IOSR-JEF   Volume-5 ~ Issue-6

Abstract: Microfinance Has Enabled The Active Poor To Have Access To All Financial Products Which Has Never Been Utilized In The Traditional Financial System .The Research Paper Sheds A Light On The Role Of Microfinance In Women Empowerment Which Is Considered As One Of Indispensable Part Of Inclusive Growth Of The Economy. This Paper Explain The Role Of Shgs In Women Empowerment By Raising Their Socio-Economic And Political Status In Derabassi Block Of Mohali (S.A.S Nagar) District In Punjab. Economic, Social As Well As Political Status Of Women Taken Into Consideration As A Tool For Women Empowerment. The Study Has Been Undertaken By Collecting The Primary Data From 200 Shgs Members. The Social Impact Of Self-Help Group On Women Is Compared With Economic And Political Impact Of Self-Help Groups On Women.

Key Words: Social Empowerment, Economic Empowerment, Political Empowerment,Self-Help Groups.

Abstract: In this paper, we test two-models of capital structure by using Shyam-Sunder and Myers (1999) approach for finding the capital structure behaviour of U.K. firms, whether firms follow pecking order or trade off model. Sample size consists of 60 firms and 51 firms; observation period ranges from 1992 - 2012 and 1995 - 2012. By using panel data regression in the two-sample size and periods, empirical results show that neither model is appropriate for giving any conclusive result for the capital structure behaviour of U.K. firms.

Keywords: capital structure, pecking order, trade off model, empirical, behaviour of U.K. firms.

Abstract: This paper works on the different avenues in the crude death rates in assured lives in the demography of Bangladesh. Crude rate is studied in multi-folded ways including status of policy, sexual orientation, timeline response, monetary perspective and the overall patterns. This study is underpinned with the assumption of Uniform Death Distribution (UDD) method over time (in a single year). We demonstrate the kinetics of the contemporary crude rates along with comparative analysis with that of existing rates. Also, the level of efficacy of the existing use of mortality components that has been using for decades in every passage of life insurance instruments in Bangladesh. We point to the distinguished distortion in the existing practice to the results from the studied crude rates in the life industry and then the corresponding financial atmosphere driven by these crude rates issue. Finally, we make this instructive to the life insurance regulator in Bangladesh to pay attention to take necessary actions in life business due to notably changed demographic pattern in Bangladesh via going forward to take strong measure to construct a new indigenous mortality table based on the matrix of current crude rates instead of the existing practice of stereotype loading over extraneous tables for Bangladesh life insurance industry. Key Words: Assured life, Crude rate, In-forced policy, Paid-up policy, Uniform Death Distribution (UDD)

Abstract: This study is aimed to more deeply analyze the history of accounting in Indonesia, particularly in the Majapahit empire in the reign of Gajah Mada as the mahapatih (Prime Minister). The role of Gajah Mada in the establishment of the unity of archipelago has a significant contribution to the development of the accounting ideas in Indonesia. In addition to the expansion of the territory expressed in the Palapa oath, Gajah Mada committed to his own mission to improve the economy of Majapahit Empire. Gajah Mada's accounting strategy is one of successful strategy that formed Indonesian archipelago. In the age of Gajah Mada, Majapahit was one of the biggest ports with biggest warehouse in Asia frequently transited by foreigners from various countries. Moreover, Gajah Mada used his power to formulate legislation governing Majapahit taxes and penalties. In the Gajah Mada reign, Majapahit Empire is levied kinds of taxes, namely: (a) trade tax, (b) tax for foreigner, (c) exit-premit tax,(d) land tax, and (e) arts tax.

Keywords: Gajah Mada, Accounting History of Indonesia, Foucault Power-Knowledge Framework

Abstract: This paper works on the contemporary haphazard activities, technical limitations, misleading set of requirements, and lack of responsibility of accounting professionals in relevant accounting standard-IAS19 with respect to Employees' Benefit Fund and manifests irrationalities, under-proportional issues in respect to different employees' benefit schemes including long-term financial hazards along with risk of capital market investors based on financial analysis. The paper is underpinned with the two case studies with different nature of offices of non-government and government and points out from the extractions of the studies that the short-comes of practice drives the pension economics is not working diligently. Finally, the paper having an indicative role to the relevant policy makers of the government in Bangladesh to pay attention to take necessary potential measures in employee benefit industry to overcome from current intertwined circumstance aiming the sustainable pension economics could go forward in the line of continuing macro economic development of Bangladesh and starting work to engage at least one government body temporarily as regulator until an independent and complete regulator forms as per jurisdiction as well as confidence and commitments to the report produced by accounting auditors inclusive in the light of IAS 19/ BAS 19.

