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Background: One potential treatment target for cancer cells is telomerase, an essential enzyme involved in the longevity of cancer cells. Current cancer treatments targeting telomerase often involve synthetic drugs with significant side effects, necessitating alternative approaches such as plant-based therapeutics. This study investigates the anti-telomerase activity of twelve phytochemicals derived from Blumea eriantha for cancer treatment. Methods: We examined the binding relationships between telomerase and the phytochemicals by performing molecular docking using Glide – Schrödinger, CB-Dock2 (Covalent Blind Docking 2), and Achilles Blind Docking. To further assess the interaction and stability of these phytochemicals and predict their behavior in a biological environment when targeting telomerase, we conducted molecular dynamic simulations using Desmond–Schrödinger. A comprehensive pharmacokinetic analysis using SwissADME and pkCSM (Pharmacokinetics and Toxicity by Computational Structure-based Models) supported these results by determining the drug-like qualities of these phytochemicals. The study further went on to identify synergistic treatment combinations using the Handy Recommendation Algorithm for Cancer Synergy (HRACS), where certain pairs of phytochemicals demonstrated enhanced anti-cancer efficacy against telomerase protein in A549 and MCF-7 cancer cell lines, suggesting that combinatorial therapy techniques may have potential. Results: Among the phytochemicals evaluated, Tyrphostin AG494 demonstrated the highest binding affinity to telomerase, as evidenced by its lowest interaction energy, with a Glide – Schrödinger Docking Score of -8.802 kcal/mol and a CB-Dock2 and Achilles Blind Docking Score of -8.5 kcal/mol. The phytochemical also exhibited a robust binding affinity mediated by consistent magnesium metal ion interactions involving key residues such as Asp251, Asp252, Ile252, and Asp343, along with additional hydrogen bonding and water-mediated contacts that enhance its stability and selectivity. Furthermore, all the phytochemicals, except Quassimarin, demonstrated various drug-like ADMET (Absorption, Distribution, Metabolism, Excretion, and Toxicity) parameters and validated Lipinski's rule of five, Veber, and Egan drug-likeness rules. Conclusion: Tyrphostin AG494 is the most effective natural phytochemical for inhibiting telomerase, exhibiting excellent binding affinity and stability, strong ADMET properties, and a safe toxicity profile. Therefore, following experimental validation, Tyrphostin AG494 is the most suitable and prospective candidate for telomerase inhibition and cancer therapy.

AbstractWide applications of conventional plastics across the world have made its production inevitable. To avoid the ecocide occurring due to conventional plastics, studies on the production and extraction of renowned biopolymers like polyhydroxyalkanoates (PHAs) are explored. PHA is a family of polyesters naturally produced by bacterial fermentation with the potential to replace conventional hydrocarbon-based polymers. The efficient utilization of industrial discard as renewable feedstocks in the production of eco-friendly products such as bioplastics has been studied. This study focuses on the production of PHA using cashew industry wastewater (CIW). Since cashew industry wastewater (CIW) is rich in phenolic compounds and other sources, this study explores the possibility of eliminating the toxic phenol compounds from the waste by the production of PHA using cashew industry wastewater as a secondary source of carbon by paving the way to eco-friendly process. In this context, PHA-producing bacterium was isolated from wastewater samples collected from cashew industries. The morphological, microscopic, and biochemical characterization revealed that the isolated strain CFM1 is Bacillus sp. The strain CFM1 that gave maximum (30%) PHA in control medium was taken up for further studies with wastewater. The concentration of sucrose in the control production media was replaced with cashew industry wastewater. Wastewater was introduced to the medium at different concentrations (10–100%). As CIW concentration was increased, the sucrose concentration was decreased in the medium accordingly. CFM1 isolates produced 34% PHA with 20% wastewater. The biopolymer produced was characterized by FTIR and NMR.

