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Paper Type	:	Research Paper
Title	:	A Comparative Study of Accounting Standards in Nigeria, United Kingdom and United States of America
Country	:	Nigeria
Authors	:	Atu,Omimi-Ejoor Osaretin Kingsley; Atu, Oghogho Gina; Atu, Osahenoma Vivian
	:	10.9790/5933-03210107

Abstract: This study looks into accounting standards as it relates to Nigeria, United Kingdom and United States of America. Standards in Accounting are essential and of utmost importance and as such should not be ignored or neglected in accounting related businesses and literatures. This paper looks at the meaning and reasons for standards, international financial reporting standards (IFRS), comparative analysis of standards in the three countries using variables like tangible assets, research and development, inventories, disclosure of accounting policies, consolidated financial statement, depreciation accounting, reporting financial information by segment and accounting for leases.

1]. Adedeji B.A. (2004): Accounting Theory and Regulatory Framework; Lagos Nigeria.
[2]. Aghator G.E & Adeyemi B. (2009): Comparative Study of Accounting Standards in Nigeria, United Kingdom and United States of America. An Unpublished Term paper presented in Igbinedion University, Okada.
[3]. Dumontier, P. & Raffournier B (1998): Why firms Comply Voluntarily with IAS; An Empirical Analysis with Swiss Data: Journal of International Financial Management & Accounting. Vol. 9

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Paper Type	:	Research Paper
Title	:	Trends In India's Exports: A Comparative Study Of Pre And Post Reform Period
Country	:	India
Authors	:	Dr. Priyanka Sahni
	:	10.9790/5933-03210818

Abstract: This paper analyzes the trends in India's exports using the time series data for the period 1980-81 to 2010-11. The Govt. of India introduced economic reforms since 1991 especially in the trade sector, therefore, in order to see the impact of economic reforms on India's export behavior, the whole time period has been divided into two sub-periods 1980-81 to 1991-92 (pre-reform period) and 1992-93 to 2010-11 (post-reform period). The study shows that India's exports performance improved significantly during the post-reform period and there has been a perceptible change in the value, composition and direction of India's exports. Though the volume and value of exports has increased manifold, India's share in the world exports is still not up-to the expectation.

Keyword: Economic Reforms, Economic Growth, India's Exports, Liberalization, Openness.

[1]. Aggarwal, M.R. (1982), Export Earning Instability and Economic Development in Less Developed Countries: A Statistical Verification, Indian Economic Journal, Vol. 29, No. 3, pp. 60-70.
[2]. Aksoy M.T and Tang H. (1992), "Imports, Exports and Industrial Performance in India: 1970-88", Policy Research Working Paper No. 969, August, World Bank, 1-41.
[3]. Anoruo Emanuel and Yusuf A. (2000), "Openness and Economic Growth: Evidence from Selected ASEAN Countries", Indian Economic Journal, Vol. 47 (3), pp.110-117.
[4]. Arize A. (1990), "An Econometric Investigation of Export Behavior in seven Asian Developing Countries", Applied Economics, Vol. 22 (7) pp. 891-904.
[5]. Bannock, G., R.E. Baxter, and E. Davis (1992), The Penguin Dictionary of Economics, Penguin Book Ltd., London, England.

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Paper Type	:	Research Paper
Title	:	Profitability Analysis (A comparative study of SAIL & TATA Steel)
Country	:	India
Authors	:	Dr. Monica Tulsian
	:	10.9790/5933-03211922

Abstract: The main purpose of a business unit is to make profit. The profitability analysis is done to throw light on the current operating performance and efficiency of business firms. It should be duly noted that net income figure alone is not very helpful in determining the efficiency and performance of the business firm unless it is related to some other figures such as sales, cost of goods sold, operating expenses, capital invested etc.

[1]. Alicia Gazely & Michael Lambert,(2006), "Management Accounting" North America, Sage Publications
[2]. Florence, P. Sargent &Walker Glibort (2004), "Efficiency and Its Management" London: George Allen & Unwin
[3]. Hingorani, N.L., Ramanthan A.R. and Grewal T.S.(2005), "Management Accounting" New Delhi, Prentice Hall of India.
[4]. Reports
[5]. Annual Reports and Accounts of Steel Authority of India Ltd. From 2007-08 to 2011-12.

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Paper Type	:	Research Paper
Title	:	An Assessment of Health Expenditure Determinants in Nigeria
Country	:	Nigeria
Authors	:	Folahan, D. Awe, Awe, A.A.
	:	10.9790/5933-03212330

Abstract: The study examined the determinants of health expenditure in Nigeria. The stidy covers a period of 34 years that is between 1976 and 2010. Cointergartion and error correction model was used to estimate a model that expressed health expenditure as a function of number of physicians, number of nurses, number of hospitals, reported cases of Malaria, HIV AIDS, tuberculosis, population and the GDP. The result showed that number of physicians, number of nurses, and number of hospitals have a long run positive relationship with health expenditure in Nigeria.

