Cost accountancy and cost control in hospitals

It is a fact that there now exists a sound framework of accounting theory to ascertain the working results and the investment status of hospitals. Yet, there is no system of accounting in practice to conduct its activities with utmost efficiency. No attempts have hitherto been made for the continuous improvement in the servics rendered by hospitals. Personal investments in hospitals have made the interaction of business to some extent.Planning, decision making and control assume increasing importance as hospitals grow in size and complexity. Moreover, wise and effective utilisation of resources should be ensured. The importance of cost cannot be overlooked in this context. Cost is the most effective factor in the determination of the prices of hospital services rendered. The important managerial functions have to rely heavily on accurate and timely cost information. More people can be provided with services if no services cost more than what is a must to provide the necessary level of care. The price paid for high cost technology for a few is no technology at all for the many. Hence no pains must be spared in ascertaining, presenting, controlling and reducing costs. An effective system of Cost Accountancy and Cost Control is imperative for the survival of hospitals in the intensely competitive conditions of today. The valuable objective of "better patient care" can be attained only if the management can make use of the various tools and techniques to ascertain, control and reduce each item of cost in hospitals. Constant efforts must be made by the management to continuously improve their services and bring down costs and prices of all hospital services. Cost Accountancy has made its impresssive impact on almost all the spheres of human activities. It is high time a comprehensive Cost Accountancy and Cost Control system be implemented in hospitals. The problem under study thus is the designing of a sound and full-fledged Cost Accountancy and Cost Control system that suits the requirements of hospitals. It is for the first time in India during the evolution of Cost Accountancy that a comprehensive cost system is tried in hospitals.

Glutamatergic Nmda And Ampa Receptors Functional Regulation In Streptozotocin Induced Diabetic Rats: Effect Of Vitamin D3 And Curcumin Supplementation

The present study was designed to investigate the protective effect of curcumin and vitamin D3 in the functional regulation of glutamatergic NMDA and AMPA receptors in streptozotocin (STZ) induced diabetic rats. Alterations in glutamatergic neurotransmission in the brain were evaluated by analyzing the glutamate content, glutamate receptors - NMDA and AMPA receptors binding parameters and gene expression, GAD and GLAST gene expression. Immunohistochemistry studies using confocal microscope were carried out to confirm receptor density and gene expression results of NMDA and AMPA receptors. The role of glutamatergic receptors in pancreas was studied using the following parameters; glutamate content, GLAST expression, glutamate receptors - NMDA and AMPA receptor binding and gene expression. Increasing evidence in both experimental and clinical studies suggests that oxidative stress plays a major role in the pathogenesis of diabetes. In the present study SOD assay and GPx gene expression were done to evaluate the activity of antioxidant enzymes in the brain regions and pancreas. NeuroD1 and Pdx1 gene expression were performed in pancreas of experimental rats to evaluate pancreatic islet survival. Gene expression profiles of caspase 8, Bax, and Akt in brain regions and pancreas were studied to understand the possible mechanism behind curcumin and vitamin D3 mediated neuroprotection and islet survival. Gene expression studies of vitamin D3 receptor localisation in the pancreas was done to understand the mechanism of vitamin D3 in insulin secretion. Curcumin and vitamin D3 mediated insulin secretion via Ca2+ release were studied using confocal microscope.

Chemical Evaluation of Selected Organics and Trace Metals in the Mangrove Macroflora Of Cochin

Mangroves are considered to play a significant role in global carbon cycling. Themangrove forests would fix CO2 by photosynthesis into mangrove lumber and thus decrease the possibility of a catastrophic series of events - global warming by atmospheric CO2, melting of the polar ice caps, and inundation of the great coastal cities of the world. The leaf litter and roots are the main contributors to mangrove sediments, though algal production and allochthonous detritus can also be trapped (Kristensen et al, 2008) by mangroves due to their high organic matter content and reducing nature are excellent metal retainers. Environmental pollution due to metals is of major concern. This is due to the basic fact that metals are not biodegradable or perishable the way most organic pollutants are. While most organic toxicants can be destroyed by combustion and converted into compounds such as C0, C02, SOX, NOX, metals can't be destroyed. At the most the valance and physical form of metals may change. Concentration of metals present naturally in air, water and soil is very low. Metals released into the environment through anthropogenic activities such as burning of fossils fuels, discharge of industrial effluents, mining, dumping of sewage etc leads to the development of higher than tolerable or toxic levels of metals in the environment leading to metal pollution. Of course, a large number of heavy metals such as Fe, Mn, Cu, Ni, Zn, Co, Cr, Mo, and V are essential to plants and animals and deficiency of these metals may lead to diseases, but at higher levels, it would lead to metal toxicity. Almost all industrial processes and urban activities involve release of at least trace quantities of half a dozen metals in different forms. Heavy metal pollution in the environment can remain dormant for a long time and surface with a vengeance. Once an area gets toxified with metals, it is almost impossible to detoxify it. The symptoms of metal toxicity are often quite similar to the symptoms of other common diseases such as respiratory problems, digestive disorders, skin diseases, hypertension, diabetes, jaundice etc making it all the more difficult to diagnose metal poisoning. For example the Minamata disease caused by mercury pollution in addition to affecting the nervous system can disturb liver function and cause diabetes and hypertension. The damage caused by heavy metals does not end up with the affected person. The harmful effects can be transferred to the person's progenies. Ironically heavy metal pollution is a direct offshoot of our increasing ability to mass produce metals and use them in all spheres of existence. Along with conventional physico- chemical methods, biosystem approachment is also being constantly used for combating metal pollution

