Search

The transformation of the economy from a production-based economy to a knowledge economy has increased the relevance of Intellectual Capital (IC). With the emergence of the Integrated reporting framework, the corporates have started reporting intellectual capital in annual reports, business responsibility reports.The present study aims to examine the relationship between the IC disclosure (ICD) and variables like Firm Size, Leverage, and Company Profitability. To find the relationship, a sample of 30 Bombay stock exchange-listed non-financial firms have been taken into consideration for three years, 2018–2020.he study concludes that firm size positively impacts the disclosure of IC. It can be inferred that the medium and small firms will not disclose much information related to Intellectual capital than large corporations. However, leverage negatively affects the disclosure of IC. It is rightly supported as higher the leverage; low disclosure will be there as investors wouldn’t be willing to invest in the organization. To attract investments, organizations wouldn’t disclosure the debt level. There is no influence of profitability on the ICD. The authors believe that the government should spread awareness about the disclosure of Intellectual Capital at the macro level and train the employees and management at all levels and sizes to increase the disclosure level.

Intellectual capital is becoming increasingly important in financial decisions made by managers in the information-based environment. However, only a small portion of a company’s total assets is represented by intangible assets (such as concessions, licenses, patents, and trademarks). The current research investigates the relationship between an organization’s Intellectual capital and its health. A new model — Modified Extended Value-added Intellectual Capital Coefficient — was also proposed. The findings were compared with the two existing models, namely, Value Added Intellectual Coefficient and Modified Value Added Intellectual Coefficient. Panel data regression is used to assess the performance of 25 Indian pharmaceutical and drug companies throughout the period 2010–2019. Human capital efficiency, structural capital efficiency, and relational capital efficiency have been proven to have a substantial positive correlation with return on assets (ROA). In addition, a negative yet significant link exists between organizational capital efficiency and a company’s profitability. Under the Value Added Intellectual Coefficient, human capital and structural capital efficiency do not affect the market value to book value. The market value-to-book value, on the other hand, is positively impacted by capital employed efficiency.

The Indian government devised a flexible method to modify the performance of public sector firms through disinvestment in the 1990s to boost commercial strength and bridge the budget deficit. The disinvestment policy intends to reduce the government’s involvement in the country’s economic activities to encourage the private sector. The research aims to empirically examine the financial and operating performance of thirty-two Central public sector enterprises (CPSEs) in India. Further, the paper intends to study the other firm factors that influence the performance parameters. The Wilcoxon signed-rank test and random panel regression model are the methods employed to analyze the data statistically. The results show that the profitability of disinvestment has not brought significantly much improvement post-privatization in PSEs. In contrast, the productivity of employees has improved. Dividend payout ratio and no. of employees have shown improvement after five years of disinvestment, and leverage has insignificantly declined. In addition, state ownership shows a significant negative relationship with the performance variables. It implies that higher the equity shareholding of the government (state ownership) in the CPSEs, would negatively hamper the performance of firms. On the other hand, GDP and firm size are positively affecting the profitability and productivity of employees. The study concludes that the government is required to bring down the equity shareholdings in CPSEs, directing more efforts towards strategic disinvestment. Government should choose strategic disinvestment rather than partial and small-scale disinvestment because neither will offer good results. The decline in leverage shows the availability of cheaper sources of finance. Furthermore, it has been suggested that government interference in operational and administrative functions should be given the least priority.

Bluetongue (BT) is an infectious viral disease which affects a wide range of ruminants and was first reported in India in 1964. In view of the absence of comprehensive information on the BT status in India, this study presents the seroprevalence on BT in farm animals of India based-on a systematic review and meta-analysis. A systematic review was conducted to identify the published articles (2001–2018) reporting the seroprevalence of BT in sheep, goats, cattle, buffalo, camels, and Mithun (Bos frontalis) from India. From 409 research articles, 71 fulfilled the inclusion criteria and meta-analysis for proportions was carried out targeting the eligible studies. From these, 144 strata level data were extracted with a sample size of 14048 sheep, 14696 goats, 5218 cattle, 2653 buffaloes, 2062 camels, and 222 Mithun. Overall, the analyses showed that the BT seroprevalence of 43% (95% CI: 38–49%) in goats, 39% (95% CI: 33–46%) in sheep, 38% (95% CI: 25–45%) in cattle, 34% (95% CI: 20–51%) in buffaloes, 16% (95% CI: 10–22%) in camels, and 66% (95% CI: 17–95%) in Mithun. Furthermore, the meta-regression analysis suggested that serological tests, geographical region, and sample size were the prime moderators. Meta-analytic study indicates the BT seropositivity in 25.35 million sheep (95% CI: 21.5–29.9), 58 million goats (95% CI: 51.3–66.2), 66.8 million cattle (95% CI: 47.7–86), 37.0 million buffaloes (95% CI: 21.7–55.4), 0.06 million camels (95% CI: 0.04–0.09), and 0.19 million Mithun (95% CI: 0.05–0.28). The findings highlight the variation of BT seropositivity in different geographical regions of India.

