bluuebunny/crossref_metadata_2025 huggingface dataset:
Enhancing the Macedonian Health System through Implementation of the Public-Private Partnership Model
Authors: Belazelkoska Borizovska Dr.Sc. Iskra , Kekenovski Dr.Sc. Ljubomir
Published: June 2017

The research involves determination of the extent to which the public-private partnership model can contribute to the improvement and enhancement of the healthcare services in Macedonia. To achieve this purpose, the research embraces comprehension of the common advantages and disadvantages of this model, encompassed with a case study of the public-private partnership in the specialized-consultative health protection for the health activity-dialysis, together with other efforts to ensure high quality health protection. It also reflects the attitudes of the public authorities and private sector entities regarding the significance of the public-private partnership model, consideration of the advantages and disadvantages before entering public-private partnerships and the ways public-private partnerships affect the employees and employments.The study outlines planned and realised efforts to implement this model to ensure better and more efficient healthcare system.Generally, the results from the survey and the outlined case study present this model as good solution for many healthcare challenges, since public-private partnerships offer different services to the citizens that neither the public nor the private sector could separately achieve. The public-private partnership model leads to new employment opportunities according to the opinion of the public authorities, while the private sector entities consider that public-private partnerships increase the responsibility of the employees in such partnership in comparison to the public sector. The outlined case study is an example of successful public-private partnership model in the field of healthcare and can serve as motivation for further implementation of this model to ensure better, enhanced and modern health system.
The effect of Foreign Direct Investment in Western Balkan economies for the period 2005 - 2015
Authors: Georgieva Svrtinov Dr.Sc. Vesna , Gjorgieva-Trajkovska Dr.Sc. Olivera , Koleva Dr.Sc. Blagica
Published: June 2017

One of the most important conditions for the successful process of economic restructuring of transition countries including Balkans region is the opening of these economies towards foreign investors.This paper surveys the effects of outward foreign direct investment in the countries of Western Balkan (Albania, Bosnia and Herzegovina, Croatia, Kosovo, Macedonia, Montenegro and Serbia) in the period between 2005 until 2015.  In all these countries FDI is often highly welcomed by government officials because they expect these capital flows to have a positive impact on home country exports, GDP, employment rate, as well as positive effects on the balance of payments i.e. on narrowing current account deficit.The main hypotheses in the paper are tested econometrically and we identify weak correlation between foreign direct investment on the one side and export, GDP and employment rate on the other side.  While in the most countries we found statistically significant correlation between FDI and current account deficit.
Forage Quality of Potato Leafhopper Resistant and Susceptible Alfalfa Cultivars
Authors: Sulc R. Mark , Johnson Keith D. , Sheaffer Craig C. , Undersander Daniel J. , van Santen Edzard
Published: June 2017

Glandular‐haired alfalfa (Medicago sativa L.) cultivars resistant to potato leafhopper [Empoasca fabae Harris] (PLH) have not been evaluated for forage quality across a wide region. Our objective was to compare forage quality of PLH resistant and susceptible alfalfa cultivars with and without insecticide control of PLH across the Midwest USA. Six commercially released PLH resistant and five susceptible cultivars were evaluated from 1996 to 1997 in field experiments in Ohio, Indiana, Wisconsin, and Minnesota. The resistant cultivar group was more mature at harvest but equal to or higher (P ≤ 0.05) in crude protein (CP) concentration than the susceptible group regardless of insecticide treatment. Averaged over all harvests, the CP advantage for the resistant group was 11 to 13 g kg−1 for insecticide treated and untreated controls, respectively. Without insecticide, the resistant group was equal to or lower (P ≤ 0.05) in neutral detergent fiber (NDF) and equal to or higher (P ≤ 0.05) in in vitro digestible dry matter (IVDDM) than the susceptible group, except at harvests when PLH severely stunted the susceptible cultivars, which likely increased leaf/stem ratio. With insecticide, the resistant group was lower in NDF by 15 to 25 g kg−1 and higher in IVDDM by 19 g kg−1 than the susceptible group. Potato leafhopper feeding had less effect on forage quality and maturity of PLH resistant cultivars than susceptible cultivars. The PLH resistant cultivars we evaluated generally had higher forage quality than susceptible cultivars when grown with or without insecticide application despite being more mature at harvest.
Year‐Round Soil Nutrient Dynamics from Broiler Litter Application to Three Bermudagrass Cultivars
Authors: Sistani K. R. , Brink G. E. , Adeli A. , Tewolde H. , Rowe D. E.
Published: June 2017

