bluuebunny/crossref_metadata_2025 huggingface dataset:
Costo de producción real y el costo de producción estándar de una empresa de productos químicos de la ciudad de Babahoyo
Authors: Haz Cadena Yomara Paola , Caicedo Monserrate Diana Lorena , Burbano Cabrera Jaime Santiago , Pazmiño Romero Diego Andrés
Published: July 2024

Los costos de producción son un elemento clave que debe utilizar cada empresa, la empresa de químicos Margquímicos, que se dedica a la fabricación de productos de limpieza y aromatizadores para vehículos, hogares y empresas, realiza un control de sus costos de producción, pero a su vez realiza su planificación en base a los costos estándar. Los costos estándar cumple con determinar los parámetros de calidad, precio y otras especificaciones que le indica a la empresa lo que debería costarle su producción, y se realiza un detalle de los rubros a utilizar tanto en Materia Prima como en Mano de Obra e inclusive en los Costos Indirectos de Fabricación.
Estos rubros permiten realizar al final del periodo de producción una comparación entre los valores presupuestados (costo estándar) versus los valores reales en que se incurrieron dentro del proceso de producción; a la diferencia entre ambos valores se le denomina como variación. Las variaciones pueden ser de dos tipos, favorables y desfavorables. Las variaciones favorables representan las diferencias en las cuales el costo real fue menor al costo estándar, lo que supondría un beneficio o ahorro de estos rubros. Mientras que las variaciones desfavorables se denominan así, cuando el costo real es superior al costo presupuestado. Esta investigación se realizó aplicándose una metodología deductiva e inductiva. Los datos presentados reflejan que la empresa posee variaciones tanto favorables como desfavorables, lo que indica que se debe analizar estas desde el punto de vista de variaciones en precio como variaciones en uso o también conocidas como cantidad o eficiencia.
Rearing thermal conditions modulate the feeding attributes of Zygogramma bicolorata Pallister (Coleoptera, Chrysomelidae)
Authors: Bhaisare Lankesh Yashwant , Chaudhary Desh Deepak
Published: July 2024

Effects of temperature on the different parameters of consumption and utilization of food, such as consumption index, conversion of ingested food, absolute digestibility, conversion of digested food and growth rate were investigated by rearing Zygogramma bicolorata Pallister at 15°C, 20°C, 25°C, 30°C and 35°C. Death of different life stages, including under-developed adults occurred at 15 and 35°C. Maximum consumption index during the feeding period was observed at 25°C, whereas it was minimum at 30°C. The results revealed that conversion of ingested food was maximum at 20°C and minimum at 25°C. In addition, the conversion of digested food was maximum at 20°C and minimum at 25°C. However, absolute digestibility and relative growth rate increased with increasing temperature from 20 to 30°C.
Compound eyes of Camponotus compressus (Fabricius, 1798) (Hymenoptera, Formicidae) reflects caste specific organisation and adaptation
Authors: Satyan Sandra V , Joseph Anuja , Babu Martin J
Published: July 2024

Caste polymorphs of the ant Camponotus compressus (Fabricius, 1798) are distinct by their morphology and life styles; the two distinct castes are largely nocturnal and rely on their visual sensory system to interpret their temporal niches. The compound eyes of the castes were explored through Light and Scanning Electron Microscopy (SEM) in order to delineate cast specific organisation and adaptations of the compound eye. The findings reveal that major workers of C. compressus possess a more sophisticated visual system in terms of its morphological features along with optical properties that enhances a better vision, which includes a greater number of ommatidia and high ommatidial density, a higher ommatidial diameter, low inter ommatidial angle and a more efficient pupillary mechanism to counter conditions where ambient light levels are high. This underlines the dependence of scouts (major workers) on visual system and the foragers on olfactory system in the species.
Taxonomic studies on a collection of Chalcididae (Hymenoptera, Chalcidoidea) from Chilika Lake, Odisha, India
Authors: Basak Nabasri , Saroj Sheela
Published: July 2024

The species diversity of family Chalcididae (Hymenoptera) from the islands of Chilika Lake, Odisha, India was studied. Eighteen species under seven genera of Chalcididae were identified with the addition of new distributional records for eight species from Odisha. Distributional data from India and the host details of all the listed species from Chilika Islands were provided.
Penerapan Sistem Informasi Geografis Terhadap Pemetaan Letak Wisata Kabupaten Bondowoso Menggunakan Leaflet JS Berbasis Web
Authors: Muhtarom Muhammad Rifki , Lutfi Ahmad , Susanto Adi
Published: July 2024

Bepergian untuk pariwisata adalah perpindahan sementara orang ke suatu lokasi tertentu. Segala kegiatan sosial yang berkaitan dengan pengunjung, baik lokal maupun asing, disebut pariwisata; salah satu kegiatan tersebut adalah pariwisata di kabupaten Bondowoso. dibangunlah sistem informasi geografis berbasis web untuk memudahkan wisatawan dalam memperoleh informasi pariwisata khususnya mengenai rute perjalanan di Kota Bondowoso. Ide yang melatarbelakangi pengembangan sistem informasi geografis ini. Pariwisata tidak terlepas dari yang namanya rute, untuk mendapatkan rute terpendek digunakanlah Algoritma Dijkstra dan metode  siklus hidup pengembangan System, dataset yang digunakan ialah perjalanan dari Dinas pariwisata Bondowoso menuju Alun alun Bondowoso, ditemukan hasil dari perhitungan Algoritma Dijkstra yaitu jarak terdekat dimulai dari simpul A – B – E – H - J.
İşçinin İfade Özgürlüğü ile İşverenin Menfaatleri Arasındaki Denge ve Misillemeye Karşı Koruma (Dede/Türkiye Kararı Bağlamında Bir Değerlendirme)
Authors: Demir Kübra
Published: July 2024