Left-over crop residue on the surface is a measure of tillage intensity and soil management, and is an integral part of the conservation agriculture practice. Remote sensing can be successfully used to monitor the large area crop residue cover which is otherwise difficult through the conventional way, provided the spectrally similar crop residues and soil can be suitably differentiated. Hyperspectral reflectance (350–2500 nm) of various quantities of crop residue cover over red soil was measured with varying moisture contents in the residue. A broad spectrum near 2100 mm was identified for dry residue, which was not recorded in soil spectra. This could possibly be linked to the cellulose-lignin content. The cellulose absorption index (CAI) was evaluated for crop residue cover with moderate to good correlations, with strong dependency on the residue water content. A few narrow bands were identified to characterize both the cellulose-lignin (i.e. the CAI) and the water content, and could be incorporated in on-board multispectral sensors for regional estimation of crop residue over the soil surface.

Abstract Thirteen fungal isolates, having characteristics similar to Beauveria bassiana, were isolated from field soils of Punjab, India, on Beauveria-specific selective medium (BS medium). Molecular screening of the B. bassiana isolates, using PCR amplification with B. bassiana-specific primer and nucleotide sequence analysis of ITS region, confirmed only three isolates as B. bassiana (now named as BbR1, BbR2, and BbR3) along with MTCC 2028 reference isolate. Comparative RAPD-PCR amplification with ten different RAPD primers showed that all the three isolates were closely related. Genetic relatedness dendrogram developed, using RAPD-PCR data by UPGMA, measured the quantitative description of genetic diversity and showed that the standard isolate MTCC2028 was 58% similar to new isolates. B. bassiana isolates achieved their maximum growth during the optimum incubation period of 7 days. Significant mortality rates of the tobacco caterpillar, Spodoptera litura (Fabricius) (Lepidoptera: Noctuidae), were recorded at all the tested concentrations of conidial suspensions (103 to 107 conidia ml−1) of B. bassiana. BbR2 was found to be the most potential local isolate, causing the maximum mortality (83.33%) of S. litura, with LC50 value of 935.663 conidia ml−1, followed by BbR3 (74.33%), BbR1 (72.22%), and BbM1 (67.12%) isolates.

Aim: The aim of the present study was to investigate the molecular etiopathology of occurrence of reproductive diseases in female goats. Reproductive diseases in goats account for major economic losses to goat farmers in terms of valuable loss of offspring and animal productivity. Materials and Methods: A total of 660 female genitalia were examined for pathological conditions (macroscopic and microscopic lesions). The etiopathological study was carried out for the presence of pathogenic organisms such as Brucella, Chlamydia, and Campylobacter in the uterus and ovary. Based on the microscopic lesions, suspected samples were subjected to diagnostic polymerase chain reaction (PCR) for various etiological agents employing 16srRNA genus specific primers for Campylobacter and Chlamydophila and OMP31 gene-based PCR for Brucella melitensis and nested PCR using ITS-1 gene primers for Toxoplasma gondii. For Brucella suspected samples, immunohistochemistry (IHC) was also performed. Results: In studied female genitalia, 108 (16.30%) showed gross abnormalities with overall 23.32% occurrence of pathological conditions (macroscopic and microscopic lesions). Pathological involvement of the uterus was the highest 68 (62.96%), followed by the ovaries 27 (25%) and other organs. Major uterine condition observed was endometritis (5.60%). In uterine infections, 35 (5.30%) samples were found positive for Campylobacter spp., 12 (1.81%) samples for B. melitensis, and 3 (0.45%) samples were positive for Chlamydophila spp. Among the samples positive for B. melitensis by PCR, 3 were found positive by IHC also. Corynebacterium ovis was detected by PCR using specific primers in a case of hydrosalpinx. It was concluded that many pathological lesions in female genitalia of functional significance play a major role in infertility in goats. Conclusion: The present study concluded that many pathological lesions in female genitalia of functional significance play a major role in infertility in goats.

