IOSR-JBM   Volume-19 ~ Issue-6 ~ June-2017

Abstract: The purpose of this study is to challenge the differences between the statement of cash flows based on the Lebanese general accounting plan and the statement of cash flows as per IAS 7. The study is not limited to IAS 7 (IFRS) but includes ASC 230 (US GAAP) and the French general accounting plan as well. When comparing the statement of cash flows in accordance with ASC 230 and French general accounting plan with the statement of cash flows in accordance with IAS 7 requirements, it is concluded that the differences in classifying cash flows, components of cash and cash equivalents and the format of the statement are insignificant and, eventually, does not affect comparability...............

Keywords: IAS 7, US GAAP, Statement of Cash Flows, General Accounting Plan, Operating activities, Financing activities, Investing activities

[1]. S. Carraher, and H. Van Auken, The use of financial statements for decision making by small firms, Journal of Small Business & Entrepreneurship, 26(3), 2013, 323-336.

[2]. G. Fried, S.J. Shapiro, and T.D. DeSchriver, Sport finance (Champaign, IL: Human Kinetics, 2008).
[3]. R. L.Weil, K. Schipper, and J. Francis, Financial accounting: an introduction to concepts, methods and uses (Cengage Learning, 2013)

[4]. P. M. Rao, Financial Statement Analysis and Reporting (New Delhi , PHI Learning Private Limited,2011).

[5]. B. Abu-Abbass, and R. Al-Abdullah, The domination of the pure form of capitalism over the objectives of financial statements (reporting),Journal of Accounting and Taxation, 4(3), 2012, 44.

Abstract: Order variability increases as the orders move upstream in the supply chain. This phenomenon is known as the bullwhip effect. There are several causes due to which this effect occurs. In this paper, we tried to identify the causes which are responsible for Bullwhip Effect in Soya Oil Manufacturing Sector of Indore region and suggested some strategies for reducing the Bullwhip Effect.

Keywords: Bullwhip Effect, Order variability, Supply Chain

[1]. Shweta Mogre, Dr. V.K. Jain, Dr. P.K. Jain (2015), An Empirical Study on Causes Responsible for Bullwhip Effect in Pharmaceutical Manufacturing Sector, SHODH-Pioneer Journal of IT and Management, Volume 11(2), ISSN no. 0974-8954 pp 216-220
[2]. Ravinder Kumar, Singh Rajesh K., Ravi Shankar (2015), Critical Success Factors for Implementation of Supply Chain Management in Indian Small and Medium enterprises and their Impact on Performance, IIMB Management Review 27, pp 92-104
[3]. Jun Shan, Shitao Yang, Shilei Yang and Jin Zhang (2014) ,An Empirical Study of the Bullwhip Effect in China, Production and Operations Management,Vol. 23, No. 4,pp. 537–551
[4]. Torres Octavio Carranza and Arnold B. Maltz (2010), Understanding The Financial Consequences of the Bullwhip Effect in A Multi-Echelon Supply Chain,Journal Of Business Logistics, Vol. 31, No. 1, Issue 1,pp 23-41
[5]. Padma Joshi, Dr. V.K.Jain, (2007), The Bullwhip Effect: A Review of Available Literature. Published in, "The new paradigms in supply chain management", Mahakal Institute of Management, Ujjain (M.P.).

Abstract: The evolution of Grameen Bank in Bangladesh helped in the beginning of new era in the industry of microfinance. There are various models under microfinance have been developed so far and one of them is Microfinance Institutions which are the institutions working towards providing finance related services to the people who are deprived from it or find it difficult to receive funds from other sources in order to raise their income levels and improve living standards. MFIs are working towards the demands of financial services and products to meet the consumption and micro-enterprise demands of the poor and rural people. The purpose of the study is to investigate the major trend..................

