Association of CagA+ helicobacter pylori infection and gastric carcinoma

The aim of this study was to find out the association of the CagA+ Helicobactor pylori infection and gastric carcinoma. This cross sectional comparative study was conducted on 40 patients of gastric carcinoma and 40 healthy volunteers from January 2011 to December 2012.  Then, Cag A status was ascertained in both the groups by ELISA method. There was no significant difference between the case and control in relation to Cag A status.  &nbsp

Radiology – Changing Role in Healthcare

In November 1895, X-rays were inadvertently discovered by the German physicist Wilhelm Conrad Roentgen. Roentgen provisionally named the new rays as X-rays using the mathematical label for something unidentified. Roentgen's initial manuscript, "On A New Kind of Rays" (άber eine neue Art von Strahlen), was published two months later and in 1901, he received the first ever Nobel Prize in Physics “in recognition of the extraordinary services he has rendered by the discovery of the remarkable rays" subsequently named after him. He himself refused to take out patents, intending to the free use of X-rays for the benefit of mankind. Today, Wilhelm Conrad Roentgen is honoured as the father of diagnostic radiology.1,2 Since the inadvertent discovery of X-rays, conventional radiography has developed greatly and mostly has been replaced by digital radiography equipments which convert X-ray images to electronic data that can be studied using a monitor and archived on a computer disk. Digital techniques permit the radiographs to be viewed instantaneously, additionally allow specific areas of the image to be enlarged, and the contrast of the images can be manipulated to provide greater visibility of the abnormality.1 The anatomical details and sensitivity of the newer modalities is now of a high order and the use of imaging for ultrastructural diagnostics nanotechnology, functional and quantitative diagnostics and molecular medicine is steadily increasing. Most recently the improved imaging clarity and tissue differentiation in a number of clinical situations has dramatically increased the spectrum of the diagnostic information and even in many cases revealing the pathology without the requirement of invasive tissue sampling.3 Eventually radiology is now the prime diagnostic aid for many diseases and also has a vital role in monitoring treatment and predicting outcome. Recent advancements in this field bring a number of imaging modalities which have differing physical principles of varying complexity.3 Accurate and timely diagnosis has always been the cornerstone of medical care. In the vast majority of conditions this involves clinical radiology, from the relatively simple chest X-ray to diagnose pneumonia to the complexities of computed tomography (CT), magnetic resonance imaging (MRI) or positron emission tomography (PET) in the management of cancer. This diagnosis relies on the combination of imaging technology and the medical and diagnostic skills of the clinical radiologists making the diagnosis from the images.4 The value of different modalities varies by disease and clinical situation and some modalities have certain limitations in some organ systems. The discipline of musculoskeletal radiology has evolved into a major imaging subspecialty in the years since the first use of X-rays to diagnose fractures. Musculoskeletal radiology expertise has experienced enormous developments in diagnostic sensitivity and specificity and in image guided treatment options, in addition to technologic advances far beyond X-rays through advances in cross-sectional imaging such as CT and MR imaging. These two modern radiographic tools also play predominant role in neuroradiography.5 The field of radiation medicine and nuclear imaging are both progressing rapidly with respect to technologic sophistication and multiplatform interface capabilities. Though PET is not really a new field, it has recently undergone a dramatic revitalization as new clinical indicators are validated for this type of functional imaging. PET recently has an immense positive role in the diagnosis and monitoring of cancer patients. PET-CT is now an indispensable tool in the detection of cancer and cancer therapy.6 Most of us are familiar with the concept of diagnostic radiology in the field of medicine. However, numerous advancements in research have led radiology to play an increasingly promising part in health care not in just terms of spotting problems, but also as a major contributor to treatment and recovery. Working in tandem with other disciplines, radiology has had a major impact on achievements in such significant areas as early cancer detection, speedy trauma analysis, precise stroke localization and many others.7 Interventional radiology, one of the subspecialty areas of radiology, uses the imaging modalities of diagnostic radiology to guide minimally invasive surgical procedures, such as that in laparoscopic gallstone surgery. The number of interventional radiology examinations has shown a huge rise, increasing by over 50% since 2007. Therapeutic radiology, better known as radiation oncology uses radiation to treat diseases such as cancer using a form of treatment called radiation therapy.5,8 The last few decades have witnessed dramatic innovations and improvisations in imaging technology. In all sense radiological advances have revolutionized the practice of modern medicine. Imaging now uses a wide range of modalities that vary in their mode of image acquisition. In order to request the correct imaging technique and thereby improve patient management, it is useful for the practicing clinician to be conversant with all imaging techniques available, their advantages as well as limitations, indications and contraindications of each modality

