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

Background: Irritable bowel syndrome (IBS) is a very common gastrointestinal dis-order worldwide, but research regarding this disease is rare in Bangladesh. This studyaimed to assess the prevalence of IBS and its associated risk factors among universitystudents in Bangladesh.Methods: This is a cross-sectional study. A total of 300 randomly selected partici-pants were included in this study. By using a structured questionnaire and anthropo-metric methods, we collected all the required data for our study. The diagnosis of IBSwas based on Rome III criteria.Results: The overall prevalence of IBS was 39.3%, but the majority (77.3%) had nobasic awareness of IBS. In our study, anxiety and depression (χ2 = 6.817; odds ratio[OR] = 1.910; 95% confidence interval [CI] = 1.172, 3.113; P = 0.011) had a signif-icant relationship with IBS and IBS had a significant (P < 0.001) relationship withfood intolerance (χ2 = 8.737; OR = 2.130; 95% CI = 1.284, 3.531), chest pain(χ2 = 7.482; OR = 2.035; 95% CI = 1.218, 3.401), and insomnia (χ2 = 19.320;OR = 2.907; 95% CI = 1.794, 4.709). In our dietary data, the intake patterns of vege-tables (P = 0.000), fast food (P = 0.000), and tea–coffee (P = 0.003) showed astrong significant association with IBS. On the other hand, monthly household income(P = 0.154) and body mass index (BMI) (P = 0.138) showed no significant associa-tion with IBS. Among our study subjects, IBS-constipation (54.2%) was more com-mon than IBS-diarrhea (27.1%) and IBS-mixed (18.6%). Moreover, among the 118IBS respondents, 67.8% had a headache with increased flatulence (95.8%) as the mostcommon IBS-related complication.Conclusion: IBS is common in university students of Bangladesh and is associatedwith anxiety, depression, and particular dietary patterns.

Arafat hassan razon

Menstruation is a normal physiological impact on each girl’s life. Menstruation is monthly uterine bleeding for 3-5 days after every 28 days from puberty till menopause. A change in mood, behaviour, appearance of some abnormal vague symptoms is often noticed in the second half of the cycle. Symptoms are severe enough to disturb the life cycle of a woman called premenstrual syndrome (PMS). The study aimed to assess the premenstrual symptoms and coping strategies among adolescent girls. The majority of the students suffered from premenstrual syndrome. Objective: to assess the premenstrual symptoms and coping strategies among adolescent girls. Methodology: A nonexperimental descriptive research design was adopted in this study. Non probability convenient sampling technique was used to select the sample size of 30 adolescent girls. The assessment of premenstrual symptoms and coping strategies was carried out using a self-reported Likert’s rating scale. Data was analyzed by using descriptive and inferential statistics. Result: Majority (93.3%) of the samples sometimes had physiological and psychological problems, 90% of them had behavioural symptoms. Majority (43.3%) of the samples always followed coping strategies and 16.7% of the samples sometimes followed coping strategies and 40% never followed any coping strategies. Conclusion: PMS was common among students at 18-24 years. The most common physical symptoms experienced by adolescent girls were headache, backache and lower abdominal pain. Adolescent girls used coping strategies as taking hot / cold drinks, do not express anger to others, and turn to study and forget things, hearing music and taking medications. Keywords: Premenstrual Symptoms, physiological, psychological & behavioural symptoms, Coping Strategies, Adolescent Girls.

Elsi queen

A 25-year-old male presented with vaguely painful and pruritic vesicles and bullae on the oral cavity, abdomen, and superior limbs with symmetrical dissemination, which appeared over the past 3 weeks. No clinical history of importance. The physical examination showed a pallid and prostrated patient, with arterial hypertension (190/110); with several symmetrical dermal vesicles and bullae located on the abdomen and superior limbs (Fig. 1) and on the oral cavity varying from 1.5mm to 4 cm. No lymphadenopathy and sigs of arthritis were identified. Laboratory tests revealed a complete blood cell count with hemoglobin levels of 10.5 g/dL (12.7–15.7 g/DL), leukocytes of 2956/mm3 (4.3–10.7 × 103), and platelet count of 120,000/mm3 (150–350 × 103). Urinalysis shown proteinuria, hematuria, and leukocyturia. The direct Coombs assay, anti-nuclear antibodies, anti-double-stranded DNA, and anti-histone were positive. Histopathological analysis reported subepidermal discontinuity associated with neutrophilic infiltrate and direct immunofluorescence was positive for IgG, staining the basement membrane. Elisa was positive for antibodies against type VII collagen. The diagnosis was bullous systemic lupus erythematosus (BSLE) and he was treated successful with rituximab due to poor response to steroid use.

