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Immediately after the update of the revised timetable for the implementation of Ind.AS was announced in January 2016, The MoC (Ministry of Commerce) reacted... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_43800505" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The convergence and harmonization of Ind.AS with IFRS has become a reality. Immediately after the update of the revised timetable for the implementation of Ind.AS was announced in January 2016, The MoC (Ministry of Commerce) reacted quickly and communicated the company rules with (India) Accounting Standards), 2015 and 39 Indian accounting standards. Ind.AS has been in existence since April 1, 2016, starting with companies with over 500 million rupees as net worth. Comparative Ind.AS information for the fiscal year ending March 31, 2016 had already been prepared by listed companies, and with Rs.250 million or more as net worth in INR had started to follow new rules April 1, 2017. Thus, it is the need of an hour to evaluate the differences between the old Indian GAAP and new IFRS converged to Ind.AS. Further the behavioural part of the conversion as the perception of stakeholders of top steel company's managers were gathered on better disclosing and preparation of Financial records of the companies. The study presents the results of secondary data as difference between Indian GAAP and Ind.AS and primary data analysis with paired sample t test to measure the perception for better understanding of financial statement.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43800505" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="a883ac822f7ff6be09785bef6726bf4c" rel="nofollow" data-download="{"attachment_id":64117727,"asset_id":43800505,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/64117727/download_file?st=MTc0MDI3NDcwMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="165668230" href="https://kiu-ug.academia.edu/EnockMaina">Enock M Maina</a><script data-card-contents-for-user="165668230" type="text/json">{"id":165668230,"first_name":"Enock","last_name":"Maina","domain_name":"kiu-ug","page_name":"EnockMaina","display_name":"Enock M Maina","profile_url":"https://kiu-ug.academia.edu/EnockMaina","photo":"https://0.academia-photos.com/165668230/46486809/35906549/s65_enock.maina.jpg"}</script></span></span></li><li class="js-paper-rank-work_43800505 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="43800505"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 43800505, container: ".js-paper-rank-work_43800505", }); });</script></li><li class="js-percentile-work_43800505 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 43800505; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_43800505"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_43800505 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="43800505"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 43800505; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=43800505]").text(description); $(".js-view-count-work_43800505").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_43800505").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_43800506" data-work_id="43800506" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/43800506/Supply_Chain_Agility">Supply Chain Agility</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">The supply chain (SC) abstraction has become an issue due to global competition and increasing customer demand for value since the Companies are trying to expand their manufacturing enactment in footings of cost, interruptions,... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_43800506" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The supply chain (SC) abstraction has become an issue due to global competition and increasing customer demand for value since the Companies are trying to expand their manufacturing enactment in footings of cost, interruptions, flexibility, diversity and traceability. Therefore, the evidence must be accessible in real time transversely the SC and this cannot be attained deprived of assimilated software structure for supply chain management (SCM). The current research work is basically on the supply chain situation of the textile industry. For this purpose the data from 90 workers 20, supervisors and 10 managers were gathered from textile industries situated at Bhilwara district of Rajasthan using convenience sampling method. To analyse the data Principle component Factor analysis is applied with the selected variables. With the 6 factors the principal component factor model further confirmatory factor analysis was used. The findings indicate that the important supply chain dimension for company's growth includes Supply chain coordination (SCCOR), Supply chain cooperation (SCCOP), and SC communication (SCCOM). The result depicts that success of an adroit or an agile supply chain is the dexterity and flexibility with which these accomplishments and the realization of customer needs and customer satisfaction are the very reasons for the network.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43800506" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="5a4d3530fbf940daf8a219a3337ffa89" rel="nofollow" data-download="{"attachment_id":64117731,"asset_id":43800506,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/64117731/download_file?st=MTc0MDI3NDcwMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="165668230" href="https://kiu-ug.academia.edu/EnockMaina">Enock M Maina</a><script data-card-contents-for-user="165668230" type="text/json">{"id":165668230,"first_name":"Enock","last_name":"Maina","domain_name":"kiu-ug","page_name":"EnockMaina","display_name":"Enock M Maina","profile_url":"https://kiu-ug.academia.edu/EnockMaina","photo":"https://0.academia-photos.com/165668230/46486809/35906549/s65_enock.maina.jpg"}</script></span></span></li><li class="js-paper-rank-work_43800506 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="43800506"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 43800506, container: ".js-paper-rank-work_43800506", }); });</script></li><li class="js-percentile-work_43800506 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 43800506; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_43800506"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_43800506 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="43800506"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 43800506; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=43800506]").text(description); $(".js-view-count-work_43800506").