Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing

This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing relationships from an ethical standpoint. The third study adopts the perspective of the third party service provider. The third study analyzes the factors that provide a competitive advantage to leading service providers in accounting outsourcing markets in India. Taken together, these studies address issues that have not been addressed previously in accounting literature and will advance our understanding of a fast-growing phenomenon, the outsourcing of accounting services. Finance and accounting outsourcing may strongly influence the choice of future organizational form and structure thus making it important to develop an early understanding of this industry

AN INSIGHT TO RETINITIS PIGMENTOSA AND MANAGEMENT BY AYURVEDIC THERAPIES

Retinitis pigmentosa (RP) is a hereditary group of degenerative eye diseases caused by genetic mutations affecting retina that lead to severe vision loss and blindness. In Ayurveda, the conditions like Kapha vidagdha drushti, Hraswajadya and Dhoomadarshi which has night blindness as the cardinal feature can be simulated to different stages of RP. Certain authenticated therapies are explained in our ancient literature which are time tested such as Tarpana (Nourishing eye bath therapy), Putapaka (eye bath therapy), Anjana (Collyrium), Nasya (Processed liquid instillation through nostrils by drops or powders), Sirodhara (application of continuous stream of oil over the head), Vasti (Medicated enema) etc. through which considerable results are achieved. The drugs and procedures described in Ayurveda have probable mode of action in crossing the blood retinal barrier, a protective measure of cells surrounding the retina. The extent of benefit in alleviating the clinical features of RP happens possibly because of the phytonutrients present in the formulations applied through various procedures crossing the blood retinal barrier. To validate the management protocol explained in classics, a retrospective study was conducted on five patients selected from the OPD/IPD of Dept of Shalakya Tantra of Sri Kalabyraveshwaraswamy Ayurvedic Medical College, Hospital & Research centre, Vijayanagar (SKAMCH & RC). The results assessed statistically proved significant in certain parameters indicating a beneficial effect in reducing the subjective symptoms of Retinitis pigmentosa

Distinguishing wet from dry age-related macular degeneration using three-dimensional computer-automated threshold Amsler grid testing

Background/aims: With the increased efficacy of current therapy for wet age-related macular degeneration (AMD), better ways to detect wet AMD are needed. This study was designed to test the ability of three-dimensional contrast threshold Amsler grid (3D-CTAG) testing to distinguish wet AMD from dry AMD. Methods: Conventional paper Amsler grid and 3D-CTAG tests were performed in 90 eyes: 63 with AMD (34 dry, 29 wet) and 27 controls. Qualitative comparisons were based upon the three-dimensional shapes of central visual field (VF) defects. Quantitative analyses considered the number and volume of the three-dimensional defects. Results: 25/34 (74%) dry AMD and 6/29 (21%) wet AMD eyes had no distortions on paper Amsler grid. Of these, 5/25 (20%) dry and 6/6 (100%) wet (p=0.03) AMD eyes exhibited central VF defects with 3D-CTAG. Wet AMD displayed stepped defects in 16/28 (57%) eyes, compared with only 2/34 (6%) of dry AMD eyes (p=0.002). All three volumetric indices of VF defects were two- to four-fold greater in wet than dry AMD (p<0.006). 3D-CTAG had 83.9% positive and 90.6% negative predictive values for wet AMD. Conclusions: 3D-CTAG has a higher likelihood of detecting central VF defects than conventional Amsler grid, especially in wet AMD. Wet AMD can be distinguished from dry AMD by qualitative and quantitative 3D-CTAG criteria. Thus, 3D-CTAG may be useful in screening for wet AMD, quantitating disease severity, and providing a quantitative outcome measure of therapy

SCREENING OF WOUND HEALING ACTIVITY OF MADAYANTIKA (LAWSONIA INERMIS LINN.) IN ALBINO WISTAR RATS

Madayantika (Lawsonia inermis Linn.) is a miracle medicinal plant used in the treatment of various skin diseases especially in wound healing activity in the Indian system of medicine. Aim and Objective: The objective of the study presented in this article was to evaluate the wound healing potential of aqueous extract. The models usually used for evaluation of wound healing activity are Excision wound model, Incision Wound Model and Dead Space model. Among those excisions wound model is selected for the study. Healthy wistar strain Albino rats of either sex weighing 150-200gm were used for the study. Animals are acclimatized in a laboratory and then it were anaesthetized and then dorsal surface of rats were shaved to about an area of 500mm2 and then it was cut carefully with sterilized forceps and left undressed for open environment, then extracts of test drugs, Scaffolds containing aqueous extract and standard drug were applied and then observed and noted. Results: The extract of Madayantika (Lawsonia inermis Linn.) treated wounds were found to epithelize faster and rate of wound contraction was significantly (p&lt;0.0001) increased as compared to control group (p&lt; 0.01). The extract treated animals showed from 502 ±0.364 to 25.1±0.252 reduction in wound area when compared with control groups from 502± 0.538 to 40.71± 0.166. Conclusion: Madayantika (Lawsonia inermis Linn.) possess significant wound healing effect which may beneficial in treating wounds. This drug showed extremely significant results in wound healing activity