Understanding manure nutrient dynamics in soil with any crop is an important management practice for farmers and producers to document accountability and to use manure resources optimally. A field experiment was conducted to quantify input, output, and the year‐round major plant nutrient dynamics in a fine sandy loam soil supplied with 15.75 Mg ha−1 yr−1 broiler litter. Soil samples were collected from pre‐established plots of common bermudagrass [Cynodon dactylon (L.) Pers.] and hybrid bermudagrass cultivars Coastal and Tifton 85 for nutrient analysis. Coastal and Tifton 85 produced significantly greater annual dry matter yield (16948 and 18772 kg ha−1) than common bermudagrass (11238 kg ha−1). Tifton 85 was most efficient and removed 344, 58, and 472 kg ha−1 N, P, and K, respectively. The removal efficiency of these nutrients for Tifton 85 was 73, 18, and 114%, respectively. Soil pH varied from 6.0 to 6.6 until it decreased unexpectedly to 5.6 by the end of 2001. Total soil C increased from 11.4 g kg−1 to 17.9 g kg−1 by the end of the second year. At all sampling dates, the NO3–N concentration was greater than NH4–N while total N decreased during the maximum uptake in late spring and summer. Both total P and Mehlich‐3 extractable P concentrations increased mainly in the 5‐ to 10‐cm depth, indicating slight leaching of P. Results indicated that top yield from hybrid bermudagrass cultivars is possible with broiler litter as a sole fertilizer source. However, considerable nutrient imbalances in soil may occur in the long term if improper litter rates are used.
Modifying the CROPGRO‐Soybean Model to Improve Predictions for the Upper Midwest
Authors: Pedersen P. , Boote K. J. , Jones J. W. , Lauer J. G.
Published: June 2017

The CROPGRO‐Soybean model has not been extensively evaluated in the upper Midwest. The objective of this project was to determine if modifications of the CROPGRO‐Soybean model would improve predictions in the upper Midwest using three cultivars in five management systems and two planting dates from 1997 to 2000. Version 3.5 of the model was compared with 1998 data and found to underestimate total biomass and grain yield at harvest. Changes in temperature function on leaf expansion rate and base temperature for pod addition improved model performance and decreased root mean square error (RMSE) for biomass at harvest and grain yield from 734 to 707 kg ha−1 and from 410 to 362 kg ha−1, respectively. The modified model was then tested with independent data from 1997, 1999, and 2000. Overall, the model parameters calibrated from 1998 data improved the fit slightly but with higher RMSE values for the three independent years than the 1998 data set. Averaged across the 3 yr, the modified model underpredicted biomass at harvest and grain yield by 14 and 6%, respectively, with RMSE for biomass at harvest and grain yield averaging 1181 and 814 kg ha−1, respectively. The inaccuracy was related to underprediction of early vegetative growth because of the effect of site‐specific and planting date–specific differences in temperature on biomass accumulation and leaf area index. It was concluded that the modified parameters improved the accuracy of the CROPGRO‐Soybean model for the calibration year but did not significantly improve prediction for the three independent years.
Aflatoxin Accumulation in Maize Hybrids of Different Maturities
Authors: Betrán F. J. , Isakeit T.
Published: June 2017

The incidence and severity of preharvest aflatoxin is greater under drought conditions, which commonly occur late in the growing season of south and central Texas. To determine if early maturation could be used as a means of disease escape, aflatoxin contamination was measured in early‐, intermediate‐, and full‐season commercial hybrids at two Texas locations, Weslaco and College Station. The early and intermediate hybrids chosen are primarily marketed in midwestern USA while the full‐season hybrids are primarily marketed in southeastern USA. Hybrids were evaluated by inoculating ears 6 to 10 d after midsilk with Aspergillus flavus NRRL 3357 using the silk channel technique and measuring aflatoxin in harvested grain using the VICAM Aflatest procedure. Across locations, full‐season hybrids had lower aflatoxin (mean = 777 ng g−1) levels than intermediate (mean = 1668 ng g−1) and early (mean = 1899 ng g−1) hybrids. There was an inverse correlation between silking date and aflatoxin levels at both locations (r = −0.59, P = 0.01 at College Station and r = −0.58, P = 0.01 at Weslaco). Early and intermediate hybrids had looser husk coverage than full‐season hybrids, a characteristic that was positively correlated with aflatoxin levels at both locations. At both locations, grain yield was lower with early and intermediate hybrids than with full‐season hybrids. Early maturation in hybrids was insufficient by itself to reduce aflatoxin contamination, but it should be re‐evaluated using early maturing hybrids that have good agronomic adaptation to these two Texas growing conditions.
A cost-effective catalytically adsorbent for in situ remediation of manganese contaminated groundwater
Authors: Zhang Qihui , Zhang Shengyu , Lyu Cong , Yang Xuejiao , Liu Wei , Su Xiaosi
Published: June 2017

Manganese oxide coated scoria (MOCS) was prepared as a cost-effective catalytically adsorbent with high permeability to remediate manganese contaminated groundwater. Scanning electron microscope visual expressed that on the relatively smooth surface of raw scoria (RS) a large amount of micro pores and dense bulk-like structures after modification and filtration appeared. The data from Fourier transform infrared showed that the intrinsic scoria structure was unchanged during modification. The X-ray diffraction and X-ray photoelectron spectroscopy instrumental studies revealed that the newborn manganese oxide layer was a mixed-valence of manganese (Mn3+ and Mn4+) which could absorb the Mn2+ and catalytically facilitate oxidation with oxygen. Subsequently, the adsorption capacity of RS and MOCS was demonstrated in adsorption experiments. The kinetics of manganese adsorption by RS and MOCS followed pseudo-second-order with the correlation coefficients of 0.983 and 0.989, respectively. The experimental data were better fitted to Langmuir isotherm than Freundlich isotherm, indicating that the monolayer adsorption process for manganese was acting on the surface of RS and MOCS. The filtration experiment showed high Mn2+ removal efficiency by MOCS in a wide range of hydraulic retention time (15–40 min) in 40 days, which demonstrated that the MOCS is a good potential application prospect for manganese removal from groundwater.
An investigation on the effect of land use land cover changes on surface water quantity
Authors: Mirhosseini Mahsa , Farshchi Parvin , Noroozi Ali Akbar , Shariat Mahmood , Aalesheikh Ali Asghar
Published: June 2017

