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A future triple entry accounting framework using blockchain technology

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Blockchain(Research and Applications) 2021年第4期2卷 56-63页

作者： moinak maiti Ivan Kotliarov Vitalii Lipatnikov Department of Finance National Research University-Higher School of EconomicsSaint Petersburg194100Russia Centre for Applied Research and Development National Research University Higher School of EconomicsSaint Petersburg194100Russia Saint Petersburg State University of Economics St Petersburg191023Russia

The study adopts a single case study approach to bring into conversation,ideas,and views of several scholars on triple entry accounting(TEA).The development of blockchain technology already drives the conscious move towards the *** TEA is currently not being used in any significant way but is in a greater debate whether it is worth adopting such alternative accounting practices as the *** to the TEA system is challenging and at present,it is just a fascinating mental *** these backdrops,the present study discusses the likelihood cases of future accounting practice namely:(Ⅰ)Sophisticated Accounting Software based on the double entry accounting(DEA);(Ⅱ)Combination of Blockchain and TEA;and(Ⅲ)Combination of disruptive technologies in addition to Blockchain and ***,the study concludes with describing the basic architecture of a potential system of triple-entry accounting that could support the TEA system to deliver real-time insights into business ***,the study plotted a hype cycle for accounting technologies to help global organizations identify the relevant accounting technologies and applications.

关键词： Double entry accounting Triple entry accounting Application programming interface Edge computing Blockchain

Price distortions and municipal bonds premiums:evidence from Switzerland

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Financial Innovation 2021年第1期7卷 1359-1379页

作者： Darko B.Vukovic Carlos J.Rincon moinak maiti Department for Finance St.Petersburg School of Economics and ManagementNational Research University Higher School of EconomicsKantemirovskaya 3AOffice 331Sankt Petersburg 194100Russia

This study examines the pricing of municipal bonds before and after a currency shock in *** approaches are used to decompose the municipal to treasuries bond spreads into liquidity,maturity,and default risk *** first approach is the model of the cross-sectional instrumental variables,and the second approach is the model of the instrumental variables with panel *** study examines the composition of spreads for both approaches,in three scenarios:before,throughout,and after the currency *** study performed Durbin-Wu-Hausman tests for each decisive model to verify endogeneity issues,including the Lagrangian Multiplier test,the Cragg-Donald Wald F statistic to confirm the relationship of instrumental and endogenous variables,and the structural break test(Bai-Perron test)to determine the existence of structural breaks in bond *** study finds that the currency price distortions of the Swiss franc in January 2015 made long-run changes in the composition of the municipal bond *** research contributes to the understanding of municipal bond pricing by showing that default risk accounts for a large portion of the municipal bond spread,while maturity risk plays a lesser *** to our empirical findings,unexpected large currency price shocks may have long-term implications on the municipal bond spreads.

关键词： Municipal bonds Risk premiums Bond spreads Price distortions

Fecal microbiota transplantation in the treatment of hepatic encephalopathy:A perspective

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World Journal of Hepatology 2024年第5期16卷 678-683页

作者： Arghya Samanta moinak Sen Sarma Department of Pediatric Gastroenterology Sanjay Gandhi Postgraduate Institute of Medical SciencesLucknow 226014India

Due to its complex pathogenesis,treatment of hepatic encephalopathy(HE)continues to be a therapeutic *** late,gut microbiome has garnered much attention for its role in the pathogenesis of various gastrointestinal and liver diseases and its potential therapeutic *** evidence suggests that gut micro-biota plays a significant role in cerebral *** in the gut microbiota has been documented in patients with HE in a number of clinical and experimental *** on gut dysbiosis in patients with HE has opened newer therapeutic avenues in the form of probiotics,prebiotics and the latest fecal microbiota transplantation(FMT).Recent studies have shown that FMT is safe and could be effective in improving outcomes in advanced liver disease patients presenting with ***,questions over the appropriate dose,duration and route of administration for best treatment outcome remains unsettled.