Biopolymers have gained popularity as an alternative product to traditional plastics due to environmental concerns. Polyhydroxyalkanoates (PHAs), one of the most well‐known forms of biopolymers, are among the many that have been discovered so far. PHA has a wide range of applications, is biodegradable and compatible with living things, but its expensive extraction and production make it difficult to compete with traditional plastics. Solvents are the most popular extraction technique but have serious economic and environmental downsides. The "green method of extraction" has become a cutting‐edge remedy for addressing the shortcomings of downstream processing. However, developing the extraction technique for affordable and environmentally friendly biopolymer production is a difficult study topic. To make it easier to choose green recovery techniques for future study, this review combines the benefits and drawbacks of the numerous PHA recovery methods that are already in use. Also, advanced green downstream methods are scrutinized that undoubtedly makes PHA replace conventional plastics and reach a market globally promoting sustainability. [ABSTRACT FROM AUTHOR]

Efficient decisions by various stakeholders depend on how business organizations communicate their operational and financial information. Financial reporting is a means to disseminate information on various operational and non-operational affairs of business organization; it is done through financial statements, notes to accounts and narrative section in the annual reports. Due to risks in business environment, stakeholders expect enhanced information on various multidimensional aspects of business. Therefore, business organizations are required to disseminate enhanced information so as to assist in decision making by them. This is possible only with the help of an enhanced business reporting model. Such a model can be successfully implemented through the application of extensible business reporting language (XBRL). The present paper analyzes the impact of XBRL on the quality of financial reporting based on the financial reporting patterns of 23 selected NSE listed companies from 2005 to 2020, using statistical tools such as Tukey test and dummy variable regression analysis. The study finds that XBRL had a significant impact on the quality of financial reporting of the selected companies. [ABSTRACT FROM AUTHOR]

Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and varying information needs of stakeholders. In recent days, Indian companies are increasingly investing their financial and intellectual capital in undertaking, managing and reporting economic, environmental and social aspects. Reporting economic, environmental and social aspects in a single report is termed as integrated reporting (IR). The present paper is empirical in nature and involves analysing the awareness level of IR practices among academicians, accountants and auditors. It also evaluates the level of compliance of voluntary IR practices with GRI. Data were collected both from primary and secondary sources and collected data were analysed with the help of statistical tools such as reliability analysis, t-test, levene's test. The study concludes that the academicians, accountants and auditors positively perceive the impact of IR practices on various aspects of business and there exist differences in IR reporting practices among selected companies as per GRI guidelines. [ABSTRACT FROM AUTHOR]

Intangible Assets are the most important category of assets which help the organization in creating a competitive edge over others. Across the globe, there are several accounting standards, and the treatment of intangible assets varies from one another, and this in turn leads to diversity in the manner intangible assets are reported and disclosed. Due to this diversity, it is highly impossible to carry out cross-country comparison of intangible assetsrelated information. The International Accounting Standards Board (IASB) made an effort to remove such diversity and bring uniformity in reporting and disclosure of intangible assets-related information. The present paper focuses on analyzing accounting of intangible assets in the Indian context. For the purpose of the study, data was collected from the secondary sources such as annual reports of 10 selected companies and accounting standards published by MCA. For analyzing the collected data, content analysis, reliability test, disclosure index and one-sample t-test were used and the study found that all the selected companies were complying with IFRS-based accounting standards in relation to intangible assets in a significant manner. [ABSTRACT FROM AUTHOR]

Knowledge Management (KM) involves creating, sharing, using and managing the knowledge and information of an organization. This process is a multidisciplinary approach used to achieve the organizational objectives by best utilizing knowledge. KM as a modern concept helps the organizations and the people in various aspects; for instance, it enables innovation within the organization by making provision for free flow of ideas internally and externally. The concept is not popular among all the industries, therefore the present study is intended to analyze the awareness of KM practices of the HR managers in selected companies of Mysore city. For this purpose, data was collected using a questionnaire, and the collected data was analyzed through descriptive statistics and one-sample t-test. The study found that there is awareness of KM practices and a positive attitude among the HR managers of the selected companies of Mysore city. [ABSTRACT FROM AUTHOR]

The success and failure of every business organisation depend upon the supply chain it is depending. The supply chain is the process which consists of a series of activities to be involved from the point of acquisition of materials, putting them into the production process and distribution of finished goods to the final customer. It is very important to develop and maintain the supply chain which creates the value and competitive advantage to the organisation. To achieve value and competitive advantage the supply chain of the organisation must be environmental oriented because environmental sustainability is the emerging issue and on which every business organisations are required to concentrate for the purpose accommodating the environment and its resources to the future generation. The present study is intended to analyse the perception of managers of manufacturing industries of Mysore city and found that the managers are having a positive attitude in having green supply chain management and they also opined that the requirement of legal obligation foe successful implementation of GSCM throughout the business environment. [ABSTRACT FROM AUTHOR]

