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    kartikeya singh

    The functional specialization of cell types arises during development and is shaped by cell–cell communication networks determining a distribution of functional cell states that are collectively important for tissue functioning. However,... more
    The functional specialization of cell types arises during development and is shaped by cell–cell communication networks determining a distribution of functional cell states that are collectively important for tissue functioning. However, the identification of these tissue-specific functional cell states remains challenging. Although a plethora of computational approaches have been successful in detecting cell types and subtypes, they fail in resolving tissue-specific functional cell states. To address this issue, we present FunRes, a computational method designed for the identification of functional cell states. FunRes relies on scRNA-seq data of a tissue to initially reconstruct the functional cell–cell communication network, which is leveraged for partitioning each cell type into functional cell states. We applied FunRes to 177 cell types in 10 different tissues and demonstrated that the detected states correspond to known functional cell states of various cell types, which cannot...
    In modern UAVs, continual target tracking has become a challenging task to avoid any hindrance while examining a target. There are various approaches already proposed for persistent target tracking using Deep Reinforcement Learning. In... more
    In modern UAVs, continual target tracking has become a challenging task to avoid any hindrance while examining a target. There are various approaches already proposed for persistent target tracking using Deep Reinforcement Learning. In this work we have employed a genetically evolved ANN(Artificial Neural Network) based approach which is capable of following a target vehicle, keeping it's ultimate aim of examining a target vehicle. In this work GA(Genetic Algorithm), being highly efficient in terms of consumption power provides an unique approach which disregards the issue of local minima trapping which generally tends to be a major issue in traditional gradient-based back-propagation approaches. Unreal Engine based AirSim has been used to perform simulations and training/evolution of our NEAT(NeuroEvolution of Augmenting Topologies) algorithm. Our path planning algorithm has been tested in 3 different experiments mentioned in this paper. In these experiments, we have determined some of the most common tasks normally assigned to an UAV.
    For almost 100 years, the international allocation of taxing rights and the taxation of multinational enterprises have relied on the permanent establishment concept and the arm’slength principle. By December 2020, the centrality of those... more
    For almost 100 years, the international allocation of taxing rights and the taxation of multinational enterprises have relied on the permanent establishment concept and the arm’slength principle. By December 2020, the centrality of those concepts to the international tax system is likely to change. That target date was set by the OECD inclusive framework on base erosion and profit shifting, which is spearheading the reshaping of the consensus-based regime of international taxation as part of a project whose original objective was “addressing the tax challenges of the digitalisation of the economy.” The project is commonly referred to as “BEPS 2.0,” given how soon it followed on the heels of the original BEPS project launched in 2013. Pillar 1 of the BEPS 2.0 project covers the development of new nexus and profit allocation rules that will determine when a jurisdiction has the right to tax an MNE’s income and how much of that income it can tax. The new rules will supplement and, in s...
    Learning outcomes The case presents an ideal platform for discussing the branding strategy, brand elements and the factors that contributed to success of an entrepreneurial venture in the quick-service restaurant (QSR) segment. Further,... more
    Learning outcomes The case presents an ideal platform for discussing the branding strategy, brand elements and the factors that contributed to success of an entrepreneurial venture in the quick-service restaurant (QSR) segment. Further, it enables students to discuss changes that are necessitated as the firm looks for new growth avenues. After working through the case and assignment questions, students will be able to analyze the entrepreneurial journey of a startup in red ocean markets by assessing the factors that contributed to its success; comprehend the importance of branding strategy for small business – choosing/designing of brand elements and selecting the positioning strategy; and assess changes needed in the branding strategy over time and devise strategies for the continued success of the firm. Case overview/synopsis Kolkata-based QSR chain Wow! Momo was bootstrapped with a meager INR 30,000 in 2008 by two school friends Sagar Daryani and Binod Kumar. It went on to become...
    About a quarter of India’s population still lives without access to modern electricity. The majority of these people live in rural, remote areas which cannot be easily connected to the central grid. Supplying those without power and... more
    About a quarter of India’s population still lives without access to modern electricity. The majority of these people live in rural, remote areas which cannot be easily connected to the central grid. Supplying those without power and supplementing the intermittent electricity provision of those who are connected has become a central goal of the government. In working to achieve this goal, India has become a laboratory for innovative energy systems as well as finance structures that enable customers to gain access to these systems. By exploring case studies of different financing structures as well as interviewing solar technology business owners, I find that end-user financing (i.e. consumer subsidies and tax rebates) is relatively ineffective at enhancing sales of off-grid solar technologies. End-user financing relies on formal banking systems and hinders firms from passing on subsidized costs because of extenuated bureaucratic cost recovery. Alternatively, innovative financing stru...
