Implementing IFRS from the perspective of public sector banks in India

This study examines the perception of Public Sector Banks in India towards the implementation of IFRS.The paper provides insights into the IFRS adoption process based on a questionnaire sent to Public Sector Banks in India in 2015. The 291 responses received indicates: (1) Loan Impairment will affect the bank’s financial performances; (2) transparency of the results of the Banks will be increased; (3) global operations of the Banks will be impacted in positive direction; (4) the accessibility of the Global Capital Market will increase; (5) corporate governance aspect of the banks will increase; (6) the quality of financial information provided to the regulators and shareholders will improve; (7) the comparability aspect of financial statements will increase; (8) market capitalization of banks will improve; (9) the training needs of the staff will increase; (10) the opportunities for the accounting professionals will expand; (11) the flow of FDI in the banking sector will increas

Frequency dependence of dielectric anomaly around Neel temperature in bilayer manganite Pr(Sr0.1Ca0.9)2Mn2O7

A novel frequency dependence of anomaly in dielectric constant versus temperature plot, around the Neel temperature T_N (~150 K), has been observed in a single crystal of bilayer manganite Pr(Sr0.1Ca0.9)2Mn2O7. The anomaly in the permittivity (epsilon'||c) occurs at a temperature T_f which moves within a temperature window (delT_f) of ~40 K around T_N for a frequency range 50 kHz-5 MHz. The capacitive component Cp of the dielectric response exhibits a clear yet broad feature around T_N which establishes the intrinsic capacitive nature of the anomaly.Comment: 15 pages with 4 figures; pdf onl

MRoCS : a new multi-robot communication system based on passive action recognition

Multi-robot search-and-rescue missions often face major challenges in adverse environments due to the limitations of traditional implicit and explicit communication. This paper proposes a novel multi-robot communication system (MRoCS), which uses a passive action recognition technique that overcomes the shortcomings of traditional models. The proposed MRoCS relies on individual motion, by mimicking the waggle dance of honey bees and thus forming and recognising different patterns accordingly. The system was successfully designed and implemented in simulation and with real robots. Experimental results show that, the pattern recognition process successfully reported high sensitivity with good precision in all cases for three different patterns thus corroborating our hypothesis

Evaluation of the Acute Phase Reactants CRP in Unstable Angina Cases

Unstable angina, a syndrome of symptoms caused by ischemia of the heart muscles, is both frightening and disabling and may herald acute myocardial infarction. The immediate precipitating events of the atherosclerotic plaque responsible for that critical degree of ischemia resulting in the syndrome of unstable angina are progression of atherosclerosis platelet aggregation, thrombosis and vasospasm. Acute phase reactants are proteins in the plasma whose levels increase during acute inflammatory states or secondary to certain types of tissue damage. A cross-sectional descriptive study was done in Safdarjung Hospital on 40 subjects and controls to establish the acute phase reactants CRP in unstable angina cases and their relationships. In our study, we found that CRP levels are increased in cases as compared to controls, thus showing a direct correlation

Somatic Mutations Profile of a Young Patient With Metastatic Urothelial Carcinoma Reveals Mutations in Genes Involved in Ion Channels

Background: Urothelial carcinoma is the most common malignancy of the bladder and is primarily considered as a disease of the elderly. Studies that address bladder tumor occurrence in young age groups are rare.Case Presentation: A 19-year-old male presented with a gross total painless hematuria. A histology after biopsy revealed a high-grade transitional cell carcinoma with lymph node metastasis. The patient succumbed to the disease on day 72 of the treatment. Here, we used whole-exome sequencing of a paired tumor-normal sample to identify the somatic mutations and the possible targets of treatment.Result: We predicted eight potential driver mutations (TP53 p.V157L, RB1 c.1498+1G>T, MED23 p.L1127P, CTNND1 p.S713C, NSD1 p.P2212A, MED17 p.G556V, DPYD p.Q814K, and SPEN p.S1078*). In addition, we predicted deleterious mutations in genes involved in the ion channels (CACNA1S p.E1581K, CACNG1 p.P71T, CACNG8 p.G404W, GRIN2B p.A1096T, KCNC1 p.G16V, KCNH4 p.E874K, KCNK9 p.R131S, P2RX7 p.A296D, and SCN8A p.R558H).Conclusions: Most likely, mutations in genes involved in ion channels may be responsible for the aggressive behavior of a tumor. Ion channels are the second largest class of drug targets, and may thus serve as a putative potential therapeutic target in advanced stage urothelial carcinoma

