Volume 7, Issue 7, July 2019 Edition - GSJ Journal Publication

[1]   [2]   [3]


QUALITY CONTROL ASSESSMENT OF EXPOSURE FACTORS OF SELECTED CONVENTIONAL X-RAY MACHINES []


This study aimed to determine the Accuracy of Exposure Factors (Kvp and mAs) in Conventional X-ray Machines by using Kvp meter NeroMax 8000, in this research Extensive measurements were made to assess the changes of KVp, mAs in terms of the accuracy of measurement. and compared with the international tolerance. The main result show that there was small variation between the stat-ed (kvp and mAs) and (kvp and mAs) measured by the kvp meter at low (kvp and mAs) where at high kilovoltage there are big varia-tion. The accuracy of Kvp measurement for [M1, M3, M4, M5] machines are within the tolerance limit and The accuracy of Kvp meas-urement for machine [M2] are out of the tolerance limit (± 5%) and this means that machine [M2] need to be calibrated and adjusted. for The accuracy of mAs measurement for [M2, M3, M4, M5] machines are within the tolerance limit and The accuracy of mAs meas-urement for machine [M1] are out of the tolerance limit (± 10%).


The role of Export Processing Zone on Bangladesh national economy []


Abstract The Export processing zone (EPZ) has played one of most important role in the economy of Bangladesh after 1990 though it was established in 1983. In Bangladesh economy, EPZs contribute very effectively in the terms of foreign direct investment (FDI), employment, export and investment for last ten years especially in Bangladesh’s Export Processing Zones (BEPZs).This study has explored the performance of EPZs and its benefit in the economy of Bangladesh in the term of investment, export and employment in details. It also focuses eight BEPZs performance in terms of their size, location and infrastructure and identifies the reason of the involvement of foreign investor in BEPZs. This study explores the performance of the BEPZs between 2005 and 2018. In this study secondary data is used and data were being collected from the official website of Bangladesh Export Processing Zone Authority (BEPZA).This study also tried to explore the role of EPZ in national economy, women empowerment, digitalization, poverty alleviation, per capita income, diversification of product and power plant and some policy recommendations for further development of economic zones.


IMPACT OF FINANCIAL REPORTING QUALITY ON FIRM’S FINANCIAL PERFORMANCE []


This study examines impact of FRQ on Firm’s Financial Performance, by using three different proxies of Financial Reporting Quality: (i) conservatism; (ii) accruals quality; and (iii) earnings quality. Our main objective is to analyze the outcome of a good Financial Reporting Quality on Corporate financial performance (FP) which is accessed by market to market/book ratio (MTB). To this end, proposed postulate is analyzed on a sample of cement manufacturing firms in Pakistan for the period of 2006-2017. Empirical evidences of panel data shows the positive & significant impact of FRQ on firm’s financial performance (FP). These findings are robust in accordance with three different proxies of Financial Reporting (accruals quality, earnings quality and accounting conservatism) and also for the aggregated measure of said three proxies of financial reporting. The empirical results indicate that this relation is moderated by level of firm size, the leverage (Debt) and working capital of the corporation.


A Review To Measure the Effectiveness of LEAN Constructions Practices on Project Performance with Mediating Role of Cost of Quality []


There are several defies and difficulties fronting the construction industry in Pakistan. Lean construction technique is a new technique that was introduced to the construction business to advance the project management in order to progress the total show of the project after observing its positive impacts on the manufacturing industry. The tenacity of this study is to quota the usefulness of employing lean techniques and approaches on the performance of Pakistani construction projects. With the help of questionnaire surveys the current mindfulness of the Lean Construction Technique was observed in the big construction firms of Pakistan. It is concluded that the defendants do not have the sound knowledge about of the Lean techniques but they are conscious about other new administration methods. The survey also depicts about the most efficiently used lean techniques in the Pakistani Construction Projects and they include waste reduction, perpetual development, client attention, and decrease unevenness. Secondly the Price of Quality of the project was taken as the mediator between the Lean Construction Techniques and Overall Project Performance. Model is proposed after the thorough literature review done from the prior studies that was found strengthening the proposed model justification. The relationship of Lean techniques with the COQ, COQ with Project Performance and lastly Lean techniques with Project Performance was found by the certain statistical analysis techniques using SPSS 21 and Amos Graphics. Different analysis was performed on the on the data gathered through the questionnaire surveys for the most accurate and comprehensive results so the conclusions drawn have the reliability. Future implications will also be recommended and proposed.


