The Financial Statement Insurance Alternative to Auditor Liability

These articles evaluate using financial statement insurance (FSI) to reduce the frequency and magnitude of audit failure. The FSI concept was pioneered by Josh Ronen, NYU Accounting Professor, who has modeled its economic aspects. My paper examines FSI’s efficacy from policy and legal perspectives. I conclude that while the model is not perfect, it promises considerable advantages over the current model. While some of the existing system’s imperfections are sustained or reappear in different guises, none of the existing imperfections appears to be aggravated and the rest likely are mitigated significantly. So I prescribe a framework to permit companies, on an experimental-basis and with investor approval, to use FSI as an optional alternative to financial statement auditing backed by auditor liability.

Extraction of Glucan from Acremonium Diospyri and Its Application in Macrobrachium Rosenbergii Larval Rearing System Along With Bacterians as Microspheres

Present work is aimed at development of an appropriate microbial technology for protection of larvae of macrobrachium rosenbergii from disease and to increase survival rate in hatcheries. Application of immunostimulants to activate the immune system of cultured animals against pathogen is the widely accepted alternative to antibiotics in aquaculture. The most important immunostimulant is glucan. Therefore a research programme entitled as extraction of glucan from Acremonium diospyri and its application in macrobrachium rosenbergii larval rearing system along with bacterians as microspheres. The main objectives of the study are development of aquaculture grade glucan from acremonium diospyri, microencapsulated drug delivery system for the larvae of M. rosenbergii and microencapsulated glucan with bacterian preparation for the enhanced production of M. rosenbergii in larval rearing system. Based on the results of field trials microencapsulated glucan with bacterin preparation, it is concluded that the microencapsulated preparation at a concentration of 25g per million larvae once in seven days will enhance the production and quality seed of M. rosenbergii.

Studies on in situ precipitated silica filled rubber composites with special reference to NR, NBR and SBR

Precipitated silica is the most promising alternative for carbon black in tyre tread compounds due to its improved performance in terms of rolling resistance and wet grip.But its poor processability is a serious limitation to its commercial application.This thesis suggests a novel route for the incorporation of silica in rubbers,i.e.,precipitation of silica in rubber latex followed by coagulation of the latex to get rubber-silica maseterbatch.Composites with in situ precipitated silica showed improved processability and mechanical properties,when compared to conventional silica composites.

Studies on Catalysis by Ordered Mesoporous SBA-15 Materials Modified with Transition Metals

To meet the challenges related to the chemical industry,development of efficient catalysts is necessary.The mesoporous materials like SBA-15 are considered as good catalyst candidates of 21st century.SBA-15 mesoporous materials are catalytically inactive,but allow the dispersion of catalytically active phases into the framework.So these materials can be considered as an interesting alternative for preparing catalytically active metal nanoparticles in-situ into it.In the present work various transition metals are incorporated to improve the catalytic activity of SBA-15 material.The fundamental aspects of the preparation,characterization and the activity studies are briefly viewed in this thesis. Systematic investigation of the physico-chemical properties and catalytic activity studies of the prepared materials were carried out and presented in this Study.

Development of Safety and Quality Management System in Shrimp Farming

Shrimp Aquaculture has provided tremendous opportunity for the economic and social upliftment of rural communities in the coastal areas of our country Over a hundred thousand farmers, of whom about 90% belong to the small and marginal category, are engaged in shrimp farming. Penaeus monodon is the most predominant cultured species in India which is mainly exported to highly sophisticated, quality and safety conscious world markets. Food safety has been of concem to humankind since the dawn of history and the concern about food safety resulted in the evolution of a cost effective, food safety assurance method, the Hazard Analysis Critical Control Point (HACCP). Considering the major contribution of cultured Penaeus monodon to the total shrimp production and the economic losses encountered due to disease outbreak and also because traditional methods of quality control and end point inspection cannot guarantee the safety of our cultured seafood products, it is essential that science based preventive approaches like HACCP and Pre requisite Programmes (PRP) be implemented in our shrimp farming operations. PRP is considered as a support system which provides a solid foundation for HACCP. The safety of postlarvae (PL) supplied for brackish water shrimp farming has also become an issue of concern over the past few years. The quality and safety of hatchery produced seeds have been deteriorating and disease outbreaks have become very common in hatcheries. It is in this context that the necessity for following strict quarantine measures with standards and code of practices becomes significant. Though there were a lot of hue and cry on the need for extending the focus of seafood safety assurance from processing and exporting to the pre-harvest and hatchery rearing phases, an experimental move in this direction has been rare or nil. An integrated management system only can assure the effective control of the quality, hygiene and safety related issues. This study therefore aims at designing a safety and quality management system model for implementation in shrimp farming and hatchery operations by linking the concepts of HACCP and PRP.