Fertilizer plant waste carbon slurry has been investigated after some processing as an adsorbent for the removal of dyes and phenols using columns. The results show that the carbonaceous adsorbent prepared from carbon slurry being porous and having appreciable surface area (380 m2/g) can remove dyes both cationic (meldola blue, methylene blue, chrysoidine G, crystal violet) as well as anionic (ethyl orange, metanil yellow, acid blue 113), and phenols (phenol, 2-chlorophenol, 4-chlorophenol and 2,4-dichlorophenol) fruitfully from water. The column type continuous flow operations were used to obtain the breakthrough curves. The breakthrough capacity, exhaustion capacity and degree of column utilization were evaluated from the plots. The results shows that the degree of column utilization for dyes lies in the range 60 to 76% while for phenols was in the range 53-58%. The exhaustion capacities were quite high as compared to the breakthrough capacities and were found to be 217, 211, 104, 126, 233, 248, 267 mg/g for meldola blue, crystal violet, chrysoidine G, methylene blue, ethyl orange, metanil yellow, acid blue 113, respectively and 25.6, 72.2, 82.2 and 197.3 mg/g for phenol, 2-chlorophenol, 4-chlorophenol and 2,4-dichlorophenol, respectively

Water plays a vital and essential role in our ecosystem. This natural resource is becoming scarce, making its availability a major social and economic concern. Use of a large variety of synthetic dyes in textile industries has raised an hazardous environmental alert. About 17 - 20% of freshwater pollution is caused by textile effluents. These effluents are recalcitrant to biodegradation and cause acute toxicity to the receiving water bodies, as these comprised of various types of toxic dyes, which are difficult to remove. Decolorisation of textile wastewater is therefore important before releasing it into the nearby local waterways. It therefore becomes essential to degrade the toxic chemicals of textile wastewater, so as to avoid the hazardous environmental effects. Several treatment methods have been employed to embark upon the problem of dye removal but degradation becomes further more difficult for effluents containing dye matrix. The review study has been an attempt to present the different diversified attempts used for decolorisation of a mixture of dyes.

An analytical theory is developed that obtains Horton laws for six hydraulic–geometric (H–G) variables (stream discharge Q, width W, depth D, velocity U, slope S, and friction n') in self-similar Tokunaga networks in the limit of a large network order. The theory uses several disjoint theoretical concepts like Horton laws of stream numbers and areas as asymptotic relations in Tokunaga networks, dimensional analysis, the Buckingham Pi theorem, asymptotic self-similarity of the first kind, or SS-1, and asymptotic self-similarity of the second kind, or SS-2. A self-contained review of these concepts, with examples, is given as "methods". The H–G data sets in channel networks from three published studies and one unpublished study are summarized to test theoretical predictions. The theory builds on six independent dimensionless river-basin numbers. A mass conservation equation in terms of Horton bifurcation and discharge ratios in Tokunaga networks is derived. Assuming that the H–G variables are homogeneous and self-similar functions of stream discharge, it is shown that the functions are of a power law form. SS-1 is applied to predict the Horton laws for width, depth and velocity as asymptotic relationships. Exponents of width and the Reynolds number are predicted and tested against three field data sets. One basin shows deviations from theoretical predictions. Tentatively assuming that SS-1 is valid for slope, depth and velocity, corresponding Horton laws and the H–G exponents are derived. Our predictions of the exponents are the same as those previously predicted for the optimal channel network (OCN) model. In direct contrast to our work, the OCN model does not consider Horton laws for the H–G variables, and uses optimality assumptions. The predicted exponents deviate substantially from the values obtained from three field studies, which suggests that H–G in networks does not obey SS-1. It fails because slope, a dimensionless river-basin number, goes to 0 as network order increases, but, it cannot be eliminated from the asymptotic limit. Therefore, a generalization of SS-1, based on SS-2, is considered. It introduces two anomalous scaling exponents as free parameters, which enables us to show the existence of Horton laws for channel depth, velocity, slope and Manning friction. These two exponents are not predicted here. Instead, we used the observed exponents of depth and slope to predict the Manning friction exponent and to test it against field exponents from three studies. The same basin mentioned above shows some deviation from the theoretical prediction. A physical reason for this deviation is given, which identifies an important topic for research. Finally, we briefly sketch how the two anomalous scaling exponents could be estimated from the transport of suspended sediment load and the bed load. Statistical variability in the Horton laws for the H–G variables is also discussed. Both are important open problems for future research.

