Accounting is a fundamental aspect of business operations because it records transactions through which businesses achieve and retain profitability. Recoding transactions is an important aspect of business because the primary goal of businesses is to maximise profitability (Tirole, 2010). Accounting lays the groundwork to manage the income, expenses, assets and cash flow of the firm, all of which are pivotal to the financial health of the business regardless of its size. This report discusses different accounting principles in practice. The first task utilises the double-entry method to record the transactions of the business in ledgers using the double-entry method. This task also includes the formulation of a trial balance using the balance off rule and illustrates to which final account each trial balance entry is attributable. The second task involves the creation of final accounts for different businesses. The legal implications of varying business structures differ, so their financial statements are different. This task also includes a discussion of the properties, purposes, and structures of different financial statements. The third task addresses bank reconciliation. Bank reconciliation resolves any discordance between the records of the business and its bank statement. The gist of the fourth task is the use of control accounts. Control accounts summarise ledger balances to ensure a match between those accounts and the accounts in the ledger of each account.

Zamzam abdelazim

For the following report, the company identified is Maxcart. Maxcart is a new retail company operating in the retail industry in the United States (US). The company will have its chain of supermarket stores in different cities in the US. The company plans to deal in electronic goods, groceries, clothing, toys, non-prescription medicines, furniture, etc. The following report will provide an overview of the HRM system of Maxcart and the various HR policies and programs that will be effective at Maxcart.

Zamzam abdelazim

Character education is an effort to foster and shape student character according to school culture. The research objective was to describe the process of cultivating character in students through school intracurricular and extracurricular activities. The research method with qualitative, data collection with interview, observation, and documentation. The results showed (1) character planting through intracurricular activities with (a) strengthening learning, namely character building in accordance with the theme or material, and (b) spiritual paradigm by inserting Islamic values ??in the learning process. (2) character planting through extracurricular activities with (a) scouts, namely forming leadership characters, being independent, solving problems, and loving nature, (b) leadership, forming leadership characters, responsibility, and making decisions, (c) painting, forming detailed, focused, creative characters , (d) martial art, forming tough, skilled characters, (e) reciting recitation, forming religious, moral, orderly characters, (f) child preachers, forming brave characters, positive thinking, art of communication, influencing others. Pendidikan karakter merupakan upaya membina dan membentuk karakter siswa sesuai dengan budaya sekolah. Tujuan penelitian untuk mendeskripsikan proses penanaman karakter siswa melalui kegiatan intrakurikuler dan ekstrakurikuler di sekolah. Metode penelitian dengan kualitatif, teknik pengumpulan data dengan wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan: (1) Penanaman karakter melalui kegiatan intrakurikuler dengan cara (a) Penguatan pembelajaran yaitu pembentukan karakter yang sesuai dengan tema atau materi, dan (b) paradigma spriritual dengan menyisipkan nilai keislaman dalam proses pembelajaran. (2) Penanaman karakter melalui kegiatan ekstrakurikuler, (a) Pramuka yaitu membentuk karakter kepemimpinan, mandiri, memecahkan masalah, dan cinta alam, (b) Kepemimpinan, membentuk karakter kepemimpinan, tanggung jawab, dan membuat keputusan, (c) Melukis, membentuk karakter detail, fokus, kreatif, (d) Pencak silat, membentuk karakter tangguh, terampil, (e) Mengaji, membentuk karakter religious, akhlak, tertib, (f) Pendakwah cilik, membentuk karakter berani, berfikir positif, seni komunikasi, mempengaruhi orang lain.

Educare: journal of primary education

This study aims to investigate the relationship between green marketing elements and customer purchase intention. To conceptualize green marketing, the researcher has researched the literature and identified the green marketing elements which include Green products, Green price, Green place, Green promotion, and Green Distribution. By using the snowball sampling technique, questionnaires from the respondents were collected as part of the study's survey methodology. According to the study's findings, there is a clear, substantial correlation between customer purchase intention and Green marketing.