An Alternative Approach To Computer System Security Monitoring And Enhancement Through System Call Sequence Analysis

Modern computer systems are plagued with stability and security problems: applications lose data, web servers are hacked, and systems crash under heavy load. Many of these problems or anomalies arise from rare program behavior caused by attacks or errors. A substantial percentage of the web-based attacks are due to buffer overflows. Many methods have been devised to detect and prevent anomalous situations that arise from buffer overflows. The current state-of-art of anomaly detection systems is relatively primitive and mainly depend on static code checking to take care of buffer overflow attacks. For protection, Stack Guards and I-leap Guards are also used in wide varieties.This dissertation proposes an anomaly detection system, based on frequencies of system calls in the system call trace. System call traces represented as frequency sequences are profiled using sequence sets. A sequence set is identified by the starting sequence and frequencies of specific system calls. The deviations of the current input sequence from the corresponding normal profile in the frequency pattern of system calls is computed and expressed as an anomaly score. A simple Bayesian model is used for an accurate detection.Experimental results are reported which show that frequency of system calls represented using sequence sets, captures the normal behavior of programs under normal conditions of usage. This captured behavior allows the system to detect anomalies with a low rate of false positives. Data are presented which show that Bayesian Network on frequency variations responds effectively to induced buffer overflows. It can also help administrators to detect deviations in program flow introduced due to errors.

Apptication of Biofloc Technology (BFI) in Ihe nunery rearing and farming of giant freshwater prawn, Macrobrachillm rosenbergii (de Man)

This thesis Entitled Application of Biofloc technology (BFT) In the Nursery Rearing and Farming of Giant Freshwater Prawn,Macrobrachium Rosenbergii(De Man). Aquaculture, rearing plants and animals under controlled conditions is growing with an annual growth rate of 8.3% in the period 1970-2008 (FAO, 2010). This trend of growth is essential for the supply of protein-rich food for ever increasing world population. But growth and development of aquaculture should be in sustainable manner, preferably without jeopardizing the aquatic environment.In the present study, the application of BFT in the nursery rearing and farming ofgiant freshwater prawn, M. rosenbergii, is attempted. The result of the study is organised into eight chapters. In the first chapter, the subject is adequately introduced. Various types of aquaculture practices followed, development and status of Indian aquaculture, present status of freshwater pravm culture, BF T and its use for the sustainable aquaculture systems, theory of BFT based aquaculture practices, hypothesis, objective and outline of the thesis are described. An extensive review of literature on studies carried out so far on biofloc based aquaculture are given in chapter 2. The third chapter deals with the application of BFT in the primary nursery phase of freshwater prawn. Several workers suggested the need for an intermediate nursery phase in the culture system of freshwater prawn for the successful production. Thirty day experiment was conducted to study the effect of BFT on the water quality, and animal welfare under the various stocking densities. The study concluded that stocking finfishes in biofloc-based monoculture system of freshwater prawns has the potential of increasing total yield. Prawns having a higher commercial value than finfishes besides ensuring economic sustainability. Results showed that prawn yield and survival was better in catla dominated tanks. Based on the results of the study, it is recommended to incorporate 25% rohu and 75% catla in the biofloc-based culture system of giant freshwater prawns. The results of the present study also recommend to stock relatively larger catla for biofloc-based culture system. Fish production was also higher in the 100% catla tank. When catla was added in higher percentages it should ensured that the hiding objects in the culture ponds shall be used in order to reduce the chance of cannibalism among prawns. rohu and catla equally have the ability to harvest the biofloc, catla consumes the planktonic contributes in the floc whereas rohu grazed on the bacterial consortium suspended in the water column. In Chapter 8, recommendations and future research perspectives in the field of biofloc based aquaculture is presented.

