IOSR-JBM   Volume-19 ~ Issue-4 ~ April-2017

Abstract: Electricity utilities faces challenge to meet growing demand of electricity, but maintaining the quality of service need better financial resources which is possible only if appropriate revenue return is achieved by selling the electricity. This study is based on the concept that externalities has positive or negative role on the system functioning which in turn affect revenue growth, there is necessity to define the relationship between externalities and revenue return to develop a strategy to counter the impact of externalities and internal element on revenue optimization. The study aim to find out which externalities have impact on revenue growth, how that affect revenue growth and what are the issues associated to counter negative effect of externalities on the system..........

Keywords: revenue, externalities, electricity utility, economy

[1]. Performance report of State Power Utilities (2009 – 2015),Power Finance Corporation, retrieved from www.pfcindia.com/home.aspx
[2]. Data book for DCH 28th oct.2011, India Economy related and state plan related, planning commission, retrieved from www.planningcommission.nic.in
[3]. National statistics, retrieved from https://data.gov.inData .Gov.in
[4]. Rainfall information, district wise rainfall-last five years (2010-2015), (Indian Metrological Department, retrieved from www. hydro.imd.gov.in/hydrometer/,accessed on 04/01/2016
[5]. Actual Power supply Position in terms of peak demand vis-à-vis of various states system during the year 2014-15, Load Generation Balance, Central Electricity Authority, retreieved from www.cea.nic.in.

Abstract: In the field of security analysis and portfolio management the prime interest of the researchers is the maximization of the return of the investors. Return on investment is important but, there are certain other parameters which needs equal highlights. Dividend decision is such an important parameter which influences investors' return. Dividend decision depends on many factors, including bt not limited to market capitalization of the firm. Different levels of research had already been conducted to establish relationship between market capitalisation and dividend payout, throughout the world for the past two decades...........

Keywords: Market capitalization, Dividend payout

[1]. Bruce I Jacobs and Kenneth N Levy, Investment Analysis: Profiting from a Complex Equity Market, John Wiley & Sons, 1998 edited By Frank J. Fabozzi.
[2]. Corporate Payout Policy and Market Capitalization: Evidence from Pakistan *Mian Sajid Nazir, Allah Rakha, Muhammad Musarrat Nawaz, Journal of Economics and Behavioral Studies.

[3]. Owino Odhiambo John , The Effect Of Dividend Payout Ratio On Market Capitalization Of Firms Listed On The Nairobi Securities Exchange
[4]. Handbooks in operations research and management science: Finance Edited by Robert A. Jarrow, Vojislav Maksimovic, W. T. Ziemba , Elsevier, 1995 , UK , On the Predictability of Common Stock Returns: World Wide Evidence , By Gabriel Hawawini & Donald B Keim
[5]. African Journal of Business Management Vol.3 (5), pp. 220-226, May 2009 , The impact of share market capitalization on a company's performance: A case study in the Nigerian confectionary industry By Oluwatoyin, Matthew and Gbadebo, Olusegun Odularu

Abstract: Apple is one of the most important horticultural produce and renowned worldwide for its health benefits. Jammu and Kashmir is one of the major apple producing zones in the north India and major portion of population is economically dependent on this industry. The present study shall explore the literature about the apple industry and comparatively try to study the various sources of financing which are presently operational in this very industry. Further using the literature as platform, this study shall also try to draw the conclusions about the efficacy of the various financial intermediaries currently operational in financing the fruit industry of the said region.

Keywords: Apple, Finance, industry.

