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Current Contents
December 2014, Issue‐15
Library & Information Services
CONTENT
ISSUE - 15
Name of the Journal Vol./ Issue Month & Year Page No.
Case Folio 14/04 December, 2014 3
Chance 27/04 October, 2014 4
Chartered Accountant 63/06 December, 2014 5
Chartered Secretary 44/12 December, 2014 7
Effective Executive 17/04 December, 2014 8
Environment 56/06 Nov. – Dec., 2014 9
Financial Planning Journal 02/05 Oct. ‐ Nov., 2014 10
Harvard Business Review 09/12 December, 2014 11
Human Capital 18/07 December, 2014 14
Human Resource Development Review 13/04 December, 2014 16
Indian Infrastructure 17/05 December, 2014 17
Indian Journal of Finance 08/12 December, 2014 18
Indian Journal of Marketing 44/12 December, 2014 19
IUP Journal of Business Strategy 11/04 December, 2014 20
IUP Journal of Financial Risk Management 11/04 December, 2014 21
IUP Journal of Information Technology 10/04 December, 2014 22
IUP Journal of Supply Chain Management 11/04 December, 2014 23
Journal of Intellectual Property Rights 19/06 November, 2014 24
Journal of Leadership & Organizational Studies 21/04 November, 2014 25
Journal of Management (JOM) 40/07 November, 2014 26
Prabandhan : Indian Journal of Management 07/12 December, 2014 27
Rural & Marketing 03/10 December, 2014 28
South Asia Economic Journal 15/02 September, 2014 29
South Asian Journal of Business and Management Cases 03/02 December, 2014 31
South Asian Journal of Macroeconomics and Public Finance 03/02 December, 2014 33
South Asian Journal of Management 21/04 Oct. ‐Dec., 2014 34
Vilakshan 11/02 September, 2014 35
Voice of Research 03/03 December, 2014 37
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Contents
www.icai.orgTHE CHARTERED ACCOUNTANT DECEMBER 20144
MEMBERS752 Photographs760 Know Your Ethics791 Opinion - Determination of Stage of Completion in Construction Contracts879 Classifieds
UPDATES764 Legal Update - Circulars and Notifications - Legal Decisions 865 Accountant’s Browser866 Career Watch
EVENTS880 Forthcoming Events (also on page 790)
ICAI NEWS772 Certificate Course on Wealth Management and Financial Planning: 788 ICAI Job Portal790 EOI from POUs to host Programme819 Non-Receipt of The Chartered Accountant Journal843 Get Your Copy of Journal at Your Residential Address868 Examination Notification: ISA Assessment Test869 Examination Notification869 Raising of Number of Partners in CA Firm870 Contribution to CABF871 Arrangement of Accounting Software871 EOI from Software Development Companies873 Quick Heal Security for Android Mobile874 Microsoft Office 365: Software License875 EOI as Resource Person for Certificate Course on WM&FP875 EOI for Resource Material for Certificate Course on WM&FP877 New Branches of Students’ Association878 ICAI-CMII Corporate Forum
744
VOICE
743 Editorial -IFRS Convergence and ICAI746 From the President750 ICAI President Elected as
IFAC Board Member
IN THIS ISSUE...DECEMBER 2014
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SET UP BY AN ACT OF PARLIAMENTTHE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
THE
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VOLUME 63 NO. 6 PAGES-148 DECEMBER 2014 R100
IFRS and India
All set for New Era of Accounting Reforms
ICAI International Conference Bangalore Palace, Bengaluru
29-31 January 2015
MOVING TOWARDS NEW FRONTIERS
EDITOR CA. K. RAGHU, PresidentJOINT EDITOR CA. MANOJ FADNIS, Vice-PresidentMEMBERS CA. JAY CHHAIRA CA. TARUN JAMNADAS GHIA CA. PANKAJ INDERCHAND JAIN CA. SANJEEV K. MAHESHWARI CA. BABU ABRAHAM KALLIVAYALIL CA. M. DEVARAJA REDDY CA. S. SANTHANAKRISHNAN CA. SUBODH KUMAR AGRAWAL CA. SHYAM LAL AGARWAL CA. VIJAY GARG CA. VIJAY KUMAR GUPTA SHRI P. SESH KUMAR SHRI J. S. DEEPAK CA. SHABBEER PASHA S. CA. K. SHANMUKHA SUNDARAM CA. ASHOK THAKKAR CA. ATUL C. BHEDA CA. MADHUBALA NAHARSECRETARY NADEEM AHMEDICAI EDITORIAL TEAM SUSANTA K. SAHU DR. N. K. RANJAN NIMISHA SINGH
