2,492 research outputs found
Arguing a business tort against auditors / Loganathan Krishnan
No full textThe term ‘auditor’ originates from the expression auditor, which in Latin, it means ‘to listen’. Nonetheless, when scrutinising the duties and obligations of auditors, it reveals that they do not merely listen. They also examine and report to the company, on its accounts. Moreover, the scope of these duties and obligations has amplified over recent years. This is due to the changes in the corporate landscape which encompasses the business world. Fundamentally, judgments have been pronounced by the courts across jurisdictions with regards to auditors’ liability in tort. This can be seen in the historic English decision of Re Kingston Cotton Mill Co (No 2) [1896] 2 Ch 673, whereby Lopes LJ stated that “...auditors are watchdogs but not bloodhound…” Additionally, it can be observed in the ingenious statement of Cardozo CJ in the American decision of Ultramares Corporation v Touche (1931) 174 NE 441 whereby he stated that to hold auditors liable results to a case of “…liability of an indeterminate amount for an indeterminate time to an indeterminate class…” In the midst of these legal pronouncements, it is pertinent to determine the liability of auditors under tort in Malaysia, which was distilled in 1967. Essentially, the current legal framework governing auditors must be reassessed in the wake of the scandals involving auditors both in the domestic and international forefront. The study then explores the appropriate litmus test in determining a claim for tort against auditors. A comparative study is also carried out as regards to the legal position in United Kingdom, Australia and New Zealand to determine the approach taken by the courts. Fundamentally, principles of business law have to play its role effectively to ensure that the interests of all parties who have a stake in the matter are well- balanced with the liability of auditors
Economic evaluation of rotavirus vaccination for Malaysia / Tharani Loganathan
No full textRotavirus infection is an important cause of severe diarrhoea among children under-five years worldwide. Two rotavirus vaccines are available worldwide, that are safe, efficacious and recommended by the World Health Organization for inclusion into national immunisation programmes. Although widely regarded as cost-effective interventions, rotavirus vaccines are expensive. Vaccine introduction has been slow in middle-income countries like Malaysia, with low rotavirus mortality. Hence, an economic evaluation is necessary to inform evidence-based policy making surrounding the inclusion of rotavirus vaccines into the Malaysian national immunisation programme. In this thesis, a conceptual framework was developed for the economic evaluation of rotavirus vaccines in Malaysia. The burden of rotavirus was estimated, followed by the assessment cost-effectiveness, affordability and the benefits of rotavirus vaccines in providing financial risk protection and enhancing equity in Malaysia. The health and economic burden of rotavirus gastroenteritis in Malaysia was estimated using multiple local data sources. Cost-effectiveness of rotavirus vaccines was evaluated from the healthcare provider and societal perspectives, using an age-structured, multi-cohort model. A budget impact analysis was conducted to assess the affordability of a universal rotavirus vaccination programme to the Ministry of Health, Malaysia. As Malaysia has not determined a threshold for cost-effectiveness of interventions, this thesis explores vaccine price and affordability, at various cost-effectiveness thresholds suggested for Malaysia. A two-year prospective, hospital-based rotavirus study conducted at two public hospitals in Malaysia provided patient-level data for the exploration of illness-related healthcare expenditure and its impact on household income. On identifying income-related inequities in out-of-pocket healthcare payments for rotavirus gastroenteritis, an extended cost-effectiveness analysis was conducted to evaluate the distributional benefits of universal rotavirus vaccination in averting illness and providing financial risk
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protection in Malaysia. This thesis found that rotavirus gastroenteritis results in a substantial health and economic burden in Malaysia, much of which was previously overlooked. Both rotavirus vaccines are likely to be cost-effective and affordable to the Ministry of Health, Malaysia, at prices negotiated in line with international tenders. Out-of-pocket healthcare expenditure for rotavirus especially impacts poor households. Universal vaccination would reduce rotavirus episodes and costs among all income groups, while the poor would particularly benefit in terms financial risk protection. The economic evaluation of rotavirus vaccines in this thesis is the first conducted in Malaysia. The evidence gathered here strongly suggests that rotavirus vaccines are a worthy investment for the government of Malaysia. The framework proposed in this thesis for economic evaluations of rotavirus vaccines in Malaysia, may be used for evaluations of other vaccination programmes in Malaysia, or other middle-income countries
Testing the role of exercise training in aging-related stem cell dysregulation