Productivity Improvement of a Garment Industry by Using Assembly Line Balancing and Sequential Improvement Techniques []


In today’s dynamic market, mass product manufacturers need to rapidly respond to the ever-growing customers' demand. Manufacturers use different management tools to improve their productivity to meet these increasing demands. Among which Assembly Line Balancing is the most effective one in case of mass production. In this research, assembly line balancing was performed to improve productivity while reducing cycle time, idle time and bottleneck. Time Study was performed for the analysis purpose of the existing assembly line and then the Sequential Improvement Techniques was used to improve productivity. After the improvements, assembly-line efficiency dramatically increased from 28.26% to 78.47%. This changes immediately made effective in our proposed industry ‘MONDOL FABRICS LTD.’.


CONTAGION AND SPILLOVER EFFECT FROM DEVELOPED STOCK MARKETS TO THE EAST AFRICAN SECURITIES MARKETS []


This paper investigates shock transmission mechanisms in East African securities markets. It models volatility effects be-tween developed stock markets and volatility of the East African securities markets during the global financial downturn of 2007-2009. The United States of America stock markets was used as a proxy for the developed markets and source of the crisis. The study period was divided into three sub-sample phases; pre-crisis:-January 2006 to December 2007; In-crisis:-January 2008 to March 2009; Post crisis:-March 2009 to December 2010. Asymmetric Generalized Autoregressive Conditional Heteroscedastic (E-GARCH 4,1) model was modified to capture both aspects of contagion and spillovers. The data comprised of the daily closing stock indices for the three East African markets: Kenya- Nairobi Securities Ex-change 20 Share Index, Uganda-Uganda Securities Exchange Index and Tanzania-Tanzania Share Index and the United States Standard and Poor’s 500 for the 2006-2010 period, making up to 956 observations. The study found that the mar-ket volatility in East Africa experienced during the 2007 – 2009 period was influenced both by volatility spillover from the U.S. markets and internal or domestic influences especially for Kenyan and Ugandan markets. No evidence of volatility contagion to the East African markets during the pre-crisis and post-crisis phases however the study found that the Tanzania market experienced volatility contagion from the U.S. market after the main crisis phase. Moreover the study found out that the Kenyan Market has strong influence on the Uganda Securities exchange during volatile periods. Further study on interconnectedness of the East African Exchanges is advised employing Cointegration and Granger causality models.


Population dynamics of Aphis craccivora (Koch) and its natural enemies on Cowpea crop in relation to weather parameters in Chittagong, Bangladesh. []


The studies were conducted during 2010- 2012 on the population dynamics of Aphis craccivora (Koch). Aphids are major and serious crop pest in the agricultural fields of Bangladesh. The results expressed that the aphid population was prominently higher in January to March on Cowpea crop. The correlation of the aphid population was done with abiotic and biotic factors and showed positive correlation with high temperature. On the other hand the population of predators and associated insects showed negative correlation with all abiotic parameters that is temperature, relative humidity and rainfall. Hence the information contained in this paper lead to establish the proper Integrated Pest Management (IPM) practices for Aphis craccivora (Koch) management.


Security Intelligence Cooperation and the Coordinated War on Terror among Nigeria’s Security Agencies: Panacea to Stable National Security []


Abstract Security Intelligence cooperation and the coordinated war on terror among Nigeria’s security operatives is lauded to be a major panacea to stable national security and timely approach to conflict management, considering the barrage of violent conflicts and level of insecurity in Nigeria. Taking into cognisance the unstable security situation in Nigeria, one would expect absence of rivalry or clashes and at the same time existence of maximum cooperation among all the security agencies saddled with the responsibility of maintaining stable security in the state. It is observed that unhealthy rivalry and clashes have taken several dimensions and crippled their effective security containment. This study seeks to find out the causes of these rivalries and clashes; efforts geared towards addressing it and remedies to the problem. The study made use of secondary data from books, bulletins, newspapers, internet sources, among others. At the end of the analysis, it was discovered that many factors such as duplicating of functions without clear delimitations among the security agencies, unhealthy comparisons, the feeling of superiority complex among the operatives, lack of effective anchor to coordinate them, among others, account for these rivalries. The study recommends measures of promoting healthy cooperation among the security agencies as a panacea to maintaining stable national security in Nigeria.


