@Research Paper
<#LINE#>Global Climate Change: Solar Energy is the harbinger for Sustainable Development of India<#LINE#>Nilamadhab@Jena,Mahesh@Singh Rajput<#LINE#>1-5<#LINE#>1.ISCA-RJMS-2015-018.pdf<#LINE#>Dept of Management, JJT University Rajasthan, INDIA@Dept of Commerce and Management, JJT University Rajasthan, INDIA<#LINE#>15/3/2015<#LINE#>4/4/2015<#LINE#> Green House Gas emission due to use of fossil fuel is increasing the temperature of the World. Global temperature rise is not restricted to any locality. It will affect every country of the world irrespective of their per capita energy consumption/ level of Development. Every country has to change their energy mix to restrict temperature rise. We reviewed the technical advancement of Solar Technology and its impact on projected cost per unit. India has to fully exploit its Solar potential linearly to change India`s energy mix, restrict temperature rise and sustainable development.) <#LINE#> @ @ Jena N. and Rajput M., Global Climate Change: Wind Energy is the harbinger for Sustainable Development of India Future Thought Journal, 1(2), 29-31 (2015) @No $ @ @ IPCC, Climate Change 2014, Synthesis Report, UNEP,WMO, (2014) @No $ @ @ Razykov T. and Other, Solar Photovoltaic and Electricity: Current Status and Future Prospect, Elsevier Journal, 85, 1580-1608 (2011) @No $ @ @ Shah R., Semiconductor Sensitized Solar Cell, Indo German Winter Academy, (2010) @No $ @ @ Aldous Scott, How Solar Cells Work, How Stuff Works.  http://science.howstuffworks.com/solar- cell1.htm (2005) @No $ @ @ Bjorseth A, Solar Cell Scaling, The Centre of Bits and Atom, MIT (2006) @No $ @ @ Guoi Y, Nanotechnology-Enhanced Thin-Film Solar Cells: Analysis Of Global Research Activities With Future Prospects, Research Gate Journal(2015) @No $ @ @ Fillipponi L and other, Application of Nano Technology, Energy Nano Cap, University of Arhaus ,Denmark, (2007) @No $ @ @ Kamat P. and other Size-dependent electron injection from excited CdSe quantum dots into TiO2 nanoparticles.American Chemical Society Journal, 129(14), 4136-37 (2007) @No $ @ @ Arvizu D. and others, Direct Solar Energy, IPCC, UNEP and WMO, (2011) @No $ @ @ Blaker A. and others, Research and Development on renewable energy, A Global report on Photovoltaic and Wind Energy, ISPRE, (2009) @No $ @ @ Gong M. and Wall G., Life Cycle Exergy Analysis of Solar Energy Systems , J Fundam Renewable Energy Application journal, 5(1),1-8, (2014) @No $ @ @ Arvizu D and others, Direct Solar Energy, IPCC, UNEP and WMO, (2011) @No $ @ @ Arvizu D and others, Direct Solar Energy, IPCC, UNEP and WMO, (2011 Singh P. and others, Silicon Nanowire based Solar Cells, International Congress on Renewable Energy, (2010) @No $ @ @ Kumar S., Learning from Solar Cells - Improving Nuclear Batteries, Stanford University, (2012) @No $ @ @ Baron T, Nano Function, 7th Frame Work Project, European Commission, (2011) @No $ @ @ Eco Smart, Solar Dual Axis Tracking, (2015) @No $ @ @ Sun Power, High Efficiency Solar Cell, (2015) @No $ @ @ Edoff M. and others, Thin film solar cell based on CIS, European Commission, (2004) @No
<#LINE#>Internet Banking Adoption: An Observation on public sector bank customers of urban area of Udupi district, Karnataka, India<#LINE#>Priyanka@Pandey,Sureshraman@Mayyaa,H.G.@Joshi<#LINE#>6-14<#LINE#>2.ISCA-RJMS-2015-023.pdf<#LINE#>Department of Commerce, Manipal University, Manipal -576104, Karnataka, INDIA Department of Commerce, M.G.M. College, Udupi-576102, Karnataka, INDIA<#LINE#>30/3/2015<#LINE#>16/4/2015<#LINE#> Now-a-days banks are adopting new technology and acknowledged as innovative banking. Internet banking is one of among several innovative banking and significantly influence banking and financial undertakings. Banking become easier after arrival of various electronic gadgets and internet facilities. There are many benefits, products and services of internet banking. It is surprising that number of bank customers like to do banking through traditional way. Banks are experimenting various ways to acquire probable number of customer. Still it not works as per expectation and they are not able to retain customers. Adoption of any technology is very much influenced by the perception about that technology among its users and has vital role in the success of that. To find bank customers perception and criteria to discriminate difference