Conform Research Articles

Nutraceuticals: New Perspective and Approach to Prevent Dysmenorrhea

Background: The words "nutrition" and "pharmaceutical" are combined to form the phrase "nutraceutical." Nutraceuticals are foods or dietary components that have an important role in regulating and sustaining normal physiological function in humans. For the treatment of dysmenorrhoea, a variety of pharmacological medications are available, however, they all have significant side effects. Dietary supplements and lifestyle management, on the other hand, were found to have a major influence on the occurrence and control of dysmenorrhea. Objective: The objective of this paper is to study a comprehensive review of the dietary and nutritional supplements with special emphasis on dysmenorrhea. This paper focuses on understanding and interpreting the details of menstrual pain and its effective nutritional diet that can be used as a treatment for avoiding menstrual discomfort. Methods: The selection of data has been done by studying a combination of various research and review papers from different databases like PubMed, NCBI, Science Direct, WHO, Cochrane Library, and Web of Science from the year 2000-2022. Results: Based on various papers and literature reviews, we have concluded about various dietary supplements and herbs that can be used to avoid pain during mensuration followed by its all-daily requirement of nutrition on different age groups and efficacy of treatments. Conclusion: According to current evidence, young women should be instructed in the proper use of dietary supplements, nutrition, and vitamins, as well as the inclusion of effective diet and lifestyle changes such as exercise and a well-balanced diet with adequate nutrition, as these are likely to reduce the negative effects of dysmenorrhea.

Thriving Through Calamity: Healthcare Worker Commitment During a Public Health Crisis.

The study purpose was to generate theory to explain why some hospital staff chose to stay on the job during a prolonged public health crisis. The "great resignation" of 2021 created shortages across the healthcare industry. Why some healthcare staff chose to stay at work when coworkers were leaving in large numbers through retirement, transition to different careers, or perceived suddenly better clinical opportunities was not clear. Qualitative Grounded Theory methods guided this research study. Sixteen healthcare workers participated in open-ended interviews that provided data to identify major concepts in an emerging model of commitment during crisis. A "Commit to Stay" model emerged showing 4 major influences including sense of personal agency, supportive organization, social connections at work, and external connections and influence. The Commit to Stay conceptual model can help guide nurse leaders as they grapple with supporting those who choose to stay at work in healthcare during intense, sustained healthcare crises.

Biochar-derived dissolved organic matter enhanced the release of residual ciprofloxacin from the soil solid phase

Biochar has been utilized to reduce ciprofloxacin (CIP) residues in soil. However, little is known about the effect of biochar-derived dissolved organic matter (DOM) on residual CIP transformation. Thus, we analyzed the residual soil CIP as influenced by biochar generated from rice straw (RS3 and RS6), pig manure (PM3 and PM6), and cockroach shell (CS3 and CS6) at 300 °C and 600 °C. The three-dimensional excitation-emission matrix (3D-EEM), parallel factor analysis (PARAFAC) and two-dimensional correlation spectral analysis (2D-COS) were used to describe the potential variation in the DOM-CIP interaction. Compared with CK, biochar amendment increased the water-soluble CIP content by 160.7% (RS3), 55.2% (RS6), 534.1% (PM3), 277.5% (PM6), 1160.6% (CS3) and 703.9% (CS6), indicating that the biochar feedstock controlled the soil CIP release. The content of water-soluble CIP was positively correlated with the content of dissolved organic carbon (r = 0.922, p < 0.01) and dissolved organic nitrogen (r = 0.898, p < 0.01), suggesting that the major influence of the water-soluble CIP increase was DOM. The fluorescence quenching experiment showed that the interaction between DOM and CIP triggered static quenching and the creation of a DOM complex. The mean log K of protein-like material (4.977) was higher than that of terrestrial humus-like material (3.491), suggesting that the protein-like material complexed CIP was more stable than the humus-like material. Compared with pyrolysis at 300 °C, pyrolysis at 600 °C decreased the stability of the complex of protein-like material and CIP by 0.44 (RS), 1.689 (PM) and 0.548 (CS). This result suggested that the influence of temperature change was more profound on PM biochar-derived DOM than on RS and CS. These insights are essential for understanding CIP transportation in soil and controlling CIP contamination with biochar.

