IOSR-JBM   Volume-16 ~ Issue-11 ~ Nov. 2014

Abstract: Economic growth of a country depends on the natural resources the rate of capital formation and the technological development. However, human resource development is the key factor to build & develop an economy. In a competitive economy every organization for its survival and growth must maintain and also improve upon its efficiency of working. It is necessary, therefore, that each organization should try to develop its manpower in the desired direction so as to enable each individual to contribute its best to achieve the desired goals. This is true of all types of organizations. The post-independence era has witnessed a spectacular development of the co-operative movement not only in the size of business activities. They are progressively becoming intricate business mechanism, requiring all the tools and techniques of modern management for their success one of the constraints in their growth and development has been the lack of trained manpower to manage their affairs on efficient business lines. Unlike private enter prices the scope of human resource development in the cooperative organizations is wider in the sense that the co-operatives for their development will have to develop the ordinary members, the members of the Board and also the employees. The task of human resource development is much difficult in a co-operative organization than in a private enterprise. Hence this paper brings some suggestions and recommendations for the development of human resources in co-operative society.

[1]. Banshree Das, Palai N.K. and Das Kumar. (2006). Problems and Prospects of the Cooperative Movement in India under the Globalization Regime. XIV Int. Economic History Congress, Helsinki.
[2]. Davis, P. (2004). Human Resource Management in Cooperatives, Theory, Process and Practice, Cooperative Branch, ILO, Geneva.
[3]. Davis P. (2006). Beyond human resource management in cooperatives. Cross Cultural Management: An International Journal. Vol. 13 Issue 1. pp.69 – 95.
[4]. Govt. of India. Task Force on Training and HRD of Cooperatives and RRBs. 2002-2007.
[5]. ICA Policy on Human Resource Development. 1990. International Coop. information centre

Abstract: Amazon Prime Air, A Futuristic Delivery System For Company's Products.[1]The Company Has Been Developing Multicolor Miniature Unmanned Air Vehicle (Miniature UAV) Technology Intended To Utilize GPS To Autonomously Fly Individual Packages To Customers' Doorsteps Within 30 Minutes Of Ordering.[1] To Qualify For 30 Minute Delivery, The Order Must Be Less Than Five Pounds, Which, According To Bezos, Includes 86% Of The Packages Amazon Currently Sells.[1] The Order Must Also Be Small Enough To Fit In The Cargo Box That The Craft Will Carry, And The Delivery Location Must Be Within A Ten Mile Radius Of A Participating Amazon Order Fulfillment Center.[1] The Research Undertaken Highlights The Feasibility As Well As The Profitability Aspect For The Company .For This Purpose An Attempt Was Made By The Researcher To Study the Feasible And Profitable Aspect Of Proposed Business Venture Using Exploratory And Descriptive Research. The Researcher Identified That Presently, The Biggest Hurdle Facing Amazon Prime Air Is That Commercial Use Of UAV Technology Which Is Not Yet Legal In The United States In The FAA Modernization And Reform Act Of 2012. And Also Research Concludes The Concerns Of Public Regarding This Technology Include Public Safety, Privacy, And Package Security Issues. Thus It Is Concluded That The Proposed Business Idea May Not Be Viable In Current Business Environment.

[1]. 13 Remote-Control Aerial Tours Of Abandoned Places
[2]. TIME Magazine Cover Story: Rise Of The Drones
[3]. FAA Reveals List Of Colleges And Police Departments That Can Fly Drones
[4]. Occupy The Internet: Protests Give Rise To DIY Data Networks
[5]. Navy Looking To Use Helicopter Drones To Hunt Pirates

Abstract: The dynamic role of micro and small enterprises (MSEs) in developing countries as engines through which the growth objectives of developing countries can be achieved has long been recognized. The purpose of this study was to establish the effect of socio-economic factors on growth of butchery enterprises in Nyamira Town, Kenya. The specific objectives of this study were: to establish the effect of capital on growth of butchery micro-enterprise; to determine the effect of accounting skills on growth of butchery micro-enterprise; to find out the effect of accessibility to credit on growth of butchery micro-enterprise and to assess the effect of market information on growth of butchery micro-enterprise in Nyamira Town. This study is anchored on Jovanovic's Learning Effect Model. This study adopted a descriptive survey design. The study also targeted respondents drawn from Sub-County Development Officers (SCDO), and trade officers. According to the registry of businesses in Nyamira town by the county council, there about 80 butchery enterprises in this region, 1SCDO and 1 trade officers. In this study,

