This paper detects the existence of Earnings Management (EM) practice in Bangladesh. Total 105 manufacturing companies have been chosen from the different industrial sectors such as pharmaceuticals & ...chemicals, food & allied, cement, engineering, ceramics, tannery, textile & clothing, paper & printing, jute, fuel & power and miscellaneous. The well-known Beneish M score model has been used in detecting EM. The outcome shows that the percentage of non- manipulator companies is greater than manipulator companies except cement, paper & printing and jute industry. All out 39 % of manufacturing companies are likely manipulator where industry-wise pharmaceuticals & chemicals 28 % , food & allied 42%, cement 80%, engineering 42% , ceramics 0% , tannery 33% , textile & clothing 40 % , paper & printing 100%, jute 100% , fuel & power 25 % and miscellaneous 17% of manufacturing organizations are likely to be manipulator for 2017. This paper may help the stakeholder for distinguishing between likely and non-likely manipulator companies from the different industrial sectors, making a better decision and formulating policy to reduce the likelihood of manipulation. As Beneish Model is a probabilistic model, it is not unquestionably decisive from the identification that organizations are likely manipulators.
The Uterus is the child bearing organ in female, situated in the pelvis between the bladder and rectum. The uterus can be divided into an upper part, consisting of the fundus and the greater part of ...the body and a lower part consisting of the body, and of the cervix. The upper narrow end is called the internal os and the narrow lower end is called the external os. The cavity of the uterus communicates with that of the vagina through the external os. The study aims to evaluate various terminologies related to the uterus and its parts in Ayurveda. Morphological considerations of various terminologies along with applied aspects with references were studied. The present study is designed to analyze the concept of the uterus from Ayurvedic classics and interpreted. Elucidated terminologies were analyzed from structural anatomy, dimensions, location, and applied aspects. Various terminologies are used to represent the Uterus and its parts which can be correlated as follows- Uterus: Yoni, Phalayoni, Garbhasaya , Garbhakosha, Kukshi, Kshetra. Cervix with External Os: Garbhamarga, Garbhachidra. Fallopian tube /Uterine tubes: Raktavahasrota, Artavahasrotamsi, Artavavahasrotas, Artavavahamarga. Blood Supply: Artavavahasrotamsi, Artavvahinyadhamani.
This paper aims to give an overview of the existing literature on the Earnings Management (EM) and Corporate Social Responsibility (CSR) relationship in different countries. This paper reviews ...preceding studies concerned about EM, CSR and their relationship. Out of 23 works of literature, 11 studies found a negative relationship, 6 studies found a positive relationship, 2 studies found blended relationships in case of different situations and 4 studies found no connection between CSR and EM. Most of the results demonstrated that probably the socially responsible organizations have a negative correlation with EM practice. The types of the relationship depend on cause-effect relationship, information asymmetry, how can a company use resources, awareness on environmental issues, awareness on ethical issues, tax avoidance tendency, corporate governance practice, nature of the firm, political environment, opportunistic incentive, and stakeholder capital, manager's psychology, etc. Relationships between EM and CSR influence on earnings quality, firm performance, and firm value.
Background: The incidence of breast abscess ranges from 0.4 to 11% of all lactating mothers. Although breast abscess is a serious common complication of mastitis with high morbidity rate, there is a ...lack of high-quality randomized trial to demonstrate the best treatments.Methods: The Study was conducted in the Department of Surgery of Universal medical college and hospital, Dhaka, Bangladesh and MH Samorita hospital and medical college. It was a randomized controlled trial to see the efficacy of primary closure following incision and drainage of lactational breast abscess over traditional open method. Total 120 population were randomly selected in group A (60 patients) and group B (60 patients) and data was collected with their signed ethical consent. The study was conducted from January 2014 to December 2019. Collected data were classified, edited, coded and entered into the computer for statistical analysis by using Statistical package for social sciences (SPSS) version 22.Results: In patients of group A, most breast abscesses healed successfully with a nicer circumareolar scar, earlier healing, lesser number of hospital visits and lower total cost as compared to patients in group B. There was early resumption of breastfeeding and better patient satisfaction seen in group A.Conclusions: Primary closure of lactational breast abscess following incision and drainage is an effective modality of treatment of lactational breast abscess and it should be the first line of treatment, especially for larger and multilocular breast abscesses while traditional incision and drainage should be reserved for abscesses with gangrenous skin changes, where primary closure is not justified.
Purpose: To review the effectiveness of Agni karma and Ksha akarma in the management of Garbha Saya grivamukhagata vrana (Cervical Erosion). Material and Methods: All the research studies from 2002 ...to 2024 related to concerned topic collected from electronic data base and journals both online and offline. The procured data were studied in details and scientific review was done. Results: On reviewing the previous works it is found that maximum studies were done on Agnikarma by shalaka having vrana shodhana, ropana andprasadana properties. Though Ksharakarma also yielded good results but comparatively fewer studies were found. Discussion: Cervical erosion warrants urgent attention of the gynecologists as it affects the patient’s reproductive health and psychology. Modern treatment for cervical erosion is cauterization and cryosurgery which have many complications such as bleeding per vagina, cervical incompetence, secondary infertility etc. So Agnikarma and Ksharakarma can be better alternative for effective treatment of cervical erosion Conclusion: All the research works mainly were targeted for finding a best Shodhana and Ropana drugs for cervical erosion. All works were carried out on Bahya parimarjana (external application). This facilitates drugs effect for early and uncomplicated wound healing.
