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Article ; Online: On the conceptual underpinnings of fair value accounting

Jatinder P. Singh

Economic Horizons, Vol 19, Iss 1, Pp 45-

2017 Volume 60

Abstract: The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition. Complex tradeable financial products are flooding ... ...

Abstract	The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition. Complex tradeable financial products are flooding financial markets. In attempts to gear up for the challenge of financial reporting in this upstaged environment, standard setters have substantively restructured reporting systems, with ‘fair value’ being the bedrock thereof. Moving away from the traditional ‘revenue/expense’ matching measure of income towards the ‘asset/liability’ measure together with the adoption of the Hicksian concept of income is clearly discernible in the pronouncements and ongoing projects of the US Financial Accounting Standards Board (hereinafter referred to as FASB) and the International Accounting Standards Board (hereinafter referred to as IASB ). In this article, an attempt is made to analyze the issues that are controversial and equivocal, or those that need further refinement insofar as fair value accounting is concerned.
Keywords	fair value ; financial accounting ; ‘exit’ and ‘entry’ values ; income ; conceptual framework ; FASB ; IASB ; asset/liability measure ; Business ; HF5001-6182 ; Economics as a science ; HB71-74
Subject code	330
Language	English
Publishing date	2017-05-01T00:00:00Z
Publisher	University of Kragujevac
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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Article ; Online: Insights into the chemical composition and bioactivities of citrus peel essential oils.

Singh, Balwinder / Singh, Jatinder Pal / Kaur, Amritpal / Yadav, Madhav P

Food research international (Ottawa, Ont.)

2021 Volume 143, Page(s) 110231

Abstract: Citrus peel (CP), a by-product of the citrus fruit processing, comprises nearly forty to fifty percent of the fruit portion. Interestingly, the essential oil (EO) is primarily concentrated in the peel portion of the citrus fruit. Extraction of CP ... ...

Abstract	Citrus peel (CP), a by-product of the citrus fruit processing, comprises nearly forty to fifty percent of the fruit portion. Interestingly, the essential oil (EO) is primarily concentrated in the peel portion of the citrus fruit. Extraction of CP essential oil (CPEO) is an effective way of utilizing the citrus fruit processing waste. The CPEO can be more efficiently recovered from CP waste by improving the efficiency of conventional extraction processes. The main components of CPEO include monoterpenes, sesquiterpenes and their oxygenated derivatives. Specifically, limonene is the major oil component identified in the peel of different citrus species. The health promoting biological activities of CPEO are functioning as antioxidant, anti-inflammatory, analgesic, antimicrobial and anticancer agents, thereby can be used as a source of functional components and preservatives for the development of nutritionally safe newer food products. This paper provides an in-depth knowledge about the chemical constituents and bioactivities of EOs extracted from peels of different citrus species.
MeSH term(s)	Citrus ; Fruit ; Limonene ; Monoterpenes ; Oils, Volatile
Chemical Substances	Monoterpenes ; Oils, Volatile ; Limonene (9MC3I34447)
Language	English
Publishing date	2021-02-27
Publishing country	Canada
Document type	Journal Article ; Research Support, Non-U.S. Gov't ; Review
ZDB-ID	1111695-x
ISSN	1873-7145 ; 0963-9969
ISSN (online)	1873-7145
ISSN	0963-9969
DOI	10.1016/j.foodres.2021.110231
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Article: Brucellosis in India: Comparing exposure amongst veterinarians, para-veterinarians and animal handlers.

Tiwari, Harish K / Proch, Vishal / Singh, Balbir B / Schemann, Kathrin / Ward, Michael / Singh, Jaswinder / Gill, Jatinder P S / Dhand, Navneet K

One health (Amsterdam, Netherlands)

2021 Volume 14, Page(s) 100367

Abstract: The exposure ... ...

