Are Recent Segment Disclosures of Indian Firms Useful? An Empirical Investigation

The ultimate objective of the financial statement is the give reliable information, which is to be relevant and therefore useful in economic decisions making. Thus a company which operates in different industrial sectors and geographical areas need to provide information about its various segments and the relative important of each in order to understand the company, the economic environment in which it operates and the development of the situation of the company. Earlier empirical studies carried out in developed countries have documented that disaggregated data published together with the annual report enable analysts, investors and other user groups of company reports to understand better the situation of a firm and to make predictions regarding the companies future profitability with greater accuracy and greater confidence.The results have implications for the investors in Indian stocks, financial analysts and other regulatory bodies such as Institute of Chartered Accountants of India (ICAI), Securities and Exchange Board of India (SEBI), Ministry of Finance (MoF) and Department of Company Affairs (DCA).segment disclosures, Indian financial reporting, segment reporting, AS-17

Systematic Review: Challenges in Teaching Writing Skills for Upper Secondary in ESL Classrooms and Suggestions to overcome them

This paper presents a systematic review of relevant published studies on challenges in teaching writing skills for upper secondary in ESL classrooms and solutions to overcome them from year 2012-2020. This systematic review attempts to address two research questions ; i.e. what are the writing challenges of the students and what are the solutions to overcome writing challenges faced by ESL students. 12 single studies and 2 systematic reviews were systematically reviewed and revealed that the most challenges encountered by students in writing are word choice, vocabulary, grammar and poor organisation of ideas. The findings also shed some lights on solutions to overcome the challenges from teachers’ and students’ perspective. Teachers should act as a guidance by providing sample essays, giving feedbacks and choose suitable approach by identifying students’ needs. Meanwhile the students should read more to generate ideas and improve their vocabulary and grammar knowledge

Housing Finance System in India and China - An Exploratory Investigation

The current work aims at investigating the Housing Finance System in India and china with the follwoing major objectives. (i) To study the structural characteristics of housing finance system such as housing market and housing finance, borrowing contract types, lending and funding and regulations across the countries. (ii) To compare and contrast the evolution and recent trends in housing finance system in India and China. (iii) To assess the potential risk implications including the default, recovery, non-performing advances in this sector, the reasons and the recovery

Housing Finance System in India and China - An Exploratory Investigation

The current work aims at investigating the Housing Finance System in India and china with the follwoing major objectives. (i) To study the structural characteristics of housing finance system such as housing market and housing finance, borrowing contract types, lending and funding and regulations across the countries. (ii) To compare and contrast the evolution and recent trends in housing finance system in India and China. (iii) To assess the potential risk implications including the default, recovery, non-performing advances in this sector, the reasons and the recovery

A Reduced Switch Asymmetric Multilevel Inverter Topology Using Unipolar Pulse Width Modulation Strategies for Photovoltaic Application

A new design of multilevel inverter configuration is proposed for reducing the component count and improving the quality of waveform in a photovoltaic system. The proposed configuration operates at the binary asymmetric condition for generating the large amount output voltage level with small amount harmonic distortion. Unipolar trapezoidal reference with triangular carriers is used for generating the desired switching pulses to generate the required output voltage level. The proposed configuration requires eight unipolar switches for generating the 31-level output voltage level with total harmonic distortion of 3.18% without using any filters. The value of %total harmonic distortion (THD) satisfies the IEEE 519 harmonic standard. Separate DC sources of proposed configuration are replaced by the array of photovoltaic panels for testing the configuration with the renewable energy source. The proposed configuration is tested with an experimental setup for proving the operation of it. Selected simulation and experimental results are shown for the verification of proposed configuration ability

Simulation of various DC-DC converters for photovoltaic system

This work explains the comparison of various dc-dc converters for photovoltaic systems. In recent day insufficient energy and continues increasing in fuel cost, exploration on renewable energy system becomes more essential. For high and medium power applications, high input source from renewable systems like photovoltaic and wind energy system turn into difficult one, which leads to increase of cost for installation process. So the generated voltage from PV system is boosted with help various boost converter depends on the applications. Here the various converters are like boost converter, buck converter, buck-boost converter, cuk converter, sepic converter and zeta converter are analysed for photovoltaic system, which are verified using matlab / simulink

