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Efficacy of priniciple based accounting on internal governance and financial performance
The introduction of IFRS has fuelled the expectation of users of financial newlinestatements on the potential benefits of adoption. Studies have indicated the newlinebenefits of IFRS adoption such as higher comparability of financial statements among companies operating in different jurisdictions, reduces transaction costs, and access to international capital through cross border listings and greater foreign investment (Aharony, Barniv and Falk, 2010 and newlineDunne, et al. 2008). Several studies have been done to analyze the consequences of IFRS adoption on financial statement items (Lantto and Sahlstrom, 2009; Dunne et al. 2008). Most of these studies were restricted to European countries and some Australian and Canadian countries as they were the early adopters. India has planned to converge with IFRS and not adopt. Adoption means applying IFRS as issued by IASB. Convergence means India would newlineharmonize its national accounting standards in compliance with IFRS as this provides freedom to protect the local business environment. These harmonized accounting standards are notified by Ministry of Corporate Affairs and are called Ind AS. As on date 39Indian accounting standards newlineharmonized with IFRS has been notified by Ministry of Corporate Affairs newline(ICAI,2015a). A road map for convergence with IFRS was notified by Ministry of newlineCorporate Affairs in a phased manner effective April 2011 (MCA, 2010). newlineAs the deadline was not met due to various reasons, a revised notification newlineand implementation roadmap has been issued by MCA in Feb, 2015 recommending Indian Companies with a net worth of over Rs. 500 Crore to converge with IFRS with effect from 1st April 2016 (ICAI, 2014; MCA,2015). newlineThe Finance Minister had also in his budget speech of 2014-15, indicated that Indian companies have to report IFRS voluntarily from 2015-16 and mandatorily from 2016-17 to make financial statement of Indian Companies newlinecomparable to 120 countries which are already reporting and also to fulfill the commitment made to G20 nations. -
Development and effectveness of a screening measure and a computerized cognitive remediation program for children with reading and arithmetic difficulties
Reading and arithmetic skills are considered as the foundation skills necessary for educational and vocational success. Research has outlined the important role of specific cognitive functions for efficient reading, comprehension of text and arithmetic processes. Learning difficulties have been shown to have a tremendous impact on later life, both in academics and social relationships. It therefore becomes newlineimperative that we identify, as early as possible, children at risk for learning newlinedifficulties and attempt to assess the relevant cognitive skills and plan and execute intervention programs to improve the efficacy of these cognitive skills. This present study has attempted to do this, keeping the Right to Intervention (RTI) model as the rationale and has focussed on designing an assessment tool along with a remediation program based on the cognitive viewpoint.The two objectives of this research were: development of a screening measure newlinefor identification of children with reading and arithmetic difficulties and development newlineof a computer based cognitive intervention program for improving reading and newlinearithmetic skills. The research was conducted in two stages. Stage one involved the newlinecompiling of the screening measure which consisted of three domains: cognitive newlineabilities, reading comprehension and arithmetic ability. The assessment measure was administered on 1091, third, fourth and fifth grade children from English medium newlineschools in South Bangalore, following the ICSE syllabus. The data obtained was newlinesubjected to item analyses and the final screening tool - Arithmetic and Reading Test newline(ART) - was developed, which comprised of tests for reading comprehension, arithmetic ability and cognitive functions, i.e., attention and concentration, visual newlineperception, visuo-spatial ability, processing and working memory. Psychometric properties were established and the ART was found to be reliable and valid. Test-retest reliability of the ART was 0.76. -
A refined mechanism for human face recongnition from video footages
Undoubtedly homeland security is a noteworthy concern in today's increasingly connected world and there is a bevy of IT-based security solutions and services emerging and evolving to guarantee the safety and security of people and properties. Security and surveillance cameras are the prominent security solutions. People movements, gestures, and activities are being minutely monitored, captured as images and videos, and subjected to a variety of investigations in order to extract anything uncommon. As videos capture the movement, there is no requirement for the user to coordinate with the camera; video arrangements need not contain face images alone despite the fact that human appearances are vital articles in video sequences. Henceforth recognising a face from the sequence of a video turns into an essential undertaking in PC vision applications. As the user is not totally coordinating with the camera, it is not necessary that the face captured in the video sequence is the frontal face. At times, it need not be a human face. Hence, it is necessary to detect the human face region in a frame. If a human face is detected in a video sequence, there are chances that the detected face can be masked. It is also possible that the faces can be captured in various poses. There is also a difficulty in identifying a face subjected to various illuminations. The above natural possibility of not capturing the frontal face of a human in a frame makes the identification task difficult. This problem prompts researchers working under face recognition technology to design an improved framework that increases the recognition rate in the above situations. From the above-mentioned possibilities that deteriorate the recognition rate of a face, in this thesis work, two major problems namely face with varying pose and partially occluded faces are considered for recognition from a captured video. -
