Why is neurons called the structural and functional unit of nervous system?
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"Nephrons" are considered the elementary basic units of structural and functional origins of main excretory organ called Kidneys. Both the Human kidneys consist of more than 10 lakhs or 1 million nephronal structures in both the kidneys.
A Nephronal structure or Uriniferous tubular structure are enclosing the renal tubule and the Malpighian corpuscle or a renal capsule which further consists of the Bowman's capsule or also called as Glomerular capsule and the stiffly formed capillaries consisted rounded coiled structure called as Glomerulus (in singular it's called a glomeruli vice versa) which're formed of anastomosingly interconnected complex plexus of thin vessels and are non-dependent on single loops of capillary tufts, instead formed of many connections in a network chain.
Nephron's main function is to excrete waste products and make it more non-complex so that, other parts of kidney can easily process them into waste products and separate ionic compounds also, reabsorb the essential nutrients, in all nephron is the most important structure in a human kidney and is the only one to take major parts of functions like protecting the osmoregulatory index of the body by removing or the excessive water present and not required in the body, etc.
"Neurons" are the basic elementary functional units and the main structural units of the whole nervous system and the neural tissues from which most of them equal to the lengths and dimensions of the body as a whole encompassing neural build-up. Neurons having more longer time taking processes or prolonged projections from a site are often honored as the longest living functionary cells of the Human Body. Our Nervous or Neural System consists of more than 100 billion neurons at time of birth and get reduced as per normal process of aging.
Most of the following neurons are almost covered by the main connecting organ called Brain. Once the neurons are formed and developed to it's full extent they're never going to undergo divisions to increase in numbers or to recover from a accidental exposure and will stay in a starting phase called "interphase" for the remaining time of a Human's life.
After the periodic time of Birth is completed, more new neurons are never going to undergo any formations, development, divisions, differentiations, etc. Some of those neurons consist of neuronal cytons in a "flask shaped structure" those are called "Purkinje cells", which're mostly occurring in the main region of Brain called the Cerebellum.