IOSR-JBM   Volume-18 ~ Issue-1 ~ January-2016

Abstract: With increasing globalization and integration of capital markets, the world is fast adopting a single language of financial reporting, i.e., International Financial Reporting Standards (IFRS). More than 100 countries have adopted IFRS and many others have given their consent to adopt IFRS in the near future. India is in line to converge with IFRS. However, implementation is a quantum leap from mere intent. With the standards and roadmap being notified, the Government has kept its date with IFRS convergence. The ball is now firmly in India Inc's court.

[1]. Aisbitt S (2006), "Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100", Accounting in Europe, Vol. 3, No. 1, pp. 117-133.
[2]. Armstrong C S, Barth M E, Jagolinzer A D and Riedl E J (2010), "Market Reaction to the Adoption of IFRS in Europe", The Accounting Review, Vol. 85, No. 1,
[3]. Barry, C. B., and S. J. Brown. 1985. Differential Information and Security Market Equilibrium. Journal of Financial and Quantitative Analysis 20, 407-422.
[4]. Barth, M.E., W.H. Beaver and W.R. Landsman (2001). The Relevance of the Value Relevance Literature for Accounting Standard Setting: Another View. Journal of Accounting and Economics 31: 77-104. pp. 31-61.
[5]. Radebaugh, L. and Gray, S. (2007): International Accounting and Multinational Enterprises. 4th Edition. London.

Abstract: Celebrity endorsement is a one of the most famous tool of advertising in recent time. Basically it is a marketing communication used to advise an audience to take and some action, and Advertisement by concentration of celebrities turn into aspect in modern competitive marketing environment for high acceptance and formation of strong product attention. Celebrity endorsement is the main core of the study where Pakistani and Indian celebrities with their opinion are used for their endorsement effect on buying behavior. A sample of 150 was taken to judge the diversity between Indian and Pakistani celebrity endorsement effects on purchase intention in Pakistan. Relating and competing brands are chosen which are endorsed by Pakistani and Indian Celebrities distinctly.

H1: Physical appearance of celebrity has an impact on consumer purchase intention.

H2: Trustworthiness of celebrity has an impact on consumer purchase intention.

H3: Expertise of celebrity has an impact on consumer purchase intention.

H4: Congruent of celebrity has an impact on consumer purchase intention.

Abstract:Banana (Musa sp.) is the second most important fruit crop in India next to mango. Its year round availability, affordability, varietal range, taste, nutritive and medicinal value makes it the favourite fruit among all classes of people. This study attempts at reviewing the effect of drip irrigation in banana (Musa paradissica L)in the district of Kaushambi in Uttar Pradesh. Micro-irrigation is introduced primarily to save water and increase the water use efficiency in agriculture. However, it also delivers many other economic and social benefits to the society. Primary data were collected using a well structured questionnaire administered on 139 banana farmers in the study area. Advantages in adoption of drip irrigation over flood irrigation is observed as 8.46% higher,17.24% more as girth of plants,2.94% more leaves, 40% more bunch weight and yield is 21.95 % is more.

[1] Rosegrant W. M.; Ximing Cai and Sarah A. Cline (2002), World Water and Food to 2020: Dealing with Scarcity, International
Food Policy Research Institute, Washington, D.C., USA and International Water Management Institute, Colombo, Sri Lanka.
[2] Biswas, A. K (1993), "Water for Sustainable Development in the Twenty-First Century: A Global Perspective", in Biswas, A. K.;
M. Jellali and G. Stout (Eds.), Water forSustainable Development in the 21st Century, Water Resources Management Series: 1,
Oxford University Press, Delhi.
[3] Rosegrant, W. Mark (1997), Water Resources in the Twenty-First Century: Challenges and Implications for Action, Food and
Agriculture, and the Environment Discussion Paper 20, International Food Policy Research Institute, Washington D.C., U.S.A.,
March.
[4] Saleth, R. Maria. (1996), Water Institutions in India: Economics, Law and Policy ,Commonwealth Publishers, New Delhi.
[5] CWC (1996; 1998; 2002 and 2004), Water and Related Statistics, Ministry of Water Resources, Central Water Commission (CWC),
Government of India, New Delhi