Introduction Accounting in business filed measures the data today activities, processes the data into reports, and communicates the results to decision makers and stake holders.It provides proper ways to understand the activities of companies particularly administration and manufacturing functional activities. This paper aims to ascertain the accounting techniques used for managerial decision making in common business and entity operation. This paper covers the accounting segments in practical application such as strategies and tools in accounting for discovering expenses and revenues, Creating budgets and forecasting ideas for growth, provide financial information to steer company decisions and highlights different tools and techniques of accounting gears such as financial and cost accounting information, mathematics and future forecasting methods and other miscellaneous tools to calculate internal aspects of the business entities. Addition to this, this paper also focus short‑run and long-run decision-making and the researcher climaxes the upcoming and most likely new accounting and management tools to be used in near future as ending point. The study also established that financial managers who are focusing more on financial statements and reporting perform accounting tasks. Key Core areas in Application of Accounting in Managerial Decision Making1. Analyzing Expenses and Revenue2. Creating Budgets and Forecasting Ideas for Growth3. Providing Financial Information to Steer Company Decisions Snapshot of Practices of Accounting Gears 1. Based on Financial Accounting Information Ratio Analysis Cash & Fund Flow Analysis Return on Capital Financial Correlation 2. Based on Cost Accounting Information Marginal & Labour costing Standard & Differential Costing Analysis of Cost Variances Absorption Costing 3. Based on Mathematics Operations Research Linear Programmeming Network analysis & Queuing Theory Simulation & Game Theory 4. Based on Future Information Budgeting & Targeting Variance  & Trend Analysis Forecasting & Project Appraisal 5. Miscellaneous Tools Managerial Reporting Integrated Auditing Financial Planning & MIS Revaluation & Decision Making Accounting The Role of Accounting in an Organization1. Helping Forecast the Future.2. Helping in Make-or-buy Decisions.3. Forecasting Cash Flows.4. Helping Understand Performance Variances.5. Analyzing the Rate of Return Short‑run Versus Long-run Decision-making1. Net income.2. Sales.3. Return on total assets and total equity4. Earnings per share The Accounting and Management tools most likely to be introduced soon are –As an indication of how the management accounting discipline is developing in the short-term it is particularly interesting to look at those tools which respondents intend to adopt within the next two years, as follows (figures in brackets are the number of respondents intending to introduce that tool):1. Customer profitability analysis2. Rolling forecasts3. Activity based management4. Environmental management accounting5. Product/service profitability analysis6. Post completion audits7. Business process re-engineering ConclusionThe business is a place where that allows multiple decisions of different nature, dimension and duration of earning of the business enterprises. To understand a decision is necessary to analyze the process, the steps that led to this choice, the behavior of decision makers involved, influences and power exercised. In order to answer to our research question, the research tries to find some of the role played by financial accounting analysis in managerial decision-making such as –a. Assistance to corporate managers to know and analyze the past, present situation to focus the blue print for the future of the company.b. Visualize the cause and effects events that are not distinguishable by daily activities.c. Deliver a quantitative indication of the entities in terms of financial, operational and investing activities of the firm.d. Guide the executives to prepare the future actions and deeds to be handled in the complex business environment.e. Accounting apparatuses in managerial decision provides intangible, reliable and comparable information for resolution budgeting.f. Accounting tool package include subjective and quantitative information for handling business abnormalities.g. Successful manager has to be convincing when making a decision but visionary when implementing it. References1. https://accountlearning.com/tools-and-techniques-of-management-accounting.2. Alexandra-Daniela Socea, “Managerial decision-making and financial accounting information”, Procedia – Social and Behavioral Sciences 58 ( 2012 ) 47 – 55.3. Ciuhureanu, Alina, “Management Accounting – Managerial Obligation or need”, Revista Academiei Fortelor Terestre”, 2018, Vol. 23 Issue 4, p282-2874. http://www.microbuspub.com.5. http://www.cimaglobal.com.6. https://www.invensis.net/blog/finance-and-accounting/what-is-management-accounting-and-its-importance/ Dr. Senthil Kumar, is an Associate Professor of Finance and Business Management in Skyline University Nigeria. He has a PhD. in Business Management from Bharathiar University, India. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

