Review Article : Molting in Mangrove Crab (Scylla serrata Forsskäl, 1775) [PDF] Anik Suparmi 1 and Junianto2
One of the export commodities of Indonesian marine resources is soft shell crab. Efforts to increase the export of soft shell crab are through cultivation but have problems in the molting phase. This article aims to determine the factors that influence the molting of the Mangrove Crab (Scylla serrata Forsskäl, 1775). From various information obtained that the factors that influence this molting can come from internal and external factors. Internal factors include heredity, age, relative growth rate, sex, reproduction, resistance to disease and the ability to utilize feed. External factors include water quality, density and the amount and composition of amino acids/proteins contained in the feed
Keywords: export, commodity, internal, external.
Utilization of Fish Head as Feed Flour [PDF] Tia Yulianti and Junianto
Fishery waste is often not utilized and thrown away, even though fishery waste can still be utilized in various ways. One of them is fish head waste from various processing industries or household waste that is not consumed, which can be used as a product that can be useful for other things such as feed flour.This article aims to research the use of fish heads into feed flour. Based on the results of a literature study, information was obtained that fish head meal has good potential and acceptability to be used as fish feed or animal feed (chicken) even fish head meal can replace fish meal as fish feed. In addition to the low price, fish head flour also has good quality for fish growth or sufficient intake of fish protein needed.
UTILIZATION OF SEAWEED INDUSTRY SOLID WASTE FOR PAPER RAW MATERIALS [PDF] Azalea Fathin Hasna, Junianto
This article aims to examine the utilization of solid waste from the seaweed industry into paper raw materials. Based on the results of the literature study, information was obtained that the waste from the seaweed industry can be used as raw material for making paper. Seaweed waste contains cellulose which is the main raw material for making pulp which is the raw material for paper. The pulping process is assisted by chemicals Chlorine Dioxide (ClO2), Hydrogen Peroxide (H2O2), and 12% NaOH solution. There are five stages of making paper made from seaweed industrial waste, including mixing raw materials with NaOH solution, washing, filtering, printing to drying to become paper products. The resulting quality is no less good than paper made from wood.
Family violence effect on mental health in the long run [PDF] Paphawarin Rattanavicha, Pimchanok Jubtake, Radadaw Piyapatkiti , Warunya Seetho
The research is aimed at presenting current violence, particularly domestic violence. Violence has harmed not only physical health but also mental health. Mental scrapes cannot be totally treated like physical wounds. As a result, it has a long-term influence on people's lives. Thus, this research is a survey. Information was obtained by utilizing Google's survey platform. We separated the questionnaire into three parts. The first part contained personal information. In the second part, we talk about violence, and divide it into two sections. The first section is an opinion regarding a Thai idiom concerning parenting. In the second section, you will discuss your own experiences with violence and your definition of domestic violence. Furthermore, in the third part, we provide a questionnaire to be used as an optional component of expressing one's view on violence. We also offer a section in this section for those who wish to express their experiences and feelings regarding domestic violence. Because the proposal of this research is to illustrate that domestic violence has long-term consequences for mental health, we want to illustrate that violence, particularly domestic violence, may still affect your mind. And, we want to show that, regardless of sex, anybody can suffer from violence and domestic abuse. Therefore, our research collects data through the use of ages, opinions with the idiom, and narrative from personal experience. According to research, violence is cultivated and spreads across society. Even if you've been exposed to domestic abuse since you were a child, you'll always remember it, and it can have a long-term impact on your mental health.
