Impact of Information Technology (IT) On Management Accounting and Financial Accounting

In this research, the theorizing and conceptualizing the recent confluent of management accounting & financial accounting with advances in the information technology) & explaining not only how this confluent is manifested in the technical & technological domain, but somehow it is reflected in their behavioral & organizational level convergence. In this paper attempts to clarify the impacts of IT on the accounting systems. The largest impact IT has on the accounting is companies' able to develop & use to computerized the systems to track & record financial transactions. The IT networks & database system reduced the period of a time that will accountants had to plan & deliver to the financial reports to management. In this program helps companies to rapidly, efficiently generate particular reports for the decision taking in the management. Other computerized accounting systems capabilities are: Increased functionality, faster processing, improved accuracy, & improved external reporting. So in, this paper highlights the advantages & inconveniences of the using IT in consider and reporting systems

CURRENT UNDERSTANDING OF HYPERPOLARIZATION-ACTIVATED AND CYCLIC NUCLEOTIDE-GATED (HCN) CHANNELS: A REVIEW

Hyperpolarization-activated and Cyclic Nucleotide-gated (HCN) channels with significant physiological role are found to be present in heart and brain. These channels have got four subtypes encoded by four different genes. They play significant role in maintainance of cardiac rhythm and neuronal excitability with definite but partially defined role in development of arrhythmia, epilepsy and neuropathic pain.  These are also known as pace maker channels. In present review we will mainly discuss electrophysiology of neurons and SA node in special reference to HCN channel. In the heart mainly HCN4 subtype is present while in brain all four isotype have been found where they are involved in numerous neuronal functions i.e. dendrite c integration, memory, thalamo-cortical rhythm etc. Further in review we will also discuss in brief the physiology and uniqueness of this ion channel and disorders especially epilepsy, neuropathic pain and cardiac arrhythmia, due to the malfunctioning of these ion channels. The newer possibilities of modifying this ion channel along with the drugs acting will also be discussed. Keywords: HCN ion channels, Arrythmia, Epilepsy, Neuropathic Pain

Cyclosporin and mitochondria: a neuroprotective approach

Cyclosporin A (CsA) an immunophilin, discovered in 1969 and approved in 1983 to be used as immunosuppressant agent and is widely used in organ transplantation and auto-immune disorders. Its ability to alter mitochondria and apoptotic pathways makes it attractive agent to be employed in variety of diseases including age related neurodegenerative diseases. Mitochondria play pivotal role in cell energetics and reactive oxygen species production and are known to be key regulator of apoptosis hence it is important in a wide range of diseases. The structural and functional properties of mitochondria enable the targeting of drugs supposed to modulate the function of organelle for therapeutic advantage. By targeting mitochondria we can prevent oxidative damage associated with neurodegenerative diseases and ischemia and reperfusion tissue injury. Similarly targeting Bcl-2 can be helpful in cancer by triggering apoptosis

CPDA-1 Stored Blood Induced Effect on Hematological and Biochemical Parameter up to 28 Days

Introduction: When blood is stored outside the body, some hematological and biochemical changes take place resulting in reduced red blood cells survival which is an important drawback when transfused into the circulation of a recipient. Objective: The stability of hematological parameters like RBC count, WBC count, differential count, platelet count, MCV, MCH, MCHC and biochemical parameters like S. Sodium, S. Potassium, S. Chloride and albumin during extended storage at 4°C for up to 28 days was evaluated. Materials and Methods: The present research was conducted in L.N. Medical College and J.K. Hospital, Bhopal, in collaboration with blood bank department of our institute. 450 mL of blood was drawn from 30 healthy volunteer donors into citrate phosphate dextrose adenine (CPDA-1) anticoagulant (63 mL). The blood was kept for 28 days and samples were evaluated on days 1, 7, 14, 21 and 28. Results: Among the hematological parameters, there was a constant decline in WBC and platelet counts from day 0 to 28. RBC count, Hb, MCV, HCT showed increasing values; MCH was almost constant, while MCHC decreased. PDW increased while PCT increased till 4th day and then decreased. Neutrophils, Eosinophils, Monocytes decreased, Basophils remained constant while lymphocytes increased. Among the biochemical parameters, values of S. Sodium decreased, S. Chloride decreased till 3rd day, increased on 4th day and then again decreased on 5th day. S. Potassium and albumin showed increasing values. Conclusion: Extended storage of blood in blood banks leads to changes in biochemical and hematological parameters of stored blood. RBC stored for a period of time at 4°C loses viability. Some may undergo spontaneous hemolysis while in storage; others lose the ability to survive in the recipient’s circulation following transfusion. The structural and biochemical changes that RBCs go through during storage are likely to contribute to adverse transfusion effects

A comparative study of propofol and N2O versus sevoflurane and N2O with respect to haemodynamic response and ease of laryngeal mask airway insertion: a prospective randomized double blinded study

Background: Laryngeal mask airway (LMA) is an accepted airway device for spontaneous and modest positive pressure ventilation. Propofol is widely used Induction agent. Sevoflurane is a newer pleasant volatile anaesthetic with rapid induction and recovery with stable haemodynamics. The aim of this study was to compare propofol and sevoflurane with respect of haemodynamic changes and conditions for LMA insertion.Methods: This study was done on 60 female patients of ASA I, II grade between 20-60 years of age. Patients were randomized into two groups (n=30). All patients were preoxygenated and received inj. fentanyl 2µg/kg. Induction agent was propofol 2.5mg/kg (group P) or sevoflurane 8% with vital capacity breath (group S). Loss of eyelash reflex was the end point of induction. Induction time, conditions for LMA insertion, number of attempts, time of successful LMA insertion and haemodynamic parameters were noted.Results: time for induction and LMA insertion was significantly faster in propofol group than group S (p<0.05). Successful LMA insertion in first attempt was 100% in group P with excellent conditions (score 18) while in group S, it was 86.7% with excellent to satisfactory conditions (score 16-17). A significant fall in mean arterial pressure (p<0.05) was noted in group P while pulse rates were comparable in both groups.  Conclusions: Sevoflurane vital capacity breath inhalational induction can be used as an effective alternative to propofol though it requires greater time for LMA insertion but with better haemodynamic stability.

