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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]

Purpose/Objectives: The lack of universal standards for environmental, social, and governance (ESG) measurement and reporting can lead to discrepancies and confusion in interpreting ESG performance. This paper analyses the main challenges in measuring and reporting ESG performance. Methodology: A comparative study of the evaluation methodologies used by international profile companies was carried out. The chosen sample consisted of 50 energy sector companies, which were selected according to the level of market capitalisation, revenues, energy production, and environmental impact. Data on ESG scores was collected from 2022 sustainability reports, ESG rating agencies, government reports, and other sources ensuring a comprehensive analysis of these companies' sustainability performance. Findings: Assessing social and governance aspects can be subjective and vary according to individual perspectives and values. Assessing ESG performance among companies in the energy sector is crucial for stakeholders aiming to promote sustainable business practices and mitigate risks. Implications: Evaluating ESG performance requires a long-term perspective, but markets often focus on short-term performance. This can undermine efforts to improve ESG performance for companies that focus too much on short-term results. Limitations: Lack of ESG scores for several companies and lack of access to more diverse databases. The rapid pace of change in the field of ESG and not reflecting the latest developments or trends. Future Research: Ways to integrate ESG criteria more effectively into investment and business decision-making processes, including the development of innovative tools and methodologies, and examining sustainable management and governance practices and their impact on the long-term performance of companies and society. [ABSTRACT FROM AUTHOR]

Global concern about plastic pollution is forcing new policies and modifications of human consumption as well as promoting new research lines aiming at the replacement of non-degradable plastics with other polymers more environmentally friendly. Addressing food waste and promoting circular economy strategies, among other approaches, are crucial in reducing environmental impacts and fostering sustainability in several sectors like the agri-food industry. The European Union’s Circular Economy Action Plan is a significant initiative in this direction. Biotechnological processes, especially the valorisation of agri-food waste to produce highly marketed biomolecules like poly (3-hydroxybutyrate-co-3-hydroxyvalerate) (PHBV) using microorganisms as cellular factories, offer promising avenues for achieving these goals. PHBV is a biodegradable polymer firstly characterised as an isolated biopolymer from bacterial biomass. This biopolymer shows interesting physicochemical properties making possible immense potential in various applications due to its biocompatibility and sustainability, thus revealing it as a good candidate to replace plastics produced by chemical synthesis from petroleum (which are highly recalcitrant and consequently pollutants). This review critically analyses the PHBV synthesis and end-of-life scenarios from their synthesis using chemical and biological pathways, through the forms of biotechnological operation and production, to the forms described until the moment of recycling. [ABSTRACT FROM AUTHOR]

Traditional Indian cuisines are a rich repository of diverse probiotic and prebiotic food sources. However, the level of knowledge and consumption of traditional probiotics and prebiotics among free-living populations are not well-documented. The current study assessed knowledge and consumption of traditional Indian probiotic and prebiotic foods among Indian adults. This cross-sectional study was conducted Pan-India among 240 participants aged over 18 years. Information regarding sociodemographic parameters and knowledge and consumption pattern of Indian probiotics and prebiotics was collected. Knowledge was assessed using a self-designed questionnaire and consumption was assessed using a semiquantitative food frequency questionnaire and food variety scores. Results showed knowledge of probiotics (Mdn= 5.00) was better than prebiotics (Mdn= 4.00) (p<0.001). Urban residence (U = 3155.00, p=0.021) and higher education level (χ2 = 7.440, p=0.024) influenced knowledge of probiotics. Less than 45% of participants consumed at least one traditional probiotic food daily whereas 76.67% of participants consumed a minimum of one Indian prebiotic food source per day (p<0.001). Body mass index of the participants was inversely associated with overall food variety scores (rs= -0.184, p= 0.004) and prebiotic food variety scores (rs= -0.171, p=0.008). Obese participants had lower overall food variety scores than others (χ² = 8.091, p=0.044). These findings underline the need to improve knowledge of probiotics and prebiotics among the general public and to re-establish traditional probiotic and prebiotic food consumption to reduce non-communicable disease risk. [ABSTRACT FROM AUTHOR]