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_43800506").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_43800507" data-work_id="43800507" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/43800507/Measuring_Reporting_Practices_of_IFRS">Measuring Reporting Practices of IFRS</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Accounting is the system of recording, classifying and summarizing financial information in such a way that users of the information can make economic decisions based upon it. Accounting began as a simple system of clay tokens to keep... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_43800507" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Accounting is the system of recording, classifying and summarizing financial information in such a way that users of the information can make economic decisions based upon it. Accounting began as a simple system of clay tokens to keep track of goods and animals, but has developed throughout history into a way of keeping track of complex transactions and other financial information.The study includes 457 total respondents that include 240 from Kenya and 217 from India.The results of multiple regression analysis revealed the Predictors including Har_conv_2, Har_conv_3, Har_conv_5, Har_conv_6 and Har_conv_14 as predicting Harmonization and conversion of accounting standards</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43800507" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="ba3d22c2bddb481b1dc7f406a9789f57" rel="nofollow" data-download="{"attachment_id":64117738,"asset_id":43800507,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/64117738/download_file?st=MTc0MDI3NDcwMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="165668230" href="https://kiu-ug.academia.edu/EnockMaina">Enock M Maina</a><script data-card-contents-for-user="165668230" type="text/json">{"id":165668230,"first_name":"Enock","last_name":"Maina","domain_name":"kiu-ug","page_name":"EnockMaina","display_name":"Enock M Maina","profile_url":"https://kiu-ug.academia.edu/EnockMaina","photo":"https://0.academia-photos.com/165668230/46486809/35906549/s65_enock.maina.jpg"}</script></span></span></li><li class="js-paper-rank-work_43800507 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="43800507"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 43800507, container: ".js-paper-rank-work_43800507", }); });</script></li><li class="js-percentile-work_43800507 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 43800507; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_43800507"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_43800507 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="43800507"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 43800507; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=43800507]").text(description); $(".js-view-count-work_43800507").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_43800507").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_43800629" data-work_id="43800629" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/43800629/Paper_1_published_Measuring_Behavioral_Aspect_Of_Ifrs_Implementation_In_India_And_Kenya">Paper 1 published Measuring Behavioral Aspect Of Ifrs Implementation In India And Kenya</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">The purpose of IFRS is to ensure that the financial statements under IFRS as an entity, as well as their interim financial re ports concerning a portion of the exercise covered by such financial statements, contain high quality... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_43800629" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The purpose of IFRS is to ensure that the financial statements under IFRS as an entity, as well as their interim financial re ports concerning a portion of the exercise covered by such financial statements, contain high quality information and provides benefit to users. The Asian crises of 1997-1998 marked a motivation for supporting international accounting standards, where many countries either adopted international accounting standards in their entirety, or with minor changes. After adoption the major question is their use and behaviour of the financial professional regarding adoption of the new IFRS or its converged national GAAP. The data of 457 respondnets from India and Kenya were analysed in the paper by using Multiple regression with SPSS and revealed that three variables i.e., It is possible to adopt IFRS globally (Adop_best_appr), IFRS is recognized and comprehensi ve for country India and Kenya(Recog_compreh) and IFRS adoption enhances company value (incre_value) explains the behavioral part of IFRS implementation..</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43800629" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="384cf68112667488a0de935d7dacb6aa" rel="nofollow" data-download="{"attachment_id":64117916,"asset_id":43800629,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/64117916/download_file?st=MTc0MDI3NDcwMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="165668230" href="https://kiu-ug.academia.edu/EnockMaina">Enock M Maina</a><script data-card-contents-for-user="165668230" type="text/json">{"id":165668230,"first_name":"Enock","last_name":"Maina","domain_name":"kiu-ug","page_name":"EnockMaina","display_name":"Enock M Maina","profile_url":"https://kiu-ug.academia.edu/EnockMaina","photo":"https://0.academia-photos.com/165668230/46486809/35906549/s65_enock.maina.jpg"}</script></span></span></li><li class="js-paper-rank-work_43800629 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="43800629"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 43800629, container: ".js-paper-rank-work_43800629", }); });</script></li><li class="js-percentile-work_43800629 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 43800629; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_43800629"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_43800629 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="43800629"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 43800629; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=43800629]").text(description); $(".js-view-count-work_43800629").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_43800629").