Abstract	The exposure to
Language	English
Publishing date	2021-12-21
Publishing country	Netherlands
Document type	Journal Article
ZDB-ID	2834831-X
ISSN	2352-7714
ISSN	2352-7714
DOI	10.1016/j.onehlt.2021.100367
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Article ; Online: Autism Spectrum Disorder and Clinical High Risk for Psychosis: A Systematic Review and Meta-analysis.

Vaquerizo-Serrano, Julio / Salazar de Pablo, Gonzalo / Singh, Jatinder / Santosh, Paramala

Journal of autism and developmental disorders

2021 Volume 52, Issue 4, Page(s) 1568–1586

Abstract: ... with these experiences may fulfil Clinical High-Risk for Psychosis (CHR-P) criteria. A systematic literature search was ... performed to review the information on ASD and CHR-P. A meta-analysis of the proportion of CHR-P in ASD was ... studies were meta-analysed, showing that 11.6% of CHR-P individuals have an ASD diagnosis ...

Abstract	Psychotic experiences can occur in autism spectrum disorders (ASD). Some of the ASD individuals with these experiences may fulfil Clinical High-Risk for Psychosis (CHR-P) criteria. A systematic literature search was performed to review the information on ASD and CHR-P. A meta-analysis of the proportion of CHR-P in ASD was conducted. The systematic review included 13 studies. The mean age of ASD individuals across the included studies was 11.09 years. The Attenuated Psychosis Syndrome subgroup was the most frequently reported. Four studies were meta-analysed, showing that 11.6% of CHR-P individuals have an ASD diagnosis. Symptoms of prodromal psychosis may be present in individuals with ASD. The transition from CHR-P to psychosis is not affected by ASD.
MeSH term(s)	Autism Spectrum Disorder/diagnosis ; Autism Spectrum Disorder/epidemiology ; Child ; Humans ; Psychotic Disorders/diagnosis ; Syndrome
Language	English
Publishing date	2021-05-15
Publishing country	United States
Document type	Journal Article ; Meta-Analysis ; Systematic Review
ZDB-ID	391999-7
ISSN	1573-3432 ; 0162-3257
ISSN (online)	1573-3432
ISSN	0162-3257
DOI	10.1007/s10803-021-05046-0
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Article ; Online: Circulatory extracellular vesicle derived miR-195-5p promotes cellular apoptosis and suppresses cell proliferation in the buffalo endometrial primary cell culture.

Pal, Ankit / Karanwal, Seema / Chera, Jatinder Singh / Batra, Vipul / Kumaresan, Arumugam / Sarwalia, Parul / Datta, Tirtha K / Kumar, Rakesh

Scientific reports

2023 Volume 13, Issue 1, Page(s) 16703

Abstract: ... found to be significantly higher (P < 0.01) in pregnant animals on day 19 post AI (implantation window ... mimic significantly suppressed (P < 0.05) the expression of its target genes such as YWHAQ, CDC27, AKT-3 ...