THE EFFECT OF WORK DISCIPLINE AND MOTIVATION ON WORK SATISFACTION WITH EMPLOYEE PERFORMANCE AS INTERVENING VARIABLES (A study Regional Revenue Agency of North Luwu Regency) []


This study aims to determine the effect of work discipline and motivation on job satisfaction by including employee performance as an intervening variable, while the result of the objectives of this research can contribute the development of the theory of behavioral accounting and practical contribution for organization of the North Luwu Regency Regional Revenue Agency. The study used a quantitative approach. There were 150 population, they were employees of the Regional Revenue Agency, North Luwu Regency. And the data were collected through questionnaires, and then data analysed by SmartPLS 3.0. The results indicate that seven hypotheses proposed are accepted. Work discipline and motivation variable have a positive and significant effect to improve employees’ performance and job satisfaction, and the employees’ performance has a positive and significant influence on work satisfaction. Discipline work and motivation have influence on job satisfaction through employee performance.


CHEMICAL COMPOSITION OF TORTILLA CHIPS WITH THE ADDITION OF SQUID INK (LOLIGO VULGARIS LAMARCK, 1798) IN PANGANDARAN WATER, WEST JAVA, INDONESIA []


This research aims to obtain the chemical composition of tortilla chips with the addition of squid ink (loligo vulgaris lamarck). This research was conducted out at the Fisheries Product Processing Laboratory of the Faculty of Fisheries and Marine Sciences, Padjadjaran University, which began in May 2019 until 10 May 2019. The research method was carried out experimentally consisting of 2 additional squid ink treatments namely 0% (control) and 1%. The parameters observed were chemical tests (moisture content, ash content, fat content, protein content and carbohydrate content) on tortilla chips carried out by 20 semi-trained panelists. The research concludes that the chemical composition of tortilla chips with the addition of 1% squid ink has a moisture content of 3.43%, ash content of 3.57%, fat content of 27.56%, protein content of 7.49% and carbohydrate content of 56.95 %.


PROCEDURE FOR MIX DESIGN OF SELF COMPACTED CONCRETE. []


Self-compacting concrete is a fluid mixture suitable for placing in structures with congested reinforcement without vibration. Self-compacting concrete development must ensure a good balance between deformability and stability. Also, compactibility is affected by the characteristics of materials and the mix proportions; it becomes necessary to evolve a procedure for mix design of SCC. The paper presents an experimental procedure for the design of selfcompacting concrete mixes. The test results for acceptance characteristics of self-compacting concrete such as slump flow; J-ring, V-funnel and L-Box are presented. Further, compressive strength at the ages of 7, 28, and 90 days was also determined and results are included here.


ART AS A TOOL FOR PROMOTING CULTURE AND TOURISM IN NIGERIA []


ABSTRACT This paper titled “Art as a toll for promoting culture and tourism in Nigeria”, attempted to examine the role of Art and culture in the development of tourism in Nigeria as well as the effectual benefits of tourism in national development and major concepts were further concisely discussed in the paper. The paper sought to motivate experts in Arts, culture and tourism to fully embrace the promotion of art, culture and the development of tourism in Nigeria. Conclusions were also drawn and recommendations advanced, part of the recommendation was that art and culture should be firmly built into primary, secondary, and tertiary schools syllabi and curricula, Government and individuals should develop recreational and tourist attraction centers. Key words: Art, Culture and Tourism


Isolation and Molecular Identification of Xylaria adscendens and Acremonium zeae from Exotic Vegetables in Aberdeen []


In an experiment involving the isolation and molecular identification of fungi associated with exotic vegetables in an Aberdeen shop, Xylaria adscendens and Acremonium zeae were isolated and identified from scotch bonnet chilli (Capsicum chinense) and baby corn (Zea mays) imported from Uganda and Kenya respectively. Isolates were identified using colony and morphological characters on Potato Dextrose Agar and PCR analysis. The DNA of the fungi were extracted using a QiagenDNeasy Plant Mini Kit and PCR products were purified with a QIAquick PCR Purification Kit after electrophoresis. PCR amplifications were run using the primer pair ITS1/ITS4. DNA sequences were compared to published sequences in GenBank using BLASTn. Xylaria adscendens and Acremonium zeae have both been reported as edophytes of many important crops plants with potential to serve as biocontrol agents against some pathogenic fungi.


