The Abuse of Foreign Income Tax Credit

This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost

Single and Dual Growth Factor Delivery from Poly-E-caprolactone Scaffolds for Pre-Fabricated Bone Flap Engineering.

Autografts are utilized to reconstruct large craniofacial bone defects; however, they result in donor site morbidity and defect geometry mismatch. Pre-fabricating a bone flap overcomes these drawbacks by integrating a patient specific scaffold with biologics, implanting it in the latissimus dorsi for a period of time and then transplanting it to the defect site as a partially remodeled construct. Polycaprolactone (PCL) is a biocompatible polymer that has mechanical properties suitable for bone tissue engineering. It must be integrated with biologics, however, to stimulate bone formation. The purpose of this work was to investigate bone regeneration using PCL and dual protein delivery. Bone morphogenetic protein-2 (BMP2) was adsorbed or conjugated onto a PCL scaffold in a clinically applicable setting (1 hour exposure at room temperature). Adsorbed BMP2 had a small burst release and was bioactive as indicated by C2C12 alkaline phosphatase expression. Interestingly, conjugated BMP2 had a sustained release but was not bioactive. When implanted subcutaneously, adsorbed BMP2 had increased bone volume (BV), elastic modulus, and ingrowth when compared to conjugation. Next, a collagen sponge was fabricated inside of a BMP2-adsorbed PCL scaffold to deliver vascular endothelial growth factor (VEGF). In addition, a modular PCL scaffold was developed in which the inner and outer modular portions were adsorbed with BMP2 and VEGF, respectively. In both systems, the VEGF was bioactive as indicated by increased endothelial cell proliferation. Dual delivery of BMP2+VEGF significantly increased BV from 4 to 8 weeks in an ectopic location, whereas, BMP2 alone did not. Finally, erythropoietin (EPO) and BMP2 were delivered from the outer and inner portions of the modular scaffold, respectively. The adsorbed EPO was bioactive as indicated by increased endothelial cell proliferation. At 4 weeks, dual EPO+BMP2 delivery significantly increased BV and ingrowth when compared to BMP2 alone. In conclusion, adsorbing BMP2 onto PCL may be optimal for clinical use. Delivering VEGF with BMP2 increases the bone regeneration rate from 4 to 8 weeks, and delivering EPO with BMP2 increases the BV at 4 weeks when compared to BMP2 alone, making multiple biologics delivery a promising method to increase the regenerated bone for pre-fabricated flaps.PhDBiomedical EngineeringUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttp://deepblue.lib.umich.edu/bitstream/2027.42/111451/1/jankip_1.pd

An observational study of abnormal findings in fetus during 11-13+6 weeks and targeted imaging for fetal anomalies ultrasonography

Background: Congenital anomalies are responsible for a of 14.2% of perinatal mortality in India. This study focuses on incidence of structural fetal abnormalities detected during 1st and 2nd trimester sonography. Aim of this study was to evaluate the need for targeted fetal scans.Methods: This study is an observational study conducted at Gujarat fetal medicine Centre, Ahmedabad, Gujarat, super specialty antenatal radiology centre where exclusively antenatal USGs and prenatal procedures are performed. All pregnant female coming for 1st and 2nd trimester USG were included. All fetal abnormalities in form of soft markers and structural abnormality were included.Results: Out of 2122 total ANC scans, 183 cases (8.6%) had structural abnormality and 235 cases (11%) had significant soft markers. 1185 cases (55.84%) came in late 2nd trimester for TIFFA scan and 468 (22%) were seen in 1st trimester scan. The incidence of fetal anomaly in this study was higher than general population as it is an exclusively fetal medicine centre and majority of patients were diagnosed with anomaly in late 2nd trimester.Conclusions: There is immense need for early diagnosis and timely intervention before 20 weeks in case of prenatal detection of fetal abnormality

ANTICANCER & CYTOTOXIC POTENTIAL OF AQUEOUS EXTRACT OF TRITICUM AESTIVUM ON HELA CELL LINE

The objective of the study was to analyze the anticancer property of the leaves of Triticum aestivum on HeLa cells. The Indian medicinal plant Triticum aestivum that is used in traditional medicine for cancer and non cancerous diseases was collected. The crude aqueous extract was prepared by using standard protocols. The antiproliferative effect of the aqueous extract was evaluated in vitro by employing MTT assay. The potency of each plant extract concentration was calculated in terms of percent cell inhibition of VERO and HeLa cells. The extract showed dose dependent anticancer activity on the cancer cell line i.e HeLa cell line while the extract did not show any cell toxic potential to the normal cell line i.e. Vero cell line.  . The MTT assay showed an anti proliferative activity (IC50) for the HeLa cell line at 133.6 μg/ml of crude extract. Keywords: Triticum aestivum, HeLa cells, VERO Cell line, MTT assay, cytotoxic, aqueous extrac