Avrupa İnsan Hakları Mahkemesi (AİHM), 2024 yılında Türkiye’deki borsalarda işlem gören
finansal araçlar için takas, saklama ve risk yönetim hizmetleri sunan bir kurumda çalışan işçinin
ifade özgürlüğünün ihlal edildiğine dair önemli bir karar (Dede v. Türkiye) vermiştir. AİHM tarafından
verilen kararda başvuranın ifade özgürlüğü hakkı ile işverenin meşru menfaatlerini
koruma hakkı arasında adil bir dengenin kurulamaması çerçevesinde inceleme gerçekleştirilmiştir.
İşçinin, işverenin iş organizasyonu içerisinde ve onun emir ve talimatlarına uygun bir şekilde
çalışmayı kabul etmesi, özgürlüklerinden vazgeçeceği şeklinde yorumlanamaz. İşçinin
özgürlükleri, işverenin müdahalesine açıktır ve işverenin yönetim yetkisiyle karşı karşıya gelmektedir.
Bu özgürlüklerin tanımlanabilmesi ise pek çok menfaat çatışmasını beraberinde
getirdiği için oldukça güçtür. Bu açıdan işçinin özgürlüğü ve işverenin yetkisi arasında dengenin
kurulması kolay değildir. İşçinin hak ve özgürlüklerini güçlendirirken aynı zamanda ölçülü
olabilmesi için bu hak ve özgürlüklerin sınırlandırılması gerekir. Bunun yanı sıra işçinin ifade
özgürlüğü karşısında, işveren tarafından gelecek misillemeye karşı da korunması gerekir.
SOSIALISASI BETON FEROSEMEN DENGAN KETERLIBATAN P3A UNTUK PERBAIKAN JARINGAN IRIGASI DI D.I COMAL
Authors: Bumi Ingerawi Sekaring , Herwindo Wildan , Hetwisari Tia , Riyanto Didit Puji , Agustina Yanida , Widiawati Widiawati , Shivanadya Nerisa
Published: July 2024

One of the irrigation areas in Central Java Province is the Comal Irrigation Area (D.I Comal) which is included in the Comal Watershed (DAS). D.I Comal has an area of 8946.79 Ha. The current condition of the Comal irrigation area is experiencing damage to several parts of the canal. This can cause water loss/leakage thereby reducing irrigation efficiency and effectiveness. This problem is being addressed by the Water Users Farmers Association (P3A) independently. The development of irrigation modernization goes up with the expansion of various alternative materials for irrigation channels, including ferrocement. Ferrocement is a mortar made from a homogeneous mixture of sand, cement, water and reinforced with reinforcement coated with woven wire (galvanized) with thickness of 3 to 6 cm. The Public Works Polytechnic provides community service by building a pilot irrigation repair using ferrocement concrete. The project are rehabilitation of tertiary channels and distribution boxes. This community service is in collaboration with P3A D.I Comal and the Irrigation Engineering Center. Outreach activities were also carried out to the public. It is hoped that the inclusion of PU Polytechnic in the community will provide benefits to the society in improving the quality of the irrigation network in D.I Comal.
Isolation and Characterization and Some Properties of Cellulase from Fusarium Graminearum Isolated from Corn Cob
Authors: Esther Nkechi Ezima , Bukunola Oluyemisi Adegbesan , Ifabunmi Oduyemi Osonuga , Abayomi Samson Faponle , ,Segun Babatunde Abisoye , Kuburat Temitope Odufuwa
Published: July 2024

Breaking down lignocellulosic materials requires the use of cellulases which are recently been exploited for bioremediation. This study is aimed at isolating and characterizing cellulase from Fusarium graminearum isolated from corn cob for possible higher specific activities and greater efficiency for cellulose metabolism. Cellulase from Fusarium graminearum isolated from corn cob was partially purified using dialysis against 50 % glycerol and gel filtration on Sephacryl S- 200 while characterization was carried out using standard methods. The purification process resulted in an overall yield of 10.9 % with a purification fold of 14.4. The partially purified enzyme obtained was of 6477.5 U/mg specific activity and native molecular weight of 35.8 kDa. Our study of the kinetic properties of the enzyme showed a cellulase with high affinity for cellulose with Km and Vmax as 0.1352 mg/ml and 17.86 Units/ml/min. The enzyme displayed its highest performance at 70 oC and pH 4. Mn2+ had little to no impact on Fusarium graminearum cellulase’s activity whereas Mg2+ and Ca2+ somewhat decreased the activity at 5 mM, this was restored to almost 100% at 10 mM. However, Hg2+ and Ba+ had much impact on the activity of the enzyme. This work shows that corn cob Fusarium graminearum cellulase could be exploited as a potential industrial enzyme for targeted waste degradation process because of its high activity and thermostability.
Popularity, Distribution and Conservation Status of Sacred and Medicinal Indigenous Trees in Chemosot, Kericho County, Kenya
Authors: Kipkorir Daniel Rono , Grace W. Ngaruiya
Published: July 2024

