Use of expert systems in harmonizing international accounting reports

A significant problem in international accounting is the presence of a variety of accounting and disclosure standards that have been adopted by various countries as they match their national information needs to specific formats. Efforts at harmonization of world-wide financial statements have been less than successful. The needs in the 1990s suggest the need for an expedient solution to this problem. The current paper addresses this problem and suggests an information systems approach—a new approach—namely the development of an expert system which would be capable of translating disclosure in a particular country standard to one that meets internationally acceptable accounting standards or from one country standards to another country standards. The authors accept ^that the lack of adequate data may be the impediment to the development of the expert system and suggest a solution from database management to alleviate the harmonization dilemma

Local anaesthetics as antibacterial agents

Local anaesthetics as antibacterial agent

ADR Accounting Principles Choice And The Market Reaction To Form 20-F

In this study, we conjecture that non-U.S. firms, choosing to be listed on the major U.S. exchanges, will incur the added costs associated with the supplemental disclosure requirements in order to get that information impounded in the home country equity share price via the ADR share price in the manner described by Fishman and Hagerty (1989).  More specifically, we evaluate the equity share response to U.S.-listed ADR Form 20-F filing in a manner similar to Chen and Sami (2009, 2008) anticipating that the incremental disclosures will prompt ADR and equity security share responses.  Unlike prior studies, we investigate whether the Form 20-F filings prompt U.S. dominant cross-market information flows from the ADR share market back to the home country equity share market proportional to the incremental Form 20-F information.  We employ bivariate and single equation models of the cross-market ADR and equity security share response to the filing, controlling for the firm-specific Form 20-F accounting principles choice.  Preliminary results indicate that both ADR and equity security share markets respond to the Form 20-F filing.  There is a strong indication that the U.S. ADR share market response dominates the cross-market information flow driving the home country equity share market response.  Furthermore, we find that the cross-market response to ADR Form 20-F filing is not equal across the three available accounting principle choices in either the ADR share market or the home country equity share market. Our results are consistent with U.S. GAAP conveying the most of new price relevant information, IFRS, and local accounting standards being informative but not to the same extent

A qualitative study of the experiences of Iranian infertile couples after unsuccessful assisted reproductive technologies

Objectives: Assisted reproductive technologies (ARTs) give hope to some infertile couples; however, in vitro fertilization (IVF) is expensive and not subsidized by the Iranian state. More than 75% of IVF cycles in Iranian couples are unsuccessful. The aim of this paper is to describe the experiences of Iranian infertile couples after unsuccessful treatment. Materials and Methods: In this descriptive qualitative study, 36 participants including 29 Iranian infertile couples recruited after unsuccessful ART treatments, five infertility treatment team members and 2 relatives of infertile couples were interviewed at an Infertility Center in Northeastern Iran from April 2016 to June 2017. Data were collected using semi-structured, face-to-face interviews. Data analysis was carried out following Sandelowski. Results: Iranian infertile couples’ experiences following failed ART cycles are described. The findings presented here show that Iranian infertile couples experience stressors during treatment cycles and systemic challenges which may be unique to the Iranian cultural context. Conclusions: Iranian infertile couples face particular challenges related to the cultural context in which ARTs are delivered. Further exploration of the effects of culture on the experiences of failed ARTs needs to be considered by infertility clinics in Ira

Prevalence of xerophthalmia amongst under fives in urban slums And rural areas of kanpur

Research Question:- What is the prevalence of xerophthalmia & is there any difference in the occurrence in urban slums and rural area Objectives:- I.To assess overall prevalence of xeropththalmia in urban slums and rural area To identify the association of breast feeding and weaning with the development of xerophthalmia To identify association of xerophthalmia and immunization status of children. Study Design;- Cross sectional study Setting:- The study was performed in five urban slums and two rural areas of kanpur. Statistical Analysis:- Chi-square test , Relative risk Results:- Overall prevalence of xerophthalmia was observed 6.66%, in urban slums it was found to be 7.28% and in rural area 6.08%.Maxi- mum no.(50.60%) of xerophthalmic children belonged to age group 4-5 years. Higher prevalence was observed in children who were not breast fed (45.45%)and not immunized (38.7%)

Iranian infertile couples' strategies to manage social interactions after unsuccessful treatments with assisted reproductive technologies

