Ind 1 1999 The Management Accountant 1999 Index (Volume 34, Nos. 1 to 12) 4 AK | Title Buyback ecurities «& ha A Buyback of shares BS i) sUyDAaCcK Of SNar 1 critica \ Canadian idea, a ¢ A | MA for management acct yu ny prot tOhdal education and training C 2 Shu-l Wor 914 Cast ul emenit in erview \ prprii ncippael comThp} onent I < anaal lysis aappt proach } t a j ( equity share pricing in the « ipital market { fa I patt 1.o f giodal « ip rit — Dr rcs +4 de ping regio! on ) ] : A review export of 1dd ea trom Ind nputat f cost of capital empirical a yr. S I tror lar a | t rate sector firn About NPV, APV & GAP\ 2 28 2 ft. Activity based sti ts pm { ( ont ] f consolidated rey t 1 Cast tuday # M A , \ctivity based « ti t lanagerial Gecisions tr t tenance expenditure 9 y Vip A li | [ nmana ! { OOT itive Ss i private f{ a {or } AK} ° 1 has industry : an appraisal of the ec app priatll I mareu ) | nectives a | hy ¢ pme aNKS IN Kerala Cor rate cred hits ny a harmonised 2 . ) j ) i if tt nN rk natte \n indepth ana ~ quality cost aca ll i j / 7 j kK} 6 ‘ ry it K : concept and analysis \n introduction to « merce P r ae | q ar ( ) st a ng practices in public sector An extensiono f the theo porttoi ice 7 i Bil \ j under conaitions ot ‘ st rea a ia acti tv-Dased ost mal Pal ) } kh k | a i} and \ppraisal of a Drancnh ot ( vith the thrust of agents Cost savings throDu. Gg. hSe ts ibility via policyholder pinion—a case stud ‘ ” } 1a a ci. WK i ( +4 Credit rating - l foha Ra Al a 4 K Customer awareness and preferences in bankin Avoiding adverse contribution at foot-wear ervices es Dr. K. Shankar Ut) division a i I 5 B2a d goods control in f4 ood processing units Debt equity ratio of ICICI] assiste ; indust e Prof Mo ni Gho ; in exposition & Dr. Edwin Gab AA i Bbaannkk anadnd capiit al aiddeeqquuaac y ratitoi o iimmpp!l icatiioonn s Jesign of a hospital ost system for indian ¢ nomy e Minakshi M f 75 # Dr. P.K. Su vPUeG tO L i1 999 aNndG pPrroOtT essS wNaailisS ipital n irket es V.B. Beh 21 Ind 1 1999 The Management Accountant 1999 Index (Volume 34, Nos. 1 to 12) 4 AK | Title Buyback ecurities «& ha A Buyback of shares BS i) sUyDAaCcK Of SNar 1 critica \ Canadian idea, a ¢ A | MA for management acct yu ny prot tOhdal education and training C 2 Shu-l Wor 914 Cast ul emenit in erview \ prprii ncippael comThp} onent I < anaal lysis aappt proach } t a j ( equity share pricing in the « ipital market { fa I patt 1.o f giodal « ip rit — Dr rcs +4 de ping regio! on ) ] : A review export of 1dd ea trom Ind nputat f cost of capital empirical a yr. S I tror lar a | t rate sector firn About NPV, APV & GAP\ 2 28 2 ft. Activity based sti ts pm { ( ont ] f consolidated rey t 1 Cast tuday # M A , \ctivity based « ti t lanagerial Gecisions tr t tenance expenditure 9 y Vip A li | [ nmana ! { OOT itive Ss i private f{ a {or } AK} ° 1 has industry : an appraisal of the ec app priatll I mareu ) | nectives a | hy ¢ pme aNKS IN Kerala Cor rate cred hits ny a harmonised 2 . ) j ) i if tt nN rk natte \n indepth ana ~ quality cost aca ll i j / 7 j kK} 6 ‘ ry it K : concept and analysis \n introduction to « merce P r ae | q ar ( ) st a ng practices in public sector An extensiono f the theo porttoi ice 7 i Bil \ j under conaitions ot ‘ st rea a ia acti tv-Dased ost mal Pal ) } kh k | a i} and \ppraisal of a Drancnh ot ( vith the thrust of agents Cost savings throDu. Gg. hSe ts ibility via policyholder pinion—a case stud ‘ ” } 1a a ci. WK i ( +4 Credit rating - l foha Ra Al a 4 K Customer awareness and preferences in bankin