Comprehensive data on sacred and medicinal plants of communities in Kenya are scarce. Such plants are increasingly being threatened by loss of cultural knowledge, indigenous belief systems and collapse of traditional botanical management. The current study aimed at assessing the popularity, distribution, and conservation status of traditionally important sacred and medicinal plants at Chemosot Ward in Kericho county. Ethnobotanical data was collected from interviewing 83 land-owners using the Kipsigis language and 10 local experts, while the diversity, number and distribution of sacred and medicinal trees was collected from 10 transects using systematic random sampling. Results document a total of 35 species of sacred and medicinal indigenous tree species, of which 27 were medicinal, two were sacred, and six were both sacred and medicinal. There was a higher number of species in farmlands than along roadsides while riparian areas had the lowest number of species. Three species were identified as critically endangered (Ekebergia capensis, Carissa spinarum, and Trimeria grandifolia), 11 as endangered, two as rare while nine more were identified as vulnerable. In conclusion, the study confirms the bi-purpose (sacred and medicinal) role of trees in the Kipsigis community and that several of these culturally important trees may be highly threatened locally. It is therefore recommended that additional research be conducted to further determine the influence of Traditional Ecological Knowledge (TEK) on the conservation status of sacred and medicinal indigenous tree species.
Design and deformation pattern simulation of deep excavation support structures
Authors: Li Shijiang , Wang Fengcun , Le Yi , Que Qiaoyun , Su Yu , Lin Huiting
Published: July 2024

This study delves into the design and deformation patterns of support structures in urban deep excavation projects, aiming to optimize the design of these structures to ensure their safety and stability. Initially, experimental research on steel-cement soil composite beams reveals their bending resistance and ductility under various loading conditions, confirming the effectiveness of the Soil Mixing Wall method in enhancing the stability of support structures. Subsequently, theoretical calculations using the method of elastic support points were conducted and validated through a deep excavation project in Xi’an, demonstrating that this method accurately calculates the trends of horizontal displacement in support structures. Additionally, FLAC3D numerical simulations are utilized to analyze the patterns of horizontal and vertical displacement during the excavation process. The simulation results generally align with the actual measured data, showing that the support structures optimized by the elastic support points method effectively control horizontal displacement (maximum displacement of 47.8 mm) and vertical displacement (maximum heave of 67.3 mm), validating the effectiveness of the numerical simulation methods. This research not only provides theoretical and practical guidance for deep excavation projects but also holds significant reference value for the design and construction of similar engineering projects.
Biological and genomic characterization of three psychrophilic Y. enterocolitica phages
Authors: Hammerl Jens A. , Pham Minh Anh , El-Ahmad Shirin , Manta Diana , Jäckel Claudia , Hertwig Stefan
Published: July 2024

Yersinia (Y.) enterocolitica is an important foodborne pathogenic species that is mainly transmitted by the consumption of contaminated meat, particularly pork. To combat the bacteria along the food chain, the application of strictly lytic phages may be a promising tool. As the temperatures in the gut of animals and during food processing can differ significantly, a phage cocktail intended to be used for applications should comprise phages that are active at various temperatures. In this study, we isolated and characterized three phages with a myoviridal morphology (vB_YenM_P8, vB_YenM_P744 and vB_YenM_P778), which lysed the most important Y. enterocolitica serotypes O:3, O:9 and O:5,27 at a low multiplicity of infection (MOI) and at low temperatures down to 6°C. While vB_YenM_P8 is a member of the T4 family, vB_YenM_P744 and vB_YenM_P778 are novel phages that do not show relationship to known phages. The three phages were mixed in a cocktail with the already described phages vB_YenM_P281 and vB_YenP_Rambo. The cocktail revealed a strong lytic activity and lysed a mixture of Y. enterocolitica serotypes at room temperature (RT) within few hours with a reduction of up to 4.8 log10 units. Moreover, at even lower temperatures the mixture was significantly reduced after incubation overnight. The strongest reductions were determined at 6°C (4.0 log10 units) suggesting that the cocktail can lyse the psychrophilic Y. enterocolitica also during food processing. To determine possible phage resistance, 100 colonies that survived the infection by the phages were isolated and analysed regarding their serotype and phage susceptibility. Most isolates belonged to serotype O:9, but all of them were still sensitive to at least one phage of the cocktail.
Insomnia severity and daytime sleepiness in caregivers of advanced age
Authors: Webster Lucy A. , Ali Talha , Sharninghausen Jody , Hajduk Alexandra M. , Gill Thomas M. , Miner Brienne
Published: July 2024

Objective

Aging-related changes and caregiver burden may increase the risk for sleep disturbances among older caregivers, yet few studies have examined the prevalence of insomnia and daytime sleepiness in this group. We examined the relationship of caregiver status with insomnia and daytime sleepiness among persons of advanced age (>75 years of age).

Design

Cross-sectional.

Setting

Community.

Participants

Yale Precipitating Events Project participants (n=383, mean age 84.4 years, 67% female, 12% African American, 25% caregivers).

Measurements

Caregivers were persons who reported caring for another person in the past week or caring for/helping a friend or relative >4 times in the past month. We examined the correlates of caregiver status, including demographic (age, sex, race/ethnicity, education, marital status), psychosocial (living alone, Medicaid eligibility, depressive symptoms, social support, hours volunteered), and physical (obesity, chronic conditions, medication use, self-rated health status, physical activity, functional disability, cognitive impairment) factors. We used the Insomnia Severity Index (ISI) to establish insomnia severity (ISI score 0–28) or clinically significant insomnia symptoms (ISI ≥8). We used the Epworth Sleepiness Scale to establish daytime sleepiness (ESS score 0–24) or hypersomnia (ESS ≥10). In nonparametric multivariable regression analyses, we examined the relationship of caregiver status with insomnia or daytime sleepiness.

Results

Compared to non-caregivers, caregivers were younger, more educated, less likely to be Medicaid eligible and had lower rates of depression, obesity, poor self-rated health, low physical activity, functional disability, and cognitive impairment. Mean ISI and ESS scores were in the normal range and similar among non-caregivers and caregivers (ISI scores of 6.9±5.6 and 6.9±5.4, and ESS scores of 6.4±4.7 and 6.1±4.3, in non-caregivers and caregivers, respectively). Multivariable-adjusted models demonstrated no significant differences in ISI and ESS scores between non-caregivers and caregivers (regression coefficients for ISI and ESS scores of −0.01 [95% CI = −1.58, 1.21] and −0.10 [−1.05, 1.21], respectively).

Conclusion

When compared to older non-caregivers, older caregivers had more advantageous demographic, psychosocial, and physical profiles and had similar levels of insomnia and daytime sleepiness on standardized questionnaires. Future research is needed to elucidate contextual factors (e.g., caregiving intensity and care partner disease) that may increase the risk of sleep disturbances among caregivers of advanced age.
EXPLORING IMPRESSION MANAGEMENT TACTICS AMONG CLINICAL NURSES: A DESCRIPTIVE ANALYSIS BASED ON INDIVIDUAL AND PROFESSIONAL CHARACTERISTICS
Authors: Çiçek Korkmaz Ayşe , Arlı Nilüfer
Published: July 2024

The study aimed to determine which impression management (IM) tactics clinical nurses use and how these tactics vary according to nurses' personal-professional characteristics and IM views. This cross-sectional and descriptive study was conducted with the participation of 268 clinical nurses working in a Training and Research Hospital in the Central Anatolia Region of Turkey. Participants were selected using a simple random sampling method. Data were collected using a descriptive information form and the Impression Management Tactics Scale. Descriptive statistics, Mann-Whitney U test, and Kruskal-Wallis H tests were used in data analysis. According to the results of the analysis, nurses used self-promotion and ingratiation tactics the most and intimidation tactic the least. The use of these tactics varied depending on factors such as gender, age, marital status, nursing, and institutional experience, unit, position, shift type, willingness to choose the profession, job satisfaction, cooperation with colleagues, and the impressions formed about them by the people they work within the same institution. However, no significant difference was found between the tactics and factors related to educational level, working hours, organizational satisfaction, achievement of professional goals, and impressions made on others. The results suggest that the use of IM tactics may vary according to nurses' personal-professional characteristics and their views on IM. It would be beneficial for nurses to be aware of impression management tactics and consciously manage their impressions. Therefore, it is recommended that nurse managers should focus on developing an appropriate work environment and culture for nurses to use IM tactics effectively. This may contribute to improving patient care quality and outcomes.
Use FACTS elements to improve energy exchange between countries in response to the high penetration of variable renewable energy
Authors: BARESKH-ONJI Aboud
Published: July 2024

Integrating Variable Renewable Energy sources (VRE) into Electric Power System (EPS) requires optimizing the synergy between VRE characteristics, PES flexibility elements, and local Electric Market operations. However, during advanced integration phases, where VRE accounts for a significant portion of the system’s energy, and in the face of stability issues caused by energy excess, cross-border energy exchange appears to be one of the most effective solutions for Energy Management. In this investigation, to highlight the role of Flexible Alternative Current Transmission Systems (FACTS) elements to ensure the required flexibility in these energy exchange operations, a modeling strategy Methodology was implemented in MATLAB and SIMULINK to design a Static Var Compensator (SVC) and simulate its connection to a high-voltage power line between Turkey and Syria, observing its response these changes in load flow. This investigation contributes to the VRE integration strategy, identifying FACTS elements as a solution to manage excess energy and achieve efficient energy exchange.
La terapia Gestalt: una alternativa de atención psicológica a niños desplazados de Guerrero, México
Authors: Quevedo Martha , Salinas Claudia
Published: July 2024

Forced internal displacement is a phenomenon that has occurred throughout history in various countries and affects the victims who experience it in all areas of their lives. In this regard, for the child population, this phenomenon has had a devastating impact, as childhood is a stage of full development, and children feel insecure in a frightening context where all their human rights were violated. The objective of the present study was to provide Gestalt therapy to children who are victims of forced internal displacement from Sierra de Guerrero. A qualitative approach was used, with a descriptive scope, a phenomenological design, and a cross-sectional cohort. The sample is represented by 23 minors from a community in the Sierra de Guerrero. The instruments used were the interview guide and the field diary, with data analyzed through open coding. The results show that the personal psychosocial effects found in the children were sadness and happiness due to their parents' fights; within the community effects, it was found that parents exhibited hypervigilance due to the stress of protecting their families. Regarding socioeconomic effects, it was found that men resorted to poppy cultivation as a subsistence economic activity. In this sense, it is concluded that Gestalt therapy used for group and individual intervention was effective in providing emotional release for the minors and a better way to cope with family conflicts and the social context.
A Systematic Literature Review on Biophilic Hotel Design
Authors: Deniz Zeynep Burcu , Terım Cavka Belgin
Published: July 2024