E-Commerce Platforms, Social Commerce on Decreasing Visits to the Traditional Market of Cirebon Wholesale Center

This study uses quantitative research methods to analyze the effect of e-commerce and social commerce platforms on the decline in visits to the Cirebon Wholesale Center Traditional Market, with a focus on the Tiktok Shop case study. The sampling technique used by researchers is non-probability sampling with purposive sampling technique and the data analysis used in this researcher is validity test, reliability test, determination coefficient test, hypothesis testing. Therefore it is important for the government to take more concrete steps to help them deal with this situation, namely by helping to create promotional efforts that can build a positive image for traditional markets, conventional business owners want traditional markets to be known as unique shopping places with quality local products and the friendliness of traders who are the main attraction. with the existence of e-commerce, social commerce and tiktok shop has a significant effect on the decline in interest in visiting the Cirebon Wholesale Center traditional market. As we know in today's modern era, consumer interest in online shopping has a major influence on the marketing management of a company's products and services. Services in e- commerce and social commerce are an alternative for the millennial generation to increase sales turnover compared to offline stores.

Editors' Choice—Visualizing the Impact of the Composite Cathode Microstructure and Porosity on Solid-State Battery Performance

Abstract The kinetics of composite cathodes for solid-state batteries (SSBs) relies heavily on their micro-structure. Spatial distribution of the different phases, porosity, interface areas, and tortuosity factors are important descriptors that need accurate quantification for models to predict the elec-trochemistry and mechanics of SSBs. In this study, high-resolution focused ion beam-scanning electron microscopy tomography was used to investigate the microstructure of cathodes com-posed of a nickel-rich cathode active material (NCM) and a thiophosphate-based inorganic solid electrolyte (ISE). The influence of the ISE particle size on the microstructure of the cathode was visualized by 3D reconstruction and charge transport simulation. By comparison of experimen-tally determined and simulated conductivities of composite cathodes with different ISE particle sizes, the electrode charge transport kinetics is evaluated. Porosity is shown to have a major influence on the cell kinetics and the evaluation of the active mass of electrochemically active particles reveals a higher fraction of connected NCM particles in electrode composites utilizing smaller ISE particles. The results highlight the importance of homogeneous and optimized mi-crostructures for high performance SSBs, securing fast ion and electron transport.

Experimental and Numerical Investigation of the Fracture Behavior of Extruded Wood–Plastic Composites under Bending

The ability of wood–plastic composites (WPCs) to withstand various loads and resist plastic failure is attracting more and more interest due to the global increase in demand for WPCs by over 6 million tons per year. Among the most important and innovative research methods are those based on fracture mechanics—their results enable material designers to optimize the structures of these hybrid polymer composites at the nano, micro and macro levels, and they allow engineers to more accurately evaluate and select functional, sustainable, long-lasting and safe product designs. In this study, standard single-edge notched bending (SENB) tests were used to analyze the fracture toughness of two different extruded WPCs along the longitudinal (L) and transverse (T) directions of extrusion. In addition to their resistance to crack propagation, critical fracture criteria, initial contact stiffness, fracture parameters and fracture surfaces, the mechanical properties of these composites were also investigated. The results showed that WPC-A coded composites withstood higher loads until failure in both directions compared to WPC-B. Despite the larger data spread, both types of composites were more resistant to crack propagation in the T direction. Mode II of crack propagation was clearly visible, while mode III was not as pronounced. The experimental results and the numerical finite element (FE) model developed up to 58% of the maximum load correlated well, and the obtained deformation curves were best approximated using cubic equations (R2 &gt; 0.99). The shear stress zone and its location, as well as the distribution of the equivalent stresses, had a major influence on crack propagation in the fracture process zone (FZP).

Climate–resilient strategy for shortening the crop cycle in rice and the host influenced rhizosphere microbiome

We present the field rapid generation advancement procedure for shortening the crop cycle in rice. The practical protocol developed by us using different maturity groups of rice showed promising early flower induction. We observed a shortening of crop cycle to about 35–40 days depending on the variety. The spacing between the plants was the major influencer for flower induction compared to other interventions tested viz., clipping, potassium di-hydrogen phosphate and paclobutrazol spray. Our raised bed direct seeding strategy completely avoided the transplantation. The work flow for flower induction can be a reference to increase generations of rice breeding. The rhizosphere bacterial dynamics using 16srRNA gene amplicon sequencing showed the Acinetobacter population abundance as a key mediator and marker for flowering time. The alpha diversity at flowered and unflowered stage showed the species richness as Control < Pusa Sugandh 5 < BPT-5204. The rice rhizosphere of this ecosystem had an abundance of Methylotrophs that utilize methane as a carbon source suggesting that the developed method is a green technique suitable for generation advancement that can be replaced for flooded condition assisted breeding in rice. Selective enrichment of functional abundance between varieties suggested the host - influenced microbiome for early flowering in rice. This protocol is expected to greatly accelerate the process of new variety breeding and the construction of mapping populations.

