VALUATION OF TANGIBLE FIXED ASSETS

Every business entity is forced to value its assets for different purposes.Fixed assets can be tangible like the ones mentioned above and capital work-in-progress, that is, fixed assets under construction / installation as well as intangible such as goodwill and brand. The discussion in this chapter is with reference to tangible fixed assets.An entity has the option of revaluing its tangible fixedassets. However, where such a policy is adopted itshould be applied consistently to all tangible fixedassets of the same class.Where a tangible fixed asset is revalued its carryingamount should be its current value at the balancesheet date. Generally this requirement is achieved byperforming a full valuation at least every five years andan interim valuation in year, with an interimvaluation in the intervening years where it is likelythat there has been a material change in value.Alternatively, for a portfolio of non-specialisedproperties, a full valuation may be performed on arolling basis over a five-year cycle, together with aninterim valuation on the remaining portfolio where itis likely that there has been a material change in value.For tangible fixed assets other than properties wherethere is an active second-hand market or appropriateindices, such that the entity’s directors can establish theasset’s value with reasonable reliability, an annualrevaluation by the directors may be sufficient, withoutnecessarily using the services of a qualified valuer.Revaluation gains are recognised in the statement oftotal recognised gains and losses except to the extentthat they reverse revaluation losses on the same assetthat were previously recognised in the profit and lossaccount, in which case they, too, should be recognized in the profit and loss account, after adjusting forsubsequent depreciation

Epidemiological study of uterine fibroids: our experience from urban Maharashtra

Background: Uterine fibroids or myomas or leiomyoma of uterus are the most common type of benign tumour of uterus and also most common pelvic tumour in women. Exact etiology is not known but the cause estimated to be is oestrogen and progesterone which proliferate tumour growth as fibroid rarely occur before menarche and reduces after menopause.Risk factors for developing fibroids are age, early age at menarche, reduced fertility, frequent alcohol and caffeine consumption, obesity, hypertension, diabetes mellitus, and previous pelvic inflammatory disease.  Objective of the research was to study the epidemiological factors associated with uterine fibroids.Methods: This present cross sectional descriptive observational study carried at Vilasrao Deshmukh Government Medical College (VDGMC), Latur from October 2019 to October 2021 among all cases of fibroid admitted at our tertiary care hospital. Data was analysed by using statistical package for the social sciences (SPSS) 24.0 version IBM United States of America (USA) and results are mentioned in percentages.Results: Out of 166 women, majority were from 31-40 years age group i.e. 58 (34.9%). Majority of the women were from urban area i.e. 57.2%. 13.2% were nullipara and 14.5% were multipara and grand multipara. 19.3% women were not practicing any contraceptive method. Abdominal lump complained by 41%, abnormal uterine bleeding 24.1%, metrorrhagia in 21.7%. Ultrasonography (USG) findings of the study population revealed submucosal fibroids in 64(38.6%), and intramural fibroids in 32 (19.3%).Conclusions: Incidence of fibroids is most common in 31-40 years of age i.e. 34.9%. Commonly observed symptom was abdominal lump (41%) and abnormal uterine bleeding (24.1%). Prevalence of submucosal fibroids was 38.6%, intramural fibroids 19.3%, submucosal polyp 14.5%, seedling fibroid 13.9% and subserosal fibroid 10.2%

Supracondylar fracture of femur: our experience of treatment with locking compression plate from rural Maharashtra