Keywords: Financial services, Microfinance, Nonperforming assets, Training and development, Women empowerment

[1] Pavanch, P.K. (2009). Performance of Banking Industry in India. Retrieved from http://www.termpaperwarehouse.com/
[2] Sa-Dhan (2009-10), 'Bharat Microfinance Report – Strenthening the Provision of Microfinance Services in India - 2010', the Association of Community Development Finance Institutions', New Delhi.
[3] Sa-Dhan (2010-11), 'Bharat Microfinance Report – Strenthening the Provision of Microfinance Services in India - 2011', the Association of Community Development Finance Institutions', New Delhi.
[4] Sa-Dhan (2011-12), 'Bharat Microfinance Report – Moving the sector towards Self- Regulation- 2012', the Association of Community Development Finance Institutions', New Delhi
[5] Sa-Dhan (2012-13). 'Bharat Microfinance Report - Deepening the engagement of Microfinance in Inclusive growth', the Association of Community Development Finance Institutions', New Delhi

Abstract: The main purpose of the empirical research of the study is to evaluate the factors affecting the IFRS Implementation in India with the help of descriptive statistics and Factor analysis.This study based on primary data.The primary information collected from 40 respondent's through questionnaire from executives of Indian companies. The questionnaire covered the questions on various issues, challenges, and suggestions pertaining to implementation/adoption of IFRS. The Empirical findings of the study are there is anImpact of IFRS Implementation on the financial performance of Indian Companies by Using Descriptive Statistics, and the Factor analysis reveals that six factors whose cumulative % of Variance is 72.347 out of which from screen plot we see four are most important..............

Keywords: IFRS, Executives Perceptions, Factor Analysis

[1] Liu, C., Yao, L. J., Hu, N., & Liu, L. (2011). The Impact of IFRS on Accounting Quality in a Regulated Market an Empirical Study of China. Journal of Accounting, Auditing & Finance, 26(4), 659-676.
[2] Glynis Milne., Dr. Eloisa Perez de Toledo. (2013) "A Stakeholder's Perspective on the Implications of IFRS and Fair Value Accounting on Valuation of Securities".Earth Common Journal Special Issue, MacEwan University, School of Business Volume 3, Number 2.
[3] www.mca.org.in
[4] SPSS ( Statistical Package for Social Sciences)
[5] http://shodhganga.inflibnet.ac.in/bitstream/10603/9094/10/10_chapter%208.pdf.

Abstract: Microfinance provides low cost finance and non-financial services to the vulnerable rural poor of the country in order to capacitate them to generate income through their microenterprises, which help them to uplift their financial strength. The new paradigm of microfinance put emphasis on women through Self Help Groups (SHGs) in order to improve their living standard by empowering them in all respect, and it helps to become an enterprising women. Taking the cognition of NABARD's pioneering effort, in the same vein, Government of India launched Swarna Jayanti Gram Swarojgar Yojana (SGSY) in1999 to make easy access to the subsidised credit for the enterprising women. Millions of SHGs were formed under SGSY around the nation, and now, it is restructured and renamed as National Rural Livelihood Mission (NRLM). The principal objective of this study is to gauge the root causes of the obstacles...............

Keywords: Microfinance, Self Help Groups, Microenterprises, Bank –Linkage, NRLM, Empowerment.

[1]. Ahmad, M.A(1999): Women Empowerment: "Self Help Groups", Kurukshetra, April, 1999.
[2]. Banu, D., F. Farashuddin, A. Hossian and S. Akter. (2001). Empowerment of women: The impact of BRAC's rural development programme. Research and Evaluation Division, BRAC, Dhaka
[3]. Carr, M. M. Chen and R. Jhabvala (eds(1997): Speaking Out: Women's Economic Empowerment in South Asia; New Delhi: Vistaar Publications; 1997
[4]. Dubhashi, M. (2002): "Mobilising women SHG through government and non-government organisation" Ashwattha, April-2002, pp. 49-51.
[5]. Ganapathi. R and S. Anbu Malar.(2008): "Consumers Attitude and Preferences towards Self Help Group Products" Asia Pacific Business Review Vo IV, No. 2 April - June

Abstract: This paper examines the concept of organisational behaviour and effectiveness, ethical value system in organisation's healthy economic environment, unethical value system in organisation's harsh economic environment among others. The objective of the paper is to examine the implications of employee's work ethics and behaviour in a developing economy such as ours and particularly at a period of unhealthy economic climate and to determine ways of increasing employees disciplinary actions against their unethical value system. The findings of this paper revealed that the employees work ethics and behaviours in organization under harsh economic climate is not quite encouraging as they tend not to be honest, fair and transparent; lack respect and responsibility, indulge in lateness to work; absenteeism,................