Dialogue and the “miracle of language”: the early and late Bakhtin

Abstract This essay begins with a brief account of the French linguistic structuralism and very briefly some aspects of the post-structuralist critique of it, here represented by Lacan and, Deleuze, and Guattari as a response to it. Against this backdrop, the purpose of the essay is to show a critique of structuralism that came earlier than the post-structuralist one, namely that of the Russian philosopher of the dialogic speech and literary scholar Mikhail Bakhtin in the 1920s. The concept of the dialogical word has had a major influence in cultural semiotics, literary – and film studies and existential psychotherapy. A second purpose of this essay is to briefly show in what way the ethics of the dialogical word is important in the latter, in existential psychotherapeutic work. Translations from Swedish and French are mine.

Obtaining the effective number of reinforcements progressively inserted and optimized to reduce the strain energy of cantilever plates with a different relationship between height and length

To achieve more efficient structures, research into material properties is important in mechanical designs. The anisotropy of fiber composites is increasingly being exploited. This is particularly true for curved and continuous composites. The position and orientation of the filaments have a major influence on mechanical properties. So, the application of these fibers at specific paths is very important to obtain excellent structures. When developing components for high-performance applications, it is necessary to use optimization methods to find the best reinforcement paths. To achieve high efficiency, it is necessary to reduce the volume of the reinforcements to improve the strength-to-weight ratio. This reduction not only directly reduces the mass, but also decreases manufacturing costs. The present work aims to gradually add reinforcements to carbon fiber-reinforced polymers (CFRPs). It observes the exact number of fibers required to achieve the greatest possible reduction in strain energy. The results prove that the use of more reinforcements than ideal is unnecessary because it increases the volume of reinforcements but doesn’t improve the properties. Optimization is achieved by parameterizing B-splines using sequential linear programming (SLP). Four cases analyzed concern a cantilevered plate. A force is applied to the free edge, causing bending. The boundary conditions are identical, and only the length of the plate changes. The strain is plotted to observe the strain distribution. Then, the results show that adding three to four reinforcements can reduce the strain energy by 92.6% to 98.0% compared to a structure without reinforcements.

Towards understanding the influence of seasons on low-groundwater periods based on explainable machine learning

Abstract. Seasons are known to have a major influence on groundwater recharge and therefore groundwater levels; however, underlying relationships are complex and partly unknown. The goal of this study is to investigate the influence of the seasons on groundwater levels (GWLs), especially during low-water periods. For this purpose, we train artificial neural networks on data from 24 locations spread throughout Germany. We exclusively focus on precipitation and temperature as input data and apply layer-wise relevance propagation to understand the relationships learned by the models to simulate GWLs. We find that the learned relationships are plausible and thus consistent with our understanding of the major physical processes. Our results show that for the investigated locations, the models learn that summer is the key season for periods of low GWLs in fall, with a connection to the preceding winter usually only being subordinate. Specifically, dry summers exhibit a strong influence on low-water periods and generate a water deficit that (preceding) wet winters cannot compensate for. Temperature is thus an important proxy for evapotranspiration in summer and is generally identified as more important than precipitation, albeit only on average. Single precipitation events show by far the largest influences on GWLs, and summer precipitation seems to mainly control the severeness of low-GWL periods in fall, while higher summer temperatures do not systematically cause more severe low-water periods.

THE ANALYSIS OF FURNISHING AND DESIGNING OF DIAGNOSTIC CENTERS WITHIN SPORTS OBJECTS

The increasing development of mankind can be seen in the progress in the design of sports facilities which must satisfy certain high standards of construction and equipment and which need to offer a maximum number of services in their environment in order to meet the needs of customers. One of the major positive influences on users includes opening diagnostic centers within sports objects which must be furnished properly and functionally. When furnishing and designing the interior, it is necessary to pay attention to the choice of colours, floor materials, lighting, and most importantly – the equipment that will be used in the premises of the center. They can be separated into zones: medical rooms, laboratory, and diagnostics and training area. Each of these zones has different requirements for equipment with special attention to the privacy of the patients being tested, their safety and keeping the space clean.

