...« Official Organ of The Institute of Cost and Works Accountants of India established in year 1944 (Founder member of IFAC, SAFA and CAPA) Volume 45 No. 5 May 2010 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ IDEALS THE INSTITUTE STANDS FOR q to develop the Cost and Manage-ment Accountancy profession q to develop the body of members and properly equip them for functions q to ensure sound professional ethics q to keep abreast of new developments. The views expressed by contributors or reviewers in this Journal do not necessarily reflect the opinion of The Institute of Cost and Works Accountants of India nor can the Institute by any way be held responsible for them. The contents of this journal are the copyright of The Institute of Cost and Works Accountants of India, whose permission is necessary for reproduction in whole or in part. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ the management accountant, May, 2010 Cost Management for Growth of SME in Textile Sector by R. Gopal 387 Performance Monitoring in SME Sector by I. Mohamed Ibrahim 388 Cost Management : Key to Survival in Current Global Meltdown by S. Jeyaraj 392...
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...Employment News 31 May - 6 June 2014 www.employmentnews.gov.in 21 UNION PUBLIC SERVICE COMMISSION EXAMINATION NOTICE NO. 09/2014-CSP (LAST DATE FOR RECEIPT OF APPLICATIONS : 30/06/2014) DATE :31.05.2014 CIVIL SERVICES EXAMINATION, 2014 (Commission’s website-http://upsc.gov.in) F. No. 1/5/2013-E.I(B) : Preliminary Examination of the Civil Services Examination for recruitment to the Services and Posts mentioned below will be held by the Union Public Service Commission on 24th Aug., 2014 in accordance with the Rules published by the Department of Personnel & Training in the Gazette of India Extraordinary dated 31st May, 2014. (i) Indian Administrative Service. (ii) Indian Foreign Service. (iii) Indian Police Service. (iv) Indian P & T Accounts & Finance Service, Group ‘A’. (v) Indian Audit and Accounts Service, Group ‘A’. (vi) Indian Revenue Service (Customs and Central Excise), Group ‘A’. (vii) Indian Defence Accounts Service, Group ‘A’. (viii) Indian Revenue Service (I.T.), Group ‘A’. (ix) Indian Ordnance Factories Service, Group ‘A’ (Assistant Works Manager, Administration). (x) Indian Postal Service, Group ‘A’. (xi) Indian Civil Accounts Service, Group ‘A’. (xii) Indian Railway Traffic Service, Group ‘A’. (xiii) Indian Railway Accounts Service, Group 'A'. (xiv) Indian Railway Personnel Service, Group ‘A’. (xv) Post of Assistant Security Commissioner in Railway Protection Force, Group ‘A’ (xvi) Indian Defence Estates Service, Group...
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...Employment News 11 - 17 February 2012 www.employmentnews.gov.in 21 Union Public Service Commission EXAMINATION NOTICE NO. 04/2012-CSP DATED 11.02.2012 (LAST DATE FOR RECEIPT OF APPLICATIONS : 05.03.2012) CIVIL SERVICES EXAMINATION, 2012 (Commission's website - http://www.upsc.gov.in) F. No. 1/4/2011-E.I(B) : Preliminary Examination of the Civil Services Examination for recruitment to the Services and Posts mentioned below will be held by the Union Public Service Commission on 20th May, 2012 in accordance with the Rules published by the Department of Personnel & Training in the Gazette of India Extraordinary dated 4th February, 2012. (i) Indian Administrative Service. (ii) Indian Foreign Service. (iii) Indian Police Service. (iv) Indian P & T Accounts & Finance Service, Group ‘A’. (v) Indian Audit and Accounts Service, Group ‘A’. (vi) Indian Revenue Service (Customs and Central Excise), Group ‘A’. (vii) Indian Defence Accounts Service, Group ‘A’. (viii) Indian Revenue Service (I.T.), Group ‘A’. (ix) Indian Ordnance Factories Service, Group ‘A’ (Assistant Works Manager, Administration). (x) Indian Postal Service, Group ‘A’. (xi) Indian Civil Accounts Service, Group ‘A’. (xii) Indian Railway Traffic Service, Group ‘A’. (xiii) Indian Railway Accounts Service, Group 'A'. (xiv) Indian Railway Personnel Service, Group ‘A’. (xv) Post of Assistant Security Commissioner in Railway Protection Force, Group ‘A’ (xvi) Indian Defence Estates Service, Group ‘A’. (xvii) Indian Information...