The present study is an attempt to show how changes in land use and land cover would change the quantity of surface water resources in a river basin in northwestern Iran. In order to detect the changing trend of surface water quantity in the river basin, the long-term statistic data of sediment load and river discharge were gathered over the period between 1987 and 2013. For land use change detection of the river basin, the land use land cover maps of the study area in the years of 1987, 1998, 2002, 2009, and 2013 were prepared from Landsat satellite images using supervised classification method. The changing trend of river discharge showed a significant and positive relationship with rain-fed agriculture (R2 = 0.8152), poor rangeland (R2 = 0.7978), and urban areas (R2 = 0.8377). There was also a strong negative correlation between water discharge and irrigated agriculture (R2 = 0.7286) and good rangeland (R2 = 0.8548). In conclusion, increasing the area of rain-fed agriculture, good rangeland (type IV), and urban land uses, due to their effects on increasing the runoff, have caused an increase in the water flow of Zanjanroud River.
Aplicação de Multi-Layer Perceptron para Previsão de Emissão de Gases derivados de Veículos a Diesel
Authors: Rigo Jr. Luís Otávio , Araújo Jesuina Cássia Santiago de , Santos Leandro Nogueira dos , Oliveira Mona Lisa Moura de
Published: June 2017

Fontes veiculares movidos a Diesel têm contribuido significativamente para o aumento da poluição atmosférica. A tendência mundial de utilizar motor Diesel se deve ao rendimento real alcançado por esta máquina (~34%), quando comparada com motores Otto (~26%). Em termos de poluição, tais motores apresentam a vantagem de emitir menor concentração de hidrocarbonetos e CO2. Por outro lado, o motor Diesel apresenta a desvantagem de emitir materiais particulados e NOx. Com fins de atender a legislação, tem sido incorporado aos veículos a Diesel um sistema catalítico, que injeta uréia nos gases de escape. Tal processo, conhecido como SCR (Selective Catalytic Reduction), tem por finalidade transformar NOx em N2 e H2O. Órgãos governamentais têm atuado como agentes controladores, exigindo dos fabricantes de motores soluções tecnológicas, capazes de reduzir os níveis de emissões destes poluentes. Essas soluções estão atreladas a uma série de testes experimentais onerosos. Tendo-se em vista que as taxas de emissão de NOx dependem de fatores que se correlacionam de forma complexa, faz-se necessário à utilização de ferramentas de simulação para prever tais taxas. Neste trabalho, foi utilizada uma Rede Neural Artificial, denominada Multi-Layer Perceptron, com algoritmo de aprendizado supervisionado Back Propagation, para estimar as taxas de emissão dos gases NOx, NH3 e N2O em veículos a Diesel. Os resultados mostraram que parâmetros de entrada (velocidade espacial, temperatura, concentração de NOx, de NH3, de O2 , de SO2 e de H2O) se correcionam fortemente com as taxas de emissão de NOx e NH3 na saída. Este fator foi comprovado pela grande capacidade de aprendizado das redes testadas, com erro médio próximo de 0,01 no conjunto de aprendizado. Os resultados sobre o conjunto de teste demonstraram, também, grande capacidade de generalização das redes. O melhor resultado encontrado foi de 2,9% para NOx e NH3 e de N2O de 5,1%. Estes resultados revelam que a RNA demonstrou ser um método eficiente para prever as taxas de emissão de poluentes em perímetro urbano e rodovias.
Simulação numérica do transiente em dutos
Authors: Miranda Stephany Medeiros , Sousa Carolina Andrade de , Benedito Ully Misse Moreno , Romero Oldrich Joel
Published: June 2017

Os dutos são altamente utilizados na indústria petrolífera para o transporte de óleo, gás natural e produtos provenientes de refinarias. Uma das principais áreas de estudo na engenharia de dutos é a garantia de escoamento, além da otimização deste escoamento ao longo da tubulação. É de extrema importância o estudo no modo transiente na tubulação, a fim de determinar e analisar possíveis mudanças nos dutos com o decorrer do tempo. O presente estudo apresenta a modelagem matemática e numérica de um escoamento monofásico em uma tubulação soterrada. Foram feitas análises no modo transiente sobre o efeito de bombas e válvulas na pressão e vazão ao longo da tubulação, além de um estudo do surgimento de vazamento nos dutos com o tempo. As simulações e análises foram feitas utilizando o software PipelineStudio®. Os resultados mostram que a pressão e vazão ao longo de uma tubulação sofrem uma grande influência de equipamentos como bombas e válvulas, os quais devem ser monitorados constantemente a fim de serem utilizados em prol do aumento da eficiência do escoamento.
Otimização usando PSO no controle PI de vazão de um túnel de vento atmosférico utilizando a técnica de Gain Scheduling
Authors: Rocha Helder Roberto de Oliveira , Fiorotti Rodrigo , Lima Eric Simão Martins , Coswosk Bruno Carvalho
Published: June 2017

