Gujarathi M.R.,Ahmedabad University
Issues in Accounting Education | Year: 2017
Diamond Foods is a comprehensive case that provides an opportunity for students to apply several financial auditing concepts and professional auditing standards to a real-world context. Diamond overstated its earnings of fiscal 2010 and 2011, by 38 percent and 47 percent, respectively, by delaying recognition of the cost of walnuts acquired to later accounting periods. The case requires students to determine whether Diamond’s external auditor—Deloitte & Touche, LLP (Deloitte)—fulfilled its responsibility to obtain reasonable assurance that the financial statements were free of material misstatement. Students need to determine whether Deloitte’s issuance of an unqualified opinion on Diamond’s financial statements and internal controls violated professional auditing standards. In addition, students are required to evaluate whether Deloitte obtained sufficient understanding of Diamond’s business and industry, exercised the needed professional skepticism, and used appropriate analytical procedures to discharge its professional responsibilities. The case presents an opportunity to achieve several learning objectives, including the development of research, critical-thinking, communication, and problem-solving skills. The case is appropriate for use in a graduate or undergraduate course in financial auditing. It can also be used in a fraud examination course, or in a capstone course in the accounting curriculum. © 2017, American Accounting Association. All rights reserved.
Roy D.N.,National Institute of Technology Agartala |
Goswami R.,Ahmedabad University
Chemico-Biological Interactions | Year: 2016
Substances of abuse induce alteration in neurobehavioral symptoms, which can lead to simultaneous exacerbation of liver injury. The biochemical changes of liver are significantly observed in the abused group of people using illicit drugs or drugs that are abused. A huge amount of work has been carried out by scientists for validation experiments using animal models to assess hepatotoxicity in cases of drugs of abuse. The risk of hepatotoxicity from these psychostimulants has been determined by different research groups. Hepatotoxicity of these drugs has been recently highlighted and isolated case reports always have been documented in relation to misuse of the drugs. These drugs induce liver toxicity on acute or chronic dose dependent process, which ultimately lead to liver damage, acute fatty infiltration, cholestatic jaundice, liver granulomas, hepatitis, liver cirrhosis etc. Considering the importance of drug-induced hepatotoxicity as a major cause of liver damage, this review emphasizes on various drugs of abuse and addiction which induce hepatotoxicity along with their mechanism of liver damage in clinical aspect as well as in vitro and in vivo approach. However, the mechanisms of drug-induced hepatotoxicity is dependent on reactive metabolite formation via metabolism, modification of covalent bonding between cellular components with drug and its metabolites, reactive oxygen species generation inside and outside of hepatocytes, activation of signal transduction pathways that alter cell death or survival mechanism, and cellular mitochondrial damage, which leads to alteration in ATP generation have been notified here. Moreover, how the cytokines are modulated by these drugs has been mentioned here. © 2015 Elsevier Ireland Ltd
Savaliya R.,Ahmedabad University |
Singh P.,L J Engineering Technology |
Singh S.,Ahmedabad University
Current Pharmaceutical Design | Year: 2016
The latest pharmacologic research has resulted number of new molecules with the potential to modernize the prevention or treatment of different complex diseases, including cancer. The therapeutics generally include moieties such as proteins, drugs and genes, etc. Current activities in the pharmacological field include the development of novel drug-delivery systems to overcome pharmacokinetic glitches such as limited bioavailability, unwanted distribution, drug resistant, and stability, etc. Therefore, to address these issues various biotechnological and pharmacological techniques has been introduced. However, effective drug delivery with improved efficacy remains challenging. This review is focused towards different strategies such as physical and biological methods for efficacious delivery at desired tissues and even sub-cellular targeting. Emphasis is also given about nanotechnology based drug or gene delivery strategies and co-delivery of drug-drug; gene-gene or combinations of drug-gene, etc. are the current cuttingedge methods, which are under clinical or pre-clinical stage of research. Uses of biodegradable materials, such as liposomes and polymeric particles are another class of drug delivery vehicles, which have shown tremendous success, are also discussed. Towards the end, future directions of pharmacological drug delivery methods have also been summarized. © 2016 Bentham Science Publishers.