Analytical Studies on Diffusion and lntermittency in Chaotic Maps

The study of simple chaotic maps for non-equilibrium processes in statistical physics has been one of the central themes in the theory of chaotic dynamical systems. Recently, many works have been carried out on deterministic diffusion in spatially extended one-dimensional maps This can be related to real physical systems such as Josephson junctions in the presence of microwave radiation and parametrically driven oscillators. Transport due to chaos is an important problem in Hamiltonian dynamics also. A recent approach is to evaluate the exact diffusion coefficient in terms of the periodic orbits of the system in the form of cycle expansions. But the fact is that the chaotic motion in such spatially extended maps has two complementary aspects- - diffusion and interrnittency. These are related to the time evolution of the probability density function which is approximately Gaussian by central limit theorem. It is noticed that the characteristic function method introduced by Fujisaka and his co-workers is a very powerful tool for analysing both these aspects of chaotic motion. The theory based on characteristic function actually provides a thermodynamic formalism for chaotic systems It can be applied to other types of chaos-induced diffusion also, such as the one arising in statistics of trajectory separation. It was noted that there is a close connection between cycle expansion technique and characteristic function method. It was found that this connection can be exploited to enhance the applicability of the cycle expansion technique. In this way, we found that cycle expansion can be used to analyse the probability density function in chaotic maps. In our research studies we have successfully applied the characteristic function method and cycle expansion technique for analysing some chaotic maps. We introduced in this connection, two classes of chaotic maps with variable shape by generalizing two types of maps well known in literature.

Synthesis And Reactions Of Pyrazoldouinoxalines

The present work reports the synthesis of 2-ary1—3—oxo-3—pyrazolino[3,4-b]quinoxalines for the first time. These compounds have been prepared by the reaction of ethyl 2-chloroquinoxaline—3—carboxylate with different phenylhydrazines. 2-Aryl—3-oxo—3—pyrazolino[3,4—b]quinoxalines are generally light yellow in either neutral or acid solutions but changed the colour to deep violet or green in basic media. The change in colour appears to be sharp and therefore these compounds may be used as acid base indicators. Their UV absorption maxima under acidic and basic media are also very different. However, the actual conditions under which these compounds may be used as indicators have not been worked out. The synthesis and reactions of a new heterocyclic system, lH—l,5—benzodiazepino[2,3—b]quinoxaline is also reported here. This novel nitrogen heterocycke was prepared by the condensation of ethyl 2-chloroquinoxaline-3—carboxylate with o-phenylene diamine and subsequent manipulationsa to give the parent compound. Several derivatives which are expected tx> have valuable biological properties have also beenlreported. The structures of all new compounds have been established by elemental analysis and also by analysing their spectral data smch as ultraviolet, infrared, nuclear magnetic resonance and mass spectrometry. Compounds obtained from this work will be submitted for screening their biological properties.

A Writer Identification System For Handwritten Malayalam Documents

Handwriting is an acquired tool used for communication of one's observations or feelings. Factors that inuence a person's handwriting not only dependent on the individual's bio-mechanical constraints, handwriting education received, writing instrument, type of paper, background, but also factors like stress, motivation and the purpose of the handwriting. Despite the high variation in a person's handwriting, recent results from different writer identification studies have shown that it possesses sufficient individual traits to be used as an identification method. Handwriting as a behavioral biometric has had the interest of researchers for a long time. But recently it has been enjoying new interest due to an increased need and effort to deal with problems ranging from white-collar crime to terrorist threats. The identification of the writer based on a piece of handwriting is a challenging task for pattern recognition. The main objective of this thesis is to develop a text independent writer identification system for Malayalam Handwriting. The study also extends to developing a framework for online character recognition of Grantha script and Malayalam characters