We hypothesize that total hillslope water loss for a rainfall–runoff event is inversely related to a function of a lognormal random variable, based on basin- and point-scale observations taken from the 21 km2 Goodwin Creek Experimental Watershed (GCEW) in Mississippi, USA. A top-down approach is used to develop a new runoff generation model both to test our physical-statistical hypothesis and to provide a method of generating ensembles of runoff from a large number of hillslopes in a basin. The model is based on the assumption that the probability distributions of a runoff/loss ratio have a space–time rescaling property. We test this assumption using streamflow and rainfall data from GCEW. For over 100 rainfall–runoff events, we find that the spatial probability distributions of a runoff/loss ratio can be rescaled to a new distribution that is common to all events. We interpret random within-event differences in runoff/loss ratios in the model to arise from soil moisture spatial variability. Observations of water loss during events in GCEW support this interpretation. Our model preserves water balance in a mean statistical sense and supports our hypothesis. As an example, we use the model to generate ensembles of runoff at a large number of hillslopes for a rainfall–runoff event in GCEW.

In this paper, we present generalized identities involving common factors of generalized Fibonacci, Jacobsthal and jacobsthal-Lucas numbers. Binet’s formula will employ to obtain the identities.

In this paper, acoustic echo cancellation with doubletalk detection system is implemented for a hand-free telecommunication system using Matlab. Here adaptive noise canceller with blind source separation (ANC-BSS) system is proposed to remove both background noise and far-end speaker echo signal in presence of double-talk. During the absence of double-talk, far-end speaker echo signal is cancelled by adaptive echo canceller. Both adaptive noise canceller and adaptive echo canceller are implemented using LMS, NLMS, VSLMS and VSNLMS algorithms. The normalized cross-correlation method is used for double-talk detection. VSNLMS has shown its superiority over all other algorithms both for double-talk and in absence of double-talk. During the absence of double-talk it shows its superiority in terms of increment in ERLE and decrement in misalignment. In presence of double-talk, it shows improvement in SNR of near-end speaker signal.

A methodology is presented to understand the role of the statistical self-similar topology of real river networks on scaling, or power law, in peak flows for rainfall-runoff events. We created Monte Carlo generated sets of ensembles of 1000 random self-similar networks (RSNs) with geometrically distributed interior and exterior generators having parameters pi and pe, respectively. The parameter values were chosen to replicate the observed topology of real river networks. We calculated flow hydrographs in each of these networks by numerically solving the link-based mass and momentum conservation equation under the assumption of constant flow velocity. From these simulated RSNs and hydrographs, the scaling exponents β and φ characterizing power laws with respect to drainage area, and corresponding to the width functions and flow hydrographs respectively, were estimated. We found that, in general, φ > β, which supports a similar finding first reported for simulations in the river network of the Walnut Gulch basin, Arizona. Theoretical estimation of β and φ in RSNs is a complex open problem. Therefore, using results for a simpler problem associated with the expected width function and expected hydrograph for an ensemble of RSNs, we give heuristic arguments for theoretical derivations of the scaling exponents β(E) and φ(E) that depend on the Horton ratios for stream lengths and areas. These ratios in turn have a known dependence on the parameters of the geometric distributions of RSN generators. Good agreement was found between the analytically conjectured values of β(E) and φ(E) and the values estimated by the simulated ensembles of RSNs and hydrographs. The independence of the scaling exponents φ(E) and φ with respect to the value of flow velocity and runoff intensity implies an interesting connection between unit hydrograph theory and flow dynamics. Our results provide a reference framework to study scaling exponents under more complex scenarios of flow dynamics and runoff generation processes using ensembles of RSNs.

We present the construction of a dynamic area fraction model (DAFM), representing a new class of models for an earth-like planet. The model presented here has no spatial dimensions, but contains coupled parameterizations for all the major components of the hydrological cycle involving liquid, solid and vapor phases. We investigate the nature of feedback processes with this model in regulating Earth's climate as a highly nonlinear coupled system. The model includes solar radiation, evapotranspiration from dynamically competing trees and grasses, an ocean, an ice cap, precipitation, dynamic clouds, and a static carbon greenhouse effect. This model therefore shares some of the characteristics of an Earth System Model of Intermediate complexity. We perform two experiments with this model to determine the potential effects of positive and negative feedbacks due to a dynamic hydrological cycle, and due to the relative distribution of trees and grasses, in regulating global mean temperature. In the first experiment, we vary the intensity of insolation on the model's surface both with and without an active (fully coupled) water cycle. In the second, we test the strength of feedbacks with biota in a fully coupled model by varying the optimal growing temperature for our two plant species (trees and grasses). We find that the negative feedbacks associated with the water cycle are far more powerful than those associated with the biota, but that the biota still play a significant role in shaping the model climate. third experiment, we vary the heat and moisture transport coefficient in an attempt to represent changing atmospheric circulations.