Karishma

The purpose of the study was to find out the effect of pranayama on type-2 diabetes on metropolitan people. In the present study researcher wants to observe the effect of pranayama on type 2 diabetes on metropolitan people and to develop a specific package for type 2 diabetes. For this purpose researcher collect 60 sample from nearest diabetic Clinic and Hospital in the city and it is randomly divided into two groups one is experimental and another is control group. In the study researcher used bio-chemistry lab tools. In the study research design used Pre-test, post-test control-experimental group and researcher used two variable type 2 diabetes as dependent and pranayama used as independent variable and in the study there was significant effect of yogic practices on type 2 diabetes.

Shekhar boro

Pendidikan agama Islam sebagai upaya mengembangkan, mendorong serta membimbing peserta didik hidup lebih dinamis dengan berdasarkan nilai-nilai agama islam dan terbentuk pribadi peserta didik insane kamil. Rumusan dalam dalam peneltian ini: 1) Bagaimana peran PAI dalam pembinaan kesehatan mental siswa di SDN Sekarputih 1 Tegalampel Bondowoso? 2) Bagaimana peran PAI dalam pembinaan kesehatan pikiran/intelektual siswa di SDN Sekarputih 1 Tegalampel Bondowoso? Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dan jenis penelitian studi kasus. Metode pengumpulan data dengan metode observasi, metode wawancara dan metode dokumentasi. Sedangkan analisis data menggunakan model analisis interaktif Milles, Huberman dan Saldana dengan tiga Langkah dalam proses analisis data yaitu: kondensasi data, penyajian data dan penarikan kesimpulan. Untuk memeriksa keabsahan data ini, menggunakan tehnik triangulasi yaitu triangulasi tehnik, triangulasi metode dan triangulasi data. Berdasarkan hasil penelitian ini dapat disimpulkan: (1) Peran PAI dalam pembinaan kesehatan mental siswa di SDN Sekarputih 1 Tegalampel Bondowoso yaitu: (a) Agama sebagai pembimbing dalam kehidupan peserta didik. (b) Agama sebagai penolong dalam menghadapi kesulitan untuk memecahakan masalah yang di alami siswa. (c) Agama sebagai penentram bathin. (2) Peran PAI dalam pembinaan kesehatan intelektual/kesehatan pikiran di SDN Sekarputih 1 Tegalampel Bondowoso yaitu: (a) Guru membimbing peserta didik secara akademis di dalam sekolah maupun di luar sekolah. (b) Kajian-kajian keagamaan oleh guru PAI sebelum atau sesudah mata pelajaran dimulai. (c) Membudayakan siswa untuh silaturrahim kerumah guru. (d) Bimbingan secara intelektual kepada dengan teori-teori keagamaan yang memadai, agar siswa tidak sekuler dalam berperilaku sehari-hari.

Educare: journal of primary education

The objective of this research paper is to assess the mediating effect of Hygiene and motivator factors of Herzberg’s theory in motivating employees with special reference to retail industry and estimate their level of job satisfaction through them. The research being descriptive in nature is based on Primary as well as Secondary data. Structured and standard Questionnaire based on motivatorshygiene has been used for data collection. The respondents (retail executive) respondents were contacted through online Google form and questionnaires were distributed by the researcher personally . The final sample size was 180. Factor analysis is the main statistical tool used to identify underlying variables, or factors, that explain the pattern of correlations within a set of given variables. Researcher has used Principal component method of extraction. The KMO Test was carried out for finding sampling adequacy and Bartlett's Test of Sphericity was carried along with approx. Chi-Square test to test the hypothesis. It is identified from the analysis that out of the eight factors six factors are hygiene factors. Out of these six hygiene factors 3 are money based- Monetary gains attracts, Pay Satisfaction and Love of Money. The results have showed that hygiene factors dominated over motivators in terms of job satisfaction (retail executives in NCR. ) . Herzberg’s two factor theory is applicable but not all factors influence or impact and few are becoming obsolete.

