Accounting is crossing its boarders since the inception of single and double entry system. The accounting concepts and conventions made a stronger contribution to the field of accounting. However, the conservatism and other principles and concepts of accounting limited the usage and treatment of human resources in right dimension. There were earlier researches with respect to human resources valuation and treatment both from investment and cost perspective. However, still human resource accounting is in infancy due to varied reasons and in one way the present research aimed to rethink and stress the need for further studies in the subject. The present research paper aimed at the treatment of human resources with a true and fair view, like other elements involved in financial accounting and the inclusion of human resources not only from the expenditure perspective but also from the investment point of view is argued to depict the true and fair view of financial accounts and financial reports. Further, it is intended to discuss setting up of an apex body for valuation and treatment of human resources and other concerns which limits the practice of human resource accounting. Finally, it concluded with the future road map for financial accounting to consider it as "Human Resource Financial Accounting".
A simple, rapid, sensitive, precise and accurate high performance liquid chromatography method was developed for simultaneous determination of Chlorthalidone and Cilnidipine in human plasma using Azilsartan as internal standard (ISTD). The analytes were extracted from 500 µL aliquots of human plasma sample by direct protein precipitation technique using acetonitrile. Evaluation of content of the drugs were done by employing a mixture of acetonitrile and 0.1% orthophosporic acid (OPA) buffer in the ratio of 35:65 v/v as the mobile phase with a flow rate of 1ml/mL and injection volume of 10µL. Chromatographic separation was accomplished using Inertsil C18, (150×4.6 mm; 5µm) analytical column and the effluents were monitored at 248 nm with photo diode array (PDA) detector. The total run time was 8 min with retention time of Chlorthalidone, Cilnidipine and Azilsartan 3.516 min, 3.518 min and 2.308 min respectively. Linearity was established at a concentration range of 0.05-5.00 µg/mL for Chlorthalidone and 0.025-2.5 µg/mL for Cilnidipine. The method was validated as per the US-FDA guidelines and the results were within the acceptance criteria. And proposed method was successfully applied for the simultaneous determination of Chlorthalidone and Cilnidipine in human plasma.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.