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...India Died Dec. 6, 1956, New Delhi Dr. Bhimrao Ramji Ambedkar, was the first Minister of Law soon after the Independence of India in 1947 and was the Chairman of the drafting committee for the Constitution of India As such he was chiefly responsible for drafting of The Constitution of India. Ambedkar was born on the 14th April, 1891. After graduating from Elphinstone College, Bombay in 1912, he joined Columbia University, USA where he was awarded Ph.D. Later he joined the London School of Economics & obtained a degree of D.Sc. ( Economics) and was called to the Bar from Gray's Inn. He returned to India in 1923 and started the 'Bahishkrit Hitkarini Sabha' for the education and economic improvement of the lower classes from where he came. One of the greatest contributions of Dr. Ambedkar was in respect of Fundamental Rights & Directive Principles of State Policy enshrined in the Constitution of India. The Fundamental Rights provide for freedom, equality, and abolition of Untouchability & remedies to ensure the enforcement of rights. The Directive Principles enshrine the broad guiding principles for securing fair distribution of wealth & better living conditions. On the 14th October, 1956, Babasaheb Ambedkar a scholar in Hinduism embraced Buddhism. He continued the crusade for social revolution until the end of his life on the 6th December 1956. He was honoured with the highest national honour, 'Bharat Ratna' in April 1990 . iii Contents PART I - RELIGIOUS Riddle No. 1 : The...
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...RETHINKING THE EAST ASIAN MIRACLE JOSEPH E. STIGLITZ AND SHAHID YUSUF Editors RETHINKING THE EAST ASIA MIRACLE JOSEPH E. STIGLITZ AND SHAHID YUSUF Editors A copublication of the World Bank and Oxford University Press i Oxford University Press Oxford • New York • Athens • Auckland • Bangkok • Bogotá • Buenos Aires • Calcutta • Cape Town • Chennai • Dar es Salaam • Delhi • Florence • Hong Kong • Istanbul • Karachi • Kuala Lumpur • Madrid • Melbourne • Mexico City • Mumbai • Nairobi • Paris • São Paulo • Singapore • Taipei • Tokyo • Toronto • Warsaw and associated companies in Berlin • Ibadan © 2001 The International Bank for Reconstruction and Development / The World Bank 1818 H Street, N.W., Washington, D.C. 20433, USA Published by Oxford University Press, Inc. 198 Madison Avenue, New York, N.Y. 10016 Oxford is a registered trademark of Oxford University Press. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of Oxford University Press. Cover design and interior design by Naylor Design, Washington, D.C. Manufactured in the United States of America First printing June 2001 1 2 3 4 04 03 02 01 The findings, interpretations, and conclusions expressed in this study are entirely those of the authors and should not be attributed in any manner to the World Bank, to its affiliated organizations...
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...KAPIL SHARMA AND ASHUTOSH MUTSADDI Configuring SAP ERP Sales and Distribution ® SERIOUS SKILLS. Configuring SAP ERP Sales and Distribution ® Kapil Sharma Ashutosh Mutsaddi Acquisitions Editor: Agatha Kim Development Editor: Laurene Sorensen Technical Editor: Dheeraj Oswal Production Editor: Liz Britten Copy Editor: Kim Wimpsett Editorial Manager: Pete Gaughan Production Manager: Tim Tate Vice President and Executive Group Publisher: Richard Swadley Vice President and Publisher: Neil Edde Book Designer: Franz Baumhackl Compositor: Craig Johnson, Happenstance Type-O-Rama Proofreader: Word One, New York Indexer: Ted Laux Project Coordinator, Cover: Lynsey Stanford Cover Designer: Ryan Sneed Copyright © 2010 by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada ISBN: 978-0-470-40473-7 No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken,...
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...WOMEN DEVELOPMENT AND NATIONAL POLICY ON WOMEN IN NIGERIA Olubunmi Aderemi Sokefun Abstract This paper discusses the document on women in Nigeria (National Policy on Women). Several past administrations in this country have treated women issues and affairs with calculated levity: Carefully side - tracking or blatantly refusing to accord it the necessary attention. It is now a thing to gladden the hearts of all women of Nigeria that, "after four attempts by four former heads of Nigeria's Government," Chief Obasanjo's administration finally granted government recognition to women's issues in this country. The official document .on Human Rights' issues as it relates to Nigerian women; this document is known as the NATIONAL POLICY ON WOMEN. This paper therefore focuses on the document which promises to bring delight to the heart of every woman in this country. Introduction When late Mrs. Olufunmilayo Ransome Kuti joined the vanguard team as the only nationalist and activist during the early struggle for Nigerian independence, hardly did .anybody realize then that she had a dream, a clear vision of a future Nigerian woman, that vision was crystal clear in her heart, and like a pivot, it stood firmly on three stand posts-known today as women's rights, women emancipation and women empowerment.. . Mrs. Olufunmilayo Ransome-Kuti later joined by some educated women of like minds, fought daringly and relentlessly for these three .pivotal goals of women emergency and relevance in the socio-political...
