IMPACT OF FINANCIAL REPORTING QUALITY ON INVESTMENT EFFICIENCY AROUND THE GLOBE

In developed markets, the documented enhancement of investment efficiency due to financial reporting quality has yet to address the question of whether such a correlation persists in emerging, frontier, and diverse markets. This study investigates the association between financial reporting quality and investment efficiency across 21,741 publicly listed firms spanning 36 countries worldwide, encompassing developed, emerging, frontier, and other markets. Comprehensive accounting data spanning the years 2000 to 2022 is gathered for all listed firms in 40 industries across these 36 countries having 166,453 firms-year observations. Causal connections are examined through fixed-effect regression analysis, supplemented by additional tests and robustness checks utilizing alternative proxies. Concerns about endogeneity are mitigated through 2SLS analysis. The results reveal a positive impact of financial reporting quality on investment efficiency for firms in developed, emerging, frontier, and other markets. Our exploration of both over-investment and under-investment scenarios demonstrates a more pronounced link between financial reporting quality and investment efficiency in the underinvestment scenario. These findings contribute to the existing body of evidence, indicating that beyond its influence on investment efficiency in developed markets, the relationship between financial reporting quality and investment efficiency holds true globally. This encompasses emerging, frontier, and other markets, characterized by varying levels of reporting quality and financial framework

Correlation between ferromagnetic resonance and densification of RE substituted polycrystalline ferrites

We report the dopant- and size-dependent variations in high-frequency magnetic and electrical transport properties of Ho-substituted Li-Mn polycrystalline ferrites. Thermal stability and phase identification were confirmed by thermal gravimetric analysis and X-ray diffraction experiments. The overall average crystallite size decreased from 29.6 to 17.5 nm, whereas the bulk density increased from 3.47 to 4.29 g/cm3 with increasing Ho content. Ferromagnetic resonance (FMR) measurements at the X-band revealed significant shifts in FMR linewidths and resonance positions as a function of composition. Both, FMR linewidth and porosity, were found to decrease with the systematic addition of Ho from 2538 to 2359 Oe and from 26% to 15.4%, respectively. The substitution of Ho3+ for Fe3+ reduced the net magnetization of the spinel lattice from 53 to 41 emu/g. Electrical measurements revealed that the resistivity is higher in samples with smaller grains possessing a greater number of thin insulating grain boundaries. The activation energy ∆E required for hopping increases from 0.09 to 0.16 eV with Ho addition, which may be well explained by the increase in resistivity. The substitution of Ho3+ for Fe3+ causes a decrease in Curie temperature Tc due to the damping of A-B exchange interactions

Establishment of Hand Rearing Protocols with Respect to Feeding, Physiological and Behavioral Aspects in Abandoned Lion Cubs at Safari Zoo Lahore

African lion (Panthera leo) being most attractive but vulnerable exhibit of zoos and safaris; need particular attention to breeding plans. At captive sites, lioness neglects newborns commonly; at that stage, hand rearing is preferred. This study will highlight the best practices for hand-rearing lion cubs, including knowledge of early medical issues along with their treatment during the first 4 months of growth. 34 lions (08Male: 17Females: 9Cubs) were housed on 15 acres during 2019-21 at Safari Zoo Lahore. A total of 04 lionesses were found entirely abandoned to 05 newborns (03 males & 02 females). The hand-rearing period was divided into four phases based on age and feeding protocol and every cub was offered formula milk with or without meat depending upon age. The average weight gain of all the cubs was recorded along with problems/ conditions faced during process. The male cub 3 was found highest in weight gain but statistically no age wise or sex wise difference in growth was observed. The major problems faced were constipation, diarrhea, hyperthermia, eye blindness, and hind quarter weakness in 100 %, 100 %, 40 %, 20 %, and 40 % animals, respectively. All five successfully hand-reared cubs were shifted to 03 sub- adult lion’s enclosures. The behavioral changes of all the lion cubs were also recorded concerning aggression while feeding and pacing in the enclosure, etc. The study outcomes the protocol for hand rearing abandoned lion cubs, which would ultimately be helpful to the zoo keepers and wildlife conservationists

Effect of natural and synthetic fruit coatings on the postharvest quality of kinnow mandarins

Natural products are more preferred by consumers now-a-days over the synthetic ones. Therefore a natural fruit coating was developed from natural ingredients (shellac, rosin, gum arabic, water and ethanol from sugar industry) without ammonia or morpholine as an alternative to the synthetic coatings. So this research was devised to compare the effects of this newly developed natural fruit coating (with 9% total solids) with those of synthetic one (polyethylene based ammonia containing wax with 21% total solids) on the postharvest quality of kinnow (Citrus reticulata Blanco) mandarins. The kinnow mandarins were either coated with natural or synthetic fruit coatings or were left uncoated and stored at 5±2°C with 85-90% relative humidity for 63 days with five replications for each treatment. The results showed that both fruit coatings significantly (p0.05) changes in total soluble solids and fruit acidity were recorded for all the treatments. Furthermore the difference between natural and synthetic fruit coatings was non-significant (p>0.05). Therefore, it could be suggested that the natural fruit coating is a good alternative of the synthetic fruit coating

Assessment of potential drug–drug interactions and its associated factors in the hospitalized cardiac patients