Abstract	In pregnant animals, communication between the mother and conceptus occurs via extracellular vesicles (EVs) that carry several biomolecules such as nucleic acids (miRNAs, mRNAs), proteins, and lipids. At the time of implantation, the endometrium undergoes several morphological and physiological changes, such as angiogenesis, apoptosis, and cell proliferation regulation at the implantation site, to attain a receptive state. This study was conducted to detect pregnancy-specific miRNAs derived from extracellular vesicles in the systemic circulation of Bubalus bubalis (water buffalo) and to assess their functional significance in the modulation of endometrial primary cells. The extracellular vesicles were isolated from the blood plasma using a precipitation-based method and further characterized by various methods such as Differential light scattering, Nanoparticle tracking assay, Western blot, and transmission electron microscopy. The relative expression of the selected extracellular vesicles associated miRNAs (EV-miRNA) at different intervals (days 15, 19, 25, and 30) post artificial insemination (AI) was analyzed using RT-qPCR, and expression of miR-195-5p was found to be significantly higher (P < 0.01) in pregnant animals on day 19 post AI (implantation window) as compared to day 15 post AI. The elevated expression might indicate the involvement of this miRNA in the maternal-conceptus cross-talk occurring during the implantation period. The KEGG pathway enrichment and Gene Ontology analyses of the miR-195-5p target genes revealed that these were mostly involved in the PI3-Akt, MAPK, cell cycle, ubiquitin-mediated proteolysis, and mTOR signaling pathways, which are related to the regulation of cell proliferation. Transfecting the in vitro cultured cells with miR-195-5p mimic significantly suppressed (P < 0.05) the expression of its target genes such as YWHAQ, CDC27, AKT-3, FGF-7, MAPK8, SGK1, VEGFA, CACAND1, CUL2, MKNK1, and CACAN2D1. Furthermore, the downregulation of the miR-195-5p target genes was positively correlated with a significant increase in the apoptotic rate and a decrease in the proliferation. In conclusion, the current findings provide vital information on the presence of EV miR-195-5p in maternal circulation during the implantation window indicating its important role in the modulation of buffalo endometrium epithelial cells via promoting cell death. Altogether, the milieu of miR-195-5p may serve as a novel and potential molecular factor facilitating the implantation of the early embryo during the establishment of pregnancy in buffaloes. Thus, miR-195-5p may be identified as a unique circulatory EV biomarker related to establishing pregnancy in buffaloes as early as day 19 post-AI.
MeSH term(s)	Pregnancy ; Female ; Animals ; Proto-Oncogene Proteins c-akt/metabolism ; Buffaloes/genetics ; Buffaloes/metabolism ; Primary Cell Culture ; MicroRNAs/genetics ; MicroRNAs/metabolism ; Endometrium/metabolism ; Extracellular Vesicles/genetics ; Extracellular Vesicles/metabolism ; Cell Proliferation/genetics ; Apoptosis/genetics
Chemical Substances	Proto-Oncogene Proteins c-akt (EC 2.7.11.1) ; MicroRNAs
Language	English
Publishing date	2023-10-04
Publishing country	England
Document type	Journal Article ; Research Support, Non-U.S. Gov't
ZDB-ID	2615211-3
ISSN	2045-2322 ; 2045-2322
ISSN (online)	2045-2322
ISSN	2045-2322
DOI	10.1038/s41598-023-43530-y
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Article ; Online: One Health activities to reinforce intersectoral coordination at local levels in India.

Taaffe, Jessica / Sharma, Rajnish / Parthiban, Aravindh Babu R / Singh, Jaswinder / Kaur, Paviter / Singh, Balbir B / Gill, Jatinder P S / Gopal, Dhinakar Raj / Dhand, Navneet K / Parekh, Falgunee K

Frontiers in public health

2023 Volume 11, Page(s) 1041447

Abstract: India's dense human and animal populations, agricultural economy, changing environment, and social dynamics support conditions for emergence/re-emergence of zoonotic diseases that necessitate a One Health (OH) approach for control. In addition to OH ... ...

Abstract	India's dense human and animal populations, agricultural economy, changing environment, and social dynamics support conditions for emergence/re-emergence of zoonotic diseases that necessitate a One Health (OH) approach for control. In addition to OH national level frameworks, effective OH driven strategies that promote local intersectoral coordination and collaboration are needed to truly address zoonotic diseases in India. We conducted a literature review to assess the landscape of OH activities at local levels in India that featured intersectoral coordination and collaboration and supplemented it with our own experience conducting OH related activities with local partners. We identified key themes and examples in local OH activities. Our landscape assessment demonstrated that intersectoral collaboration primarily occurs through specific research activities and during outbreaks, however, there is limited formal coordination among veterinary, medical, and environmental professionals on the day-to-day prevention and detection of zoonotic diseases at district/sub-district levels in India. Examples of local OH driven intersectoral coordination include the essential role of veterinarians in COVID-19 diagnostics, testing of human samples in veterinary labs for
MeSH term(s)	Animals ; Child ; Humans ; India/epidemiology ; One Health ; COVID-19 ; Zoonoses/prevention & control ; Leptospirosis
Language	English
Publishing date	2023-03-07
Publishing country	Switzerland
Document type	Review ; Journal Article
ZDB-ID	2711781-9
ISSN	2296-2565 ; 2296-2565
ISSN (online)	2296-2565
ISSN	2296-2565
DOI	10.3389/fpubh.2023.1041447
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Article ; Online: One Health activities to reinforce intersectoral coordination at local levels in India