Explorations of the distribution mode of operation of the rehabilitation centre’s practice that support the drug abuse clients. []


The main objective of the study was to determine the factors leading to relapse of substance abuse clients after rehabilitations and treatment in Urban West region in Zanzibar. Specifically the study sought to explore the distribution mode of operation of the rehabilitation centre’s practice that supports the drug abuse clients. The study employed mixed research design and used. Different methods of data collection which included research questionnaires that used to collect the data from the client who had the history of using the substance abuse and relapse ,the in-depth interview used to the total client who were relapsed at the time of data collection, and Focus group Discussion(FGD) was used to collect the data from the parents and relatives of the substance abuse clients and the staffs working at Methadone Assistant Treatment (MAT) and the staffs at the sober house. The substance abuse clients who had the history of relapsed were (n) 80 and the substance abuse who were total relapsed and who were currently used the drug abuse after their relapse were (n) 20.The findings showed that parents, relatives and other people in the community did not have any knowledge on substance abuse and relapse. Substance abuse clients re used the substance abuse due to family conflict, mistrust by family members , availability of the drugs and lack of job. Thus the study proposes that after- care- programs should be established and organized to support substance clients after being discharged from treatment and rehabilitation services.


EFFECT OF FREQUENCY OF SORTING ON THE GROWTH AND PRODUC-TION OF HETEROCLARIAS FINGERLINGS []


The study was conducted to determine the effects of different sampling frequency on growth performance and production of Heteroclarias fingerlings. The experiment was set up in a completely randomized design (CRD) with three treatments (Treatment A, sampling was carried out once a week; Treatment B, sampling was carried out twice a week; and Treatment C, sampling was carried out three times a week) and each treatment was replicated three times. The result showed that Treatment B had the highest mean values for percentage survival (67.66%) and was significantly different from the other treatments. It also has higher value for final number of fish harvested (406) compared to treatments A and C with 341 and 384 mean values respectively. There was also significant difference in terms of the final weight observed among the treatments with treatment B having the highest weight (7,140g) compared to the other treatments. The present investigation demonstrated that hybrid catfish could be sampled twice a week for optimum growth and production of the fingerlings.


DESIGN AND IMPLEMENTATION OF OPTIMIZED FEATURES IN A LOCAL AREA NETWORK FOR IMPROVED ENTERPRISE NETWORK []


The aim of this project was enterprise network design and implementation and also the introduction of a suitable network for most enterprise in Lagos and the rest of the world. The following project focused on three main parts: security, availability, manageability and scalability. That is, a network that is very secure, a network available 24 hour and 7 days a week, a network that is easy to manage and finally a network and can grow if need be. The enterprise campus network has evolved over the last 20 years to become a key element in this business, computing and communication infrastructure. The interrelated evolution of business and communications technology is not slowing and the environment is currently undergoing another stage of that evolution. . It is very important for enterprise to use the latest technologies available because they provide enhanced security, increased storage capacity, high data transfer rates, real-time voice and video, and much more. Computer networking is the most crucial part of modern enterprise because this new technology takes the most important responsibilities, rather than people doing the tasks as in previous decades. It is very important for enterprise to have a well-designed network. In other to achieve that we will follow some very simple steps In Step 1, decision makers identify requirements, and a conceptual architecture is proposed. This step occurs in the Strategy and Analysis process of the PBM Plan phase. In Step 2, the network is assessed, and a gap analysis is performed to determine the infrastructure necessary to meet the requirements. The network is assessed on function, performance, and quality. In Step 3, the network topology is designed to meet the requirements and close the network gaps identified in the previous steps. A detailed design document is prepared during this phase.By the end of this project I must have come up with a well-structured network. That is a network that is well secure, easy to manage, highly available, and also a very scalable network that can support feature enterprise needs. Basically the motive for this project is just interest I developed in networking and the knowledge I got from data communication and networking


Absolute Growth and Survival Rate of Koi Fish Infected with Aeromonas hydrophila bacteria with the Treatment of Telang Leaf Extract []


