Arash Naderian ¹, B. Mahadevappa ¹

Affiliations
1 Department of Studies in Commerce, University of Mysore, Mysore, IN

Abstract

The use of a single set of high quality accounting standards would facilitate investment and other economic decisions across borders, increase market efficiency, and reduce the cost of raising capital, in these aspects IFRS is the best set of accounting standards which have been adapted by 115 countries all over the world. In this article investigators considered the impact of convergence with IFRS on stamen of financial position of Nodia Toll Bridge Company Limited for the year2010, we considered the effect of transition to IFRS as well asratio of changes between each item by using of:Ratio = (x2-x1)/x1 X 100 So after finding the ratio of changes we start to find the reason of these changes through the comparing between IFRS and Ind AS.

Keywords

Ifrs, Indian Gaap, International Accounting.

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B. Mahadevappa ¹, Mathew George ²

Affiliations
1 Department of Studies in Commerce University of Mysore, Manasagangotri, Mysore-570 006, Karnataka, IN
2 Department of Management Studies Mar Athanasius College, Kothamangalam-686 666, Kerala, IN

Abstract

The aim of this paper is to study the impact of training on job satisfaction among managers. The study has covered a sample of four hundred and fifty-five managers from one hundred forty manufacturing and service organisations having well defined training programmes spread across India. Primary data were collected by administering research instrument on training inputs and job satisfaction. The main conclusion emerged from the study include acquisition of knowledge, changing of attitude and development of skills were the main objectives and expectations from the training programme. Actual benefits received from the training programmes correlated with the objectives and expectations from the training programme. The study found that, among the hygiene factors, security was the major source of dissatisfaction, followed by supervision, working condition, co-workers and pay and among the motivators, recognition and achievement were the major sources of satisfaction, followed by promotion. Job satisfaction level among managers was positively correlated with number of days of training programmes attended by them.

Keywords

Training, Job Satisfaction, Managers.

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