Hydroxalkanoate polymers, or polyhydroxyalkanoates (PHAs) are a diverse group of prokaryotic carbon and energy storage reserves. Since, PHAs have many of the same material characteristics as traditional plastics, they have been the subject of much interest as biodegradable alternatives to traditional fossil fuel based plastic polymers. Lately, much attention has been focused on establishing methods for the cost-effective manufacturing of PHAs. The isolation, qualitative and quantitative analysis and chemical characterisation of polyhydroxyalkanoates (PHAs) play a crucial role in the establishment of any kind of procedure. Various methodologies are required to initially identify potent microorganisms capable of synthesising polyhydroxyalkanoates (PHA), subsequently to ascertain unique building units of PHA polymer and last, to comprehend the structural and conformational chemistry of PHA at the intramolecular scale. This work aims to consolidate the existing methodologies for the identification, quantitative measurement and characterization of polyhydroxyalkanoates (PHAs), while also examining their respective merits and drawbacks. [ABSTRACT FROM AUTHOR]

Public sector accounting is the system of accounting that involves recording and maintenance of books of accounts by the government authorities on their financial performance. There are three categories of organisations normally working in any environment: public, private and non-profit concerns. Each of these organisations are working on a different motive, for instance private sector organisations run for making more profit for their long-existence, public organisations or governments work for socioeconomic sustainable development of the country, where as NGOs are for rendering the services to the society at large. If this is the reality, it is clear that the financial transactions of each of these organisations are different from each other. So it is not possible to record their transactions as per single accounting standard. Hence, it is necessary to have different accounting standards applicable to these organisations individually. Government accounts must be available to the public in a transparent manner. To ensure this, it is necessary to have standards which are applicable to public sector to account for their financial transactions. The present paper is intended to analyse the public sector accounting system at the global level and in Indian context. [ABSTRACT FROM AUTHOR]

This article explored the mediating and moderating factors of financial technology (FinTech) adoption for small and medium enterprises (SMEs) innovations. A systematic literature review (SLR) was performed as a study method. The current research involved an in-depth evaluation of 96 articles published in English between 2000 and 2023. The methods were developed from meta-analysis and SLR's indicated reporting items. The articles were collected by carrying out keyword searches on the Scopus-indexed database. The study identified the research gaps in understanding mediating and moderating factors of FinTech adoption for innovation in SMEs. Previous studies, through SLR, have identified a limited mediator or moderator role between FinTech adoption and innovation in SMEs. Due to the limited exploration of mediator or moderator variables, this research offers novel directions for future research about the various FinTech's mediation and/or moderating role for innovation in SMEs. The outlined moderators and mediators in this study are found by combining both intuitive insights and analytical methods. In addition, the study findings will aid SME business owners, professionals, and practitioners to understand how mediating and moderating factors lead to FinTech adoption for innovation in their businesses. Impact statement: Overall, this research has the potential to drive significant positive change in the SME sector by enhancing their ability to innovate and thrive in a digital-first economy, thereby contributing to broader economic growth and development. [ABSTRACT FROM AUTHOR]

Energy can be extracted from waste by chemical and biological means. There are many pathways involved in the conversion of complex carbon sources to industrially valuable products. Exploring valorization with the concept of green chemistry, focusing on transforming waste with a more environmentally compassionate product has become the new ideology. Especially efficient utilization of industrial discard as renewable feedstocks in the production of eco-friendly products are upcoming technology. The production of one such eco-friendly material, bioplastics polyhydroxyalkanoates (PHA) is discussed in this review. PHAs are naturally occurring polymers amongst various organisms and are produced intracellularly by bacterial fermentation. PHAs belong to a polyester family and, hence potentially replace hydrocarbon-based conventional polymers. Bacteria for PHA production can be grown on various renewable waste feedstocks. This process not only eliminates the waste it adds value to it. This review provides insight into the production of PHA from the feedstocks. With the possibility of synthesis of other value-added products. This can be waste-to-energy technology (WTE). [ABSTRACT FROM AUTHOR]