An emerging technical field called artificial intelligence (AI) investigates, develops, and applies the theory, approach, method, and system for replicating, enhancing, and expanding human intellect. The “father of artificial intelligence,” physicist Alan Turing, initially proposed the idea in 1950; he created the “Turing test” and claimed that AI was more sophisticated than the human brain but similar to it (Mintz and Brodie, 2019; Kaul et al., 2020). Deep learning, a new generation of AI technology has evolved in recent years. This subset of computer algorithms can automatically gain knowledge from and then artificially and independently conclude the data. Various neural networks, including the deep belief network, convolutional neural network, long- and short-term memory network, etc., are included in deep learning (Kulikowski, 2019). According to AI research, the output-input ratio in medicine is more promising than it is in other industries (Mintz and Brodie, 2019). The marriage of artificial intelligence with medicine transforms the conventional medical model and creates a breakthrough advancement.  Medical diagnosis with AI The time needed to make a diagnosis and the diagnostic effectiveness can both be dramatically increased when a doctor uses AI to diagnose a patient with a specific sickness or condition. By examining clinical radiology data like X-rays, CT scans, MRIs, pathology, and exams using ultrasonography, endoscopy, and biochemistry for relevant bodily indications in humans, the technology can replace the inefficient conventional medical model, to provide conclusions that are prompt and reliable, especially for complex diagnoses. Because AI can resolve problems so quickly, doctors may create a more intentional and acceptable treatment plan depending on the patient’s situation. Use of AI in Medical Treatment In surgery: AI in surgical procedures has gained traction as AI technology advances. PUMA560, Probot, AESOP, Robodoc, and Acrobat were helpful surgical assistants in the modern period. With sharper vision, more practical and precise operation, even remote operation, and other benefits, these technologies represent a tremendous invention unmatched in human history and reduce the amount of surgical intervention. Through this innovative technology, formerly challenging minimally invasive techniques can now be used to undertake complex surgical operations (Stefano, 2017). Perioperative period: This is the time frame surrounding the full procedure, from the time the patient is receiving surgical care until recovery. It is divided into three sections: the preoperative phase, the surgical period, and the postoperative recovery period. Numerous successes with the use of AI technologies have been made across the entire perioperative period. These applications are observed in anesthesiology assistance, three-dimensional printing (3DP) and rehabilitation assistance (Peng-ran et al., 2021). AI in Drug Production Due to the lengthy process involved in producing drugs according to the conventional model—which includes clinical trials, testing, and promotion, drug ingredient design studies, functional target studies, and performance tests—new medications may not always perform as well as anticipated even after extensive research. But as AI has advanced recently, it has altered the healthcare sector’s traditional drug industry and made it easier to find and assemble new drugs (Bajorath et al., 2020; Brown et al., 2020). The novelty and quality of medicines from the AI generation have also reached new heights as they have continuously evolved. Clinical trial procedures have been accelerated, and the time and expense of research and development have dropped owing to predictive AI algorithms with vaccine formulation (Russo et al., 2020; Zhavoronkov, 2020). Conclusion Scientists are already using AI to develop pharmaceuticals, customize therapies, and even modify genes more effectively. But this is only the start. We can utilize AI to assist us to identify important patterns that we can use to make precise, economical decisions in complex analytical procedures the more we digitize and combine our medical data. References Bajorath J, Kearnes S, Walters WP. (2020). Artificial Intelligence in Drug Discovery: Into the Great Wide Open. J Med Chem, 63(16):8651-8652. Brown N, Ertl P, Lewis R. (2020). Artificial intelligence in chemistry and drug design. J Comput Aided Mol Des, 34(7):709-715. Kaul V, Enslin S, Gross SA. (2020). The history of artificial intelligence in medicine. Gastrointest Endosc, 92(4):807-812 Kulikowski CA. (2019). Beginnings of Artificial Intelligence in Medicine (AIM): Computational Artifice Assisting Scientific Inquiry and Clinical Art – with Reflections on Present AIM Challenges. Yearb Med Inform, 28(1):249-256 Mintz Y, Brodie R. (2019). Introduction to artificial intelligence in medicine. Minim Invasive Ther Allied Technol, 28(2):73-81 Peng-ran, L., Lin, L., Jia-yao, Z., Tong-tong, H., Song-xiang, L. and Zhe-wei, Y. (2021). Application of Artificial Intelligence in Medicine: An Overview. Current Medical Science 41(6):1105-1115. Russo G, Reche P, Pennisi M. (2020). The combination of artificial intelligence and systems biology for intelligent vaccine design. Expert Opin Drug Discov, 1-15 Stefano GB. (2017). Robotic Surgery: Fast Forward to Telemedicine. Med Sci Monit, 23:1856 Zhavoronkov A. (2020). Medicinal Chemists versus Machines Challenge: What Will It Take to Adopt and Advance Artificial Intelligence for Drug Discovery? J Chem Inf Model, 60(6):2657-2659.   