The establishment of the Institute of Chartered Accountants of India (ICAI): the first step in the development of an accounting profession in post-independence India.

This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase, a diffusion phase and a reaction phase. The ICAI is established in a way which is in line with the cultural and social context of India with the ICAI set up under parliamentary charter promulgated through the parliamentary system and with government involvement in the council of the ICAI. In particular, the analysis shows the importance of the relationship between the state and the accounting profession in determining the outcome of accounting change, with in this case, the balance of power being in the hands of the Government.accounting profession; accounting change; culture; politics; India

Development of company law in India : the case of the Companies Act 1956

The influence of culture and politics on the promulgation of accounting regulations in the Companies Act 1956 in India immediately post independence is analysed using an exploratory framework based on the work of McKinnon (1986) and Gray (1988). Within the framework, the process of change is analysed into three phases, a source phase, diffusion phase and reaction phase with all phases of change being influenced by intra-system activity, trans-system activity and the social and cultural context of India. In particular, the importance of the role of the Government within the process of accounting change is seen and the social context is seen to influence both the need for change and the process of change.culture; politics; accounting change; India; company law

Correlation of placental thickness with gestational age in antenatal women

Background: Accurate estimation of gestational age and fetal wellbeing is mandatory to ensure safe pregnancy and healthy delivery. With recent development in USG, basic scan, Doppler imaging and interventional radiology helped greatly in accurate estimation of gestational age and delivering timely care. The objectives of this study was to determine the USG placental thickness at the level of insertion of cord in antenatal women from gestational age 11 to 40 weeks. To correlate placental thickness with gestational age. To calculate composite gestational age from USG parameters; CRL, BPD, HC, AC, FL. To compare the relationship of menstrual gestational age with placental thickness and composite gestational age separatelyMethods: It is a comparative study of 2 years duration. Total 322 patients were included. Gestational age was determined from LMP. Patient’s routine obstetric USG was done and composite gestational age was calculated from fetal parameters like BPD, HC, AC and FL (CRL in 11 to 14 weeks). At the same time placental thickness was determined at the level of insertion of umbilical cord. The plane of USG image was adjusted so that the thickness measured from cord insertion is perpendicular to the margin of uterine wall.Results: The following parameters were noted: correlation of period of gestation (weeks) with composite gestational age (weeks) correlation of period of gestation (weeks) with gestational age calculated by placental thickness (weeks).Conclusions: Placental thickness can give an estimation of gestational age. The linear correlation and statistical compatibility of placental thickness makes it an alternate parameter for gestational age. Knowledge of correct gestational age helps in delivering proper antenatal care, assessing fetal wellbeing, identifying pathology at the earliest and timely decision of termination and providing safe motherhood

Obstetric emergencies: preparedness among nurses for safe motherhood

Background: Obstetric emergencies may turn catastrophic in women’s as well as obstetrician’s life. In the event of real emergency, all prior preparations may fall deficient. Every little contribution towards safe confinement brings about large reductions in maternal mortality and morbidity.Methods: Cross-sectional questionnaire based study carried out on nurses involved in perinatal care of parturient conducted at the Dept of Obstetrics & Gynecology of PCMS & RC, Bhopal.Results: Total study participants were 36 (100% response rate). Majority (83%) were aware about the two leading causes of maternal mortality (PE, PPH). Twenty four (67%) knew the warning signs of eclampsia and 61% knew the signs of eclampsia but only 17% were aware of MgSO4 toxicity. Only 56% could correctly prepare the loading dose of MgSO4. All were aware about PPH; however only17% knew methergine as the drug for active management. Grossly wrong attitude noted only in 27% for PPH and 27% for severe PE. Overall preparedness for emergency was satisfactory in LR and PNC.Conclusions: Though the overall awareness for identifying emergencies (PE, PPH) was satisfactory, lacunae in awareness were noted about components of eclampsia, magnesium toxicity and drugs required for initial management of PE and PPH. Preparedness of nurses in labour room and postnatal ward was fairly good. Regular assessment of awareness & preparedness for obstetric emergencies would be desirable to optimize the overall delivery outcomes especially at peripheral rural centres where nurses are primarily involved in the care of labouring women

Understanding risk disclosures as a function of social organisation: a neo-Durkheimian institutional theory-based study of Burmah Oil Company 1971-1976

The paper draws on neo-Durkheimian institutional theory to identify patterns of social relations within the Burmah Oil Company Limited (BOC) in the period 1971-1976 and to assess whether the risk perceptions and the approached to risk management are discussed within the risk disclosures for the BOC annual reports are consistent with the patterns of social relations. Using archival sources the dominant pattern of social relations in the period 1971-1973 is identified as hierarchical and in the period 1974-1976 as isolate; the change in the pattern of social relations resulting from the BOC tanker fleet crisis in 1974. Significantly, the annual report risk disclosure are found to be consistent with the dominant patterns of social relations. Much prior risk disclosure research has focused on examining the principal patterns of risk disclosures and firm characteristics. This study suggests neo-Durkheimian institutional theory may offer a causally-based explanation for annual report risk disclosures