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...Federal Trade Commission DEBORAH PLATT MAJORAS ORSON SWINDLE THOMAS B. LEARY PAMELA JONES HARBOUR JON LEIBOWITZ Maryanne Kane Charles H. Schneider Susan A. Creighton Lydia B. Parnes Luke Froeb William Blumenthal Anna H. Davis Nancy Ness Judy Maureen K. Ohlhausen Donald S. Clark Chairman Commissioner Commissioner Commissioner Commissioner Chief of Staff Executive Director Director, Bureau of Competition Director, Bureau of Consumer Protection Director, Bureau of Economics General Counsel Director, Office of Congressional Relations Director, Office of Public Affairs Director, Office of Policy Planning Secretary of the Commission Report Drafters and Contributors Louis Silvia, Assistant Director, Bureau of Economics David Meyer, Bureau of Economics Sarah M. Mathias, Office of General Counsel Policy Studies Michael S. Wroblewski, Assistant General Counsel Policy Studies Phillip L. Broyles, Assistant Director, Bureau of Competition J. Elizabeth Callison, Bureau of Economics Jeffrey Fischer , Bureau of Economics Nicolas J. Franczyk, Bureau of Competition Daniel E. Gaynor, Bureau of Economics Geary A. Gessler, Bureau of Economics James F. Mongoven, Bureau of Competition John H. Seesel, Associate General Counsel for Energy Christopher T. Taylor, Bureau of Economics Michael G. Vita, Assistant Director, Bureau of Economics Anthony G. Alcorn, Bureau of Economics Sarah Croake, Bureau of Competition Madeleine McChesney, Bureau of Economics Guru Raj, Bureau of Competition Natalie Shonka...
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...BU Basic M.B.A. International Master of Business Administration |Index | Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Business Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Entrepreneurship. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Finance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 Marketing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Operations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 Statistics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252 Strategic Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...
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...1 1 Fundamentals of Semiconductor Electrochemistry and Photoelectrochemistry Krishnan Rajeshwar The University of Texas at Arlington, Arlington, Texas 1.1 1.2 1.3 1.3.1 1.3.2 1.3.3 1.3.4 1.4 1.4.1 1.4.2 1.4.3 1.5 1.5.1 1.5.2 1.5.3 1.5.4 1.5.5 1.6 1.7 1.7.1 1.7.2 1.7.3 1.7.4 1.7.5 Introduction and Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Electron Energy Levels in Semiconductors and Energy Band Model . The Semiconductor–Electrolyte Interface at Equilibrium . . . . . . . . The Equilibration Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Depletion Layer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mapping of the Semiconductor Band-edge Positions Relative to Solution Redox Levels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Surface States and Other Complications . . . . . . . . . . . . . . . . . . . Charge Transfer Processes in the Dark . . . . . . . . . . . . . . . . . . . . Current-potential Behavior . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dark Processes Mediated by Surface States or by Space Charge Layer Recombination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rate-limiting Steps in Charge Transfer Processes in the Dark . . . . . Light Absorption by the Semiconductor Electrode and Carrier Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Light Absorption...
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...This week's graded topics relate to the following Terminal Course Objectives (TCOs): A | Given an organizational requirement to conform business practices to both the law and best ethical practices, apply appropriate ethical theories to shape a business decision. | I | Given specified circumstances of a business decision to expand to international markets, determine what international legal requirements or regulatory controls apply. | Topics for This Week's Discussion * Introduce yourself to your professor and the rest of the class. (not graded) * Thread over TCO A/I (graded) * Ethics and Patent Rights Post 9/11 (graded) * Q & A Forum for your questions and comments (not graded) | | There is a drop down arrow next to the "Select a Topic" box. Click on this arrow to select topics for discussion. | ------------------------------------------------- Top of Form Select a Topic: Bottom of Form The World Bank Situation (graded) | Class, please read Chapter 2, problem 5 from the Jennings text, p. 72. This week, we will discuss the Wolfowitz situation at the World Bank. Consider the questions at the end of the problem as you make comments in the threads this week. What are the ethics here? Was Wolfowitz trying to do the right thing? Does that make a difference ethically? Throughout the week, I will bring in further questions. Be sure to read the lecture and the international ethics article stated in your reading for the week as well. | ...