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA ICAI Bhawan, Post Box No.7100, Indraprastha Marg, New Delhi-110002, Tel: +91 (11) 39893989. E-mail: [email protected], Website: www.icai.org
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EDITORIAL SUPPORT, DESIGN, ADVERTISEMENT & MARKETING SPENTA MULTIMEDIA V. Kalidasan, Kankshi Mehta, Nilesh Juvalekar, Ganesh Waradkar. MUMBAI: Spenta Multimedia, Peninsula Spenta, Mathuradas Mill Compound, N. M. Joshi Marg, Lower Parel. Mumbai-400013. Tel: +91 (22) 24811022/24811025, Telefax: -91(22) 24811021. DELHI: No.7, 1st Floor, Nizamuddin (West) Market. New Delhi-110013. Tel: +91 (11) 4669 9999.BENGALURU: No.606, 1st Floor, Rear Building, 80 Feet Road, 3rd Cross, Opp. Koramangala Police Station, Bengaluru-560 095.Landmark - Behind Boca Grande Restaurant.Tel: +91(80) 4161 8966/77. KOLKATA: 206-Jodhpur Park, Kolkata - 700068. Tel: +91(33) 2473 5896. Telefax: +91(33) 2413 7973. CHENNAI: 1st Floor,#5 Montieth Road Egmore, Chennai 600 028. Tel: +91-44-4218 8984/85ICAI RESERVES THE RIGHT TO REJECT ADVERTISEMENTSPrinted and published by Vijay Kapur on behalf of The Institute of Chartered Accountants of India (ICAI)Editor – CA. K. RaghuPublished at ICAI Bhawan, P. O. Box No. 7100, Indraprastha Marg, New Delhi - 110 002 and printed at Spenta Multimedia. Peninsula Spenta, Mathuradas Mill Compound. N. M. Joshi Marg, Lower Parel, Mumbai - 400013The views and opinions expressed or implied in THE CHARTERED ACCOUNTANT are those of the authors and do not necessarily reflect those of ICAI. Unsolicited articles and transparencies are sent in at the owner’s risk and the publisher accepts no liability for loss or damage. Material in this publication may not be reproduced, whether in part or in whole, without the consent of ICAI.DISCLAIMER: The ICAI is not in any way responsible for the result of any action taken on the basis of the advertisement published in the Journal. The members, however, may bear in mind the provision of the Code of Ethics while responding to the advertisements.TOTAL CIRCULATION: 2,57,661Total No. of Pages: 148 including CoversInside images and Graphics: www.shutterstock.com
INTERNATIONAL CONFERENCE751 Accountancy Profession:
Building Global Competitiveness, Accelerating Growth, January 29-31, 2015 at Bangalore Palace, Bengaluru
Contents
www.icai.org 5THE CHARTERED ACCOUNTANT DECEMBER 2014
BACKPAGE885 Cross Word 102 Smile Please
745
IFRS CONVERGENCE
811 Consolidated Financial Statements under Ind AS 110: Implementation Issues
– CA. Archana Bhutani and CA. Akshat Kedia
806 Carve-Outs/Ins in IFRS-Converged Indian Accounting Standards: Recent Developments
– CA. Sanjeev Maheshwari
798 NACAS and Convergence in India—Journey So Far and Road Ahead
– CA. Amarjit Chopra
820 First-Time Adoption of Indian Accounting Standards: Issues in Implementation
– CA. Sanjeev Singhal
829 Impairment Loss Methodology under Ind AS 109-Financial Instruments
– CA. Vidhyadhar Kulkarni
INTERNATIONAL TAXATION839 Bombay High Court Rules on Allowability u/s 37(1) on Benefits
Incidentally Accruing to the Foreign Principals – Committee on International Taxation
CORPORATE GOVERNANCE844 Corporate Governance–Companies Act, 2013 and Clause 49 – CA. Amit G. Chandani
CORPORATE & ALLIED LAWS854 Concept of Entrenchment under Companies Act, 2013 – CA. A. P. Nanavaty
BANKING AND FINANCE860 Acceptance of Deposits by Private Companies – Surendra U. Kanstiya & CA. Sankalp S. K.