Avoiding adverse contribution at foot-wear ervices es Dr. K. Shankar Ut) division a i I 5 B2a d goods control in f4 ood processing units Debt equity ratio of ICICI] assiste ; indust e Prof Mo ni Gho ; in exposition & Dr. Edwin Gab AA i Bbaannkk anadnd capiit al aiddeeqquuaac y ratitoi o iimmpp!l icatiioonn s Jesign of a hospital ost system for indian ¢ nomy e Minakshi M f 75 # Dr. P.K. Su vPUeG tO L i1 999 aNndG pPrroOtT essS wNaailisS ipital n irket es V.B. Beh 21 Index 1999 Title Page Title Page Wirectors optoni a oqualnifi ed auditors’ report reigi pital In insurance sector 2 Subrata Kumar Ray ? Pe i ; Disclosures under Sec. 217 (2A)o f the companies Act @ Dr. V. Manickavasagam & S.S a Krish» 86] , , ‘ uo ind i lan maustry E - ij h irt 64 . nestic product—<¢ t-dated measure b-commerce—the buzzword ' es Uday Sankar Majunider 90 oe - . ais = . conomic analysis of transport project si M. s \ H isad | H Eccoonnoommiicc ‘ vaiu] e > adajedcead : «hy Dusiness» perft ormmaatn i Vv i 1 ‘ ' 1 } measure OT shareholder value »| ition e ) A } / i ” ; Ec momik riLie idded whatitl 1 how ’ ‘ n ’ . does it help in internal managemer ; k yc £ ik Mal 2 i t ul l ! t i Economics Of communication ser ‘ i, 1 iis = A { liu sul , ; tron mmerce : chalk and Indian scenari : ‘ . " i ( \ ( | I ] 7 Sinol QR Su. problem dia # oe 589 Emergency action & Frank! 4 Empl | yee Motivation—a prescriptive mode | t¢ SUCCESS | es Dr. Arinda host 58 ime ne tio vt t ty based ! ABC Environment—costin ind acco ti 2 i ~ , ) Viak LD) } I mt t Kil Environmental accounting and reporting busu rvanisation a 1 j in American xperience f | uctivity in bank ist ae | } cE ifer Joel ¢ ~ | 405 some a eENnsi nanavt ent strat j Envuli ronment, al ] reportingT h) in rby usin' ess 2 x Vijayah f # Dr. K. K. Mishra 412 nformation technology—know what to kn Equity share buyback—an accountant’s perspective e ! ra Kun 24 & Dr. R. L. Hyderabad 14 intellectua ipital in assessn ; , aA L Estimating demand functions of working capital z y i ) parti+ al } ad1j% ustm¥ enytt mode{l iirn tteerr -CcOMI y I im ? TiiHt tabrdyi lityr anT e } t !| ) 2 Dr 1.) iakuiayr | 2 ‘ rai insuran tustry Excise : at last slim and lean tax structure x OASIS! 19 wo ] k Rust Qo sOR im sea ot turnaround strate 1 ror tual Exciseo n goods manufactured without power fund st x K. # / is the law fully settled a T.R. Rustag 266 Sith re nai Guty oF an accountant t Export management # S. N. Chakraborty 61 CX} orruptions John Gru 186 Financial concurrence Japanese cost-management systen 2; |. Bandyopadhyay 5458 2S Sampat Mukher 240 Financial pertormanceo f Indian sugar industry oin in the band of electronic trading in se ritic & Dr. N. Chandrasekaran 293 a \. Venkata k 90 ; } ma” nagermome r ; wceount7a r id mit, 199‘ Q Index 1999 Title Page Title Page L P Leadership in the 21st century Perceptions about the need for innovations in #s Dr. Arindam Ghosh 460 financial reporting : a survey Leveraging total cost management technologies & Dr. James Mathew for competitive advantage Performance of the commercial bank of Eritrea @s Dr. Mrityunjay Athreya & Prof. V. Gangadhar 666 Liquidity, productivity and profitability analysis Proactive approach to accounting education of Goa urban cooperative bank Itd—a swot (p) #s Dr. M. Khalid Azam 371 analysis #5 Dr. B. Ramesh & M. R. Patil 175 Prrooddu ctivitriyty and and cc apaci‘itty y utilutiilis ation in Indliiaann coalindustry Bimalendu Dasgupta 179 M Prrooffiittaabbiilliittyy of mer>rggeerrs—sso—mse ome selseeclteecdt ed casecasses Management