Impact of Firm Size on Earnings Management; A Study of Textile Sector of Pakistan

The study was conducted to evaluate the impact of firm size on earnings management for the textile sector of Pakistan. For this purpose annual ten years data was obtained from 2004 to 2013 for fifty selected firms from the textile sector of Pakistan. Natural logarithm of total assets was used as the proxy of firm size. On the other hand earning management was the dependent variable of this study. Earnings management was measured through discretionary accruals by using modified Jones model. Descriptive statistics, correlation and panel data analysis was used for capturing the impact of firm size on earnings management. The statistical results of this study revealed that there is positive and significant impact of firm size on earnings management. Keywords: Firm Size, Discretionary Accruals, Earnings Management, Karachi Stock Exchang

Realizing an Efficient IoMT-Assisted Patient Diet Recommendation System Through Machine Learning Model

Recent studies have shown that robust diets recommended to patients by Dietician or an Artificial Intelligent automated medical diet based cloud system can increase longevity, protect against further disease, and improve the overall quality of life. However, medical personnel are yet to fully understand patient-dietician’s rationale of recommender system. This paper proposes a deep learning solution for health base medical dataset that automatically detects which food should be given to which patient base on the disease and other features like age, gender, weight, calories, protein, fat, sodium, fiber, cholesterol. This research framework is focused on implementing both machine and deep learning algorithms like, logistic regression, naive bayes, Recurrent Neural Network (RNN), Multilayer Perceptron (MLP), Gated Recurrent Units (GRU), and Long Short-Term Memory (LSTM). The medical dataset collected through the internet and hospitals consists of 30 patient’s data with 13 features of different diseases and 1000 products. Product section has 8 features set. The features of these IoMT data were analyzed and further encoded before applying deep and machine and learning-based protocols. The performance of various machine learning and deep learning techniques was carried and the result proves that LSTM technique performs better than other scheme with respect to forecasting accuracy, recall, precision, and $F1$ -measures. We achieved 97.74% accuracy using LSTM deep learning model. Similarly 98% precision, 99% recall and $99\%~F1$ -measure for allowed class is achieved, and for not-allowed class precision is 89%, recall score is 73% and $F1$ Measure score is 80%

Effect of Ascorbic Acid on the Wilting and Resistance of Capsicum Annum L. Plant

The change from reversible to permanent wilting in whole red pepper(Capsicum annum) followed by a very harsh salt stress of root exposure to 200 mM  solution of NaCl.It was noticed that a seed or seedling present in saline soil was wilted very quickly, but if replaced to non-saline soil within 6 hours then seed start recovery however if the duration is increase and it reaches to 9 hour, then the salt stress make it plastic i-e remained wilt and died but the addition of antioxidant (0.5mM ascorbic acid) to the root medium and during at the time when the plant is in salt stress condition, it recover the stress almost 50% of wilted seedling others solution which containing organic solution they does not effective like anti-oxidants (vitamin C), The salt severely damage the root, stem and leaves by accumulation in them. Keywords: Red pepper, ascorbic acid,wilting

Understanding the Adaptive Mechanisms of Plant in Low Phosphorous Soil

With the rapidly increasing world population and escalating food demand in the face of changing weather patterns, it is imperative to improve our understanding of how root functional traits enhance water acquisition and nutrient foraging for improved crop yields. Phosphorous (P) is poorly bioavailable element and essential for plant growth and development. Natural P reserves are very limited, and its availability is greatly influenced by several environmental factors, e.g., due to finite natural resources, soil pH, organic matter, and soluble complexes with cations (Al, Fe, and Ca); therefore, P limitation is a major factor that adversely affects crop production. To ensure an efficient and stable agricultural system, the establishment of P efficient crop production is inevitable. Plants have evolved different adaptability mechanisms to overcome these nutrient stresses. Low P adapted responses in plants are considered as an important trait for developing new lines with improved P acquisition, water uptake efficiency, and eventually protect roots from physical impedance. Previous studies showed that, modification in root architecture is potentially correlated with water, nutrient and phosphorus uptake. During P deficit condition, plant root undergoes several phenotypic (root hair density, cluster root, and lateral root) and biochemical modifications (citrate, malate, and acid phosphates secretion) leading to the solubilization and acquisition of unavailable P complexes in soil. This chapter reveals the biochemical, physiological, and molecular mechanisms of plant adaptive responses to low P availability. Moreover, this chapter proposes how plant competes with various abiotic stresses such as P deficiency, drought, and salinity. Screening of plants with superior root hair traits would be an important approach toward the development of P efficient crop varieties

