IOSR-JBM   Volume-2 ~ Issue-5 ~ Jul-Aug-2012

Paper Type	:	Research Paper
Title	:	The Emerging Urban Co-Operative Banks (Ucbs) In India: Problems and Prospects
Country	:	India
Authors	:	Dr.K.V.S.N Jawahar Babu, B.Muniraja Selkhar
	:	10.9790/487X-0250105

Abstract: Urban Co-operative banking Sector is an important constituent of Multi Agency banking system operation in the country. These institutions play an important role in the economic enlistment of lower and middle-income group of persons. The Reserve Bank of India in its annual report on trends and progress in banking states that urban banks are important purveyors of credit to small borrowers and to weak sections of the society but is not coming out with any supportive policies that will strengthen the role of UCBs.

[1]. Report of the Expert committee on Licensing of New Urban Co-Operative Banks 2011
[2]. Report of the committee on UCBs, R.B.I., Bombay, 1979
[3]. Dr. P. Payalvannan Structural Reforms-implications on UCB's, Journal cooperative perspective Jan-June -1997.
[4]. R.B.I Report
[5]. Jagadiesh Capoor UCB's Problems and Prospectus. Journal Urban Credit June- 2000.
[6]. Mukunda. M. Chikale UCB's Mergers. Journal-The Chartered Accountant April- 2005.
[7]. Dr. M. Mohsim Khan Impact of globalization on Indian Banking Industry.Journal-Banking Finance-2004
[8]. G.L. Pai, (1990), "Urban Cooperative Banks and Priority Sector Advances", Urban Credit,
[9]. NFUCB, New Delhi 1990, pp. 18-21.
[10]. AJRBF, Volume 2, Issue 5 (May, 2012) ISSN: 2249‐7323, Journal of Asian Research Consortium 23
[11]. http://www.aijsh.org
[12]. Eric Girardin and Xie Ping (1997) "Urban Credit Co-Operatives In China "OECD Development Centre, Working Paper No. 125, August
[13]. 3. Bhaskaran R and Praful Josh P (2000), "Non Performing Assets (NPAs) in Co-operative
[14]. Rural Financial System: A major challenge to rural development", BIRD's Eye View Dec.2000.
[15]. Jain (2001),"Comparative study of performance of District Central Co-operative Banks

Paper Type : Research Paper Title : Human Resource Accounting Country : Iran Authors : Masoud Ghorban Hosseini : 10.9790/487X-0250610

Abstract: Human Resource Accounting (HRA) involves accounting for expenditures related to Human resources as assets as opposed to traditional accounting which treats these costs as Expenses that reduce profit. Accountants have recognized the value of human assets for at least 70 years. Human resource accounting is not a new issue in conomics. Economists consider human capital as a production factor, and they explore different ways of measuring in investment in education, health, and other areas.
Human resource accounting (HRA) is an attempt to identify, quantify and report investment made in Human resources of an organization that are not presently accounted for under conventional accounting practice. The concept of "investment" in employees; the human capital of the organization, push forward a view that one is looking for a profit to be gained from the investment and therefore the focus is on the development of employees for a specific purpose to gain. Investment in professional training is often treated as an industrial relation activity, and not as an essential investment decision like for the plant or technology. When we consider human assets accounting, the under lined idea is, we are considering the human inventory stock of a company incorporated available to the organization to perform the activities. T he concept of human resource accounting can be basically examined from two dimensions:(I) the investment in human resources; and (ii) the value of human resources. The expenditure incurred for creating, increasing, and updating the human resource quality is known as investment in human resources. Such investment yields fruitful results like higher productivity and higher income to the organization.
Keywords: Human Resource, Costing and Accounting, , Intangible Assets, Intellectual Capital, Performance improvement, Human Resource Management, accounting Concepts

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Paper Type	:	Research Paper
Title	:	Managing Stress Test for Banks: A Case Study on Ten Commercial Banks In Bangladesh
Country	:	Bangladesh
Authors	:	Mohd. Mohsin, Md. Aktar Kamal
	:	10.9790/487X-0251123

Abstract: The Economic globalization and diversification have increased the vulnerability of financial markets towards difficult to predictable phenomena, and the collapse of financial systems, composed of interconnectedness of financial institutions (mainly, commercial banks), in one country causes negative consequences in other parts of the world. These do create financial crises both in domestic and global financial markets creating financial instability. Stress testing is one of the effective and popular ways to alert bank management with regard to adverse unexpected outcomes related to variety of risks and provides an indication how much capital might be needed to absorb losses should large shocks occur. In this paper, we have studied stress test first from theoretical standpoint and then conducted stress testing of credit, equity and liquidity shocks of ten (10) commercial banks of Bangladesh as per the guidelines of Bangladesh Bank drafted in 2010.The study finds that the large number of banks (8 out of 10) are capable of withstanding liquidity shocks while a half of the banks under study (5 of 10) are resilient to defend the equity shocks. The credit shocks were varied under different categories. The study has also pointed out some additional CAR that the banks to collect to absorb the shocks. Finally, the researchers have submitted some interesting implications of the study might help the senior managements, policy makers, depositors, owners, and all other stakeholders of the banks.
Key Words: Stress Testing, Credit, Equity and Liquidity Shocks, CAR and Capital Buffer

[1] Jones, Mathew, Hilbers , Paul. And Slack, Graham.2004 "Stress Testing Financial System", Working paper WP/04/127, IMF, pp.1-11
[2] Stress Testing Guideline by Bangladesh Bank, 2010, pp1-21
[3] www.econimiccrisis.com
[4] Ernst and Young.2010, "Stress Testing: Challenge yourself before being challenged", pp 4-12
[5] Howard, Stacia, 2008"Stress testing with incomplete data: a practical guide", Bulletin No. 31, IFC
[6] Sorge, M. "Stress-testing Financial System: An Overview of current Methodologies" BIS working paper No.165
[7] Bank for International Settlement (BIS), 2001 "A Survey of Stress Test and Current Practices major financial institutions".
[8] De Bant, Oliver, and Oung, Vichett.2004, "Assessment of Stress Test Conducted on French Banking System", Banque de France, Financial Stability Review No.5
[9] Reserve Bank of India. 2008-2009, "Financial Stability Assessment Report"
[10] The Congressional Oversight Panel Report in US. 2009, "Stress Testing and Shoring up Bank Capital"