Santhosh sandy

Diabetes mellitus is the most common health disorder and one of the leading causes of death. It is such a sort of disorder in which the patients are at all the time on risk of complications. Numerous investigations discovered that oxidative stress plays an important role in the development of vascular complications in diabetes particularly type 2. There are several chemically induced animal models of type 1 diabetes mellitus. The most common chemicals used to generate type 1 diabetes mellitus animals are alloxan and streptozotocin. Alloxan is added to food materials, especially to the all-purpose flour (maida) to bring softness and white color to the flour. Hence, consuming foodstuffs made from this flour can lead to diabetes mellitus. Measuring the concentration of alloxan in the blood of children with type 1 diabetes. 45 volunteers (children 5-15years) in this study. 15 healthy and 30 patients with diabetes mellitus (females: 53.0%, and males: 47.0%). Venous blood was taken from the elbow vein and transferred as soon as possible into deproteinization solution without any contact with oxygen. Average blood levels of alloxan are determined by the Archibald spectrophotometric method. The mean level of alloxan between healthy and diabetic groups statistically is insignificant (Median=0.458) and diabetic group (Median=0.806). Low-carbohydrate diet low adherence diabetics (46.6%, median=1.91), low- carbohydrate diet moderate adherence diabetics (26.6%, median=0.89), low-carbohydrate diet high adherence diabetics (26.6%, median=0.1). The findings indicate that the alloxan level is higher in healthy people compared to diabetic volunteers whose follow a low-carbohydrate diet, in addition to the reducing of their pastry intake.

Mediterranean journal of pharmacy and pharmaceutical sciences

To acquire algorithmic thinking is a long process that has a few steps. The most basic level of algorithmic thinking is when students recognize the algorithms and various problems that can be solved with algorithms. At the second level, students can execute the given algorithms. At the third level of algorithmic thinking, students can analyze the algorithms, they recognize which steps are executed in sequences, conditions or loops. At the fourth level, students can create their algorithms. The last three levels of algorithmic thinking are: the implementation of the algorithms in a programming language, modifying and improving the algorithms, and creating complex algorithms. In preliminary research related to algorithmic thinking, we investigated how first-year undergraduate computer science students of J. Selye University can solve problems associated with the second, third and fourth level of algorithmic thinking. We chose these levels because these levels do not require to know any programming language. The tasks that students had to solve were for example: what will be the route of a robot when it executes the given instructions, how many times we need to cross a river to carry everyone to another river-bank. To solve these types of tasks requires only good algorithmic thinking. The results showed that students reached 81.4% average score on tasks related to the execution of given algorithms, 72.3% average score on tasks where they needed to analyze algorithms, and 66.2% average score on tasks where students needed to create algorithms. The latter type of tasks were mostly various river-crossing problems. Even though, that students reached a 66.2% average score on these tasks, if we had accepted only solutions with the optimal algorithms (minimal number of river crossing), they would have reached only a 21.3% average score, which is very low. To help students find the optimal algorithms of river crossing puzzles, we developed several interactive web-based animations. In the last part of this paper, we describe these animations, we summarize how they were created and how they can be used in education. Finally, we conclude and briefly mention our plans related to our future research.

Ladislav végh

Anti-emetic activity Of four aromatic medicinal plants (Curcuma caesia Roxb., Piper longum Linn., Piper nigrum Linn., and Syzygiunt aromaticum (Linn.) Merr. & Perry) was studied in chicks. The ethanol extracts of these plants were administered at 150 mg/kg BW orally. All the extracts showed a significant (P < 0.05) decrease in retches induced by copper sulphate pentahydrate given orally at 50 mg /kg BW. Domperidone was given at 100 mg/kg as a reference drug.

Dr. salman ahmed

The potential of endemic medicinal plants in Yemen for sustainable pharmaceutical applications is home to a diverse and unique flora, with a significant proportion of endemic and near-endemic species that are traditionally used in folk medicine. This study documents 16 medicinal plant species from Abyan Governorate, Southeastern Yemen, and analyzes their traditional therapeutic uses and the extent to which they have been phytochemically investigated. The majority of these species are used to treat skin diseases, wounds, and burns. However, the findings indicate that 56.3% of these plants have not yet been studied for their active compounds. The Asclepiadaceae family was the most represented among the studied taxa, yet remains largely chemically unexplored. The study emphasizes the importance of preserving ethnobotanical knowledge and recommends future phytochemical screening and pharmacological validation of under-researched species for sustainable use in pharmaceutical development.