Em sistemas de gás de queima (flare), que são comumente utilizados como sistemas de segurança e alívio de pressão em ativos produtores de hidrocarbonetos, a sua quantificação é desafiadora, devido características tais como, instalações em grandes diâmetros, necessidade de baixa intrusividade ao processo, variações na composição química do gás, presença eventual de líquidos e a ausência de trechos retos adequados para que os perfis de escoamentos se desenvolvam possibilitando assim a medição de vazão com altas incertezas. Esses fatores contribuem para que a adequação dessa medição aos requisitos da legislação seja um problema tecnológico de elevada relevância. Tendo em vista tais dificuldades, este trabalho foi desenvolvido com o objetivo de aplicar a técnica Gain Scheduled (Controle Adaptativo) em conjunto com a sintonia de um PI a fim de resolver os problemas apresentados. Foi realizada a modelagem do túnel de vento, a implementação do controle PI, a otimização do controle foi feito utilizando Enxame de Partículas (Particle Swarm Optimization) e por fim foi usada a técnica Gain Scheduled para combater a variação da dinâmica do processo. Os resultados mostram que os efeitos devido às oscilações da rotação do soprador foram reduzidos com a otimização do controle da velocidade do escoamento, contribuindo que uma série de fenômenos de interesse de mecânica dos fluidos sejam detectados na presença de um escoamento controlado.
ANTIOXIDANT EVALUATION AND PHYTOCHEMICAL CONTENT OF VARIOUS RICE BRAN EXTRACTS OF THREE VARIETIES RICE FROM SEMARANG-CENTRAL JAVA, INDONESIA
Authors: Sukrasno Sukrasno , Tuty Slamet , Fidrianny Irda
Published: June 2017

Objectives: The objectives of this research were to evaluate antioxidant activity from different polarities rice bran extract of three varieties of rice using two methods of antioxidant testing which were FRAP (Ferric Reducing Antioxidant Power) and DPPH (2,2-diphenyl-1-picrylhydrazyl), and correlation of total phenolic, flavonoid and carotenoid content with their EC50 of FRAP and IC50 of DPPH antioxidant activities. Methods: Extraction was conducted by reflux using different polarity solvents. The extracts were evaporated using rotary evaporator. Determination of total phenolic, flavonoid and carotenoid content, antioxidant activities using FRAP and DPPH assays were performed by UV-visible spectrophotometry and its correlation with EC50 of FRAP capacities and IC50 of DPPH scavenging activities were analyzed by Pearson’s method. Results: Ethanolic rice bran extract of black rice showed the lowest EC50 of FRAP capacity 64.35 µg/ml and IC50 of DPPH scavenging activity 23.92 µg/ml. The highest phenolic content, flavonoid content and carotenoid content were also given by ethanolic rice bran extract of black rice. There were significantly negative correlation between total phenolic content and carotenoid content in rice bran extract of red rice and black rice with their IC50 of DPPH. Conclusions: All of rice bran extracts (except n-hexane rice bran extract of black rice and ethanolic rice bran extract of white rice) were very strong antioxidant, by DPPH assay. Phenolic and carotenoid compounds in rice bran extracts of red rice and black rice were the major contributor in antioxidant activity by DPPH assay. Rice bran extracts of black rice had linear results by FRAP and DPPH assays.
ASSOCIATION OF SERUM URIC ACID AND LIPID PROFILE IN TYPE 2 DIABETIC PATIENTS WITH AND WITHOUT DIABETIC RETINOPATHY
Authors: Venkatachalam Ramesh , Kumar Rathna , Kaliaperumal Ramachandran , Devaraj Anitha , V Anebaracy , Balamugundan Buvana , R Poovitha , Rajagopalan Geetha
Published: June 2017

Objectives: Diabetic retinopathy (DR) is one of the microvascular complications in type 2 diabetes (T2D).  Elevated serum uric acid (SUA) has been shown to play a significant role in diabetic neuropathy and nephropathy but there is little information on retinopathy. Therefore, the present study was aimed to investigate the SUA and lipid profile in T2D patients with and without DR and the association between SUA and severity of DR.Methods: The study was conducted in the ophthalmology OPD at Sri Lakshmi Narayana Institute of Medical Sciences. The presence of T2D was confirmed by investigating fasting blood glucose level (normal limit < 110 mg/dl) in all the individuals. DR was examined by detailed dilated fundoscopic examination. Based on the fundus examination, patients were divided in to diabetes with signs of DR and those without signs of DR. Age and sex matched healthy were taken as controls. Fasting blood sugar, SUA and lipid profile were investigated for these groups. Results: The study found elevated SUA and abnormal lipid profile in DR group when compared to non-DR and control groups. We also found the significant association between SUA and severity of DR particularly in males.Conclusion: We found a significant association between SUA and severity of DR in T2D patients. Further studies with large sample size are needed to establish the role of elevated SUA and the mechanism involved in the pathogenesis of retinopathy in diabetic patients. Regular measurements of SUA level could be advised to the diabetic patients for the early management.
EFFECTS OF HOME EXERCISE PROGRAMME ON SHOULDER PAIN AND FUNCTIONAL STATUS IN MALE CONSTRUCTION WORKERS
Authors: D Malarvizhi , D Divya , Vpr Sivakumar
Published: June 2017