Spatio-temporal Variability of Atmospheric Ozone over Indian Subcontinent and its Relation to Meteorological Parameters

Ozone present in the atmosphere not only absorbs the biologically harmful ultraviolet radiation but also is an important ingredient of the climate system. The radiative absorption properties of ozone make it a determining factor in the structure of the atmosphere. Ozone in the troposphere has many negative impacts on humans and other living beings. Another significant aspect is the absorption of outgoing infrared radiation by ozone thus acting as a greenhouse gas. The variability of ozone in the atmosphere involves many interconnections with the incoming and outgoing radiation, temperature circulation etc. Hence ozone forms an important part of chemistry-climate as well as radiative transfer models. This aspect also makes the quantification of ozone more important. The discovery of Antarctic ozone hole and the role of anthropogenic activities in causing it made it possible to plan and implement necessary preventive measures. Continuous monitoring of ozone is also necessary to identify the effect of these preventive steps. The reactions involving the formation and destruction of ozone are influenced significantly by the temperature fluctuations of the atmosphere. On the other hand the variations in ozone can change the temperature structure of the atmosphere. Indian subcontinent is a region having large weather and climate variability which is evident from the large interannual variability of monsoon system over the region. Nearly half of Indian region comprises the tropical region. Most of ozone is formed in the tropical region and transported to higher latitudes. The formation and transport of ozone can be influenced by changes in solar radiation and various atmospheric circulation features. Besides industrial activities and vehicular traffic is more due to its large population. This may give rise to an increase in the production of tropospheric ozone which is greenhouse gas. Hence it becomes necessary to monitor the atmospheric ozone over this region. This study probes into the spatial distribution and temporal evolution of ozone over Indian subcontinent and discusses the contributing atmospheric parameters.

Onset And Characterisation Of Chaos In A Two Dimensional Nonlinear Deterministic Model

Nature is full of phenomena which we call "chaotic", the weather being a prime example. What we mean by this is that we cannot predict it to any significant accuracy, either because the system is inherently complex, or because some of the governing factors are not deterministic. However, during recent years it has become clear that random behaviour can occur even in very simple systems with very few number of degrees of freedom, without any need for complexity or indeterminacy. The discovery that chaos can be generated even with the help of systems having completely deterministic rules - often models of natural phenomena - has stimulated a lo; of research interest recently. Not that this chaos has no underlying order, but it is of a subtle kind, that has taken a great deal of ingenuity to unravel. In the present thesis, the author introduce a new nonlinear model, a ‘modulated’ logistic map, and analyse it from the view point of ‘deterministic chaos‘.

Probability Theory. Stochastic Processes And Their Applications Probabilistic Analysis Of Some Queueing And Inventory Models

In this thesis we attempt to make a probabilistic analysis of some physically realizable, though complex, storage and queueing models. It is essentially a mathematical study of the stochastic processes underlying these models. Our aim is to have an improved understanding of the behaviour of such models, that may widen their applicability. Different inventory systems with randon1 lead times, vacation to the server, bulk demands, varying ordering levels, etc. are considered. Also we study some finite and infinite capacity queueing systems with bulk service and vacation to the server and obtain the transient solution in certain cases. Each chapter in the thesis is provided with self introduction and some important references

"Statistical Methods in Gear Selectivity and Gear Efficiency Studies”

The preceding discussion and review of literature show that studies on gear selectivity have received great attention, while gear efficiency studies do not seem to have received equal consideration. In temperate waters, fishing industry is well organised and relatively large and well equipped vessels and gear are used for commercial fishing and the number of species are less; whereas in tropics particularly in India, small scale fishery dominates the scene and the fishery is multispecies operated upon by nmltigear. Therefore many of the problems faced in India may not exist in developed countries. Perhaps this would be the reason for the paucity of literature on the problems in estimation of relative efficiency. Much work has been carried out in estimating relative efficiency (Pycha, 1962; Pope, 1963; Gulland, 1967; Dickson, 1971 and Collins, 1979). The main subject of interest in the present thesis is an investigation into the problems in the comparison of fishing gears. especially in using classical test procedures with special reference to the prevailing fishing practices (that is. with reference to the catch data generated by the existing system). This has been taken up with a view to standardizing an approach for comparing the efficiency of fishing gear. Besides this, the implications of the terms ‘gear efficiency‘ and ‘gear selectivity‘ have been examined and based on the commonly used selectivity model (Holt, 1963), estimation of the ratio of fishing power of two gear has been considered. An attempt to determine the size of fish for which a gear is most efficient.has also been made. The work has been presented in eight chapters

Development of solar air heaters & thermal energy storage system for drying applications in food processing industries

