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        Establishment of a Stable Amaranthus tricolor Callus Line for Production of Food Colorant

        Mousumi Biswas,Shibendu Sekhar Das,Satyahari Dey 한국식품과학회 2013 Food Science and Biotechnology Vol.22 No.suppl1

        The present study attempts to establish and screen Amaranthus tricolor L. callus for development of a stable callus line with enhanced production of food colorants. The best betacyanin-producing callus was induced on Murashige and Skoog basal medium supplemented with 1-naphthalene acetic acid (NAA) (0.25 mg/L) and 6-benzylaminopurine (BA) (2 mg/L) using stem segment as explants. The callus line (IIT BT/PBT At 11) was maintained up to 24 subculture cycles. Betalain production in callus was detected by reversed phase HPLC and LCMS. In addition to the reported abundant red-violet pigment amaranthin, 2 new yellow pigments and 18 other bioactive phenylpropanoids were detected in the callus line. A novel betaxanthin, methyl derivative of arginine betaxanthin was identified. All pigments were purified by size exclusion chromatography.

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        Does inefficiency influence earnings management through discretionary loan loss provisions? Evidence from Indian banks

        Sarit Biswas,Mousumi Bhattacharya,Sharad Nath Bhattacharya,Sharad Nath Bhattacharya 한양대학교 경제연구소 2022 JOURNAL OF ECONOMIC RESEARCH Vol.27 No.2

        The research looks into the impact of efficiency on discretionary loan loss provisioning in Indian banks and whether government ownership of commercial banks impacts efficiency. Using data envelopment analysis to quantify efficiency, we investigate the effect of efficiency on discretionary loan loss provision using a two-stage least squares regression model while accounting for uncertain government policies and their unpredictable economic consequences (economic policy uncertainty). Banks that are not majority owned by the government are more efficient than banks that are majority owned by the government. Through discretionary loan loss provision, bank efficiency positively impacts earnings management. Bank earnings management practices are limited by economic growth, rising credit-to-deposit ratios, and domestic economic policy uncertainties. However, capital adequacy ratio and global economic policy uncertainties are positively related to earnings management in banks. The study provides insights into the link between efficiency and earnings management in the face of local and global uncertainties.

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