Dimple

Publications

1 Molar Excess Volumes and Excess Isentropic Compressibilities of Ternary Mixtures Containing 2-Pyrrolidinone

Authors: Jaibir S. Yadav, Dimple, Vinod K. Sharma

Abstract:

Molar excess Volumes, VE ijk and speeds of sound , uijk of 2-pyrrolidinone (i) + benzene or toluene (j) + ethanol (k) ternary mixture have been measured as a function of composition at 308.15 K. The observed speeds of sound data have been utilized to determine excess isentropic compressiblities, ( E S κ )ijk of ternary (i + j + k) mixtures. Molar excess volumes, VE ijk and excess isentropic compressibilities, ( E S κ )ijk data have fitted to the Redlich-Kister equation to calculate ternary adjustable parameters and standard deviations. The Moelywn-Huggins concept (Huggins in Polymer 12: 389-399, 1971) of connectivity between the surfaces of the constituents of binary mixtures has been extended to ternary mixtures (using the concept of a connectivity parameter of third degree of molecules, 3ξ , which inturn depends on its topology) to obtain an expression that describes well the measured VE ijk and ( E S κ )ijk data.

Keywords: speeds of sound, Connectivity parameter of third degree, Excess isentropic compressibilities, ( ES κ )ijk, Interaction energy parameter, Molar excess volumes, VEijk, uijk

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Abstracts

1 Convergence with IFRS: Evidence from Financial Statements

Authors: M. S. Turan, Dimple

Abstract:

Due to implementation of IFRS by several developed and developing countries, India has no option other than to converge their accounting standards with IFRS. There are over 10,000 listed companies required to implement IFRS in India. IFRS based financial information presented by a company is different from the same information provided by Indian GAAPs. In this study, we have brought out and analyzed the effect of IFRS reporting on the financial statements of selected companies. The results reveal that convergence with IFRS brought prominent positive variations in the values of quick ratio, debt/equity ratio, proprietary ratio and net profit ratio, while negative variation is brought in the values of current ratio, debt to total assets ratio, operating profit ratio, return on capital employed and return on shareholders’ equity ratios. It also presents significant changes in the values of items of balance sheet, profit and loss account and cash flow statement.

Keywords: IFRS, reporting standards, convergence process, results

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