Now the day’s as commercial enterprises developed, the proportion of transactions increased and with this there came many changes from time to time in accounting procedure. In any type of business two types of resources are used; active resources and inactive resources. Human resource is called as active resource as it uses the other non active resource and makes it possible to the best utilization of that inactive resource. We also know that in modern manufacturing environment the quantity of human resource has been reduced up to a great extent but still without a minimum quantity and quality of human resource, a business cannot be operated. Hence, the human resource will always have an upper hand over the other inactive resources. As the HRA is compulsory neither under the Companies Act, 1956 nor under the Accounting Standards, this paper is an attempt to explore prevailing practices of HRA in Oil & Natural Gas Corporation Ltd. by applying Lev & Schwartz model

   This article focuses on the literature related to the debate on the Wagner Hypothesis and the Keynesian Hypothesis. This study examines the existence of any short-run and long-run relationship between economic growth and government expenditure in India over the period 1970-2012. Economic growth (Yt) and government expenditure (Et) are found to be stationary variables and both the series are I(0).There exists a long-run relationship between economic growth and government expenditure. The study with VAR model confirms no causal relationship supporting the Wagner Hypothesis and the Keynesian Hypothesis. The Impulse Response Functions indicate that govt. expenditure shocks were short-lived for economic growth and economic growth shocks were shortlived for govt. expenditure. Variance Decomposition study firmly confirms that govt. expenditure shocks were not important for short-run variations in economic growth (Keynesian Hypothesis) and economic growth shocks were also not important for raising govt. expenditure (Wagner Hypothesis).

   At the time when Saudi economy is passing through the phase of structural unemployment, it is critically important to re-assess the ongoing teaching and skill development programs run by education institutions. In this light, the present study is a noble attempt to assess the quality and teaching of accounting institution in Saudi Arabia. The study is based on random sample survey of 150 students studying in different universities in the Kingdom. The survey is divided into two parts. The first part deals with quality aspect followed by teaching methods including the course contents of accounting education. The sample observations analyzed suggest that more than 55% and 64% respondents were satisfied with the quality and teaching of accounting education, respectively. Based on the results, the study concludes that the factors that determine the quality of accounting education are regular updating of course contents, alteration of courses and study material. Similarly, for the improvement in ‘teaching quality of accounting’, teacher attitude, behavior, assessment policy, and follow of lecture plans appeared to be important factors