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December 2014, Issue‐15Library & Information ServicesCurrent Contents
CONTENTISSUE - 15Name of the JournalVol./ IssueMonth & YearPage No.Case Folio14/04December, 20143Chance27/04October, 20144Chartered Accountant63/06December, 20145Chartered Secretary44/12December, 20147Effective Executive17/04December, 20148Environment56/06Nov. – Dec., 20149Financial Planning Journal02/05Oct. ‐ Nov., 201410Harvard Business Review09/12December, 201411Human Capital18/07December, 201414Human Resource Development Review13/04December, 201416Indian Infrastructure17/05December, 201417Indian Journal of Finance08/12December, 201418Indian Journal of Marketing44/12December, 201419IUP Journal of Business Strategy11/04December, 201420IUP Journal of Financial Risk Management11/04December, 201421IUP Journal of Information Technology10/04December, 201422IUP Journal of Supply Chain Management11/04December, 201423Journal of Intellectual Property Rights19/06November, 201424Journal of Leadership & Organizational Studies21/04November, 201425Journal of Management (JOM)40/07November, 201426Prabandhan : Indian Journal of Management07/12December, 201427Rural & Marketing03/10December, 201428South Asia Economic Journal15/02September, 201429South Asian Journal of Business and Management Cases03/02December, 201431South Asian Journal of Macroeconomics and Public Finance03/02December, 201433South Asian Journal of Management21/04Oct. ‐Dec., 201434Vilakshan11/02September, 201435Voice of Research03/03December, 201437---------
ContentsNo. 6 PAGES-148VOICE743CHARTEREDACCOUNTANTVOLUME 63TH E I N STITUTE OF CHARTE R E D ACCOU NTANTS OF I N D IASET UP BY AN ACT OF PARLIAMENTAll set for New Era ofAccounting ReformsICAI International ConferenceBangalore Palace, Bengaluru29-31 January 2015MOVING TOWARDS NEW FRONTIERSDECEMBER 2014IN THIS ISSUE.For Overseas Members/Subscribers Air Mail Surcharge : R2,100 per annumMEMBERSCA Students: R1,400 for 3.5 yearsR400 per annumOther students & faculties : R600 per annum752760791CLASSIFIEDS:Minimum R1,000/- for the first 25 words or part thereof and R250/for five words or part thereof over and above first twenty five words.Please contact: The Journal Section at ICAI Bhawan, A-29,Sector-62, Noida or call at 91(120) 3045955 ore-mail at eboard@icai.inEDITORIAL SUPPORT, DESIGN, ADVERTISEMENT &MARKETING SPENTA MULTIMEDIAV. Kalidasan, Kankshi Mehta, Nilesh Juvalekar, Ganesh Waradkar.MUMBAI: Spenta Multimedia, Peninsula Spenta, Mathuradas MillCompound, 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, 3rdCross, 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) 24735896. 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 Instituteof 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. PeninsulaSpenta, Mathuradas Mill Compound. N. M. Joshi Marg, Lower Parel,Mumbai - 400013The views and opinions expressed or implied in THE CHARTEREDACCOUNTANT are those of the authors and do not necessarilyreflect those of ICAI. Unsolicited articles and transparencies aresent in at the owner’s risk and the publisher accepts no liability forloss 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 ofany action taken on the basis of the advertisement published in theJournal. The members, however, may bear in mind the provision ofthe Code of Ethics while responding to the advertisements.TOTAL CIRCULATION: 2,57,661Total No. of Pages: 148 including CoversInside images and Graphics: www.shutterstock.comTHE CHARTERED ACCOUNTANTR100IFRS and IndiaSUBSCRIPTION RATESInland subscribers :R1,000 per annumOverseas: 170 per annum(subscribers by air mail)4DECEMBER 2014R100THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIAICAI Bhawan, Post Box No.7100, Indraprastha