Clinical profile of ocular trauma in a tertiary care hospital of Southern Rajasthan

Background: Ocular trauma is a major cause of preventable visual impairment and blindness leading to permanent loss of vision and deterioration of quality of life. 90% of the injuries are preventable. Aim of the current study was to study the clinical profile of patients with ocular trauma at a tertiary care hospital in Southern Rajasthan. Current study was a cross- sectional, observational study was conducted at Geetanjali medical college and hospital, Udaipur.Methods: After taking a well-informed consent a generalized detailed history of 108 cases (123 injured eyes) was obtained. Assessment of best corrected visual acuity, near vision, intraocular pressure, slit-lamp evaluation and dilated fundus examination was carried out. Then injury was classified as per BETTS classification. Patients with corneal foreign bodies and chemical injuries were recorded separately. Imaging modalities like ultrasound B-scan, CT-scan and MRI were employed wherever required. Results: Number of males (98) was much higher than females (9) in our study. Male: female ratio was found to be 10.8:1. The most commonly affected age group was 21-30 years, this highlights the alarmingly high incidence of ocular injuries in economically active young males. Farming is the primary occupation across India, hence it deserves a special mention. 22% of injury cases in our study were farm- work related injuries. Farmers need to be educated and provided eye protective equipment during high-risk activities. Laws regarding agricultural code of practice should be implemented and followed.Conclusions: In our study, not a single case out of 108 had used eye protection at the time of injury. Every effort should be made to create awareness regarding use of safety measures during driving and engaging in high-risk occupations. This will help prevent sight-threatening complications of ocular trauma and the deleterious impact on quality of life

THE ROLE OF A SPECIALIST PHARMACIST IN THE MANAGEMENT OF ADALIMUMAB IN PATIENTS WITH INFLAMMATORY BOWEL DISEASE

Objective: The management of inflammatory bowel disease (IBD) patients on complex medications such as biologic disease-modifying anti-rheumatic drugs (DMARD) requires close supervision. At East Sussex NHS Healthcare Trust (ESHT), the multi-disciplinary team (MDT) already looking after these patients could benefit from the additional knowledge and support from a specialist pharmacist (SP). Methods: To assess if the MDT could benefit from an SP, all IBD patients on the DMARD adalimumab were identified. The patient records were screened for patient demographic data, clinical assessment and investigations, treatment, and follow-up clinics. Results: 162 patients at ESHT were identified as being on adalimumab treatment for either Crohn’s Disease (77%) or Ulcerative Colitis (23%). Disease activity scores, a clinical measure of IBD severity, were infrequently recorded (1%) on patient letters. Evidence of a biologic screen, a series of investigations to ensure safety in a biologic treatment, was only evident in one-third of patients. Clinic review of patients recently started on adalimumab and annual review of stable patients occurred 43% and 26% respectively. Conclusion: The results indicate that there is a need for an additional member to support the IBD MDT in managing this cohort of patients. An SP is uniquely positioned to fill this gap. They have extensive knowledge in drug indication, therapeutic drug monitoring, and side-effect profiles. Similar studies have been identified that support SP in this role

Bone Morphogenetic Protein-2 Adsorption onto Poly-ɛ-caprolactone Better Preserves Bioactivity In Vitro and Produces More Bone In Vivo than Conjugation Under Clinically Relevant Loading Scenarios

Background: One strategy to reconstruct large bone defects is to prefabricate a vascularized flap by implanting a biomaterial scaffold with associated biologics into the latissimus dorsi and then transplanting this construct to the defect site after a maturation period. This strategy, similar to all clinically and regulatory feasible biologic approaches to surgical reconstruction, requires the ability to quickly (<1?h within an operating room) and efficiently bind biologics to scaffolds. It also requires the ability to localize biologic delivery. In this study, we investigated the efficacy of binding bone morphogenetic protein-2 (BMP2) to poly-?-caprolactone (PCL) using adsorption and conjugation as a function of time. Methods: BMP2 was adsorbed (Ads) or conjugated (Conj) to PCL scaffolds with the same three-dimensional printed architecture while altering exposure time (0.5, 1, 5, and 16?h), temperature (4°C, 23°C), and BMP2 concentration (1.4, 5, 20, and 65??g/mL). The in vitro release was quantified, and C2C12 cell alkaline phosphatase (ALP) expression was used to confirm bioactivity. Scaffolds with either 65 or 20??g/mL Ads or Conj BMP2 for 1?h at 23°C were implanted subcutaneously in mice to evaluate in vivo bone regeneration. Micro-computed tomography, compression testing, and histology were performed to characterize bone regeneration. Results: After 1?h exposure to 65??g/mL BMP2 at 23°C, Conj and Ads resulted in 12.83±1.78 and 10.78±1.49??g BMP2 attached, respectively. Adsorption resulted in a positive ALP response and had a small burst release; whereas conjugation provided a sustained release with negligible ALP production, indicating that the conjugated BMP2 may not be bioavailable. Adsorbed 65??g/mL BMP2 solution resulted in the greatest regenerated bone volume (15.0±3.0?mm3), elastic modulus (20.1±3.0?MPa), and %bone ingrowth in the scaffold interior (17.2%±5.4%) when compared with conjugation. Conclusion: Adsorption may be optimal for the clinical application of prefabricating bone flaps due to BMP2 binding in a short exposure time, retained BMP2 bioactivity, and bone growth adhering to scaffold geometry and into pores with healthy marrow development.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/140249/1/ten.tec.2014.0377.pd

