Financial accounting - accounting is a fundamental aspect of business operations

Accounting is a fundamental aspect of business operations because it records transactions through which businesses achieve and retain profitability. Recoding transactions is an important aspect of business because the primary goal of businesses is to maximise profitability (Tirole, 2010). Accounting lays the groundwork to manage the income, expenses, assets and cash flow of the firm, all of which are pivotal to the financial health of the business regardless of its size. This report discusses different accounting principles in practice. The first task utilises the double-entry method to record the transactions of the business in ledgers using the double-entry method. This task also includes the formulation of a trial balance using the balance off rule and illustrates to which final account each trial balance entry is attributable. The second task involves the creation of final accounts for different businesses. The legal implications of varying business structures differ, so their financial statements are different. This task also includes a discussion of the properties, purposes, and structures of different financial statements. The third task addresses bank reconciliation. Bank reconciliation resolves any discordance between the records of the business and its bank statement. The gist of the fourth task is the use of control accounts. Control accounts summarise ledger balances to ensure a match between those accounts and the accounts in the ledger of each account.

Zamzam Abdelazim Zamzam abdelazim

Marine peptides in breast cancer: therapeutic and mechanistic understanding

Breast cancer is the most prevalent invasive form of cancer in females and poses a significant challenge to overcoming the disease burden. The growth in global cancer deaths mandates the discovery of new efficacious natural anti-tumor treatments. In this regard, aquatic species offer a rich supply of possible drugs. Studies have shown that several marine peptides damage cancer cells by a broad range of pathways, including apoptosis, microtubule balance disturbances, and suppression of angiogenesis. Many side effects, including immune response suppression, characterise traditional chemotherapeutic agents. The discovery of novel putative anti-cancer peptides with lesser toxicity is therefore necessary and timely, especially those able to thwart multi-drug resistance (MDR). This review addresses marine anti-cancer peptides for the treatment of breast cancer.

Dr. Salman Ahmed Dr. salman ahmed

Securing video files using steganography method in android mobile

The development of smart phone technology has lead to denigrate of the phone prepared with many sophisticated features such as sensors. Camera is one of the most extensively used sensors. Although the photographs capture by camera can be shared via Multimedia Message Service (MMS) which allows broadcast of files like photographs, audio and video. A major problem of MMS is, it doesn’t provide adequate safety mechanism. Because of this, the data of the people who wants to conceal confidential information from state-controlled systems that can be easily monitored. Video Steganography is a technique to hide any type of files in any extension into a Video file. The idea proposed in this paper is to embed any kind of data in another file, which is called carrier file. The carrier file must be image video file. Steganography is the art of hiding messages inside other messages such that the very existence of the message is unknown to third party. In this paper, a steganography-based android mobile application that can insert the confidential information into an image, then into a video that can be send it to receiver. Finally we can extract the confidential information from the image in the receiver side.

Dr H Shaheen Dr h shaheen

Online interviews for qualitative health research in africa: a scoping review

Online interviews can be powerful tools in global health research. In this article, we review the literature on the use of and challenges associated with online interviews in health research in Africa and make recommendations for future online qualitative studies. The scoping review methodology was used. We searched on Medline and Embase in March 2022 for qualitative articles that used internet-based interviews as a data collection method. Following full-text reviews, we included nine articles. We found that online interviews were typically conducted via Microsoft Teams, Zoom, Skype, WhatsApp, Facebook Messaging and E-mail chats. Online interviews were used in Africa because of the restrictions imposed by the coronavirus disease 2019 pandemic and the need to sample participants across multiple countries or communities. Recruitment for online interviews occurred online, interviews were characterised by inaudible sounds, the inability to use video options and the challenges of including people with low income and education. We recommend that researchers critically evaluate the feasibility of online interviews within a particular African locality before fully implementing this data collection approach. Researchers may also collaborate with community-based organisations to help recruit a more socioeconomically diverse sample because of the potential of excluding participants with limited internet access.