This study aims to determine the best concentration of Telang leaf extract in an effort to treat the infection of Aeromonas hydrophila bacteria that attacks koi fish so as to produce the highest survival rate and the greatest absolute growth. The method used in this research was the experimental method using Completely Random-ized Design (CRD) with five treatments and three replications. The treatment given was soaking koi fish infect-ed with Aeromonas hydrophila in telang leaf extract for 48 hours with concentrations of 0, 150, 300, 450 and 600 ppm. Koi fish is infected with Aeromonas hydrophila bacteria by injecting intramuscularly as much as 0.1 ml/head with a bacterial density of 108 cfu/mL. The parameters observed were survival rates and weight growth. The results showed that the use of telang leaf extract with a concentration of 300 ppm was the best and most effective treatment for treating koi fish infected with Aeromonas hydrophila because it produced the highest survival rate and the highest weight growth compared to other treatments.


EVALUATING THE ROLE OF OPEN DATA IN GOVERNMENT ORGANIZATION :IN CASE OF DEVELOPING COUNTRY;A REVIEW []


Recent years have witnessed considerable speculation about the potential of open data to bring about wide-scale transformation. This testimony finds that until now the number of open data initiatives in developing countries is still inadequate, but the coming years will probably see a large increase of open data initiatives in developing countries. Both civil society organizations and external partners of developing country governments are encouraging the use of open data to increase transparency, accountability and citizen participation. Particularly the Open Government Partnership is promoting open data initiatives in developing countries Open data, especially open government data, is a tremendous resource that is as yet largely untapped. Many individuals and organizations collect a broad range of different types of data in order to perform their tasks. Government is particularly significant in this respect, both because of the quantity and centrality of the data it collects, but also because most of that government data is public data by law, and therefore could be made open and made available for others to use. Open data provides new opportunities for commercial applications, improves time-to-market for businesses, and can form the foundation for new technological innovation and economic growth. Third parties without the resources to gather this data for them will be able to re-purpose it and utilize the information to develop new applications and services. Governments, civil society organizations and companies across the world are actively engaging with open data: publishing and using data sets to promote innovation, development and democratic change. The Open Data Research network has been established to connect researchers from across the world working to explore the implementation and impact of open data initiatives


Knowledge Sharing Practice and Associated Factors among Librarians in University of Gondar, Northwest Ethiopia, 2018 []


Knowledge is a prime asset of organizations especially in knowledge intensive organizations like library and its management is important for organizational success. Knowledge sharing is transferring task relevant ideas, information, knowledge and experiences with other staff members as well as its retrieval and reuse in the organization. Therefore, acknowledgement of the importance of knowledge sharing in library will improve the quality of library service. This study aims to determine knowledge sharing practice and associated factors among librarians in University of Gondar, North Western Ethiopia. An institutional based cross section study will be deployed to knowledge sharing practice and associated factors among librarians in University of Gondar. By simple random sampling technique 199 librarians were selected and a structured self-administered questionnaire is also used for data collection. Keywords: knowledge, knowledge sharing practice, University of Gondar Library, Librarian.


The Development of a Training Module for College English Teachers []


This study developed a training module for college English teachers. Needs analysis revealed that English teachers had to be equipped with the rationale, strategies and assessment techniques of communicative language teaching through the training plan which was revised and finalized after a month try out. Five stages in the model included needs analysis, design, development, implementation and evaluation which was used to undertake the study. Specifically, the study determined: (1) the processes in the development of the training module and (2) the contents of the module as a research product. Furthermore, the needs analysis results showed that teachers needed to build competencies in communicative teaching. Hence, the produced training plan included areas for various opportunities of student-talk to be provided among English classes thus calling for teachers’ creativity in designing meaningful and communicative tasks. Other topics were inclusive of teachers’ exposure to communicative teaching.