Marg,New Delhi-110002, Tel: 91 (11) 39893989.E-mail: icaiho@icai.in, Website: www.icai.orgAccountancy Profession:Building Global Competitiveness,Accelerating Growth, January29-31, 2015 at Bangalore E751NO. 6The Chartered Accountant Journal746750Editorial-IFRS Convergence and ICAIFrom the PresidentICAI President Elected asIFAC Board MemberDECEMBER 2014CA. K. RAGHU,PresidentCA. MANOJ FADNIS,Vice-PresidentCA. JAY CHHAIRACA. TARUN JAMNADAS GHIACA. PANKAJ INDERCHAND JAINCA. SANJEEV K. MAHESHWARICA. BABU ABRAHAM KALLIVAYALILCA. M. DEVARAJA REDDYCA. S. SANTHANAKRISHNANCA. SUBODH KUMAR AGRAWALCA. SHYAM LAL AGARWALCA. VIJAY GARGCA. VIJAY KUMAR GUPTASHRI P. SESH KUMARSHRI J. S. DEEPAKCA. SHABBEER PASHA S.CA. K. SHANMUKHA SUNDARAMCA. ASHOK THAKKARCA. ATUL C. BHEDACA. MADHUBALA NAHARNADEEM AHMEDSUSANTA K. SAHUDR. N. K. RANJANNIMISHA SINGHVOLUME 63EDITORJOINT EDITORMEMBERSSECRETARYICAI EDITORIAL TEAMThe Chartered AccountantJOURNAL744DECEMBER 2014879PhotographsKnow Your EthicsOpinion- Determination of Stage of Completion in Construction ContractsClassifiedsUPDATES764865866Legal Update- Circulars and Notifications- Legal DecisionsAccountant’s BrowserCareer WatchICAI 77878Certificate Course on Wealth Management and Financial Planning:ICAI Job PortalEOI from POUs to host ProgrammeNon-Receipt of The Chartered Accountant JournalGet Your Copy of Journal at Your Residential AddressExamination Notification: ISA Assessment TestExamination NotificationRaising of Number of Partners in CA FirmContribution to CABFArrangement of Accounting SoftwareEOI from Software Development CompaniesQuick Heal Security for Android MobileMicrosoft Office 365: Software LicenseEOI as Resource Person for Certificate Course on WM&FPEOI for Resource Material for Certificate Course on WM&FPNew Branches of Students’ AssociationICAI-CMII Corporate ForumEVENTS880Forthcoming Events (also on page 790)www.icai.org
ContentsVOLUME 63NO. 6PAGES-148DECEMBER 2014R100IFRS CONVERGENCE798NACAS and Convergence in India—Journey So Far and RoadAhead– CA. Amarjit Chopra806Carve-Outs/Ins in IFRS-Converged Indian AccountingStandards: Recent Developments– CA. Sanjeev Maheshwari811Consolidated Financial Statements under Ind AS 110:Implementation Issues– CA. Archana Bhutani and CA. Akshat KediaINTERNATIONAL TAXATION839CORPORATE GOVERNANCE844Corporate Governance–Companies Act, 2013 and Clause 49– CA. Amit G. ChandaniCORPORATE & ALLIED LAWS854820Bombay High Court Rules on Allowability u/s 37(1) on BenefitsIncidentally Accruing to the Foreign Principals– Committee on International TaxationConcept of Entrenchment under Companies Act, 2013– CA. A. P. NanavatyFirst-Time Adoption of Indian Accounting Standards: Issuesin Implementation– CA. Sanjeev SinghalBANKING AND FINANCE860829Impairment Loss Methodology under Ind AS 109-FinancialInstruments– CA. Vidhyadhar Kulkarniwww.icai.orgAcceptance of Deposits by Private Companies– Surendra U. Kanstiya & CA. Sankalp S. K.BACKPAGE885Cross Word 102Smile PleaseTHE CHARTERED ACCOUNTANTDECEMBER 20145745
Harvard Business Review
Human Capital
Volume 13 Number 4 December lTool or Weapon? Some (Unintended) Consequences of Journal DigitizationJamie L. Callahan391Integrative Literature ReviewBalancing Flexibility With Security in Organizations? Exploring the LinksBetween Flexicurity and Human Resource DevelopmentAndreas Kornelakis398The Role of Relapse Prevention and Goal Setting in TrainingTransfer EnhancementAgoes Rahyuda, Jawad Syed, and Ebrahim Soltani413Theory and Conceptual ArticlesOrganization Development Through Franchise Advisory Boards:A Model for Governance RelationshipsDenise M. Cumberland and Rod Patrick GithensMimesis: Learning Through Everyday Activities and Interactions at WorkStephen BillettFoundations and Philosophy of HRDNational Human Resource Development in Brazil: Lessons From KoreaTania Nery-Kjerfve, Sehoon Kim, Minjung Kim, and Gary N. McLean437462483