[1]. Abu N., Abdulahi U. (2010) "Government Expenditure and Economic Growth in Nigeria, 1970-2008: Journal of management science, Vol 2 No. 16.
[2]. Aguayo-Rico A, Iris A. (2005): Empirical Evidence of the Impact of Health on Economic Growth. American Journal of Economics, Vol 2 No. 28.
[3]. Alves, D and Belluzzo, W (2005), "Child Health and Infant Mortality in Brazil", Inter-America Development Bank Research Network Working Paper R- 493.
[4]. Arnand, S. and Ravallion M. (1993), "Human Development in Poor Countries: On the Role of Public Services" Journal of Economics Perspectives 7(1), 135 – 50.

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Paper Type	:	Research Paper
Title	:	Problems Of Msmes And Entrepreneurs In Kadapa District
Country	:	India
Authors	:	K.Suneetha, T.Sankaraiah
	:	10.9790/5933-03213137

Abstract: Women constitute 50 per cent of the total population of India. Of late, they are actively engaging in several activities apart from employment. Women are involving and entering into business and establishing different types of industries. women started establishing industries and collaborating self and economic development and coming out with flying colours. Out of the total sample of 156 enterprises, 103 enterprises (66.2 %) are facing the financial problem and among them and 62.8 per cent are from Micro enterprises. Moreover, 23.0 per cent found as meager assistance from government agencies.

[1]. V. P. Kharbanda, Facilitating innovation in Indian small and medium enterprises – The role of clusters, Current Science, Vol.80, No.3, 10 Feb. 2001, p.345.
[2]. S.N.Patnaik, Development Strategy for Small Industries, In: R.S. Jalal, Industrial Entrepreneurship in Small-Scale Industries, Anmol Publications (Ed), 1991, p.179.
[3]. R.P.Sinha, Some Problems of Small-Scale Industries, Patna, 1985, p.70, In: M.A. Hasanth, Role of Commercial Banks, Classic Publishing House, New Delhi, 1991, p. 10.)
[4]. Meenu Goyal and Jai Parkash, Women Entrepreneurship in India, Problems and Prospects, ZENITH International Journal of Multidisciplinary Research, 2011.
[5]. S. Vargheese Antony Jesurajan and Dr. M. Edwin Gnanadhas, Study on the Factors Motivating Women to become Entrepreneurs in Tirunelveli District, Asian Journal of Business and Economics, 2011.

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Paper Type	:	Research Paper
Title	:	Apprasal of Investment Volume and Per Capita in Nigeria during Financial Reforms
Country	:	India
Authors	:	Mfon Nathaniel Udo Akpan
	:	10.9790/5933-03213848

Abstract: This study was carried out to evaluate the Impact of financial reforms on investment and per capita income in Nigeria. Specifically, the study sought to assess the performance of Nigerian Banks as influenced by changes in the economy as well as changes in other sectors of the financial system. In carrying out this research, secondary data were used while ex-post facto research design was employed. Following a forty year review of the performance of Nigeria's economy in tandem with the performance of Banks in the face of the ebbs and flows of the identified parameters.

[1]. Adebiyi, M. A. (2002). Is Financial Sector Liberalization the Cause of Banking Fragility in Nigeria? African Review of Money, Finance and Banking, 2 (3): 12 – 25.
[2]. Akpan, I. (1999). Fundamentals of Finance. Uyo: Modern Business Press Ltd.
[3]. Akpan, I. (2004). Fundamentals of Finance. 2nd ed., Uyo: Nelgrfik Nig. Ltd.

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Paper Type	:	Research Paper
Title	:	An Analytical Study on Entrepreneurial Activity as a tool for socio-economic development of Tribal Women in BTAD area of Assam
Country	:	India
Authors	:	Gunajit Sarma
	:	10.9790/5933-03214952

Abstract: Entrepreneurship plays a vital role in the economic development of a country. Economic development of a country depends primarily on its entrepreneurs. An entrepreneur is very often considered a person who sets up his own business or set up his own industry. Women entrepreneurs may be defined as the women or a group of women who initiate, organize and operate a business enterprise. Empowering women particularly in Tribal Community has emerged as an important issue in recent times. The economic empowerment of women is a vital element of strong economic growth in a country. Entrepreneurship happens to be one of the best ways towards self sufficiency and poverty alleviation for women in a country where employment is not guaranteed. Involvement of women in entrepreneurial activities would ensure effective utilization of labour, generation of income and hence improvement in quality of life. Economic empowerment of women by entrepreneurial activities led to the empowerment of women in many things such as socio-economic opportunity, property rights, political representation, social equality, personal right, family development, community development and at last the nation development.

