Gastric duplication cyst: A rare congenital anomaly

Gastrointestinal (GI) duplication is defined as a spherical structure, with a muscular coat lined by a mucous membrane in the alimentary tract is a rare congenital anomaly. In this report, we present a case of a 14-year-old male child with complaints of epigastric pain for 1 month. Computed tomography scan of the abdomen was suggestive of two cystic lesions in the stomach. Exploratory laparotomy was performed with excision of cysts. Histopathology of both cysts was suggestive of gastric duplication cyst

Pancreatic pseudocysts at unusual sites: A case report

A pseudocyst is a well-circumscribed fluid collection surrounded by a non-epithelialized wall of granulation tissue and fibrosis with no associated tissue necrosis that is present for 4 or more weeks after disease onset. Pseudocyst as a complication of acute pancreatitis can occur at any site in the abdomen and even in the mediastinum, but the intrahepatic location of a pancreatic pseudocyst is a very uncommon event. In the literature, only 36 such cases have been described. Computed tomography and high amylase levels obtained by the aspiration of the fluid play an important role in diagnosing this complication. There are no definite guidelines for the management of hepatic subcapsular pseudocyst. We present a case of a 32-year-old male who presented with acute pancreatitis, and radiological imaging was diagnosed with disrupted pancreatic duct and intrahepatic pancreatic pseudocyst in communication with a collection in the anterior abdominal wall

Multilayer Nanomagnet Threshold Logic

Nanomagnet logic (NML) uses dipolar magnetic coupling between nanomagnets to efficiently perform nonvolatile logical operations. As the basis logic element, the three-input minority gate is the simplest threshold logic function. Recent work has explored the potential for increased logical expressivity with a nanomagnet threshold logic family that reduces area, delay, and energy costs. However, as such previous work was limited to a single layer of nanomagnets, only negative input weights could be provided, thus limiting circuit expressivity and efficiency. This article therefore, proposes multilayer nanomagnet threshold logic systems that provide both positive and negative weights by leveraging multilayer structures that produce both ferromagnetic and antiferromagnetic dipolar coupling. The availability of both positive and negative weights drastically increases logical expressivity, and the feasibility of the proposed multilayer nanomagnet threshold logic system is demonstrated through micromagnetic simulations. A single seven-input gate is shown to perform more than 86 distinct logic functions, reducing the number of gates and clock cycles required for complex logic circuits by as much as 67%

Assessing audit fees: Turnover, inflation & minimum stipend rate

Auditing firms rely on audit fees to generate revenue. The audit fee is generally agreed upon by auditee and auditor. For the calculation of audit fees, no standard formula exists. Pakistan's regulatory body for audit firms ‘ICAP' has imposed certain cost constraints on audit firms. As per the literature, stipend rates have been used rarely to determine audit fees. As a result, this paper examines audit fee determination using variables such as the company's assets, turnover, current ratio, inflation, and minimum stipend rate. These variables are especially influential in a developing country such as Pakistan. To determine audit fees, a panel regression model is being de-veloped. We used data from 40 publicly traded companies from 2014 to 2017 to regress on our model. After extensive testing with the Hausman and F-tests, the fixed effect model is finally applied. Empirically, it was discov-ered that the current ratio, the entity's turnover, and the stipend amount all have a significant positive effect on the calculation of audit fees. T The study's findings have significant implications not only for audit firms, but also for auditees in determining audit fees