Histopathologic Examination of Ovarian Lesions: A Prospective Observational Study in Women from Central India

Background: There is age related increase in the incidence of ovarian cancer. Most Indian population-based cancer registries have reported a gradual rise in the ovarian cancer incidence over the years. Since ovary is composed of totipotent gametocytes and multipotent mesenchymal tissues, almost any type of tumor can arise from these tissues. Therefore, their proper recognition and classification is important for appropriate therapy and better prognosis.Aim: to look at the histopathological profile of various ovarian lesions in the local female subjects from central India.Methods: A prospective observational study was carried out on the surgically resected ovarian samples that were referred to the Pathology department over two and half year. A total of 100 ovarian cases were included. Histopathological examination of the specimen was done using standard protocols.Results: On gross examination, majority of non-neoplastic specimen showed unremarkable findings. Microscopic examination of non-neoplastic cases revealed that most of the cases were of follicular cyst followed by corpus luteum cyst. On the contrary, majority of neoplastic specimen showed cystic external surface on gross examination. Surface epithelial tumor was the most common histologic type amongst neoplastic cases. Most common histologic subtype amongst the surface epithelial tumors was found to be benign simple serous cystadenoma. Conclusion: In women from central India, commonest non-neoplastic lesion of ovary is follicular cyst whereas most common neoplastic lesion is surface epithelial tumor (benign simple serous cystadenoma)

Quasars probing intermediate redshift star-forming galaxies

We present a sample of 46 [OIII]-emitting galaxies at z<0.8 detected in the fibre spectra of quasars from the SDSS-DR7 through an automatic search procedure. We also detect [OII] and Hb emission lines from most of these galaxies in the SDSS spectra. We study both the emission and absorption properties of a sub-sample of 17 galaxies in the redshift range z=0.4-0.7, where MgII lines are covered by the SDSS spectra. The measured lower-limits on the star-formation rates of these galaxies are in the range 0.2-20 M_sun/yr. The emission line luminosities and (O/H) metallicities from R23 measured in this sample are similar to what is found in normal galaxies at these redshifts. Thus, this constitutes a unique sample of intermediate redshift star-forming galaxies where we can study the QSO absorber - galaxy connection. Strong MgII (W>1A) as well as MgI absorption lines are detected in the QSO spectra at the redshift of most of these galaxies. Strong FeII (W>1A) absorption lines are also generally detected whenever the appropriate wavelength ranges are covered. This suggests that most of these systems could be bona-fide Damped Lyman-alpha systems. We investigate various possible relations between the MgII rest equivalent widths and the emission line properties. We find a possible (2 sigma) correlation between the emission-line metallicity of the galaxies and the MgII rest equivalent width of the absorbers [truncated].Comment: 15 pages, 11 figures, 5 tables. accepted for publication in MNRA

Study of Urothelial Neoplasm in Central India With Reference To WHO/ISUP Grading

Introduction: Urothelial carcinoma is the most common bladder cancer, is often described as a polyclonal field change defect with frequent recurrence due to heightened potential for malignant transformation. Urothelial neoplasm runs the gamut from small benign neoplasm that may never recur to tumors of lower indeterminate malignant potential to lesions that invade the bladder wall and metastasize frequently. Hence histologic grading of these tumors to predict behavior has been subject of great debate as there is poor inter - observer reproducibility and no uniformity. Material and Methods: The present study was carried out in the Department of Pathology, L.N. Medical College, Bhopal, India. It was both a prospective and a retrospective study of 80 patients whose urinary bladder biopsy were studied. Result: 80 cases reported out of which 20 were transitional papilloma, 52 were cases of ransitional cell carcinoma and 8 cases were of squamous cell carcinoma. The majority of tumours are present in age group of 50-80 years. Discussion: Although World Health Organization classification system is most commonly used grading system but lack of detailed histological criteria motivated WHO and ISUP to publish a consensus classification for urothelial neoplasm of urinary bladder. The majority of the cases in this study belonged to the histologic grades of papillary carcinoma of low grade which corresponds to the WHO classification of transitional cell carcinoma grade II

Study of Incidence of Carcinoma Prostate in Central India With Reference To Gleason’s grading

Introduction: Prostate cancer is the most common non dermatologic cancer and the second most common cause of cancer related death in men. Although most prostate cancers are relatively slow growing and remain clinically unrecognized, their course is often unpredictable in terms of its speed of progression, perhaps because of the considerable heterogeneity of the histologic grade and a multitude of other factors that affect tumor growth. Material and method: The present study was carried out in the Department of Pathology, L.N. Medical College, Bhopa, India. It was both a prospective and a retrospective study of 310 prostatic biopsies /TUR (Trans-urethral resection) prostate chips. Result: Among 310 Prostate biopsies, 276 cases (89%) were of benign prostatic hyperplasia, 8 cases (2.5%) were of benign prostatic hyperplasia with prostatic intraepithelial neoplasia and 26 cases (8.38%) were of adenocarcinoma prostate. Discussion: Higher incidence of adenocarcinoma prostate could be due to the fact that in the absence of proper screening programme in our country, majority of the tumours are diagnosed incidentally when patients present with obstructive symptoms