Markups and profit margins are different accounting terms that analyze similar transactions and use the same inputs but show additional information. The two use costs and revenues as in their calculations. The critical difference is that while profit margins refer to sales less the cost of goods sold, markups refer to the amount that needs to be added to the cost of goods to get to the final selling price. Understanding these two terms ensures that price setting is done correctly. Too low or high price setting may cause lost profits or sales. Also, with time, the price setting of a firm impacts its market share. This research paper discusses markups and contribution margins of nursing homes.

Background and Aim: The coronavirus disease 2019 (COVID-19) vaccine helps to develop immunity to SARS-CoV-2, the virus that causes COVID-19, in most cases preventing the disease. Although various brands of vaccines work in different modes, all COVID-19 vaccines prompt an immune reaction to make the body remembers how to protect from the virus in the future. The present study aims to evaluate the safety and the immune response for mixing of Sputnik V and AstraZeneca COVID-19 vaccines on mice. Materials and Methods: Our experimental study was performed on mice weighing on average of 20 g, selected by random allocation. The mice were divided into four groups of 12. Group one received a single dose of 0.5 ml Sputnik V COVID-19 vaccine, group two received two doses of 0.5 ml AstraZeneca COVID-19 vaccine, group three received two doses of 0.5 ml Sputnik V together with 0.5 ml AstraZeneca COVID-19 vaccine and group four received two doses of 0.5 ml of 0.9 % NaCl. Results: Our study shows that the mixing of Sputnik V and AstraZeneca COVID-19 vaccines is safe and induces good immunity for mice. Conclusion: Mixing of Sputnik V and AstraZeneca COVID-19 vaccines creates no problems and provides good immunity to mice and maybe an interesting technique to help to overcome shortcomings of one or the other vaccine. Further toxicity studies are required to assess potential hazards for humans to evaluate the histopathological characteristics.

Incarcerated inguinal hernia is not an uncommon occurrence and the rate of incarceration in inguinal hernias has been variably reported between 3 and 16% with higher incidence among infants. Sigmoid colon as a content of hernia is itself an uncommon occurrence and associated impacted large and hard fecolith makes it a rare case in pediatric age group. Only single published case report could be found depicting these findings in young age group. Here we report 1-year-old child presented with 24 hours history of obstructed left-sided inguinal hernia. On exploration loop of sigmoid colon was identified with impacted fecolith.

The novel coronavirus disease (COVID-19) has rampaged into a second wave and shook the health infrastructure of several countries with India being among one of the worst-hit nations. In consideration of the current immense scarcity of ventilators in India, cautious resource allocation is the need of the hour. Hence, the Intensive care units and the ventilator allocation triage need to be formulated by a central public policy. This is due to the clinical implications, subjective judgments, ethical controversy, evidentiary weaknesses, and organizational complexities. This article suggests few approaches to suitably acknowledge everyone’s rights and judiciously allocate the ventilators for maximum benefit. This will ensure that the “maximum life years” are saved and no patient dies unlawfully.

Recently, emerged outbreaks of various viral infections, including severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), MERS-CoV, and ZIKA infections, are fatal for human life. These life-threatening infections to public health pointed out as a major cause responsible for initiating severe diseases globally. These viral infections heightened the morbidity rates and thus, it is a deadly fear to human life. Researchers left no stone unturned for searching newer therapeutic targets and remedies to treat these viral infections and outbreaks. Simultaneously, some of the researchers have gained success in the discovery of an efficient treatment and development of an effective vaccine.