    We are using the available non-renewable resources at a rate that surpasses its rate of replenishment. So we need to efficiently use the fuels available and extract maximum energy from it. Using fuel mixtures of appropriate compositions... more
    We are using the available non-renewable resources at a rate that surpasses its rate of replenishment. So we need to efficiently use the fuels available and extract maximum energy from it. Using fuel mixtures of appropriate compositions mixed by volume/ mass called the flexible fuel mixture is a step to improve the fuel efficiency and engine performance parameters. Fanhua ma et al [1] studied the performance of an engine powered by mixture of CNG and hydrogen and results show that parameters such as brake thermal efficiency, brake specific fuel consumption depend on the ratio in which these fuels are mixed. Gasoline is widely used fuel for SI engines. Nowadays gasoline is blended with ethanol and this mixture is used as fuel for engines. In this research work, the performance of a 4stroke variable speed IC engine running on different combinations of Gasoline and Ethanol at different speeds and loads is analysed and the effect of fuel mixtures on power output of engine and fuel effic...
    Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on... more
    Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S. perspective, this new international environment provides one more impetus to strive for a reform of the corporate tax code to make it more competitive.
    Ambiguous surveillance and analysis of the theft activity are one of the main reasons for inadequate security management of a place. The place can be our home, office, shops, etc. In this research work, an automated system has been... more
    Ambiguous surveillance and analysis of the theft activity are one of the main reasons for inadequate security management of a place. The place can be our home, office, shops, etc. In this research work, an automated system has been proposed, which uses contour displacement points resulting in eternal surveillance for detection of the theft activity through CCTV camera. The algorithm developed in this work, utilises object detection technique in presenting real-time detection characteristics of the stolen object and identity of the theft in the form of camera frames. Through massive literature work, it is found that ideas adopted in developing various intelligent surveillance systems are majorly theoretically driven and lacks with required strong output modules. This research work is intended to demonstrate the implications of a convolutional neural network towards the prediction of visual objects from a previously trained data set and then form a suitable model for identifying any t...
    Approximately 500 million people in India’s countryside are still without access to electricity. The government has launched an ambitious project to electrify the entire nation by 2012. Unfortunately, the term “village electrification”... more
    Approximately 500 million people in India’s countryside are still without access to electricity. The government has launched an ambitious project to electrify the entire nation by 2012. Unfortunately, the term “village electrification” defines electricity distribution for only 10% of households. An equally ambitious plan by the Ministry of New and Renewable Energy states a goal to electrify about 25,000 of the remotest villages in India. In these villages, it is inefficient to extend the grid with decentralized, renewable energy systems. The economic development of a large portion of India’s population depends on the success of decentralized energy distribution. This development will help provide the means to eradicate poverty. Ensuring the success of these systems requires a closer look at the rural energy ladder. One must go beyond just lighting in order to establish a paradigm for integrated sustainable energy independence for India’s rural villages. Whether India decides to powe...
    Currently the whole world is abuzz with the talk of rapid development in India and China. But with the globe already under much ecological stress from the already developed nations, the question is, will the world be able to handle two... more
    Currently the whole world is abuzz with the talk of rapid development in India and China. But with the globe already under much ecological stress from the already developed nations, the question is, will the world be able to handle two billion more people demanding a level of consumption equal to that of the West? Of course to achieve that standard of consumption, both economies will rely heavily on cheap and readily available sources of energy. This increased demand placed by both nations on the physically finite resources for energy, is expected to change the geopolitical map of the world as the two countries try to secure their energy needs for their booming economies. Another important question is whether they will chose to cooperate or compete in their quest to satifsfy their thirst for commodities. It can be assumed that the inelasticity of demand for some of these energy resources and other commodities will cause prices to rise in the short term, but hope lies in the scarcity generated in both countries driven by the size of their populations. Should they choose, they could very well lead the world in becoming energy and resource efficient societies.
    The Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artificial profit shifting by multinational... more
    The Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artificial profit shifting by multinational firms. A key part of this effort is a renewed emphasis on the concept of “economic substance.” Economic substance standards require companies to have people functions (i.e., employees) in jurisdictions for companies to be able to report profits related to intangibles in such jurisdictions. Our analysis suggests that an emphasis on economic substance tied to people functions can have a significant impact on the scale as well as the location of economic activity (i.e., employees dedicated to the creation and use of intangibles). Furthermore, the likely implications on economic activity can be highly unfavorable for high-tax jurisdictions. Viewed from a US perspective, this new international environment provides an explanation for the international provi...
    Previously, we reported that infection of human macrophages with Mycobacterium tuberculosis (Mtb) results in massive alterations in the pattern of RNA splicing in the host. The finding gained significance since alternate spliced variants... more
    Previously, we reported that infection of human macrophages with Mycobacterium tuberculosis (Mtb) results in massive alterations in the pattern of RNA splicing in the host. The finding gained significance since alternate spliced variants of a same gene may have substantially different structure, function, stability, interaction partners, localization, and so forth, owing to inclusion or exclusion of specific exons. To establish a proof-of-concept; on how infection-induced RNA splicing could impact protein functions, here we used RNA-seq data from THP-1 macrophages that were infected with clinical isolate of Mtb. In addition to re-establishing the fact that Mtb infection may cause strain specific alterations in RNA splicing, we also developed a new analysis pipeline resulting in characterization of domain maps of the transcriptome post-infection. For the sake of simplicity, we restricted our analysis to all the kinases in the human genome and considered only pfam classified protein d...