Objective: To evaluate the effect of home exercise program on shoulder pain and functional status in male construction workers.Methods: Study design was quasi-experimental study, subjects were 30 male construction workers, n=15 Group A (experimental) and n=15 Group B (control). Subjects in the experimental group were instructed in a 6 weeks home exercise program, Group B subjects were treated with only ergonomic advices. The outcome measurements were visual analog scale and shoulder pain and disability index.Results: The results of this study showed that significant reduction in pain and improvement in the functional status of construction workers in Group A than Group B.Conclusion: The study concluded that there was a significant reduction in shoulder pain and improvement in functional status by home exercise program than ergonomic advices in male construction workers.
GAS CHROMATOGRAPHY-MASS SPECTROMETRY ANALYSIS OF VIBURNUM OPULUS (L) EXTRACT AND ITS TOXICITY STUDIES IN RATS
Authors: Adebayo Abiodun Humphrey , Balade Aristotle , Yakubu Omolara Faith
Published: June 2017

Objectives: This study was aimed at establishing the antimicrobial and phytochemical profiles of Viburnum opulus (L) as well as the safety potential of the extract in albino Wistar rats.Methods: Ethanol, n-hexane, ethyl acetate, butanol and water fractions were prepared for both phytochemical assessment using gas chromatography-mass spectrum analysis (GC-MS). Five groups of seven rats were used for the study. Group A received distilled water (control), while groups B to E were treated respectively with 250, 500, 1000 and 1500 mg/kg body weight of V. opulus extract by abdominal canulisation for 28 days. Blood samples were obtained for biochemical analyses and the liver tissues were further processed for histological studies.Results: The GC-MS spectra revealed the existence of various phytoconstituents such as neophytadiene, germaciene, caryophyllene among others. High density lipoprotein and albumin were significantly (p<0.05) elevated in animals administered with 500, 1000 and 1500 mg/kg bw of the leaf extract. Ethanol, butanol and water fractions of the leaf of V. opulus showed antimicrobial action against most of the organisms used in this study.Conclusion: The result indicates the V. opulus leaf extract contains a wild range of fatty acids and heterocyclic compounds with antimicrobial efficacy and no hepatic damage.
ANTICHOLINESTERASE ACTIVITY OF OCTA PEPTIDES RELATED TO HUMAN HISTATIN 8: IN-SILICO DRUG DESIGN AND IN-VITRO
Authors: Perumal Pandurangan , Vasudevan Mani , Chigurupati Sridevi , Selvaraj Manikandan
Published: June 2017

Objective: To evaluate the octapeptides related to human histatin 8 by in-silico and in-vitro studies.Method: Schrodinger, LLC and Ellman’s method.Results: The compound HH1 and HH2 was found to be potent docking score of −9.494 and −7.401 against acetylcholinesterase (AChE) enzyme. The IC50 value of HH1 and HH2 was found to be 0.39±0.28 and 0.78±0.15 μg/mL. However, these compounds are shown to be highly effective as compared with the control AChE inhibitor donepezil (0.065±0.0050 μg/mL).Conclusion: In-silico docking study was conducted for the designed octapeptides related to human histatin 8 against AChE enzyme shows significance binding affinity toward HH1 and HH2 peptides and the AChE inhibitory activity of octapeptides shown to be a highly potent inhibitor as compared with control donepezil.
IN VITRO - ANTIOXIDANT AND PRELIMINARY PHYTOCHEMICAL ANALYSIS OF AEGLE MARMELOS (L.) CORREA. LEAF EXTRACT
Authors: Pawaskar Samidha M , Kc Sasangan
Published: June 2017

Objective: In this study, the leaf powder of Aegle marmelos (L.) Correa. was subjected to preliminary phytochemical and in vitro antioxidant analysis. Methods: The freshly prepared plant leaf extract was subjected to preliminary phytochemical screening, which revealed the presence of alkaloids, tannins, saponins, flavonoids, glycosides, phenolic compounds, terpenoids, and steroids. Reducing power, superoxide (SO) anion radical, nitric oxide (NO) radical, and hydroxyl radical scavenging assays were carried out to evaluate the antioxidant potential of the methanolic leaf extract of this plant. The amounts of total phenolic and flavonoid compounds were also determined. Results: This study has revealed that the A. marmelos (L.) Correa. leaf extract showed considerably high amounts of most of the phytochemicals, total antioxidant capacity, total phenolic, and flavonoid content. The study also indicated that the A. marmelos (L.) Correa. showed comparatively good scavenging activity, i.e., inhibition of hydroxyl radical, NO and SO anion scavenging and reducing power activities when compared with the respective standards. Conclusion: The leaf powder of A. marmelos (L.) Correa. can be used as easily accessible source of natural antioxidant and as a possible food supplement or in pharmaceutical industry.
MEAL INDUCED OXIDATIVE STRESS LEVELS IN CONTROLLED AND POORLY CONTROLLED DIABETES
Authors: Sinha Sulekha , Manjrekar Poornima A , Hegde Anupama , Ms Rukmini
Published: June 2017