Decoding of Ankle Joint Movements in Stroke Patients Using Surface Electromyography

Stroke is a cerebrovascular disease (CVD), which results in hemiplegia, paralysis, or death. Conventionally, a stroke patient requires prolonged sessions with physical therapists for the recovery of motor function. Various home-based rehabilitative devices are also available for upper limbs and require minimal or no assistance from a physiotherapist. However, there is no clinically proven device available for functional recovery of a lower limb. In this study, we explored the potential use of surface electromyography (sEMG) as a controlling mechanism for the development of a home-based lower limb rehabilitative device for stroke patients. In this experiment, three channels of sEMG were used to record data from 11 stroke patients while performing ankle joint movements. The movements were then decoded from the sEMG data and their correlation with the level of motor impairment was investigated. The impairment level was quantified using the Fugl-Meyer Assessment (FMA) scale. During the analysis, Hudgins time-domain features were extracted and classified using linear discriminant analysis (LDA) and artificial neural network (ANN). On average, 63.86% ± 4.3% and 67.1% ± 7.9% of the movements were accurately classified in an offline analysis by LDA and ANN, respectively. We found that in both classifiers, some motions outperformed others (p < 0.001 for LDA and p = 0.014 for ANN). The Spearman correlation (ρ) was calculated between the FMA scores and classification accuracies. The results indicate that there is a moderately positive correlation (ρ = 0.75 for LDA and ρ = 0.55 for ANN) between the two of them. The findings of this study suggest that a home-based EMG system can be developed to provide customized therapy for the improvement of functional lower limb motion in stroke patients

Investigando a degradação fotocatalítica aprimorada do azul de bromofenol usando nanopartículas de óxido de Estrôncio co-dopadas com Ni/Zn sintetizadas pelo método hidrotérmico