CLINICAL ASPECTS OF EXTRADURAL HAEMATOMA OF CHILDREN AGED 0 – 15 YEARS IN YAOUNDE []


Extradural haematoma (EDH) is defined as an acute bleed between the dura mater and the inner surface of the skull. Clinical presentation in children is variable and atypical according to lesional localizations. In Cameroon, we found out that, no such studies dealing specifically with children extradural haematoma has been carried out. The general objective as to ameliorate the healthcare management of children extradural haematoma by describing its epidemiological, clinical and scenographic aspects and treatment. Consequently, a cross-sectional descriptive study going from December 1st 2006 to April 30th 2017 was carried out in six different hospitals of Yaoundé/Cameroon. Study reveals that, extradural haematoma accounts for 7% of cranial trauma and the prevalence of extradural haematoma in children was 19.26% from this study. Extradural haematoma in children may result following a slight cranial trauma without any initial loss of conscious nor neurological trouble. The most frequent scenographic localization was frontal and the management was not always immediate in our hospitals. Contusions and cerebral edema were the most associated lesions and surgery was practiced in 56.25% of the cases with 43.75% conservative treatment. No death has been registered in the course of this study. Key words: extradural haematoma, children, cerebral scanner, trauma


NARROWING OF THE MALE URETHRA AT THE REGIONAL HOSPITAL OF NGAOUNDERE: EPIDEMIOLOGICAL, CLINICAL AND RADIOGRAPHIC ASPECTS []


Narrowing of the urethra is the reduction in diameter of the urethral canal. It affects mostly men. Its management requires a precise diagnosis such as cystourethrography. The objective of this study was to describe the epidemiological, clinical and radiographic profiles of the male urethral stenosis or stricture. As such a cross-sectional descriptive study was carried out at the regional hospital of Ngaoundéré going from June 1st, to September 30th, 2016. Were included to the study all patients who consented to participate to the study and presented a urethral stenosis at cystourethrographic exam. Thus, 13 patients underwent cystourethrography, representing 22.4% of the sample size. Age extremes went from 4 years to 76 years with the age group of [50-60] years mostly represented. Shepherds and drivers with 23.1% where the most represented professions. This study reveals that, urethral stenosis is an affection of the young adult with infection as principal etiology. The prevention of STDs may as a result reduce the risk of urethral stenosis. Key words: stenosis, urethra, cystourethrography, infection


Body Image Disorder (BID) and Psychasthneia (PT) for Taif University Students []


The current research aims to identify the Body (BID) for Students at Taif University and correlation to (PT). In addition to measuring the difference between the scores mean of males and females in (BID) and (PT). Research sample Identify of (364) students; (182 Males-182 Females) Their ages range from 19 to 21 years. And to check hypotheses used: (MBSRQ) and (PT) questionnaire from (MMPI) with the descriptive analytical research. The results indicated that there are statistically significant differences between males and females in the (BID) For females. There are no significant differences between males and females in the (PT). There is no significant correlation between (BID) and (PT) for total Sample. Conclusions: There is an increase in female scores about males in (BID) and (PT). This confirms the value of the body image in females, and the consequent acceptance of others to them.


FACTORS THAT INFLUENCE THE USE OF E-BUSINESS ON COMPANY PERFORMANCE []


This research is motivated by the rapid development of technology and the proliferation of travel businesses in the city of Makassar, South Sulawesi. This study aims to analyze the factors that influence the use of e-business in service companies such as travel. this study uses a questionnaire in collecting data. The total sample in this study amounted to 213 samples. The results showed that information systems integration and competitive pressures had a positive influence on company performance, integration information systems and competitive pressures had a positive influence on e-business use. and the use of e-business has a positive influence on company performance. Manfaaat this research can provide the development of science in information system technology, managerial accounting. Keywords: competitive pressure, information systems integration, company performance, e-business use.


Absolute Growth and Survival Rate of Koi Fish Infected with Aeromonas hydrophila bacteria with the Treatment of Aloe vera Extract []


One of the alternative medicines to overcome Motile Aeromonas Septicemia is aloe vera extract. This research aims to study the ability of aloe vera extract to treat koi fish that are attacked by A. hydrophilla bacteria. The method used in this research is an experimental method using a completely randomized design (CRD) with five treatments and three replications. The treatment used was dipping koi fish infected with the bacteria Aeromonas hydrophila in aloe vera extract with concentrations A (0 ppm), B (150 ppm), C (300 ppm), D (450 ppm) and E (600 ppm).). The parameters observed were survival rates and absolute growth. The results showed that the concentration of 300 ppm aloe extract was effective in treating koi fish infected with A. hydrophilla through 48 hours of dipping. It can be seen from the results of the observation of the survival rate and the highest absolute growth of 66.67% and 3.27 g, respectively.