Key words: Butchery micro-enterprises, Capital, Accounting skills, Credit, Market information

[1]. Adil, Y. (2007). Challenges and Constraints of Micro and Small Scale Enterprises in Addis Ababa: The case of 2 Sub-cities‟ Industrial Zones. MA thesis in Regional and Local Development Studies, RLDS, Addis Ababa University.
[2]. Almas, R., (2009). Meat consumption rate among the social class. Sociological Research Online, 4(3) 282-291.
[3]. Amato, P. R. & S. A. Partridge. (2009). The New Vegetarians: Promoting Health and Protecting Life. NY: Plenum Press
[4]. Bourdieu, P. (2004). Distinction: A Social Critique of the Judgement of Taste, R. Nice (Trans.). Cambridge, MA: Harvard University Press
[5]. Delener, N., (2004). Religious Contrasts in Consumer decision Behaviour patterns: their dimensions and marketing implications. European Journal of Marketing, 28(5) 36-53.

Abstract: Accounting in education is also important in accounting for business or non-business fields. Due to this awareness, many students engage themselves into this field with the following accounting education at school level up to the Institution of Higher Learning. The challenge faces by them is the difficulty of the course (Fundamentals of Accounting), which is as difficult as learning a foreign language. As a result, most of the students are facing with extreme anxiety. This study found that students who enroll in Fundamentals of Accounting have improved their performance, which is 36.2 percent. Students are also able to resolve the questions related Financial Statements and Adjustments topic in a shorter period of time since they are skillful and enjoy using the steps in "Smart Accounting". In addition, this approach is practical to be used by students as they can change their attitude towards accounting subject and motivates them to pursue accounting courses at the higher semester. Indirectly, by applying this approach it helps to reduce anxiety among first semester students in Department of Commerce to continue their studies in Politeknik Tuanku Sultanah Bahiyah.

Keywords: Accounting Teaching Approach, Case Studies, Polytechnic, Malaysia

[1] Devaki & Chitra (2011). Penggunaan "konsep AB.LEH" dalam mengenalpasti kedudukan item-item pada bahagian debit dan kredit dalam mata pelajaran prinsip perakaunan di kalangan pelajar tingkatan empat adil, Sekolah Menengah Kebangsaan Paya Besar, Kuantan Pahang. Jawatankuasa Universiti Pendidikan Sultan Idris. (Using the concept of AB.LEH" in identifying the position of the debit and credit items in accounting principle subjects among form 4 students of Sekolah Menengah Kebangsaan Paya Besar, Kuantan, Pahang. Committee of Universiti Pendidikan Sultan Idris.)

[2] Kementerian Pengajian Tinggi Malaysia (2011). Sukatan Kursus PA101-Fundamentals of Accounting. (Ministry of Higher Education Malaysia (2011). Course Syllabus PA101-Fundamentals of Accounting.)

[3] Nor Hayati Sa‟at (2004). Golongan Profesional Melayu di Terengganu: kajian sosio-budaya. Akademika, Januari, 133-142. (Malay Professionals in Terengganu: socio-cultural studies. Akademika, January, 133-142.)

[4] Nik Zam (2006). Pandangan pelajar terhadap matapelajaran prinsip perakaunan di Daerah Maran, Pahang. Insitut Penyelidikan, Pembangunan dan Pengkomersilan, Universiti Teknologi MARA, Shah Alam, Selangor.(Students‟ views on the subject of accounting principles in the Maran District of Pahang. Institute of Research, Development and Commercialization, University Teknologi MARA, Shah Alam, Selangor.)