Excessive exposure of human to organic contaminants from industrial effluents calls for the implementation of effective pollutants removal techniques. This article investigates the photocatalytic degradation of bromophenol blue dye using Strontium oxide nanoparticles co-doped with Nickel and Zinc. Hydrothermal synthesis produced the nanoparticles, which were subsequently characterized using various analytical techniques. UV/Visible revealed absorption peaks at 294 nm, 306 nm, 311 nm, and 318 nm, while FTIR spectroscopy identified stretching peaks at 416 cm-1, 588 cm-1, and 856 cm-1 for Ni-O and Sr-O bonds. The nanoparticles displayed diameters ranging from 30.50 nm to 36.97 nm. EDX analysis confirmed the elemental composition, with Sr and O comprising of approximately 82.02 %, and Ni and Zn approximately 3.21%. Photocatalytic degradation experiments demonstrated that SrO nanoparticles 85.42% degradation efficiency, while co-doped SrO nanoparticles achieved an impressive 97.97% degradation efficiency. This work highlights the potential co-doped SrO nanoparticles as a promising solution for the efficient removal of organic pollutants from the industrial wastewater, addressing environment contamination concerns.La exposición humana excesiva a los contaminantes orgánicos de los efluentes industriales requiere la implementación de técnicas efectivas de eliminación de contaminantes. Este artículo investiga la degradación fotocatalítica del colorante azul de bromofenol utilizando nanopartículas de óxido de estroncio co-dopadas con níquel y zinc. La síntesis hidrotermal produjo las nanopartículas, que luego se caracterizaron utilizando diversas técnicas analíticas. UV/Visible reveló picos de absorción a 294 nm, 306 nm, 311 nm y 318 nm, mientras que la espectroscopia FTIR identificó picos de elongación a 416 cm-1, 588 cm-1 y 856 cm-1 para Ni-O y Sr- Los títulos. Las nanopartículas tenían diámetros que oscilaban entre 30,50 nm y 36,97 nm. El análisis EDX confirmó la composición elemental, con Sr y O comprendiendo aproximadamente el 82,02 %, y Ni y Zn aproximadamente el 3,21 %. Los experimentos de degradación fotocatalítica mostraron que las nanopartículas de SrO mostraron una eficiencia de degradación del 85,42 %, mientras que las nanopartículas de SrO co-dopadas lograron una impresionante eficiencia de degradación del 97,97 %. Este trabajo destaca las posibles nanopartículas de SrO co-dopadas como una solución prometedora para la eliminación eficiente de contaminantes orgánicos de las aguas residuales industriales, abordando los problemas de contaminación ambiental.A exposição excessiva de humanos a contaminantes orgânicos de efluentes industriais exige a implementação de técnicas eficazes de remoção de poluentes. Este artigo investiga a degradação fotocatalítica do corante azul de bromofenol usando nanopartículas de óxido de Estrôncio co-dopadas com Níquel e Zinco. A síntese hidrotérmica produziu as nanopartículas, que foram posteriormente caracterizadas usando várias técnicas analíticas. UV/Visível revelou picos de absorção em 294 nm, 306 nm, 311 nm e 318 nm, enquanto a espectroscopia FTIR identificou picos de alongamento em 416 cm-1, 588 cm-1 e 856 cm-1 para Ni-O e Sr-O títulos. As nanopartículas apresentaram diâmetros variando de 30,50 nm a 36,97 nm. A análise EDX confirmou a composição elementar, com Sr e O compreendendo aproximadamente 82,02%, e Ni e Zn aproximadamente 3,21%. Experimentos de degradação fotocatalítica demonstraram que as nanopartículas de SrO apresentam 85,42% de eficiência de degradação, enquanto as nanopartículas de SrO co-dopadas alcançaram uma impressionante eficiência de degradação de 97,97%. Este trabalho destaca os potenciais nanopartículas de SrO co-dopadas como uma solução promissora para a remoção eficiente de poluentes orgânicos de águas residuais industriais, abordando as preocupações de contaminação do meio ambiente

A Cross-Cultural Examination of Medicinal Plants Used in the Treatment of Lumpy Skin Disease in Bovine Herds in Sargodha, Punjab, Pakistan

Medicinal plants are being used for the treatment of various livestock ailments by the local peoples since earliest times. It is a recognized fact that plants are an important source of ethnoveterinary medicines. From the last decade, ethnoveterinary practices have gained tremendous importance due to the discovery of some effective ethnoveterinary products. Ethnoveterinary practices are more common in developing countries including Pakistan due to different socioeconomic factors. The studies showed that many medicinal plants used for the treatment of Lumpy skin disease (LSD). Ethno-pharmacological content was obtained from 200 people with knowledge and experience of using plants as medicines for this disease in different areas of Sargodha and Khushab, Punjab, Pakistan. The field study was carried out from January-2023 to June-2023. All the data was collected by evaluation and interviews by calculating Use value (UV). The result from this study shows that 20 medicinal plants that belong to fifteen families greatly represented by Family Meliaceae were significant in treating LSD. This study indicated that the ethno-medicinal practices and knowledge are still used in District Sargodha and Khushab plants that support health care and help in the improvement of alternative system of medicines. These results gave commencing information on the significance use of medicinal plants. It can be tested for use in the future that leading to new discoveries of medicines in the treatment of LSD and other diseases of cattle

TAGUCHI BASED OPTIMIZATION OF MACHINING PARAMETERS TO CONTROL SURFACE ROUGHNESS USING TiAlN-COATED TUNGSTEN CARBIDE MILLING CUTTER