Application of Biofloc Technology (BFT) in the nursery rearing and farming of giant freshwater prawn, Macrobrachium rosenbergii (deMan)

In India a study conducted by CIFE and CIBA (1997), concluded that shrimp farming does more good than harm and it is not eco-unfriendly (Krishnan and Birthal, 2002). Upsurge in coastal aquaculture activity induced by high profitability is reported to have caused adverse impacts on coastal ecosystems and social environments (Parthasarathy and Nirmala, 2000). The crustacean farming sector has received criticism for excessive use of formulated feed containing high protein, of which around 50% gets accumulated at the pond bottom as unconsumed (Avnimelech, 1999; Hari et al., 2004, 2006). The wasted feeds undergo the process of degradation and results in the release of toxic metabolites to the culture system. Reduction of protein in the feed, manipulation and utilisation of natural food in the culture system are the remedy for the above problems. But before reducing the feed protein, it should be confirmed that the feed with reduced protein is not affecting the growth and health of the cultured animal. In the present study, biofloc technology is identified as one of the innovative technologies for ensuring the ecological and environmental Sustainability and examines the compatibility of BFT for the sustainable aquaculture of giant prawn, M. rosenbergii. This thesis starts with a general introduction (Chapter-1), a brief review of the most relevant literature (Chapter-2), results of various experiments (Chapter-3-6), summary (Chapter-7) and recommendations and future research perspectives in the field of biofloc based aquaculture (Chapter – 8). The major objectives of this thesis are, to improve the ecological and economical sustainability of prawn farming by the applicationof BFT and to improve the nutrient utilisation in aquaculture systems.

Development of Zero Water Exchange Shrimp Culture System Integrated With Bioremediation of Detritus and Ammonia- Nitrogen

Aquaculture is one of the fastest growing food sectors in the world. Amongst the various branches of aquaculture, shrimp culture has expanded rapidly across the globe because of its faster growth rate, short culture period, high export value and demand in the International market. Indian shrimp farming has experienced phenomenal development over the decades due to its excellent commercial viability. Farmers have adopted a number of innovative technologies to improve the production and to maximize the returns per unit area. The culture methods adopted can be classified in to extensive, modified extensive and semi intensive based on the management strategies adopted in terms of pond size, stocking density, feeding and environmental control. In all these systems water exchanges through the natural tidal effects, or pump fed either from creek or from estuaries is a common practice. In all the cases, the systems are prone to epizootics due to the pathogen introduction through the incoming water, either brought by vectors, reservoir hosts, infected tissue debris and free pathogens themselves. In this scenario, measures to prevent the introduction of pathogen have become a necessity to protect the crop from the onslaught of diseases as well as to prevent the discharge of waste water in to the culture environment.The present thesis deals with Standardization of bioremediation technology for zero water exchange shrimp culture system

Economics Of Poultry Farming In Kerala

Though of recent origin, commercial poultry farming has achieved momentum in Kerala because of its wide and varied potentials capability of employment creation, low investment, quick returns, lesser combination of various factors of production, enhanced productivity per unit of agricultural land, maintenance of soil fertility etc. Despite all the ancillary attributes characteristic of a thriving venture, the performance of poultry farming in Kerala was not comforting, especially in the case of small and medium size farms. This study has aimed at detailing the various components of cost and revenue in the business of poultry farming, and the adducing of empirical evidences on the nature of relationship of different variables as the gross income, current rate of productivity, extent of capacity utilisation and size of farms in terms of number of birds reared and the farms’ overall financial performance. Alongwith this a descriptive approach was made to highlight the challenges and opportunity poultry farming in Kerala, with special emphasis on its economic and financial aspects.

Alkylation of Benzene with higher olefins over zeolites: A green route for lab synthesis.