Mamta gaur

Datura arborea Linn is a sacred plant known for over 3000 years to have been used for magical and curative purposes. It was shown to have a central nervous system depressant effect. The active substances identified were tropane alkaloids: atropine, scopolamine, and hyosine. Therefore, we aimed to find out whether the ethanol extract of Datura arborea Linn has sedative and hypnotic activity. The extract was subjected to a thiopental sodium-induced sleep test and diazepam was used as a standard drug. The plant possesses sedative-hypnotic qualities, the findings indicate that doses of 35 mg/kg (2.70.24 min), 70 mg/kg (3.80.19 min), and 140 mg/kg (4.30.20 min) decreased the control's (9.2 min) latency to fall asleep. In comparison to the control, the length of sleep was increased by 23.46 minutes for 35 mg/kg (99.002.99 min), 70 mg/kg (132.605.53 min), and 140 mg/kg (118.606.04 min), respectively. The present study established the acute toxicity of Datura arborea Linn to be less than 600 mg/kg in mice. This study indicated that the ethanol extract of Datura arborea Linn has a sedative-hypnotic activity in the diazepam-induced sleep test. It is safe to suggest that the extract acts via either β-receptor by causing hyperpolarization or a decrease in spike activity in the cell, leading to relaxation, but these effects were not blocked by β-antagonist or α2-receptor to decrease acetylcholine release, leading to relaxation of the smooth muscle.

Mediterranean journal of pharmacy and pharmaceutical sciences

This paper examines India’s diplomatic stance towards Israeli settlements in the Palestinian territories, focusing on the complexities of the Israeli-Palestinian conflict and India’s historical relations with both sides. The issue of Israeli settlements has been an issue and a obstacle to peace in the region. As a prominent global player and staunch supporter of Palestinian rights, India finds itself in the delicate position of balancing its traditional support for the Palestinian cause with its growing strategic ties with Israel.The article delves into the evolving dynamics of India’s foreign policy and the factors influencing its stance on Israeli settlements. Analyses India’s historical suppor t for Palestinian self-determination and its voting record in international forums not supporting Israeli settlements. It also examines India’s growing economic and defence cooperation with Israel, which complicates its position on the issue of settlements.

Dr gedam kamalakar

In this work a set of some cyclic peroxy ketals were tested for their antimalarial activities. Quantitative structure activity relationship (QSAR) analysis was applied to 20 organic compounds of the above mentioned derivatives using Physicochemical, informational and 2D-autocorelation parameters and modeled their antimalarial activity (logIC 50) values. The multiple regression analysis clearly indicates that 5 BIC, 1 IC, MATS4v and ST parameters yielded the best model having R 2 value of 0.9515. The predictive powers of the models were explained using LOO (Leave-One-Out) Cross validation procedure. The results are also discussed on the basis of ridge regression.

Dr. shweta sharma

Macrotyloma uniflorum (Lam.) Verdc. (Papilionaceae) is commonly known as Horse gram and Kulthi. The seeds are reported as anthelmintic, diaphoretic, diuretic and emmenagogue. It is also useful for asthma, bronchitis, and urolithiasis. The present study evaluated the analgesic, anti-inflammatory and diuretic effects of the methanol extract of Macrotyloma uniflorum seeds in 200 and 400mg/kg doses. Significant results were obtained in all activities.

