IOSR-JEF   Volume-2 ~ Issue-5

Abstract: In an apparent response to the global economic crisis which pulled down many global banks and exposed multiple weaknesses in regulation and banking structures, the Basel Committee on Banking Supervision agreed to new rules on the minimum level (capital ratio) and composite structure of Banks capital on the 12th of September, 2010. Broadly speaking, the new rules which are widely referred to as Basel III still stipulate a minimum Total Capital Ratio of 8%. However, in addition to increasing the portion of the 8% requirement that is Core Tier 1 Capital (from 2% to 4.5%),

Abstract: International migration is considered to be an important livelihood strategy for the people of Bangladesh. This paper investigates natures and trends of migration and remittance flows of Bangladesh in the last years considering FY 2001-2002 to FY 2012-2013. This is an exploratory type of research based on secondary data generated from various reports of government and non- government organizations and of various publication of home and abroad. It is found that from FY2001-2002 to FY 2007-08 both the migration and remittance flows show an increasing trend but after this period it is showed a decreasing trend. The current research paper has identified various reasons behind this. Study also identifies that about 70 percent of total exports are in different countries of Middle East and most of the remittance also come from Middle East. It is also observed that t due to different reason, the opportunity of manpower export to Middle East region is reducing. Therefore, for increasing the reserve as well as boosting up economic development through remittance flow, government of Bangladesh should come forward to search new scopes of manpower export.

Key Words: Bangladesh, Government, International Migration, Migration, Remittance.

Abstract: Corporate restructuring is defined as a fundamental change in direction and strategy for an organization, which affect the way in which the organization is structured. Corporate restructuring brings the substantial changes in top and bottom level of an organization. The pace of corporate restructuring has increased since the beginning of liberalization era. Due to enhanced competition, FDIs, globalization, free flow of capital across the countries and breaking of trade barriers Mergers and Acquisitions have become more popular in recent times. Mounting pressure to seek Alternative Avenue of growth is turning corporate structuring into mainstream corporate issue.Integration decisions are often justified by the synergies they create. MERGER is one of the most common forms of non-organic corporate restructure.Corporate structuring was the preferential path adopted by companies to increase their profits and streamline their functioning in the competitive scenario. The concept of reverse merger has emerged as a magical talisman for corporate restructuring and hence saving corporate tax. This paper is an attempt to analyze the prevalence of reverse merger in India and its implications on corporate tax.
Key words:Taxation, Merger, Reverse Merger, corporate Restructuring

Abstract: Working capital level determines whether a firm is aggressive or conservative in its operations. Aggressiveness in application of working capital management brings about improved financial performance but at the same time increases the level of risk. The paper looks at the influence of working level on performance in the industrial firms in Kenya.A sample was determined through stratified sampling method in order to include all different types of industries in Kenya. A questionnaire was used to collect data from chief Finance Officers of industrial firms in Kenya. Both descriptive and inferential analyses were done. Analysis of Variance (ANOVA) and regression analysis were used to test the hypothesis.

Paper Type	:	Research Paper
Title	:	The New Contributory Pension Scheme in Nigeria: Gleaning From Past Pension Schemes
Country	:	Nigeria
Authors	:	Ettah B. Essien || Michael S. Akuma
	:	10.9790/5933-0253340

Abstract: The paper sought to compare the new pension scheme with the past pension schemes, with respect to their principles (core values), with a view to highlighting some areas of departure in the new pension scheme from the past ones. The values of the new pension scheme are ideally laudable and superior to those of the past schemes. However, the past pension schemes were plagued with financial misappropriation (corruption), which gave vent to their ineffectiveness and subsequent abrogation. In this light, the National Pensions Commission (PENCOM), which regulates the activities of the two principal agents in the new pension scheme: Pension Fund Custodians (PFCs) and Pension Fund Administrators (PFAs) should determine to be anti-corrupt, so as to be able to regulate the activities of PFCs and PFAs, more so, with zero tolerance for any form of financial misappropriation. All in all, Nigeria needs a visionary, disciplined, pro-development and an anti-corrupt leadership. This being so, the new pension scheme will have the expected and needed congenial environment to practically bring to bear its expected benefits.
Key words: New pension scheme, old pension scheme, corruption, expected benefits.

Paper Type	:	Research Paper
Title	:	Human Nature: Justice, Efficiency and Culture
Country	:	India
Authors	:	Rahul Gupta Choudhury
	:	10.9790/5933-0254147

Abstract: Contrary to expectations of free market theory, people often do not behave as economic agents attempting to maximize their self-interests. It is being argued that choices are very often influenced by moral ideals. This makes the situation more complicated as behavioral patterns vary from culture to culture. This is in contrast to the psychological assumptions of man as a Rational Actor, in microeconomic theories. Choices people make in the ultimatum game experiments cannot describe situation of choosing between a particular amount of monetary gain and moral value. Human beings act according to what is most meaningful for an actor – not only economic, but in – ethical, religious, and ideological sense at a given moment.This article mostly deals with the phenomenological account of meaning-formation, and how these meaning-formation processes are dependent on culture.

Paper Type	:	Research Paper
Title	:	Inequality of Opportunity Business among Ethnic Potentially Social Conflict Study in: Traditional Market in Kota Ternate-North Maluku Province
Country	:	Indonesia
Authors	:	Rivai Umar || Candra Fajri A. || Dwi Budi S. || Sasongko
	:	10.9790/5933-0254854

Abstract: This research aimed to determine differences in individual capacity and social capacity, as well as performance differences Ternate ethnic traders as native and non Ternate traders. There are three variables are categorized as the capacity of individual traders are : experience, scale of business, and marketing strategies. While the variables are categorized as social capacity traders include : variable access to credit traders, suppliers of goods, and access to market information vendors. The population was 1,367 merchant stall owners consisting of : 708 Ternate ethnic traders and 659 non Ternate traders. The number of randomly selected sample of 200 traders consisting of 103 Ternate ethnic traders and 97 non Ternate traders. Data collection method used is survey and interview , and use factor analysis method and the average difference test or t test as an instrument of data analysis.

Keywords: Traditional Market, Individual and Social Ttraders Capacities, and Traders Performance.

Paper Type	:	Research Paper
Title	:	Gender Discrimination in India
Country	:	India
Authors	:	Dr. E. Raju
	:	10.9790/5933-0255565

Abstract: After independence in India one of the issues which has attractive the attention of the policy makers was gender issues and concerns. Gender issues have become central policy arena. The issues of gender equality and justice assumed added significance in the context of the interface between new economic policy perceptions and gender relations. The gender equity became part of country‟s strategy for eradicating poverty and human misery. The policy makers are strongly believed that a positive commitment to gender equality and equity will strengthen every area of action to reduce poverty because women can bring new energy and new insights. A lot of debate is going on women and development since last few decades. Several interventions had taken place both at national and international level leading to passing of several loss including loss against physical violence IPC Section 498 (a) and Section 125 for maintenance. The importance of feminism has been steadily growing and gaining intellectual legitimacy.