Relationship beetween competencies and performance of management teachers of B-school in Bengaluru city
The concept of competency mapping is an established practice in the corporate world for ages. It has been successful in contributing for performance management. The study was aimed to find out whether newlinesimilar efforts can be made in management education. Researcher aimed to develop a competency mapping tool and to study the relationship between competencies and performance of B School faculty members in newlinethe city of Bengaluru. As an outcome of the study a competencymapping tool was developed with five key competency clusters namely Teaching Learning, Assessment Evaluation, Research Publication, Student Development and Administration Coordination. The heads of departments were also part of the study to suggest the desired level of competency levels. Faculty members were asked to rate newlinethe existing level of competencies which they feel they possess. Later the gaps were identified between existing and desired level of competencies in all clusters. Significant differences were found in the assistant professor level with respect to research and publication competency where in Heads newlineof departments expectations were more than the actual level of perceptions. In most other category faculty perception was higher than the Heads perception about competency levels. In case of associate professor newlineand professor category, the overall expected competency level was higher than the faculty perception hence making a strong case of competency gap. While analysing the relationship between competencies and newlineperformance Teaching Learning competencies had the highest relation with overall dimensions followed by Assessment Evaluation newlinecompetencies Study also aimed at exploring the relationship between demographic factors and competencies. Significant difference in the perception did not exist in the gender but in the significant difference was newlineexisting in experience, type of B-Schools belongs to and Courses taught. -
A Study of fractal properties of turbulent functions
The studies have been mainly done in the discrete dynamical systems in topological spaces, we study the various types of relationships between chaotic functions and turbulent functions, a study of turbulent newlinefunctions in metric spaces, and the fractal nature of turbulent functions. In connection with this we study the relationship between turbulent function and chaos, also the relation between fractals and chaos. First newlinepart of the work gives a holistic outlook over the concepts like Turbulent Functions, Chaos and Fractals.Viewing the relevance of studying the irregular sets in the present and future scenario, we started our work newlinefocusing on the fractal nature of turbulent functions. The study incorporates the concepts like turbulent function, chaos and fractals along with rapid fluctuations. According to Robert Devaney, the three ingredients of chaos are sensitivity, density and transitivity. Rapid fluctuations newlineare very much connected with sensitive functions and turbulent functions. We could not and any implied relation between turbulence and sensitive functions. So we study the other two ingredients of chaos, newlinetransitivity and density. We answer a series of questions like whether the iterated function system can be chaotic. Will the contractions are Devaney chaotic. If we can find such a chaotic contraction, will it generate a self similar set? If there is such a self similar set, will it be a fractal? In order to answer the question, we have gone for generalization with continuous maps and homeomorphisms. Hence we study the fractal properties of turbulent function in a topological view point.The question that we have faced during the discussion and study of fractal properties of turbulent function is that whether a given turbulent function newlinef in a compact metric space provides an attractor and if there is an attractor, will it be a fractal. -
Managing individual and orgnizational challenges with respect to diversity perceptions and social capital among members of virtual teams,
