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Tax policy and tax administration are inextricably linked. The success of any tax policy depends to a large extent on efficient tax administration which would necessitate minimising arrears of assessment and collection, pendency of appeals, tax avoidance and tax evasion and improve taxpayers’ compliance. Despite increased collections, the prevailing system of direct taxes is beset with problem of increasing arrears of assessments and collections, pendency of appeals, delays in refunds and mounting tax evasion. Collection of every tax involves some money cost for the government and compliance cost (both in money and in real terms) for the taxpayers. It is desirable that these costs should be minimised. However, minimising the cost of collection does not mean that administrative staff should be kept at minimum. On the contrary, it is desirable that administrative strength of the Department should be considerably increased. Stress should be laid on effective and efficient administration.

The studies conducted a decade ago showed that the Ponseti method, suffers from many execution-related issues-particularly in low and middle-income countries including poverty, physical distance, lack of transportation etc. The society has undergone many changes, including improvements in literacy, connectivity (both transport and digital), etc., in the last decade. Therefore, this study is designed to identify the contemporary apprehensions, concerns, and challenges of parents seeking CTEV treatment for their child through the Ponseti Method in India.

Background: Bone allografts can elicit immune responses which is correlated with the presence of Human Leukocyte Antigen (HLA) and cellular DNA. It also has risk of causing occult infection arising out of contamination during its processing and storage. The presence of immunogenic materials like cells, cellular remnants and DNA in a decalcified bone allograft during different phases of processing has never been studied. Present study was conducted to explore- the cell viability using routine Hematoxylin and Eosin, presence of DNA using Feulgen staining and etiology of contamination in decalcified bone allograft during procurement, demineralization and ethanol preservation. Methods: The harvested bones from patients undergoing hemireplacement/THR/TKR were processed to prepare decalcified bone allografts. The samples during procurement (A), HCL treatment (B) and ethanol preservation (C) were sent for histopathological analysis (number of osteocytes in the maximum density field under 40x and the cells demonstrating presence of DNA on feulgen stain) and microbiological assessment (aerobic/anaerobic/fungal cultures). Results: Histopathological study demonstrated the presence of osteocytes and other cells like bone marrow, adipocytes, endothelial cells in the decal bone allograft. The average number of osteocytes gradually decreased from 55.47, 9.6, 0.86 in sample A, B, C, respectively. Feulgen staining confirmed the presence of DNA in osteocytes and other cells which decreased both qualitatively and quantitatively in subsequent stages of processing. Rate of contamination demonstrated at the procurement was 6.67% (Staphylococcus aureus). After treatment with HCl (demineralisation), 7.14% of non-contaminated allografts were found contaminated (Staphylococcus epidermidis). None of the remaining 13 non-contaminated allografts showed contamination after storage in ethanol. Overall 13% of the patients had positive cultures on microbiological assessment. Conclusion: The population of osteocytes in the harvested bone reduced significantly after processing with HCl and ethanol preservation. Presence of DNA, demonstrated by using Feulgen staining, was observed in bone marrow cells, adipocytes along with osteocytes which showed quantitative reduction on processing. Hence, antigenicity, conferred by cells and their DNA, reduced significantly after processing of decal bone. Contamination rate of banked decalcified allograft was 13%. Thus, culture and sensitivity tests should be carried out at each step of processing of decal bone allograft.

•ABPA commonly affects patients with asthma and cystic fibrosis.•ABPA is commonly seen in young age group, with no gender predilection.•Long standing, poorly controlled asthmatics should be screened for ABPA.•ABPA should not be excluded based only on the cut-off values of total serum IgE.•ABPA is commonly misdiagnosed as pulmonary tuberculosis in India.•Criteria for diagnosis of ABPA is continuously evolving.•ABPA due to species other than A. fumigatusshould be considered in certain cases.