Abstract: Health service organizations assume some responsibility for the health of the population they serve and for demonstrating performance results. Global competition in health care is forcing many organizations to improve the quality of the health care they deliver. Clients are asking for and expecting more accountability on how organizations deliver health care and at what cost. The quality of healthcare has been a major problem in many Countries for many years. Finding a definition, methods of evaluation, monitoring and improvement have been the major problems that researchers and healthcare practitioners have had to investigate over the years. A review of qualitative studies highlighted that in most studies patients defined quality as ``patient centred care`` and that quality would include having physical and emotional needs met, having individualised care as well as being involved in their care and decision making of care. The review also highlighted the importance of medical personnel who respect, listen to patients and anticipate their needs. Patients also viewed the protection of their privacy and confidentiality as important among others (Sofaer S and K. Firminger)

[1]. Sofaer,S., and K.Firminger,(2005).Patient perceptions of the quality of health services. Annual Review Public Health; 26: 513-559.
[2]. Ramsaran-Fowdar, R 2008, 'The relative importance of service dimensions in a healthcare setting ', International Journal of Health Care Quality Assurance, vol. 21 no. 1, 2008, pp.104-124.
[3]. Buttle, F. (1996). SERVQUAL: Review, critique, research agenda. Journal of Marketing; 30(1): 8–32
[4]. Parasuraman A., Berry L.L., and Zeithaml V.A., (1988), SERVQUAL: A multiple-item scale for measuring customer perceptions of service quality, Journal of Retailing,
[5]. Babakus, E. and Mangold, G.W. (1992), "Adapting the SERVQUAL scale to hospital services: an empirical investigation", Health Services Research, Vol. 26 No.6, pp. 767-86.

Abstract: The Contribution Of Banking Sector To The Overall World Gross Domestic Product (Gdp) Cannot Be Over Emphasised. This Explains Why Banking Institutions Occupy A Very High Pedigree In The World's Economy And Also Why They Are Highly Regulated. Consequently, Banks' Employees Are Considered To Be Highly Skilful And Command Respect Among Their Peers. However, As Important As The Roles Of Employees In A Banking Institution Are, Their Capabilities And Potentiality Towards The Organizational Commitment Are Often Undermined By The Management. Many Banks Therefore Neglect The Satisfaction Of Their Employees Who Double As Their Internal Customers. Literatures Have However Established That Internal Marketing Is A Potent Business Strategy Towards The Success Of An Organisation Especially Banks. Internal Marketing Is Particularly Geared Towards Perceiving The Employees Of An Organization As Internal Customers Thereby Contributing Meaningfully To Their Welfare In All Ramifications. Besides, One Other Method To Achieve The Goal Of An Organization Is Through Customer Orientation Which Is Focused Primarily On Satisfying The Needs And Desires Of The Customers Based On Their Demands And Needs By The Organization. Therefore, This Paper Examines The Relationship Between Internal Marketing And Customer Orientation In Nigerian Banking Industry. The Paper Employs The Library Method To Collect Information And Thereby Subject This Information To Analysis By Adopting Comparative, Deductive And Inductive Methods. The Findings Of This Paper Reveal That There Are Four Components Of Internal Marketing As Follows: Training And Development; Reward And Communication; Internal Communication And Empowerment. Also, The Findings Of This Paper Indicate That All The Components Of Internal Marketing Have Effects On Consumer Orientation. In Other Words, The Paper Finds That Internal Marketing Has Significant Impact On Customer Orientation. The Paper Therefore Concludes That Employees' Job Satisfaction Is Crucial In Attracting And Maintaining Lifelong Relationship With Customers.

Key Words: Internal Marketing, Customer Orientation, Job Satisfaction

[1]. Amangala Temple AndAmangala Emmanuel (2013). Effects Of Internal Marketing And Its Components On Organization Level Customer Orientation: An Empirical Analysis. European Journal Of Business And Management, Vol. 5, No. 8
[2]. Gajicjelena (2012). Importance Of Marketing Mix In Higher Educational Institutions. Journal Of Applied Sciences, Vol. 9 (1) Pp 29-41
[3]. Masoudshahsavani, Hosseinrezaeidolatabadi, Bahramranjbarian. Impact Of Internal Marketing On Customer Orientation: A Case Study On Municipals Of Shiraz And Neyriz.Rep Opinion 2012;4 (12):61-66]. (Issn: 1553-9873).
[4]. Mohammad Suleiman Awwad, Djouhara Ali Mohammad Agti, "The Impact Of Internal Marketing On Commercial Banks' Market Orientation", Emerald 29, (2011)
[5]. Nartehbedman (2012) Internal Marketing And Employee Commitment: Evidence From The Ghanaian Banking Industry. Journal Of Financial Services Marketing Vol. 17, 4, 284–300. Macmillan Publishers Ltd.