Many infertile couples feel vulnerable after failed treatment cycles and find insensitive remarks or inappropriate support distressing. They fear that the stress of failed treatment cycles may affect their marriage and lead to marriage breakdown. This study explored the strategies a sample of infertile couples used to manage social interactions after unsuccessful treatment with assisted reproductive technologies. A descriptive qualitative study was conducted with 34 participants including nine infertile couples, nine infertile women and two infertile men with primary infertility, two relatives, and three fertility clinic staff. The participants were selected through purposive sampling at an infertility centre in Iran, between 2016 and 2017. Data were collected using semi-structured face-to-face interviews and analysed by qualitative content analysis approach. Participants found some social interactions after failed assisted reproductive treatment cycles to be distressing and painful. They described tolerating painful emotions which cause them sadness and sorrow as well as feeling embarrassed. As a result, they found they needed to maintain their adopting concealment strategies with their families through not permitting speculation, selective disclosure, not giving details and hiding the truth. This study showed that social interactions following failed assisted reproductive cycles can be upsetting for infertile couples. Couples use different strategies to manage potentially distressing social interactions. Healthcare providers and psychologists may provide a space for safe social interactions in order to help couples to use appropriate strategies in these circumstances

Infertile couples' perceived needs after unsuccessful fertility treatment: A qualitative study

Introduction: Infertility is a major medical issue. Investigations and treatment of infertility are the beginning of a complex, time-consuming and stressful process for couples that may fail well. The present study explored the needs of infertile couples following treatment failure with Assisted Reproductive Technologies (ARTs). Methods: A descriptive qualitative study was conducted in an Iranian infertility center, in the Northeast of the country between April 2016 and June 2017. The researchers recruited 29 individuals including 9 couples, 9 women and two men with primary infertility through purposive sampling. The data were collected using semi-structured interviews and analyzed iteratively, using conventional content analysis with MAXQDA software. Results: The main concepts obtained from the data were classified into one theme titled: ""The need for support"" and four main categories along with their subcategories, and included the need for psychological support, the need for more useful information, the need for social support and the need to access to supplementary services. Conclusion: The findings show that following treatment failure, the infertile patients’ expressed needs and preferences were not met. Identifying and meeting their needs may help the infertile couples to deal with ARTs failure and to reach a decision about future treatment

Upregulation of PD-L1 expression in breast cancer cells through the formation of 3D multicellular cancer aggregates under different chemical and mechanical conditions

© 2019 Elsevier B.V. Expression of programmed death-ligand 1 (PD-L1) in cancer cells plays an important role in cancer-immune cell interaction. The emerging evidence suggests regulation of PD-L1 expression by several tumor microenvironmental cues. However, the association of PD-L1 expression with chemical and mechanical features of the tumor microenvironment, specifically epidermal growth factor receptor (EGFR) signaling and matrix stiffness, remains elusive. Herein, we determine whether EGFR targeting and substrate stiffness affect the regulation of PD-L1 expression. Breast carcinoma cell lines, MCF7 and MDA-MB-231, were cultured under different conditions targeting EGFR and exposing cells to distinct substrate stiffness to evaluate PD-L1 expression. Furthermore, the ability to form aggregates in short-term culture of breast carcinoma cells and its effect on expression level of PD-L1 was probed. Our results indicated that PD-L1 expression was altered in response to both EGFR inhibition and substrate stiffness. Additionally, a positive association between the formation of multicellular aggregates and PD-L1 expression was observed. MDA-MB-231 cells expressed the highest PD-L1 level on a stiff substrate, while inhibition of EGFR reduced expression of PD-L1. The results suggested that both physical and chemical features of tumor microenvironment regulate PD-L1 expression through alteration of tumor aggregate formation potential. In line with these results, the in-silico study highlighted a positive correlation between PD-L1 expression, EGFR signaling, epithelial to mesenchymal transition related transcription factors (EMT-TFs) and stemness markers in metastatic breast cancer. These findings improve our understanding of regulation of PD-L1 expression by tumor microenvironment leading to evasion of tumor cells from the immune system

Circulating tumour cell clusters: Insights into tumour dissemination and metastasis.

INTRODUCTION:Metastasis results in more than 90% of cancer related deaths globally. The process is thought to be facilitated by metastatic precursor cells, commonly termed circulating tumour cells (CTCs). CTCs can exist as single cells or cell clusters and travel through the lymphovasculature to distant organs where they can form overt metastasis. Areas covered: Studies have highlighted that CTC clusters, which may be homotypic or heterotypic in composition, have a higher metastatic potential compared to single CTCs. The characterisation of CTC clusters is becoming important as heterotypic clusters can provide a mechanism for immune evasion. This review summarises the latest advances in CTC cluster mediated metastasis and clinical significance. Expert Opinion: Comprehensive characterisation of CTC clusters is needed to understand the cell types and interactions within clusters, in order to identify ways in which to reduce CTC cluster mediated metastasis. The role of CTC clusters in prognosticating disease progression needs to be determined by documenting CTC clusters from the time of diagnosis over the course of therapy