Objective:  The postprandial metabolic derangements are accentuated in type-2 diabetes and are important risk factors for cardiovascular disease since they induce oxidative stress and endothelial dysfunction. Aim of the study was to analyse meal induced oxidative stress levels in controlled and poorly controlled diabetes.Methods: Total 60 type 2 diabetic patients on oral hypoglycemics of duration 5-15 years were divided into two groups based on HbA1c values (£7.5% for controlled /Group-1 and ³7.6% for poorly controlled/ Group-2). They were assayed for serum/plasma glucose, thiobarbituric acid reacting substances (TBARS) and oxidised LDL (ox-LDL) parameters both in fasting and 2 hrs post meal in both the groups. Statistical analysis was done using independent t test between the groups and paired t test within each group.Results: The Postprandial TBARS was found significantly higher in both the groups, whereas no significant difference between the two groups. The ox-LDL levels were found similar at two points of time in both the groups.Conclusion: An exaggerated postprandial oxidative stress levels are associated with diabetes and its complications including endothelial dysfunction.
IN VITRO ANTIBACTERIAL ACTIVITY OF BIOSYNTHESIZED SILVER NANOPARTICLES FROM ETHYL ACETATE EXTRACT OF HYDROCOTYLE SIBTHORPIODES AGAINST MULTI DRUG RESISTANT MICROBES.
Authors: Garg Manashi , Devi Banasmita , Devi Rashna
Published: June 2017

Objectives: Hydrocotyle sibthorpiodes is known to contain several phytoconstituents which are constantly involved in the formation of Silver nanoparticles that may affect several multi-drug resistant microbes. Therefore, the study was undertaken to evaluate the efficacy of different concentration of nano silver solution on three bacterial isolates. It was also aimed to qualitatively assess the different phytoconstituents responsible for the synthesis. Methods: Three bacterial isolates of Klebsiella pneumonia, Pseudomonas aeroginosa and Staphylococcus aureus were identified. Synthesis of AgNPs with different concentration (2/4/6/8/10μl/ml) was done and applied to the selected isolates. The phytochemical compounds of the ethyl acetate extract were assayed by several colored reactions qualitatively. Results: The size and stability biosynthesis of the metallic silver nanoparticles were confirmed by photophysical characterization as well as SEM (Scanning Electron Microscopy), XRD (XRay Diffraction), Zeta potential and DLS (Dynamic Light Scattering) with an average size of 13.37 ±10 nm. The increasing concentration of the particle solution showed significant inhibition zone for all the three isolates viz., Klebsiella pneumonia, Pseudomonas aeroginosa and Staphylococcus. aureus showing the value of 3.0±0.17, 2.7±0.32 and 3.6±0.57 respectively for 10 μl/ml concentration. Phytochemical screening of the whole plant extract also revealed an array of bioactive compounds which may have an effective role in the reduction process. Conclusion: The study demonstrated a simple, efficient and eco-friendly synthesis of stable silver nanoparticles from the ethyl acetate extract of Hydrocotyle sibthorpiodes having fairly superior antimicrobial activity against human pathogens.
UROPATHOGENS: ISOLATION AND ANTIBACTERIAL SUSCEPTIBILITY PATTERN
Authors: Kumar Harit , Insan Nitin Goel , Chauhan Shubham , Singh Varsha A
Published: June 2017

Objective: To find the antibiotic sensitivity pattern of uropathogens. Methods: A total of 100 urine samples of clinically suspected urinary tract infection were collected from May 2016 to July 2016. The samples were inoculated on cystine lactose electrolyte deficient agar and incubated at 37°C for 24 hrs. Results: A total of 77 (77%) samples were positive showing microbial growth. Among all isolates, Escherichia coli was 36.36%, followed by Klebsiella spp. (35.06%), Citrobacter spp. (6.49%), Staphylococcus aureus (6.49%), Pseudomonas spp. (5.19%), Enterococcus faecalis (3.90%), and Acinetobacter spp. (1.30%). For Gram-positive isolates, the most effective antibiotic was nitrofurantoin followed by sulphafurazole. For Gram-negative isolates, the most effective antibiotic was nitrofurantoin followed by gentamicin and piperacillin/tazobactam. Conclusion: In this study, nitrofurantoin was the most effective antibiotic for Gram-positive and Gram-negative uropathogens
COMPARATIVE STUDY ON HIGH-PERFORMANCE THIN LAYER CHROMATOGRAPHY PROFILE AND ANTIMICROBIAL ACTIVITY OF ETHANOLIC AND HYDROALCOHOLIC EXTRACT OF VETIVERIA ZIZANIOIDES L. ROOT
Authors: Sivagurunathan Saravana Kumar , Krishnamoorthy Gayathri
Published: June 2017

Objective: Scientific evaluation of traditionally using medicinal herbs for their pharmacological activity is a leading and valuable area of research. The aim of this study is to compare the antimicrobial activity of ethanolic and hydroalcoholic extract of Vetiveria zizanioides root and analyze the major bioactive compounds present in those extracts. Methods: Antimicrobial activity of both ethanolic and hydroalcoholic extracts was carried out against various pathogens such as Staphylococcus aureus, methicillin-resistant S. aureus (MRSA), Pseudomonas aeruginosa, and Candida albicans. A number of active compounds present in both extracts were compared by developing different compounds of the sample in high-performance thin layer chromatography (HPTLC) stationary phase using mobile phase petroleum ether:ethyl acetate:toluene:formic acid (5:5:1:1). Results: Ethanolic extract acts against pathogens such as S. aureus and MRSA, significantly (p<0.05) potent than that of hydroalcoholic extract. Significant difference has not been observed between ethanolic and hydroalcoholic extract when acts against P. aeruginosa and C. albicans. HPTLC profile of hydroalcoholic and ethanolic extract shows the presence of 10 and 14 different compounds, respectively, when developed with the same mobile phase. Gallic acid, a phenolic compound, was found to be present with higher % peak area in hydroalcoholic extract (3.25%) against ethanolic extract (2.98%). Conclusion: The results of this study reveal that zone of inhibition exhibited by both ethanolic and hydroalcoholic extracts was found to be different with dissimilar pathogens. A more number of compounds were eluted from hydroalcoholic extract than ethanolic extract.
IDENTIFICATION OF BACTERIA CAUSING NECROTIC PULP WITH 16S rRNA GENE POLYMERASE CHAIN REACTION AND ANTIBIOTIC RESISTANCE TESTING AT THE DENTAL HOSPITAL IN SEKELOA, BANDUNG, INDONESIA
Authors: Rostinawati Tina , Hadisoebroto Sulistiyaningsih , Iskandar Yoppi , Nugroho Prasetyo Hadi , Tara Audria Amanda
Published: June 2017