Impact Of Audit Committee Membership Gender Diversity On Quality Of Financial Reporting Of Deposits Money Banks in Nigeria []


This research ascertained the impact of audit committee membership Gender Diversity on financial reporting quality of quoted deposit money banks in Nigeria. It is an ex-post facto research by design. The population of the study is all the Fifteen (15) quoted deposit money banks on the Nigerian Stock Exchange as at 31st December, 2016 which was narrowed down through a judgmental sampling technique to ten (10). The sampling technique is based on the following criteria: (i) that a bank must be in operation during the period covered by the study that is 2006 through 2015; (ii) that a bank must not have merged or taken over by another during the period of the study; and (iii) that a bank must not have been delisted on the Nigerian Stock Exchange at one time throughout the period of the study. Data relating to financial reporting quality were sourced from the annual reports and accounts of the sampled banks. For analysis, the study adopted the Multivariate Regression Techniques (Fixed and random test regression) to establish that the independent variables (Gender Diversity) on one hand explains a proportion in the dependent variable (earning Quality) on the other hand, Pearson correlation coefficient was used to test hypothesis 1 which examined the relationship between gender diversity and financial reporting quality. The study finds that actually, gender diversity does not relate to financial reporting quality of Banks in Nigeria. it is therefore recommended that regulatory authorities’ organize training and seminars for audit committee members as being practice in other developed countries and lastly, to further assist regulatory authorities, the academics should step up researches in the area in order to document more on the dynamics in audit committee membership in banking and other sectors of the economy.


ANALYSIS SUPPLY CHAIN MANAGEMENT OF GOGOKAN FISH (OTHOLITES MACULATUS) IN PANGANDARAN []


This research is about to analyze of gogokan fish (Otholites maculatus) supply chain management which is processed into fish bladders in Pangandaran which was held in March 2019 - July 2019. The purpose of this research was to analyze the supply chain of Otholites sp. products which processed into fish bladders in Pangandaran. The method used in this research is descriptive qualitative and quantitative using primary and secondary data with the snowball sampling method. The analytical tool used is analysis of supply chain conditions, risks and consequences of supply chains for Otholites sp. fish bladders. The results of this research is that the supply chain conditions are running quite well marked by product flow and supply chain financial flow Otholites sp that run properly even though there are some risks that must be faced by all business stakeholders along with each consequence. Supply chain distribution of Otholites sp. are divided into two types, the first is: fishermen → processors → consumers (also as a traders) and the second is fishermen → FAP (Fish Auction Place) → processors → consumers (also as a traders).


THE EFFECT OF FLYPAPER EFFECT ON ECONOMIC GROWTH AND REGIONAL FINANCIAL PERFORMANCE IN SOUTH SULAWESI []


This study aims to determine the possibility of a flypaper effect on DAU, DAK, and DBH in South Sulawesi Province. As well as knowing the influence of DAU, DAK, and DBH which indicated flypaper effects on Regional Financial Performance both directly and indirectly through economic growth in South Sulawesi. The type of data used in this study is secondary data, panel data in the form of time series data from 2016 to 2018 and cross section data that is data from 24 districts / cities. The results showed that there was a flypaper effect on general allocation funds (DAU) and profit sharing funds (DBH), while special allocation funds showed that there was no flypaper effect. Flypaper effect on DAU and DBH shows the effect on regional financial performance both directly and indirectly through economic growth. Key words: Flypaper Effect, DAU, DAK, DBH, Regional Financial Performance, Economic Growth


THE EFFECT OF SIZE AND POLICY ON IMPLEMENTATION POLICY THROUGH THE ATTITUDE OF THE IMPLEMENTERS []


This study aims to determine the effect of size and policy objectives, on the implementation of Mayor Regulation Number 15 of 2014 concerning Non-Smoking Areas (KTR) in the Mayor's Office in 2019 through the attitude of the implementers. This research is a quantitative study using a survey method with a Cross Sectional approach. The sample used was 116 civil servants based on total sampling. Research data were analyzed using Path Analysis with the help of SPSS version 22 software. The results showed that the size and objectives of the policy had a significant effect on policy implementation through the attitude of the implementers. Keywords: policy size and objectives, attitude of implementers, implementation of policies, areas without smoking