between both traditional and internet banking is important. This paper explore perception of customers about adoption of internet banking in urban area of Udupi district. Data collection was done through questionnaire. Content of the survey was associated to demographic query of participants and questions related to perception of internet banking. Observation of this study reflects that maximum number of the respondents were worried about security and feel that it is not reliable. Though they perceive that internet banking is suitable, less time consuming, easy and useful. The learning from study is worthwhile to explore perceived facts related to adoption of internet banking. It might support banks in the direction of develop effective and informative internet baking strategies to gain faith of customers and to create interest among customers for adoption of internet banking. <#LINE#> @ @ Makris M., Koumaras V., Koumaras H., Konstantopoulou A., Konidis S., Kostakis S., Quantifying factors influencing the adoption of Internet banking services in Greece, Int. J. E-Adoption,1(1), 20–32 (2009) @No $ @ @ Puschel J., Mazzon J. and Hernandez J., Mobile banking: proposition of an integrated adoption intention framework, International Journal of Bank Marketing,28(5), 389-409 (2010) @No $ @ @ Black N., Lockett A., Winklhofer H. and Ennew C., The adoption of internet financial services: a qualitative study, International Journal of Retail and Distribution Management, 29(8), 390-8 (2001) @No $ @ @ Lassar W., Manolis C. and Lassar S., The relationship between consumer innovativeness, personal characteristics and online banking adoption, International Journal of Bank Marketing, 23(2), 176-99 (2005) @No $ @ @ Zolait A.H.S., Ainin S. Incorporating the innovation attributes introduced by rogers’ theory into theory of reasoned action: an examination of Internet banking adoption in Yemen, Comput. Inf. Sci.,1(1), 36–51 (2008) @No $ @ @ Mattila M., Karjaluoto H. and Pento T., Internet banking adoption factors in Finland, J. Bank. 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@Research Article
<#LINE#>A Demand for Money Function with Output Uncertainty, Monetary Volatility, and Financial Innovations: Evidence from Japan<#LINE#>A.N.M.M.@Islam<#LINE#>15-20<#LINE#>3.ISCA-RJMS-2015-019.pdf<#LINE#> Department of Economics, Asian University for Women, 20/A, M M Ali Road, Chittagong 4000, BANGLADESH<#LINE#>14/3/2015<#LINE#>5/4/2015<#LINE#> The impact of monetary policy is essentially determined by the stability of the money demand function. Inclusion of financial innovation as a variable led to a more explanatory model which was unable to predict the future. When the inadequacy of partial adjustment modeling framework is adjusted, the model faces empirical difficulties. Considering instability of money demand is an omitted variable problem, this paper employs Vector Error Correction Method to solve that problem. Output volatility, monetary volatility and financial service are included in the model besides real output and nominal interest rate. Based on augmented Dicky-Fuller tests and cointegration tests, long run stability of money demand function is established. The Vector Error Correction Model yields conventionally expected and statistically significant results for all variables. Variance decomposition and impulse response show an increasing effect of monetary volatility, output uncertainty and financial services. On the other hand, interest rate and real GDP show declining effect. Innovations in financial service, output volatility and monetary volatility are vital in explaining money demand. <#LINE#> @ @ Choi W.G. and Oh S., A  Money Demand Function with Output Uncertainty, Monetary Uncertainty, and Financial innovations”, Journal of Money, Credit and Banking, 35(5), 685-709 (2003) @No $ @ @ Goldfeld S.M., and Daniel E.S., The Demand for Money,  Handbook of Monetary Economics, edited by Friedman, B.M. and Hahn, F.H., 299-356, (1990) @No $ @ @ Tobin J., Liquidity Preference as Behavior Toward Risk, The Review of Economic Studies, 25(2), 65-86, (1958) @No $ @ @ Hamburger M.J., Behavior of the Money Stock: Is There a Puzzle?, Journal of Monetary Economics, 3(3), 265-288, (1997) @No $ @ @ Narayan P.K. and Narayan S., Estimating the Demand for Money in an Unstable Open Economy: The Case of the Fiji Islands, Economic Issues, 