Indian Infrastructure
Volume 21 Number 4 November 2014Journal of Leadership &Organizational StudiesContentsArticlesDistinguished Scholar Invited Essay Requisites to and Ways of Developing a GlobalMind-Set: Implications for Research on Leadership and Organizations329Rosalie L. TungGender Role Self-Concept, Categorical Gender, and Transactional-TransformationalLeadership: Implications for Perceived Workgroup Performance338Hans-Joachim Wolfram and Lynda GrattonGender Diversity, Business-Unit Engagement, and Performance354Sangeeta Badal and James K. HarterA Model of Sustainable Distributed Service Delivery in Organizations WithCompassion-Based Missions366Charles C. Manz, Bruce C. Skaggs, Craig L. Pearce, and Christina L. WassenaarLeadership in the Context of Temporary Organizations: A Study on the Effects ofTransactional and Transformational Leadership on Followers’ Commitment in Projects376Ana K. Tyssen, Andreas Wald, and Sven HeidenreichAuthentic Leadership and Safety Climate Among Seafarers394Hanne C. Borgersen, Sigurd W. Hystad, Gerry Larsson, and Jarle EidThe Mediating Role of Perceptions of Abusive Supervision in the RelationshipBetween Personality and Aggression403Jeremy Brees, Jeremy Mackey, Mark Martinko, and Paul HarveyA Cross-Cultural Examination of Self-Leadership: Testing for MeasurementInvariance Across Four CulturesJeffery D. Houghton, Andrew Carnes, and Christopher N. Ellison414
Journal of ManagementVolume 40 Number 7 November 2014CONTENTSArticlesExperts’ Judgments of Management Journal Quality: An Identity Concerns ModelKim Peters, Kevin Daniels, Gerard P. Hodgkinson, andS. Alexander Haslam1785Combined Effects of Perceived Politics and Psychological Capital on Job Satisfaction,Turnover Intentions, and PerformanceMuhammad Abbas, Usman Raja, Wendy Darr, and Dave Bouckenooghe1813Organizational Structure and Acculturation in Acquisitions: Perspectives ofCongruence Theory and Task InterdependenceLiang-Hung Lin1831Approach or Avoid? Exploring Overall Justice and the Differential Effects ofPositive and Negative EmotionsLaurie J. Barclay and Tina Kiefer1857Ambidexterity and Survival in Corporate Venture UnitsSusan A. Hill and Julian Birkinshaw1899Sticking It Out: Individual Attributes and Persistence in Self-EmploymentPankaj C. Patel and Sherry M. B. Thatcher1932Trust Between Entrepreneurs and Angel Investors: Exploring Positive andNegative Implications for Venture Performance AssessmentsYannick Bammens and Veroniek Collewaert1980Beyond CEO Tenure: The Effect of CEO Newness on Strategic ChangesDavid H. Weng and Zhiang (John) Lin20 09Corrigendum2033
Rural & Marketing
South AsiaVolume 15 Number 2 September 2014Economic JournalContentsResearch ArticlesAttracting Foreign Direct Investment: What Can South Asia’sLack of Success Teach Other Developing Countries?David M. Gould, Congyan Tan and Amir S. Sadeghi Emamgholi 133Will South Asia Benefit from Pan-Asian Integration?Ganeshan Wignaraja 175Monetary Integration between India and NepalAnjan Panday 199Linkages between Services Sector’s Growth and Poverty in Pakistan:A Disaggregated AnalysisAlvina Fatima, Muhammad Masood Azeem, Sadia Abbas and Sultan Ali Adil 225Applicability of Openness-led Growth Hypothesis in Sri Lanka:An ARDL Bounds TestNavaratnam Ravinthirakumaran241Determinants of Interest Margins of Banks in Sri LankaS.M. Susanthi Medha Kumari265Regional Income Disparity and Government Intervention in India:Evidence from Sub-national Data Bharatee Bhusana Dash281South Asia Economic Journal, 11, 2 (2010): 155–180