Abstract: This study aims to identifying the benefits of the application of ABC system throuth a field study on companies operating in allahabad-india. In order to achieve such aims, a questionnaire was developed and distributed to the population of study. Spss program was used in the analysis. The study concluded with some results. The most apparent is that the expected benefits of behind the application of ABC system from the standpoint of these companies are ABC system helps to calculate the cost of the product more accurately, leads to enhance the costs control and ABC system provides the financial and non-financial information that help in taking sound administrative decisions such as fixing selling prices of products and exclusion of activities that do not add value to the product. The study recommends the companies should start gradually in applying ABC system by persuading the management of these companies on the importance of application the system because of its advantages and benefits.

Keywords: ABC System, Traditional Cost System, Overhead.

[1]. Cooper. R. & Kaplan. R. (1998). Cost Cutting Activity. Economist, 57-67.
[2]. Charles T. Horngren,Et Al. ( 2013). Cost Accounting. New Delhi. Dorling Kindersley (India) Pvt. Ltd.
[3]. Jawahar Lal. (2009). Cost Accounting. New Delhi: Tata Mcgaw-Hill Publishing.
[4]. Kaplan Robert. (1992). In Defense Of Activity – Based Cost Management. Management Accounting, 58-63.
[5]. Lee. Y. (1990). Activity- Based Costing At Cal Electronic Circuits. Management Accounting. Oct, 36-38.
[6]. M. N. Arora. (2013). Cost Accounting. New Delhi: Vikas Publishing House Pvt Ltd.

Abstract: The research problem lies in finding out how Facebook impacts healthcare service quality. The goal is identify the share of this web media in presenting health information and its role in building the trust between the medical team and its patients. Thus, an overview is made to identify research dimensions and other researchers' views about them. A written questionnaire was devised which was answered by 60 sample respondents who already had experience with Center. They were asked about the suitability of Center location and the quality of service the Center offers. In addition a questionnaire was posted on the Center e-page on Facebook site which included questions on the e-page and the information is offers and interview was made with center's manager Dr.Muhannad AL-Mayali to discuss some matters with him to get accurate information and results, that were discussed on which recommendations were offered. Key words: Facebook, page, health care, patient, quality

[1]. Ansari-Dunkes, Jasmin, Enckevort, Kaya Van (2013), Facebook and Brand equity, Umeå University.
[2]. Arah , Onyebuchi A , Westert Gert p, Hurst , Jeremy, Klazinga Niek s (2006), A conceptual framework for the OECD health care quality indicators project , international journal for quality in health care, p 5-13.
[3]. Essiam , Joshua Ofori (2013), service quality and patients satisfaction with healthcare delivery: empirical evidence from patients of the outpatient department of a public university hospital in Ghana, European journal of business and management, vol.5,no.28, p.52-59.
[4]. Filippos , Gavrilakis , Kalliopi, Makropoulou (2013), Strategic renewal through social media marketing an exploratory study of challenges and opportunities of companies in Swedish rural areas , JӦNKӦPING international business school, JӦNKӦPING university.
[5]. Korosuo, Saku (2013), Social media as a marketing tool for extreme- sport oriented companies, UMEA University.