Chibber S.,Ahmedabad University |
Shanker R.,Ahmedabad University
Journal of Applied Toxicology | Year: 2017
Copper has been used from ancient time in various applications. Scientists have exploited its means of exposure and consequences to living organisms. The peculiar property of nanomaterials that is a high surface to volume ratio has increased the range of application in products. Copper oxide nanoparticles (CuO NPs) are widely used in industrial applications such as semiconductor devices, gas sensor, batteries, solar energy converter, microelectronics, heat transfer fluids and consumer products. In contrast, acute toxicity of CuO NPs has also been reported. Subsequently, human and environmental health may be at a high risk. Their frequent use can also contaminate ecosystems. Therefore, the toxicity of CuO NPs needs to be thoroughly understood. In this review, we have tried to discuss the recent facts and mechanism that have been explored for CuO NPs-induced toxicity at a cellular, in vivo and ecotoxicological level. Accordingly, the main cause for induction of toxicity by CuO NPs is the generation of reactive oxygen species (ROS) followed by the mitochondrial destruction that leads to apoptosis via the intrinsic pathway or under the condition such as hypoxia cell on exposure to CuO NPs may commit to necrosis. Moreover, CuO NPs also result in activation of MAPK pathways, ERKs and JNK/SAPK thus play an important role in the activation of AP-1. Furthermore, CuO NPs also leads to up-regulation of p53 and caspase three genes. Therefore, careful measures are required to explore omic technology to understand the molecular mechanism of the deleterious effects caused by CuO NPs. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.
Singh S.,Ahmedabad University
Colloids and Surfaces B: Biointerfaces | Year: 2017
The effective nanomedicines require nanoparticles to attach or adhere to the cell surface, which is dictated by several parameters of nanoparticles such as shape, size, charge, and composition. However, these parameters lead to the membrane potential dependent non-specific delivery of therapeutic or imaging nanosystems into cancer cells. This leads to significant complications and results into the serious impediment to effective treatment of cancer. Cancer cells are known to metabolize high amount of glucose in order to support their rapid proliferation and expansion. Recently, gold nanoclusters (AuNCs) have emerged as an excellent fluorescent nanoprobe for bio-imaging and related applications in cancer treatment. Therefore, taking cues from these studies, we have developed two types of gold nanoclusters, BSA-coated (BSA-AuNCs) and glucose coated gold nanoclusters (Glu-AuNCs) and investigated their mechanism of internalization in cell culture model systems of cancerous and noncancerous cells. Our study demonstrates that Glu-AuNCs are not internalized by HaCaT cells but selectively taken up by A431 cells through Glut-1 receptors, but their uptake was cell membrane potential independent. However, BSA-AuNCs showed more internalization in A431 than HaCaT cells, but their uptake was cell membrane potential dependent. © 2017 Elsevier B.V.
Dabhi V.K.,Dharmsinh Desai University |
Chaudhary S.,Ahmedabad University
Natural Computing | Year: 2015
Empirical modeling, which is a process of developing a mathematical model of a system from experimental data, has attracted many researchers due to its wide applicability. Finding both the structure and appropriate numeric coefficients of the model is a real challenge. Genetic programming (GP) has been applied by many practitioners to solve this problem. However, there are a number of issues which require careful attention while applying GP to empirical modeling problems. We begin with highlighting the importance of these issues including: computational efforts in evolving a model, premature convergence, generalization ability of an evolved model, building hierarchical models, and constant creation techniques. We survey and classify different approaches used by GP researchers to deal with the mentioned issues. We present different performance measures which are useful to report the results of analysis of GP runs. We hope this work would help the reader by facilitating to understand key concepts and practical issues of GP and steering in selection of an appropriate approach to solve a particular issue effectively. © 2014, Springer Science+Business Media Dordrecht.
Sharma V.,Indian Institute of Toxicology Research |
Sharma V.,University of Bradford |
Sharma V.,University of North Carolina at Chapel Hill |
Anderson D.,University of Bradford |
And 2 more authors.