[1]. Ahangar, G. B., Ganie, A., &Padder, M. (2013).A study on institutional Credit to agriculture sector in India. International Journal of Current Research and Academic Review, Vol.1(4). [2]. B.C. Apple Industry Analysis, (2012). Strategic Choice and Directions for Net Decade, by Globalwise Inc., Vancouver, WA
[3]. Bhat N. & Ahmad R. (2005). Business Performance Of Central Cooperative Land Development Bank Of J & K State. Banking: Trends and Practices. 227. [4]. Choudhary S.K. (2013). CONTRIBUTION OF NATIONAL HORTICULTURE MISSION IN AGRICULTURAL DEVELOPMENT. International Journal of Advanced Research in Management and Social Sciences, 2(6), 52-64.
[5]. Das A. Senapati M. & John J. (2009). Impact of Agricultural Credit on Agriculture Production: An Empirical Analysis in India. Reserve Bank of India Occasional Papers. Vol.30(2).
[6]. Golait R. (2007). Current issues in agriculture credit in India: An assessment. Reserve Bank of India Occasional Papers. 28(1). pp 89-99.

Abstract: The research study sought to unravel marketing strategic practice, strategic planning and outsourcing strategy employed by the KTDA managed factories against performance. The study also established why there is pronounced disparities in performance yet they are all managed by the same agency (KTDA). The study in particular investigated why there is varied bonus payments per kilo in various KTDA factories . Also the study discovered why there is a yield gap between KTDA factories and large estates sector. The study focused on all the KTDA factories in Kisii County. A survey design was used and a census study as the sampling procedure............

Keywords: Strategic Planning,Outsourcing, Kenya

[1]. Ansoff.(1980). Strategies for Diversification. Harvard Business Review.
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Abstract: THuman Resource Accounting (HRA) is a new branch of accounting. It is based on the traditional concept that all expenditure of human capital formation is treated as a charge against the revenue of the period as it does not create any physical asset. But now a day this concept has changed and the cost incurred on any asset (as human resources) should be capitalised as it yields benefits measurable in monetary terms. Human Resource Accounting means accounting for people as the organisational resources. It is the measurement of the cost and value of people to organisations.............

Keywords: Human Resource Accounting (HRA), Human Capital, Intellectual Capital Approach.

[1]. Cascio,WF. Costing Human Resources: The Financial Impact of Behavior in Organisations, 3rd ed. Kent Series in Human Resource Management. Boston; PWS Kent,1991.
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[4]. Lermusiaux,Y "Managing Human Capital in a Downturn" Business Journal, Vol 66 No.- 4, March-April,p14-16,2002.
[5]. Lev,B and A.Schwartz "On the Use of the Economic Concept of Human Capital in Financial Statements" Accounting Review, Vol-46 p103-112,1971

Abstract: The use of internet for commercial purposes gave rise to the existence of the electronic commerce (e-commerce) phenomenon.Electronic commerce, also referred as e-commerce is defined by Oxford Dictionary (2012) as commercial transactions conducted electronically on the Internet'. People are doing business online and trade has become more easy and fast. Internet provides new ways to promote business. Website becomes the essence of online business as to show their services and products. The website structure is one of the main factors for an effective website services. Designers build a variety of websites according to their purpose. Consumers evaluate vendors before they enter into electronic exchanges and therefore, the characteristics of these vendors play an important role in facilitating an exchange.........

Keywords: Electronic commerce, websites, website structure, online transactions

[1]. Arijit Banerjee (2013) to examine how much a consumer believes in Online Shopping. What particular factor influences the consumer to go on online purchase? International journal of management, engineering and
[2]. Chen, Y.-H., & Barnes, S. (2007). Initial Trust and Online Buyer Behavior. Industrial Management & Data Systems, 107(1), 21-36.
[3]. Suresh A. M &Shashikala R (2011) Identifying Factors of Consumer Perceived Risk towards Online Shopping in India. http://www.ipedr.com/vol12/61-C137.pdf.
[4]. Hausman, A. V., &Siekpe, J. S. (2009). The effect of web interface features on consumer online purchase intentions. Journal of Business Research. doi:10.1016/j.jbusres.2008.01.018.
[5]. JayendraSinha&Jiyeon Kim (2012) Factors affecting Indian consumer‟s online buying behaviour identified the factors affecting online shopping behaviour of Indian consumers.http://businessperspectives.org/journals_free/im/2012/im_en_2012_02_Sinha.pdf

Abstract: Especially after the Second World War, Strategic management approach has emerged as an important tool to keep the organizations ahead in the competitive environment.Strategic planningcovers all the process thathelps us to identify where the institution want to be in the future and how to carry the institution into that desired future by calculating the corporate resources, the organizations' internal and external potentials. It also contributes to the success of the institution in accordance with the adoption rate within the organization's internal staff.............