VOLUME 63 NO. 6 PAGES-148 DECEMBER 2014 R100
Volume 13 Number 4 December 2014
Contents
EditorialTool or Weapon? Some (Unintended) Consequences of Journal Digitization 391Jamie L. Callahan
Integrative Literature ReviewBalancing Flexibility With Security in Organizations? Exploring the Links Between Flexicurity and Human Resource Development 398Andreas Kornelakis
The Role of Relapse Prevention and Goal Setting in Training Transfer Enhancement 413Agoes Rahyuda, Jawad Syed, and Ebrahim Soltani
Theory and Conceptual ArticlesOrganization Development Through Franchise Advisory Boards: A Model for Governance Relationships 437Denise M. Cumberland and Rod Patrick Githens
Mimesis: Learning Through Everyday Activities and Interactions at Work 462Stephen Billett
Foundations and Philosophy of HRDNational Human Resource Development in Brazil: Lessons From Korea 483Tania Nery-Kjerfve, Sehoon Kim, Minjung Kim, and Gary N. McLean
Human Resource Development Review
Volume 21 Number 4 November 2014
Contents
Articles
Distinguished Scholar Invited Essay Requisites to and Ways of Developing a Global Mind-Set: Implications for Research on Leadership and Organizations 329Rosalie L. Tung
Gender Role Self-Concept, Categorical Gender, and Transactional-Transformational Leadership: Implications for Perceived Workgroup Performance 338Hans-Joachim Wolfram and Lynda Gratton
Gender Diversity, Business-Unit Engagement, and Performance 354Sangeeta Badal and James K. Harter
A Model of Sustainable Distributed Service Delivery in Organizations With Compassion-Based Missions 366Charles C. Manz, Bruce C. Skaggs, Craig L. Pearce, and Christina L. Wassenaar
Leadership in the Context of Temporary Organizations: A Study on the Effects of Transactional and Transformational Leadership on Followers’ Commitment in Projects 376Ana K. Tyssen, Andreas Wald, and Sven Heidenreich
Authentic Leadership and Safety Climate Among Seafarers 394Hanne C. Borgersen, Sigurd W. Hystad, Gerry Larsson, and Jarle Eid
The Mediating Role of Perceptions of Abusive Supervision in the Relationship Between Personality and Aggression 403Jeremy Brees, Jeremy Mackey, Mark Martinko, and Paul Harvey
A Cross-Cultural Examination of Self-Leadership: Testing for Measurement Invariance Across Four Cultures 414Jeffery D. Houghton, Andrew Carnes, and Christopher N. Ellison
Journal of Leadership & Organizational Studies
Journal of ManagementVolume 40 Number 7 November 2014
CONTENTS
Articles
Experts’ Judgments of Management Journal Quality: An Identity Concerns ModelKim Peters, Kevin Daniels, Gerard P. Hodgkinson, and S. Alexander Haslam 1785
Combined Effects of Perceived Politics and Psychological Capital on Job Satisfaction, Turnover Intentions, and Performance
Muhammad Abbas, Usman Raja, Wendy Darr, and Dave Bouckenooghe 1813
Organizational Structure and Acculturation in Acquisitions: Perspectives of Congruence Theory and Task Interdependence
Liang-Hung Lin 1831
Approach or Avoid? Exploring Overall Justice and the Differential Effects of Positive and Negative Emotions
Laurie J. Barclay and Tina Kiefer 1857
Ambidexterity and Survival in Corporate Venture UnitsSusan A. Hill and Julian Birkinshaw 1899
Sticking It Out: Individual Attributes and Persistence in Self-EmploymentPankaj C. Patel and Sherry M. B. Thatcher 1932
Trust Between Entrepreneurs and Angel Investors: Exploring Positive and Negative Implications for Venture Performance Assessments
Yannick Bammens and Veroniek Collewaert 1980
Beyond CEO Tenure: The Effect of CEO Newness on Strategic ChangesDavid H. Weng and Zhiang (John) Lin 2009
Corrigendum 2033
South Asia Economic Journal, 11, 2 (2010): 155–180
Contents
Research Articles
Attracting Foreign Direct Investment: What Can South Asia’s Lack of Success Teach Other Developing Countries? David M. Gould, Congyan Tan and Amir S. Sadeghi Emamgholi 133
Will South Asia Benefit from Pan-Asian Integration?Ganeshan Wignaraja 175
Monetary Integration between India and NepalAnjan Panday 199
