Nexus between Intellectual Capital and Financial Performance Sustainability: Evidence from Listed Jordanian Firms

Purpose: The authors observe the effect of exploring the reality of Intellectual Capital (IC) and its impact on the financial performance of Jordanian industrial firms in Amman Stock Exchange. This empirical research explores the effect of intellectual capital on financial performance using data from 36 Jordanian industrial firms listed in Amman Stock Exchange for the period 2016-2020. The Value-Added Intellectual coefficient (VAIC) was adopted to measure the intellectual capital, while the return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were adopted as measures of the companys financial performance. The effect of IC was tested by using statistical analysis, dependent on the data obtained from annual financial statements. The results showed that the IC has a significant and positive effect on profitability due to its significant effect on ROA and EPS. However, it has not been proven that IC affects the ROE. This research extends the research on IC and aims to enrich studies in this field, especially in the Jordanian market. It reflects the reality of Intellectual Capital and its impact on industrial firms’ performance in Jordan as an example of developing countrie

Ethnomedicinal Value of Antidiabetic Plants in Bangladesh: A Comprehensive Review

The use of conventional drugs to treat metabolic disorders and the pathological consequences of diabetes further increases the complications because of the side effects, and is sometimes burdensome due to relatively higher costs and occasionally painful route of administration of these drugs. Therefore, shifting to herbal medicine may be more effective, economical, have fewer side effects and might have minimal toxicity. The present review amasses a list of ethnomedicinal plants of 143 species belonging to 61 families, from distinctive domestic survey literature, reported to have been used to treat diabetes by the ethnic and local people of Bangladesh. Leaves of the medicinal plants were found leading in terms of their use, followed by fruits, whole plants, roots, seeds, bark, stems, flowers, and rhizomes. This review provides starting information leading to the search for and use of indigenous botanical resources to discover bioactive compounds for novel hypoglycemic drug development

Mid storage seed hardening: a mechanical method to maintain seed viability during long term jute seed preservation

Seed plays an important role in agricultural sector for both production and consumption purpose. Availability of vigour seed is one of the major constraints for maximizing crop production. However, healthy seed can also lose its viability during seed storage by changing different physio-chemical properties. Influence of environmental factors and seed containers during storage leading to seed deterioration. In this research, mid storage seed hardening treatment was applied in different aged seeds of jute species (C. Capsularis & C. olitorius) with two types of storage bags. Seed hardening treatment showed the less moisture content with better germination percentage compared to the untreated species of jute seeds. Seed packing in polythene bags during both short and long term seed storages had higher viable seeds compared to the cloth packing seeds. The effect of seed hardening treatment on seed oil content and pattern of oil degradation is distinct in early period of storage. The faster rate of oil degradation, soluble protein and free amino acids was found in seeds of un-treated stored seeds in cloth bag. Contrary, very slow rate of oil degradation was observed in harden seed and stored in polythene bag which indicated better storability of harden seeds

SIMVASTATIN TREATMENT AMELIORATES DIABETIC TYPE 2 CONDITIONS THROUGH LOWERING THE CONCENTRATION OF PLASMA ICAM LEVELS

Diabetes type 2 is associated with other diseases including cardiovascular diseases. Obesity is a link between diabetes and cardiovascular diseases and associated with insulin resistance. Statins are used to reduce lipids and to lower the risk of cardiovascular diseases. The objective of the present study was to explore the effect of statin treatment on plasma levels of ICAM among diabetics. The study design was a prospective cohort clinical study. The study included 62 diabetic patients who were recruited from the Diabetes/Endocrine Clinics of the Prince Rashed Hospital. Data were collected from participants through a prepared questionnaire and laboratory findings of lipid profiles, glucose and ICAM levels. Study findings showed no significant variations between study and control groups at baseline level. At the end of the experiment, in study group, there were significant changes in some biochemical parameters such as ICAM level (p=0.005), cholesterol (0.019), and TG (0.025). The mean difference of study and control groups showed that significant variations were observed for the following variables ICAM (p<0.005), cholesterol (p=0.008), TG (p<0.005), and HDDL (p<0.005). Taken together, the present study showed that simvastatin therapy benefits diabetic patients even without hyperlipidemia through decreasing levels of ICAM-1, which have an inflammatory action and increase insulin resistance. It can be concluded that simvastatin is insulin sensitizer and works as anti-inflammatory agent