No full textPresented to the 23rd Undergraduate Research and Creative Activity Forum (URCAF) held at the Rhatigan Student Center, Wichita State University, April 12, 2024.The effects of exercise and its roles in the regulation of stem cell maintenance and function are unknown and could have profound implications for our understanding of stem cell health. This project aims to investigate the response of the JAK-STAT signaling pathway, a pro-stem cell homeostasis pathway in the testis niche, to exercise training. We have built an exercise apparatus for fruit flies, Power Tower version 2.0, to allow the flies to undergo three weeks of exercise training. Their exercise intensity will gradually increase from weeks 1 through 3. The training protocol takes advantage of the Drosophila's innate negative geotaxis ability (the directional movement against gravity) by forcing them to climb continuously in the container or until the apparatus is turned off. We expect to test the hypothesis that exercise training will correlate with an upregulation of JAK-STAT signaling and an increase in testis stem cell viability within the treatment group. In addition to building the apparatus, we have also optimized the protocol for antibody staining and evaluation of cell types in the Drosophila testis stem cell niche. We will provide an overview of the experimental plan designed to test our hypothesis that exercise attenuates aging-related stem cell dysfunction and present the preliminary data obtained from this ongoing investigation
A study on the propagation of aero and wind uncertainties and their effect on the dynamic loads of a wind turbine
No full textThis work is concerned with the quantification of uncertainties associated with wind turbines. A part form the understanding of the Effects of uncertainties per se, the efficient propagation of uncertainties is necessary for the implementation of robust design optimization methods, which is one of our future goals. Among all possible sources of uncertainties, here uncertainties related to the incoming wind and to the aerodynamic characteristics of the blades are propagated throughout a high-fidelity multibody aeroservoelastic tool. Different techniques, which could all be used for propagating uncertainties other than the ones considered here, are tested and compared. These include different formulations from the family of Non-Intrusive Polynomial Chaos Expansion, as well as Ordinary and Universal Kriging. By running a reduced subset of standard design load cases, a comparison among the various methods is drawn in terms of accuracy and computational efficiency with respect to a standard Monte Carlo approach. It is concluded that, for the uncertain- ties considered here, all approaches lead to a significantly higher performance compared to Monte Carlo, with Universal Kriging slightly standing out. It is also observed that the output parameters exhibit significant variations, and this highlights the importance of a comprehensive framework for the quantification and propagation of uncertainties in wind energy systems
Artificial intelligence in pharmacy education: innovations and future directions / Mathumalar Loganathan
No full textArtificial Intelligence (AI) is profoundly transforming pharmacy education, presenting numerous opportunities and complex challenges for pharmacy institutions worldwide. In countries like Switzerland, innovative approaches and the integration of AI in pharmacy education are reshaping the educational landscape, particularly in digital health, AI-driven pharmaceutical research, and robotics in pharmacy practice. Moreover, Switzerland is home to major pharmaceutical companies such as Novartis, Roche, and Lonza, which are heavily investing in AI for drug development and patient care. These companies collaborate with Swiss universities to integrate research and AI-based learning tools into pharmacy education. This strong academic-industry partnership positions Switzerland as a key player in AI-driven pharmacy innovation
Portrait of G. V. Loganathan
No full textPart of the Virginia Tech Pastel Portrait Collection, Blacksburg, this is one of the original set of portraits which were distributed to the loved ones of the victims, or stored for those who might want them at a later date
Significant progress in stem cell treatment for Alzheimer's disease: A critical review
No full textThis handbook comprehensively explores various facets of stem cells and their secretome in the field of regenerative medicine, covering topics such as the biology, characteristics, and applications of mesenchymal and non-mesenchymal stem cells in diverse medical contexts. It delves into their potential for treatment of radiation injuries, diabetes, aging-related diseases, osteoarthritis, Alzheimer's disease, and oral surgery. Furthermore, it investigates the potential of neuronal stem cells for neural repair, myoblast implants for Duchenne muscular dystrophy, and immunotherapy using non-genetically modified natural killer cells. The book also uncovers the possibilities of botanical leads for stem cell therapy, explores the role of stem cells in promoting healthy aging, and sheds light on their complex interplay with cancer, particularly in gliomas and gynecologic cancers. Additionally, it reviews the use of stem cell-derived insoluble factors, focusing on extracellular vesicles as therapeutic agents in dentistry, cardiovascular diseases, and neurodegenerative disorders. The chapters discuss the potential of engineering mesenchymal stem cells secretome for bone regeneration and treating intracerebral hemorrhage. Towards the end, the book elucidates cell-free scaffolding for tissue engineering, adult stem cells' disease tropism, and the evolving strategies in regenerative medicine. It is intended for researchers, professionals, and academicians in the fields of regenerative medicine, stem cell biology, and medical biotechnology
The development and pilot testing of a fall prevention education intervention for older persons at high risk of falls in a Malaysian primary care setting / Annaletchumy Loganathan
No full textThe aim of this study was to develop and pilot test a fall prevention education
intervention for older persons with a high risk of falls in a primary care setting.