Linkages between Services Sector’s Growth and Poverty in Pakistan: A Disaggregated AnalysisAlvina Fatima, Muhammad Masood Azeem, Sadia Abbas and Sultan Ali Adil 225
Applicability of Openness-led Growth Hypothesis in Sri Lanka: An ARDL Bounds TestNavaratnam Ravinthirakumaran 241
Determinants of Interest Margins of Banks in Sri LankaS.M. Susanthi Medha Kumari 265
Regional Income Disparity and Government Intervention in India: Evidence from Sub-national Data 281Bharatee Bhusana Dash
South Asia Volume 15 Number 2 September 2014 Economic Journal
South Asia Economic Journal, 11, 2 (2010): 155–180
Book Reviews
Prabir De (Ed.), ASEAN–India: Deepening Economic Partnership in Mekong RegionReviewed by Sreya Pan 315
S. Raihan, M.A. Khan and S. Quoreshi, NTMs in South Asia: Assessment and AnalysisReviewed by Raveen Ekanayake 319
Gabriele Köehler and Deepta Chopra (Eds), Development and Welfare Policy in South AsiaReviewed by Nimal Sanderatne 322
Deepak Nayyar, Catch-up: Developing Countries in the World EconomyReviewed by Richard Kozul-Wright 326
SAARC Secretariat, Regional Poverty Profile 2009–2010: Food Security Challenges for the Poor and Social InclusionReviewed by Beena Pandey 330
Zahid Shahab Ahmed, Regionalism and Regional Security in South Asia: The Role of SAARC 337Reviewed by Dharshani Premaratne
Angela W. Little and Siri T. Hettige, Globalization, Employment and Education in Sri Lanka—Opportunity and DivisionReviewed by Nisha Arunathilake 343
Hira Sadhak, Pension Reform in India: The Unfinished AgendaReviewed by Sunando Basu 348
K. Vaidyanathan, Credit Risk Management for Indian BanksReviewed by Mirza Allim Baig 351
Bidyut Chakrabarty and Prakash Chand, Public Administration in a Globalizing World: Theories and PracticesReviewed by P.K. Chaubey 355
Contents
Editorial
Strategies for Sustainability viiG.D. Sardana
Cases
FFC’s Community Empowerment Initiatives towards Sustainability: A Case Study 109Mustaghis-ur-Rahman
Countering Disruptive Innovation Strategy in Indian Passenger Car Industry: A Case of Maruti Suzuki India Limited 119H.M. Jha ‘Bidyarthi’, Ashish K. Srivastava, P.V. Bokad, L.B. Deshmukh and S.M. Mishra
Fighting the Giants: The Case of a New Player 129Herwina Rosnan and Rosmimah Mohd Roslin
Managing Change in Health Care: A Case of UTHI 139Ifedapo Adeleye, Abayomi Sule and Shola Tobun
Union Bank of India: Initiatives towards IT-enabled Financial Inclusion 149Taruna Gautam and Kapil Garg
BRACnet: Journey of Fast Technology 157Jashim Uddin Ahmed, Saad Md. Maroof Hossain and Mirza M. Ferdous
Implementing Corporate Sustainable Development: A Case of an SME from India 169M. Rakesh Krishnan and C. Ganesh
South Asian Journal of Volume 3 Number 2 December 2014 Business and Management Cases
The Village Farm Resort and Winery 179Wilaiporn Lao-Hakosol and John Walsh
Diversification in Emergent Markets: Possibility for Transferring Technological Core Competencies 187Sven Seidenstricker, Christian Linder and Michael Schmitz
Human Capital Creation: Innovative Practices by an Indian Bank 195Alok Kumar Goel and Geeta Rana
Board Composition and Governance Dilemma at Magna International 207Eduardo Schiehll, Gokhan Turgut and Elise Demers
Design Patent War: Apple versus Samsung 221Narumon Saardchom
Editor’s Introduction v
Environment and Urbanization AsiA, 1, 1 (2010): vii–xii
South Asian Journal of Macroeconomics and
Volume 3 Issue 2 December 2014 Public Finance
Contents
Articles
G20 and Development 155Mike Callaghan, Fabrizio Carmignani, Anthony J Makin and Daniela Strube
Do Exchange Rates Affect Exports in India? 175Ranajoy Bhattacharyya and Jaydeep Mukherjee
Announcement Effect of Dividend in Presence of Dividend Tax: Possible Agency Problem and Macro Level Inefficiency? 195Debabrata Datta, Santanu K. Ganguli and Manu Chaturvedi
Climate Change: An Emerging Trade Opportunity in South Asia 221Soumyananda Dinda
Is India’s Public Debt Sustainable? 241Krishanu Pradhan
Capital and Knowledge: Integrating Arrow’s Learning-by-Doing, the Walrasian Equilibrium Theory and Neoclassical Growth Theory 267Wei-Bin Zhang