Objective: This study aims to identify the bacteria that cause necrotic pulp in teeth of dental patients and test resistance of the bacteria found to antibiotics. Methods: Bacteria were taken with paper points that were inserted into the root canal of patients at the Dental Hospital of the Faculty of Dentistry, Universitas Padjadjaran, Sekeloa, Bandung. Bacteria were cultured and Gram-stained. Bacterial DNA was isolated to be identified by polymerase chain reactions 16S rRNA method against known sequences of bacterial DNA. Then, identified bacteria were tested for antibiotic resistance to tetracycline (30 μg), clindamycin (2 μg), amoxicillin (10 μg), and ampicillin (10 μg). Results: The 16s rRNA gene fragment of the main bacterium found was in 98% homology with 16S rRNA gene database in http://blast.ncbi.nlm. nih.gov, i.e., Pseudomonas aeruginosa and Acinetobacter schindleri. The results from inhibition zone of each antibiotic were 20.12 mm, 8.97 mm, 8.12 mm, and 8.03 mm for tetracycline, clindamycin, amoxicillin, and ampicillin, respectively, to P. aeruginosa. While inhibition zone of tetracycline to A. schindleri was 37.7 mm. Conclusion: Based on the study results, P. aeruginosa from patients with necrotic pulp samples were resistant to clindamycin, amoxicillin, ampicillin, and decreased activity to tetracycline. While Acinetobacter schindleri was still sensitive to tetracycline.
UTILITY OF ANTIGEN DETECTION TEST AND POLYMERASE CHAIN REACTION IN THE DIFFERENTIATION OF TUBERCULOUS AND NON-TUBERCULOUS MYCOBACTERIA
Authors: Singh Yogita , Vasanth Raji , Baliga Shrikala , B Dhanashree
Published: June 2017

Objectives: Cultivation and identification of mycobacteria to species level remains difficult and time-consuming. Hence, easy and rapid diagnostic methods are necessary for the differentiation of Mycobacterium tuberculosis (MTB) from non-tuberculous mycobacteria (NTM). The present study aims to detect and differentiate MTB from NTM isolated from clinical samples by immunochromatographic test (ICT) and polymerase chain reaction (PCR). Methods: Over a period of 1 year, clinical samples (n=496) received from suspected cases of TB, at the Department of Microbiology, Kasturba Medical College Hospital, Mangalore were cultured to isolate Mycobacterium spp. Identification of all the isolates was done by conventional biochemical technique, ICT, and PCR. Results: Among the 496 samples processed, 49 (9.87%) were acid-fast bacilli smear positive and 59 (11.89%) samples showed the growth of Mycobacterium spp. Among these, 10 were rapid growers, 49 were slow-growing mycobacteria, out of which 30 were MTB as identified by conventional biochemical reaction. Out of 59 Mycobacterial isolates subjected to ICT for the detection of MPT 64 antigen, only 28 were identified as MTB. However, all the 30 isolates were correctly identified as MTB by PCR. Conclusion: Hence, PCR is essential for rapid differentiation of non-tuberculous Mycobacterium from MTB. False negative results seen with immunochromatographic MPT 64 antigen assay could be due to mutations within the mpt64 gene. Further studies are necessary to characterize these PCR-positive and immunochromatographic assay negative MTB isolates.
ANTIOXIDANT PROPERTIES OF SINAPIC ACID: IN VITRO AND IN VIVO APPROACH
Authors: R Nithya , S Subramanian
Published: June 2017

Objective: This study was aimed to evaluate the antioxidant potential of sinapic acid in both in vitro and in vivo. Recently, we have reported that oral administration of sinapic acid (3,5-dimethoxy 4-hydroxycinnamic acid) an active phyto ingredient widely distributed in rye, mustard, berries, and vegetables has been shown to ameliorate hyperglycemia.Methods: Experimental Type 2 diabetes was induced in male Wistar rats by feeding high-fat diet to induce insulin resistance followed by intraperitoneal administration of a single low dose streptozotocin (35 mg/kg body weight [bw]). Sinapic acid was administered orally at a concentration of 25 mg/kg bw/rat/day for 30 days, and its efficacy was compared with metformin. In vitro, antioxidant scavenging properties of sinapic acid were determined using 1,1-diphenyl-2-picrylhydrazyl (DPPH), 2,2’-azino-bis(3-ethylbenzothiazoline-6-sulphonic acid) (ABTS), superoxide, and nitric oxide (NO) assay.Results: Sinapic acid treatment showed a significant decline in the levels of lipid peroxides, hydroperoxides and protein carbonyls in the plasma and vital tissues of diabetic rats. The treatment also improved the antioxidant status in diabetic rats indicating the antioxidant potential of sinapic acid. In addition, the results of DPPH, ABTS, superoxide, and NO radical scavenging assays substantiate the free radical scavenging efficacy of sinapic acid.Conclusion: The results of this study evidenced that sinapic acid possess significant antioxidant properties which in turn may be responsible for its antidiabetic properties.
PROFESSIONAL ETHICS OF CPAS IN TAX PRACTICE: AN HISTORICAL PERSPECTIVE
Authors: Broden Barry G. , Loeb Stephen E.
Published: June 2017