Keywords: Organizational Behaviour, Ethical Value System, Economic Environment, Unethical Value System

[1]. American Marketing Association (1960). Committee of Definitions, Marketing Definitions. A Glossary of Marketing Terms. Chicago
[2]. Amstrong, M. (2009). Human Resources Management Practice, London: Koganpage Company.
[3]. Anyanwu, A. (2013). Marketing Management and strategy.Owerri: avan Global Publications.
[4]. Bartels, R. (1968). "The General Theory of Marketing" Journal of Marketing (32(1): 12-15.
[5]. Ezigbo, C.A. (2007). "Managing Subordinates for effectiveness in Nigerian University system". International Research Journal for Development 9(1): 1-4.

Abstract: Customer relationship management (CRM) has once again gained prominence amongst academics and practitioners. However, there is a tremendous amount of confusion regarding its domain and meaning. In this paper, the main purpose was to study role of CRM in tourism sector. A CRM process framework is proposed for tourism companies. The data of this study were collected from literature, the internet and by using open interviews.

Keywords: travel agency, customer relationship management, service marketing mix, service quality, customer satisfaction, customer retention

[1]. Bureau of Labor Statistics, U.S. Department of Labor. (2007). Occupational Outlook Handbook, 2008-2009 Edition. Travel Agents. Retrieved November 4, 2009 from ad-dress: http://www.bls.gov/oco/ocos124.htm.
[2]. Chi, C. G., & Gursoy, D. (2009), "Employee satisfaction, customer satisfaction, and financial performance: An empirical examination", International Journal of Hospitality Management, Volume 28, pp. 245-253
[3]. Christian Grönroos, <<Service Management and Marketing: Customer Management in Service Competition>>, 3rd Edition, John Wiley & Sons Ltd., 2007.
[4]. Claycomb, C., & Martin, C. L. (2002), "Building Customer Relationship: An Inventory of Service Providers' Objectives and Practices", Journal of Service Marketing, 16(7), Pages 615-635.
[5]. Cui Zhenxing and Jiang Hua, Study on Tourism CRM Based on Fuzzy Evaluation/ Journal of 2009 Sixth International Conference on Fuzzy Systems and Knowledge Discovery, Volume 6, 2009, page 428-431

Abstract: Employee engagement is a psychological state of mind of doing the work with full of energy, enthusiasm and dedication which can provide the competitive advantage of an organization. The purpose of this paper is to synthesize prior literature to identify antecedents and consequences of employee engagement. This literature review shows that prior studies examined diverse types of antecedences as well as consequences of employee engagement. Results of these existing studies are varied and inconclusive which leads the importance of further study in order to enhance the clarity of the relationship of employee engagement with its antecedents and consequences.................

Keywords: Employee Engagement; Job Characteristics; Organizational Practices; Personal Traits; Individual Outcome; Organizational Outcome.

[1]. Agarwal, U. A., Datta, S., Blake-Beard, S., & Bhargava, S. (2012). Linking LMX, innovative work behaviour and turnover intentions: The mediating role of work engagement. Career Development International, 17(3), 208-230.
[2]. Agarwal, U. (2014). Examining the impact of social exchange relationships on innovative work behaviour: Role of work engagement. Team Performance Management, 20(3/4), 102-120.
[3]. Albrecht, S. L. (2010). Employee engagement: 10 key questions for research and practice. The handbook of employee engagement: Perspective, issues, research and practice, 3-19.
[4]. Albrecht, S. L., & Andreetta, M. (2011). The influence of empowering leadership, empowerment and engagement on affective commitment and turnover intentions in community health service workers: Test of a model. Leadership in Health Services, 24(3), 228-237.
[5]. Albrecht, S. L. (2012). The influence of job, team and organizational level resources on employee well-being, engagement, commitment and extra-role performance: Test of a model. International Journal of Manpower, 33(7), 840-853.

Abstract: The present study is an attempt to analyze the feasibility of investment in coconut orchards and to find out the profitability of coconut crop. So, present study was taken up with overall objective of enquiring into economics of coconut production with the objectives to examine the per hectare resource use pattern and costs and return structure, to study problems faced in production of coconut growers. The methodology adopted was, on the basis of area under highest area under coconut cultivation west Godavari districts was selected purposively. The annual per hectare cost of production (Cost C ) for coconut worked out to Rs. 58425.35. The analysis of investment in coconut orchard showed that, the investment made in coconut plantation is economically viable with Benefit cost ratio (BCR) greater than unity(1.23), Net present value (NPV) was positive (Rs. 47371.18) and Internal rate of return (IIR) was higher than prevailing rate of interest (12 %).

