A Proposed Accounting Framework for Controlling Highly Complex and Thoroughness Risks Through Using of Financial Derivatives (Covid - 19) as a Model

The current pandemic (COVID-19) currently is great importance at all levels due to its comprehensiveness in its impact on the global economy, as well as it has displaced a number of companies from positions that have always occupied this decline as a result of improper practices and poor management, and the pandemic was the main driver of the market in financial fluctuations. It is expected that it will affect production and sales and, as a result, the expected profits, and then on the credibility of the financial statements and the exposure of companies to bankruptcy, and it will be the opposite of what was disclosed in those statements. Therefore, some accounting treatments should be carried out and some financial instruments derived therefrom, and working on finding an accounting framework that uses some types of contracts The research aims to analyze the risks facing companies, exposure to different and appropriate accounting approaches and treatments, and knowledge search to carry out reforms in accordance with international financial reporting standards and enable it to control risks effectively and successfully, and that the application of the framework helps to Risk Management and Reducing its Consequences The researchers followed the case study on a sample of service companies (Baghdad Transport and Real Estate Investment Company). It was reached to strengthen the financial position by acquiring financial assets as a result of accounting treatments for derivatives and employing gains with hedged financial assets that enhance their ability to continue and address risks before they occur. Controlling risks using these modern derivative tools is an essential issue for companies based on the returns of these tools, such as controlling regular financial flows, achieving capital gains and reducing risks. Risk and ensure its continuity and then rise to competition. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Estimating sensitivity and specificity of COVID 19 antibodies assay post RT-PCR testing

Objective: To determine sensitivity and specificity of Roche SARs-cov-2 antibodies assay using real time poly-marase chain reaction (RT-PCR) Covid-19 as standard in Pakistani population. Methodology: It was a cross-sectional study conducted in Rehman Medical Institute Peshawar from 1st January 2021 till 15th February 2021. This study include 192 suspected Covid-19 patients. Serum samples set consisted of 122 symptomatic RT-PCR positive patients and 70 negative RT-PCR were used for qualitative detection of Antibodies (CoVID-19 IgG, IgM). Overall and period wise (Post RT-PCR) diagnostic accuracy was determined by comparing results of antibodies assay to Rt-PCR. Chi square test was applied to assess the correlation between post-PCR duration and Anti-SARS-Cov-2. A p-value of <0.05 was considered significant.

Anion gap metabolic acidosis on continuous renal replacement therapy: Are you missing something

Introduction: Anion gap metabolic acidosis is a common metabolic abnormality seen in the clinical practice. Causes includes Lactic acidosis, Ketoacidosis, Renal failure, volatile acid toxicity and salicylate poisoing. Ketoacidosis is due to decreased glucose and insulin availability leading to starvation ketosis and diabetic ketoacidosis respectively. Ketoacidosis is uncommonly seen in patients on prolonged continuous renal replacement therapy. We present 2 cases at Grady Hospital admitted with Acute hypoxic Respiratory Failure due to COVID 19 pneumonia, developed euglycemic ketoacidosis on Continuous Renal Replacement Therapy Case Description: case 1: 73 male with the history of HTN, DM, CKD III admitted for acute hypoxic respiratory failure due to COVID 19 pneumonia. He was intubated on admission day 9. Course got complicated by hypotension during intubation leading to Acute Renal Failure on day 11. Patient was started on Renal Replacement Therapy on day 12 due to volume overload and acidosis. Day 19, Anion gap worsened and betahydroxybutyrate was elevated. Patient was started on insulin drip with resolution of acidosis on day 20. Case 2: 48 yo male with the history of HTN, DM II, CKD stage III admitted for Altered mental status, hypertensive emergency and cough. He was diagnosed with COVID 19 Pneumonia. Patient had non oliguric acute kidney injury on admission. Hospital day 11, patient was oliguric, volume overloaded and hyperkalemia prompted Renal replacement therapy initiation. Day 14, Anion gap worsened and betahydroxybutyrate was elevated. Tube feed were initiated and Dialysate prescription was reduced leading to resolution of anion gap on day 12. Discussion: Diabetic ketoacidosis is a medical emergency commonly in patients with Type I DM but also in Type II DM patients as well. It occurs due to decrease insulin concentration or increase insulin resistance with or without decreased glucose availability leading to release of counterregulatory hormone and fatty acid metabolism producing ketoacids. Diagnostic criteria include pH <7.3, Serum HCO3 <18, Serum glucose >250 mg/dl and positive serum +/-Urine ketones. Euglycemic DKA is a subtype of DKA with serum glucose of <200 mg/dl. Incidence of Euglycemic DKA varies from 2.6-3.2%. Continuous renal replacement therapy is an under-recognized cause of Euglycemic DKA in patients with Diabetes Mellitus.

COVID-19 infection and its relation to preterm delivery in pregnant women

The study aims to find the relationship between COVID-19 virus infections and early births in women infected with this virus in of Al-Fallujah city. The prospective study was conducted in Al-Fallujah city during the period between February 1, 2020, and September 1, 2020, at Al-Fallujah Teaching Hospital. Through the study, 100 pregnant women were received, complaining of Covid-19 infections, which were diagnosed in Al-Fallujah, and now Real Time PCR was confirmed through nasopharyngeal swabs that were taken from Al-Fallujah Teaching Hospital. The study also included measuring the level of blood pressure, sugar andC-RP in those women during the fifth to eight week, where we were infected, and then in the 12th week of pregnancy took place, where communication was made, and a level was measured, and as a result, these women whocompleted the period with a pre-term labor, miscarriagebefore the 24th week of pregnancy or those completed the period with successful pregnancy. In this study, 33% of COVID-19 pregnant women were within the age group 24-30 years followed by 30% in the age group 31-38 year. In this study, 10 % of COVID-19 pregnant women suffer from hypertension, 13% were with Diabetes, 35% with UTI while 70% were suffered from fever.When reaching 24th week of pregnancy, and as shown in Table 3. The study showed that 40% COVID-19 pregnant women experienced completed the period with a pre-term labor, 10% was with miscarriagebefore the 24thweek of pregnancy, while 50% of them completed the period continued the pregnancy. In this study, 82.5 % of COVID-19 pregnant women with preterm labor were suffered previously from fever comparing with 55% of COVID-19 pregnant women without preterm labor. The study showed the highest mean of C-reactive protein was present COVID-19 pregnant women with preterm labor (22.5±2.14 mg/ml), fan lowest mean was in women who without preterm labor (14.6±2.11 mg/ml) (P<0.01). Conclusions: The study showed a significant relation ofCOVID-19 infection with pregnant women who pre-term labor especially who have high body temperature.