Miracle Uwa Livinus is a Lecturer II in the Department of Biochemistry, School of Science and Information Studies at Skyline University Nigeria. He has M.Sc in Nutritional Biochemistry from Nasarawa State University You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

Introduction Every person’s preference for future consumption over present consumption, their expectations for future income, and to some extent the interest rate, all have an impact on how much they save. The amount of money it safeguards directly relates to the financial progress. Savings are responsible for boosting of economy in the country. People may invest their savings and build wealth through options such as fixed deposit, mutual funds, stocks, bonds, properties and gold and silver. Diversification of investment help the savings to grow and may lead to greater the amount of capital available for investment. Money does not have any increment unless if it is invested in some proposals. Investment decision differ from one investor to other depending upon their risk bearing based on long term or short term. Gold is the most valuable asset in the economy. Gold may be baptized a hedge against inflation or reservoir for future use or substitute for the currency notes which are used as a means of transfer or exchange. Gold to the investors in recent years has been important mainly because of rise in prices due to inflation. It has been used more for speculation rather than for a long-term investment and for quick profits. Gold is popularly known as ‘yellow metal’ can be invested into either in the form of Gold jewelry, Gold bars, Gold coins, Gold ETF (exchange-traded fund), GSB (Gold Sovereign bonds) and GDS (Gold Deposit Schemes). Applicable Factors to be considered on Gold Investment Options available in gold investment Gold bullion market activities Exchange value Demand and Supply of gold Higher risk protection other than investment options Future security E-Gold Reliability of schemes Actions of (ETF) electronic-traded funds International factors on Gold The worldwide spot price of gold is a factor in determining the metal value of gold because the majority of the gold in any nation is imported. The London bullion market is where the spot price is set. The price of gold will increase if the spot price does, for some reason. Additionally, other global circumstances, such as war and peace, which influence the movement of gold prices globally also have an impact on domestic gold prices. Demand and Supply decides the price of Gold Demand and supply principles direct the pricing of all goods in an economy and gold is no exception. The price of gold will increase, it affect the demand too. This behavior of investors can be seen during holidays, wedding season, or following a successful good monsoons that benefits the rural population. The amount of government reserves in the country has an impact on the gold supply. The price of gold will grow if demand remains constant and the Central Bank sometimes purchases additional gold since it is accepted as an equal to foreign commercial money for the issuing of new currency notes. Adjusting risk in Investment portfolio When other securities markets crash, diversifying an investing portfolio also helps when we include gold as investment option. In challenging market circumstances, gold is crucial for recovering losses. An investor can modify the risk-to-return ratio in their investment portfolio with the use of gold investments. As a result, investing in gold is a wise choice, but there are certain considerations to make before. The main benefit of investing in a liquid asset like gold is its price stability. Compared to other assets, it is simpler to convert into cash. Reselling is therefore a crucial component for which appropriate measures should be made to guarantee that the investment realizes the highest resale value when necessary. Conclusion Gold investments are known to protect against inflation and economic uncertainty. Gold is one of the alternative investment strategies that plays a significant role in an investor’s portfolio. In fact, gold investors now believe that investing in gold has a significant impact on economic growth. In the decision to invest in gold, sentiment is the influenced factor, while safety is the heavily influenced factor. Gold investors place safety first, followed by risk management, mortgage instruments, liquidity, trustworthiness, assured return, market dynamics, and sentiments, as their lowest