Biophilic design made by incorporating nature into interior spaces have proven that biophilia has positive effects on people’s psychological, and physical well-being through scientific studies. Although increasing number of people and rapid urbanization have led to changes in leisure activities and accommodation sector specifically after the COVID 19 world pandemic, it is observed that scientific research pool do not align with the number of biophilic hotels recently designed and occupied. With this study, it has been observed that biophilic design studies in the literature are increasing especially after the pandemic, however the number of studies in office and commercial spaces show an augmenting trend compared to the accommodation sector. Within the scope of this study, a comprehensive systematic literature review on biophilic hotel design was conducted. Gaps were identified in the literature on the use of biophilic design in hotels compared to the evaluation of biophilic design elements in other areas. As a result of the review, 14 relevant articles obtained from Web of Science Core Collection and Scopus databases were analyzed in detail. The methods and results led to the identification of the literature gap in this field. It has been observed that studies evaluating biophilic hotel design in the light of scientific data have increased after COVID-19. Most of the studies examined are focused on hotel lobby cases. Although lobbies are important places in terms of the first impression of visitors in hotels, there is no study focusing on hotel rooms. Future studies can also focus on the accommodation areas. Especially for the tourism sector, where customer satisfaction and psychology are at the forefront, it is important to investigate the scientific effects of biophilic design examined in the literature to draw the necessary lessons from existing studies in order to guide future designs.
FINANCIAL SANCTIONS IN THE CONTEXT OF FORMING A SECURE SPACE: THEORETICAL FOUNDATIONS
Authors: HNATKIVSKYI Bohdan
Published: July 2024

Introduction. Democratic countries apply unprecedented pressure with financial sanctions to maintain international order if a country systematically violates international norms and established rules. Countries impose financial sanctions to protect their own interests, such as national security, economic security, or defense against external threats. The impact of financial sanctions can have a synergistic effect and depends on the geopolitical context, the effectiveness of the sanctions policy, and the countries' response to the sanctions. The effectiveness of financial sanctions depends on the political context of application and the chosen strategy of international pressure on the target country.

The purpose of the article is to deepen the theoretical and applied principles of applying financial sanctions to regulate and scale financial motivation to de-escalate military conflicts, taking into account the coordinated actions of democratic countries to create a safe space.

Results. The necessity of applying financial sanctions with a focus on the political will and diplomatic pressure of democratic countries and the motivation of the aggressor country is substantiated. The classification of financial, tangible and intangible assets that are subject to sanctions is considered. For the adequate compliance of financial sanctions, the assessment of their effectiveness in specific situations of escalation of military conflict or growing threat to national sovereignty has been studied. Systematized sanctions against economic agents, in particular with a corporate ownership structure to track the placement of securities and changes in corporate behavior. The expediency of identifying methods, forms and tools of financial sanctions for monitoring by regulators has been determined.

Prospects. The effectiveness of preventive measures to increase remedial pressure requires the systematic application of financial, procedural and procedural sanctions. The essential advantages of financial sanctions are the speed of implementation, regulation and monitoring. It is important to distinguish financial sanctions from other related concepts (procedures), which in their essence are not sanctions and weaken the economic and political restrictions of aggressive and repressive regimes.
GLOBAL TRANSFORMATION OF THE ROLE OF ACCOUNTING AND CONTROL IN THE DIGITAL ECONOMY
Authors: MURAVSKYI Volodymyr , SHEVCHUK Oleg
Published: July 2024

Introduction. An actual stage of the development of the global socio-economic system is the formation of the digital economy. The information basis of the digital economy is accounting and control, which undergo positive changes under the conditions of the use of innovative computer and communication technologies. The transformation of accounting and control takes place through the clarification of their global roles, manifested in the digital economy.

The purpose of the article is to highlight and clarify the global role of accounting and control under the influence of the use of computer and communication technologies in the conditions of the formation of the digital economy.

Results. In order to assess the readiness of the socio-economic system to implement the principles of the digital economy, an assessment of the country’s innovativeness, the level of implementation of information processing technologies and the digital capacity of the economy was carried out. The results of the ranking of countries by the level of development of the digital economy proved the presence of active obstacles to the digitalization of socio-economic processes, overcoming which involves the optimization of accounting and control systems. Regardless of the national or international features of business, seven global roles of accounting and control in the digital economy are identified: informativeness, integration, communication, institutionality, control, optimization, and protection. accounting and control in the conditions of the formation of the digital economy. It has been proven that a common feature for all global roles of accounting and control in the digital economy is the priority of electronic transactions in the financial and economic activities of enterprises compared to classic monetary and commodity transactions.