Apoptosis | Year: 2012
The wide scale use of Zinc oxide (ZnO) nanoparticles in the world consumer market makes human beings more prone to the exposure to ZnO nanoparticles and its adverse effects. The liver, which is the primary organ of metabolism, might act as a major target organ for ZnO nanoparticles after they gain entry into the body through any of the possible routes. Therefore, the aim of the present study was to assess the apoptotic and genotoxic potential of ZnO nanoparticles in human liver cells (HepG2) and the underlying molecular mechanism of its cellular toxicity. The role of dissolution in the toxicity of ZnO nanoparticles was also investigated. Our results demonstrate that HepG2 cells exposed to 14-20 lg/ml ZnO nanoparticles for 12 h showed a decrease in cell viability and the mode of cell death induced by ZnO nanoparticles was apoptosis. They also induced DNA damage which was mediated by oxidative stress as evidenced by an increase in Fpg sensitive sites. Reactive oxygen species triggered a decrease in mitochondria membrane potential and an increase in the ratio of Bax/ Bcl2 leading to mitochondria mediated pathway involved in apoptosis. In addition, ZnO nanoparticles activated JNK, p38 and induced p53Ser15 phosphorylation. However, apoptosis was found to be independent of JNK and p38 pathways. This study investigating the effects of ZnO nanoparticles in human liver cells has provided valuable insights into the mechanism of toxicity induced by ZnO nanoparticles. © Springer Science+Business Media, LLC 2012.
Kumar A.,Ahmedabad University |
Dhawan A.,Ahmedabad University |
Dhawan A.,Indian Institute of Toxicology Research
Archives of Toxicology | Year: 2013
Nanoscience and nanotechnology have seen an exponential growth over the past decade largely due to the unique properties of engineered nanoparticles (ENPs), advances in ENP synthesis, and imaging or analysis tools. The unique properties such as high surface area to volume ratio, abundant reactive sites on the surface, large fraction of atoms located on the exterior face have made these novel materials the most sought after for consumer and industrial applications. This significant increase in the ENP containing consumer products has also enhanced the chances of human and environmental exposure. Humans get exposed to ENPs at various steps of its synthesis (laboratory), manufacture (industry), use (consumer products, devices, medicines, etc.) and through the environment (contaminated water, aerosolized particles, and disposal). Such exposures to ENPs are known to induce genotoxicity, cytotoxicity, and carcinogenicity in biological system. This is attributed to several factors, such as direct interaction of ENPs with the genetic material, indirect damage due to reactive oxygen species generation, release of toxic ions from soluble ENPs, interaction with cytoplasmic/nuclear proteins, binding with mitotic spindle or its components, increased oxidative stress, disturbance of cell cycle checkpoint functions, inhibition of antioxidant defense, and many others. The present review describes an overview of in vitro and in vivo genotoxicity studies with ENPs, advantages and potential problems associated with the methods used in genotoxicity assessment, and the need for appropriate method and approach for risk assessment of ENPs. © 2013 Springer-Verlag Berlin Heidelberg.
Singh S.,Ahmedabad University
BioImpacts | Year: 2013
Gene therapy has been recently shown as a promising tool for cancer treatment as nanotechnology-based safe and effective delivery methods are developed. Generally, genes are wrapped up in extremely tiny nanoparticles which could be taken up easily by cancer cells, not to their healthy neighboring cells. Several nanoparticle systems have been investigated primarily to address the problems involved in other methods of gene delivery and observed improved anticancer efficacy suggesting that nanomedicine provides novel opportunities to safely deliver genes, thus treat cancer. In this review, various nanoparticle types and related strategies, used in gene delivery for cancer treatment, have been discussed. © 2013 by Tabriz University of Medical Sciences.
Agency: European Commission | Branch: FP7 | Program: CP-IP | Phase: NMP-2010-1.3-1 | Award Amount: 13.15M | Year: 2011
The growing development, production and use of engineered nanomaterials and associated products will increase exposure of both humans and ecosystems to these new materials. However, current knowledge is still incomplete and established test methods are as yet inappropriate to reliably assess the extent of exposure and risk of materials at the nano-scale. There is an urgent need to develop methods to overcome the current limitations of existing hazard and risk assessment schemes and to generate the body of reference data needed as the basis for regulative requirements and for measures to safeguard production, application and the disposal of nanomaterials. The proposed project will mobilize the critical mass of international scientific knowledge and technical expertise required to address these questions. Current analytical and toxicity test methods and models will be put to test and subjected to rigorous intercalibration and validation. Where necessary, methods and test materials will be modified, adapted and validated, and new reliable reference methods developed, in cooperation with international standardisation bodies and the concerned industry, to support both pre and co-normative activities and to make the applicability of existing RA and LCA schemes to ENPs more reliable. The feasibility of validated measurement, characterization and test methods will be assessed by selected case studies to help the significant improvement of the performance of existing exposure monitoring systems as well as the development of new risk management and reduction strategies.