THE EFFECT OF MONITORING AND EVALUATION ON PROJECT PERFORMANCE
A Case of 110KV Jabana-Mt. Kigali-Gahanga and associated substation in Rwanda energy group project. [PDF] UMURUNGI Doreen, Dr. RUSIBANA Claude (Senior lecturer, school of business and management, university of Kigali)
Efficiency of electricity infrastructure projects is essential for the economic growth and development of any country. These projects play a critical role in the economy in terms of wealth creation and provision of employment opportunities. Infrastructure covers a range of services, from public utilities such as power, telecommunications, water supply, sanitation and sewerage, solid waste collection and disposal, and piped gas; to public works such as roads, dams and canal works, railways, urban transport, ports, waterways and airports. Massive investments are put into electricity infrastructure projects. Throughout the world, the business environment within which construction of electricity project operate continues to change rapidly for betterment of citizens. Today electricity project management are still failing to adapt and respond to the complexity of the new environment tend to experience survival problems. With increasing users of the electricity requirements, environmental awareness and limited resources and high competition, lack of skills of contractors have to be capable of continuously improving the performance of the electricity project during implementation Efficient performance of electricity infrastructure projects is essential for economic growth and development of any country. Local electricity provider firms contribute significantly towards realization of this goal. However, electricity projects experience challenges in completing within the budgeted cost, time schedule and attaining the desired quality. This research sought to establish the effects of electricity project monitoring and evaluation on project performance in Rwanda. The study carried out on 110KV Jabana-Mt. Kigali-Gahanga and associated substation in Rwanda energy group project. The general objective of this study was to analyse the effect of monitoring and evaluation on performance of donor funded projects in Rwanda and specific Objective of this study were to establish the influence of accountability on performance of donor funded projects in Rwanda; This study was guided by the theory of change, contingency theory and classical theory.
The target population was 110, where a census was used. The research used an explanatory research design to establish the causal relationship of the variables under study. Data were collected using questionnaire and analysed using SPSS version 22. Accountability of staff, during monitoring and evaluation was not statistically significant on met target cost vis a vis the estimated cost. This is due to the fact that costs when incurred it can be used for other purposes rather than the intended objective (monitoring and evaluation). Accountability of staff do not influence the project to be completed on time as per the planned period.
UTILIZATION OF SOLID WASTE PROCESSING SEAWEED INTO BIOENERGY [PDF] FAIRUZ ROMDHONY DESNEFA ANWAR, Junianto
purpose of this review article is to review the process of utilizing seaweed solid waste into bioenergy. Based on the literature study, information was obtained thatwaste from the seaweed processing industry can be reused, one of which is as an alternative form of making bioenergy. Utilization of seaweed in bioenergy can help reduce environmental pollution caused by solid waste from seaweed itself. The bioenergy produced from the processing of these wastes is into bioethanol and biogas. The potential of using seaweed waste into bioenergy is very important because seaweed is a renewable natural resource that will not run out so that it can support alternative renewable energy.
Influence of Community Development Programmes on Poverty Alleviation Among Women
in Rivers State [PDF] Williams,E.D & Deekor, H.L.
This study investigated the influence of community development programmes on poverty alleviation among women in Rivers state. Three research questions and three hypotheses guided the study. The study adopted the descriptive survey design with a population of 7402 respondents who are members of Community Based Organizations in the three Senatorial districts of Rivers State. A sample of 598 respondents was drawn from the population with the use of the multi stage sampling technique. A self structured questionnaire titled ‘Influence of Community Development Programmes among Women Questionnaire was used in collecting data from the respondents. The questionnaire was face and content validated by the researchers’ supervisor and two other experts in Measurement and Evaluation. Mean and Standard Deviation was used in answering the research questions, while the ANOVA statistics was used in testing the hypotheses at 0.05 level of significance. An average reliability index of 0.84 was achieved with the use of Cronbach Alpha reliability method. The result of the findings revealed that to a high extent skill acquisition programmes carried out for women has helped in poverty alleviation in Rivers state. This is because the acquired skills has made women self-employed, women now contribute to their family upkeep, women now depend on their earning and has encouraged women to start up their own businesses. The study also revealed that to a high extent health education programmes has helped towards poverty alleviation among women in Rivers state. This is for the reason that women engage in family planning, proper hygiene, improved sanitation for healthy living among community members, proper nutrition etc. Based on the findings, it was recommended that centres for skills acquisition should be established in every Local Government Areas to ensure easy access to acquiring beneficial skills for capacity building. It was also recommended that young girls should also be a target of development programmes, because they grow up to become the driving force of the economy. Hence inculcating in them the necessary skills and empowerment is sustainable way of tackling future problem.