Surface roughness is one of the determinant factors that governs the quality of machined surfaces. This paper experimentally studied effects of machining parameters on the surface roughness (Ra) for end milling of AISI 1045 work piece using a TiAlN coated carbide milling cutter. Taguchi optimization method was used to determine the optimal level of three control factors, namely, the feed rate, the spindle speed and the depth of cut. Analysis of variance demonstrates that the feed rate is the most significant parameter and contributes 47% for surface roughness. Finally, the contour plots of these three parameters have been analysed to determine the optimal ranges of control factors

Comparison of decompression alone versus decompression with fusion for stenotic lumbar spine: A systematic review and meta-analysis

The first line of treatment for lumbar spinal stenosis (with or without lumbar degenerative spondylolisthesis) involves conservative options such as anti-inflammatory drugs and analgesics. Approximately, 10%-15% of patients require surgery. Surgical treatment aims to decompress the spinal canal and dural sac from degenerative bony and ligamentous overgrowth. Different studies have given conflicting results. The aim of our study is to clear the confusion by comparing two surgical techniques. This meta-analysis was conducted in accordance with the preferred reporting items for systematic reviews and meta-analysis (PRISMA) guidelines. A literature search was conducted of the Ovid Embase, Scopus, Pubmed, Ovid Medline, Google Scholar, and Cochrane library databases. A quality and risk of bias assessment was also done. The analysis was done using Revman software (The Nordic Cochrane Centre, The Cochrane Collaboration, 2014, Copenhagen, Denmark). A total of 76 studies were extracted from the literature search and 29 studies with relevant information were shortlisted. Nine studies were included in the meta-analysis after a quality assessment and eligibility. Fusion with decompression surgery was found to be a better technique when compared to decompression alone for spinal stenosis in terms of the Oswestry Disability index and the visual analog pain scale for back and leg pain. On the basis of the meta-analysis of the recent medical literature, the authors concluded that decompression with fusion is a 3.5-times better surgical technique than decompression alone for spinal stenosis

EFFECTS OF STATIC STRETCH VERSUS HOLD RELAX IN IMPROVING FLEXIBILITY OF TIGHT HAMSTRINGS

Introduction: Hamstrings are a group of muscles which acts on two joint systems, performing multiple functions, thus prone to various injuries. Muscle tightness can be caused by active or passive mechanisms. Active mechanism involves shortening by spasm or contraction while passive mechanism involves postural adaptation or scarring for muscular shortening. Nevertheless, hamstring muscles usually become tight regardless of active or sedentary lifestyle. It is proved that hamstring tightness is the main leading factor to the risk of disorders of the knee and spine. This study was designed to find out immediate effect of Hold Relax versus Static Stretch on hamstrings tightness. Material & Methods: Seventy subjects were included (age 18-30) without excessive hamstring muscle flexibility and were randomly assigned to the one of two stretch groups. Group A was treated with static stretching and Group B was treated with hold relax technique. The left leg was treated as a control and did not receive any intervention. The Right leg was measured for Range of motion pre and post stretch intervention. Data was analysed with paired sample t-test and independent sample t-test to see the effectiveness of hold relax and static stretch in hamstring tightness. Self-made questionnaire was used and asymptomatic participants having tight hamstrings were included in the study after their consent form was signed. Only those subjects who fulfilled inclusion criteria were included in the study. Results: Paired sample t-test for both case and control group showed that there was significant improvement in the hamstring flexibility as the p value for both groups were less than 0.05 (p value 0.00). So, both HR and SS improves SLR. Independent sample t-test showed that there was no significant difference between the two groups as p value was greater than 0.05 (p value 0.011). So, both of these treatment techniques have same effect in the improvement of hamstring tightness with mean difference -3.543 and standard error 1.360. Conclusion: The results of this study concluded that both Hold Relax and static stretch techniques are equally effective in the release of hamstrings tightness