Diversity encompasses complex differences and similarities in perspectives, identities, and points of view among members of an institution as well as among individuals who make up the wider community. Diversity includes important and interrelated dimensions of human identity such as race, ethnicity, gender, gender identity and newlineexpression, socio-economic status, nationality, citizenship, religion, newlinesexual orientation, ability and age. These differences are important to understand but they cannot be used to predict any individual s values, choices or responses. Organizations with diverse employees are better suited to serve diverse external customers in an increasingly global market. Such organizations have a better understanding of the requirements of the legal, political, social, economic, and cultural environments. Organizations that manage diversity are recipients of more commitment, and better satisfied as well newlineas better performing employees (Patrick and Kumar,2012). newlineEnsuring better social relations among team members has become complex. The nature of teams is not how they used to be, organizations have spread across geographically which has led to the birth of virtual teams. Virtual team members are been separated by time and space this makes it even more difficult to ensure that social capital is being maintained among virtual team members, as only when there is a trust, newlinereciprocity and cooperation among virtual team members they will be better connected individuals who obtain greater advantages, this ensures that groups and organizations improve performance and obtain sustainable competitive advantage (Tsai and Ghoshal, 1998). newlineThe present investigation was focused on understanding the perception of members of virtual teams towards diversity at workplace. newlineThis study newlineassists us to find out how virtual team members can overcome Individual newlineand Organizational Challenges towards diversity and to find out the social newlinerelations among virtual team members, how much trust exists among them. -
Opportunity Recognition, Career Decision-Making, Self-Efficacy and Social Entrepreneurial Intention among Higher Education Students
Building on the entrepreneurship cognition literature, the present research aims to develop a model to examine the direct and indirect effects of opportunity recognition, career decisionmaking and self-efficacy on social entrepreneurial intention. The research adopted a crosssectional design. The research was divided into three distinct studies, each conducted with a specific objective. The data collected for three studies included higher education students newlineacross India. Studies 1 and 2 aimed to develop and validate two scales, namely social entrepreneurial opportunity recognition and social entrepreneurial career decision-making following steps in tool construction. The sample size was 600 for study 1 and 845 for study 2. The social entrepreneurial opportunity recognition scale had 24-items that measures opportunity recognition with six motivating factors as the lower order constructs which are life experiences, social awareness, social inclination, community development, institutional voids, and natural option for a meaningful career. The social entrepreneurial career decision scale had 20 items focusing on the appraisal components in pre-entry social entrepreneurial career decision-making and has four factors, which are relevance, coping potential, knowledge and resources, and normative significance. Study 3 examined the direct and indirect effects of opportunity recognition, career decision-making and self-efficacy on social newlineentrepreneurial intention using a sample of 605 students. The findings show that opportunity recognition influences social entrepreneurial intention and is partially mediated by career decision-making. Furthermore, self-efficacy moderates the mediating role of career decisionmaking between opportunity recognition and intention. This research facilitates a profound understanding of social entrepreneurial cognition and pre-entry decision-making. -
Graphs Emerging from Finite Dimensional Vector Spaces
A vector space over a field is defined as a collection closed under finite vector addition and scalar multiplication. Over the course of time, researchers have delved into exploring the intricate relationships between existing algebraic structures and graphs. This exploration led to the emergence of a distinctive class of graphs derived from vector spaces, following investigations into graphs originating from groups and rings. This thesis undertakes a thorough examination of a well-established algebraic structure known as the non-zero component graph of a finite-dimensional vector space over finite fields. Expanding on this, the thesis introduces the concept of orthogonal component graphs over finitedimensional vector spaces with a particular emphasis on the field Zp. The non-zero component graph of a finite-dimensional vector space over a newlinefinite field is a graph where vertices represent all possible non-zero vectors in newlinethe vector space. Vertices in the graph are made adjacent if they share a common basis vector in their linear combination. The thesis explores a variety of properties relating to distances, domination, and connectivity. Furthermore, it conducts in-depth study of coloring, color connections, topological indices, and centrality-based sensitivity specifically for non-zero component graphs. The concept of orthogonality among vectors in the vector space paves the way for a novel algebraic graph structure the orthogonal component graph. In this graph, vertices represent all possible non-zero vectors in the vector space, and adjacent vertices correspond to orthogonal vectors. The study extends to determining the properties of the orthogonal component graph, particularly in the newlinecontext of the field Z p. Additionally, it characterises the relationship between newlinenon-zero component graphs and orthogonal component graphs. In the latter chapters, the concept of non-zero component signed graphs is introduced and thoroughly discussed. -
Production Of Boeravinone B And Related Bioactive Molecules From Cell Cultures Of Punarnava, Boerhavia Diffusa Linn.