Conclusions. Only in a socio-economic system with a predominant part of electronic transactions among monetary and commercial operations is it possible to comprehensively activate the above global roles of accounting and control. Highlighting the global roles of accounting and control forms the starting point in the study of the vectors of further digitization of accounting information processing in relation to the digital economy. For the development of a comprehensive understanding of the prospects for the transformation of accounting and control, further scientific research into the substantiation of the impact of computer and communication technologies, which are the basis of the digital economy, on the order of processing accounting information is important.
LIPID PROFILE IN PATIENTS WITH CHRONIC KIDNEY DISEASE: A CROSSSECTIONAL STUDY
Authors: Farooqui Shareq Ahmed , Kubal Sahil , Ghanekar Jaishree
Published: July 2024

Introduction: Chronic Kidney Disease (CKD) is a major global health issue that gradually impairs
kidney function, leading to systemic complications like cardiovascular diseases (CVD), which are
signicantly more prevalent in CKD patients compared to the general population. This study aims to explore the changes in
lipoprotein metabolism in CKD patients, highlighting how dyslipidemia, characterized by high triglycerides and altered HDL
and LDL levels, contributes to increased cardiovascular morbidity and mortality in this group. Methods: This cross-sectional
study evaluated the lipid proles of 50 adult CKD patients at a tertiary care teaching hospital in Navi Mumbai, analyzing
correlations between CKD stages and lipid changes using SPSS, with a focus on maintaining patient anonymity and data
condentiality during the 2022-23 data collection period. Results: The descriptive statistics for various biochemical
parameters, showing signicant variability in fasting lipid prole, kidney function tests, and other parameters among the
studied population. It reveals moderate to high variability in LDL, HDL, and triglycerides, as well as in markers of kidney
function such as BUN, Creatinine, and urea, indicating potential health concerns that vary widely among individuals. Further,
the frequency of normal and abnormal levels across these parameters, highlighting concerns such as a high prevalence of
abnormal lipid levels and kidney function which could increase the risk for cardiovascular diseases and necessitate targeted
interventions. Conclusion: The study highlights critical health risks due to abnormal lipid proles and kidney dysfunction
among participants, highlighting the urgent need for targeted interventions to address prevalent cardiovascular risks and
improve overall healthcare outcomes.
TRACHEAL RECONSTRUCTION AND ANASTOMOSIS USING MONTOGMERY TTUBE UNDER GENERAL ANASTHESIA: A CASE REPORT
Authors: Rachana Rachana , Bharti Bharti , Himani Himani
Published: July 2024

Prolonged tracheal stenosis and tracheostomy can results in tracheal stenosis. Treatment includes
surgical and endoscopic intervention. We report a case of 36y/f with respiratory difculty due to subglottic
tracheal stenosis, had prior history of tracheostomy, managed by tracheal reconstruction with Montgomery T- tube placement
under general anaesthesia.
ANTIBIOTICS UTILIZATION PATTERN IN SURGICAL PATIENTS WHO WERE ADMITTED IN THE DEPARTMENT OF SURGERY IN TERITIARY CARE TEACHING HOSPITAL
Authors: Priya A , Fathima J Nabila , Sundresh N Junior , Dhanapal C. K.
Published: July 2024

Antibiotics usage in surgery department are essential to prevent hospital acquired infection and to
prevent surgical site infection that is nasocomial infection. Hence proper use of antibiotics are important
in both pre-operative and post-operative patients. This study was undertaken to evaluate the current scenario of prescribing
pattern of antibiotics as prophylaxis and to prevent surgical wounds in patients admitted in surgery department. Methods: This
prospective observational study was carried out for a period of six month at surgery department in government cuddalore
medical college and hospital. Results: A total of 120 patients enrolled in this study, of which 76 were male and 44 were female.
177 antibiotic and 269 antibiotics were used in pre operatively and post operatively patient among 120 patient. Cephaloporins
were the highly utilized antibiotic in both pre operatively (54.8%) and post operatively (37.92%). Both IV and oral route are highly
utilized in patients. Combined therapy of antibiotics class are highly used. Conclusion: Cephalosporin were predominant
antibiotic used and both IV and oral route are highly utilized. However irrational and overuse of antibiotic may leads to
antibiotic resistance. Therefore, development of prescribing pattern of antibiotics guideline is necessary in India.
GESTATIONAL DIABETES MELLITUS: EXPLORING THE PREVALENCE OF GESTATIONAL DIABETES MELLITUS IN THE CASES REPORTED AT ANTENATAL CLINIC OF A TERTIARY CARE TEACHING HOSPITAL
Authors: Joshi Prachi , Gupta Richa , Singh Kamna , Mittal Anjesh , Kardam Tanu
Published: July 2024

Background: The aim of the study was to study the prevalence of Gestational Diabetes Mellitus in the
cases reported at antenatal clinic of a tertiary care teaching hospital. Methods: In this observational
cross- sectional study, we included 65 patients with gestational diabetes mellitus. The study was conducted from 12th of
February 2024 to 12th of May 2024 at the Department of Forensic Medicine & Toxicology, S.N. Medical College, Agra. Results:
Total 65 cases of Gestational Diabetes Mellitus were studied. It was observed that Gestational Diabetes Mellitus were common
in the age group of 30-39 years (53.8%) and patients of third trimester and multigravida were most commonly involved, i.e.,
44.6% and 92.4% respectively. Past history of Gestational Diabetes Mellitus was present in 40% of the cases, 67.8% of the cases
required delivery by Caesarean section and the prevalence of Gestational Diabetes Mellitus was found to be 7.06%.
Conclusion: Gestational Diabetes Mellitus (GDM) is a major contributor to maternal and infant mortality. Early diagnosis,
effective management, and education among patients are essential to improve outcomes and reduce related risks.
OVERWEIGHT PROBLEM IN USA: A PERSISTENT CHALLENGE DESPITE NUTRITIONAL ADVANCES
Authors: Pande Anugrah
Published: July 2024