Qualitative Analysis Extract Recovery from Melon Seed at Different Temperatures Using Hexane and Ethanol as Solvents [PDF] Unya Lewis S.,E.O.Ehirim, Umeh. M. Kingdom
Solvent Extraction and Characterization of Vegetable Oil from CUCUMEROPSIS MANNII was considered in this work. Hexane and Ethanol were used as solvent for the extraction process and the desired vegetable oil product obtained from steam distillation process of melon seed through the application of Soxhlet Extractor apparatus. The oil obtained from the process was characterised for its suitability for human consumption and compared with commercially available vegetable oil in the market. This research work revealed the order of magnitude of conventional, Hexane and Ethanol as solvent for the extraction of vegetable oil from cucumeropsismannii.The functional properties analysed for the purpose of characterization include: Refractive index , density viscosity, iodine value, peroxide value, saponification value and free fatty acid . The refractive index of the varieties of oil was 1.43776 and 1.45469 for hexane and ethanol respectively, the density values (0.8928g/cm3) for hexaneand (0.9328g/cm3 ) for ethanol, the viscosity of(0.4914cst)for hexane and (0.9895cst) using ethanol. These results showed that using Hexane as solvent produced more oil than using ethanol. Qualitatively ethanol moved better. Both oils produced met the recommended WHO standard.
THE STATE OF URBAN ROADS AND THE IMPLICATIONS ON MOBILITY AND ECONOMIC PROGRESS [PDF] Iduhun B. Ngusulugh, Kelly NGYAH
A well-established transportation system is not only key to national growth but also a catalyst for economic development of a country which provides a high level of accessibility that maximizes urban residents’ access to economic and social opportunities (Todd, 2020). Across the world, traffic congestion has been a significant issue to most cities like Bamenda. As cities continue to thrive and as population increases, it is inevitable that managing traffic congestion will become more critical. The socio-demographic and population explosion experienced by the Bamenda city has changed its settlement pattern, coupled with the deplorable nature of the road network. This examines the state of urban roads and the implications on mobility in the city of Bamenda. Through a quantitative and qualitative methodological approach, a descriptive research design via random and purposive sampling techniques is used for primary data collection from observation and conducted interviews over field realities. The targeted population consisted of drivers, motorists, pedestrians, vendors and stakeholders in the transport sector. 210 questionnaires were administered to Bamenda I, II and III. Secondary data was collected from published and unpublished scientific works. Findings reveal that the nature of the urban road network is the major cause of traffic congestion in the city representing 55.3 % among other factors. Out of the 562.1km length of roads in the city, 475.9km are poorly constructed, characterised by potholes that impose speed breaks to moving vehicles. The roads are deplorable, made up of patches of tar, covered with dust and mud in the different seasons of the year. Only 13km of the roads are well constructed and tarred, which hinders sustainable transportation. The proposed planning measures include the improvement of the road system, installation of traffic signals, provision of traffic guidance, enforcement of parking rules and regulations, as well as increase in the use of the bus system, among others. The study further recommends that the Government of Cameroon should provide regional transportation authorities with more powers and resources to plan, coordinate and implement all urban infrastructure projects in the city. This will ensure planning for congestion that will effectively be in line with the land use plan of the city.