Accounting is a media which communicates the business and financial information of each and every organisation so as to cater to the needs of various interested parties. Business involves undertaking a series of activities, which may be financial or nonfinancial, to achieve its prime goal. Irrespective of the nature of the business activity, it is important to note that all the information in relation to the activities undertaken by them must be communicated so as to ensure the transparency and accountability towards its stakeholders. To achieve the quantitative and qualitative communication of business and financial information, it is necessary to follow standardized, comprehensive, and unified accounting standards and guidelines. One such standard is International Financial Reporting Standards. The present study is intended to analyse the perception of users of financial statement from financial analysts and investors. Based on the primary data, it is found that users of financial statements are having positive perception towards harmonisation of accounting standards and they opined that it enhances the quality of financial reporting. [ABSTRACT FROM AUTHOR]

Accounting is the science of communicating the financial information of the business organization in an organized manner. Before communicating the business information it is necessary to record the actual business results in a scientific manner so as to ensure the true and fair view of the transactions. Financial information disclosed with true and fair state will get absolute confidence from various stakeholders. India is also one of the country which is recognized at the global level by initiating IFRS based accounting standards from the year 2016 onwards by government of India with the help of MCA and ICAI and started to mandate these standards for Indian companies in a phased manner. The implementation of this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory authorities and business houses to carry the research for the advancement of the financial reporting system in India. So the present study is intended to analyse the role of IND AS in harmonizing accounting standards in Indian scenario. [ABSTRACT FROM AUTHOR]

Financial reporting pattern is changing rapidly over time because of ever changing expectations of various stakeholders regarding both financial and non-financial performance of an organisation. Today along with financial performance disclosure, non-financial performance disclosure is also getting equal importance so we can see the debate on Integrated Reporting across the world. India is one of the fastest growing countries and having high interest of foreign investors, this naturally creates the necessity of meeting the information needs of international community. The present paper emphasizes on analysing the level of environmental disclosure made by the Indian electric utility companies. For this purpose, a sample of 5 companies have been selected among top 12 companies based on random sampling method and data collected through sustainability reports of the selected companies from2012-13 to 2016-17. Collected data has been analysed through content analysis, descriptive statistics, one-sample t-test and disclosure index. Finally, the study concludes that there is a significant difference in environmental disclosure and the GRI guidelines. [ABSTRACT FROM AUTHOR]

Aims: The objective of the present work was to utilize an unrefined natural substrate namely mahua (Madhuca sp.) flowers, as a carbon source for the production of bacterial polyhydroxyalkanoate (PHA) copolymer by Bacillus sp-256., Methods and Results: In the present work, three bacterial strains were tested for PHA production on mahua flower extract (to impart 20 g l(-1) sugar) amongst which, Bacillus sp-256 produced higher concentration of PHA in its biomass (51%) compared with Rhizobium meliloti (31%) or Sphingomonas sp (22%). Biosynthesis of poly(hydroxybutyrate-co-hydroxyvalerate) - P(HB-co-HV)--of 90 : 10 mol% by Bacillus sp-256 was observed by gas chromatographic analysis of the polymer. Major component of the flower is sugars (57% on dry weight basis) and additionally it also contains proteins, vitamins, organic acids and essential oils. The bacterium utilized malic acid present in the substrate as a co-carbon source for the copolymer production. The flowers could be used in the form of aqueous extract or as whole flowers. PHA content of biomass (%) and yield (g l(-1)) in a 3.0-l stirred tank fermentor after 30 h of fermentation under constant pH (7) and dissolved oxygen content (40%) were 54% and 2.7 g l(-1), respectively. Corresponding yields for control fermentation with sucrose as carbon source were 52% and 2.5 g l(-1). The polymer was characterized by proton NMR., Conclusions: Utilization of mahua flowers, a natural substrate for bacterial fermentation aimed at PHA production, had additional advantage, as the sugars and organic acids present in the flowers were metabolized by Bacillus sp-256 to synthesize P(HB-co-HV) copolymer., Significance and Impact of the Study: Literature reports on utilization of suitable cheaper natural substrate for PHA copolymer production is scanty. Mahua flowers used in the present experiment is a cheaper carbon substrate compared with several commercial substrates and it is rich in main carbon as well as co-carbon sources that can be utilized by bacteria for PHA copolymer production.