The United States faces a growing public health crisis with rising rates of overweight and obesity, despite
advancements in nutritional science, dietary supplements, and prescription weight loss medications.
This article explores the paradox of increasing obesity amidst seemingly abundant solutions, supported by recent statistics and
scientic insights. It examines factors such as dietary habits, physical inactivity, socioeconomic inuences, and psychological
aspects contributing to the obesity epidemic. The role of nutrition, the efcacy of dietary supplements and weight loss drugs, and
technological innovations are analyzed. Additionally, government interventions, public health campaigns, and community
programs are assessed for their impact. Despite the challenges, future directions emphasize the need for integrated
approaches combining technological, psychological, and sociocultural factors to effectively address the root causes of obesity
and promote sustainable weight management.
AN OBSERVATIONAL STUDY OF MANAGEMENT OF INVASIVE FUNGAL SINUSITIS AS EXPERIENCED IN A TERTIARY CARE INSTITUTE
Authors: Devidas Patil Pradnya
Published: July 2024

1. To study the various clinical presentations, microbiological and radiological proles in patients of
invasive fungal sinusitis, to know about the underlying comorbidities or immunocompromised status and
its relation to the disease. 2. To study the effect of timely surgery and long term antifungal therapy on prognosis of the patient.
This is an observational prospective and retrospective study. Thirty adult patients diagnosed with invasive fungal sinusitis were
studied. Our study also included patients who had past history of COVID 19 infection due to the ongoing pandemic. Diabetes
mellitus was the most common underlying disease. Majority patients had a history of COVID 19 infection and had received
intravenous steroids, as a part of the treatment for COVID-19 which led to deranged glucose levels, due to which these patients
had increased risk of developing Invasive Fungal Sinusitis. Radiological imaging was done, that included CT and MRI.
Patients were posted for debridement and the samples were sent for microbiological and histopathological examination. On
KOH mount, aseptate hyphae were seen and on fungal culture most commonly isolated species was mucor and
histoplathological examination was suggestive of Acute invasive fungal sinusitis. Treatment protocol was administration of
Injection Amphotericin B with endoscopic sinus surgery with debridement along with maxillectomy, orbital exenteration
(depending on the extension) along with or without concurrent oral posaconazole. Majority of the patients improved clinically.
Acute Invasive Fungal Sinusitis is a condition seen in patients with Diabetes mellitus and or other immunocompromised
condition. COVID 19 infection is probably a predisposing factor due to covid induced hyperglycemia and use of steroids.
Imaging plays a key role in early diagnosis and mapping of the disease extent. Timely initiation of antifungal therapy and
agressive surgical management and reversal of the immunocompromised status can signicantly improve the clinical
outcome.
EXPLORING THE DIVERSE SPECTRUM OF LIP LESIONS: A COMPREHENSIVE STUDY OF 50 PATIENTS
Authors: Naaz Amina , Reddy Ch. Vijay Bhasker , Reddy P. Navaneetha
Published: July 2024

Introduction: Lip is a unique type of tissue sharing features of both skin and oral mucosa and act as
“barrier” for the mouth and receive an abundance of external irritations and also an area of high
aesthetic interest. A wide variety of local and systemic diseases may present as painful exfoliative lips with swelling and
erythema. To study various causes and morphology of lip lesions. Lip lesions were selected from Aim: Materials And Methods:
patients irrespective of age group and sex who visited hospital over a period of 1 year and were categorised to know cause,
location of lip involved, a detailed family and medical history was taken, and the lesions were grouped under the following
categories:Infections, Inammatory conditions, autoimmune disorders, Drug reactions, premalignant lesions, benign tumours,
Geno dermatoses and malignant lesions. Among the lip lesions, the most common were infections, inammatory conditions,
autoimmune, vesiculobullous disorders and few drug reactions were seen in which lower lip was the most affected region
followed by both lips, corners of mouth and upper lip.
AN EXTREMELY RARE ASSOCIATION BETWEEN PRIMARY ILEAL DIFFUSE LARGE B CELL LYMPHOMA AND CARCINOID TUMOR.
Authors: Makker Isha , Dhal Ipsita
Published: July 2024