PVC based membranes of disodium salt of porphyrin 3,7,12,17-tetramethyl-8, 13-divinyl 2,18-porphine dipropionic acid (I) as ionophore with sodium tetra phenyl borate (NaTPB) as anion excluder and dibutyl phthalate (DBP), dioctyl phthalate (DOP), dibutyl butyl phosphonate (DBBP), tris(2- ethyl hexyl)phosphate (TEP), tri-n-butylphosphate (TBP) and 1- chloronaphthalene (CN) as plasticizing solvent mediators were prepared and constructed for determination of Zn(II). The PVC based membrane of (I) with DBBP as plasticizer and having anion excluder, NaTPB in the ratio PVC: I: NaTPB: DBBP (150: 10: 2: 200) gave the best results in terms of working concentration range (1.3×10-5-1.0 ×10-1M) with a Nernstian slope (30.0 mV/decade of activity). The useful pH range of the sensor is 3.0 –7.4, beyond which a drift in potential was observed. The response time of the sensor is 10s and the lifetime was about 2 months during which it could be used without any measurable divergence. It had good stability and reproducibility. The membrane worked satisfactorily in non-aqueous medium up to 40% (v/v) non-aqueous content. The selectivity coefficient values indicate that the electrode is highly selective for Zn2+ over a number of other cations except Na+ and Cd2+. Although Na+ and Cd2+ are likely to cause some interference, they would not interfere if present at the concentrations < 1 ×10-5 and < 5 ×10-5 M, respectively. The electrode has been used as an indicator electrode to determine the end point in the potentiometric titration of Zn2+ with EDTA.

Over the last two decades, concepts of scale invariance have come to the fore in both modeling and data analysis in hydrological precipitation research. With the advent of the use of the multiplicative random cascade model, these concepts have become increasingly more important. However, unifying this statistical view of the phenomenon with the physics of rainfall has proven to be a rather nontrivial task. In this paper, we present a simple model, developed entirely from qualitative physical arguments, without invoking any statistical assumptions, to represent tropical atmospheric convection over the ocean. The model is analyzed numerically. It shows that the data from the model rainfall look very spiky, as if generated from a random field model. They look qualitatively similar to real rainfall data sets from Global Atmospheric Research Program (GARP) Atlantic Tropical Experiment (GATE). A critical point is found in a model parameter corresponding to the Convective Inhibition (CIN), at which rainfall changes abruptly from non-zero to a uniform zero value over the entire domain. Near the critical value of this parameter, the model rainfall field exhibits multifractal scaling determined from a fractional wetted area analysis and a moment scaling analysis. It therefore must exhibit long-range spatial correlations at this point, a situation qualitatively similar to that shown by multiplicative random cascade models and GATE rainfall data sets analyzed previously (Over and Gupta, 1994; Over, 1995). However, the scaling exponents associated with the model data are different from those estimated with real data. This comparison identifies a new theoretical framework for testing diverse physical hypotheses governing rainfall based in empirically observed scaling statistics.

Objective. The adverse role of dyslipidemia in predicting cardiovascular outcomes has not been elucidated extensively among type 1 diabetics in the literature. Methods. We assessed dyslipidemia and its correlation to other cardiac risk factors in adolescents with type 1 diabetes. Total thirty type 1 adolescent diabetics were evaluated for their metabolic profile, including serum lipids and echocardiography was performed. Results. The average age of the cohort was 14.3 ± 3.09 yr with disease duration of 5.35 ± 2.94 yr. The mean HbA1C was 8.01%. The mean serum cholesterol, LDL, HDL, and triglyceride were normal. Serum cholesterol was high in patients with longer disease duration (P=0.011, r=0.41), high systolic blood pressure (P=0.04, r=0.32), and elevated HbA1C > 8% (P=0.038, r=0.33). Higher lipid values were associated with poorer carotid artery distensibility (P>0.05) and higher carotid artery intimomedial thickness (cIMT) (P