Book ReviewsPrabir De (Ed.), ASEAN–India: Deepening Economic Partnershipin Mekong RegionReviewed by Sreya Pan 315S. Raihan, M.A. Khan and S. Quoreshi, NTMs in South Asia:Assessment and AnalysisReviewed by Raveen Ekanayake 319Gabriele Köehler and Deepta Chopra (Eds), Development andWelfare Policy in South AsiaReviewed by Nimal Sanderatne 322Deepak Nayyar, Catch-up: Developing Countries in the World EconomyReviewed by Richard Kozul-Wright 326SAARC Secretariat, Regional Poverty Profile 2009–2010:Food Security Challenges for the Poor and Social InclusionReviewed by Beena Pandey 330Zahid Shahab Ahmed, Regionalism and Regional Security in South Asia:The Role of SAARCReviewed by Dharshani Premaratne337Angela W. Little and Siri T. Hettige, Globalization, Employment andEducation in Sri Lanka—Opportunity and DivisionReviewed by Nisha Arunathilake 343Hira Sadhak, Pension Reform in India: The Unfinished AgendaReviewed by Sunando Basu 348K. Vaidyanathan, Credit Risk Management for Indian BanksReviewed by Mirza Allim Baig 351Bidyut Chakrabarty and Prakash Chand, Public Administrationin a Globalizing World: Theories and PracticesReviewed by P.K. Chaubey 355South Asia Economic Journal, 11, 2 (2010): 155–180
Volume 3 Number 2 December 2014South Asian Journal ofBusiness and Management CasesContentsEditorialStrategies for Sustainability G.D. SardanaviiCasesFFC’s Community Empowerment Initiatives towards Sustainability: A Case Study Mustaghis-ur-RahmanCountering Disruptive Innovation Strategy in Indian Passenger Car Industry:A Case of Maruti Suzuki India Limited H.M. Jha ‘Bidyarthi’, Ashish K. Srivastava, P.V. Bokad, L.B. Deshmukh and S.M. Mishra109119Fighting the Giants: The Case of a New Player Herwina Rosnan and Rosmimah Mohd Roslin129Managing Change in Health Care: A Case of UTHI Ifedapo Adeleye, Abayomi Sule and Shola Tobun139Union Bank of India: Initiatives towards IT-enabled Financial Inclusion Taruna Gautam and Kapil Garg149BRACnet: Journey of Fast Technology Jashim Uddin Ahmed, Saad Md. Maroof Hossain and Mirza M. Ferdous157Implementing Corporate Sustainable Development: A Case of an SME from India M. Rakesh Krishnan and C. Ganesh169
The Village Farm Resort and Winery Wilaiporn Lao-Hakosol and John WalshDiversification in Emergent Markets: Possibility for Transferring TechnologicalCore Competencies Sven Seidenstricker, Christian Linder and Michael Schmitz179187Human Capital Creation: Innovative Practices by an Indian Bank Alok Kumar Goel and Geeta Rana195Board Composition and Governance Dilemma at Magna International Eduardo Schiehll, Gokhan Turgut and Elise Demers207Design Patent War: Apple versus Samsung Narumon Saardchom221
vEditor’s IntroductionVolume 3 Issue 2 December 2014South Asian Journal ofMacroeconomics andPublic FinanceContentsArticlesG20 and Development Mike Callaghan, Fabrizio Carmignani, Anthony J Makinand Daniela Strube155Do Exchange Rates Affect Exports in India? Ranajoy Bhattacharyya and Jaydeep Mukherjee175Announcement Effect of Dividend in Presenceof Dividend Tax: Possible Agency Problemand Macro Level Inefficiency? Debabrata Datta, Santanu K. Ganguliand Manu Chaturvedi195Climate Change: An Emerging Trade Opportunityin South Asia Soumyananda Dinda221Is India’s Public Debt Sustainable? Krishanu PradhanCapital and Knowledge: Integrating Arrow’sLearning-by-Doing, the Walrasian EquilibriumTheory and Neoclassical Growth Theory Wei-Bin Zhang241267Environment and Urbanization Asia, 1, 1 (2010): vii–xii
South Asian Journal of Management
Vilakshan
Voice of ResearchVol. 3, Issue 3, December 2014
shri j. s. deepak ca. shabbeer pasha s. ca. k. shanmukha sundaram ca. ashok thakkar conferenceca. atul c. bheda ca. madhubala nahar secretary nadeem ahmed icai 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 .
