March 2018

The main aim of this study was to analyse cost management and account management practices of public quoted manufacturing companies in Sri Lanka. Research method used in this study was an applied research method, whilst the research strategy employed was a survey research strategy. Sample for the study consisted of 70 public quoted manufacturing companies in Sri Lanka. Findings from the study revealed that the main costing method used by public quoted manufacturing companies in Sri Lanka is activity based costing, followed by process costing and job costing. Findings from the study also revealed that cost information is mainly used by public quoted manufacturing companies for pricing related decisions, followed by customer profitability related decisions, and performance measurement; that the increasing interest and use of cost accounting in these companies is on account of the decline in firm profitability, increasing cost, intense competition, and high customer and supplier bargaining power; and that these manufacturing companies give high importance to traditional management accounting practices such as planning and control, budgeting, target costing, and cost-volume-profit analysis.

Introduction: The main purpose of the surgery of thyroid tumors is to cut the pathological portions of the gland, which at the same time carried an important part of the healthy parenchyma, the seat of possible recurrences. The aim of this study was to determine the frequency of thyroidectomy performed at Bangui, identify the indications, and describe the surgical procedure and the post surgical complications. Patients and Methods: This was a cross sectional study based on the files of patients who have undergone thyroidectomy between January 2009 and December 2013 at the ENT and surgery department of the hospitals of Bangui. Our variables of interest were age and sex, reason for surgery, type of surgery, complications and issue of the patient. Results: 3266 patients were operated during the study period among whom 135 cases of thyroidectomy (3.7%). The sample included 108 women (80%) and 27 men (20%). The average age was 36 years (range: 10 and 62 years). The main surgical indications were simple goiter (34.8%) and adenomas (31.9%). Cancers of the thyroid represented 3.7% of cases. The most frequent surgical procedures were lobo-isthmectomy (55.6%) and total thyroidectomy (42.2%). 55 patients (40%) developed complications and the most frequent were bleeding (38.1%), cardiac arrest (21.8%), keloid scars (14.5%) and paralysis laryngeal nerve (7.3%). Conclusion: Thyroidectomy is mainly done on women. The main indications are simple goiter, adenoma and multinodular goiter. The main complications are bleeding, cardiac arrest and keloid scars.

We are presenting a case of fourth Gravida with history of previous three spontaneous late first trimester miscarriages. She was diagnosed with protein S Deficiency in non-pregnant state after screening for thrombophilia. The prophylactic therapy with low molecular weight heparin along with Aspirin was introduced from the 6th week of gestation after fetal cardiac activity was appreciated on ultrasound & continued for whole of the gestation. She underwent planned caesarean section at 38 weeks of gestation resulting in the delivery of a healthy male new born of 2.6 kg body weight. Prophylactic Low Molecular Weight Heparin was continued for 6 weeks post partum to avoid thrombo-embolic complications.

Background: The calf muscles pump is the primary mechanism to return blood from the lower limbs to the heart. During exercise, the calf muscles (gastrocnemius and soleus) contract and compress the intramuscular and deep veins. Calf muscles pump efficacy is dependent on the power of the moving ankle joint and flexibility of these muscles. Presence of gastrosoleus tightness may affect, alter the efficiency of this muscle in venous return thereby influencing heart rate. So this study aims to evaluate effect of gastrosoleus stretching on heart rate in normal individuals. Methods: 70 subjects participated in the study aged between 18-40 years. Heart rate was taken as an outcome measure which was recorded prior to and after calf muscle stretching. Subjects were divided into two groups with experimental group received passive stretching and control group received passive ankle movement.HR was measured with the help of pulse oxymeter. Data was analyzed using SPSS version 16 software. Descriptive statistics was used to summarize the variable. Non parametric test was used to compare groups. Results: Mean age of participant in group I and II was 22.1±2.7years and 21.6±2.7 years respectively. In group I the mean heart rate of the participants at base line was 76.4±11.07 beats/min. Following stretching of the gastrosoleus, HR changed to 78.6±10.6 (mean ±SD) beats/min showing improvement in HR by 2.2beats/min. In group II the mean heart rate at base line was 76.0±10.9beats/min which was increased to 77.7±10.8beats/min. Conclusion: The present study concluded that gastrosoleus stretching was effective in improving heart rate in normal individual with tightness of the gastrosoleus. However, it was not statistically significant.

The objective of the paper is to design and implementation of an intelligent device for monitoring the electrical parameters of household appliances and subsequently calculates the power consumed on daily demand prediction. The developed system is a low-cost, flexible in operation and can save electricity expense of the consumers. This system can detect the high and low voltage passing in the line as well as the short circuit by using short circuit detector. Through Wi-Fi, the information is sent to the server for informing that there is any short circuit. All data are recorded in a server to control the power and even how much load is consumed by the appliance such as light, fan.AC etc.

As per the previous research scholars finance and accounts both are technically different subjects but in my research paper we tried to present that both subjects are interrelated to each other. As per our study finance teach us about the concept whereas accounts teach us about the methodology. For example Ratio analysis, Cash flow budget, Trend analysis all these techniques help in studying the financial performance of any company, and all these techniques include both accounting and financial techniques together. One similarity among both the subjects is that both are related to monetary value non- monetary values are not treated under financial or accounting transactions. Though various research had been conducted related to finance and accounts relationship and comparison but in this research, we will show the interrelationship between both the subjects and their significance in enhancing the practical knowledge of an individual.

The main electrical stations in Nellore owns and operates over 60,600 Distribution Transformers (DTs) and loses over 10,000 DTs annually either with major or minor problems. At present, manual calculations or peak load analysis scheme was using by the electrical board to determine the transformer load conditions and effect the load growth and transformer losses, which is a difficult task and doesn’t solve the problem of DT failure resulting from; load unbalance, over load, vandalism among others. Normally the efficiency of the transformer is 98% to achieve better DT performance in order to losses, a low cost monitoring system is required with commercial available systems with SCADA integration potential. The paper presents about a distribution transformer (DT) monitoring system implemented by monitoring load variations and relaying information concerning transformer load state, their losses and the whole data shares the information through the electrical lane. Furthermore, the system was able to store and analyze information received from the monitoring device concerning the transformer state. This system was able to benchmark the DT measurements to abnormal operation and take action before failure by giving alert or by open circuit of supply line. At that condition the current will be supplied through the load shearing methods. The future system will be integrated with a condition monitoring plug to ensure loss of life prediction.

We address a recent case where the forest officials found suspected flesh of nearly 10 peafowls and quills, bones with tissue remains of porcupine. Apart from quills, flesh and tissue bone mixture could not be differentiated on the basis of physical paramaters. Cytochrome oxidase I gene of the mitochondrial DNA was used for the identification of species. Sequence analysis revealed that the DNA obtained from flesh was of Indian peafowl which is included under Schedule I of The Indian Wildlife Protection Act, 1972 and DNA obtained from bones with tissue was of Indian crested porcupine which is also protected under The Indian Wildlife Protection Act, 1972 amended upto 2002.