CLOUD COMPUTING: ISSUES AND RISKS OF EMBRACING THE CLOUD IN A BUSINESS ENVIRONMENT []


Cloud computing is a swiftly advancing paradigm that is drastically changing the way people utilize their PCs. Over the latest couple of years, cloud computing has created from being a promising business thought to one of the rapidly creating portions of the IT business. Despite the boom of cloud and the numerous favourable circumstances, for example, financial advantage, a rapid elastic resource pool, and on-demand benefit, endeavour clients are yet hesitant to send their business in the cloud and the paradigm likewise makes difficulties for the two clients and suppliers. There are issues, for example, unapproved get to, loss of protection, information replication, and administrative infringement that require enough consideration. Absence of fitting answers for such difficulties may cause dangers, which may exceed the normal advantages of utilizing the paradigm. To address the difficulties and related dangers, an orderly hazard the board practice is vital that guides clients dissect the two advantages and dangers identified with cloud-based frameworks. The point of this paper is to provide better comprehension to configuration difficulties of cloud computing and distinguish essential research heading in such a manner as this is an expanding area.


The role of knowledge creation, sharing and utilization to the resource based view of competitive advantage. []


Almost every organization strives to make profit by offering to the market à single value that cannot be provided by competitors. This uniqueness is what gives an organization a competitive advantage over rival organizations, and helps it to reach its objectives. Henceforrh, to build such singularity over time supposes the possession of à knowledge that others have not. This paper discusses on the extent to which knowledge creation, sharing and utilization is crucial in creating competitive advantage. So, this article is going to be developed around key factors that create and maintain competitive advantage, among them, we note mechanisms through which knowledge is acquired and developed, the role of management styles in knowledge management settings, the organization status, the innovation process and the strategic management process.


ACHIEVING QUALITY ASSURANCE IN NOMADIC EDUCATION IN NIGERIA []


The main thrust of this paper is to place an effective need for quality assurance of nomadic Education Programme for national development in Nigeria. The study examined the various principles and policies that made education accessible to every child of school age both male and female. It emphasised that every Nigerian child should have a right to equal educational opportunity irrespective of any real or imagined disabilities. The paper therefore, considers some attributes for effective quality assurance, which includes; policy planning, adequate manpower, good curriculum design, teaching method, fund, as well as management of available fund. The paper is of the view that if Government in its sincerity abides by the recommendations as suggested and the nomadic students being made to find the assistance responsive to their needs and well-being, great quality assurance will be achieved in the Nomadic Education (NE) programme in Nigeria. These in no small measure will affect the present status of Nomadic Education in Nigeria. The paper’s recommendations will enhance the quality assurance of Nomadic Education in Nigeria.


Phytochemical and Antifungal Properties of Hedranthera barteri on Pathogenic Fungi of the Human Skin []


The phytochemical and antifungal properties of crude extracts of Hedranthera barteri were tested against Microsporum canis, Trichophyton rubrum, Trichophyton mentagrophytes, Trichophyton violaceum, Epidermophyton floccosum and Candida albicans which was compared with the efficacy of a known commercial antifungal drug (fluconazole). Extraction of active ingredients from the leaves and fruits of H. barteri was done using ethanol and hot distilled water as solvents. Determination of antifungal activities of crude extracts from the leaves and fruits against the test isolates were assessed using the disc diffusion method to detect zones of inhibition while macro - broth dilution technique to assay the Minimum Inhibitory Concentration (MIC) and Minimum Fungicidal Concentration (MFC). Phytochemical and food component composition of the leaf and fruit extracts was also determined. Results obtained showed that the ethanolic leaf and fruit extracts were more potent inhibiting all the isolates with diameters of zone of inhibition ranging between 1 and 15 mm and 1 and 10 mm respectively compared with the hot distilled water leaf and fruit extracts which did not inhibit growth of the isolates. The ethanolic leaf and fruit extracts inhibited growth of the fungal isolates in a concentration dependent manner with MICs ranging between 25 and 100 mg/ml and MFCs also ranging between 25 and 100 mg/ml. The phytochemical and food components analysis showed presence of alkaloids, flavonoids, glycosides, saponins, oils, carbohydrates, proteins, and absence of tannins.