Abstract: This study investigated self-efficacy, emotional intelligence, achievement motivation and work-value orientation as predictors of career commitment of bank workers in Imo State Nigeria. Using a descriptive survey research design, two hundred bankers were randomly selected from ten banks in Owerri, Okigwe and Orlu Senatorial districts of Imo State Nigeria. The instruments used were: Career Commitment Scale (CCS) 0.87, Achievement Motivation Scale-Revised 0.82, emotional intelligence scale 0.78, General Perceived Self Efficacy Scale (GPSS) 0.90, and Work value orientation scale 0.88. Three research hypotheses were tested and Pearson Product Moment Correlation (PPMC) was used to analyse data collected. The result of the study revealed that the independent variables significantly predicted career commitment of bankers as thus; Self-efficacy; r (198) = .440, p< .05.; Emotional intelligence r (198) = .528, p< .05. Achievement motivation, r (198) = .635, p< .05 and work-value orientations, r (198) = .715, p< .05. Therefore financial institution(s) should make working in the banks more attractive and rewarding by giving bankers good remuneration, condition of service and appropriate attention to their career needs. If this is done bankers would be motivated to work and be committed to their career. Keywords: Achievement Motivation, Career Commitment, Emotional Intelligence, Work-Value Orientation, Self-Efficacy, Bank and Imo State

[1]. Aborisade, R. & Obioha, E. E. (2009). "The Role of Motivation in Enhancing Job Commitment in Nigeria Industries: A Case Study of Energy Foods Company Limited, Ibadan," Journal of Social Sciences, 19/2, 149-154
[2]. Ajiboye, S. O. (2008). Analysis of Causal Factors of Work-Family Role Conflict Among Male and Female Workers. Journal of Sociological Studies, 4 (2), 93- 104.
[3]. Armstrong M. (2001). Human Resource Management Practice: Handbook, 8th Edition, Kegan Page Ltd., London.
[4]. Bandura, A. (1995). Exercise of personal and collective efficacy in changing societies. In A. Bandura (Ed.), Self-efficacy in changing societies (pp. 1–45). New York, NY: Cambridge University Press.
[5]. Bandura, A. (1997). Self-Efficacy: The Exercise of Control. New York: W. H. Freeman.

Abstract: Purpose and objectives of the study:In this study, we aim to understand the influence of education on the frequency of buying luxury products, influence to buy luxury products and intention to purchase the same brand that they have previously purchased. Also we study the different luxury value dimensions and how these are influenced by education. Research Methodology:Data was collected from 1200 respondents in Mumbai. These people belonged to people of both genders, different occupations, income groups, religions, age groups, education and marital status. Results:It is found that there is a relation between education and the place from which they buy luxury brands. There is a significant difference in perception of financial value among people of different educational levels. There is a significant difference in perception of self-identity value among people of different educational levels. Managerial implications:Luxury brand companies can target the right target segment by understanding how education influences the purchase of luxury brands and whether there is any significant difference in financial value, functional value, individual value and social value with respect to education.

Keywords: Education,luxury, purchase behaviour, luxury brands.

[1]. Abdolvand, M.A., Reihani, N (2013), "The effect of brand association in psycho-social and psycho-personality antecedents: a conceptual model of conspicuous consumption among youth adults‟, Research Journal of Applied Sciences, Engineering and Technology, 6(6): 1012-1022
[2]. Achabou, M.A., &Dekhili, S. (2013), "Luxury and sustainable development: Is there a match?‟, Journal of Business Research, 66(10) : 1896-1903
[3]. Chadha, R., & Husband, P. (2006), The cult of the luxury brand: Inside Asia's love affair with luxury. London: Nicholas Brealey International.
[4]. Chaudhuri, H. R., &Majumdar, S. (2006), "Of diamonds and desires: understanding conspicuous consumption from a contemporary marketing perspective, Academy of Marketing Science Review, 6 (11) : 256-267.
[5]. Ching-Yaw Chen, Chia-Hui Chao, Yu-Je Lee and Tsai Pei-chuan (2011), " Exploration of the differences in Taiwanese women‟s

Abstract: Non-Performing Assets are a burning topic of concern for the public sector banks, as managing and controlling NPA is very important. The current paper with the help of secondary data, from RBI website, tried to analyse the 6 years, (2008-2013) net non-performing asset data of 26 public sector banks, by using Annova statistics, and with the help of SPSS software. The main objective of the study is to find out if there are any significant differences in the mean variation of the concerned banks. This paper also focuses on the reason behind the NPA and its impact on banking operations.