Mediterranean journal of pharmacy and pharmaceutical sciences

Purpose of review: This narrative review aims to assess the effectiveness of multimodal analgesia protocols (MAPs) in managing postoperative pain and reducing opioid consumption. The review evaluates the safety profile of MAPs, identifies the most effective components for different surgical contexts, and discusses their broader applicability in clinical practice. Given the growing concerns around opioid use, the focus is on alternative strategies that can offer comparable or superior pain relief with fewer side effects. Recent findings: Recent studies have demonstrated that MAPs, which combine various pharmacological and non-pharmacological methods, significantly reduce postoperative pain intensity and opioid use. These protocols show superiority over traditional opioid-centric approaches without increasing adverse events like nausea and respiratory depression. Incorporating regional anesthesia, nonsteroidal anti-inflammatory drugs, and nerve blocks has enhanced recovery, minimized complications, and improved patient outcomes. Furthermore, MAPs can be tailored to specific surgical settings, with combinations of medications like ketamine, acetaminophen, and dexamethasone proving effective in different clinical scenarios. Summary: Multimodal analgesia offers a viable approach to optimize postoperative pain management, reducing opioid-related risks and improving recovery outcomes. By utilizing the synergistic effects of different pain relief modalities, MAPs can achieve better pain control while minimizing opioid consumption. The review underscores the need for the broader adoption of MAPs and further research to refine these protocols, aiming for long-term improvements in surgical care and patient experiences

Karishma

Background: Cubital tunnel syndrome (CuTS) is the second most common nerve entrapment syndrome of the upper extremity after carpal tunnel syndrome. In situ decompression (ISD) and ulnar nerve transposition (UNT) are the major surgery methods in practice for the treatment of CuTS. However, controversies exist over the efficacy and safety of these methods. Aim: The objective of the study was to compare the short- and long-term clinical outcomes in patients treated with ISD and UNT surgery. Method: This was a retrospective study comprising 56 patients who underwent either ISD or UNT at Naresuan University Hospital between January 2013 and December 2022. Data on age, sex, hand involved, duration of the surgery, duration of the symptoms including the clinical outcomes such as elbow range of motion (ROM), quick disabilities of the arm, shoulder, and hand (QuickDASH), McGowan grade (MGG), Visual Analog Scale (VAS) for pain scores, motor and sensory conduction velocity (MCV1, MCV2, and SCV), and Tinel's sign were collected during the two-week, one-month, three-month, and six-month follow-ups post-surgery. Results: Of the 56 patients in the study, 62.5% were female. The number of patients aged <60 years was higher in both groups. The mean age of patients in the ISD group was 49.07±6.13 years, while in the UNT group, it was 51.5±7.04 years. After one month, 53.57% and 32.14% of the patients recovered to MGG 1 in the ISD and UNT groups, respectively. The majority of the patients had MGG 1 six months after the surgery. The QuickDASH score and pain scores of the patients improved during all follow-ups, but no statistical significance was revealed when the two techniques were compared. Conclusion: The study found that both the ISD and UNT were efficient and safe in treating CuTS. Further study with the inclusion of parameters such as revision surgery and complications would be vital.