Dr. salman ahmed

The propagation of using drugs on the road was the main reason for focusing on the development of the rapid methods which are used to detect the presence of drugs which may have been taken. Oral fluid has become a popular specimen to test for the presence of drugs. In vitro tongues were prepared with different concentrations of hydroxypropyl methyl cellulose (HPMC E4M); one of these concentrations was chosen to be used for tests. Chemical reagents were prepared which included: cobalt thiocyanate, fast blue B test, Marquis, Mandelin and Zimmerman reagents which were used to examine eight drugs in three different concentrations, each of 10.0 mg/mL, 05.0 mg/mL and 01.0 mg/mL where each reagent was used for a particular drug. The drugs were amphetamine, cannabis, cocaine, 3,4-methylenedioxymethamphetamine (MDMA), codeine, diazepam, heroin, methadone and morphine. Each drug was tested by a specific reagent. The difference in the concentrations gave various results in terms of achieving positive results and the ratio of the clarity of the colour. The amount of the drug on the tongue was between 20 μg and 400 μg. Positive and negative results were obtained in this study. Most of the high concentrations gave positive results; however, the low concentrations gave different results which were between positive, negative and light or very light in colour. In conclusion, there is an explanation of the difference in sensitivity of the effects of the different kinds of reagents in the drug, such as cobalt thiocyanate which was more sensitive at the low concentration of heroin and gave a clear result.

Mediterranean journal of pharmacy and pharmaceutical sciences

As one of the flow-based passive sorting, the hydrodynamic filtration using a microfluidic-chip has shown to effectively separate into different sizes of subpopulations from cell or particle suspensions. Its model framework involving two-phase Newtonian or generalized Newtonian fluid (GNF) was developed, by performing the complete analysis of laminar flow and complicated networks of main and multiple branch channels. To predict rigorously what occurs in flow fields, we estimated pressure drop, velocity profile, and the ratio of the flow fraction at each branch point, in which the analytical model was validated with numerical flow simulations. As a model fluid of the GNF, polysaccharide solution based on Carreau type was examined. The objective parameters aiming practical channel design include the number of the branches and the length of narrow section of each branch for arbitrary conditions. The flow fraction and the number of branches are distinctly affected by the viscosity ratio between feed and side flows. As the side flow becomes more viscous, the flow fraction increases but the number of branches decreases, which enables a compact chip designed with fewer branches being operated under the same throughput. Hence, our rational design analysis indicates the significance of constitutive properties of each stream.

Myung-suk chun

An attempt was made for screening of salt tolerant against sodium chloride (NaCl) salt and growth promotion efficacy of eight different phosphate solubilizing bacterial (PSB) isolates under in vitro conditions. An efficient isolate which exhibited maximum phosphate solubilization, salt tolerant, Indole-3-Acetic Acid (IAA) production and root colonization potential in maximum concentration of NaCl (7%) was identified as Bacillus cereus based on 16S rRNA sequencing. It was recorded that highest phosphate solubilization in 7% NaCl concentration (70% and 374 μg/mL) in agar plate and broth assay respectively. IAA production was observed to be decreased when salt concentration increases, the isolate showed significant amount of IAA in normal culture media without amendment of NaCl (74.94 μg/mL) and at 7% gradual decrease of IAA production was observed (30 μg/mL). Maximum colonization of isolate in the roots of Zea mays was also observed in the study.

Dr. saranya devi k

Human resource practices are strategic in nature. They represent a vital guidance system that coordinates with executive business plan. HR practices form the foundation supporting the way of bank’s human capital will operate effectively. This research has estimated the impact of HR practices among the employees working in private sector banks on their productivity in Coimbatore district of Tamilnadu. In this research, the researcher has taken randomly around 125 banking employees working in private sector banks in Coimbatore district. A structured questionnaire has framed and collected their opinion about the HR practices which were practiced in their banks. Their opinion were subdued into tables by using percentage analysis, mean score analysis, correlation analysis and regression analysis. The results showed that PG qualified employee whose age between 41 to 50 years have more impact of HR practices and their productivity also high

Dr.n.s.lissy

The daily water distillation of the single basin conventional solar still is limited. In the present work, experimental analysis of a parabolic disc type solar still and conventional solar still are investigated. The solar radiation is focused to the single point to produce higher basin temperature. The water is flown continuously inside the copper receiver to utilize the incident solar radiation. The hourly readings were taken to analyze the thermal performance of the parabolic disc type solar still and conventional solar still. The water collection of parabolic disc type solar still is increased about 40% over conventional solar still.

