Index 2003 The Management Accountant Subject Index—- 2003 (Volume 38, Nos. 1 to 12) ARTICLES Title Page Title A Check out for a Virus ~ Nirjhar Sarkar A quantum leap in cost management » A. V. Ramana Rao Companies (Auditor's Report) Order, 2003 a stock taking A review of the cost accounting bulk drug rules s R. Sarathy ~ S.N. Ghose Competitiveness : India in global perspective A study of resource mobilisation from ~ Badar Alam Iqbal international markets for PFCL Cost Audit in Aviation Industry ~ Amarendra Kumar and ~ Mukesh K. Gupta and B. L. Gupta Narayanan Krithivasan Constructing an optimal portfolio using A study on funds management in spinning mills s G.L. Sankaran Dr. R. Krishnaveni Sharpe's single index model ~% Debasish Dutt Accountant ethics and neglected sociological Corporate social accounting : Empirical dimensions : An evaluative study ~ Dilip Kumar Sen and research and studies in India and abroad s Dr. Arindam Ghosh Arun Prashad Paul Accounting and reporting for environment Corporate social information disclosure A case study of TISCO A comparative study s Santimoy Patra s Dr. R.S. Agrawal Cost - volume - profit analysis and banks Accounting for intangibles : performance A case study of public sector banks a tangible new responsibility ~ Suveera Gill ~ Dr. Rajendra Pandey and Sanjiban Bandyopadhyaya A Data with CII - a report ~ D. V. Joshi Cost audit in its new paradigm & related aspects s R. Sarathy Applicability of latest accounting standards ~ Balwinder Singh Country risk in off-shore lending assessment and control B s Dr.C. P. Mall Balanced scorecard — A financial measure CPFR & its applicability to industry ~ M. Sheik Mohamed ~ G.B.R. Krishna Prasad Benchmarking of administered interest rates CRM-an approach to modern marketing some issues x C.K. Dash s K. V. Rao D Break-even analysis of paper industry Debtors’ management : A case study of » Prabhakara Sharma Andhra Pradesh paper industry Business opportunity of the century to ws Dr. G. Sudarsana Reddy, be financially free C. Sivarami Reddy and ss Shib P. Mukherjee P. Mohan Reddy .. Derivatives in Indian bourses an insight into futures trading Changing pattern of remunerating labour ~% Debabrata Das and in textile mills in Tamil Nadu, Sujit Sikidar vs G.L. Sankaran and R. Krishnaveni the management accountant, December, 2003 Index 2003 ARTICLES ARTICLES Title Title Differential Balance Sheet Fungibility ~ L. Kailasam = S. Subramanian & K. C. Pandey Disinvestment as I perceive c % Dr. Tarun Kanti Ghosh Disinvestment in public sector enterprises ree insurance industry and future ~~ irection s V.Gangadhar and ee NB , ~s S.N. Basu Dr. M. Yadagiri ; =e Globalisation, cost management and Disinvestment of PSUs through strategic sale - ‘ supply chain management s Harijiban Banerjee PI , ~ Prof Shyamal Banerjee Disinvestments of PSUs : can it bring efficiency ? A case study of I Container Corporation of India Impact of buyback on EPS An empirical analysis ~ Debabrata Mitra ~ Bhabatosh Banerjee and Driving business excellence Tanupa Chakraborty = Anindya Ganguly Implications of cost of capital and financial , k leverage on selected industrial units of Bangladesh an empirical investigation, Effective leveraging social effects ~ Mir Nazmul Karim and V. Manickavasagam 896 of VAT sy stem — an emerging approach Interlinkages between socio-economic lor practising accountants variables, job related factors, attitude of @ Umasankar Saha non-finance managers towards finance, Employer’s liability insurance x C. Samuel Joseph, T. Vanniarajan @ Lajpat Roy Chandnani ‘ . ; , Impact of government policies on Energy Conservation : Some Cost as : a - commercial viability of state road transport Reduction Measures undertakings ~= B.C. Patel ~% Dr. R.S. Agrawal Environmental pollution and social degradation Indian Capital Market : a retrospect vw Dr. Suraj Kumar Debnath = P.M. Deleep KumarG . Raju Evaluation of various models on human Indian capital market :S hape up or ship out resource valuation = S.M. Imamual Haque and ~ Dr. Aloke K. Sen Khan Ashfaq Ahmad Export policy - promotion and performance Indian Mutual Fund Management ~ Dr. Ramesh B. Agadi and P. Paramashivaiah vs Tapas Ranjan Saha F Inflation accounting in India and accounting standard : a critical analysis Financial appraisal of IDBI Bank Ltd. @ S.K. Khatik and Pradip Kumar Singh through financial indicators : Intellectual capital reporting - as a ~ Pradeep Kumar Singh = supplement to financial statements Financial sector reforms : new norms have ~ B. Madhu Seshanand reduced credit supply to commercial sector tins Introducing value added tax (VAT) in India ws Dr. Saroj Upadhyay vs Dilip kumar Mukherjee Forensic Accounting Is outsourcing a wayout ? vw Dr. P. Chattopadhyay ~ Radhanath Pyne Fundamental