Financial transactions in Islamic banking are viable alternatives to the conventional banking transactions

Islam has prohibited riba (interest) on loan given. When a lender lends money to another person, he is allowed to get back the capital amount only and not any additional amount which is usually fixed interest on the capital. Taking interest on loan given caused cruelty and injustice to poor people in the society during prophet Muhammad’s time who were unable to pay back the capital and the interest. So, Prophet Muhammad encouraged the rich people to give qard al-hasan (interest free loan) to the poor and needy people to help them to solve their problems. That’s why Allah (the Creator) prohibited taking interest but encouraged people who have money to invest the money in business. The profit obtained from business is permitted (halal) but fixed rate interest taken on loan given to a person is riba (interest) and it is prohibited. As Allah (the Creator) has prohibited interest, Muslims are prohibited to give interest, to take interest and to write down the interest transaction. Hence, Muslim scholars have invented some Islamic transactions which do not involve interest and Islamic banks are adopting these Islamic transactions. The objective of this paper is to narrate and analyze the Islamic banking transactions which are interest free and they are considered as alternatives to the conventional banking transactions

Islamic law of contract is getting momentum

This article is basically a book review on the book written by Razali, Siti Salwani. The title of the book is the ‘Islamic Law of Contract’ which has been published by Cengage Learning from the United States in 2010. The ISBN of the book is 13: 978-981-4253-97-0 and there are a total of 124 pages. The authors of this review article (Dr. Jalil and Mr. Khalil) have reviewed the book to find its merits and demerits and finally have given some suggestions for its further improvement. The authors have also written some points on the Islamic law of contract which they think necessary for the readers (who are not exposed to the Islamic law of contract) to understand better on the Islamic law of contract as well as for a better insight on the relevant legal points involved therein

Sustainability Issues of Various Denim Washing Methods

Denim washing is increasingly joining the list of indispensable processes of meeting the demands of the world’s shifting fashion industry. Other than this, there is a rising trend in the sustainability perception among both producers and customers in the modern world. However, denim washing is considered to have direct impacts on the environment because of its chemical discharge and many other pollutants emitted during the process which affect water supplies. In the process, the denim industry encounters challenges at every level. Therefore, there is need for studying sustainable problems associated with denim washing. The unseen soul of the denim industry is technology, as nothing can be transformed without technological advancement. Sustainability problems of conventional washing have been addressed in this paper (i.e. pp spray washing, bleaching washing, stone washing, sand blasting etc.). Furthermore, the paper describes how sustainability can be achieved through the most recent washing techniques, such as laser, waterjet, nanobubble, ozone, NoStone, potassium permanganate alternatives etc. The introduction of new technologies has triggered a dramatic shift in the denim washing industry in terms of water usage, electricity and chemicals as well as improved quality. Consequently, it is undoubtful that the recent technologies in denim washing are crucial in making the industry sustainable. Moreover, the paper describes the idea of digitally printed denim and the available software for measuring sustainability in the process of denim washing

Tax Avoidance and Evasion Practices in Bangladesh: A Study on Dhaka City

Tax payment is a civic duty and an obligatory contribution of citizens of a state imposed by the government. Tax is the major financial source of revenue that is used to meet public expenditure and development. In the present world, taxation is an instrument of economic policy. This study is designed to investigate the main reasons and ways of tax avoidance and evasion in Bangladesh. The study is based on a random sample of 200 respondents in Dhaka city including both tax payers and tax collectors. A structured questionnaire was developed and administrated for data collection. Results revealed that the main cause of tax avoidance and evasion is the dissatisfaction of existing tax rates followed by fear about tax, complex payment system, lack of tax collector cooperation, tax assessment system, lack of tax information and lack of counseling campaigns. The study also found that the reserve and provision is main way of tax avoidance and evasion followed by help of legal advisor, showing less income, shown more expenses and investment allowances and individual intention. Tax authority should properly review and evaluate the assessment and collection procedures. Media campaign and awareness development are also essential to minimize the tax avoidance and evasion. Keywords: Bangladesh, Revenue, Tax, Tax avoidance, Tax evasion

Solution Blow Spinning (SBS): A Promising Spinning System for Submicron/Nanofibre Production