Development and Validation of Analytical Method for Simultaneous Estimation of Diclofenac Sodium and Serratiopeptidase in Bulk and Tablet Dosage Form

Second order derivative spectroscopy method was developed and validated for the simultaneous estimation of Diclofenac sodium (DFS) and Serratiopeptidase (SPD) in bulk and tablet dosage form. Accurate and Précised UV Spectrophotometric method with good sensitivity has been developed for simultaneous estimation of DFS and SPD. The method employs Second order derivative based on the measurement of absorbance of DFS at ZCP 264.20 nm and SPD at ZCP 295.20 nm. The calibration curve was linear in a concentration range of 5-30 μg/ml for DFS and 25-150 μg/ml for SPD. The developed method was validated as per ICH guideline, for its accuracy, precision, LOD, LOQ and the results were found to be satisfactory, thus the method is specific, rapid and simple with good sensitivity for estimation of DFS and SPD in marketed dosage form. Keywords: Diclofenac sodium, Serratiopeptidase, Second order derivative method, Validatio

Development and Validation of Analytical Method for Simultaneous Estimation of Diclofenac Sodium and Serratiopeptidase in Bulk and Tablet Dosage Form

Second order derivative spectroscopy method was developed and validated for the simultaneous estimation of Diclofenac sodium (DFS) and Serratiopeptidase (SPD) in bulk and tablet dosage form. Accurate and Précised UV Spectrophotometric method with good sensitivity has been developed for simultaneous estimation of DFS and SPD. The method employs Second order derivative based on the measurement of absorbance of DFS at ZCP 264.20 nm and SPD at ZCP 295.20 nm. The calibration curve was linear in a concentration range of 5-30 μg/ml for DFS and 25-150 μg/ml for SPD. The developed method was validated as per ICH guideline, for its accuracy, precision, LOD, LOQ and the results were found to be satisfactory, thus the method is specific, rapid and simple with good sensitivity for estimation of DFS and SPD in marketed dosage form. Keywords: Diclofenac sodium, Serratiopeptidase, Second order derivative method, Validatio

Anticancer and Cytotoxic Potential of Aqueous Extract of Triticum aestivum on Colorectal Carcinoma

Introduction: Cancer is caused by abnormalities in genetic material of the transformed cells. Cancer may also be initiated by carcinogens, tobacco, smoke, radiation, chemicals or infectious agents, especially some viruses. Cancers cause annually more than 13% of all human deaths. More than 70% of all cancer deaths occurred in low and middle income countries. Deaths from cancer worldwide are projected to continue rising, with an estimated 12 million deaths in 2030 (WHO estimate). Natural products have been used as traditional medicines in many parts of the world like Egypt, China, Greece, and India from ancient times. It is from these medicinal plants, the modern drugs been developed known to be free of the deleterious effects, are inexpensive and effective. One of these herbs is Wheatgrass, the young grass of Triticum aestivum Linn., family: Poeaceae. Objectives: Objective of the study was to analyze anticancer property of leaves of Triticum aestivum on HCT-15 cells. Materials and methods: The young grass of Triticum aestivum is was collected. The aqueous extract was prepared by using standard protocols. The antiproliferative effect of the aqueous extract was evaluated in vitro by employing MTT assay. The potency of plant extract was calculated in terms of percent decrease in viable HCT-15 cells as compared to the control. Result and conclusion: The extract showed dose dependent antitumor activity. The MTT assay showed an anti proliferative activity (IC50) at 258.8 μg/ml of crude extract. Keywords: Triticum aestivum, CRC, HCT-15, IC50, MTT Assay