Jessica Taaffe / Rajnish Sharma / Aravindh Babu R. Parthiban / Jaswinder Singh / Paviter Kaur / Balbir B. Singh / Jatinder P. S. Gill / Dhinakar Raj Gopal / Navneet K. Dhand / Falgunee K. Parekh

Frontiers in Public Health, Vol

2023 Volume 11

Abstract	India's dense human and animal populations, agricultural economy, changing environment, and social dynamics support conditions for emergence/re-emergence of zoonotic diseases that necessitate a One Health (OH) approach for control. In addition to OH national level frameworks, effective OH driven strategies that promote local intersectoral coordination and collaboration are needed to truly address zoonotic diseases in India. We conducted a literature review to assess the landscape of OH activities at local levels in India that featured intersectoral coordination and collaboration and supplemented it with our own experience conducting OH related activities with local partners. We identified key themes and examples in local OH activities. Our landscape assessment demonstrated that intersectoral collaboration primarily occurs through specific research activities and during outbreaks, however, there is limited formal coordination among veterinary, medical, and environmental professionals on the day-to-day prevention and detection of zoonotic diseases at district/sub-district levels in India. Examples of local OH driven intersectoral coordination include the essential role of veterinarians in COVID-19 diagnostics, testing of human samples in veterinary labs for Brucella and leptospirosis in Punjab and Tamil Nadu, respectively, and implementation of OH education targeted to school children and farmers in rural communities. There is an opportunity to strengthen local intersectoral coordination between animal, human and environmental health sectors by building on these activities and formalizing the existing collaborative networks. As India moves forward with broad OH initiatives, OH networks and experience at the local level from previous or ongoing activities can support implementation from the ground up.
Keywords	One Health ; India ; intersectoral collaboration ; zoonotic diseases ; emerging infectious diseases ; Public aspects of medicine ; RA1-1270
Subject code	338
Language	English
Publishing date	2023-03-01T00:00:00Z
Publisher	Frontiers Media S.A.
Document type	Article ; Online
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Article: Analysing the fair value measurement audit process using interpretive structural modelling

Doliya, Prince / Singh, Jatinder P

International journal of management practice : IJMP Vol. 9, No. 3 , p. 302-316

an empirical study

2016 Volume 9, Issue 3, Page(s) 302–316

Author's details	Prince Doliya and Jatinder P. Singh
Keywords	exploratory factor analysis ; EFA ; interpretive structural modelling ; fair value measurement ; FVM audit process
Language	English
Publisher	Inderscience Enterprises
Publishing place	Olney, Bucks
Document type	Article
ZDB-ID	2164926-1
ISSN	1477-9064
Database	ECONomics Information System

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Article ; Online: PU.1 is involved in the transcriptional up-regulation of RNA and DNA sensing pathway genes in buffalo fibroblasts.

Chera, Jatinder Singh / Kumar, Sushil / Vats, Ashutosh / Kushwaha, Parmanand / Behera, Manisha / De, Sachinandan

Veterinary immunology and immunopathology

2021 Volume 242, Page(s) 110349

Abstract: ... by significantly up-regulating Interferon-β (14.9 fold change with p-value <0.0001). CEBPA up-regulates Interferon ... β to a lower level than PU.1 (4.7 fold change with p-value 0.0024), whereas CEBPB exhibits non ... significant up-regulation (2.1 fold with p-value of 0.1449). As PU.1 robustly up-regulates the nucleic acid ...