What does sustainability have to say about recent research in media management? Systematic review of recent media management research

ABSTRACT Sustainability related to the SDGs Agenda 2030 is a pressing issue that concerns all sectors of society. Media companies play a significant role in promoting sustainability, as they have a major influence on society’s behaviour. This article examines recent literature in the media management field to identify the aspects of sustainability that researchers focus on and the proposals they make to integrate the three aspects of sustainability – economic, social and environmental – into current business models. A systematic literature review was conducted using the triple-layered business model framework. This study reveals that media companies prioritise economic sustainability due to recent industry turbulence. However, social sustainability, particularly improving employees’ working conditions, remains an area that requires attention. Although companies recognise the importance of their audiences’ needs, they have much work to do to become socially and environmentally sustainable.

Exploring Antibiotic Resistance Through Artificial Intelligence: A Novel Perspective

Exploring Antibiotic Resistance Through Artificial Intelligence: A Novel Perspective

Survey of screw-retained versus cement-retained implant restorations used in both education and private dental practices.

In the literature, it is still unclear if the decisions for selecting the type of implant crown-retaining system are based on scientific-based research or if the Universities' choices, Implant marketing trends, or finances could have a major influence on the private dentists' decisions. Therefore, this study aimed to evaluate the crown-retaining system (cement- or screw-retained) used in dental schools and private dental practices. A 13-item questionnaire was sent to Canadian dental schools (n=10) and dental offices in London (n=298), Canada. The questionnaire included demographic questions and questions to reveal the dentists' perspectives on prosthetic implant treatment between the two-retaining systems. Results were analyzed using descriptive statistics and multinomial logistic regression (p=0.05). Twenty-four private dentists and five dental schools responded to the survey - 62.5% of private practitioners and 60% of universities reported using both systems. A trend was observed in using screw-retained systems by dentists who graduated 5-10 years ago. Straumann, Astra, and Nobel Biocare were the private practices and dental schools' preferred implant systems. The use of platform switching for all cases was selected by 54.2% of the private practitioners and 40% of the dental schools. Resin cement was the private practice's preferred cementation method; the dental schools used glass ionomer and zinc phosphate cement. The multinomial logistic regressions showed no statistical difference between the crown-retaining system chosen and the decision factors. The laboratory technician's recommendations and cost influenced the decision-making process for private dentists. For the universities, perio-restorative outcome, implant position, survival rates, institute preferences, and evidence-based research influenced the crown-retaining system's decision-making process. CONCLUSION: The Canadian dental schools and private practice reported using both screw- and cement-retaining systems. However, there was a difference in the selection criteria as the universities showed a tendency towards a more research-based approach in their decision, while for the private practices, the technicians' recommendations and cost played a major role in the decision process. It was noted that the implant systems preconized by the Universities were observed to be used in private practices.

AN INVESTIGATION ON FACTORS INFLUENCING CUSTOMER SATISFACTION BY UTILISING ONLINE SHOPPING

Purpose: E-Commerce has unleashed yet another revolution, which is changing the way businesses buy and sell products and services. New methodologies have evolved. The role of geographic distances in forming business relationships is reduced. E-Commerce is the future of shopping. With the deployment of 3G ,4G&amp; 5G wireless communication technologies, the internet economy will continue to grow robustly. Nowadays, online marketing is a new area of marketing which play a vital role in attracting customers. Theoretical Framework: Most organizations utilize online shopping in current technology age to please consumers and also to attract additional clients. Online purchasing has a major influence on the pleasure of customers. Online shopping is the key aspect of electronic commerce, and this electronic trade guides many clients in the manner they purchase things from the business.Convenience is one of the benefits that customer gets from the e-commerce and thus increasing customer satisfaction. This is due to customer can place a purchase an order from anywhere with internet connection. E-commerce business provider should give importance on every customer by giving smooth service and many options for payment and have more functions available online. Design/Methodology/Approach: The study investigated factors influencing customer satisfaction in e-commerce. Demographic variables were analyzed alongside perceived risks and influencing factors. Findings: Findings highlight diverse influences on online purchasing behavior and varying satisfaction factors. However, no significant differences were found in risk perceptions. Education on online purchasing steps is recommended based on the results.