13(1), 71-91, (2008) @No $ @ @ Jackman M., Money demand and economic uncertainty in Barbados, Munich Personal RepEc Archive , MPRA Paper No. 29360, (2011) @No $ @ @ Mierzejewski F., Liquidity Preference as Rational Behaviour under Uncertainty, Munich Personal RepEc Archive, MRPA Paper No. 2771, (2007) @No $ @ @ Laidler and David E.W., The Demand for Money: Theories, Evidence and Problems, Fourth Edition, Harper Collins College Publishers, (1993) @No $ @ @ Oskooee M.B. and Bahmani S., Monetary Uncertainty and Demand for money in Korea, Asian Economic and Financial Review, 4(3), 317-324, (2014) @No $ @ @ Lim G.C., The Demand for the Components of Broad Money: Error-Correction and Generalised Asset Adjustment Systems, Applied Economics, 25(8), 995-1004, (1993) @No $ @ @ Haug, A.A. and Robert F.L., Long-Term Money Demand in Canada: In Search of Stability, The Review of Economics and Statistics, 78(5), 1209-16 (1996) @No $ @ @ Deutche Bundesbank, Demand for Money and Currency Substitution in Europe, Monthly Report (January), (1995) @No $ @ @ Chowdhury A.R., The Demand for Money in a Small Open Economy: The Case of Switzerland, Open Economies Review, 6(2), 131-44, (1995) @No $ @ @ Stephen M.M., Monetary Dynamics: An Application of Cointegration and Error-Correction Modeling, Journal of Money, Credit and Banking, 23(2), 139-154, (1991) @No $ @ @ Baba Y., David F.H. and Ross M.S., The Demand for M1 in the USA, 1960-1988, Review of Economic Studies, 59(1), 25-61, (1992) @No $ @ @ Price, Simon and Insukindro, The Demand for Indonesian Narrow Money: Long-Run Equilibrium, Error Correction and Forward-Looking Behaviour, Journal of International Trade and Economic Development, 3(7), 147-63, (1994) @No $ @ @ Dekle Robert and Pradhan M., Financial Liberalization and Money Demand in ASEAN Countries: Implications for Monetary Policy, IMF Working Paper 97/36, International Monetary Fund, Washington, (1997) @No $ @ @ Bahmani-Oskooee M., The Black Market Exchange Rate and Demand for Money in Iran,  Journal of Macroeconomics, 18(4), 171-76, (1996) @No $ @ @ Hossain A., The Search for a Stable Money Demand Function for Pakistan: An Application of the Method of Cointegration,  Pakistan Development Review, 33(4), 969-81, (1994) @No $ @ @ Fujiki H., Mulligan C.B., A Structural Analysis of Money Demand: Cross-sectional Evidence from Japan Institute for Monetary and Economic Studies, Bank of Japan, (1996) @No
@Review Paper
<#LINE#>Review of U.S. GAAP and IFRS Convergence: Revenue Recognition Aspects<#LINE#>Fangshu@Zhu<#LINE#>21-36<#LINE#>4.ISCA-RJMS-2015-025.pdf<#LINE#> St. John's University, 8000 Utopia Pkwy, Queens, New York, 11439, USA<#LINE#>16/4/2015<#LINE#>30/4/2015<#LINE#> Revenue recognition has always been a cardinal convergence topic. Many scholars have been discussing about it for decades. This paper draws upon various accounting theories, published papers, comment letters, precedent IFRS, U.S. GAAP standards on revenue recognition, and CPA firm releases. Past researches mainly focused on differences between IFRS and U.S .GAAP and called for convergence. The paper not only discusses the history, necessity of convergence, principles applied for the new revenue recognition standard, but also cast light on the efforts and achievements formulated on the new revenue recognition standard - IFRS 15/(ASU)2014-09(Topic 606) by the two Boards. Evaluations on the Boards’ success are presented and suggestions to entities in transition are also illuminated in the paper.  <#LINE#> @ @ McDonnell John, International Financial Reporting Standards and Revenue Recognition, Accountancy Ireland, 35(6), 15, (2003) @No $ @ @ Bohusova Hana and Nerudova, Danuse, Is an asset and liability approach to revenue recognition suitable for IFRS and US GAAP Convergence Purpose? The Business Review, 114, (2011) @No $ @ @ Financial Accounting Standards Board, Financial Accounting Standards Board Project Update, Available: http://www.fasb.org/cs/ContentServer?pagename=FASB%2FFASBContent_C%2FProjectUpdatePageandcid=1175801890084, accessed May 3, 2014 (2014) @No $ @ @ Financial Accounting Standards Board, Statement of Financial Concepts No.5, Available: http://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1218220132744andacceptedDisclaimer=true, accessed May 15, 2013 (1984) @No $ @ @ Whittington, O. 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