The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.
A COMMENT ON SOME REMARKS BY HISTORIANS OF COST ACCOUNTING ON ENGINEERING CONTRIBUTIONS TO THE SUBJECT
Authors: Vangermeersch Richard
Published: June 2017

M. C. Wells wrote in Accounting for Common Costs that engineering impacts on cost accounting had ended by 1910. This paper reports the results of a review of the Accountants' Index from 1920 through 1949 for engineering sources listed under the general category of the two sections of “Cost and Factory Accounting” and “Depreciation, Depletion, and Obsolescence.” The results show that engineering sources on these topics peaked late during the decade that began in 1910 and did not become insignificant until the 1930s.
ACCOUNTING IN ANCIENT TIMES
Authors: Stevelinck Ernest
Published: June 2017

Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The interpretations of the records is doubtful, due to the very different economic environment in which they were created. In any case, there is little of interest to the present-day accountant in the study of primitive and obsolete accounting practices.
AMERICA'S EARLIEST RECORDED TEXT IN ACCOUNTING; SARJEANT'S 1789 BOOK
Authors: Sheldahl Terry K.
Published: June 2017

In 1789, seven years before the text developed by “pioneer American [accounting] author” William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long mercantile bookkeeping tradition destined to result in later American texts. A mathematics teacher in England and a Philadelphia “academy,” Sarjeant also contributed works on commercial arithmetic.

There is significant bibliographical evidence that An Introduction to the Counting House, which is readily available within a remarkable historical microform series, was the first text on accounting to be produced by an American writer.
A CHRONOLOGY OF THE DEVELOPMENT OF CORPORATE FINANCIAL REPORTING IN CANADA: 1850 TO 1983
Authors: Murphy George J.
Published: June 2017

A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that development and provide the framework in which the listing of events is to be interpreted. The particularly significant domestic sources of influence are the legislative and professional activities in Ontario and, in more recent times, the activities of the Canadian Institute of Chartered Accountants. External influences have been—not unexpectedly—the traditions of English Company law and the close professional, institutional and economic relationships with the United States. Some internationally significant developments unique to Canada are indicated.
THE USE OF INTEREST AS AN ELEMENT OF COST IN GERMANY IN THE 16TH AND 17TH CENTURIES
Authors: Bursal Nasuhi
Published: June 2017

Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.
THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES
Authors: Birkett Brenda S.
Published: June 2017

This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
THE EVOLUTION OF VOLUNTARY HEALTH AND WELFARE ORGANIZATION ACCOUNTING: 1910 - 1985
Authors: Seville Mary Alice
Published: June 2017

This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the recognition of the need for generally accepted accounting principles for VHWOs. The article highlights the need for more attention to VHWO accounting by accountants and accounting researchers and provides a foundation for understanding VHWO accounting in the past.
THE STANDARDIZATION OF MINE ACCOUNTING
Authors: Vent Glenn , Milne Ronald A.
Published: June 2017

This paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.
A HISTORY OF THE ACADEMY OF ACCOUNTING HISTORIANS 1973–1988
Authors: Coffman Edward N. , Roberts Alfred R. , Previts Gary John
Published: June 2017

This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.
ACCOUNTING FOR LABOR IN THE EARLY 19TH CENTURY: THE U.S. ARMS MAKING EXPERIENCE
Authors: Tyson Thomas
Published: June 2017

The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory management did not integrate piece-rate accounting and a clock-regulated workday to produce prespecified norms of output. Hoskin & Macve [1988] have recently suggested that the armory's accounting controls were unable to attain disciplinary power over labor and increase labor productivity until a West Point trained managerial component had been established at the armory after 1840. They called for a reexamination of the historical record from a disciplinary rather than economic perspective to validate this doctrine. The paper presents the findings of this reexamination and indicates that West Point management training was a relatively minor determinant in the evolving nature of accounting. Several economic and social factors are found to better explain why integration did not occur any sooner than it did at the Springfield armory.
THE ORIGINS AND DEVELOPMENTS OF FRENCH COSTING SYSTEMS (AS REFLECTED IN PUBLISHED LITERATURE)
Authors: Holzer H. Peter , Rogers Wade
Published: June 2017

This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and practices in France seem quite comparable to those in other industrialized countries.
THE 1947 FRENCH ACCOUNTING PLAN: ORIGINS AND INFLUENCES ON SUBSEQUENT PRACTICE
Authors: Fortin Anne
Published: June 2017

The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the economic, political and accounting influences on the development of the 1947 Plan. The main characteristics of the Plan are also described. After presenting an overview of the events that marked the evolution of French accounting subsequent to the adoption of the 1947 Plan, the paper concludes with a comparison of the 1947 Plan with the latest French Plan (1982).