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2011 - 20173
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Author: Harmandeep Kaur × End date: 2017 ×
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    A STUDY OF PERCEPTION INVOLVED IN IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND IT’S COMPARISON WITH INDIAN ACCOUNTING STANDARDS (IAS)
    (PAU Ludhiana, 2011) Harmandeep Kaur; Sandeep, Kapur
    IFRS is regarded as the uniform reporting language for all concerns and the nations. The study was conducted to compare the existing Indian Accounting Standards with the IFRS. Secondly, study was done to see the perception involved in implementation of IFRS. The practicing chartered accountants, academicians and managers were the respondents of the study. The sample consisted of 30 practicing chartered accountants, 15 managers and 5 academicians. The results of the study revealed that IFRS and the Indian Accounting Standards has a greater degree of variation with respect to disclosures, financial statements, transparency, uniformity and consistency. The respondents perceived that in terms of implementing IFRS; sufficient communication patterns, training programs and management skills were required. It was found that the lack of resources and cost of training the employees were the major bottlenecks in implementing the IFRS
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    Interactive effect of deep tillage and irrigation regimes on crop growth and yield of kharif maize
    (Punjab Agricultural University, Ludhiana, 2016) Harmandeep Kaur; Meharban Singh
    Deep tillage responses in maize on coarse textured soils are reported to be related with improvement in root growth and plant water status. In a field study on sandy loam soil at the research farm of Department of Soil Science during Kharif 2015; combinations of two tillage systems i.e. conventional tillage (CT) and deep tillage (DT) and two irrigation regimes i.e. irrigation water/pan evaporation ratios of 0.5 (I1) and 1.0 (I2) were evaluated on two maize hybrids i.e. PMH1 (long duration) and PMH2 (short duration). DT with sub soiler loosened soil in chisel furrow up to 35-45 cm depth. Comparatively higher bulk density i.e. 1.66 and 1.69 Mg m-3 was observed in 15.0-22.5 and 22.5-30.0 cm soil layers, in CT and the reduction in bulk density with DT was maximum in these layers. The penetration resistance (PR) was also lower with DT than with CT; however the magnitude of decrease varied with soil depth and position of measurement. Root length density (RLD) at 70 DAS, was higher under DT than CT in the 15-90 cm depth and increased irrigation level produced higher RLD, under DT but not under CT. Root length index (RLI) in the 90 cm soil profile, did not vary with irrigation level but DT increased RLI. Both leaf area index and plant height were generally higher under DT than CT and with I2 over I1, but the effect was significant only for DT. PMH2 was significantly shorter in plant height than PMH1 at all the growth stages. Leaf water potential (LWP) at 66 DAS was significantly higher with DT and with I2 in both the hybrids. Increase in LWP with I2 over I1 was significant under CT only. Soil temperatures in general were lowered with irrigation & DT and were slightly lower in PMH1 than PMH2. Both DT and higher irrigation caused higher chlorophyll content, but effect was significant for DT only. Fifty percent tassel stage under DT as compared to CT, was 3.3 & 1.8 days earlier in PMH1 and 4.8 & 7.2 days earlier in PMH2; in I1 & I2 treatments respectively. Both grain and biological yields (grain plus stover) were significantly higher with DT over CT and with I2 over I1 in both the hybrids. PMH1 as compared to PMH2, produced significantly higher grain (12.5 %) and biological (17.8 %) yields. Percent increase in grain yield with DT over CT, for I1 & I2 respectively, was 33.8 & 30.6 in PMH1 and 24.5 & 16.8 in PMH2. Significant interaction was observed between tillage and cultivar for biological yield only. Harvest index did not vary significantly with tillage and irrigation treatments, but hundred grain weight varied significantly with tillage and cultivar. Soil profile water use was higher in DT over CT; by 43.5 & 24.5 mm in PMH1 and 31.6 & 22.6 mm in PMH2; for I1 & I2 irrigation regimes respectively. Averaged over other two treatments; water productivity (kg ha-1 mm-1) was higher in DT over CT by 21.2 %; in I1 over I2 by 6.0 % and in PMH1 over PMH2 by 10.9 %.
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    Virulence spectrum of puccinia striiformis f. Sp. Tritici in Punjab
    (Punjab Agricultural University, Ludhiana, 2017) Harmandeep Kaur; Jaspal Kaur
    Stripe rust of wheat, caused by Puccinia striiformis f. sp. tritici (Pst), is one of the most devastating disease of wheat worldwide. The purpose of this research was to survey Punjab fields to determine the prevalence of stripe rust, characterize the race structure of Pst on the basis of virulence and to know the molecular diversity of the pathogen population. During the year 2014-2015 disease severity was in the range of 5-60 per cent in Rupnagar while 10-20 per cent in other areas. During the crop season 2015-16 maximum disease severity was in the month of December i.e.10-40 per cent in Rupnagar followed by traces to 40 per cent in SBS Nagar and 20 per cent in Hoshiarpur, Gurdaspur, Fatehgarh Sahib and 10 per cent in Ludhiana, Patiala on different cultivars. Race characterization was done by inoculating differential lines carrying known resistance genes along with 15 supplemental cultivars with 12 Pst isolates collected from hot spot areas of Punjab along with pathotypes 78S84, 46S119 and 110S119 obtained from IIWBR, Regional station, Flowerdale, Shimla. On the basis of their reaction on differentials, 3 races namely 46S119, 110S119 and 238S119 were identified. Genes Yr1, Yr5, Yr10 conditioned resistance against all isolates tested on differentials and all isolates were virulent on Yr2, Yr3, Yr4, Yr6, Yr7, Yr8, Yr9. Variation for virulence was observed among isolates on YrSD, YrSU and Yr9+. Out of fifteen (15) supplement genotypes, six (6) genotypes namely PBW729 (Yr15), PBW730 (Yr10), BWL2763 (Yr15), BWL3277 (Yr5), BWL3558 (Yr5), BWL4405 (Yr10) having resistance genes Yr5, Yr10, Yr15 were recorded highly resistant. PBW 343 showed ‘highly susceptible’ reaction against all isolates of Pst with maximum disease severity of 80 per cent and minimum incubation period of 8-9 days. Molecular diversity (based on SSR polymorphism) showed that isolates collected from Punjab were more diverse than isolates obtained from IIWBR, Regional station, Flowerdale, Shimla. On the basis of SSR primers (SOB, PAU, Ludhiana) result revealed that previous year isolates were genetically different than current isolates.