Saran malisorn

Mucosal systems such as orally disintegrating films (ODFs) and mucoadhesive buccal films (MBFs) have gained attention and become a potential alternative to the conventional oral drug delivery systems, especially for patients who are geriatric or pediatric or those having difficulty in swallowing or drugs with extensive first-pass metabolism. Such films provide benefits, including a quick onset of action, increased bioavailability, and patient compliance. Successful development entails meticulous optimization of ingredients such as film-forming polymers, plasticizers, surfactants, taste maskers, and material selection for the corresponding manufacturing process, including solvent casting, hot-melt extrusion, 3D printing, and electrospinning. Limitations remain, with challenges including low drug loading capacity, no unified evaluation standard, stability problems, and regulatory vagueness of the liposome carrier. Emerging trends signal the promise of nanocarrier-based films, solid dispersions, and stimuli-responsive systems to circumvent these barriers. Personalization technologies, specifically 3D printing and natural and biodegradable polymers, are expected to broaden the clinical use of oromucosal films. This article provides an overview of the current state of development, along with formulation and manufacturing considerations of ODFs and MBFs, the role of which is significant in addressing translational and regulatory hurdles.

Karishma

The subjective experience of consciousness, a cornerstone of human existence, is profoundly disrupted in disorders of consciousness (DOC) arising from severe brain injuries, spanning-states from coma to the minimally conscious state. A significant challenge in clinical practice is the phenomenon of covert consciousness, in which individuals may retain awareness despite the absence of overt behavioral responsiveness. Diagnosis based solely on observable behavior is inherently limited by factors such as co-occurring motor impairments, the fluctuating nature of consciousness, and subjective interpretation, potentially leading to misclassification. To overcome these limitations, neuroscientific methodologies have advanced significantly. To address these limitations, neuroscientific methods have advanced considerably. Functional magnetic resonance imaging (fMRI) and positron emission tomography (PET) provide objective evidence of preserved brain activity and cognitive processing, enabling detection of willful modulation and offering prognostic insight. Electrophysiological techniques—including electroencephalography (EEG), event-related potentials (ERPs), transcranial magnetic stimulation combined with EEG (TMS-EEG), and advanced downstate analysis—further reveal dynamic neural patterns indicative of residual awareness. The detection of covert consciousness has profound ethical, clinical, and societal implications. It necessitates a re-examination of patient rights, end-of-life decision-making, the use of brain-computer interfaces, and societal conceptions of personhood. This evolving understanding mandates a shift towards integrating objective neuroscientific assessments with compassionate, person-centered care, aiming to preserve dignity and navigate the complex ethical landscape of severe brain injury.

Mostafa eissa

The Cellular Manufacturing is adopted in batch type manufacturing industries nowadays for their production with increased productivity, less cost and time with effective control. The proposed optimization model is used to determine the cost of machine cells, i.e., machine duplication, part subcontract, inter intra cellular movements cost and cost of production associated with machine cell, such as machine reconfiguration and part inventory considering machine flexibility for various time periods. Initially, a mathematical model is proposed to calculate machine cell cost with and without considering machine flexibility, and then another lpp integer model is proposed to calculate the machine cell production and associated cost for the changes in the time period, part type, and volume considering machine flexibility. The manufacturing data in the incidence matrix and machine cell, and part family data in the block diagonal form are given as input to the optimization programming language Cplex and the output is given for the two mathematical models. The data relating to machine duplication, part subcontract, inter intracellular movement; machine reconfiguration, and part inventory are given. Two-dimensional shop floor layouts are presented in rectilinear coordinates for all the problems for easy analysis of material movement length and shop floor area