There were three phases in this study. In the needs assessment study, the needs of
community-dwelling older persons with a high risk of falls and healthcare professionals
(HCPs) who managed falls were explored using qualitative interviews. The study was
conducted at University Malaya Medical Centre (UMMC), Kuala Lumpur from July
2012 to April 2013. Semi-structured topical guides were developed to facilitate the
interviews. The transcribed interview data were analysed thematically using Weft QDA.
A systematic literature review was conducted to determine the effectiveness of FPEIs.
The intervention was developed based on the evidence from the findings of the needs
assessment, systematic review, theories and clinical practice guidelines. The
Multifaceted Fall Education by Interprofessional Team (MuFE_IT) intervention consists
of presentations by inter-professional team and a fall prevention education booklet. The
MuFE_IT was then pilot-tested in three group sessions and revised based on the
feedback from the participants. The study participants’ knowledge and behavioural
changes were evaluated using questionnaires and focus-group discussions immediately,
one-month, and three-month post-intervention. The data were analysed using SPSS and
Weft QDA.
In the needs assessment study, both the HCPs and older persons highlighted the need
for educational materials on fall prevention. HCPs perceived their roles as the
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coordinator of care and provider of advice on fall prevention to older persons. HCPs
were aware that they needed to consider older persons’ views, beliefs and behaviours
when offering fall prevention advice. A systematic literature review of 21 RCTs found
that FPEIs which involved HCPs in providing fall advice, educational pamphlets, small
group sessions, video and multimedia presentations were effective. In the qualitative
evaluation of the MuFE_IT, four themes emerged: change of attitude towards fall
prevention, actions taken related to fall prevention, barriers in MuFE_IT
implementation, and reasons to take action to prevent falls. The participants were more
‘careful’, ‘compliant’ and ‘motivated’ to prevent falls. The participants found the
following components of the MUFE_IT intervention useful: professional advice from
the presentation on proper shoe wear, medication review and home interior
modification; information from the education booklet on fall prevention activities such
as exercises; small discussion groups that eased interaction and allowed information to
be shared among the participants. However, a few participants perceived that the advice
given at the MuFE_IT intervention was ‘common sense’ and ‘not practical’, as these
participants were already practising fall prevention activities. In addition, there was no
improvement in their knowledge after attending the MuFE_IT intervention sessions.