Key Words: Accounting standards, Actuarial assessment, Gratuity, Pension

Abstract: The study examined the sources, quality perception, and marketing channel and also determined the market structure of fuel wood in the study area. For the selection of the respondents, cluster random sampling technique was adopted. In the study, 90 fuel wood harvesters in the rural areas of the study were chosen and 90 fuel wood traders namely wholesalers and retailers were chosen from urban areas of the study. Data were obtained from the respondents through primary sources. These data were analyzed by using percentage and gini-coefficient. The study revealed that fuel wood was sourced from open wood land/forests, privately owned land and plantations. The distribution channel of the wood product showed that when the fuel wood is harvested from its source, it is moved by the harvesters through wholesaler retailers and finally to consumers. The findings on quality perception of fuel wood showed that majority of harvesters (98%), wholesalers (89%) and retailer (82%) assess the quality of wood through high burning capacity of the wood. Market structure of fuel wood in the study area showed that there were many buyers and sellers, homogenity of the wood product at all levels and there are little barrier in the entry of fuel wood harvesting and sales of fuel wood at wholesale level. The analysis of gini coefficient showed that there was low degree of concentration at all levels-harvesting, wholesaling and retailing as it recorded 0.16, 0.24 and 0.11 respectively. This shows that no fuel wood harvester or seller has control over the price of his/her good. The study concluded that further improvement is needed on fuel wood business for more efficiency of the trade.

Keywords: Fuel wood, Indigenous cooperatives, Quality perception and Marketing channel.

Abstract: This paper investigate changes in economic structure and trends of carbon dioxide (CO2) emissions with GDP per capita of Bangladesh. The paper also examine the relationship between economic growth (GDP per capita) and CO2 emissions of Bangladesh based on the environmental Kuznets curve hypothesis, using World Bank data over 1972-2010. By estimating the EKC for the period 1972-2010, the existence of EKC "U" shape does not hold. It is also seen that a faster structural shift from agriculture to non-agriculture and emergence of services as the dominant part of the economy so CO2 emissions shows uprising trend.

Keywords: Environmental Kuznets Curve, Environmental degradation, Structural change, GDP per capita, Carbon dioxide emissions

Abstract: SHG is a powerful tool for alleviation poverty and women empowerment and creating awareness which finally results in sustainable development. SHG is linked to DRDA , NGO, bank and private Microfinance agency etc in Gujarat . Self Help Groups (SHGs) made a significant impact on their empowerment both in economical and social. The main aim of this agencies are to providing micro credit and started some livelihood promotion activity and became self reliance and change their economic condition. Expenditure is relates to level of income, when the incomes level rise the Expenditure also rises. The main objective of this paper is assessment of changes on the expenditure pattern of SHG Women Household. The information required for the study has been collected from the primary sources. A multistage random sampling method has been followed. percentage analysis was carried out to draw meaningful interpretation of the results.

Key words: Microfinance, Empowerment, Self Help Group

Abstract: Since the late mid-twentieth century, the concept and action of women empowerment have gained popularity. Scholars particularly feminists have emphasized upon the ways and means for upholding the dignity and position of the women in society. Self Help Group (SHG) is such a platform, which have since its inception in 1976, proved a big success in hastening economic growth and development of the whole nation by bringing together the members of the society in a collective fashion. As most of the SHG's in India are rural-centric and women-oriented, this in turn has helped in speeding up the progress of the women folk, who were left behind since history. However the performance of SHG does differ with respect to a particular community as well as with geographical area. Thus the main intention of the paper is to examine the role of SHG's in women empowerment at the selected villages under Rangjuli Revenue Circle of Goalpara district of Assam. The study is rural-centric and specifically focuses upon women group,

Abstract: The acronym BRICS stands for Brazil, Russia, India, China and South Africa. A grouping of some of the world's most dynamic economies, the BRICS countries have emerged as an economic block, which has shaped the direction of the global economy, particularly in the past decade. The positive trend has transformed the development profile of the BRICS countries, lifting millions out of the vicious cycle of poverty. Inclusive growth in China has spawned large-scale poverty reduction, with the head-count poverty ratio declining from 30.7 % or 250 million people in 1978 to 13.4% or 179.9 million in 2012. In the case of Brazil, which features one of the world's most severe inequality ratios, the nation has improved the rate of impoverishment amongst its population in the last decade, reinforced by sustained economic growth.