Rubrics in Nursing Education

Evaluating assignments or course work is a challenging job for faculty of nursing. In order to avoid the dilemmas of evaluation, nurse educators use rubrics as an evaluation tool. In educational technology, rubric refers to „performance standard‟ for a student population. A rubric is defined as an assessment tool that lays out the set standards and criteria to assess a performance, assignment or behavior. The four essential components of a rubric are task description, scale of achievement, dimensions & description of dimensions. Various types of scoring rubrics are available. The type of rubric chosen for assessment depends on the task being evaluated and the needs of the assessor. Holistic rubrics, analytic rubrics, generic rubrics, specific rubrics are the different types of rubrics. In nursing education, rubrics has got wide range of applications such as to; assess clinical skills, grade assignments, evaluate clinical competency and analyze presentations. Rubrics helps to define "quality performance” and promote awareness on critical components in a performance. Rubrics not only act as an evaluation tool for instructors, but also act as a feedback proforma for students. Rubrics are vital tools that can be utilized to solve the problem of subjectivity in evaluation. Rubrics provide consistency in evaluation, reduces subjectivity and enhances objectivity

Cesarean scar pregnancy: scope for hysteroscopy

Scar ectopic pregnancy also known as cesarean scar pregnancy is a rare form of an extrauterine pregnancy. The blastocyst is implanted at the site of the previous cesarean scar. Most patients remain asymptomatic and are detected on routine ultrasonography imaging. The diagnosis and management of this condition is hence challenging and difficult. A timely ultrasonography in the early weeks of gestation is the key to preventing catastrophic events like uterine perforation and excessive hemorrhage. There is a wide armamentarium of treatment modalities to choose from, however each case must be individualised. Medical management has its own limitations and often patients are required to have a long-term follow-up. We present a case of a cesarean scar pregnancy managed conservatively with systemic methotrexate but subsequently requiring surgical intervention done successfully via hysteroscopy. A repeat ultrasonography done a fortnight later revealed no retained products of conception

Low cost microscopy for three dimensional imaging using digital inline holographic principle

Optical microscopy is reached a new level in terms of resolution, 3 - D imaging capability, flexibility of imaging different samples which increase imaging complexity and the cost.. Though established labs can afford high - end microscopes, it remains a concern in rural areas where clinics and patients cannot afford much. Semi - portable microscopy based on inline holographic setup is demonstrated where depth information as 3rd dimension can also be accessed. This setup contains only light emitting diode (LED), pinhole and charge coup led device (CCD) camera. Since laser source gives rise to speckle noise and it is also cost constraint for developing a low cost microscopy, thus it is replaced with incoherent LED source. This setup is also known as ‘lensless holography’ because there is no use of lens for imaging. In conventional inline holographic setup the sample is placed closed to the pinhole which will restrict field of view (FOV) and diffraction signature of one particle (cell) will overlap w ith other. To avoid overlap of diffractio n signatures and to increase FOV sample was placed close to CCD sensor. To test the working of microscopy agarose microbeads were used. Optimization algorithm is used for reconstruction of object field from recorded hologram.. Thus both amplitude as well a s the phase images of the microbeads is reconstructed. Instead of using microscopic objective to focus sample, autofocus algorithm is used to calculate the focused plan

PHARMACOGNASTIC STUDY AND DEVELOPMENT OF QUALITY CONTROL PARAMETERS FOR FLOWERS OF AVARTAKI (CASSIA AURICULATA LINN)

Context: Avartaki (Cassia auriculata linn) flowers are used for various conditions of ailments in traditional systems of medicine since ancient times. Aims: This study is designed to lay down the various pharmacognostic and phytochemical standards which will be helpful to ensure the purity, safety, and efficacy of this medicinal plant. Materials and Methods: Various methods including macroscopic, microscopic, physicochemical and phytochemical methods were applied to determine the diagnostic features for the identification and standardization of intact and powdered drug of Avartaki (Cassia auriculata Linn) flowers. Results: The shape, color, odour and surface characteristics were determined for the intact drug and powdered materials of Avartaki (Cassia auriculata Linn) flowers. Light and electron microscope images of cross-section of stamen and powdered microscopy revealed useful diagnostic features. Phytochemical, physicochemical analysis of powdered drug proved useful to differentiate the powdered drug material. High performance thin layer chromatography analysis showed the presence of important phytoconstituents. Conclusion: Morphology as well as various pharmacognostic aspects of different parts of the plant were studied and have been described here along with phytochemical and physicochemical studies, which will help in authentication and quality control