S ramesh

BACKGROUND AND OBJECTIVES: The requirements of stakeholders for the qualitative transformation of the approaches of industrial enterprises – environmental users to introduction of economic activities cause an increase in the role of environmental responsibility as their strategic priority for development. The purpose of the study is to improve the practical tools for calculating and developing strategies for the development of environmental responsibility of industrial enterprises. METHODS: In the study, tools for assessing the level of environmental initiative of an industrial enterprise as an integrated indicator of environmental initiative are suggested. It is expressed as the arithmetic mean of ten factors of environmentally proactive behavior of industrial enterprises. To achieve the objectives of the study, methods of criterion-qualitative assessment are suggested, such as expert assessment and survey. The assessment system includes ten factors rated on a 10-point scale and weighted by significance. The integrated indicator of the environmental initiative acquires values within, is a stimulant of environmental responsibility. FINDING: One justified a scientific and methodological approach to assessing the level of environmental responsibility or the industrial enterprise, including calculation of the corresponding taxonomic indicator with consideration of the quantitative factors of its environmental responsibility and the qualitative and quantitative factors of environmental initiative. This enables the possibility to assess the relevant state of environmental responsibility and determine the volumes for further correction of the ecological strategy for the development of the industrial enterprise. CONCLUSION: As a conclusion, practical recommendations are made for the implementation of organizational and economic support of environmental responsibility in the development strategy of an industrial enterprise taking into account the impact of its environmental initiative and environmental duty. The level of environmental responsibility of industrial enterprises taken into account when developing recommendations on adjustment of their environmental strategy of development is determined, which as a whole allowed to form organizational and economic support for environmental responsibility of the enterprises under study. Thus, an enterprise, which only ensures compliance with environmental emission standards (compensation strategy or sufficiency strategy) cannot be characterized by a high level of environmental responsibility. To ensure a high level of environmental responsibility, an industrial enterprise must rely on a proactive strategy or a strategy for sustainable use of nature.

Professor j. nouri

Computer as a revolution left no area of life untouched in the present world. It is of tremendous help in all field of life. Hence, the knowledge of computer is a necessity for existence of everybody in this global village. The invention of computer has transformed our simple manual works to sophisticated life of automated works to meet the global demand for the higher productivity and increased efficiency with high precision. Computer is increasingly becoming compulsory in nearly all fields of studies, not because of anything but its accuracy and versatility in processing data. Many tasks at home or office are being automated rapidly with computer. Thus it is becoming apparent that in whatever discipline or working sector, the computer is now a very vital tool for efficiency improvement and precision of job or task execution. This is designed to meet the prerequisite need of everybody that are interested and wish to know about computers science and computing in general. A computer is an electronic device, operating under the control of instructions stored in its own memory. These instructions tell the achine what to do. The computer is capable of accepting data (input), processing data arithmetically and logically, producing output from the processing, and storing the results for future use. Most computers that sit on a desktop are called Personal Computers (PCs). The "computer" is an ensemble of different machines that you will be using to get your job done. A computer is primarily made of the Central Processing Unit (usually referred to as the computer), the monitor, the keyboard, and the mouse. Other pieces of hardware are commonly referred to as peripherals. In everyday life activities, we process data or encounter cases of data processing. A typical example of data processing is the generation of statement of student result from the marks score in an examination and continuous assessment. It is essential to know that information is as good as the data from which it is derived, and the transformation process which they are subjected to. Meaningless data or inappropriate processing produces wrong information. Thus computer gives you results corresponding to what data you supply and how you process it (i.e. ëgabbage- in, gabbage-outí) Summarily, the intelligent performance of a computer depends on correctness of input data and the intelligence performance of the human being that drives it.

Kamal singh

Banana (Musa spp.) are giant perennial grasses, commonly known as ‘Apple of paradise’.The chromosome counting of Elachi, Poovan and Nendran Banana traits were recorded. In average, a number of chromosomes recorded in Poovan (13.2), followed by Elachi with 11.1 chromosomes and Nendran with 10.9 chromosomes. There are various methods of determining banana ploidy level, one among is estimating stomatal density and size. The present investigation Elachi, Nendran and Poovan stomatal density range from 50 to 55/mm2 which are diploid, while Robusta ranges 34/mm2 which is triploid. Highest stomatal size recorded in Poovan traits (48 μm2) followed by Robusta (45 μm2), Nendran (28 μm2) and Elachi (21 μm2). Another method of ploidy determination is by chloroplast count in a guard cell of stomata. Elachi, Nendran, and Poovan contain 8 chloroplasts in the guard cell thus belongs to diploid. In the analysis of floral characters of all the four traits reveals that there is no significant difference in stigma length and width. Similarly, no significant variation recorded in anther length. Pollen size is often used as a biological parameter to estimate the ploidy and viability of mature pollen grains. Broad variation in pollen viability exists among clones with Musa species. Mycorrhizal association with the higher plants has also shown an increase in agricultural productivity. The percent colonization of AMF with the root system was calculated by two methods. Compare to Method – I and Method – II reveals that in Elachi 2.5%, Poovan 13.3% and 17.5% of variations recorded. Overall in the average highest percent of colonization were recorded in Poovan (76.6%).