关键词： Fecal microbiota Dysbiosis Hepatic encephalopathy Cirrhosis

Metabolic dysfunction-associated steatotic liver disease:A silent pandemic

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World Journal of Hepatology 2024年第4期16卷 511-516页

作者： Arghya Samanta moinak Sen Sarma Department of Pediatric Gastroenterology Sanjay Gandhi Postgraduate Institute of Medical SciencesLucknow 226014India

The worldwide epidemiology of non-alcoholic fatty liver disease(NAFLD)is showing an upward trend,parallel to the rising trend of metabolic syndrome,owing to lifestyle *** pathogenesis of NAFLD has not been fully understood ***,NAFLD has emerged as a public health concern in the field of hepatology and metabolisms *** changes in the nomenclature from NAFLD to metabolic dysfunction-associated steatotic liver disease have brought a positive outlook changes in the understanding of the disease process and doctor-patient *** changes are the main treatment ***,clinical trial using drugs that target‘insulin resistance’which is the driving force behind NAFLD,have shown promising *** translational research is needed to better understand the underlying pathophysiological mechanism of NAFLD which may open newer avenues of therapeutic *** role of gut dysbiosis in etiopathogenesis and use of fecal microbiota modification in the treatment should be studied *** of this silent epidemic by spreading awareness and early intervention should be our priority.

关键词： Metabolic dysfunction Fatty liver Obesity Insulin resistance

Hepatic pseudotumor:A diagnostic challenge

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World Journal of Hepatology 2024年第5期16卷 667-670页

作者： Arghya Samanta moinak Sen Sarma Department of Pediatric Gastroenterology Sanjay Gandhi Postgraduate Institute of Medical SciencesLucknow 226014India

Hepatic pseudotumors are rare lesions of unknown origin,characterized by the proliferation of fibrous connective tissue and inflammatory cell *** mimic malignant lesions clinically,and radiologically,given their non-specific clinical and imaging *** pathophysiology of hepatic pseudotumor is incompletely understood and there are no standardized criteria for *** have been reported to develop in various organs in the body with the lung and liver being the most common *** pseudotumors develop in patients with underlying triggers of liver inflammation and injury,including infections,autoimmune liver diseases,bile duct injury,or *** pse-udotumors respond well to conservative treatment with antibiotics,and steroids and some may regress spontaneously,thus avoiding unnecessary *** condition is rewarding to *** is important to recognize pseudotumor as a distinct clinical entity and include it in the differential of liver masses with atypical imaging features.

关键词： Hepatic pseudotumor Infection Stroglyloides Hepatic resection

Portal Cavernoma Cholangiopathy in Children and the Management Dilemmas

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Journal of Clinical and Translational Hepatology 2020年第1期8卷 61-68页

作者： moinak Sen Sarma Aathira Ravindranath Department of Pediatric Gastroenterology Sanjay Gandhi Post Graduate Institute of Medical SciencesLucknowUttar PradeshIndia

Portal cavernoma cholangiopathy(PCC)is one of the most harrowing complications of extrahepatic portal venous obstruc-tion,as it determines the long-term hepatobiliary *** symptomatic PCC is rare in children,asymptomatic PCC is as common as that in ***,there are major gaps in the literature with regard to the best imaging strategy and management modality in ***,natural history of PCC and effect of portosystemic shunt surgeries in children are *** PCC would lead to difficult or recalcitrant biliary strictures that will require endoscopic ther-apy or bilioenteric anastomosis,both of which are challenging in the presence of extensive *** are limited studies on the effect of portosystemic shunt surgeries on the outcome of PCC in children compared to *** this review,we aimed to collate all existing literature on PCC in childhood and also compare with adult *** highlight the difficul-ties of this disease to provide a comprehensive platform to foster further research on PCC exclusively in children.

关键词： Extra-hepatic portal vein obstruction Portal cavernoma cholangiopathy Portosystemic shunt

Gut and liver involvement in pediatric hematolymphoid malignancies

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World Journal of Gastrointestinal Oncology 2022年第3期14卷 587-606页

作者： Umeshreddy V Devarapalli moinak S Sarma Gopinathan Mathiyazhagan Department of Pediatric Gastroenterology Sanjay Gandhi Postgraduate Institute of Medical SciencesLucknow 226014Uttar PradeshIndia Department of Hematology Sanjay Gandhi Postgraduate Institute of Medical SciencesLucknow 226014Uttar PradeshIndia