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...Supply Chain Management and Advanced Planning Hartmut Stadtler ´ Christoph Kilger (Eds.) Supply Chain Management and Advanced Planning Concepts, Models, Software and Case Studies Third Edition With 173 Figures and 56 Tables 12 Professor Dr. Hartmut Stadtler FG Produktion und Supply Chain Management FB Rechts- und Wirtschaftswissenschaften TU Darmstadt Hochschulstraûe 1 64289 Darmstadt Germany stadtler@bwl.tu-darmstadt.de Dr. Christoph Kilger j&m Management Consulting AG Kaiserringforum Willy-Brandt-Platz 5 68161 Mannheim Germany christoph.kilger@jnm.de Cataloging-in-Publication Data Library of Congress Control Number: 2004110194 ISBN 3-540-22065-8 Springer Berlin Heidelberg New York ISBN 3-540-43450-X 2nd edition Springer Berlin Heidelberg New York This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer-Verlag. Violations are liable for prosecution under the German Copyright Law. Springer is a part of Springer Science+Business Media springeronline.com ° Springer Berlin ´ Heidelberg 2000, 2002, 2005 Printed...
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...THE INTELLIGENT INVESTOR A BOOK OF PRACTICAL COUNSEL REVISED EDITION B E NJAM I N G RAHAM Updated with New Commentary by Jason Zweig To E.M.G. Through chances various, through all vicissitudes, we make our way. . . . Aeneid Contents Epigraph iii Preface to the Fourth Edition, by Warren E. Buffett viii A Note About Benjamin Graham, by Jason Zweig x Introduction: What This Book Expects to Accomplish COMMENTARY ON THE INTRODUCTION 1. 1 12 35 The Investor and Inflation 47 COMMENTARY ON CHAPTER 2 3. 18 COMMENTARY ON CHAPTER 1 2. Investment versus Speculation: Results to Be Expected by the Intelligent Investor 58 65 COMMENTARY ON CHAPTER 3 4. A Century of Stock-Market History: The Level of Stock Prices in Early 1972 80 General Portfolio Policy: The Defensive Investor 88 COMMENTARY ON CHAPTER 4 5. 101 124 Portfolio Policy for the Enterprising Investor: Negative Approach 133 COMMENTARY ON CHAPTER 6 7. 112 COMMENTARY ON CHAPTER 5 6. The Defensive Investor and Common Stocks 145 iv 155 COMMENTARY ON CHAPTER 7 8. Portfolio Policy for the Enterprising Investor: The Positive Side 179 The Investor and Market Fluctuations 188 v Contents COMMENTARY ON CHAPTER 8 9. Investing in Investment Funds COMMENTARY ON CHAPTER 9 213 226 242 10. The Investor and His Advisers 257 COMMENTARY ON CHAPTER 10 272 11. Security...
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...Learning with Cases INTRODUCTION The case study method of teaching used in management education is quite different from most of the methods of teaching used at the school and undergraduate course levels. Unlike traditional lecture-based teaching where student participation in the classroom is minimal, the case method is an active learning method, which requires participation and involvement from the student in the classroom. For students who have been exposed only to the traditional teaching methods, this calls for a major change in their approach to learning. This introduction is intended to provide students with some basic information about the case method, and guidelines about what they must do to gain the maximum benefit from the method. We begin by taking a brief look at what case studies are, and how they are used in the classroom. Then we discuss what the student needs to do to prepare for a class, and what she can expect during the case discussion. We also explain how student performance is evaluated in a case study based course. Finally, we describe the benefits a student of management can expect to gain through the use of the case method. WHAT IS A CASE STUDY? There is no universally accepted definition for a case study, and the case method means different things to different people. Consequently, all case studies are not structured similarly, and variations abound in terms of style, structure and approach. Case material ranges from small caselets (a few paragraphs...
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...OECD INSIGHTS International Trade Free, Fair and Open? Patrick Love and Ralph Lattimore ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT The OECD is a unique forum where the governments of 30 democracies work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisation provides a setting where governments can compare policy experiences, seek answers to common problems, identify good practice and work to co-ordinate domestic and international policies. The OECD member countries are: Australia, Austria, Belgium, Canada, the Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, the Slovak Republic, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The Commission of the European Communities takes part in the work of the OECD. OECD Publishing disseminates widely the results of the Organisation’s statistics gathering and research on economic, social and environmental issues, as well as the conventions, guidelines and standards agreed by its members. This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed...
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