Role of Lean Accounting in Reduction Production Costs in Jordanian Manufacturing Corporation

This study is created to identify the role of lean accounting in the reduction of production costs in Jordanian Manufacturing Corporation. To achieve the purposes of the study, the researchers develop a questionnaire consists of (72) items. The population of the study includes of managers of financial departments, workers in the department of human resources and information technology, and workers in the fields of sales, marketing and procurement. The questionnaire has been examined (56) Jordanian manufacturing corporations. The researchers in this work sent a random sample of the questionnaire for all components, which the total of questioners were (280) with average of (5) questionnaires for each company. A total of (242) questionnaires were retrieved, which (227) of them with percentage of 81% were capable of analyzing. On the other hand, (15) questionnaires incapable of analyzing because was uncompleted by the examiners. We can summarize the findings of the study in the following points; first, the most important one is the existence the role of adoption lean accounting in the reduction of production costs in Jordanian Manufacturing Corporation. The study concluded with some recommendations such as the activate the use of the value principle of Lean accounting was more high to eliminate waste and loss, and also to achieve maximum benefits for the company by finding solutions to the problems and obstacles that face the production process. Kaywords: Lean Accounting, Manufacturing Company, Jorda

Exercise protects against obesity induced semen abnormalities via downregulating stem cell factor, upregulating Ghrelin and normalizing oxidative stress

Increased oxidative stress and hormonal imbalance have been hypothesized to underlie infertility in obese animals. However, recent evidence suggests that Ghrelin and Stem Cell Factor (SCF) play an important role in fertility, in lean individuals. Therefore, this study aimed at investigating whether changes in the levels of Ghrelin and SCF in rat testes underlie semen abnormal parameters observed in obese rats, and secondly, whether endurance exercise or Orlistat can protect against changes in Ghrelin, SCF, and/or semen parameters in diet induced obese rats. Obesity was modelled in male Wistar rats using High Fat Diet (HFD) 12-week protocol. Eight week-old rats (n=40) were divided into four groups, namely, Group I: fed with a standard diet (12 % of calories as fat); Group II: fed HFD (40 % of calories as fat); Group III: fed the HFD with a concomitant dose of Orlistat (200 mg/kg); and Group IV: fed the HFD and underwent 30 min daily swimming exercise. The model was validated by measuring the levels of testosterone, FSH, LH, estradiol, leptin, triglycerides, total, HDL, and LDL cholesterol, and final change in body weight. Levels were consistent with published obesity models (see Results). As predicted, the HFD group had a 76.8 % decrease in sperm count, 44.72 % decrease in sperm motility, as well as 47.09 % increase in abnormal sperm morphology. Unlike the control group, in the HFD group (i.e. obese rats) Ghrelin mRNA and protein were elevated, while SCF mRNA and protein were diminished in the testes. Furthermore, in the HFD group, SOD and GPx activities were significantly reduced, 48.5±5.8 % (P=0.0012) and 45.6±4.6 % (P=0.0019), respectively, while TBARS levels were significantly increased (112.7±8.9 %, P≤0.0001). Finally, endurance exercise training and Orlistat administration individually and differentially protected semen parameters in obese rats. The mechanism includes, but is not limited to, normalizing the levels of Ghrelin, SCF, SOD, GPx and TBARS. In rat testes, diet induced obesity down regulates SCF expression, upregulates Ghrelin expression, and deteriorate oxidative stress levels, which are collectively detrimental to semen parameters. Exercise, and to a lesse r extent Orlistat administration, protected effectively against this detrimental effect

Prevalence and Risk Factors of Gestational Diabetes in Twin Pregnancies: Population Based Study