priorities. Reference Bishesh Thapa (2020), Factors Influencing Investment Decisions in Gold , Journal of Business and Social Sciences Research, Issue-2,Vol-5, Dec2020,pp-62 Gowri Nair, and Pavithra, (2015), “A study on investment behavior with special reference to Kollam corporation”, Global Journal for Research Analysis, Vol.4, Issue:8, August, pp.194 https://www.livemint.com/market/commodities/five-factors-affecting-gold-prices S Amudhan, J Poornima, S Senthil Kumar,  “A study on individual investors satisfaction level of existing investment schemes in Salem districts”, South Asian Journal of Marketing & Management Research , Issue-3, Vol-6, 2016 pp.31 Dr. S Senthil Kumar is currently working as Assistant Professor in Finance and Management, Skyline University, Nigeria. His qualifications are MBA, M.Com, M.Phil, MS, and PhD. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

Many people who had a past history of COVID-19 infection are now presenting with cognitive problems with attention, concentration, and memory loss [1]. The doctors are now referring to these problems as COVID-associated ‘Brain Fog.’ Though Brain fog is not a medical or scientific term; it is used by individuals to describe how they feel when their thinking becomes sluggish. The fogginess of the brain is a frequently reported symptom these days, and can be best described as: Cloudy thinking Inability to concentrate the way that one earlier could Lapses in memory Losing train of thought such as forgetting in mid-sentence what you were planning to say, or asking the other person “what was I saying?” frequently Getting distracted easily, with the feeling that the mind is refusing to focus Poor motivation, sluggishness, fuzziness Remember the sickly feeling that we all experience when we are recovering from flu or any illness, jet-lagged or on an anti-allergic medication that makes us fuzzy for a few hours. I am sure that we all have experienced this feeling at some point of time in our life. However, never do these symptoms become so aggravated to get noticed on a daily basis affecting the quality of life and work. Most of the time the sickly feeling disappears once we recover from illness or get adjusted to the new time zone or the side effects of the medication just wear off [2]. However, if this uneasy feeling persists for a long time and disturbs the daily routine then one may be possibly suffering from ‘Brain Fog.’ Reporting of Brain Fog has gone up significantly since the COVID pandemic. It is included as one of the features of long COVID or Post-COVID Syndrome. ‘Chemo brain’ or ‘Chemo Fog’ is a condition in which a cancer patient experiences sluggishness, fuzziness, and a low feeling after receiving chemotherapy. This is because of the inflammation of neurons due to chemotherapy. It is now known that the COVID virus may cause inflammation or swelling of several organs and tissues. The main brunt has been on the lungs but the involvement of other organs was also there that included the brain [3]. Many COVID patients complained of loss of smell as one of their symptoms. This indicates that there may be mild brain inflammation produced by the COVID infection, which may be the cause of ‘Brain Fog.’ According to medical experts, the best way to deal with the problem of ‘Brain Fog’ is to perform an aerobic exercise like walking. While there is no established ‘dose’ of exercise to improve brain health, it’s generally recommended that one can walk 30 minutes a day, five days a week. Maintain a healthy diet that includes fruits, vegetables, nuts and beans, and whole grains. And completely abstain from alcohol and drugs. A normal sleep routine of 7-8 hours every day. The body can heal itself when we sleep at night. Sleep deprivation is one of the main reasons for many mental illness.   Brain Fog may however also happen in people who have not had COVID infection. If the symptoms persist then one should consult a doctor and investigate the blood glucose level, blood pressure, hemoglobin, vitamin B12, and vitamin D levels. One should also look out for hormonal changes, especially irregular periods or thyroid dysfunction. Fogginess of the brain can also be an early symptom of dementia. It is believed that COVID-induced ‘Brain Fog’ will improve gradually and most will gain back their brain’s vitality. However, if the symptoms persist then one should consult a qualified medical expert.     References: Choudhuri G. Coping with Brain Fog. November 7, 2022. https://tinyurl.com/y7pwtwm2 Budson A E. What is COVID-19 brain fog — and how can you clear it? March 8, 2021, Harvard Health Blog. https://tinyurl.com/4tzkwkzn Fernández-Castañeda, A., Lu, P., Geraghty, A. C., Song, E., et al. (2022). Mild respiratory COVID can cause multi-lineage neural cell and myelin dysregulation. Cell, 185(14), 2452–2468.e16. https://doi.org/10.1016/j.cell.2022.06.008 Dr. Sanjoy Kumar Pal is a Professor of Biology in Skyline University Nigeria. He has a PhD. in Animal Genetics from Indian Veterinary Research Institute, India. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria