Global players and the Indian car industry: trade, technology and structural change
In: Critical political economy of South Asia
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In: Critical political economy of South Asia
In: (2022) Internet Policy Review 11(1) https://doi.org/10.14763/2022.1.1644
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In: Journal of public affairs, Band 22, Heft 4
ISSN: 1479-1854
The current study provides empirical evidence on how Indian Accounting Standards (Ind‐AS hereinafter) adoption has affected earnings management (EM hereinafter) in India. The study uses the Beneish Model and Modified Jones model to detect EM. The sample of the study comprises 240 companies listed in the S&P BSE MidSmallCap index for the period 2013–2019. The results of the Modified Jones model reveal that Ind‐AS have no significant effect on EM. However, the Beneish model shows that all ratios except leverage index have a significant relationship with EM after Ind‐AS adoption. Nine industries out of 28 sample industries are suspectable to indulge in manipulating financial statements. The ratio of manipulators to nonmanipulators has grown after Ind‐AS adoption. The paper adds to the literature by examining the impact of new accounting standards on EM in an emerging economy. The findings of the study would be relevant to the public accounting bodies, regulators, accounting professionals, and the public at large.
In: Jennifer Cobbe and Jatinder Singh 'Artificial Intelligence as a Service: Legal Responsibilities, Liabilities, and Policy Challenges' (2021) Computer Law & Security Review, 42
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In: Computer Law & Security Review, Forthcoming
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Working paper
INTRODUCTION: Antiretroviral therapy (ART) is a lifelong commitment for human immunodeficiency virus infection (HIV)-positive patients. The patients may develop early adverse drug reactions (ADRs) during the first 3 months of treatment, especially when they have advanced HIV disease with low CD4 counts. MATERIALS AND METHODS: The present study was a prospective observational study that took place from January 2017 to July 2017 at ART center, Government Medical College, Amritsar, Punjab, India. The primary objective of the study was to evaluate ADRs to ART and immunological status in HIV-positive patients. The patients received ART regimens as per the National AIDS Control Organization guidelines. The sample included both ART-naïve and ART-experienced HIV-positive patients. The causality of reported ADRs assessed according to the World Health Organization guidelines. The study was conducted after taking approval from the Institutional Ethics Committee, Government Medical College, Amritsar, and informed consent from the patients. Data were analyzed statistically using Chi-square test, and P < 0.05 was considered statistically significant. RESULTS: Out of total 350 patients screened during study period, 84 patients reported with confirmed ADRs. The most widely used treatment regimen was tenofovir + lamivudine + efavirenz (59.52%). Central nervous system (19.05%)-, renal (14.29%)-, and immune reconstitution inflammatory syndrome (14.29%)-related ADRs were mostly reported. The causality assessment revealed insignificant P value (Chi-square = 8.656 and P = 0.07), with 19.05% probable and 80.95% possible ADRs. CONCLUSIONS: The CD4 count <200/μl at the initiation of ART and treatment duration <1 year proved to be predictors for ADRs. Early initiation of ART in HIV-positive patients can improve immunological status and decrease in the incidence of ADRs.
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In: (2019) European Journal of Law and Technology, 10(3)
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In: Defence science journal: a journal devotet to science & technology in defence, Band 48, Heft 1, S. 69-86
ISSN: 0011-748X
In: Defence science journal: DSJ, Band 48, Heft 1, S. 69-86
ISSN: 0011-748X
In: Defence science journal: DSJ, Band 70, Heft 3, S. 231-239
ISSN: 0011-748X
Accuracy of flow angles measurements becomes crucial as the aircraft approaches higher angle of attack. Flight path reconstruction (FPR) is an excellent tool for air data calibration. An important element of air data calibration is the estimation of wind velocities. The objective of this paper is to evaluate different approaches of wind estimation within the framework of FPR. Flight test data of a high performance aircraft is subjected to FPR and the estimated wind velocities and flow angle trajectories are presented and discussed to demonstrate the impact of wind estimation on aircraft flow angles. Results clearly show that accuracy of reconstructed flow angles improves when time varying wind models are used. The proposed analytical wind model is found to be as effective as augmented parameters in Extended Kalman filter and computationally less intensive.
In: The IUP Journal of Managerial Economics, Band IX, Heft 3, S. 7-25
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In: 2023 ACM Conference on Fairness, Accountability, and Transparency (FAccT '23)
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INTRODUCTION: Health-related quality of life (HRQOL) in human immunodeficiency virus (HIV)-positive individuals is substantially challenged due to disease, opportunistic infections, lifelong commitment, and tolerability to antiretroviral therapy (ART) and various social, physical, and psychological domains. AIM: This study was conducted to assess the magnitude of the impact on HRQOL in HIV-positive people from early access to ART. SETTINGS AND DESIGN: This was a randomized, prospective, open-label study, conducted at the ART center attached to the Government Medical College, Amritsar. SUBJECTS AND METHODS: This study comprised 240 HIV-infected adults in the age group >18 years who presented to the ART center. Approval from the Institutional Ethics Committee was obtained. Informed consent was taken from all the enrolled participants after explaining the study therapy and its benefits and side effects. Patients who presented early in their course of disease and had baseline CD4 count ≥350/mm(3) were recruited in early arm and those with <350/mm(3) or the development of symptomatic HIV-related disease in the late arm. Following stratification, both groups were 1:1 randomized by permuted block randomization. The primary objective was to assess HRQOL using the World Health Organization Quality of Life-HIV brief instrument (WHOQOL-HIV). STATISTICAL ANALYSIS USED: The summary domain and total HRQOL scores were calculated using method developed by the WHOQOL-HIV group. Unpaired t-test was applied for statistical analysis, with level of significance expressed as P < 0.05. RESULTS: Out of the total 240 HIV-positive patients, 120 who met eligibility criteria were recruited for the final analysis. There was a significant difference between HRQOL score of Physical domains and Psychological domains, between early and late arms at baseline and at the end of 9 months. CONCLUSIONS: Quality of life is an important holistic measure for assessing the health of people living with HIV/AIDS.
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In: Norval, C., Cobbe, J. and Singh, J. (2021). Towards an accountable Internet of Things: A call for 'reviewability'. In Privacy by Design for the Internet of Things. The Institution of Engineering and Technology.
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In: Environmental science and pollution research: ESPR, Band 28, Heft 8, S. 9390-9406
ISSN: 1614-7499