Appadurai m

Vitamin E is extensively available in the natural world and is produced by prototrophs such as plants, algae, and blue-green algae. Vitamin E is used as a dietary supplement, an antioxidant food stabilizer, a pharmaceutical additive, and a preservative in livestock feed. Several types of vitamin E can be differentiated by the position and number of the methyl functional group, and each form has a unique biological role. The function of antioxidants such as vitamin E is to defend cells from the effects of oxidative stress. Vitamin E is a free radical scavenger converted to vitamin E radical, then converted back to vitamin E by ascorbic acid. Vitamin E was discovered by Evans and Bishop in 1922; it has proved to be an effective nutrient for reproduction. It is also possible for vitamin E to act by a mechanism not directly linked to the inhibition of oxidation. Such non-antioxidant actions of vitamin E may result from gene regulation and specific cell signalling. The function of vitamin E in cellular signalling, especially its biological impact, is undoubtedly an imperative subject for future studies. The explicit roles of the several isomers and esters of vitamin E analogues should also be the subjects of future studies.

Dr. salman ahmed

In the Indo-Pak subcontinent, the traditional systems of medicine, both Ayurvedic and Unani, are primarily based on herbs and herb-based preparation for therapy. Therefore, the importance of the herbal identification process remains critical in achieving the desired and successful therapeutic effect. To support the manufacturers and practitioners of both systems, many herbs are still collected from wild sources, as herbal farming is not very developed in this part of the world. During a survey program conducted in different areas of Pakistan, significant lacks and gaps were noted to be present in the identification & characterization of herbs, which needs to be addressed and fulfilled as many species look alike apparently or physically but have different biological or pharmacological activity. Based on this objective and approach, Centella asiatica was selected for the pharmacognostic and preliminary phytochemical investigation to establish a better correlation and to provide useful methods in its identification as the use of Centella asiatica is very common in Pakistan and other South Asian countries for CNS disorders therapy. Therefore, this study aimed to develop & report some and rapid identification methods for Centella asiatica. The present study includes physical, physicochemical, preliminary phytochemical and fluorescence analysis. For the first time, in the present study, NIR and FT-IR spectra of Centella asiatica have been reported for identification. The findings of the present study are quite promising and can be helpful for the manufacturers and researchers in the identification and development of Centella asiatica-based new drugs or formulations.

Dr. salman ahmed

Inclusive education (IE) is a new approach towards educating the children with disability and learning difficulties with that of normal ones within the same classroom. It seeks to address the learning needs of all children with a specific focus on those who are vulnerable to marginalization and exclusion. It implies all learners – with or without disabilities being able to learn together through access to common schools and community educational setting with an appropriate network of support services. This is possible only in flexible education system that includes the needs of different types of learners and adapts itself to meet their needs. Inclusive Education addresses the diverse needs of all learners by reducing barriers inside schools. It is a process of strengthening the capacity of the education system to reach out to all learners. This educational approach provides all students greater opportunities for academic and social achievement. This includes opportunities to participate in the full range of social, recreational, arts, sports, music, day care and afterschool care, extra-curricular, faith based, and all other activities. Inclusive education argues that all children irrespective of the nature and degree of disability should be educated in general schools with non-disabled children. The schools and classrooms operate on the idea that, with right amount of support, students with disabilities can be as competent as students without disabilities.

Kamal singh

Crinum jagus, family- Amaryllidaceae, commonly called river lily is an important medicinal plant used in the treatment of cough. It is an anti-venom agent used among the rural people in south-western Nigeria. The research is aimed to investigate the phytochemical constituents and analgesic activity of Cinium jagus bulb in BALB/c mice. The bulb was extracted with methanol in a soxhlet extractor apparatus. Phytochemical screening was performed according to standard methods. Alkaloid fraction was obtained using separation by extraction and characterized by infra-red (I.R) analysis. Acute toxicity test was done before analgesic activity was determined in BALB/c albino mice using the hot plate model. The result indicated the presence of some bioactive constituents like alkaloids, terpenoids and saponin. I.R bands were observed at 1064.74 cm 1 (C-O) stretch of alcohol; 1415.80 cm-1 (C-H) bend of alkyl groups and 1639.55 cm-1 (N-H) stretch of amine among others. The extract significantly increased the mean latency time of mice on the hot plate when compared with control with 100 mg/kg at 120 minutes. This study indicates that the Crinum Jagus bulb possesses analgesic potential.

Mediterranean journal of pharmacy and pharmaceutical sciences