IL-21 conditions antigen-presenting human γδ T-cells to promote IL-10 expression in naïve and memory CD4+ T-cells

Abstract Direct interaction between T-cells exerts a major influence on tissue immunity and inflammation across multiple body sites including the human gut, which is highly enriched in ‘unconventional’ lymphocytes such as γδ T-cells. We previously reported that microbial activation of human Vγ9/Vδ2+ γδ T-cells in the presence of the mucosal damage-associated cytokine IL-15 confers the ability to promote epithelial barrier defence, specifically via induction of IL-22 expression in conventional CD4+ T-cells. In the current report, we assessed whether other cytokines enriched in the gut milieu also functionally influence microbe-responsive Vγ9/Vδ2 T-cells. When cultured in the presence of IL-21, Vγ9/Vδ2 T-cells acquired the ability to induce expression of the immunoregulatory cytokine IL-10 in both naïve and memory CD4+ T-cells, at levels surpassing those induced by monocytes or monocyte-derived DCs. These findings identify an unexpected influence of IL-21 on Vγ9/Vδ2 T-cell modulation of CD4+ T-cell responses. Further analyses suggested a possible role for CD30L and/or CD40L reverse signalling in mediating IL-10 induction by IL-21 conditioned Vγ9/Vδ2 T-cells. Our findings indicate that the local microenvironment exerts a profound influence on Vγ9/Vδ2 T-cell responses to microbial challenge, leading to induction of distinct functional profiles among CD4+ T-cells that may influence inflammatory events at mucosal surfaces. Targeting these novel pathways may offer therapeutic benefit in disorders such as inflammatory bowel disease.

Effect of Warehousing Management on Supply Chain Performance: A Case of Inyange Industries Ltd

In local and globalized markets, warehouses are crucial supply chain nodes. This study aimed to investigate the effect of warehousing on supply chain performance: A case of Inyange Industries Ltd. The goals were to evaluate how inventory management, warehouse capacity building, and material handling affects supply chain performance in Inyange Industries Ltd. This research experimented with three different theories: Just-in-time, Lean, and Triple-A supply chain. The population of this study were 105 staff members of Inyange Industries Ltd. Therefore, census was conducted because the population size is affordable and the researcher can be able to contact all the respondents. Quantitative data were analyzed using inferential research methodology in this study. Questionnaires were used to gather primary data, which was then analyzed. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS), and descriptive and inferential statistics were used to show the study's results. According to the research, supply chain performance is positively and significantly affected by both automated and manual material handling. Mechanical material handling, on the other hand, improves supply chain performance, but not much. Inyange Industries' supply chain performance is influenced by the material handling systems to the tune of 19.3%, as shown by the modified R2 value of 0.193. According to the research, supply chain performance is positively and significantly affected by inventory counts, warehouse management systems, and inventory organization. A 0.967 adjusted R^2 value suggests that 96.7% of the variation in Inyange Industries' supply chain performance is explained by the inventory management techniques. According to the research, supply chain effectiveness is positively and significantly impacted by warehouse demand planning, design, and management. Warehouse capacity planning techniques at Inyange Industries account for 95.4% of the variation in supply chain performance, as shown by the modified R2 value of 0.954. The research concluded that material handling, inventory management, and warehouse capacity planning are all important warehouse management measures that significantly impact supply chain performance for the better. The methods used by Inyange Industries Ltd. for managing their warehouses have resulted in an improvement in supply chain performance of 87.2%. The regression coefficients, supported by their t-test values and Beta coefficients, highlight both the significance and strength of relationships between independent and dependent variables. Material Handling demonstrated the greatest impact (β1=0.532, t=8.556, p=0.000), followed by Inventory Management (β2=0.379, t=6.147, p=0.000), and Warehouse Capacity Planning (β3=0.172, t=3.268, p=0.002), emphasizing their respective contributions to Supply Chain Performance of Inyange Industries Ltd.'s supply chain. This proved that material handling in warehouse management has a major influence on supply chain performance. Because the p-value was lower than 5%, we may say that the association is statistically significant. The research concluded that both automated and human material handling should get additional funding. To maximize efficiency in stock-taking as well. Previous studies have looked at a variety of organizational factors that affect performance of supply chains. To further understand how warehouse management strategies affect overall performance, more research is needed.