SIMVASTATIN TREATMENT AMELIORATES DIABETIC TYPE 2 CONDITIONS THROUGH LOWERING THE CONCENTRATION OF PLASMA ICAM LEVELS

Diabetes type 2 is associated with other diseases including cardiovascular diseases. Obesity is a link between diabetes and cardiovascular diseases and associated with insulin resistance. Statins are used to reduce lipids and to lower the risk of cardiovascular diseases. The objective of the present study was to explore the effect of statin treatment on plasma levels of ICAM among diabetics. The study design was a prospective cohort clinical study. The study included 62 diabetic patients who were recruited from the Diabetes/Endocrine Clinics of the Prince Rashed Hospital. Data were collected from participants through a prepared questionnaire and laboratory findings of lipid profiles, glucose and ICAM levels. Study findings showed no significant variations between study and control groups at baseline level. At the end of the experiment, in study group, there were significant changes in some biochemical parameters such as ICAM level (p=0.005), cholesterol (0.019), and TG (0.025). The mean difference of study and control groups showed that significant variations were observed for the following variables ICAM (p<0.005), cholesterol (p=0.008), TG (p<0.005), and HDDL (p<0.005). Taken together, the present study showed that simvastatin therapy benefits diabetic patients even without hyperlipidemia through decreasing levels of ICAM-1, which have an inflammatory action and increase insulin resistance. It can be concluded that simvastatin is insulin sensitizer and works as anti-inflammatory agent

Comparative study between breast conservative surgery and modified radical mastectomy in early stage of breast carcinoma in a tertiary care hospital

Background: Breast cancer is the most prevalent cancer in women globally, with two million new cases and more than half a million deaths each year. Surgery is the key component of treating breast cancer and there are two primary types of breast surgery available: breast conservative surgery and modified radical mastectomy. The aim of this study was to compare BCS and MRM in the treatment of early-stage breast carcinoma. Methods: This was a prospective observational study that involved 74 patients and was carried out in the Department of Surgery at Shaheed Suhrawardy Medical College & Hospital and Enam Medical College & Hospital with an 18-months minimum follow-up. The time frame for inclusion was from July 2018 through July 2020. There were two patient groups, 37 patients in Group A who underwent breast conservative surgery and Group B was made up of 37 individuals who had MRM for early-stage breast carcinoma. Results: With a mean age of 47.65 years in the BCS group and 48.19 years in the MRM group, the operative time for BCS was 1.04±0.25 hours, whereas 3.20±0.48 hours for MRM. Statistically significant higher amount of post-operative drainage volume in MRM group compared to BCS group (p value=0.000). With an excellent aesthetic outcome rate in BCS group (p value<0.0001) as well as better quality of life than MRM group. Conclusions: Breast conservative surgery and modified radical mastectomy are both oncologically safe treatments for early-stage breast cancer with multidisciplinary approach. BCS offers less trauma, infection and hospital stay; better aesthetic outcome and quality of life than MRM, making it more deserving of being promoted clinically in the treatment of early-stage breast cancer

EVALUATING THE BUSINESS PERFORMANCE OF BROILER CHICKEN FARMING: A CASE STUDY OF PT. BCD IN SELEBAR DISTRICT, BENGKULU CITY

This study aims to analyze the financial performance of the broiler farm business of PT. BCD and to find out the condition of the broiler farm business of PT. BCD. The methods used in this study are the analysis of financial ratios (solvability, liquidity, and profitability) and the Altman Z-score method (safe, gray, or distressed). The study results show that the company is suspected of experiencing unfavorable financial conditions after an analysis using financial ratios (liquidity, solvability, and profitability ratios) supported by financial report data for 2019–2021. The results obtained by broiler chicken farming company PT. BCD in 2019–2021 showed very good results. The criteria are very good, indicating that the company has managed its capital, assets, profits, and debts in a way that can be sustained for the long term. The business conditions of PT. BCD are suspected of experiencing bankruptcy after analyzing the Altman Z-score method with financial report data for 2019–2021. The results stated that the company was in a safe zone (continuing), which meant that the company did not experience bankruptcy. A high Altman Z-score indicates that the company is very far from bankruptcy

Analysis of Formant Frequencies of the Correct Pronunciation of Quranic Alphabets Between Kids and Adults

It is an obligation for a Muslim to become skilled and proficient in reciting Al-Quran considering that Al-Quran is the fundamental source of revelation from Allah SWT. In Al-Quran, there are 28 alphabets where each of them has their own unique sound. The Quranic alphabets produce sound that are characterized from their point of articulation (Makhraj) and their characteristics (Sifaat). Knowing the correct way of pronunciation through engineering perspective may help Muslim in learning Al-Quran, in the sense that the signal of the experts can be used in Quranic teaching and learning as a reference model. Since both adults and children possess different vocal tract, therefore there will be different outcomes of the pronunciation between both experts. The features identification of the pronunciation of both experts is needed to represent the actual and correct pronunciation that will be used as a reference for Quranic teaching and learning at later. In this paper, the focus was on the identification and analysis of the correct pronunciation of the Quranic alphabets on the data obtained from adults and children experts. The first and second formant frequencies (F1 and F2) were used as the features where they were used to represent the pronunciation of each alphabet for both adults and children category. The speech analysis software PRAAT was used to accomplish the pre-processing of the data using Spectral Subtraction technique and also used to measure the F1 and F2 values. Linear Discriminant Analysis (LDA) was used for classification of the signals and results shows that some of the alphabets can be identified uniquely using F1 and F2 features of the two categories