Background: Surgical treatment of supracondylar or intercondylar distal femoral fractures (AO/OTA types 33-A to 33-C) remains a significant surgical challenge with significant complication rates. Supracondylar and intercondylar fractures of femur are very often difficult to treat and they are notorious for many complications. We have studied use of LCP (locking compression plate) in the treatment of metaphyseal fractures. These implants improve fracture healing, especially in osteoporotic bone due to better holding capacity. Objective wass to assess the efficacy of LCP in maintenance of post-operative distal femoral alignment and in preventing post-operative varus collapse in supracondylar fracture of femur.Methods: Prospective Longitudinal observational study Conducted at Post Graduate Institute of Swasthiyog Pratishthan, Miraj, Maharashtra involving 50 patients with supracondylar fracture. The fractures were classified as supracondylar femur fracture (AO/OTA type 33) (A- C). Fractures that were supracondylar with significant proximal fracture extension were classified as an AO/OTA type 33 fracture unless there was a separate diaphyseal fracture. Data was analysed by using SPSS 16.0 version and expressed as percentages.Results: Majority of patients were from 30-39 years age group i.e. 32%. Majority of patients were males i.e. 46 (92%). 7 (14%) patients had healing time <4 months. 24 (48%) patients had healing time between 4-6 months. 19 (38%) patients had healing time more than 6 months. To assess the overall results, we used Knee society score. In 38% of patients, we found excellent results. Good and fair results were seen in 32% and 26% of patients.Conclusion: Locking compression plate is an ideal implant for fixation of supracondylar fracture of femur 33 (A-C) especially in C3 type where articular comminution is present

Investigation of Peel Resistance of Adhesives Materials: A Review

Different adhesives are used for joining the different types of materials. The different types of peel tests available for investigating the adhesive strength are 90º, 135º, 180º and T-peel test. This paper reviews the different peel tests available as well influence of other factors for determining of peel resistance between two materials. The investigation of adhesive strength helps to select a proper adhesive material for joining of two different materials. The paper briefs the effect of peel angle, different types of peel tests such as 90º and T-peel test, temperature, moisture, thickness, the rate of change of peeling rate on peel strength

Complex foot deformity and Illizarov technique: a record-based study

Background: Complex foot deformities may occur as a result of trauma, poliomyelitis, osteomyelitis, burn contractures, neuromuscular diseases or may present as a resistant congenital contracture such as clubfoot. The Ilizarov fixator is new and more efficient method in the treatment of orthopedic foot problems. The aim of the study was to assess the outcome of Illizarov technique.Methods: This is a hospital record-based study conducted in 32 patients of foot deformity at orthopedic ward of Navodaya Medical college and Hospital, Raichur.  The record- based data was collected in January to July 2019. Data analysis done with SPSS 24.0 version IBM USA.Results: Majority of the subjects were from 0 to 5 years age group i.e. 14 (43.8%). Mean age was 26.2±4.9 years. Majority in our study were males i.e. 71.9%. In majority of the cases, the cause of foot deformity was neglected and relapsed club foot i.e. 12 (37.5%). Treatment period was 22±7 weeks.   Conclusions: The Ilizarov method can successfully correct complex foot deformities. Success rate was 90.6%

Role of locking compression plate in management of metaphyseal fractures in osteoporotic bones: an experimental study from rural Maharashtra

Background: Osteoporosis is multi factorial disease, which is caused by complex interaction between genetic and environmental factors that influence bone turnover, bone mass, skeletal geometry and risk factors. Distal femur fracture needs aggressive management in terms of open reduction and internal fixation with locking compression plate and early mobilization. Objectives were to study the role of locking compression plate in the management of osteoporotic metaphyseal fractures.Methods: Present study is a prospective study comprising of 50 patients who sustained various fractures in different bones of body due to osteoporosis and were treated using locking compression plate (LCP). All patients were evaluated for effectiveness of LCP.Results: In present series majority of patients (44%) fall in age group of 61-70 years having senile osteoporosis, followed by 12 (24%) from 51-60 years age group. Majority of the cases involved were distal femur fractures (50%). 15 i.e. 30% cases were fracture of proximal tibia and 20% were fracture of proximal humerus. 96% had osteoporosis. C1 type of fracture was commonly seen in 6 (12%) patients. The mean constant score at one month was 58 and at the end of one year it was 80. The mean oxford score at one month was 28 and at the end of one year it was 38.Conclusions: Locking compression plate is an ideal implant for fixation in metaphyseal osteoporotic bones when used methodically

Relation of COVID-19 with acute ischemic bowel disease: A retrospective observational study

