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        Management of maxillofacial injuries in bear mauling cases: a review of 20 cases

        Indu Bhusan Kar,Prashant Dilip Chopda,Niranjan Mishra,Alok Kumar Sethi,Bikas Ranjan Mahavoi 대한구강악안면외과학회 2016 대한구강악안면외과학회지 Vol.42 No.1

        Objectives: As the craniofacial and neck regions are prime areas of injury in bear attacks, the careful management of soft and hard tissue injuries and selection of reconstructive options is of the utmost importance. This study will review the incidence and patterns of bear mauling in eastern India reported to our department and the various modalities used for their treatment over a period of 7 years. It also documents the risks of infection in bear mauling cases and the complications that have occurred. Materials and Methods: Twenty cases were treated over the study period. Cases were evaluated for soft and hard tissue injuries including tissue loss and corresponding management in the craniofacial region. Cases were also evaluated for other associated injuries, organ damage and related complications. Results: Various modalities of treatment were used for the management of victims, ranging from simple primary repairs to free tissue transfers. Simple primary repairs were done in 75% of cases, while the management of the injured victims required reconstruction by local, regional or distant flaps in 25%. Free tissue transfers were performed in 15% of cases, and no cases of wound infection were detected in the course of treatment. Conclusion: Knowledge of various reconstructive techniques is essential for managing maxillofacial injuries in bear mauling cases. Modern reconstructive procedures like free tissue transfer are reliable options for reconstruction with minimal co-morbidity and dramatic improvement in treatment outcomes.

      • The Impact of Increased Credit Card Usage on Costs Incurred by Merchant Establishments in Singapore

        A. Seetharaman,Nitin Patwa,Indu Niranjan,Srinivas Phani Kavuri 한국유통과학회 2016 The Journal of Asian Finance, Economics and Busine Vol.3 No.4

        The research aims to help merchant acquiring institutions gain a better insight on what merchant establishments in the Singapore market perceive of the costs they incur due to credit card acceptance. The research attempts to study the Singapore market and establish if increased credit card usage does increase costs for the merchant establishments that accept credit cards, this will help to acquire institutions in Singapore have a better understanding of merchant perceptions and what drives or deters credit card acceptance in the Singapore market. The survey was based on an interview of merchant establishments and the views of the merchants and was not based on their financial data. As a first step, the variables used in the survey were tested for interdependence using Chi-square tests; subsequently data reduction using factor analysis was performed and finally linear regression to establish a relation between dependent and independent variables. Merchant establishment believe accepting credit cards and increasing volume is costlier compared to another form of payment, but have mixed awareness about interchange fee. It also indicated that interchange fee and cardholder benefits are independent of the merchant establishments. The study only broadly attempts to gauge merchants view if increased credit card usage has increased costs for them.

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        A Critical Appraisal of Transfer Pricing by Multinational Corporations

        A. Seetharaman,Nitin Patwa,Indu Niranjan 한국유통과학회 2016 유통과학연구 Vol.14 No.11

        Purpose - This paper presents how Multinational Enterprises (MNEs) operate in different tax jurisdiction could decide on its transfer pricing strategy as the optimal solution to increase their global after tax income through transfer pricing and solve their related transfer pricing issues related to distribution cost, consumer, and wholesale vendor. It has been strategy issues for an MNEs to locate its tax basis of wholesale vendor and buyer in a jurisdiction where effective rather low Research design, data, and methodology - The collection of information and data for this research project gathered from various sources of secondary data. The findings of these relevant research topic article and journal were the main source of references for this research project Results - The achievement of management’s operational and financial objectives depends on transfer pricing policies availability that is consistent and supports both vendor, wholesaler, distributor and ensuring sufficient documentation and data is available to support the application and arriving at the arm length. Conclusions - The study concluded with an emphasis on the importance of web-designed information about international taxation rules and transfer pricing policy and pricing agreement among wholesale vendor and whole buyer around the world.

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