Emmanuel Ekpor Emmanuel ekpor

Beliefs and practices in taking licensure examination for teachers as spectrum of teachers’ moral principles: a case probe

The study employed Appreciative Inquiry framework to have an in-depth investigation in the personal lives of the participants and to draw connections between their beliefs and practices in taking Licensure Examination for Teachers and how these superstitions reflect and affect their moral principles. Specifically, it aimed to: (1) determine the superstitious beliefs followed by the examinees before, during, and after taking the Licensure Examination for Teachers (LET); (2) determine the positive and negative impact of these superstitions in the aspect of taking LET; and, (3) identify the effects of these superstitions in the characters and principles of the teachers. Semi-structured interview and focus group discussion were used and the data-sources were triangulated to come-up with a stronger analysis. Audit trail and member checking were followed to ensure that there were no biases in the interpretation of the data and to establish the validity of the results. Findings revealed that the student examinees followed different superstitious beliefs before, during and after the exam which have positive and negative effects. The motive of avoiding failure in the examination predominates over the motive of achieving success. The positive and negative effects of superstitions vary from one person's experience to another. Moreover, the assertion and personal disposition to pass the exam became the product of student examinees' projection. The superstitious notions were initiated to discard the student examinees' fears and to safeguard their emotional sphere against negative feelings and any untoward possibilities. Meanwhile, in the development of moral principle, the student examinees' family, peers and the society are important factors in the establishment of their belief system which later on reflects the moral principles they uphold.

Darrel Ocampo Darrel ocampo

A case report on young adult with wilsons disease

Wilsons disease is a rare inherited disorder which is characterized by impaired copper excretion which leads to excessive deposition of copper in many tissues and organs like brain, liver, and eye. This is also characterized by Kaiser-Fleischer ring, low serum ceruloplasmin levels and elevated urinary copper excretion [1]. A 26year male patient came to the neurology department with chief complaints of involuntary tremors of both hands and difficulty in walking in the last one month associated with swaying to one side in the last 20 days. On examination the patient is having Kaiser-Fleisher ring positive and upon further investigation Magnetic resonance imaging brain was performed which revealed the features in favor of Wilson’s disease. And for this condition the patient is treated with chelating agents and benzodiazepines.

Dr VENKATA RAMA RAO NALLANI Dr venkata rama rao nallani

Occurrence and molecular detection of avian coronavirus in selected live bird markets, northwestern, nigeria

Infectious bronchitis (IB) is one of the most common highly infectious viral respiratory diseases of poultry having wide geographical distribution. Yet, little is known about the infection in the northwestern states of Nigeria. In this study, a total of 263 pooled cloacal and tracheal swab samples were collected from apparently healthy avian species (duck, dove, geese, guinea fowl, local chicken, ostrich, parrot, pigeon, peacock, and turkey). The samples were from nine live bird markets in three states (Kaduna, Kano and Jigawa) of northwestern, Nigeria collected from September through November 2017. Total RNAs were extracted directly from the swab samples and screened for infectious bronchitis virus (IBV) using real-time reverse transcription-polymerase chain reaction. An overall prevalence of 38.0% (100/263) was recorded. IB was detected in 70 % (7/10) of the avian species with prevalence of 100 % in dove, local chicken 45.9 %, duck 42.3 %, geese 26.6 %, pigeon 23.5 %, turkey 20.0 % and guinea fowl 6.2 %. Conversely, no detection was made from ostrich, parrot, and peacock. Widespread distribution of IBV was observed and evidence of subclinical infection in seven out of ten (70 %) of the avian species sampled. These avian species harbouring IBV may act as reservoirs with an influence on the ecology and epidemiology of the disease. Continuous surveillance and characterization of the different serotypes in avian species are recommended to inform the adoption of suitable vaccination strategy and control measures for the disease in Nigeria.