Newer insights of H1N1: Swine Flu Virus

Swine flu, caused by the H1N1 influenza virus, is a subtype of influenza A that affects both the upper and lower respiratory tracts. It is primarily found in pigs and can be transmitted to humans through genetic variations in the virus. The 1918 Spanish flu pandemic resulted in the deaths of 50 to 100 million individuals. In 2009, the pandemic affected 178 countries, resulting in an estimated 43 to 89 million cases and 1799 deaths. The pathophysiology of H1N1 involves inflammation of the respiratory tract, with an incubation period of 1 to 4 days and a contagious period lasting 5 to 7 days. The signs and symptoms of swine flu include cough, sore throat, fever, myalgia, congestion, headache, rhinorrhoea, dizziness, sneezing, loss of appetite, fatigue, abdominal pain, shortness of breath, and in rare cases, vomiting and diarrhoea. The most common cause of death is respiratory failure, and neurological symptoms can occur due to high fever. To diagnose swine flu, various tests such as haematological, biochemical, and microbiological tests are conducted, including the collection of nasal or oral swabs for reverse transcriptase polymerase chain reaction (RT-PCR). Prevention and control measures include managing swine flu in pigs through herd management, hygiene practices, and vaccination. Treatment options vary based on the severity of the case. Mild to moderate cases can be managed with rest, antipyretics, NSAIDs, antihistamines, and oral rehydration therapy. Severe cases may require intravenous hydration, antibiotics for bacterial infections, antiviral therapy, and respiratory support

Molecular docking of potential Indian medicinal plant compounds against dengue viral proteins

Dengue fever is one of the major health issue caused by Dengue virus. The present work focuses on virtual screening of compounds from the selected medicinal plants, Azadirachta indica, Andrographis paniculata, Tinospora cordifolia and Carica papaya for their anti-viral activity against dengue virus. The envelop protein and methyl transferase enzyme of dengue virus has been selected for the study. Computer aided docking of plant compounds with selected viral proteins known for its pathogenicity in humans were performed using AutoDock software after checking their drug likeness property based on Lipinski’s rule of five. Most of the selected compounds docked well with the viral protein in terms of their binding energy and ligand efficiency with effective drug likeness property as compared to the reference synthetic drug.  Nimbocinol and Meliacinanhydride of Azadirachta indica were found to be the top most compounds against selected dengue viral protein displaying highest binding affinity. Andrographolide of A. paniculata and Tinosporide and Berberine of T. cordifolia also showed promising results against viral proteins. Since these naturally derived compounds have several advantages over synthetic drugs, these compounds can be used as an anti-viral drug for the treatment of dengue fever after checking their efficacy and safety by in-vitro and in-vivo experiments

Molecular structure, spectral analysis and antimicrobial activity of (E)-2-amino-8-benzylidene-4-phenyl-5,6,7,8-tetrahydro-4H-chromene-3-carbonitrile through DFT and AIM approach

4H-pyran, (E)-2-amino-8-benzylidene-4-phenyl-5,6,7,8-tetrahydro-4H-chromene-3-carbonitrile (BCC) has been synthesised and characterized with the aid of various spectroscopic techniques, viz., 1H–NMR, 13C-NMR, FT-IR, UV-Visible, etc. The correlation of experimental and theoretical data of structural and vibrational studies of compound has also been explored by DFT approach using B3LYP and CAM-B3LYP/6-31G (d, p) basis sets. Biological evaluation reveals that the assayed compound exhibits excellent antibacterial and antifungal activity

Synthesis, Computational, FT- IR, NMR and UV-Vis Spectral Studies of Bioactive 2-(4-fluorophenyl)-4-(4-(4-methoxyphenyl)-5-(3-nitrophenyl)-4H-1,2,4-triazol-3-yl)quinoline

The work describes synthesis of a bioactive molecule 2-(4-fluorophenyl)-4-(4-(4-methoxyphenyl)-5-(3-nitrophenyl)-4H-1, 2, 4-triazol-3-yl)quinoline. The characterization has been done with the help of various spectroscopic techniques followedby in-silico studies including various structural parameters viz. electrostatic potential, electrophilicity (ω), chemical potential(μ), chemical hardness (η), thermodynamic properties at various temperatures, Natural bond orbital (NBO), Non-linearoptical (NLO), electric dipole moment, polarizability and first static hyperpolarizability. Reactivity descriptors were alsoinvestigated to find out the sites liable for electrophilic and nucleophilic attack. The compound was also bio-evaluated for itsantimicrobial and antioxidant activity. It showed significant activity against S. typhi and a positive antioxidant activityshown by reduction in color with percentage inhibition of 89%

Synthesis, Spectroscopic & DFT studies of Novel N-((1H-benzo[d]imidazol-1-yl) methyl)-N-(2-(trifluoromethyl)phenyl)-4,5-dihydrothiazol-2-amine

Synthesis of N-((1H-benzo[d]imidazol-1-yl)methyl)-N-(2-(trifluoromethyl)phenyl)-4,5-dihydrothiazol-2-amine was done followed by its characterization by various spectral techniques. DFT studies of the compound were performed at B3LYP level to study various structural parameters and thermodynamic variables. The correlation of observed transitions with the electronic transitions had been done via NBO analysis. In addition to it, the HOMO and LUMO energy gaps and identification of sites liable for electrophilic and nucleophilic attack were done by MESP and ESP plots