Objective: To assess the prevalence and risk factors of gestational diabetes (GDM) in twin compared with singleton pregnancies. Methods: Population-based study using CDC birth data from 2016-2020. Higher order pregnancies and pre-pregnancy diabetes were excluded. A Chi-square test of independence was performed to identify significant factors associated with GDM in twin versus singleton pregnancies and within each group independently. Multivariable regression analyses were performed first to assess risk factors that are significantly associated with GDM in twins and second to assess the risk of GDM in twin compared with singletons, adjusted for the significant risk factors. P value<0.01 was considered statistically significant Results: Total of 18,173,365 singleton and 611,043 twin pregnancies were included during the study period. Following the regression model, maternal age≥30 years, nulliparous, IVF, chronic hypertension, Hispanic and Non-Hispanic (NH) Asian, foreign-born, overweight and obesity class I/II/II remained significantly associated with GDM in twins. However, maternal age<25 years, NH Black, and W.I.C program reduced that risk. Factors that more than doubled the risk in twins were maternal age≥40 years (OR 2.06 (1.97 – 2.14), P<0.001), NH Asian (OR 2.12 (2.04 – 2.20), P<0.001), and obesity class I, II, and III (OR: 2.22 (2.16 – 2.29), P<0.001, OR:3.01 (2.92 – 3.11), P<0.001, OR: 3.80 (3.67 – 3.93), p<0.001, respectively). Following adjustment for all the significant risk factors, twin pregnancy remained significantly associated with increasing the risk of GDM in twin compared to singleton pregnancies (OR 1.22 (1.21 – 1.23), P<0.001). Conclusion: Of the significant risk factors, maternal age≥40 years, NH Asian, and obesity class I, II, and III more than doubled the risk of GDM in twins. Regardless of maternal demographics, obstetric history, and endocrine factors, twin pregnancy remained significantly associated with GDM compared to singleton pregnancies. These factors can be used in risk prediction models to better counsel and manage twin pregnancies

Potentiometric Determination of Ketotifen Fumarate in Pharmaceutical Preparations and Urine Using Carbon Paste and PVC Membrane Selective Electrodes

This study compares between unmodified carbon paste (CPE; the paste has no ion pair) and polyvinyl chloride (PVC) membrane selective electrodes that were used in potentiometric determination of ketotifen fumarate (KTF), where sodium tetraphenylborate (NaTPB) was used as titrant. The performance characteristics of these sensors were evaluated according to IUPAC recommendations which reveal a fast, stable, and linear response for KTF over the concentration range of 10−7 to 10−2 mol L−1. The electrodes show Nernstian slope value of 52.51 ± 0.20 and 51.51 ± 0.25 mV decade−1 for CPE and PVC membrane electrodes at 30°C, respectively. The potential is nearly stable over the pH range 3.0–6.0 and 2.0–7.0 for CPE and PVC membrane electrodes, respectively. Selectivity coefficient values towards different inorganic cations, sugars, and amino acids reflect high selectivity of the prepared electrodes. The electrodes responses at different temperatures were also studied, and long operational lifetime of 12 and 5 weeks for CPE and PVC membrane electrodes, respectively, were found. These are used for determination of ketotifen fumarate using potentiometric titration, calibration, and standard addition methods in pure samples, its pharmaceutical preparations (Zaditen tablets), and biological fluid (urine). The direct potentiometric determination of KTF using the proposed sensors gave recoveries % of 98.97 ± 0.53 and 98.62 ± 0.74 with RSD 1.42 and 0.63% for CPE and PVC membrane selective electrodes, respectively. Validation of the method shows suitability of the proposed sensors for use in quality control assessment of KTF. The obtained results were in a good agreement with those obtained using the reported spectrophotometric method

Natural fiber reinforced poly(vinyl chloride) composites : a review.