Bitrus Inuwa Bitrus inuwa

The impact of medical tourism on women's health

Health tourism is a visit made to different regions in order to improve the physical well-being of the person. Medical tourism, on the other hand, is the sub-branch of health tourism and it is a form of travel that is used for medical treatment and also the tourism activities of the country visited. Under the name of medical tourism in women's health; cosmetic surgery, reproduction, birth, IVF, gynecological treatments, abortion, abortion and newborn care travels are included. It has been observed that many women travel around the world and in Turkey for these reasons and medical tourism has an important place in terms of women's health. The purpose of this review is to examine the impact of medical tourism on women's health in line with the literature

Reyhan Aydin Doğan Reyhan aydin doğan

Nutritional value, ethnomedicine, phytochemistry and pharmacology of vigna radiata (l.) r. wilczek

Vigna radiata (L.) R. Wilczek, commonly known as Mung bean, is one of the most important pulse crops grown from tropical to sub-tropical areas worldwide. Mung bean is reported to help prevent the loss of nails and hair, reduce the risk of hypercholesterolemia and coronary heart disease, and decrease the absorption of toxic substances. Flavonoids and phenols are reported from this plant. Antioxidant, anti-diabetic and hypocholesterolemic activities are also shown by Vigna radiata

Dr. Salman Ahmed Dr. salman ahmed

Integrating robot journalism into newsrooms: perspectives, opportunities, and challenges among egyptian journalists

This study explored how Egyptian journalists perceive the opportunities and challenges of robot journalism and its effect on newsroom operations. Guided by Roger Fidler’s Mediamorphosis Theory and in-depth interviews with journalists, the study reveals that artificial intelligence improves efficiency, data processing and investigative reporting. The participants cited ethical responsibility, employment stability, and cultural appropriateness as areas of concern. The findings highlight how Egyptian reporters are seeking a moderate solution and automation, which does not compromise professional judgment or public confidence. The study reveals that the adoption of robot journalism needs to be done responsibly and contextually to facilitate innovation in Egypt’s rapidly evolving media landscape.

Mohammed Fadel Arandas Mohammed fadel arandas

Vigna aconitifolia (jacq.) marechal. (papilionaceae): a review of medicinal uses, phytochemistry and pharmacology

Vigna aconitifolia (Jacq.) Marechal. (Papilionaceae) is a medicinally important plant used for treating different diseases, especially dermatological disorders. Alkaloids, phenols, flavonoids, and phytic acid have been reported in this plant. Vigna aconitifolia also exhibits antioxidant, antidiabetic, and hypocholesterolemic activities. The present review attempts to compile all the previous data based on its medicinal uses, phytochemistry and pharmacology reported in the earlier articles.

Dr. Salman Ahmed Dr. salman ahmed

Dignity therapy for individuals with severe mental illness: a holistic approach to care –a narrative review

Dignity therapy (DT) is an evidence-based psychotherapeutic approach originally designed to alleviate emotional and existential distress in patients with terminal illnesses. While dignity therapy has been well documented in palliative care, emerging perspectives suggest that its principles such as promoting autonomy, meaning, and self-worth can be beneficial for persons with severe mental illness (SMI) who often experience stigma, identity loss, and existential suffering. Although severe mental illness and terminal illness are distinct conditions both may involve the profound psychological and existential challenges that affect personal dignity. This paper explores the philosophical foundations and therapeutic benefits of dignity therapy, with a particular focus on its potential application in mental health settings. It highlights the significance of preserving dignity in psychiatric care and emphasizes the need for compassionate, personcentered mental health support tailored to the lived experiences of the person with severe mental illness.

Karishma Karishma

Zootherapeutics (animal-based remedies) for urolithiasis: history, current scenario and future dimensions

Animals like plants are also medicinal agents for preventing and curing different health problems worldwide, practically in all human cultures. Zootherapy is ancient and has strong evidence of the medicinal use of animal resources. Different animal body parts and preparations are used in folk medicines. Zootherapy reveals that medical practitioners have always considered animals a source of surprising and numerous therapeutic effects. A high diversity of animals, their parts, and derivative products are used, and this is a heritage that could constitute a fundamental step in the discovery and isolation of natural extracts and new and low-cost alternative drugs from animals. About 12% of people worldwide are affected by different types of urolithiasis; the recurrence rate in females is 47-60%, and in males is 70-80%. According to WHO, 75% of the population relies on traditional medicines to prevent and cure diseases. Hence, there is a need to concentrate on all folk natural products effective in urolithiasis for their pharmacological evaluation and isolation of single drug molecules responsible for anti-urolithiasis activity to develop suitable formulations against urolithiasis.