High-Resolution Genotyping of the Endemic Salmonella Typhi Population during a Vi (Typhoid) Vaccination Trial in Kolkata

Typhoid fever is caused by the bacterium Salmonella enterica serovar Typhi (S. Typhi) and is a major health problem especially in developing countries. Vaccines against typhoid are commonly used by travelers but less so by residents of endemic areas. We used single nucleotide polymorphism (SNP) typing to investigate the population structure of 372 S. Typhi bacteria isolated from typhoid patients during a typhoid disease burden study and Vi anti-typhoid vaccine trial in Kolkata, India. Approximately sixty thousand people were enrolled for fever surveillance for 19 months prior to, and 24 months following, vaccination of one third of the study population against typhoid (May 2003–December 2006, vaccinations given December 2004). We detected a diverse population of S. Typhi, including 21 different genetic forms (haplotypes) of the bacteria. The most common (69%) were of a haplogroup known as H58, which included all multidrug resistant isolates (bacteria resistant to the antibiotics chloramphenicol, ampicillin and co-trimoxazole). Resistance to quinolones, a class of antibiotics commonly used to treat typhoid fever, was particularly high among a subgroup of H58 (H58-G). Vi vaccination did not obviously impact on the haplotype distribution of the S. Typhi circulating during the study period

Supersymmetric isospectral formalism for the calculation of near-zero energy states: application to the very weakly bound 4{^4}He trimer excited state

We propose a novel mathematical approach for the calculation of near-zero energy states by solving potentials which are isospectral with the original one. For any potential, families of strictly isospectral potentials (with very different shape) having desirable and adjustable features are generated by supersymmetric isospectral formalism. The near-zero energy Efimov state in the original potential is effectively trapped in the deep well of the isospectral family and facilitates more accurate calculation of the Efimov state. Application to the first excited state in 4He trimer is presented.Comment: accepte

Pregnancy and prosthetic heart valves: A case series

Objectives: To assess the problems faced by pregnant women with prosthetic cardiac valves in terms of maternal and neonatal outcomes.Settings: Tertiary‑level teaching hospital.Population: All pregnant women with prosthetic cardiac valves visiting the  hospital in the period between January 2008 and September 2012.Method: Retrospective observational case series study.Results: Among the women presenting for antenatal visits to the hospital in the study period, eight were found to be have prosthetic cardiac valves. All cases had rheumatic origin of their cardiac lesion. Five cases had a mitral valve replacement. One had aortic and two had double‑valve replacement. All patients had mechanical valves and were on anticoagulant regimen. Among them, one patient developed valve thrombosis and another developed embolic transient ischemic attack while in labor. Two patients developed symptomatic arrhythmia requiring treatment, while one patient had pneumonia with parapneumonic effusion. Three cases had abortions, while the other five pregnancies delivered live babies. All deliveries took place by lower segment Caesarean section (LSCS) for indications other than the cardiac condition. One pregnancy was complicated by intrauterine growth restriction and oligohydramnios. No patient developed any complications during the LSCS. There were no cases of warfarin embryopathy observed.Conclusion: Maternal complications tend to be higher in pregnant women with prosthetic cardiac valves requiring strict adherence to anticoagulant regimens and specialized treatment in tertiary care centers.Keywords: Anticoagulation; prosthetic cardiac valves; warfari