Background
Autism spectrum disorders (ASD) have a lifelong impact on behavior, communication, cognitive function, education, physical functioning, and personal, or social life. Separate studies ...suggest, Therapeutic and dietary interventions are effective to some extent in managing these issues. No study integrated the nutrition and therapeutic approaches and examined the outcome on disease severity, overall health, and behavioral status in ASD. The proposed study is designed to evaluate the combined effect of regular therapy (RT) and structured diet (SD) compared to the usual diet (UD) for Adolescents with ASD.
Methods
The proposed study will be a randomized clinical trial (RCT) with the assessor, therapist, and participants blinded to group allocation. Seventy ASD children with malnutrition will be enrolled in two different facilities of the Centre for the Rehabilitation of the Paralysed (CRP) between January 2023 and June 2023. Participants will be enrolled through a hospital-based randomization process from a population-based screening dataset, and with a concealed group allocation to either RT+ SD or RT+ UD group with a 1:1 ratio. The outcome measures are the Childhood Autism Rating Scale as per DSM‐5 to determine the severity of ASD, Mid-upper arm circumference (MUAC), and BMI for nutritional status, and Gilliam Autism Rating Scale (GARS-2) to assess the behavioral status. Post-test will be performed after 12 weeks of intervention, and Follow-up will be taken after 6 months of post-test.
Perspectives
The result of the study will contribute to the provision of a comprehensive approach to malnourished Adolescents with ASD, and manage the issues related to the severity of ASD, stereotypical behavior, and anticipated health hazards.
Clinical trial identifier
CTRI/2022/11/047653
.
Celotno besedilo
Dostopno za:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
Autism spectrum disorders (ASD) have a lifelong impact on behavior, communication, cognitive function, education, physical functioning, and personal, or social life. Separate studies suggest, ...Therapeutic and dietary interventions are effective to some extent in managing these issues. No study integrated the nutrition and therapeutic approaches and examined the outcome on disease severity, overall health, and behavioral status in ASD. The proposed study is designed to evaluate the combined effect of regular therapy (RT) and structured diet (SD) compared to the usual diet (UD) for Adolescents with ASD. The proposed study will be a randomized clinical trial (RCT) with the assessor, therapist, and participants blinded to group allocation. Seventy ASD children with malnutrition will be enrolled in two different facilities of the Centre for the Rehabilitation of the Paralysed (CRP) between January 2023 and June 2023. Participants will be enrolled through a hospital-based randomization process from a population-based screening dataset, and with a concealed group allocation to either RT+ SD or RT+ UD group with a 1:1 ratio. The outcome measures are the Childhood Autism Rating Scale as per DSM-5 to determine the severity of ASD, Mid-upper arm circumference (MUAC), and BMI for nutritional status, and Gilliam Autism Rating Scale (GARS-2) to assess the behavioral status. Post-test will be performed after 12 weeks of intervention, and Follow-up will be taken after 6 months of post-test.
Celotno besedilo
Dostopno za:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
Background: Self-collection of nasal swabs for the detection of SARS-CoV-2 RNA by reverse transcription-polymerase chain reaction (RT-PCR) would considerably increase the testing capability and ...decrease the risk of transmission among healthcare workers (HCW) and the use of personal protective equipment (PPE).Objectives: This study aimed to evaluate the performance of self-collected nasal swabs compared with professionally collected nasopharyngeal (NP) swabs for detection of SARS-CoV-2 RNA by RT-PCR.Materials and methods: We performed a cross-sectional study where the suspected cases of coronavirus disease 2019 (COVID-19) were instructed about the self-collection of nasal swabs from their mid-turbinate. The results were compared to a nasopharyngeal swab collected by a trained healthcare worker in the same patient at the same sitting.Results: We enrolled 100 participants, of which, 69 (69%) were male and 31 (31%) were female. The median age of the study participant was 36 years. Of the participants, 58 (58%) were symptomatic, and the commonest clinical presentation was cough, which was present in 42 (42%) participants. Out of 100 samples, 31 (31%) professionally collected nasopharyngeal swabs and 28 (28%) self-collected nasal swabs were positive for SARS-CoV-2 by RT-PCR. Out of 31 professionally collected positive samples, three samples were negative in self-collection. Out of 28 self-collected positive samples, no sample was negative in the professional collection. The sensitivity and specificity of self-collected nasal swabs compared to professionally collected nasopharyngeal swabs were 90.32% and 100.00%, respectively. The sensitivity of self-collected nasal was 100% when the cycle threshold (Ct) value of the professionally collected NP swab was less than 30.Conclusion: Our study showed that self-collected nasal swabs' sensitivities were similar to professionally collected NP swabs with a high viral load (low Ct value). Hence, this method could be used when the patient is symptomatic and come to the health providers in the early stage of COVID-19 illness.
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