Boerhavia diffusa L., commonly referred to as punarnava, belongs to the Nyctaginaceae family. It contains a variety of phytochemicals that contribute to the plant's pharmacological activities. Among these compounds, Boeravinone-B, a significant secondary metabolite synthesized within the plant, has been reported to possess various pharmacological properties, including antioxidant, anti-inflammatory, cardio-protective, antimicrobial, and anti-cancer activities. Given its potential, there is a growing need to produce Boeravinone-B through biotechnological approaches such as plant tissue cultures. However, limited studies have been conducted on its production via tissue culture. Therefore, our objective was to produce Boeravinone-B using callus and cell suspension cultures. To induce callus, different auxins (2,4-D, NAA, IAA, IBA, and picloram) and cytokinins (kinetin, BAP, TDZ, and 2-iP) alone and in combination to maximize biomass and Boeravinone-B production was employed. Results showed that semi-solid medium supplemented with 5.0 mg/L 2,4-D produced the highest biomass and Boeravinone-B production from leaf explants. Subsequently, we established cell suspension cultures and observed that a combination of 2.0 mg/L picloram and 5.0 mg/L NAA yielded the highest production of Boeravinone-B. We further optimized cultural conditions such as inoculum density, carbon sources, sucrose concentration, MS medium strength, pH, ammonium and nitrate ratio, and various concentrations of macronutrients to enhance Boeravinone-B production. Additionally, we explored elicitation strategies using both biotic and abiotic components to determine their effects on Boeravinone-B production. Elicitation involved the use of polysaccharides (chitosan), fungi (yeast extract, Aspergillus niger and Cordyceps militaris) bacteria (Escherichia coli and Bacillus subtilis), and algal members (Valonia utricularis and Spirulina platensis). Likewise, signalling molecules (salicylic acid, sodium nitroprusside, and ethephon), polyamines (putrescine, spermine, and spermidine), and heavy metal salts (lead acetate, cadmium chloride, and lanthanum chloride) to stimulate Boeravinone-B production. Significant variations were observed among the elicitors in their ability to promote Boeravinone-B production, with the order of effectiveness being spermidine > Spirulina platensis > salicylic acid > spermine > sodium nitroprusside > Aspergillus niger > Valonia utricularis > Cordyceps militaris > yeast extract > putrescine. By employing these elicitation strategies alongside advancements in molecular aspects and large-scale production in bioreactors, we can ensure a sustainable supply of Boeravinone-B and its associated metabolites. -
Developing a democratic constitutional framework through a people driven constitution making process for zimbabwe
Zimbabweans are currently grappling with the question of how to produce a national peopledriven democratic constitution as a permanent solution to the country s myriad problems of poor governance, violent bloody electoral political conflicts, sham elections, governmental illegitimacy, corruption, economic collapse, unemployment, social disintegration, and international isolation. The purpose of the study was to explore a people-driven democratic newlineconstitution-making process that the people of Zimbabwe want. The study was largely newlinebased on phenomenology research philosophy supported by mixed methods of data collection, analysis, and interpretation. The researcher s mental model conceptual newlineframework consisting of operational definitions of terms in chapter 1 was used to guide the exploratory study and to measure data in qualitative analysis. Descriptive statistics of frequencies and percentages were used to measure data in quantitative analysis. The research population comprising the people of Zimbabwe was segmented into two classes of research units: individuals segment; and institutions segment. The institutions segment was further subdivided into six subsidiary segments. Using a non probability purposive sampling method, 1120 individuals and 67 institutions were selected to inform the study. Institutions were interviewed and observed while individuals completed a questionnaire. The phenomenological inductive study discovered major findings of contextual meanings of newlinephenomena associated with a people-driven democratic constitution-making process for newlineZimbabwe such as the people, the constitution, constitution-making, and people-driven. One of the major notable findings revealed by the study is that institutions or organizations are not people, and as such, they cannot make, author or write a constitution. The people think and originate ideas as individuals not as groups, institutions or organizations. Another newlinenotable major finding is that a constitution is made up of ideas not papers. -
An evaluation of workplace HIV and AIDS programme development in zimbabwe stock exchange listed companies based in harare zimbabwe
The study explores the state of workplace HIV and AIDS interventions in Zimbabwe with specific reference to programming interventions in Zimbabwe Stock Exchange newlinelisted Companies in the Harare Metropolitan Province. The scientific knowledge domain-location of the study involves Strategic Human Resource management, Human Resource Management, Business (Corporate) planning and Labour administration (integrated occupation health and safety, employee welfare and newlinewellness) and Policy development and implementation. The key consideration is that newlinethe company has an enlightened self-interest to facilitate workplace HIV and AIDS because it leads to employee welfare, wellness and longevity which translate to increased productivity in the context of in Zimbabwe Stock Exchange-listed Companies. In this background, Zimbabwe Workplace HIV and AIDS programmes are generally considered to be fragile, fragmented, under-developed, weak and unsustainable in both design and management by a wide range of stakeholders despite close to two decades of implementation since promulgation and establishment. The study tries to identify key determinants of workplace HIV and AIDS program development in Harare, assesses the current state of workplace HIV and AIDS newlineprogramme development in Harare, tries to establish the significance of senior newlinemanagement commitment on workplace HIV programme development, ascertains the newlinerelationship between having a Comprehensive Staff Welfare Program (CSWP) and workplace HIV and AIDS program development and evaluates the extent to which companies comply with workplace HIV program development standards. The study was conducted using mixed methods and data was collected using a survey questionnaire and focus group discussions. Based on the study it was found that the general state of the Workplace HIV and AIDS Programme Development is in a state newlineof serious underdevelopment.