Introduction: The incidence of synchronous multiple primary malignancies, though rare, is increasing
due to advancements in cancer therapy and screening protocols. Here, we present a case of a 50-year-old
male with appendiceal carcinoid tumor and ileal diffuse large B-cell lymphoma. A 50-year-old male pr Case Report: esented
with severe abdominal pain, nausea, weight loss, and anaemia. CT scan revealed a circumferential thickening in the terminal
ileum with a polypoidal extension and a retroperitoneal mass. Emergency surgery revealed a large tumor involving the ileum
and a mesenteric mass. Histology conrmed Diffuse Large B-cell Lymphoma in the ileum and Carcinoid in the appendix.
Discussion: Primary GI non-Hodgkin lymphoma is rare, often overshadowed by secondary metastases. Carcinoid tumors,
increasing in incidence, seldom associate with lymphoreticular cancers. Patients with carcinoids have high rates of second
primary malignancies, challenging management. The aetiology thology remains unclear, possibly involving neuroendocrine
peptides and shared signalling molecules with lymphoreticular tumors. Our article demonstrated an u Conclusion: nusual
association between DLBCL and an appendiceal carcinoids that highlights the signicant role of histological and
immunohistochemical staining in conrming the diagnosis.
EFFECTIVENESS OF MEAN PLATELET VOLUME IN DIAGNOSIS OF PATIENTS WITH TESTICULAR TORSION
Authors: Demircan Fatih , Gözel Nevzat , Özkömeç Ali
Published: July 2024

Introduction: Testicular torsion(TT) is an emergency condition in children and adolescents. If diagnose
and treatment are delayed irreversible ischemic injury and testicular loss risk can occur. This study aims
to determine the diagnostic value of mean platelet volume(MPV) for patients with testicular torsion. Materials And Methods:
We retrospectively evaluated 33 patients who were diagnosed with testicular torsion between December 2020 and December
2023 in our institution. 28 healthy controls were selected among healthy subjects referring to our clinic who had no disease at
that time. Inclusion and exclusion criteria were created. The patients were divided into two groups; patients with testicular
torsion and healthy subjects. We evaluated the mean platelet volume between the two groups and after surgery. Result: MPV
was signicantly higher in the group with torsion and its levels were found signicantly decreased compared with the control
group (p<0,001). The platelet levels were also lower in torsion patients compared to the control group and the difference was
statistically signicant (p<0,001). The signicant difference in the levels of MPV and the control group was dissolved after the
surgery (p<0,001) Conclusion: We don't have any specic laboratory marker to determine testicular torsion. MPV can be a
useful parameter for patients with testicular torsion and may support to evaluation of differential diagnosis for acute scrotal
pathologies without wasting time for surgical intervention.
CORRELATION OF TUMOR INFILTRATING LYMPHOCYTES AND TUMOR STAGING IN RECTAL CARCINOMA: A STUDY IN A TERTIARY CANCER CARE CENTRE IN NORTH EAST INDIA
Authors: Chakravartty Shruti , Sarma Anupam , Ahmed Shiraj , Kakoti Lopamudra
Published: July 2024

Colorectal cancer is responsible for 10% of cancer cases and 9.4% of cancer-related deaths and it's one of
the commonest cancers in north-east India. Recognition of the prognostic effect of tumor-inltrating
lymphocytes and tumor-related immune responses has recently taken interest of the researcher and many of them are trying to
nd a prognostic implication of the same. Many scorings system have been developed for this purpose. Here we are using the
scores by International TILs Working Group (ITWG) and will try to nd the relation between tumor inltrating lymphocytes and
tumor staging considering gender, age, size of tumor, histopathological ndings, grading, lymphovascular invasion, perineural
invasion, depth of invasion, nodal status and metastastic potential. All ndings will be assessed for signicance using p value
and nal correlation will be done using Pearson correlation index
NASAL COVERAGE WITH POST-EXECESIS ROTATION FLAPS OF 2 SKIN CARCINOMA LESIONS WITH SAFETY MARGINS: A CLINICAL CASE REPORT
Authors: Torres Herrera Giovanni Alexander , Coral Polit María José , Jara Chávez Alexánder Antonio , Saldaña Rodríguez Carolina Vanessa , Morales Tashintuña Carlos Javier , Astudillo Salinas Cristian Octavio , Cardenas Herrera Santiago Israel , Garcés Loor Jessica Liliana
Published: July 2024

Objectives: To document the existence of aps for nasal coverage after oncological resection, obtaining
excellent anatomical and aesthetic results. A retrospective study was carried out in a male Method:
patient diagnosed with squamous cell carcinoma in 2 nasal aesthetic units. Surgical treatment was performed (wide excision
with safety margins of both lesions) + individualized coverage with transposition aps. A 58-year-o Results: ld man reported an
erythematous, diffuse, shiny lesion at the level of the nasal tip and another similar lesion on the left nasal wing; after
approximately 8 months, lesions increase in size and become delimited, with a bulging appearance. Incisional biopsy of both
lesions reported basal cell carcinoma. On the part of the plastic surgery service, it was decided to perform a complete excision
with safety margins, carrying out individualized coverage of each lesion, achieving surgical treatment in a single time,
accelerating your recovery process and improving your aesthetic result. Basal cell carcinoma is a m Conclusion: alignant
neoplasm that can cause deformities, disgurement, and/or loss of function of the affected organ. It occurs most often in
protruding areas such as the nose. We have known that the only cure is to perform a complete excision of the lesion with safety
margins both in extension and depth, which leaves coverage defects; and even more complicated in a protruding area of the
face such as the nasal. All this entails for the patient the desire for treatment not only for curative purposes, but also to maintain
their nasal aesthetics. It was decided to provide individualized coverage of the recurrent areas after tumor excision, obtaining
an excellent anatomical and aesthetic result in an adequate period of time and in a single surgical time.