Application of target costing and performance analysis : evidence from Indian automobile industry

Purpose: The manufacturing companies must keep attention over challenges and for the moment of adopt technology and practices instead of observation of competition amongst competitor companies.To create automobile business successful in India, companies are essential to adopt better cost accounting techniques to minimize cost of products and service costs. -- Design/methodology/approach: This research investigates the application procedure of Target Costing (TC) in automobile companies in India. This study employed Target Costing as a dependent variable while Profitability; Growth; Net Tangibility Assets (NTA); EPS and Firm Size are independent variables. The study adopted convenience sample of top ten automobile companies listed on BSE of India and panel data has covered from 2014-15 to 2018-19 years. Data was analyzed through using statistical techniques of descriptive statistical analysis, Pearson’s Correlation, Simple Regression and Multiple Regression analysis and using the SPSS. -- Findings: The result of the target costing impact on profitability has reported by Pearson’s correlation result shown a negative relationship. Similarly, Target costing impact on Return on sales examined by simple regression analysis and revealed that there is positive correlation. Finally, Target costing impact on financial performance examined by multiple regression results revealed that there is positive correlation with Revenue from Operation; Profitability; Return on Sales (ROS) and Growth, while negative correlation revealed by Margin from Operation; ROA; Net Tangibility Assets(NTA); EPS and Firm Size. -- Originality/value: Target Costing has been identified as a popular technique to accomplish automobile company’s goals. Target costing consist exclusive approach to decide target price for the product and services. Target Costing ensure that new product price would be competitive in the market with substantial quality of products and services. This research investigates the application procedure of Target Costing (TC) and examined financial performance of Indian Automobile companies.peer-reviewe

Behavioral Aspects of IT Employees towards Problems and Prospects of Activity Based Costing (ABC)

Activity Based Costing (ABC) is a new variant in cost management practices emerged in 1980’s, which caters to the needs of organizations in effective control and monitoring cost and better management of profitability. The success of ABC duly depends on articulation of implementation of ABC and the outcome of Activity Based Cost and Management (ABCM). Though employees experience a positive outcome, it is beyond doubt that they can support the ABC rather resisting the same. The main objective of this paper is to examine the perception of IT companies’ employees’ towards implementation of Activity-Based Costing(ABC). A normative list of benefits concerning the ability of ABC systems to redirect the behavior of individuals was abstracted from the interviews opinion and compared to the perceived benefits gathered from interviews with firm employees. This will permit IT Companies and provides relevant information that will enable them to make better decisions with regard to measure the successful implementation of ABC in IT Companies

Effects of fentanyl on isobaric ropivacaine in subarachnoid anaesthesia for lower abdominal and lower extremity surgeries

Background:The addition of fentanyl to ropivacaine has shown to improve the quality of analgesia without compromising its benefits such as early mobilization and early voiding. This study evaluated the effects of adding fentanyl 25 mcg to isobaric ropivacaine 0.75% for spinal anaesthesia with regards to the onset of sensory block, maximum sensory level reached and the time to achieve it, time to two dermatome segment regression, onset of motor block, time for maximum motor blockade, duration of motor block, hemodynamic parameters and incidence of side effects.Methods: Hundred patients, male and female, ASA I or ASA II, aged 18 to 65 years scheduled for elective lower abdominal and lower extremity surgeries were randomized into two groups. Group R (control group) received 0.75% isobaric ropivacaine 22.5 mg (3 ml) and Group RF (study group) received 0.75% isobaric ropivacaine 22.5 mg (3 ml) and 25 mcg of fentanyl (0.5 ml). Intra operatively, sensory blockade was assessed by pin-prick method and motor parameters were assessed by modified Bromage scale at different time intervals. Haemodynamic parameters were monitored and side effects were also recordedResults: Both groups were comparable with respect to age, height, weight and duration of surgery. There was no significant difference in hemodynamics, onset of sensory and motor block, peak level of block, recovery from motor block, return of micturition and incidence of side effects with the addition of fentanyl to ropivacaine. There was a significant prolongation of the duration of sensory block (250.8±20.7 VS 362.1±15.1* min) and postoperative analgesia (320.56+15.32 VS462.41±38.42 *min) in Group RF (P < 0.001).Conclusions: It was concluded that the addition of 25 mcg fentanyl to 22.5mg of 0.75% isobaric ropivacaine for spinal anaesthesia significantly increases the duration of sensory block and decreases the rescue of analgesia with better hemodynamic stability, early recovery and mobilization.

Distribution system reliability with distributed generation based on customer scattering

This paper presents the reliability improvement with effect of customer scattering on distribution system with Distributed Generation (DG). The test system is studied in six different cases based on different customer scattering patterns. Each customer scattering case is analyzed for finding the reliability indices of the distribution system without DG, and with installation of DG at various locations along the feeder. In addition, the algorithm for assessment of average restoration time of load point is presented when DG is installed. The proposed algorithm is tested on a simple system consists of nine load points. The reliability improvement is measured by reliability indices that include SAIFI, SAIDI, CAIDI, ENS and AENS. On the other hand it provides some useful conclusions such as the customer scattering and restoration time effect the optimal location of DG in terms of system reliability