accounting reports—foundation of 4 Surendra S. Yadav, P. K. Jain & Nitin Sen Jain 502 managerial decision making—a practical relevance Project appraisal—financial aspects #s Dr. D. Mukhopadhyay #s P. Udaya Shankar & G. Vijendranath 285 Management control system the basic concept #@s Mrs. Heena Sunil Oza & Dr. R. S. Shah R Management information system : an overview Recent policies and trends in corporate finance & Dr. Alok Gupta & Tarun Kumar #5 Prof. Nageshwar Rao, Dr. R. P. Das 344 Management of foreign exchange in India with Risk management of investment in special reference to international trade corporate securities #s B. Y. Olkar #5 Dr. Rajagopala Nair & Elsamma Joseph 737 Management of research and development @ S. Vasudevan 368 S Managing venture capital productivity—an Saarc economic union by 2008 emerging issue # Dr. Khawaja Amjad Saeed 269 #5 Umasankar Saha 908 Sec. 72A of the income tax act—inspiration for Mini steel plant lessons we learn from cost audit amalgamation and weapon against sickness & O. P. singh 458 #s Dr. Arindam Gupta 632 MIS for cost management and performance Securitisation—general principles evaluation in a cotton spinning mill #S R. Ganesan 697 #5 Gopal Chalam 765 Share buyback 5 Jayanta Saha 99 Short term and long term debt financing in N India—an empirical study of the National benefit—cost analysis in project appraisal private corporate sector # M.S. V. Prasad 449 & Dr. T. K. Suresh Babu & P. K. Jain 107 Nobel laureate Amartya Kumar Sen—the high Simplification of penalty provisions under the priest of welfare economics cost accounting records rules and cost audit 4 Dr. P. S. Mohanakumar report rules # B.L. Tholiya 299 Non-performing assets—causes, consequences Social responsibilities of business andcures Dr. A. P. Pati #5 Dr. P. Mohana Rao 514 Statistical analysis of factor effects on plant performance #5 Subir Chakrabarty On the assessment of interactive risk in portfolios Supply chain management—an innovative 45 Dr. Punithavathy Pandian cost optimisation tool # R. Venkatramani 958 the management accountant, december 1999 Index 1999 Title Page Title Page T Taxation of buyback Women entrepreneurship in India with #8 Chandrashekhar Chitale special reference to West Bengal Tax administration needs governance # Dr. Sukamal Datta 45 # Sanjay Kumar Words, words and words...and no vision Terminology of ABC 45 Kishore Belai #5 Dr. Kalyan Bhattacharjee 213 The game is changing (1) COMMUNIQUE Insurance sector revisited 4° Dr. K.C. Mishra President's Communique 3, 83, le 243, 323, 403, 483, 563 The game is changing (2) 643, 723, 803, 883 Insurance sector revisited #5 Dr. K. C. Mishra Chairman's ¢ ommunique 485. 646 Our New President 565 The game is changing (3) Our New Vice-President Whither non-life Insurance s Dr. K. C. Mishra The modified internal rate of return—a discussion NOTIFIC ATIONS # N.R. Parasuraman Admission to Membership: 216, 463, 541, 706, 790, 946 The role of cost accountants in the banking Examination : 713, 726, 871, 886 services in the changing environment Excise Notification : 223 #s V. Santhanaraman 430 Government : 56, 145, 384, 545, 634, 779, 870 The attitude towards human resource Institute : 143, 196, 471, 544, 778 accounting in slovene companies 569 OTHERS @ Dr. Franko Milost 1999 Union Budget Highlights : 205 The role of the accounting profession in the An appeal to Members : 473 financial sector Annual Report : 807 #5 Daniel NF Chian & Robert Khaw Book Scan: 136, 376, 472, 538, 703, 868 The role of SAP in managing change