Simulation of 3-phase matrix converter using space vector modulation

This paper illustrates the simulation of 3-phase matrix converter using Space Vector Modulation (SVM). Variable AC output voltage engendered using matrix converter with bidirectional power switches controlled by appropriate switching pulse. The conventional PWM converter engenders switching common mode voltage across the load system terminals, which cause to common mode current and its leads to bearing failure in load drive. These problems can be rectified using SVM and which minimize the effect on the harmonic fluctuation in AC output voltage and stress on the power switch is reduced using bidirectional switch for proposed 3-phase matrix converter. The simulation results have been presented to validate the proposed system using matlab / simulink

Accelerated Short-Term Techniques to Evaluate Corrosion in TiC Reinforced AA6063 Composites

AA6063-TiC composites have several weight percentages up to 9 wt. % were fabricated by using stir casting route method. The effects of the weight percentage of TiC particles on the microstructures and corrosion behavior of AA6063-TiC composites were studied. The results revealed that the AA6063-TiC composites exhibited higher density than the AA6063 matrix. The accelerated corrosion tests of AA6063-TiC composites in 3.5 wt. % NaCl aqueous solution at room temperature, the AA6063-TiC composites have better corrosion resistance than the AA6063 matrix. Increasing the weight percentage of the TiC particles to reduces the corrosion rate of the AA6063-TiC composites. In this process corrosion rate of 0.4402 mm/year for AA6063 matrix, 0.3891 mm/year for 3 wt. % , 0.3568 mm/year for 6 wt. % and 0.3062 mm/year for 9 wt. % of TiC particles respectively. The poor corrosion resistance of the composites can be attributed to the galvanic effects between the AA6063 matrix and TiC reinforcement

Vermi degradation of different dietary supplements mediated on the reproduction and metabolic profile of earthworm Eudrilus eugeniae

Earthworm growth and reproduction is influenced by the environmental variables such as temperature, moisture, substrate and nutrient content in vermibed materials. By using different kind of dietary supplements with the conventional vermibed materials raise the development and reproductive potential of the earthworm Eudrilus eugeniae. The current study evaluated on particular periods such as 10th, 45th, and 90th day in vermibins with dietary supplements in the ratio of 1:1 the 50% Ficus religiosa leaf litters + 50% cow dung (T1); 50% Lawsonia inermis leaf litters + 50% cow dung (T2); 50% sugarcane bagasse + 50% cow dung (T3) was used and 100% cow dung serves as control (C). Among these vermibins, T3 vermibin treated earthworms had the highest growth, reproduction, highest sperm count in the seminal vesicle, hatching success, and also increased the metabolic profile of earthworms such as protein, carbohydrate, and lipids in tissues and seminal vesicle. Compared to the other nutritional supplements, the present study result revealed that cow dung and sugarcane bagasse together have a significant positive impact on earthworm growth and reproduction. This study emphasized on the enhancement of the reproductive capacity of the earthworm Eudrilus eugeniae by incorporating different dietary supplements with the traditional vermicomposting methods. This also helps to analyse the influence of the metabolic profile in the growth and development and even on the reproductive index of the earthworm which is been observed on three different period: 10th, 45th and 90th day of experimentation. In the current research multi output can be ensured by integrating with production of crops, vermicompost, earthworm growth and waste management. This present study also represents that the open dumping of such a huge quantity of dung materials and plant and animal wastes will create environmental pollution and benefits for soil fertility improvement

Identification of microRNAs from Atlantic salmon macrophages upon Aeromonas salmonicida infection

Computational approach was used in to identify potent macrophage specific miRNAs involved in basic biological process of Salmo salar. Analysis of 1119 ESTs from macrophages of Atlantic salmon (Salmo salar) infected with Aeromonas salmonicida revealed expression of 3 miRNAs. Phylogenetic analysis of both the pre-miRNA sequence revealed its evolutionarily conserved nature among various species. Identified targets of the predicted miRNAs revealed the role of miRNA in pathogenesis, stress response and allosteric exchange of histones. Further detailed studies of these miRNAs will help in revealing its function in different biological process necessary for the action of macrophages upon pathogen infection