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_43800664" data-work_id="43800664" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/43800664/Sustainable_Business_Development">Sustainable Business Development</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">The environment and the promotion of sustainable development and protection has drawn much attention in the international economic field, the cost of continual increases in growth by business enterprises on the environment is becoming... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_43800664" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">The environment and the promotion of sustainable development and protection has drawn much attention in the international economic field, the cost of continual increases in growth by business enterprises on the environment is becoming harmful. Resources are scarce; however the negative effects of consumer consumption patterns are having an affect on the environment and the climate. The major problems of high growth levels in the business enterprise are the non-sustainable rates that are causing detrimental effects on the environment. The protection of sustainable development is a large cost. Business management is in need of transition for factors of externalities. The impact is evaluated the advantages of promoting sustainable environmental development is considered, in reference to the benefits and loses in corporate management structures, evaluating the changes in production with the re-structuring of production chains, as environmental protection measures require advancements in technology.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43800664" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="22b1545f5bc0c16cc63d6d6bed6e559c" rel="nofollow" data-download="{"attachment_id":64117935,"asset_id":43800664,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/64117935/download_file?st=MTc0MDI3NDcwMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="165668230" href="https://kiu-ug.academia.edu/EnockMaina">Enock M Maina</a><script data-card-contents-for-user="165668230" type="text/json">{"id":165668230,"first_name":"Enock","last_name":"Maina","domain_name":"kiu-ug","page_name":"EnockMaina","display_name":"Enock M Maina","profile_url":"https://kiu-ug.academia.edu/EnockMaina","photo":"https://0.academia-photos.com/165668230/46486809/35906549/s65_enock.maina.jpg"}</script></span></span></li><li class="js-paper-rank-work_43800664 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="43800664"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 43800664, container: ".js-paper-rank-work_43800664", }); });</script></li><li class="js-percentile-work_43800664 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 43800664; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_43800664"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_43800664 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="43800664"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 43800664; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=43800664]").text(description); $(".js-view-count-work_43800664").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_43800664").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_43800694" data-work_id="43800694" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/43800694/Impact_of_Micro_Finance_institutions_on_socio_Economic_Development_of_SHG_of_Women_in_South_Rajasthan">Impact of Micro Finance institutions on socio-Economic Development of SHG of Women in South Rajasthan</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Microfinance in India presently is too small to create a great impact in poverty alleviation, but if provide new technologies with skills and opportunities for the development of the poor, it holds to change the socio economic face of the... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_43800694" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Microfinance in India presently is too small to create a great impact in poverty alleviation, but if provide new technologies with skills and opportunities for the development of the poor, it holds to change the socio economic face of the India's poor. The self-help group (SHG) model with bank lending to groups without collateral has become an established part of rural finance. SHG-based microfinance look after and supported by NGOs, have become an significant alternative to traditional lending in terms of reaching the poor without increase in operating and monitoring costs. The government and financial institution have accepted this and have highlighted the SHG model and take initiatives to work along with NGOs. Million of SHGs have been linked to banks over the years but still most of the states are not doing well to established the development process of the poor and also do not link up and nurtured the various schemes of the Govt. This paper throw light on women empowerment through Self Help Group and it also discuss the growth of SHG in India. The fact that almost half of our women are illiterate speaks of serious genderdiscrimination within the systemWomen's empowerment plays a very important role in the overalldevelopment of the country. It not only helps in the development of half of thehuman resources, but in improving the quality of life at home and outside.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43800694" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="4b727deffe1dd68bb0d0e304b1a21091" rel="nofollow" data-download="{"attachment_id":64117955,"asset_id":43800694,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" 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js-work-link" href="https://www.academia.edu/44026905/DEVELOPING_A_BEHAVIORAL_MODEL_FOR_IFRS_IMPLEMENTATION_A_STUDY_OF_INDIA_AND_KENYA">DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">At present we are continuing an intense conversion due to the convergence of vital powers and dominant movements that are restructuring businesses, dynamic new expertise, fluctuating needs of talent, and varying in human culture. It is... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_44026905" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">At present we are continuing an intense conversion due to the convergence of vital powers and dominant movements that are restructuring businesses, dynamic new expertise, fluctuating needs of talent, and varying in human culture. It is therefore, decisive to developing behavioral model to analyse Behavioral aspects of IFRS Implementation in respect to Kenya and India. IFRS are deliberated to fetch uniformity to accounting philosophy, practices and statements, and to assist corporates and stakeholders to understand economic analyses and sentences. The IFRS Foundation arrays the criteria to bring transparency, accountability and effectiveness to monetary markets all over the world. Therefore, there is need to measure IFRS and effects on accounting as well as reporting of global corporate sector which has not been explored by many researchers. Further, measuring most influential factor for IFRS adoption and measuring satisfaction with the Benefits of Current Adoption of IFRS, Benefits and problem faced by the working professionals with the Current Implementation of IFRS in their corporation has not been given weightage in the previous studies. Thus we have studied behavioral factors of IFRS implementation.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/44026905" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="cda304b8917552d3d1328134cd025454" rel="nofollow" data-download="{"attachment_id":64363874,"asset_id":44026905,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/64363874/download_file?st=MTc0MDI3NDcwMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="165668230" href="https://kiu-ug.academia.edu/EnockMaina">Enock M Maina</a><script data-card-contents-for-user="165668230" type="text/json">{"id":165668230,"first_name":"Enock","last_name":"Maina","domain_name":"kiu-ug","page_name":"EnockMaina","display_name":"Enock M Maina","profile_url":"https://kiu-ug.academia.edu/EnockMaina","photo":"https://0.academia-photos.com/165668230/46486809/35906549/s65_enock.maina.jpg"}</script></span></span></li><li class="js-paper-rank-work_44026905 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="44026905"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 44026905, container: ".js-paper-rank-work_44026905", }); });</script></li><li class="js-percentile-work_44026905 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 44026905; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_44026905"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_44026905 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="44026905"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 44026905; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=44026905]").text(description); $(".js-view-count-work_44026905").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_44026905").removeClass('hidden') })</script></div></li></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_47702217" data-work_id="47702217" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/47702217/Measuring_Reporting_Practices_After_Harmonization_And_Conversion_Of_IFRS_In_India_And_Kenya_Corporates">Measuring Reporting Practices After Harmonization And Conversion Of IFRS In India And Kenya Corporates</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Accounting is the system of recording, classifying and summarizing financial information in such a way that users of the information can make economic decisions based upon it. Accounting began as a simple system of clay tokens to keep... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_47702217" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Accounting is the system of recording, classifying and summarizing financial information in such a way that users of the information can make economic decisions based upon it. Accounting began as a simple system of clay tokens to keep track of goods and animals, but has developed throughout history into a way of keeping track of complex transactions and other financial information.The study includes 457 total respondents that include 240 from Kenya and 217 from India.The results of multiple regression analysis revealed the Predictors including Har_conv_2, Har_conv_3, Har_conv_5, Har_conv_6 and Har_conv_14 as predicting Harmonization and conversion of accounting standards</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/47702217" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="88c8524c68aa1fdf4bd57b29d9323eaa" rel="nofollow" data-download="{"attachment_id":66658697,"asset_id":47702217,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/66658697/download_file?st=MTc0MDI3NDcwMCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="165668230" href="https://kiu-ug.academia.edu/EnockMaina">Enock M Maina</a><script data-card-contents-for-user="165668230" type="text/json">{"id":165668230,"first_name":"Enock","last_name":"Maina","domain_name":"kiu-ug","page_name":"EnockMaina","display_name":"Enock M Maina","profile_url":"https://kiu-ug.academia.edu/EnockMaina","photo":"https://0.academia-photos.com/165668230/46486809/35906549/s65_enock.maina.jpg"}</script></span></span></li><li class="js-paper-rank-work_47702217 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="47702217"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 47702217, container: ".js-paper-rank-work_47702217", }); 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$(".js-view-count[data-work-id=47702217]").text(description); $(".js-view-count-work_47702217").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_47702217").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="47702217"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i></div><span class="InlineList-item-text u-textTruncate u-pl6x"><a class="InlineList-item-text" data-has-card-for-ri="729993" rel="nofollow" href="https://www.academia.edu/Documents/in/GIS_business">GIS business</a><script data-card-contents-for-ri="729993" type="text/json">{"id":729993,"name":"GIS business","url":"https://www.academia.edu/Documents/in/GIS_business","nofollow":true}</script></span></li><script>(function(){ if (false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=47702217]'), work: {"id":47702217,"title":"Measuring Reporting Practices After Harmonization And Conversion Of IFRS In India And Kenya Corporates","created_at":"2021-04-24T02:39:07.919-07:00","owner_id":165668230,"url":"https://www.academia.edu/47702217/Measuring_Reporting_Practices_After_Harmonization_And_Conversion_Of_IFRS_In_India_And_Kenya_Corporates","slug":"Measuring_Reporting_Practices_After_Harmonization_And_Conversion_Of_IFRS_In_India_And_Kenya_Corporates","dom_id":"work_47702217","summary":"Accounting is the system of recording, classifying and summarizing financial information in such a way that users of the information can make economic decisions based upon it. 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