Hematolymphoid malignancies are common neoplasms in *** involvement of the gastrointestinal(GI)tract,liver,biliary system,pancreas,and peritoneum are closely interlinked and commonly *** leukemias,lymphomas,and Langerhans cell histiocytosis(LCH),the manifestations result from infiltration,compression,overwhelmed immune system,and chemotherapyinduced drug *** acute leukemias,major manifestations are infiltrative hepatitis,drug induced gastritis,neutropenic typhlitis and chemotherapy related *** leukemias are *** presentation in lymphomas is cholestasis due to infiltration or biliary obstruction by lymph nodal *** of ascites needs a thorough workup for the underlying pathophysiology that may modify the therapy and affect the *** hematolymphoid malignancies are primary hepatic,hepatosplenic,and GI lymphomas which have strict *** advanced diseases with extensive spread,it may be impossible to distinguish these diseases from the primary site of *** produces biliary strictures that mimic as sclerosing *** infiltration is associated with poor liver recovery even after *** heterogeneity of gut and liver manifestations in hematolymphoid malignancies has a clinical impact on their *** chemotherapy is the mainstay of therapy in all hematolymphoid malignancies,debulking surgery and radiotherapy have an adjuvant role in specific clinical *** situations presenting as liver failure or end-stage liver disease require liver *** their initial presentation to a primary care physician,given the ambiguity in clinical manifestations and the prognostic difference with time-bound management,it is vital to recognize them early for optimal *** data from robust registries across the world is required for better understanding of these complications.

关键词： Leukemia Lymphoma Langerhans cell histiocytosis Gastrointestinal Hepatobiliary

Mitochondrial hepatopathy: Respiratory chain disorders- ‘breathing in and out of the liver’

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World Journal of Hepatology 2021年第11期13卷 1707-1726页

作者： Amrit Gopan moinak Sen Sarma Department of Gastroenterology Seth G.S Medical College and K.E.M HospitalMumbai 400012India Department of Pediatric Gastroenterology Sanjay Gandhi Postgraduate Institute of Medical SciencesLucknow 226014India

Mitochondria,the powerhouse of a cell,are closely linked to the pathophysiology of various common as well as not so uncommon disorders of the liver and *** supports a prokaryotic descent,and,unsurprisingly,the organelle is worthy of being labeled an organism in *** highly metabolically active organs require a continuous feed of energy,any dysfunction in the structure and function of mitochondria can have variable impact,with the worse end of the spectrum producing catastrophic consequences with a multisystem *** categorized a hepatopathy,mitochondrial respiratory chain defects are not limited to the liver in time and *** liver involvement is also variable in clinical presentation as well as in age of onset,from acute liver failure,cholestasis,or chronic liver *** organs like eye,muscle,central and peripheral nervous system,gastrointestinal tract,hematological,endocrine,and renal systems are also variably *** hinges on recognition of subtle clinical clues,screening metabolic investigations,evaluation of the extrahepatic involvement,and role of genetics and tissue *** is aimed at both circumventing the acute metabolic crisis and long-term management including nutritional *** review lists and discusses the burden of mitochondrial respiratory chain defects,including various settings when to suspect,their evolution with time,including certain specific disorders,their tiered evaluation with diagnostic algorithms,management dilemmas,role of liver transplantation,and the future research tools.

关键词： Mitochondrial hepatopathy Respiratory chain defects Maternal inheritance Neonatal liver failure DNA depletion syndrome Pearson syndrome

Mitochondrial hepatopathy: Anticipated difficulties in management of fatty acid oxidation defects and urea cycle defects

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World Journal of Hepatology 2022年第1期14卷 180-194页

作者： Aathira Ravindranath moinak Sen Sarma Division of Pediatric Gastroenterology Institute of Gastrointestinal SciencesApollo BGS HospitalsMysore 570023KarnatakaIndia Pediatric Gastroenterology Sanjay Gandhi Postgraduate Institute of Medical SciencesLucknow 226014Uttar PradeshIndia

Fatty acid oxidation defects(FAOD)and urea cycle defects(UCD)are among the most common metabolic liver *** of these disorders is dotted with challenges as the strategies differ based on the type and severity of the *** those with FAOD the cornerstone of management is avoiding hypoglycemia which in turn prevents the triggering of fatty acid *** this review,we discuss the role of carnitine supplementation,dietary interventions,newer therapies like triheptanoin,long-term treatment and approach to positive newborn *** UCD the general goal is to avoid excessive protein intake and indigenous protein ***,one size does not fit all and striking the right balance between avoiding hyperammonemia and preventing deficiencies of essential nutrients is a formidable *** issues during the acute presentation including differential diagnosis of hyperammonemia,dietary dilemmas,the role of liver transplantation,management of the asymptomatic individual and monitoring are described in detail.A multi-disciplinary team consisting of hepatologists,metabolic specialists and dieticians is required for optimum management and improvement in quality of life for these patients.

关键词： Mitochondrial hepatopathy Metabolic liver disease Liver transplantation Hyperammonemia Hypoglycemia Carnitine