In the present work, the author has designed and developed all types of solar air heaters called porous and nonporous collectors. The developed solar air heaters were subjected to different air mass flow rates in order to standardize the flow per unit area of the collector. Much attention was given to investigate the performance of the solar air heaters fitted with baffles. The output obtained from the experiments on pilot models, helped the installation of solar air heating system for industrial drying applications also. Apart from these, various types of solar dryers, for small and medium scale drying applications, were also built up. The feasibility of ‘latent heat thermal energy storage system’ based on Phase Change Material was also undertaken. The application of solar greenhouse for drying industrial effluent was analyzed in the present study and a solar greenhouse was developed. The effectiveness of Computational Fluid Dynamics (CFD) in the field of solar air heaters was also analyzed. The thesis is divided into eight chapters.

Development and parametric studies of pulsed nitrogen and d-switched nd:glass lasers and some of their applications

Laser engineering is an area in which developments in the existing design concepts and technology appear at an alarming rate. Now—a-days, emphasis has shifted from innovation to cost reduction and system improvement. To a major extent, these studies are aimed at attaining larger power densities, higher system efficiency and identification of new lasing media and new lasing wavelengths. Todate researchers have put to use all the ditferent Forms of matter as lasing material. Laser action was observed For the first time in a gaseous system - the He-Ne system. This was Followed by a variety of solidstate and gas laser systems. Uarious organic dyes dissolved in suitable solvents were found to lase when pumped optically. Broad band emission characteristics of these dye molecules made wavelength tuning possible using optical devices. Laser action was also observed in certain p-n junctions of semiconductor materials and some of these systems are also tunable. The recent addition to this list was the observation of laser action from certain laser produced plasmas. The purpose of this investigation was to examine the design and Fabrication techniques of pulsed Nitrogen lasers and high power Nd: Glass laserso Attempt was also made to put the systems developed into certain related experiments

Investigations on the radiation characteristics of flanged sectoral horn antennas and corner reflector systems

Antennas play an important role in determining the characteristics of any electronic system which depends on free space as the propagation medium. Basically, an antenna can be considered as the connecting link between free space and the transmitter or receiver. For radar and navigational purposes the directional properties of an antenna is its most basic requirement as it determines the distribution of radiated energy. Hence the study of directional properties of antennas has got special significance and several useful applications.

Studies On Vulcanization, Rheology And Reinforcement Of Natural Rubber Latex With Special Reference To Accelerator Combinations, Surface Active Agents And Gamma Irradiation

In the present work, studies on vulcanization, rheology and reinforcement of natural rubber latex with special reference to accelerator combinations, surface active agents and gamma irradiation have been undertaken. In vulcanization, the choice of vulcanization system, the extent and mc-zie of vulcanization and network structure of the vulcanizate are important factors contributing to the overall quality of the product. The vulcanization system may be conventional type using elemental sulfur or a system involving sulfur donors. The latter type is used mainly in the manufacture of heat resistant products. For improving the technical properties of the products such as modulus and tensile strength, different accelerator combinations are used. It is known that accelerators have a strong effect on the physical properties of rubber vulcanizates. A perusal of the literature indicates that fundamental studies on the above aspects of latex technology are very limited. Thereforea systematic study on vulcanization, rheology and reinforcement of natural rubber latex with reference to the effect of accelerator combinations, surface active agents and gamma irradiation has been undertaken. The preparation and evaluation of some products like latex thread was also undertaken as a part of the study. The thesis consists of six chapter

Management of Public Road Transport System in Trivandrum City

An efficient passenger road transport system is a boon to any city and an inefficient one its bane. Passenger bus transport operation involves various aspects like passenger convenience, profitability of operation and social, technological and environmental factors. The author’s interest in this area was aroused when he conducted a traffic survey of Trivandrum City in 1979. While some studies on the performance of the Kerala State Road Transport Corporation in specific areas like finance, inventory control etc. have already been made, no study has been made from the operational point of view. The study is also the first one of its kind in dealing with the transportation problems for a second order city like Trivandrum. The objective of this research study is to develop a scientific basis for analysing and understanding the various operational aspects of urban bus transport management like assessing travel demand, depot location, fleet allocation, vehicle scheduling, maintenance etc. The operation of public road transportation in Trivandrum City is analysed on the basis of this theoretical background. The studies made have relevance to any medium sized city in India or even abroad. If not properly managed, deterioration of any public utility system is a natural process and it adversely affects the consumers, the economy and the nation. Making any system more efficient requires careful analysis, judicious decision making and proper implementation. It is hoped that this study will throw some light into the various operational aspects of urban passenger road transport management which can be of some help to make it perform more efficiently