Dr. Salman Ahmed Dr. salman ahmed

Performance analysis of various parameters of network-on-chip (noc) for different topologies

Network on a chip is a concept in which a single silicon chip is used to implement the com-munication features of large-scale to very large-scale integration systems. For high-end System on Chip de-signs, Network on Chip is considered the best integrated solution. NoC has several advantages over dedicat-ed wiring and buses i.e. increased bandwidth, low latency, less power consumption and scalability. Reduc-tion in the latency (end-to-end latency and network latency), loss probability, energy consumption and re-sponse time are the basic parameters which are considered by the researchers for the optimization of the networks-on-chip topologies. In this paper we review the most popular technologies and also some recent topologies for interconnection networks. We study their performance and summarize their strengths & weakness.

Ashish mulajkar

Biophysical and structural mechanisms of resistance against pod borer complex in pgeonpea - a review

Host plant resistance is an important tool for minimizing the losses in pigeonpea due to pod borer, Helicoverpa armigera (Hubner), spotted pod borer, Maruca vitrata (Geyer) and pod fly, Melanagromyza obtuse (Malloch) which are the most threatening hidden pests of pigeonpea crop. Resistant cultivars has a remarkable potential for use in integrated pest management programme. The biophysical, morphological and structural attributes of plants plays an important role in plant defense mechanisms. The glandular (type A and type B) and non-glandular (type A) trichomes on pods of top and middle canopy of the plant and pod wall thickness were associated with resistance to H. armigera, M. vitrata and M. obtusa whereas, the non-glandular lengthy (type C) trichomes and pod length were associated with susceptibility to the said insects. The expression of resistance to H. armigera, M. vitrata, and M. obtusa was associated with the high amount of fat, phenol and tannin content. Whereas, the higher amount of crude protein and total soluble sugar content were responsible for higher pod infestation.

DR. BABU LAL JAT Dr. babu lal jat

Transition from industry 4.0 to industry 5.0: opportunities, challenges and technology requirement

Industry 5.0 is still a developing concept, but it is expected to leverage a range of advanced technologies to facilitate human-machine collaboration and enable more customized and sustainable manufacturing.This research paper tried to discuss the opportunities and challenges in the implementation of Industry 5.0. It primarily explored the need to transform from Industry 4.0 to Industry 5.0. The research paper further studied the technologies needed for the implementation on Industry 5.0 and also the principles of Industry 5.0.

Dr. Kishor Bholane Dr. kishor bholane

A comparative study of garlic antibacterial activity

This comparative study was conducted between local (Libyan) and imported (Chinese) garlic to evaluate their antibacterial activity against some isolated gram-positive and gram-negative bacteria. The study was carried out by using the agar well diffusion method at different aqueous extract concentrations (25%, 50%, 75% and 100%). The results showed that distinct antibacterial effects on both types of garlic with some differences between local and imported garlic. However, the zone of inhibition was more against Staphylococcus aureus, Klebsiella pneumonia and Escherichia coli, respectively. Furthermore, the antibacterial activity increased with the increase of concentration. So, this study recommends that garlic should be used against bacterial infection and more studies may be done against other bacterial species, especially multidrug-resistance strains.

Mediterranean Journal of Pharmacy and Pharmaceutical Sciences Mediterranean journal of pharmacy and pharmaceutical sciences

Matricaria chamomilla

A short review on the multi-use of this ancient herb, German Chamomille. Presented is a synthetic route to azulene, its most bioactive principle (antioxidant, disinfectant, wound-healing, antibacterial).

