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"The industry-specific guide to IFRS interpretation and application One of the biggest challenges of any reporting standard is how best to interpret and implement it in the context of a specific company or industry, given that each industry has its own intricacies and nuances. The Impact of IFRS on Industry provides specific guidance on applying IFRS in a diverse range of sectors. Opening with an overview of IFRS, including a summary of all the standards, the book goes on to provide detailed coverage of the standards that can impact all industries, including IAS-40, IFRS 1, and IFRS 5. Thereafter, it offers practical advice and guidance on the application of IFRS in specific industries, including automotive; oil and gas; bio-sciences; infrastructure; airlines; media and communications; government-owned entities; mining; software; banking and financial services; insurance; FMCG; shipping; pharmaceuticals; telecoms; real estate and construction; power; SMEs; retail; e-commerce; and the service sector. The book concludes with a discussion on the collateral impact of implementing IFRS and how forthcoming IFRS Standards could impact specific industries. Worked examples are used throughout to demonstrate how the standards are applied in practice. Understand the IFRS standards comprehensively Learn which standards impact all industries Examine the ways in which IFRS is applied in practice See how different standards are applied in specific industries Suitable as a quick reference or a comprehensive guide, The Impact of IFRS on Industry gives you the real-world IFRS answers you need"--

It has long been accepted that in the imagination of man certain images occur again and again to represent the elements of existence. As an individual finds these images in the myths of his culture, he knows their symbolic meanings intuitively, although he may not be able to articulate those meanings. In literature, which is a play of two constructive principles, system and creativity, the presentation of these mythic images is very common. The images themselves serve as a semiotic system and their presentation, usually unconscious, in art is the creative principle. A study of such archetypal images contributes to the understanding of a piece of literature. In Sakhārām Binder, a Marathi play first produced in the spring of 1972, we see that Laxmi, one of its main characters, represents the archetypal figure of Sāvitri, the heroine of a mythical episode in the Hindu epic, the Mahābhārata.

ABSTRACTOne of the major issues in the development of large, rule‐based expert systems is related to improving their performance efficiency. One way to address this issue is by reducing the number of unsuccessful tries a system goes through before executing a rule to establish a goal or an intermediary fact. On the average, the number of unsuccessful tries can be reduced if the rules that are tried first are those that are expected to execute most frequently, and this can be established by extracting information on the probability distributions of the input parameters. In this paper, a rule base is modeled as a network and simulated to investigate potential performance improvements by changing the order used to test the rules. The model of the rule base is also used to investigate performance gains achieved by parameter factorization and premise clause reordering.

Prior to the separation of Burma from India in 1937 there was free & unrestricted immigration for Indians. Then Burma had the legal right to control immigration, but the outbreak of war prevented the implementation of the Immigration Agreement of 1941 between India & Burma. After the liberation of Burma from Japanese occupation there was a temporary return to the policy of free immigration. Now there is again a system of restriction & control, based not on racial or any other form of prejudice against India, but on the fact that a small country like Burma can afford to absorb only a limited number of foreigners. (Modified IPSA).

The article examines the revenue and expenditure trends of 15 states of India during the period 2005–2006 to 2013–2014, by grouping them into high, middle and low income based on per capita Gross State Domestic Product (GSDP). The analysis reveals that the middle-income states have performed better than the high- and low-income states in own tax effort, whereas low-income states are ahead of all states average in proportion of development expenditure to GSDP. The quality of fiscal deficit has improved, as a major part of it is capital outlay for 12 out of 15 states. Central grants and taxes have shown progressive trends with the degree of progressivity more in the latter. In devolution of resources to local self governments (LSGs), only 5 states are ahead of all states average. The association between development expenditure, own tax revenue effort, devolution of Central taxes and Central grants is positive and statistically significant.

Increasing pressure to improve market competitiveness has pushed companies to consider the reverse supply chain because of economic and environmental benefits. Besides, legislations and directives, consumer awareness and social responsibilities towards environment are also the drivers for reverse supply chain. The process of reverse supply chains are more complicated since return flows may include several activities such as collection, checking, sorting, disassembly, remanufacturing, disposal and redistribution. Moreover, the quality and the quantity of the used products are uncertain in the reverse channel. The complexity of reverse supply chain has motivated several researchers to use System dynamics (SD) modelling techniques in the search for better strategies and policies for integrating the forward and reverse supply chains by addressing the effects of uncontrollable factors such as uncertainty of returns. The paper aims at not only proposing a methodology that provides an understanding of the system structure as it identifies the important factors or variables influencing the system and to study the characteristics of the process but also it highlights the measurement and improvement of the reverse supply chain.