Purpose: The purpose of this paper is to establish a suitable procedure for producing antimicrobial 100 per cent cotton textiles using zinc pyrithione. Zinc pyrithione being bacteriostatic in nature is eco-friendly and safe, both for manufacturer to apply and consumer to use. Design/methodology/approach: After conducting laboratory trials, bulk trial has also been conducted, and efficacy of zinc pyrithione as bacteriostatic has been quantitatively determined. The durability of antimicrobial finish was also checked before and after repeated domestic laundry. Findings: The findings indicated that it is possible to produce durable antimicrobial 100 per cent cotton textiles in bulk using zinc pyrithione. Research limitations/implications: Any exporting textile processing mill can directly use the findings of this work and can produce antimicrobial textiles in their factory. Practical implications: Any exporting textile mill can increase their export earnings by producing antimicrobial textiles. The antimicrobial textiles are in great demand in Asia-Pacific region and have already touched exports of US$497.4m in 2015 and is projected to reach US$1,076.1m by 2026. Social implications: The textile user can get protection against pathogenic or odour-causing microorganisms using this hygiene finish in different end uses. Originality/value: The work is original. Very few references are available on zinc pyrithione. First, laboratory studies were done, and bacteriostatic properties of zinc pyrithione were determined quantitatively followed by bulk trial.

Right selection of process parameters is the most important decision to achieve superior quality of micro hole such as less edge chipping, less taper of hole and accurate diameter of drilled hole on brittle ceramic materials. Peck drilling methodology has been adopted to drill 1mm thick borosilicate glass (bk7) material and a mathematical formula has been derived to estimate material removal rate (MRR) in peck drilling. Present work correlated inter-relationships of various μRUM machining parameters namely spindle speed, distance traverse in each stroke; feed rate, vibration amplitude and vibration frequency on edge chipping area, taper and cutting force using response surface methodology (RSM) for peck drilling operation. The experimental results revealed that spindle speed, distance traverse in each stroke; table feed rate, vibration amplitude and vibration frequency significantly affected the edge chipping area and taper size; while distance traversed in each stroke and table feed rate affected the cutting force. The validation of the developed model showed that the edge chipping area, taper and cutting force of μRUM of borosilicate glass could be estimated with reasonable accuracy using second order models. Trust region method for nonlinear minimisation was used to find the optimum level of parameters for minimising edge chipping area. Optimised parameters were used to realise actual job and carried out 114 numbers of Ø300μm hole drilling on bk7 work material successfully.

In present scenario most of airframe components employ aluminum alloy materials having wall thickness of 1.2 to 3mm. With advancement of manufacturing techniques such as high speed machining, it is possible to machine components with wall/floor thickness up to 0.3 to 0.5 mm with high aspect ratio. The aim of making such parts is to reduce weight of payload. The machining of monolithic structure involves removing of material up to 95% from the raw material. The objective of the study is to achieve maximum material removal rate without compromise on geometry, dimensional accuracy while machining the part. This paper proposes a working methodology for high speed machining which includes efficient process planning, based on static and dynamic analysis. This paper provides insight knowledge of selection of cutting tool, fixture design, clamping method, cutting process parameters; machine tool and computer aided manufacturing (CAM) strategy, optimum stock for minimal bending and distortion. This technology has been demonstrated in hexagonal test specimen of 0.5 mm thin wall and also proven on the indigenous developed global positioning system (GPS) components.

The potential for fluid overload in large-volume liposuction is a source of serious concern. Fluid management in these patients is controversial and governed by various formulas that have been advanced by many authors. Basically, it is the ratio of what goes into the patient and what comes out. Central venous pressure has been used to monitor fluid therapy. Dynamic parameters, such as stroke volume and pulse pressure variation, are better predictors of volume responsiveness and are superior to static indicators, such as central venous pressure and pulmonary capillary wedge pressure. Stroke volume variation was used in this study to guide fluid resuscitation and compared with one guided by an intraoperative fluid ratio of 1.2 (i.e., Rohrich formula).

High yield strength and good wear resistance of hypereutectic steels in hardened and tempered condition made them attractive to manufacture rotating parts of mechanical systems. However, they suffered with poor corrosion, owing to high carbon content. The need for a material with improved strength, wear resistance and corrosion resistance for bearing application resulted in the design of a new steel having 17 wt.% Cr, up to 0.75 wt.% Mo and 1 wt.% C, which was christened as 440C. This martensitic grade of stainless steel was surface hardened by laser transformation hardening (LTH) technique using Pulsed Nd: YAG laser. Optimised process parameter could result in 300 µm thick hardened layer consisted of martensite, retained austenite and fine carbide with an average hardness of 540 VHN, while it was about 220 VHN in the core. Laser process parameter like energy/power density, pulse width, scanning speed and overlap ratio were responsible in influencing the microstructural constituents, hardness achievable and in turn dictates the wear resistance capability of the material. Experimental results such as temperature distribution, depth of hardening have been verified analytically. A reasonable agreement between the theoretical and experimental measurements was obtained. This paper highlights the details of experimental work.

Abstract Twenty-six children and adolescents with displaced femoral neck fractures who were treated surgically from 1992 to 2002 were included in this study. Among them, 14 were male and 12 were female. Altogether, 10 of them had a transcervical type of fracture, and the other 16 had a cervicotrochanteric type of fracture. The average age of the patients was 10.8 years (3–17 years). Seventeen were treated by closed reduction and internal fixation (group A), and nine required open reduction and internal fixation (group B). In group A, there were good results in 11 cases (65%), a fair result in one case (6%), and poor results in 5 cases (29%). In group B, there were good results in seven cases (78%) and fair results in the other two cases (22%). The average fracture union times in groups A and B were 12.6 and 10.2 weeks, respectively. Thus, there was a favorable outcome in group B. However, statistical analysis of data in this preliminary study did not reveal any significant difference in the surgical outcome between the two groups.

Our aim was to estimate the rate of osteogenesis by using tetracycline double labeling and to correlate it with the radiological grading of osteoporosis in patients of intertrochanteric fracture of the femur in different age groups. Thirtytwo cases of intertrochanteric fracture of the femur of either sex, without any associated osteopenic conditions, who were admitted for surgery constituted the clinical material. The cases were divided into three age groups: group I, <45 years; group II, 45–60 years; and group III, >60 years. Osteoporosis was graded in all groups on plain X-rays by Singh’s index (SI) and metacarpal index (MI). The patients were labeled with a single large dose (1.5 g) of tetracycline orally on day 1 and day 8. An iliac crest bone biopsy specimen was obtained from each of the patients during surgical intervention. Thin undecalcified sections were made by the hand grinding technique. The sections were studied under UV light for presence of fluorescence, and rate of osteogenesis (mineral appositional rate, MAR) was calculated for each of the groups. Only 7 patients were found to have radiological osteoporosis (by Singh’s index). The average MI and MAR were found to be 46.5% and 1.48μm/day, respectively. The single-dose labeling schedule has shown good fluorescent bands, comparable to the conventional dose schedule. No correlation was found between Singh’s index and metacarpal index in group I and III, whereas in group II it was significant. There is no significant correlation between the rate of new bone formation and the radiological grading of osteoporosis.

In the 1950s antipsychotic antidopaminergic drugs were introduced as the pharmacological treatment of schizophrenia. In the last 35 years a large fund of knowledge has been acquired about these drugs. Still, a number of issues regarding them require further addressing. We have reviewed the literature on some of these issues, focusing on those factors that the previous studies have resolved inadequately. The issue of optimal dosages or antipsychotics in schizophrenia has been analyzed from the perspective of the dose requirements during “rapid tranquillization”, “in acute psychotic phases of schizophrenia”, “in chronically hospitalized psychotic schizophrenic patients” and during “maintenance phases of schizophrenia”. We have briefly discussed the different methodologies available for measuring neuroleptic levels in plasma, their methodological weakness and strengths and some of the larger studies done with chlorpromazine, haloperidol and fluphenazine to establish correlations between levels, treatment response, oral dosages and side-effects. The theoretically fascinating concept of supersensitivity psychosis has been reviewed and the theoretical and practical weaknesses that exist in most of the papers that have claimed validity for this concept are presented. The article also reviews the preclinical, postmortem and clinical research that demonstrates the presence of site selectivity for dopamine receptors in the newer atypical neuroleptics. Finally, the article briefly reviews the current status of some unorthodox clinical strategies, that may be potentially applicable in managing schizophrenic disorders.

A dislocation of the second metacarpal at both ends is reported herein for the first time. Six weeks after injuring her right hand in a fall while climbing stairs, a 34-year-old woman visited our clinic with pain, swelling, and deformity of her hand. The radiographs showed a volar dislocation of the head and a dorsal dislocation of the base of the second metacarpal. The probable mechanism of injury was the hyperextension at the metacarpophalangeal joint; this force dislocated the metacarpal head toward the volar plate. Force then further continued along the second metacarpal shaft in the hyperflexed wrist, thus dislocating the base dorsally. We performed an open reduction and K-wire fixation of the second metacarpophalangeal joint and an arthrodesis of the second carpometacarpal joint. At the six-month follow-up, the patient had restricted flexion (0 to 50 degrees) at the second metacarpophalangeal joint, but full range of motion at the interphalangeal joints. The grip strength on the right side was 70 of that measured in the uninvolved hand.