Microbiome of periodontitis and peri-implantitis before and after therapy: Long-read 16S rRNA gene amplicon sequencing.

The microbial profiles of peri-implantitis and periodontitis (PT) are inconclusive. The controversies mainly arise from the differences in sampling sites, targeted gene fragment, and microbiome analysis techniques. The objective of this study was to explore the microbiomes of peri-implantitis (PI), control implants (CI), PT and control teeth (CT), and the microbial change of PI after nonsurgical treatment (PIAT). Twenty-two patients diagnosed with both PT and peri-implantitis were recruited. Clinical periodontal parameters and radiographic bone levels were recorded. In each patient, the subgingival and submucosal plaque samples were collected from sites with PI, CI, PT, CT, and PIAT. Microbiome diversity was analyzed by high-throughput amplicon sequencing using full-length of 16S rRNA gene by next generation sequencing. The 16S rRNA gene sequencing analysis revealed 512 OTUs in oral microbiome and 377 OTUs reached strain levels. The PI and PT groups possessed their own unique core microbiome. Treponema denticola was predominant in PI with probing depth of 8-10 mm. Interestingly, Thermovirga lienii DSM 17291 and Dialister invisus DSM 15470 were found to associate with PI. Nonsurgical treatment for peri-implantitis did not significantly alter the microbiome, except Rothia aeria. Our study suggests Treponemas species may play a pivotal role in peri-implantitis. Nonsurgical treatment did not exert a major influence on the peri-implantitis microbiome in short-term follow-up. PT and peri-implantitis possess the unique microbiome profiles, and different therapeutic strategies may be suggested in the future.

Comprehensive Pan-Cancer Analysis of Connexin 43 as a Potential Biomarker and Therapeutic Target in Human Kidney Renal Clear Cell Carcinoma (KIRC).

Background and Objectives: Connexin 43 (Cx43) is involved in the transfer of small signaling molecules between neighboring cells, thereby exerting a major influence on the initiation and progression of tumorigenesis. However, there is a lack of systematic research on Cx43 expression and its predictive role in clinical diagnosis and prognosis in pan-cancer. Materials and Methods: Several biological databases were used to evaluate the expression levels of GJA1 (encoding Cx43) and its diagnostic and prognostic significance in pan-cancer. We targeted kidney renal clear cell carcinoma (KIRC) and investigated the relationship between GJA1 expression and different clinical features of KIRC patients. Then, we performed cell-based experiments to partially confirm our results and predicted several proteins that were functionally related to Cx43. Results: The expression of GJA1 has a high level of accuracy in predicting KIRC. High GJA1 expression was remarkably correlated with a favorable prognosis, and this expression was reduced in groups with poor clinical features in KIRC. Cell experiments confirmed the inhibitory effects of increased GJA1 expression on the migratory capacity of human renal cancer (RCC) cell lines, and protein-protein interaction (PPI) analysis predicted that CDH1 and CTNNB1 were closely related to Cx43. Conclusions: GJA1 could be a promising independent favorable prognostic factor for KIRC, and upregulation of GJA1 expression could inhibit the migratory capacity of renal cancer cells.

The Effect of Amortizing the Value of Human Resource Cost on the Financial Performance of Nigeria Banks

This study looked into how Nigerian banks' financial performance was affected by depreciating their human resource costs. The research design used in this study is the survey research design. Reliability and validity of the data sources were established by the questionnaire. The data were analyzed using the descriptive and Regression statistical technique. It was discovered that human resources had a major influence (Adj R2 = 0. 858, F (9.064)). The findings showed that financial performance benefited from the expense of human resource training. FP was significantly impacted by HRTC (β = 0.3.86, t = - 1.586, p&lt; 0.05), and FP was significantly impacted by HRAC (β = 0.911, t = 4.143, p&lt;0.05). According to the study, using acquisition costs for human resources has a favorable effect on an organization's financial performance. The management boards of the banks under examination are advised by the study to work toward implementing the policy of classifying human resource costs as assets. To guarantee that their employees have the technical know-how and understanding to perform their tasks more efficiently, banks must plan regular training sessions for their HR department. Since the organization's most significant asset is its human resources, the Central Bank of Nigeria ought to ensure that the funds allocated to them are appropriately declared and acknowledged as assets in bank annual reports. By doing this, the genuine financial performance of the institutions will be more accurately depicted.