Introduction: COVID-19 is a serious respiratory disease caused by SARS-CoV-2, aside from the respiratory system, the gastrointestinal system is the most common site of SARS-COV-2 infection. The study aimed to assess relation between COVID and ischemic bowel disease by analysing length of hospital stay and mortality rates between COVID and non-COVID groups. Methods: The study was conducted from June 2020 to November 2021 in the surgical wards of Seth GS Medical College and KEM Hospital, Mumbai. Included patients presented to emergency room with acute abdomen which diagnosed as acute ischemic bowel disease during the period of study and then compared the outcomes between COVID and non-COVID groups. Results: Out of 40 patients, 16 had no history of COVID and remaining 24 had either previous history of COVID or diagnosed presently with COVID. In both COVID and non-COVID population, distribution of comorbidities were almost equal exception being stroke, where both the cases had previous history of COVID, diabetes was the most common comorbidity in both the groups followed by hypertension. Patients with active COVID infection had higher mortality of 75% (3 out of 4) followed by patients with past history of infection with mortality rate of 65% (13 out of 20) whereas the mortality rate in non-COVID patients were 37.5% (6 out of 16). Conclusion: Ischemic bowel disease among COVID-19 patients is rare, but its association with high mortality rates and prolonged length of stay necessitates clinical suspicion and prompt intervention

Genetic Incorporation of Human Metallothionein into the Adenovirus Protein IX for Non-Invasive SPECT Imaging

As the limits of existing treatments for cancer are recognized, clearly novel therapies must be considered for successful treatment; cancer therapy using adenovirus vectors is a promising strategy. However tracking the biodistribution of adenovirus vectors in vivo is limited to invasive procedures such as biopsies, which are error prone, non-quantitative, and do not give a full representation of the pharmacokinetics involved. Current non-invasive imaging strategies using reporter gene expression have been applied to analyze adenoviral vectors. The major drawback to approaches that tag viruses with reporter genes is that these systems require initial viral infection and subsequent cellular expression of a reporter gene to allow non-invasive imaging. As an alternative to conventional vector detection techniques, we developed a specific genetic labeling system whereby an adenoviral vector incorporates a fusion between capsid protein IX and human metallothionein. Our study herein clearly demonstrates our ability to rescue viable adenoviral particles that display functional metallothionein (MT) as a component of their capsid surface. We demonstrate the feasibility of 99mTc binding in vitro to the pIX-MT fusion on the capsid of adenovirus virions using a simple transchelation reaction. SPECT imaging of a mouse after administration of a 99mTc-radiolabeled virus showed clear localization of radioactivity to the liver. This result strongly supports imaging using pIX-MT, visualizing the normal biodistribution of Ad primarily to the liver upon injection into mice. The ability we have developed to view real-time biodistribution in their physiological milieu represents a significant tool to study adenovirus biology in vivo

May Measurement Month 2018: a pragmatic global screening campaign to raise awareness of blood pressure by the International Society of Hypertension

Aims Raised blood pressure (BP) is the biggest contributor to mortality and disease burden worldwide and fewer than half of those with hypertension are aware of it. May Measurement Month (MMM) is a global campaign set up in 2017, to raise awareness of high BP and as a pragmatic solution to a lack of formal screening worldwide. The 2018 campaign was expanded, aiming to include more participants and countries. Methods and results Eighty-nine countries participated in MMM 2018. Volunteers (≥18 years) were recruited through opportunistic sampling at a variety of screening sites. Each participant had three BP measurements and completed a questionnaire on demographic, lifestyle, and environmental factors. Hypertension was defined as a systolic BP ≥140 mmHg or diastolic BP ≥90 mmHg, or taking antihypertensive medication. In total, 74.9% of screenees provided three BP readings. Multiple imputation using chained equations was used to impute missing readings. 1 504 963 individuals (mean age 45.3 years; 52.4% female) were screened. After multiple imputation, 502 079 (33.4%) individuals had hypertension, of whom 59.5% were aware of their diagnosis and 55.3% were taking antihypertensive medication. Of those on medication, 60.0% were controlled and of all hypertensives, 33.2% were controlled. We detected 224 285 individuals with untreated hypertension and 111 214 individuals with inadequately treated (systolic BP ≥ 140 mmHg or diastolic BP ≥ 90 mmHg) hypertension. Conclusion May Measurement Month expanded significantly compared with 2017, including more participants in more countries. The campaign identified over 335 000 adults with untreated or inadequately treated hypertension. In the absence of systematic screening programmes, MMM was effective at raising awareness at least among these individuals at risk