Keywords: Strategy, Management, Internal Image, Organization.

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[2]. Aaker J.L. (1997). Dimensions of brand personality. Journal of Marketing Research, 34, 347-356.

[3]. Akgemci, T., &Güleş, H.K. ( 2010). İşletmelerdestratejikyönetim. İstanbul: GaziKitapevi.

[4]. Aktan,C.C. (2008). Stratejikyönetimvestratejikplanlama. http://www.ceis.org.tr/dergiDocs/makale132.pdf. Erişimtarihi: 02.05.2016. [5]. Anholt, S., &HildrethJ.. (2004). Let freedom and cash registers ring: America as a brand. Brand America: The mother of all brands (ss. 164-172). Cyan Books.

Abstract: The research paper focuses on the importance of Goods and Services Tax(GST) embodied recently in the Indian Tax structure. The paper discusses the genesis of Indian Taxation System with reference to the Arthasastra and Revenue Act of 1924. The contents of the research paper include the evolution of GST in India. The research objectives focuses around the evolution of GST, the comparison of present and GST tax structure, How GST will function in India, the economic implication of GST which unifies India and the basic challenges faced in GST. The milestones of GST have been discussed to analyze how it impacts India's economic environment..........

Keywords: GST, Goods and services tax, Indian Tax, Indian tax structure, Indian tax scenario

[1] Aurobindo Panda, Atul Patel, The Impact of GST on the Indian Tax Scene, SSRN Electronic Journal, July 201, DOI: 10.2139/ssrn.1868621.
[2] Nishita Gupta, Goods and Services Tax: it's impact on Indian Economy, International Research Journal of Commerce Arts and Science, Vol 5, Issue 3, Year-2014, ISSN 2319-9202

[3] NehaKanojia, A Study on Goods and services Tax in India, the International Journal of Social science and Management, ISSN: 22511571.
[4] Monika Sehrawat, UpasanaDhanda, GST in India: A Key Tax Reform, International Journal of Research Granthalaya, Vol 3, No: 12(2015) 133-141
[5] Ethisham Ahmad and SatyaPoddar, GST reforms and Intergovernmental Considerations in India, LSE Asia Research Centre

Abstract: Although business performance has long been theoretically hypothesized to be dependent on the level of underlying Information Technology capability, there is a lack of adequate empirical studies to support this claim. In this thesis the researcher discusses how significant top management support and project team towards the success of IT project/system. Significance of IT project/system is the backbone of the organization performance. Based on a real-life case study of developer systems, a model that depicts the level significance of top management support and project team towards information systems success was conducted. To achieve this objectives............

Keywords: IT: Information Technology; IS: Information System; AVE: Average Variance Extracted; PLS: Partial Least Squares; SEM: Structural Equation Modeling

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[3] B. Shin, "An Exploratory Investigation of System Success Factors in Data Warehousing," Journal of the Association for Information Systems, 2003, 141-170.
[4] C. Koch, "Enterprise Resource Planning: Information Technology as a Steamroller for Management Politics". Journal of Organizational Change Management, 2001, 14 (1), 64-78.
[5] C. López-Nicolás, F. J. Molina-Castello, and H. Bouwman, "An assessment of advanced mobile services acceptance: Contributions from TAM and diffusion theory models". Information & Management, 2008, 45, 359-364.