Veerabhadraswamy al

This research was carried out at SDS Harapan Jakarta. This research aims to unravel the implementation of character education’s values through thematic subject, specifically on Indonesian Language Content. This research uses qualitative descriptive approach to gather research data deeply and thoroughly regarding character education’s value. Data collection was done using interviews, observation, and documentation. Miles and Huberman method was used to analyze data collected with the process of data collection, condensation, data display, and data verification. Triangulation was used to verify the validity of the data. The result of this study revealed that 1) The implementation of character education values in the content of Indonesian Language learning in Class 3 is implemented through reading and writing activities that prioritize the five main values in education according to the Minister of Education and Culture. 2) There are still less-effective efforts to achieve learning objectives. 3) There is still a lack of learning innovations carried out to achieve learning goals. 4) No lesson plans that are not made routinely as a means of evaluating learning. 5) There is still a need for improvement in the application of character education in Indonesian content that is linked to students' real experiences, both through online and offline learning.

Educare: journal of primary education

Hemophagocytic lymphohistiocytosis (HLH) is a distinct medical condition characterized by symptoms such as fever, hepatosplenomegaly, cytopenia, hypertriglyceridemia, hypofibrinogenemia, and the presence of hemophagocytosis in the bone marrow and other organs. HLH can be classified as either hereditary or secondary, linked to various infections, autoimmune disorders, or cancers. The occurrence of malaria-associated HLH in newborns is considered rare. This report details a case involving a newborn diagnosed with mixed-type malaria complicated by HLH. The diagnosis was delayed because of the rare occurrence of malaria infections in Libya, which the treating clinicians did not initially take into account. The patient received supportive care and antimalarial treatment, which yielded excellent results, and was subsequently discharged from the hospital.

Karishma

This study sets out to explore the Critical Success Factors (CSFs) necessary for Total Quality Management (TQM) implementation in hotels. It also aims to classify participating hotels into groups based on their TQM adoption by using cluster analysis. A quantitative survey method was applied. Data were collected from a sample of managers from four- and five-star hotels in Jordan, 170 questionnaires were distributed to managers and 104 usable questionnaires were returned. The findings revealed that TQM is existed and implemented in the hotel industry. The researcher then confirmed that four- and five-star hotels can be classified into two groups, namely, “high TQM adopters” and “low TQM adopters”.

Mukhles m. al-ababneh

The present study focused on analysing the impact of ‘Make in India’ campaign on FDI inflows in country. The research period is divided in two parts one is pre ‘MII’ & another is post ‘MII’ period. The analysis of ‘Make in India’ campaign is done to identify the scope of the campaign & methodology of working of various allied departments monitoring campaign. The present research work also attempted to take overview of various policy reforms initiated by Government of India to promote the FDI as well domestic investment in 25 sectors shortlisted under MII. The FDI inflows statistics reveals that, the post MII period is showing the highest growth in FDI equity inflows as compare to same period i.e. 2009- 2014. The MII initiative is one of the reason for the jump in FDI inflows. The overview of policy reforms shows that GOI through DIPP attempted to open almost all sectors for 100% FDI through automatic route. Government has provided multiple incentives for Foreign Investors to establish their manufacturing facilities in country but very negligible response has been seen in the nature of FDI equity inflows in the same period. Further results of study reveals that multiple ‘MOU’s have been signed by States & Central Governments, but they yet not converted in actual investments. The major reasons behind the same is lack of SWOT analysis through Governments before inviting the foreign investors. As well lack of basic infrastructure, land, lack of skilled manpower, cheap & un interrupted power supply to MIDC’s & SEZ’s is yet not successfully provided, lower rankings in Ease Of Doing Business (EODB), Global Manufacturing Competitiveness Index (GMCI) is also cause of concern & tumbling block in the success of MII mission..

Anshuman vijay magar