This study confirms the feasibility of developing an FPEI for older persons based on
needs, evidence and theories using mixed research methods. The MuFE_IT warrants
further study to evaluate its effectiveness in preventing falls in the Malaysian primary
care setting
Thermal and economic analysis of a liquid flat plate solar collector system using green carbon nanofluids / Harish Kumar Loganathan
No full textThe present investigation deals with the effects of using cost-effective, eco-friendly, non-corrosive, covalent functionalized carbon-based nanofluids to evaluate the energetic, exergetic, and economic performance of a Liquid flat-plate solar collector (LFPSC) forced circulation system. Two types of green nanostructures namely, functionalized carbon nanostructures and hybrid carbon nanostructures were synthesized using the facile, eco-friendly, free radical technique. Different natural extracts such as gallic acid, parsley leaves, hibiscus leaves, and neem leaves are utilized in the preparation of green carbon nanofluids. The green nanofluids prepared are gallic acid graphene nanoplatelets (GGNPs), parsley graphene nanoplatelets (PGNPs), parsley multi-walled carbon nanotubes (PMWCNTs), GGNPs decorated with silver nanoparticles (GGNP-Ag), PGNPs decorated with copper oxide nanoparticles (PGNP-CuO), and PMWCNTs decorated with silver nanoparticles (PMWCNTS-Ag). The functionalization and decoration of carbon structures were confirmed using characterization techniques namely FESEM, EDX, TEM, XRD, FTIR, TGA. Green carbon nanofluids with base fluid distilled water were prepared with different weight concentrations of 0.025 %,0.05 % & 0.1 %. The green nanofluids prepared showed long-term colloidal stability compared to conventional nanofluids. Thermo-physical properties investigated showed increased thermal conductivity, viscosity, and density, while a decrease in specific heat capacity. For varying concentrations, fluid flow rates of 0.8,1.2, and 1.5 L/min, heat flux intensities of 600, 800, and 1000 W/m2, and inlet temperature ranging from 303 to 323 K were considered for the conduction of experiments. Improvement in energy and exergy efficiency was achieved using green carbon nanofluids than base fluid. Thermal efficiency surges with increment in flow rate and heat flux intensities, meanwhile it decreases for increment in inlet temperature. Maximum augmentation in thermal efficiency of about 30.2 % was achieved for PMWCNT nanofluid followed by 28.4 % for PMWCNT-Ag, 24.31 % for PGNP, 24 % for GGNP, 23.56 % for PGNP-CuO, and 22.24 % for GGNP-Ag at 0.1 wt. % and 1.5 L/min, respectively than the base fluid. Analysis of exergetic performance revealed that exergy efficiency reduces with a rise in mass flow rate meanwhile enhanced with an increase in nanofluid concentration. Exergy efficiency was maximum for 0.1% PMWCNT concentration and flow rate of 0.8 L/min. The maximum increase in friction factor values is approximately 11.61 % for 0.1 % PGNP-CuO nanofluids, followed by 10.9 %, 9.2 %,8 %,7.78 %,6.97 %, respectively for 0.1 % GGNP-Ag, PMWCNT-Ag, GGNP, PGNP and PMWCNT nanofluids than distilled water. Relative pumping power slightly increases with the increment of green carbon nanofluid concentration but is quite close to that of the base fluid. Performance index greater than one is obtained with higher values achieved at an increase in the weight concentration of green nanoparticles in the aqueous medium. Economic analysis showcased a maximum reduction of 28.89 % in the size of the collector area using 0.1 % PMWCNT nanofluid instead of distilled water. The average payback period for LFPSC using green carbon nanofluids was 6.40 % lesser than that of using distilled water. The enhanced properties of green carbon nanoparticles make them a favorable candidate in enhancing the performance of different thermal systems
Nonlinear Poro Thermal Vibration and Parametric Excitation in a Magneto-Elastic Embedded Nanobeam Using Homotopy Perturbation Technique
No full textThe primary focus of this study is to analyze the nonlinear vibration patterns and parametric excitation of embedded Euler-Bernoulli nanobeams subjected to thermo-magneto-mechanical loads. The Euler-Bernoulli nanobeam is developed with external parametric excitation. By utilizing nonlocal continuum theory and nonlinear von Karman beam theory, the governing equation of motion is derived. Subsequently, the homotopy perturbation technique is employed to determine the vibration frequencies. Finally, the modulation equation of Euler-Bernoulli nanobeams is derived for simply supported boundary conditions. The impacts of magnetic potential, temperature, damping coefficient, Winkler coefficient, and nonlocal parameters are tested numerically on nonlinear frequency-amplitude and parametric excitation-amplitude responses. Results demonstrate that physical variables significantly influence both nonlinear frequency behavior and parametric excitation
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