.

[1]. Nader, Ralph (2011) The Manufactured Financial Crisis of the US Postal Service: A Memo to Senators in charge of committees dealing with Government Affairs and Reforms, http://mrzine.monthlyreview.org/2011/nader230911.html
[2]. Tierney, John (2013) Congress - not Email – destroyed the Postal Service, Salon Feb 06, 2013, http://www.salon.com/2013/02/06/congress_not_email_destroyed_the_postal_service/
[3]. Fallon, Mark (2014) First Class Mail Volumes: Facts and Fiction, available at http://www.berkshire-company.com/the-berkshire-company-blog/first-class-mail-volumes-facts-and-fiction?success=true
[4]. Donahoe, Patrick, Marshall Jr., Thurgood (2012) Annual Report to Congress 2012, USPS, http://about.usps.com/publications/annual-report-comprehensive-statement-2012/annual-report-comprehensive-statement-2012.pdf.
[5]. Geddes, Rick (2004) Geddes, Rick. Do Vital Economists Reach a Policy Conclusion on Postal Reform? (April 2004). econjournalwatch.org., pp.61-81

Abstract: Creation of relationship management (CRM) amongst customer has been a matured and reigning issue of interest to all firms. Hence, the objective of this study is to provide a clear understanding of CRM, its evolution, CRM processes and its successful implementation. Prior empirical studies have been reviewed and the study also viewed how CRM is used as a yardstick in measuring organizational performance.

Keywords: CRM, evolution of CRM, CRM processes, customer retention, customer satisfaction and firm performance.

[1] Ammons, N. D. (2007) performance measurement: A tool for accountinability and performance improvement ISBN-978-1-56011-513-7
[2] Ampoful, A. (2012). The Effect of Customer Relationship Management (CRM) on the Profitability of Financial Institutions - A Case Study of Barclays Bank Limited, Takoradi Branches
[3] Anderson, W.,E, Fornell, C and Rust, T.,R. (1997) customer satisfaction, productivity and profitability: Difference between goods and services
[4] Behn, D. R. (2003) why measure performance? Different purposes requires different measures. Public administration review Vol.63 (5)
[5] Chen, I. J and Popovich, K. (2003),"Understanding customer relationship management (CRM)", Business Process Management Journal, Vol. 9 Iss 5 pp. 672 - 688

Abstract: This paper is all about the impact of extracurricular activities on student's perception in professional institutions. The extracurricular activities are Getting involved in clubs, sports, work or other pursuits outside the classroom .At the beginning of the twenty –first century, many colleges and universities have a broad educational mission: to develop the "whole student". On college campuses, extracurricular involvement is a key tool in this personal development. For the majority of college and university student, involvement in extracurricular activities plays an integral role in the collegiate experience. Students become involved in extracurricular activities not only for entertainment, social, and enjoyment purposes, but most important, to gain and improve skills. This research study focuses on either positive or negative effect of these Extracurricular Activities on Students' Perception for enrolling themselves in such short of Professional Institutions. Researchers used convenient sampling techniques for collecting primary data by using questionnaire, and collected data has been analysis by using reliability, normality, regression, t-test statistical tools through SPSS software.

Keywords: Extracurricular Activities, Student, Perception, Enrolment.

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Abstract: The customers' expectations nowadays are more demanding than ever. As described here, companies have responded with global networks, product innovation, and market expansions. This means that companies now rely on supply chain managers to optimize their value chains in order to stay competitive. As such, it's no surprise that these professionals are in high demand. So customers, rest assured experts in supply chain management, tackling these complexities each and every day and are eager to delight the customer experience. Therefore, companies are trying to expand their distribution to emerging markets in order to grow revenues and increase market share. Companies all around the world are expected to expand in their home and foreign markets. The introduction to new markets is difficult due to trading policies, fees, and government policies .So, they are now keen on adopting new strategies in their supply chain to make it more effective.

Keywords: Optimization, market demand, value chain, strategies etc.

[1] Andersen, P.H. and Rask, M. (2003), "Supply chain management: new organisational practices for changing procurement realities", Journal of Purchasing & Supply Management, Vol. 9 No. 2, pp. 83-96.
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[3] Chen, I.J. and Paulraj, A. (2004), "Towards a theory of supply chain management: the constructs and measurements", Journal of Operations Management, Vol. 22 No. 2, pp. 119-51.
[4] David, J.S., Hwang, Y., Pei, B.K.W. and Reneau, J.H. (2002), "The performance effects of congruence between product competitive strategies and purchasing management design", Management Science, Vol. 48 No. 7, pp. 866-86.
[5] Frohlich, M.T. and Westbrook, R. (2001), "Arcs of integration: an international study of supply chain strategies", Journal of Operations Management, Vol. 19 No. 2, pp. 185-200.
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Abstract: This study "Attitude towards Women Leadership in Organization: A Study on Government Sector of Bangladesh" attempted to measure the contemporary perception of the population of Bangladesh, especially in the government offices. The notion that government should patronize the economic culture that will ultimately produce a social believe in the population is the motivation of behind the study. The contribution of women in worldwide economy is huge and the underutilized potentiality of this particular community has recently been noticed and immense research work in different country been undertaken to improve the social dynamics. Leadership has been measured by various different psychological and personal traits. This study picked "management" capability as measure of "leadership" as the study is intended to give insight to the business community.

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[3]. Aggarwal, S. (2006).Social network and business success: the role of sub-cultures in an African context.American Journal of Economics and Sociology. Cited In: Jasra J. M., Khan, Dr. M. A., Hunjra, A. I., Rehman, R. A. U. and Rauf-I-Azam, Dr. (2011) Determinants Of Business Success Of Small And Medium Enterprises. International Journal of Business and Social Science, 2(20), pp. 274-280
[4]. Allport, G.W. (1935). Attitudes. In C. Murchison (Ed.), Handbook of social psychology. Worcester, Mass: Clark University Press
[5]. Anon. (2003). International Labor Organization. [Online] Available from: www.ilo.org/gender [accessed 25th April 2015].