Key Words: Annova, Net Non-Performing Assets

[1]. Dutta, A (2014) Empirical Study On Non-Performing Assets Management Of Indian Commercial Sector Banks. Retrieved from, Perspective, Vol 6, no. 2. Pp. 18-22
[2]. Das, S (2010) Management of Non-Performing Assets In Indian Public Sector Banks With Special Reference To Jharkhand. Retrievied from http://www.igidr.ac.in/newspdf/money/mfc_10/Santanu%20Das_submission_45.pdf
[3]. Ahmad, Z., Jegadeeshwaran, M. (2013) Comparative Study On NPA Management Of Nationalised Banks. Retrieved from International Journal of Marketing, Financial Services and Management Research, ISSN 2277- 3622, Vol.2, No. 8, August (2013)
[4]. Ranjan, R, Dhal, S.C. (2003) Non-Performing Loans and Terms of Credit of Public Sector Banks in India: An Empirical Assessment. Retrieved from Reserve Bank of India Occasional Papers, Vol. 24, No. 3, Winter 2003
[5]. Reddy, P. K. (2002) A comparative study of Non-Performing Assets in India in the Global context - similarities and dissimilarities, remedial measures. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=361322

Abstract: Knowledge is one of the most important driving forces for business success. Higher Educational Institutions (HEIs) are becoming more knowledge intensive and in the global market they are aware of this, and try to explore the field of knowledge management (KM) in order to improve and sustain their competitiveness. HEIs create and apply knowledge in their processes and activities. The growth in the number of private HEIs in India, in the last decade, has multiplied and hence it has increased the competition and the pressures for performing better. The institutions are forced to recognize the need for knowledge management (KM) practices. The objective of this research work is to investigate and compare the practices of knowledge management processes (knowledge creation, capture, organization, storage, dissemination and application) in both public and private HEIs in Udupi and South Kanara districts. The methodology used in this research is based on Lawson's (2003) model. The variables used for comparing the practices of knowledge management process in public (NITK) and private (MIT) HEIs in Udupi and South Kanara districts are Knowledge creation, capture, organisation, storage, dissemination, and application. The target population of the research is consisting of all faculty members in these two HEIs (N=782). The Sample size was estimated about 201 people based on Morgan's table. A questionnaire, which was applied lesson's theory, was used to assemble the needed data, and the SPSS software was used for analysing the data. The results showed no significant differences among the knowledge creation, knowledge capturing, organizing and application in both HEIs. And there is a significant difference among knowledge storing, dissemination and KM effectiveness in both the HEIs. Keywords: Knowledge management, Private education, Public education, HEI, SPSS.

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[6]. Nonaka, I., & Konno, N.(1998). The Concept of" Ba": Building a Foundation for Knowledge Creation. California Management Review, 40 (3): 40-54

Abstract: There are structural supply chain constraints in the supply of essential drugs in India hence calling for interventions and policy direction. Government's effort to improve drug access and availability has been too late and too little. A cross sectional survey is planned on 195 respondents in four districts of eastern U.P. Structural bottlenecks at each stage of the supply chain is planned to be identified. The sampling method used for the research is convenience and method used is factor analysis. Result can help us in identifying bottleneck in supply chain of medicine in primary health centres. Recommendations will provide guidelines for policy interventions aimed at strengthening programmes at local governments, investing resources in collaborative services, training staff in procurement best practices, and logistical management.

Keywords: logistic management, supply chain, forecasting, bottleneck

[1]. Oluka P.N.,Ssennoga F,Kambaza S,Tackling Supply Chain Bottleneck of Essential Drugs
[2]. Fundafunda, B (2007) ,Transparency and Accountability in the Supply of Medicine (March 2007)
[3]. Probe ordered in supply of expiry drug to PHC :Times of India 2014-09-29
[4]. Vlassoff C, Tanner M,Weiss M,Rao S,Putting People First: A Primary Health Care Success in Rural India
[5]. India's Primary Health Care Needs Quick Reform: Forbes India
[6]. IPHS Guidelines for Primary Health Centres Revised 2012