Submicron/nanofibres possess great potential for application in different areas because of their amazingly high surface area-to-weight ratio. The demand for fabrication of such fibres on a huge scale is increasing with the fast improvement of nanotechnology. Traditionally, nanofibre fabrication methods have intrinsic faults, limiting their application in industry. Solution blow spinning (SBS) is a viable option for producing adaptable and conformable submicron/nanofibre mats on a variety of surfaces. The technique can be employed to produce submicron/ nanofibres with only a simple commercial airbrush, a concentrated polymer solution, and a compressed gas source. It depends on the high velocity of decompressed air that allows the rapid stretching and evaporation of the solvent from a polymeric solution jet at the outlet of the concentric nozzles system. Along with recent advancements, the importance and drawbacks of the solution blow spinning system in comparison to other methods, such as electrospinning and melt blowing, are briefly discussed. Furthermore, the mechanisms of co-axial SBS spinning and micro SBS spinning system for submicron/nanofibre fabrication are also described. Drawbacks and research challenges of SBS are also addressed in this paper

Vermicompost induced growth and yield performance of capsicum (Capsicum annuum L.) at sustainable rooftop farming system

Rooftop farming is gaining rapid popularity in urban areas, especially since the beginning of the global COVID-19 pandemic. For housebound people rooftop farming is not only a way of   potentially management of their time but also the execution of creativity. For rooftop farming vermicompost (VC) can be the most sustainable media for growing high value fruits and vegetables crops. In this regard, an experiment was carried out as a rooftop farming system at Charfassion upzila in the Bhola district of Bangladesh to observe the growth and yield performance of capsicum (Capsicum annuum) grown in different combinations of vermicompost in the winter season (2020-2021). Different agronomic and yield parameters were measured at the intervals of 30, 60, and 90 days and at the final harvest of 120 days after sowing. Among the measured parameters a mixed type of performance was achieved from varied doses of vermicompost applications and inorganic fertilizer treatment. Among the measured valuable parameters; the highest fruit length (8.85 cm), fruit diameter (10.3 cm), no. of fruits (9.51 plant-1), total wt. of fresh fruits (405.32 g/plant), fresh fruits yield (11.26 t ha-1), no. of branches (30.0 plant-1), stem girth (6.3 cm), root fresh wt. (8.80 g/plant), stem fresh wt. (23.35 g/plant),  petiole fresh wt. (6.09 g/plant), total fresh biomass (65.54 g/plant), dry wt. of fruits (76.91 g/plant),  dry wt. of total fruits: biomass ratio (7.35) and benefit-cost ratio (12.40), respectively, were observed in T5 (20t VC ha-1). So, from the overall findings of this study T5 with 20t VC application ha-1 is recommended to achieve better growth and yield of capsicum through the sustainable way of rooftop and urban farming systems and to improve soil fertility status

Extent of Use of Cost and Management Accounting in the Cement Industry of Bangladesh

The purpose of this study is to examine the extent of use of Cost and Management Accounting Practices (CA & MAPs) in Bangladesh cement industry (BCI). To achieve this objective 23 cement companies have purposively been selected. A structured questionnaire was administered among some selected professionals in accounts and finance department in the selected cement companies. The study proposed conceptual framework and revealed that there are five dimensions for practicing CA and MPAs in the manufacturing industry. Cement companies are more or less practicing all those dimensions. In the costing system dimension, cement companies are mainly using separation of cost and cost of quality. Companies are using budgeting for planning and activity based budgeting more compared to other usual budgeting tools. For performance measure, the adoption of financial measures is very common. In terms of information for decision making dimension, cost volume profit (CVP) analysis is the mostly practiced technique. Value chain analysis is widely accepted by the cement companies for strategic analysis. However, modern sophisticated methods and tools for CA and MAPs such as balance score card (BSC), analysis of competitors’ strength and weaknesses are less practicing. This study provides valuable understandings into the nature of CA & MAPs applied by cement companies in the emerging markets of developing countries. Keywords: Bangladesh, Cement industry, Cost and Management accounting, Financial measures, Non-financial measures, Strategic analysis

Castlemans Disease- A Case Report

Castlemans disease(CD) is a heterogeneous group of lymphoproliferative disorders of uncertain cause presenting with lymphadenopathy. It is histologically and prognostically distinct from malignant lymph-node hyperplasia. It was first described in a group of patientswith benign localised hyperplastic lymph-nodes in 1956 by Castleman et al. We report a case of a 70 year old gentleman who was clinically suspected to have lymphoma , but later histologically confirmed to have Castlemans disease.DOI: http://dx.doi.org/10.3329/bsmmuj.v5i1.11031 BSMMU J 2012; 5(1):79-80