BIOINFORMATICS APPROACH ON ACTION AND MECHANISM OF BROMELAIN IN HEPATOCELLULAR CARCINOMA

Objective: The objective of the study was to understand biomolecular interactions of Bromelain and its networking with p53 and β-catenin by a computational method of analysis in Hepatocellular carcinoma (HCC) condition. Methodology: The protein interaction partners for p53 and β-catenin involved in the progression of HCC were collected from National Center for Biotechnology Information. We collected data points and standardized the data points for our data analysis from the public database. We used Cytoscape 3.8.2 version plug-in for constructing a Protein-Protein interaction network. We constructed a pathway network using Biorender.com. Results: The protein interactions concerning p53 and β-catenin are identified and a network is constructed. A total of 18 and 34 nodes were identified which are involved in down-regulation and up-regulation of β-catenin and a total of 30 and 27 nodes for homosapiens are identified which are involved in the downregulation and upregulation of the p53 gene. We identified different pathways which trigger and impact the p53 and Wnt/β- catenin signaling pathways as potential target sites for Bromelain to arrest the progression of cancer Conclusion: In conclusion, our in silico studies anti-cancer activity of Bromelain in HCC relating its effect on apoptosis, cell differentiation, mesenchymal transition, p53 signaling, and Wnt/β-catenin signaling pathways

Biodiversity of Insect Pests in The Agroecosystems of Maize (Zea Mays L.) In Telangana State, India

The study was conducted at maize/ corn crop fields in Nalgonda, Warangal, and Ranga Reddy, erstwhile districts of Telangana state, India, during the 2021–22 Kharif and Rabi seasons. Main objective of the study is to investigate Biodiversity of insect pests in the agroecosystems of maize (Zea mays L.) in Telangana state, India. Sweep net and hand-picking methods were used to collect insect pests on maize/ corn fields. sixteen insect pest’s species were observed, belonging to Coleoptera, Diptera, Hemiptera, Lepidoptera, and Orthoptera orders in the class Insecta of the Arthropoda phylum of the Kingdom Animalia. The order Lepidoptera represented the highest number of eight species followed by Hemiptera three species, Coleoptera two species, Orthoptera two species and Diptera one species. The family Noctuidae of lepidoptera was the richest with eight species followed by Acrididae of Orthoptera with two species, Chrysomelidae of Coleoptera with one species, Scarabaeidae of Coleoptera with one species, Muscidae of Diptera with one species, Aphididae of Hemiptera with one species, Lophopidae of Hemiptera with one species, and Derbidae of Hemiptera with one species on maize/ corn crop fields. Ecological indices of insect pest’s species i.e., Species diversity (Shannon-Wiener Index), Species richness (Margalefs Index) and Species evenness (Pielou Evenness Index) were calculated

Synthesis of Glycoprotein Inhibitory Agents Sinuxylamide A-E

Synthesis of natural products Sinuxylamides A-E has been accomplished. The synthesis started from commercially available, L-Tyrosine. The key reactions in the synthesis are amide formation, Mitsunobu etherification and ester hydrolysis

DESIGN AND FE ANALYSIS OF DIESEL ENGINE PISTON

Piston is a component of reciprocating motors, reciprocating pumps, gas compressors and pneumatic cylinders, among other similar mechanisms. It is a moving component that is enclosed by a cylinder and is made of rigid gas piston rings. The piston converts the energy of the growing gases into mechanical energy. Drive the plunger in a cylinder liner or sleeve. Pistons are usually made of aluminum or cast-iron alloys. The main goal of the project is to design a 1300cc diesel engine piston for two cast iron and aluminum alloys. The relief models of the piston are designed using PRO-E. Designs are assessed by structural and thermal analysis using pressure and temperature respectively. The result is evaluated by determining the voltage, displacement, thermal gradient and thermal flow to determine the best design of the piston. Structural and thermal analysis is performed in ANSYS

INVESTIGATIVE RESULTS ON RECIPROCATING COMPRESSOR TRANS-CRITICAL CO2 REFRIGERATION CYCLE

As an environmentally first rate refrigerant, CO2 has acquired growing interest. Different establishments and businesses have superior CO2 compressors for unique packages. Some small CO2 compressors had been superior in Japan for the use in domestic warmth pump water heater and vehicle air-conditioner. The self-acting valve has a remarkable have an impact at the performance and reliability of the reciprocating compressor. In the trans-crucial CO2 cycle, the huge density and immoderate-strain distinction throughout the valve cause excessive bending and impact pressure within the valve, imparting incredible disturbing situations for a hit valve layout.  In this undertaking, analytical investigations are made to determine the thermodynamic normal performance of the compressor. While various design parameter compressor pace 60m/s, 80m/s, 100m/s and 120m/s, the motion of the release valve within the reciprocating CO2 compressor is measured so as to investigate the most factors that have an impact at the valve dynamics. Three-d model of the valve is completed in Pro/Engineer and CFD assessment and thermal evaluation is finished on the discharge valve in Ansys. Thermal assessment is finished via varying the materials Stainless Steel, En8 Steel and Cast Iron

ENLARGE THE HEAT TRANSFER RATE OF AC EVAPORATOR WITH DIVERSE MATERIALS

The azeotropic combination of R30 &amp; R160 is made with R160 concentrations of zero%, 20%, 40%, 60%, eighty% and a hundred% in R30 and its miles applied in a Refrigeration unit with superb go together with the go with the waft costs via solving the alternative input parameters ordinary. Both the analytical warmth transfer charges and experimental warmness transfer costs at particular go along with the go along with the glide fees are showing identical outcomes with little deviation.  The values are compared to get a smooth photograph of the warmth switch fees at extremely good go with the float prices. In this thesis the evaluation it is recounted that better flow charges of the refrigerant combination increase the warmth switch rates but inside the fee of better art work intake an first rate way to have an impact at the coefficient of overall performance of the refrigerant unit which isn't always beneficial to apply because of the truth the art work usage of the exquisite refrigeration unit ought to be lesser for unit of refrigeration. CFD evaluation to decide the warm temperature switch coefficient, mass go with the float rate, warmth switch charge, pressure drop and tempo at high-quality mass go with the flow prices (1, 1.5 &amp;2kg/s)