Chairmen & Secretaries : 78, 318, 478, 557, 638, 718, 798, 878, 953 #5 Sampat Mukherjee & Dr. Debendra N Committees : 567 Bhattacharyya Executive Digest : 37, 117, 197, 277, 357, 437, 517, 597, 677, 75; Examination News : 135, 228, 308 69 The Y2K time bomb : is your organisation ready ? Index : 956 # Bhavini Parekh 629 Institute News: 705 Third wave and human resource accounting Institute Publications : 317, 436, 486, 568 # Dinesh K. Gupta 928 international Seminar : 307 Time-frame and daily-rated fee in excise audits IFAC News : 195, 534 Letters to the Editor: 144, 301 by cost accountants—in quest of a justification Practitioner's Column : 802, 941 #5 Somnath Mukherjee 739 Programme News : 55, 394, 536 Transparency in accounting disclosure practices Regions & Chapter : 70, 156, 230, 310, 395, 475, 554, 636, 714, 794 # Dr. Guru Datt 660 872, 949 Research Programme : 140 U Review : 54 107 Seminar News : 776 Understanding privatisation—some thoughts 4ist National Cost Convention 159, 238, 304, 382 # Sreejoy K. Ghosh Understanding synergy concept and relevance INDEX TO PaGe Nos to present business world M. M. Jana Month Pages Month Pages Vv January 1—80 July 481—560 February 81—160 August 561—640 Value added—a measure of output and income March 161—240 September 641—720 #5 Dr. R. R. Krishna 334 April 241—320 October 721—800 Variance analysis in a textile mill May 321—400 November 801—880 #5 R. Manohar 365 June 401—480 December 881—960 the management accountant, december 1999 A Puthussery Joy Joseph Acharya Rajesh H Harding Frank Anand Manoj Hyderabad R. I Q Arora Asha Quraishi S. Y Arunachalam V Iqbal Badar Alam Athreya Mrityunjay Azam M. Khalid R B Jain Nitin Sen Raju M. Appala Babu Suresh jain P. K Ramanathan Kavasseri V Balakrishnan S Jain R. K Ramesh B Bandyopadhyay | Joseph Elsamma Rao Nageshwar Bandyopadhyay P K Rao P. Mohana. 85,514, 591, Behede V. B Khan Moh’d Aamir Ray Subrata Kumar Belai Kishore Roy Dipen Khaw Robert R>o y Sanjib Bhattacharjee Kalyan Krishna R. R Bhattacharyya Debendra N Krishnan 5S. Sivarama Rustagi T. R Biswas Asoke Kumar Kropp Jim Bose Surojit Kumar Amarendra S Kumar Ashutosh Saeed Khawaja Amjad Kumar Atul ¢ Sah B. K. Subramania Kumar Sanjay hakrabarti B. B Saha A hakrabarty Subit Kumar Tarun Saha Debajit Kumar V. K hakraborty A. K Saha Jayanta hakraborty S. N M Saha Umasankar halam Gopal Majumder Uday Sankar Santhanaraman V handrasekaran N Malhotra Minakshi Satyanarayana Chary handra Shekhar A. K Mallik U. K Shankar P. Udaya hhabra Yogesh R Manickavasagam V Shankaraiah K hian Daniel NI Manohar B. Murali Shah R. S hitale Chandrashekhi I Manohar R Siegal Joel G Singh O. P Macwan Edwin Gabriel D Mathew James Singh U. P ’ Milost Franko Sinha Keshab C. Dalwadi Ashwin Mishra K. ¢ Sonara ( K Das R. P Dasgupta Bimalendu Mishra K. K Sundaresan P. K Mohanakumar P. S Sur Debasish Datt Guru De Alak Mukherjee Sampat Suresh Babu T. K.. Mukherjee Somnath Dutta Subha Shish Mukherjee S. P Dutta Sukamal Mukhopadhyay D Tamboli R. L Tholiya B. | N Nait Rajagopala O Vasudevan S nan Olkar B. Y i ’ Venkata Ramani C. R. Ganesan R oY, Oza Mrs. Henna Sunil Venkatramani R Gangadhar 600 Verma Sawalia Bihari Garg Ajay P Vijayakumar A Ghosh Arindam Pal Yesh Vijendranath G Ghosh K K Panda N. M Ghosh Mousumi ‘andian Punithavathy Ghosh Sreejoy K | arasuraman N. R Gruner john Parekh Bhavini Wong Shu-Lun. Gupta Alok Pati A. I Gupta Arindam Patil M. R Gupta Dinesh K Prasad M. S. V. Yadagiri M 738 (suruswamy > Prof. \ ipul Yadav Surendra S 502 90) the management accountant, december 1999