8,286 research outputs found

    Antimicrobial Activity and Germination Conditions of the Medicinal Plant Argemone mexicana

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    Commonly called the Mexican prickly poppy, Argemone mexicana is a stress-resistant member of the Papaveraceae family of plants that has been used in traditional medicine for centuries by indigenous communities in Mexico and Western parts of the United States. This plant has been used to treat a wide variety of ailments, including skin diseases and intestinal infections, with reported antimicrobial properties. However, these properties are poorly understood and no bioactive compounds have yet been identified in the plant to account for this antimicrobial action. Herein, we describe the growth conditions and preliminarily characterize the antibiotic effects of different parts of the A. mexicana plant. We report that 2 mg of A. mexicana methanol root extract possesses antibacterial activity against the bacteria Bacillus cereus and Staphylococcus aureus, while the same concentration has no inhibitory effect on the fungus Candida albicans. Moreover, the methanol root fraction displays a stronger antibacterial effect, when compared to either the methanol seed or leaf fractions at the same concentrations and normalized to background solvent alone. Additionally, we show that when supplemented with 1000 mg/L of the phytohormone gibberellic acid (GA), germination rates of A. mexicana are significantly increased when compared to germination with either no GA or 100 mg/L GA. These preliminary results warrant further research into defining the antimicrobial properties and chemicals produced in the roots of these plants and are especially significant given the growing global concern of antibiotic-resistant ‘superbugs’ and lack of new antimicrobial drug discovery

    The relationship between non-audit service fees and audit fees in the banking sector in Malaysia

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    The issue of audit fees and non-audit fees charged by the audit firms has been discussed regularly in accounting and auditing literature. Recently, due to the corporate scandals in United States, the issue is discussed together with a host of revelations about audit failures that led to the companies’ demise. The auditing profession is being badly blamed and some suggest that this could be due to the audit firm’s reliance more on non-audit services rather than the audit itself. Therefore, this study attempts to probe the situation in Malaysia using the banking sector as the subject of interest. Specifically, it tries to examine the impact of non-audit services conducted by audit firms to these banks on audit fees. The results showed that the variable of non-audit fees is statistically significant in determining audit fees as predicted. Further sensitivity analysis showed that the results are robust to different measurements and company size

    Board structure and supplementary commentary on the primary financial statements

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    Purpose: This research investigates the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables. Design/Methodology/Approach: The study uses the disclosure index methodology to measure the extent of SNC in annual reports of 167 FTSE 250 companies. Ordinary Least Squares (OLS) regression analysis is employed to examine the association between the extent and focus of SNC and board structure variables. Findings: The findings show that the extent of SNC on amounts reported in the primary financial statements is about 30%, suggesting that companies provide commentary on a small number of amounts reported in the financial statements. In terms of focus of SNC, companies provide greater SNC on amounts in the income statement relative to the balance sheet. The regression results indicate that the extent of SNC is negatively associated with board size, and positively associated with audit committee independence and financial expertise. Focus of SNC is negatively related to audit committee independence and finance expertise. Originality/Value: The research contributes to both the voluntary disclosure and impression management literature streams. The findings provide evidence of the extent and focus of SNC on amounts in the financial statements. They also demonstrate that board structure variables are related to the extent and focus of SNC on amounts in primary financial statements. These findings have implications for policy makers who have responsibilities for ensuring that users of annual reports receive adequate information to make decisions

    Hydrological summary for the United Kingdom: August 2013

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    The monthly summary of hydrological conditions in the United Kingdom is compiled as part of the National Hydrological Monitoring Programme (a joint CEH and BGS enterprise). The report features contemporary data for rainfall, river flow, reservoir and groundwater levels in the form of maps and graphs. A commentary is provided on the status of the nation’s water resources and any notable hydrological events during the month. The National River Flow and National Groundwater Level Archives help provide an historical context for these contemporary assessments. Financial support for the production of the Hydrological Summaries is provided by Defra, the Environment Agency, the Scottish Environment Protection Agency, the Rivers Agency in Northern Ireland and the Office of Water Services

    Gardening and wellbeing

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    Section A is a literature review, exploring the psychological theories behind gardening-based mental health interventions and providing an overview of the current evidence to support their use. It builds on the last comprehensive review conducted in 2003, finding that the evidence-base has developed considerably over the past decade but that there is still a need for higher quality research in this field. Section B considers the value of gardening in promoting wellbeing in a non-clinical sample. A qualitative study is presented in which six suburban allotment-holders completed in-depth interviews about their allotment gardening and its perceived impact on their wellbeing. Transcripts were subjected to Interpretative Phenomenological Analysis (IPA). Seven main themes emerged from the data: fundamental importance of food, protection and safety, feeling connected, esteem, pleasure of being in nature, development and values. Parallels were drawn between these themes and Maslow’s hierarchy of needs. While each participant talked to some extent about all of the themes, a different theme was dominant for each individual, suggesting that allotments are flexible environments that may enable people to meet their individual needs, in order to enhance wellbeing. Implications for clinical and community psychology are discussed

    Disclosure measurement in the empirical accounting literature: A review article

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    This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. It also provides in depth discussion of current measurement issues related to disclosure and identifies gaps in the current literature which future research may aim to cover

    Greater New Orleans Foundation 2009 Annual Report

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    Contains mission statement; donor and grantee profiles; program information; timeline of GNOF's response to the 2010 Gulf Oil Spill; fund information; lists of donors, funds, and advisors; financial summary; and lists of board members and staff

    Medication treatment perceptions, concerns and expectations among depressed individuals with Type I Bipolar Disorder

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    BACKGROUND: Subjective experience of illness affects outcomes among populations with bipolar disorder (BD). This cross-sectional study combined qualitative and quantitative approaches to evaluate perceived treatment effects, concerns and expectations among 90 individuals with BD. METHODS: Adults with type I BD, mean age 36.6 years, 51% women, completed a semi-structured interview that was audio taped, transcribed, coded and analyzed along emergent themes. Quantitative scales measured depressive symptoms (Hamilton Depression Scale/HAMD), psychopathology (Clinical Global Impression/CGI), and insight and treatment attitudes (Insight and Treatment Attitudes Questionnaire/ITAQ). RESULTS: Individuals had moderate depression and psychopathology with good insight into need for treatment. Drug treatment was perceived as beneficial, by “stabilizing” or “balancing” mood (42%, N=38), decreasing anxiety/depressive symptoms (19%, N=17) and improving sleep (10%, N=9). While 39%, (N=35) of individuals denied medication concerns, nearly 29%, (N=26) feared possible long-term effects, particularly diabetes or liver/kidney damage. Media stories and advertisements contributed to medication fears. Hopes and expectations for treatment ranged from those that were symptom or functional status-based, such as desiring mood stabilization and elimination of specific symptoms (23%, N=21), to more global hopes such as “being normal” (20%, N=18) or “cured” (18%, N=16). LIMITATIONS: Limitations include relatively small sample, lack of a comparator, inclusion of only depressed individuals and those willing to discuss their illness experience. CONCLUSIONS: While individuals with BD appreciate the effects of medications, concerns regarding adverse effects and discrepancy between actual and hoped-for outcomes can be substantial. Subjective experience with medications using qualitative and quantitative methods should be explored in order to optimize treatment collaboration and outcomes
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