[1]. S.S. Khanka – Entrepreneurship in India perspective and Practice – Akansa Publishing House , New –Delhi ,2009
[2]. Dr. Bhawan Bhatnagar , Ankur Budhiraja – Small Business Management –Vayu Education of India ,New Delhi ,2009
[3]. Misra and Puri –Indian Economy –Kalyani Publishers , New –Delhi , 2009
[4]. Alpana Trechan –Entrepreneurship –Dramatic Press –New-Delhi ,2012
[5]. C.S Prasad , V Mathur and A.Chatterjee –Sixty Years of Indian Economy (1947 to 2007) –New Century Publications , 2007 ,New –Delhi.

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Paper Type	:	Research Paper
Title	:	Review of Central Budget in the Context of Gender Justice (2006-2012)
Country	:	India
Authors	:	Balasaheb Annasaheb Bhagat, Prashanth S. Salave

Abstract: The present study is significant as because women are neglected half in Indian society and women is always given secondary treatment. Hence, gender justice is a significant and challenging research area in the new world. Gender justice is based on social and economic environment credited through infrastructure economic provisions as well as opportunities give to women for development.

[1]. Bandopadhyaya, D. (2002), .Panchayats in Karnataka., Economic and political Weekly, Vol. XXXVII, No. 35, August 31- September 6, pp.3572-3573.
[2]. Bandyopadhyay, S. (2002), .Non-farm Employment and Role of Panchayat . Some Experiences., Department of Economics with Rural Development, Vidyasagar University, Midnapur, West Bengal.
[3]. Carr, M., Chen, M., Jhabwala, R. (ed) (1998), Speaking Out, Women.s Economic Empowerment in South Asia, Vistaar Publications, New Delhi.
[4]. Centre for Social Medicine and Community Health (1998), Reproductive Health- India.s Primary Health Care, School of Social Sciences, Jawaharlal Nehru University, New Delhi.
[5]. Das, P., Bandyopadhyay, S. and Majumdar, T. (2002), .Panchayat Finance: A Study of Some Gram Panchayats With Special Focus on .OWN SOURCE. Fund., Department of Economics with Rural Development, Vidyasagar University, Midnapur, West Bengal.

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Paper Type	:	Research Paper
Title	:	Constraints/Challenges Faced In a Journey of Women Entrepreneurship in the Development in Western Maharashtra
Country	:	India
Authors	:	Jadhawrao Madhavi Sugaraj, Dr. Salve P.S.

Abstract: The main objectives of the present paper are as follows: (i) To examine the factors responsible for growth of women entrepreneurship in India. (ii) To analyse the problems and challenges faced by the women entrepreneurs in India. (iii) To study the policy measures undertaken by the government and other agencies to promote women entrepreneurship in India. (iv) To examine the demographic profile of women entrepreneurs in small scale sector in Pune district, Maharashtra, India, (v) To analyze the various motivational factors responsible for women entrepreneurs to start up their own enterprise.

[1]. Blossom, O'Meally-Nelson , "Small Business Opportunities for Women in Jamaica : A Comment",SEDME, Vol. XVIII, National Institute of Micro, Small and Medium Enterprises, March 1991.
[2]. Carter, Sara and Cannon, Tom, Women as Entrepreneurs: A Study of Female Business Owner, Their Motivations, Experiences and Strategies for Success, London and New York Academic Press, 1992.
[3]. Choudhury, P. K. Shashi, Baijal and Asokan, M. (1997), "Bank and Women Enterprise Development: A Comparison of Approaches in India and UK", SEDME, XXIV, National Institute of Micro, Small and Medium Enterprises, June 1997.
[4]. Nadkarni, Sulochana, "Social and Economic Study of Women Entrepreneurs with Reference to Pune", Ph.D. Thesis Pune University, 1982.

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Paper Type	:	Research Paper
Title	:	Impact of Sez on Rural Economy of Maharashtra
Country	:	India
Authors	:	Anant Bapurao Mane, Prashant S. Salave

Abstract: The case study is based on a survey of households that was carried out in close collaboration with the local community members. Interviews were completed by a consultant acting and a prominent academic and member of the solidarity committee against SEZ. Alongside the quantitative research, extensive personal histories were recorded. The sample of households was made to reflect both those that lost land and those that lost no land, but might otherwise have been indirectly affected. We have used the primary as well as secondary data for conducting the study and analysis of our project work. Primary data mainly composed of the Impact of SEZ on Rural India part, where we have talked with persons from different field and collected their views and information, which helped us a lot to broaden our outlook on the topic.

[1]. Jauch, H. 2002. "Export Processing Zones and the Quest for Sustainable Development: A Southern African Perspective." Environment and Urbanization 14 (1): 101–09.
[2]. Johansson, H., and L. Nilson. 1997. "Export Promoting Zones as Catalyst." World Development, 25 (12): 2115–28.
[3]. Ministry of Finance, Govt. of India. 2011. Economic Survey, 2010–11. New Delhi: Ministry of Finance, Govt. of India.
[4]. Mukhopadhyay, P., and Pradhan, K. C. 2009. "Location of SEZs and Policy Benefits: What Does the Data Says?" CPR Occasional Paper No. 18, March. Centre for Policy Research (CPR), New Delhi.

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