Stefan dahl

Evaluation of chickpea (cicer arietinum l.) genotypes for yield and their susceptibility reaction against helicoverpa armigera (hub.)

Eighteen chickpea (Cicer arietinum L.) genotypes were evaluated for yield and their susceptibility reaction against gram pod borer, Helicoverpa armigera Hub. for three consecutive years under natural field conditions during rabi 2010-11, 2011-12 and 2012-13 at Hisar. Among these, maximum grain yield was realized from the genotype H 04-28 (13.00 q/ha) during the season rabi 2010-11 and it was statistically at par with RSG 931 (12.45 q/ha), H 03-56 (11.73 q/ha) and RSG 963 (10.82 q/ha) during rabi 2011-12 and it was statistically at par with GNG 1488 (10.01 q/ha), CSJ 140 (9.07 q/ha) and H 03-56 (8.95 q/ha) during Rabi 2012-13 and it was statistically at par with RSG 888 (8.80 q/ha) and GNG 1591 (7.79 q/ha). However, on the basis of average of three years (2010-11 to 2012-13), the maximum yield was exhibited by the genotype GNG 1488 (9.36 q/ha) followed by RSG 931 (8.95 q/ha), H 04-28 (8.32 q/ha) and H 03-56 (8.20 q/ha). The genotype H 03-56 flowered earliest in 68-71 days and proved the best donor against gram pod borer with PSR 4.7. Minimum larval population was recorded in BG 256 (15.8 l/mrl) and it was followed by GL 25016 (17.5 l/mrl) and H 04-28 (18.5 l/mrl). Minimum per cent pod infestation by H. armigera was recorded in genotype H 01-27 (27.8%) and it was superior over all other genotypes. It was followed by H 03-56 (29.5%), CSJ 140 (30.9%) and GNG 1488 (31.3%). H 01-27 proved least susceptible genotype under natural field condition. The genotype H 03-56 flowered earliest and seemed to be the best as potential donor for pod borer’s tolerance under late sown condition. GNG 1488, RSG 931, H 04-28, H 03-56 and RSG 963 proved promising genotypes for yield and against H. armigera. These genotypes may further be utilized in breeding programmes to develop the high yielding and tolerant cultivars against gram pod borer.

DR. BABU LAL JAT Dr. babu lal jat

Analgesic and anti-inflammatory potential of four varieties of bell pepper (capsicum annum l.) in rodents

The use of Capsicum annum L. for culinary purposes dates back centuries. Its medicinal benefits have also been investigated in the past few days. Analgesic and anti-inflammatory activity in 4 different colored (green, yellow, orange, and red) sweet bell peppers (Capsicum annuum L.) were investigated in 200 and 400 mg/kg doses. Current research is directed at authenticating whether Capsicum can be used as an analgesic and anti-inflammatory, comparing the effects of the most used analgesic aspirin. The effects of ethanol extract of Capsicum annum L. were determined for analgesic activity by acetic acid-induced writhing, tail immersion and hot plate test. Animals were divided into ten groups (n=7): (1) Control (2) CAG 200 (3) CAG 400 (4) CAR 200 (5) CAR 400 (6) CAO 200 (7) CAO 400 (8) CAY 200 (9) CAY 400 (10) Standard. All the extracts given intraperitoneally in rat hind paws of seven animals in each treatment group received 200, 400 mg/kg. Acute toxicity was also determined by increasing the dose to 3000 mg/kg, which showed no evidence of mortality. A statistical calculation was performed using SPSS software to compare the effects of aspirin and Capsicum extract. Positive results were obtained as compared to the control group; the analgesic effect was statistically significant (P˂ 0.05). These observations revealed that the fresh fruit extract of four kinds of Bell pepper at 200 mg/kg and 400 mg/ kg possesses anti-inflammatory and pain-suppressing activities possibly mediated via PG synthesis inhibition.

Dr. Salman Ahmed Dr. salman ahmed

‹ First  < 36 37 38 39 40 >  Last ›