Keywords: coconut Cost, and Return, Financial feasibility, NPV, BCR, , IRR

[1]. Ramanathan,T., S.Thangavelu, C.S. Sridharan and S. Alamelu, Performance of coconut cultivars and hybrids under semi dry condition, Indian Coconut Journal, 1992.
[2]. Rathinam, P.K., and P.K.Thamban, "Blue Print for Reviving Coconut based economy of Defrala State", Kisan World, V.29(1-6) June 2002.
[3]. Ravindranatha, S.A., "Inaugural Address",-National Conference on Coconut,Indian Coconut Journal" CDB, Kochi. Vol.LIII No.9 Jan 2011.
[4]. Remony Gopala krishnan, "APCC-An Intergovernmental organization for the cause of coconut Industry", "Indian Coconut Journal" CDB, Cochi.Vol.No.LIV No.6, October 2011.
[5]. "Report on Copra", National Multi‐Commodity Exchange of India Limited, Ahmadabad, 2008.

Abstract: This study seeks to investigate youths' attitude towards news media listenership. Specifically, it examines the relationship between youths' attitude (affective, behavioural, and cognitive attitude) towards news on radio and satisfaction with such news quality. It also examines the difference in the interest of young men and women towards news genre. 249 respondents were sampled from Federal Polytechnic Uwana, Afikpo and Nnamdi Azikiwe University, Awka. Correlation results show that the affective, behavioural and cognitive components of attitude correlates positively with young satisfaction with quality of news on radio. Also interest in news differs between young men and women. The implication of the findings is discussed

Keywords: Attitude, Affect, Cognitive, News, Nigeria, Satisfaction,

[1] Achte, A (2013). New tricks for old pony: Is it essential for speech radio programs to utilize social media in order to stay relevant to the audience? Reuters Institute Fellowship Paper, Reuters Institute for the study of Journalism, University of Oxford.
[2] Adam, G & Harford, N. (1999). Radio and HIV/AIDS: Making a difference, a guide for radio practitioners, health workers and donors. Media Action International
[3] ANOP Market Research (1985), Young Australians Today.
[4] Cuppitt, M., Gillian R., & Sheldon, L. (1996). Music, New Music and All That: Teenage Radio in the 90s, Monograph 5, Sydney, Australian Broadcasting Authority.
[5] Eagly, A.H. & Chaiken, S., 1993. The psychology of attitudes, Fort Worth, TX: Harcourt Brace Jovanovich.

Abstract: The aim of this study was to examine the direct and indirect effect of store awareness and store perceived quality on store brand choice. Explanatory research design and systematic sampling technique was used to collect data with the aid of a questionnaire from a sample size of 384 of shoppers. Reliability test of the research instrument was done by the use of Cronbach alpha. In order to test the hypotheses, and the mediation effect, bootstrapping procedure was followed by testing the direct and indirect effect. The findings shows the significant direct effect of store awareness on both store brand choice and store perceived quality. Store perceived quality was also found to significantly, positively and directly affect store brand choice. Lastly the result shows that Store perceived quality mediates the relationship between Store awareness and Store brand choice, hence providing new knowledge in research literature.................

Keywords: Store awareness, Store brand choice, Store perceived quality

[1] Asena David M, Otuya & Maina W. Effect of Customer Loyalty Schemes on Competitiveness of Supermarkets in Kenya. European. Journal of Business and Management ISSN 2222-1905, (paper), ISSN 2222-2839 (Online). Vol.6, No.16 2014.
[2] Kotler, P. & Armstrong, G. Principles of marketing (11th Edition, New Jersey; Prentice Hall 2004).
[3] Kotler, P. & Armstrong, G. principles of marketing (2nd Ed. New Delhi: Prentice-Hall of India 2001).
[4] Okutoyi Robin. Factors Influencing Brand Loyalty amongst Buyers of Passenger Motor Cars in Nairobi. A research project, University of Nairobi Kenya 2012.
[5] Kuloba E. Phoebe & Wesonga Justus Nyongesa.Factors That Influence Consumer Preference for Retail Outlets in Kenya (A Case of Supermarkets in Kisii Town), Journal of Poverty, Investment and Development ISSN 2422-846X Vol.14 2015.