The objective of the present work is to improve the textural and structural properties of zeolite-Y through ion exchange with rare earth metals. We meant to obtain a comparative evaluation of the physicochemical properties and catalytic activity of rare earth modified H-Y, Na-Y, K-Y, and Mg-Y zeolites. Friedel-Crafts alkylations of benzene with higher 1- olefins such as 1-octene, 1-decene, and 1dodecene for the synthesis of linear alkylbenzene (LAB) have been selected for the present study. An attempt has also been directed towards the correlation of the enhancement in 2-phenylalkane formation to the improvement in the textural and structural properties upon rare earth modification for the zeolite-Y. The present method for LAB synthesis stands as an effective Green alternative for the existing hydrofluoric acid technology

Reactive pozzolanas from rice husk ash: An alternative to cement for rural housing

This paper discusses the properties of rice husk ash samples produced from different types of field ovens to compare the performance of the ovens and to identify the most feasible method to produce a reactive pozzolana as an alternative to cement for building applications requiring lower strengths. Different types of ashes are produced and long-term strength of rice husk ash pozzolanas with lime or cement is investigated to suggest a sustainable affordable option in rural building applications, especially for rural housing in Kerala, a southern state of India

Pretreatment Of Agricultural Waste With Pleurotus Sp. For Ethanol Production

Bioethanol is a liquid fuel obtained from fermentation of sugar/starch crops. Lignocellulosic biomass being less expensive is considered a future alternative for the food crops. One of the main challenges for the use of lignocellulosics is the development of an efficient pre-treatment process. Pretreatments are classified into three - physical, chemical, and biological pretreatment. Chemical process has not been proven suitable so far, due to high costs and production of undesired by-products. Biologically, hydrolysis can be enhanced by microbial or enzymatic pretreatment. Studies show that the edible mushrooms of Pleurotus sp. produce several extracellular enzymes which reduce the structural and chemical complexity of fibre. In the present study, P. ostreatus and P. eous were cultivated on paddy straw. Spent substrate left after mushroom cultivation was powdered and used for ethanol production. Saccharomyces sp. was used for fermentation studies. Untreated paddy straw was used as control. Production of ethanol from P. ostreatus substrate was 5.5 times more when compared to untreated paddy straw, while the spent substrate of P. eous gave 5 times increase in ethanol yield. Assays showed the presence of several extracellular enzymes in the spent substrate of both species, which together contributed to the increase in ethanol yield

Piezoresistive cantilevers with an integrated bimorph actuator

Scanning Probe Microscopy (SPM) has become of fundamental importance for research in area of micro and nano-technology. The continuous progress in these fields requires ultra sensitive measurements at high speed. The imaging speed limitation of the conventional Tapping Mode SPM is due to the actuation time constant of piezotube feedback loop that keeps the tapping amplitude constant. In order to avoid this limit a deflection sensor and an actuator have to be integrated into the cantilever. In this work has been demonstrated the possibility of realisation of piezoresistive cantilever with an embedded actuator. Piezoresistive detection provides a good alternative to the usual optical laser beam deflection technique. In frames of this thesis has been investigated and modelled the piezoresistive effect in bulk silicon (3D case) for both n- and p-type silicon. Moving towards ultra-sensitive measurements it is necessary to realize ultra-thin piezoresistors, which are well localized to the surface, where the stress magnitude is maximal. New physical effects such as quantum confinement which arise due to the scaling of the piezoresistor thickness was taken into account in order to model the piezoresistive effect and its modification in case of ultra-thin piezoresistor (2D case). The two-dimension character of the electron gas in n-type piezoresistors lead up to decreasing of the piezoresistive coefficients with increasing the degree of electron localisation. Moreover for p-type piezoresistors the predicted values of the piezoresistive coefficients are higher in case of localised holes. Additionally, to the integration of the piezoresistive sensor, actuator integrated into the cantilever is considered as fundamental for realisation of fast SPM imaging. Actuation of the beam is achieved thermally by relying on differences in the coefficients of thermal expansion between aluminum and silicon. In addition the aluminum layer forms the heating micro-resistor, which is able to accept heating impulses with frequency up to one megahertz. Such direct oscillating thermally driven bimorph actuator was studied also with respect to the bimorph actuator efficiency. Higher eigenmodes of the cantilever are used in order to increase the operating frequencies. As a result the scanning speed has been increased due to the decreasing of the actuation time constant. The fundamental limits to force sensitivity that are imposed by piezoresistive deflection sensing technique have been discussed. For imaging in ambient conditions the force sensitivity is limited by the thermo-mechanical cantilever noise. Additional noise sources, connected with the piezoresistive detection are negligible.