Abstract	PU.1, CEBPA, and CEBPB are Lineage Determining Transcription Factors (LDTFs) that play roles in biological processes such as cell differentiation and the immune system regulation including the innate immune pathways. The roles of these LDTFs in the innate RNA and DNA sensing pathways have received little attention. We show that in buffalo fibroblasts, PU.1 causes the mRNA up-regulation of the RNA and DNA sensors such as RIG-I (65.1 fold), MDA5 (20.4 fold), IFI16-l (8.0 fold), and cGAS (60.5 fold) while CEBPA does the same but to a lesser extent (RIG-I-26.4 fold, MDA5-10.8 fold, IFI16-l- 3.3 fold and cGAS-8.6 fold). CEBPB does not appear to have a role in the up-regulation of these genes. PU.1 expression also primes the cells to develop a strong immune response against the dsRNA virus mimic polyinosinic:polycytidylic acid (poly I:C) by significantly up-regulating Interferon-β (14.9 fold change with p-value <0.0001). CEBPA up-regulates Interferon-β to a lower level than PU.1 (4.7 fold change with p-value 0.0024), whereas CEBPB exhibits non-significant up-regulation (2.1 fold with p-value of 0.1449). As PU.1 robustly up-regulates the nucleic acid sensing pathways, it can prove to be useful in improving the defence against viruses that can cause losses to animal husbandry.
MeSH term(s)	Animals ; Buffaloes/genetics ; CCAAT-Enhancer-Binding Protein-alpha ; CCAAT-Enhancer-Binding Protein-beta ; DNA ; Fibroblasts ; Interferon-beta ; Nucleotidyltransferases ; Proto-Oncogene Proteins/metabolism ; RNA ; Trans-Activators/metabolism ; Up-Regulation
Chemical Substances	CCAAT-Enhancer-Binding Protein-alpha ; CCAAT-Enhancer-Binding Protein-beta ; Proto-Oncogene Proteins ; Trans-Activators ; proto-oncogene protein Spi-1 ; RNA (63231-63-0) ; Interferon-beta (77238-31-4) ; DNA (9007-49-2) ; Nucleotidyltransferases (EC 2.7.7.-)
Language	English
Publishing date	2021-10-21
Publishing country	Netherlands
Document type	Journal Article
ZDB-ID	754160-0
ISSN	1873-2534 ; 0165-2427
ISSN (online)	1873-2534
ISSN	0165-2427
DOI	10.1016/j.vetimm.2021.110349
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Article ; Online: On the audit of fair value measurements

Jatinder P. Singh / Prince Doliya

Economic Horizons, Vol 17, Iss 1, Pp 59-

2015 Volume 69

Abstract: In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA”) and whether his/her role is moving ... ...

Abstract	In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA”) and whether his/her role is moving away from the mechanized attester of tangible evidence to the one exercising a substantively judgmental function in a holistic assessment of the values ascribed to be fair by the entity’s management” are tested. These hypotheses are tested on the basis of an analysis of the statutory provisions, the pronouncements of accounting and other regulatory bodies and accounting norms and theories. After setting forth the research objectives and the hypotheses, the necessity of the FVA is reviewed and the underlying philosophy is analyzed. Impediments in performing audits of fair-value-based measurements are then identified and the US auditing standards and their international counterparts are touched upon. Finally, some safeguards and precautions for the auditor in an audit of fair-value measurements are presented.
Keywords	Fair Value Accounting (FVA) ; procedures for Fair Value Measurements (FVMs) ; fair value estimates ; impediments to an audit of FVMs ; the audit standards and pronouncements on fair value auditing ; Business ; HF5001-6182 ; Economics as a science ; HB71-74
Subject code	650
Language	English
Publishing date	2015-04-01T00:00:00Z
Publisher	University of Kragujevac
Document type	Article ; Online
Database	BASE - Bielefeld Academic Search Engine (life sciences selection)

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