aspects and scope of Value Is Securitisation Ordinance minimising NPAs or is Added Tax in India improving the profits of PSBs by reducing NPAs? ws N. P. Agarwal and Sonia Agarwal % P Srinivas Subbarao 08 958 the management accountant, December, 2003 Index 2003 ARTICLES ARTICLES Title Page Title Page K Knowledge Management Imperatives for Business Paper industry in India problems and prospects ~ A. Selvaraj = G. Sudarsana Reddy L P. Mohan Reddy and C. Sivarami Reddy Perspective of enterprise financial risk Linear programming - can we solve it ? management in Australia : cash flow at risk mode Yes we can, with the little help from Excel Solver ~ Umashankar Ganesh ~ Anirudha Munje Pollution accounting Liquidity management in Eicher Ltd. a case study = P. Chattopadhyay ~ Dr. S. K. Khatik and Pradeep Kumar Singh Pretax or Posttax ? M ~ Laxmikant Gupta Profitability and size of firm in Indian minerals Management of disinvestment in India a case and metals industry an empirical evidence study of Balco ~s A. Vijayakumar andS . Kadirvelu vs =©Jitendra Joshi and Dr. M. S. Goel Promotional offer : valuation for excise Management of Innovation : ~ M.B. Shukla& Ranjita Gupta ~ Hetal Shah R Management of NPAs in urban co-operative bank a case study of the khatra people's Responsibility accounting conceptual framework co-operative bank Itd ~ B. Venkatrathnam and K. Raji Reddy ~ Santi Gopal Maji and Soma Dey Resistance to change in organisation Materials management practices in SSI ~ Dr. Rajendra Singh sector : a study of garments manufacturing units Jyotish Kumar Singh and ~ Dr. R.L. Hyderabad & P. Basavaraj Dr. Anil Chandra Pathak Merger & Takeovers Restructuring power sector for efficiency ~ Arindam Ghosh and Bratati Das Need of the hour, Methods of transfer pricing as used by ~%s =Sudipta Ghosh small- scale industry of Rajasthan state Responsibility in governance vs Dr. Nand Kishore Sharma =. Dipak Rudra My encounter with monsieur Henri Fayol Role of management accountant in knowledge ~% S. Rajagopalan economy My experience with auditing = H.R. Subramanya and ~ L. Kailasam J Madegowda N Sa Newer financial innovations in changing scenario SAP in global accounting vs Nageshwar Rao and R. P. Das vs Susil Kumar Gangopadhyay Note on gas pricing Saving of Time & Trouble in Cost Work @ P.R. Dhariwal ~ B.L. Tholiya O Seven signs of successful communication Organizational and human resource related ~s 6Vasant Raval and Tom D. Lewis issues in mergers and acquisitions : A review Sexual harassment at workplace the inside story ~ Siddhartha S. Brahma = S.M. Salamat Ullah Bhuyian and Fazlul Kabir Rabbanee the management accountant, December, 2003 Inde ¢ 2003 ARTICLES Title Title COMMUNIQUI Social performance of public enterprises a President's Communique 3, 83,163, 243 case study 483, 563, 643, 7 vs =D r. P. Indrasena Reddy and Dr. K. Krishna Reddy Chairman's Communique 4, 84, 164, 244, 324, 404 486, 564, 645, 725, 805, 884 Solution of travelling salesman problem A search for better method Our New President ~ Dr. Arup Chattopadhyay and Our New Vice-President Indra Narayan Ghosh NOoriFICATIONS Stock Futures in the derivative family an evaluation Admission to Membership ~ R.K. Raul 705. 697. 862 Government Notifications 787. 270. 96, 225 4162. 709, 948 TDS on works contract ~s B.N. Mallik Institute Notification 5, 82, 386, 436. 482. . 787o,d 951. 806, 402 Telephone connection is a ‘good ~ Ashok Agarwal OTHI RS The booming credit card business of Indian banket 44th National Convention ~ Tapas Ranjan Saha 4Sth National Convention The role of human resource accounting tn human resource management CAS 2,3, 4,3 ~ M. Narayanankutty Annual Report 2002-2003 The securitisation and re-construction of Union Budget financial assets and enforcements of Security Book Scan 47. 389, 456, 632, 944. 867 Interest Ordinance 2002 Cost Accounting Records Rules 55, 99, 126, 99 ~% Sanjeev Kumar Agrawaal 540, 629, 689, 697 Total quality management (TQM) tn higher Cost Audit Report Rules education and relevance of accreditation ~ P.S. Mohan Kumar Revision of Examination Fees Transfer price mechanism for branch evaluation Index - 2002 —a dynamic approach Report of the Expert group on < S.N. Sarma transfer pricing guidelines V Executive Digest 37,117,199, 277, 357, 7, 517, 597, Value added tax : more disciplinary approach in the indirect tax regime INDI x TO PA E Nos vs Uttam Kumar Dutta and Month = . Pages Month Rambilas Mahapatra W January 1—80 July february $1 —160 \ugust What the accountant must know about FASB March 161—240 September statement No. 143 on accounting for asset 241—320 October retirement obligations ss Joel G. Siegel and 321—400 November —S880 Marc H. Levine December §1—960 the management accountant, December, 2003 rLiyg eEeaOeeeeeT eee ee