Materials from renewable resources – also called biomaterials or ‘green’ materials – are presently gaining in importance worldwide. In these times of continuous increases in the price of crude oil and discussion of carbon dioxide (CO2) emissions, conventional plastics have reached a price level and a questionable image which promotes the search of alternatives. Natural fibers are a renewable natural resource and are biodegradable, which is an important characteristic for components that must be disposed of at the end of their useful life. They are recyclable and can be easily converted into thermal energy through combustion without leaving residue. In this study, we will discuss the natural fiber reinforced polyvinyl chloride composites, reinforcing effect, plasticization effect along with modification by coupling agents, properties, and applications based on composite materials. Also, the polyvinyl chloride-based composite materials with specific emphasis on effect of coupling agent, foamed polyvinyl chloride composites, and the effect of natural fiber reinforcement on its material properties will be reviewed. One of the best alternatives is natural fiber reinforced plastics composites. These are composites that are typically filled or reinforced with plant fibers, as well as plastics such as polyvinyl chloride or recently, even bioplastics

Numerical Study of Entropy Generation in a Vertical Square Channel Packed with Saturated Porous Media

Entropy generation in a vertical square channel packed with saturated porous media, and subjected to differentially heated isothermal walls has been numerically investigated. The effect of Darcy, Reynolds, and Eckert numbers on Entropy generation was studied. The entropy generation was found to be inversely proportional to both Reynolds and Darcy number, while it was directly proportional with the Eckert number. It was shown that as Darcy and Reynolds numbers were increasing, the Bejan number decreases, i.e., the irreversibility due fluid friction is dominated, while as the Eckert increases, theirreversibility due to heat transfer increase

A Jatropha biomass as renewable materials for biocomposites and its applications.

This review deals with the study of Jatropha biomass as renewable materials for biocomposites and its applications. Jatropha curcas is a multipurpose plant with many attributes and considerable potential. Jatropha plant is cultivated worldwide but it has specific cultivation area in Central and South America, Africa, and South Asia. The Jatropha plant produces many useful products, especially the seed from which oil can be extracted. Extracted oil has similar properties to palm oil and possible to obtain many products after processing. As biomass, Jatropha plant can used as a reinforcement in biocomposite development. Jatropha contain high amount of carbon especially in seed/husk, fruit shell and seed cake and can be used as filler in composite fabrication in the form of carbon black and activated carbon.In this review, we will discuss the distribution of Jatropha around the globe, chemical composition of various parts and extracts of Jatropha and their mechanical and physical properties. We will also cover the use of Jatropha biomass in various technical and biocomposite applications. With the development of green technology, Jatropha latex can be reduced to nanoparticle size. The chemical and physical properties of Jatropha contribute to its applications in food and non-food Products

Double-Layered Polyvinylpyrrolidone–Poly(Methyl Vinyl Ether-Alt-Maleic Acid) based Microneedles to Deliver Meloxicam:An In Vitro, In Vivo and Short-Term Stability Evaluation Study

This study aims to explore the use of polymeric microneedles (MNs) for the transdermal delivery of drugs, a non-invasive and convenient method that avoids first-pass metabolism and gastrointestinal complications. Specifically, we develop a double-layered MN formulation using polyvinylpyrrolidone and cross-linked poly(methyl vinyl ether-alt-maleic acid), comprising a dissolvable layer and a hydrogel-forming layer. Meloxicam serves as the model drug, and no organic solvents are employed in the manufacturing process to reduce toxicity. Coherent Anti-Stokes Raman Spectroscopy (CARS) is utilized to confirm that the manufacturing process does not alter the drug's physical properties. In vitro and ex vivo studies demonstrate that the double-layered MN formulation exhibits faster drug release in the first few hours, followed by a slower release. This results in extended bioavailability in vivo compared to the commercial oral formulation of meloxicam. Preliminary results indicate that the MN formulation is also effective in pain relief and inflammation reduction. The short-term stability of the MNs formulation is also confirmed, including its mechanical properties, sustained skin permeability, drug physical properties, and distribution within MNs using CARS microscopy. Overall, these results suggest that the double-layered MN formulation holds significant potential for transdermal drug delivery, offering a safer and more effective alternative to traditional oral administration

Elevated troponin level and nonspecific ST‐segment and T‐wave changes in a suspected acute pancreatitis patient, post‐SARS‐Cov‐2 infection: a case report

The case report describes a post-COVID-19 patient with severe right upper quadrant (RUQ) pain, moderate epigastric pain, high troponin levels, and nonspecific ST-segment and T-wave changes on electrocardiogram (ECG)