AbstractDrug–drug interactions (DDIs) may result in the alteration of therapeutic response. Sometimes they may increase the untoward effects of many drugs. Hospitalized cardiac patients need more attention regarding drug–drug interactions due to complexity of their disease and therapeutic regimen. This research was performed to find out types, prevalence and association between various predictors of potential drug–drug interactions (pDDIs) in the Department of Cardiology and to report common interactions. This study was performed in the hospitalized cardiac patients at Ayub Teaching Hospital, Abbottabad, Pakistan. Patient charts of 2342 patients were assessed for pDDIs using Micromedex® Drug Information. Logistic regression was applied to find predictors of pDDIs. The main outcome measure in the study was the association of the potential drug–drug interactions with various factors such as age, gender, polypharmacy, and hospital stay of the patients. We identified 53 interacting-combinations that were present in total 5109 pDDIs with median number of 02 pDDIs per patient. Overall, 91.6% patients had at least one pDDI; 86.3% were having at least one major pDDI, and 84.5% patients had at least one moderate pDDI. Among 5109 identified pDDIs, most were of moderate (55%) or major severity (45%); established (24.2%), theoretical (18.8%) or probable (57%) type of scientific evidence. Top 10 common pDDIs included 3 major and 7 moderate interactions. Results obtained by multivariate logistic regression revealed a significant association of the occurrence of pDDIs in patient with age of 60years or more (p<0.001), hospital stay of 7days or longer (p<0.001) and taking 7 or more drugs (p<0.001). We found a high prevalence for pDDIs in the Department of Cardiology, most of which were of moderate severity. Older patients, patients with longer hospital stay and with elevated number of prescribed drugs were at higher risk of pDDIs

Spontaneous intracranial hypotension; three case reports with similar clinical manifestations, treated successfully using different management techniques.

Spontaneous Intracranial hypotension (SIH) is a rare neurological disorder, characterized by orthostatic headaches. Due to the complicity of its diagnosis and lack of awareness amongst physicians, SIH remains an under-diagnosed disease and its true prevalence remains unknown. It is a reversible condition, if diagnosed early. Delay in diagnosis can result in life threatening complications.Case Reports:We present a case series of three patients who presented with typical symptoms of SIH. But management course of each patient varied. The first patient responded well to the EBP (epidural blood patch) while the second improved with conventional symptomatic treatment. The third patient needed a surgical intervention for complication developed due to SIH. This case series hence covers a variety of treatment options for patients with SIH.Conclusion:SIH is an emerging challenge for neurologists worldwide. Awareness amongst physicians regarding this disease along with a high level of suspicion and good history skills will allow early diagnosis of the disease and prevent delay in treatment and hence complications

Analysis of morphological traits in different host plants associated with resistance to Phenacoccus solenopsis- an invasive pest in Pakistan

Phenacoccus solenopsis Tinsley (Pseudococcidae: Hemiptera) is a sucking insect pest and is polyphagous in nature. Twenty five (25) different host plants were screened against P. solenopsis and their  physicomorphic traits were determined to correlate their role against pest population. Among the tested plant species, most favorable host plants of mealy bug on the basis of population were Gossypium hirsutum (69.74±10.5), Solamum melongena (62.41±10.0), Helianthus annuus (61.83±10.0), Hibiscus rosa-sinensis (61.1±10.0) and Lantana camara (55.83±9.75), but the least preferred plants were tandla Digera arvensis (1.57±1.00) and Conyza bonariensis (3.83±1.75). Significant variations were observed in all the morphological plant characters recorded from different plant species. The maximum leaf thickness per plant was 2.04±0.23 ìm in plant species S. melongena while minimum thickness of leaf was recorded from lehli (0.25±0.02 ìm). Maximum trichome density per plant was 444±72.4 in sunflower followed by 411.6±19.6, 399±52, 391.6±22.0, in C. bonariensis, Abelmoschus esculentus and Withania somnifera respectively but minimum were 2.33±1.45 in Chinopodium morale, followed by 2.66±1.4, and 3±2.08 in Portulaca oleracea and Trianthema portulacastrum respectively. The maximum hair length per plant (2.62±0.07 mm) was of sunflower followed by 2.55±0.03 mm in okra, 2.53±0.06 mm in both S. melongena and G. hirsutum. It was concluded that plant characters including trichome density and hair length favor mealy bug population showing r-values of 0.357* and 0.190 respectively but leaf size and leaf width (leaf area and leaf thickness) exerted negative effect on pest population showing r-values of -0.172 and -0.285 respectively.Key words: Phenacoccus solenopsis, invasive species, physicomorphic traits, resistance

Nutraceutical Exploration of Wild Edible Fruits of District Tor Ghar, Nothern Pakistan

The present study deals with the exploration of wild edible fruits consumed by indigenous tribes in district Tor Ghar for curing different ailments. Wild edible fruits are potential source of nutrition and medicine. This is the first ethno-nutraceutical investigation of wild edible fruits of Tor Ghar. Local wisdom was interrogated by group discussions and semi structured interviews to assess the role of wild fruits in healthcare system of the region. Informants were randomly selected from five tribes of the district. It was found that the wild fruits have a great socioeconomic significance owing to their high nutritional and medicinal values. In the current study thirty eight wild edible fruits belonging to 29 genera and 22 families were documented for their ethno-nutraceutical importance. The study also revealed that general body weakness and digestive disorders are mostly cured by consuming wild edible fruits. The highest number of wild edible fruits belong to family Rosaceae (8 plant species). Popularity of wild edible plants among different tribes of Tor Ghar was assessed quantitatively by a statistical relation Fidelity level %age. Fidelity level index shows values for each species in descending order from Jugalans regia( 74.4%) to Buxus wallichiana (17.4%). The most popular wild edible fruit species was found Jugalans regia that scores highest fidelity level value