NEGOTIATING WITH INDIAN TRIBES: CASE ON AIRBASE RUNWAY BUILDING IN BRAZIL [PDF] Murillo de Oliveira Dias1, Alessandro Basílio Rodrigues2, Carlos André Maciel Levy3, Alexandre Rodrigues Feitosa4, Glício Idney Alves Fonseca5, Vasques Robinson Diógenes Vasques6, Mauro José De Almeida Junior7, Steven Meier8, José Paulo Da Silva Neto9, C
This article addressed a Brazilian negotiation on the airbase runway negotiation involving three parties: the Brazilian Army commander, the representative of the Indian tribes, and one governmental mediator. The contract objective was to deploy a runway within a municipality surrounded by Indian tribes' reservations. After the mediator intervention, the negotiation came to a surprising end. The teaching material is helpful to scholars, decision-makers, negotiators, instructors, and practitioners. Key findings pointed out the necessity of (i) developing best efforts to solve joint problems; (ii) understanding different cultures; (iii) the role and importance of a skilled mediator, when dealing with Indian tribes. Case analysis and discussion compile the present case study.
THE ROLE OF DIGITAL SOLUTIONS IN ECONOMIC RESILIENCE AND GROWTH OF RWANDA SERVICES SECTOR IN POST COVID-19 [PDF] MUTABARUKA Romuald
Since the beginning of the year 2020, the World experienced the COVID-19 pandemic which spread was very rapid reaching in only six months more than 213 countries, infecting and killing more than three million people. All economies worldwide were negatively affected following the total lockdowns adopted as the most effective measure against the spread of the pandemic. In order to alleviate the economic depression, the Government of Rwanda has recommended the enhancement of the use of online services which has avoided a complete stopping of socio-economic activites. The role played by the digitalization in Public and Private services avoided a long lasting economic crisis by opposing a sustainable resistance. A calculated resilience index was at 28% in the first quarter of the year 2020, then decreased to 6% by the end of the second quarter. However, this resilience gained by some online services was promising to increase at 46% if all possible services were digitalized from 45% to 100%, which may also condition the maintenance of the last-years economic growth at 8%.
EFFECT OF BRAND EQUITY AND BRAND PACKAGING ON CONSUMER BUYING BEHAVIOUR OF MOBILE TELECOMMUNICATION SERVICE PROVIDERS IN FCT ABUJA [PDF] EJEME CHRISTOPHER EJEME
ABSTRACT
The study examines the effect of brand equity and brand packaging on consumer buying behaviour of mobile telecommunication service providers in FCT Abuja. The study used data collected from 399 respondents using survey research design. The data collected for the study were analysed using percentages and the hypotheses of the study were tested using ordinal regression due to the ordinal nature of the data. The result of the regression analysis shows that brand equity and brand packaging have significant statistical effect on consumer buying behaviour. The study concludes that branding is a major factor that shapes the buying behaviour of consumers in the telecommunication services in Abuja. In line with the findings the study recommend that the firms should continue to improve their brand equity since customers recognized this as a factor that endeared them to the products. This can be achieved by committing resources to the corporate image building for the organisation. Also, the study recommend that the firms work towards achieving persistent brand packaging. This can be done by firms building and sustain the packaging of their products. This will help to ensure that the customers remain loyal to the brand and help the firms to perform better.
INFLUENCE OF BUSINESS PROCESS OUTSOURCING ON PERFORMANCE OF SUPERMARKETS IN MACHAKOS COUNTY [PDF] Mercy Nyamai, Dr John Muhoho Kimani, Mr. William Sang
The study aimed at establishing whether business process outsourcing significantly influenced performance of supermarkets in Machakos County. The general objective was to establish the influence of business process outsourcing on performance of supermarkets within Machakos county. The findings revealed that there was a negative and insignificant relationship between security services and organizational performance. Secondly, there was a positive and insignificant relationship between computer and software services on performance. Finally; the study concluded that there was a positive and significant relationship between procurement and logistic services and legal services on performance of supermarkets within Machakos. The researcher concluded that unit increase or decrease had a consequent impact on business process outsourcing strategy on the performance of the organization. Recommendations were that supermarkets and other related trade agencies should adopt business process outsourcing in some critical areas such security service, computer and software services, procurement/ logistic services and legal services in order to lower liquidity issues, expertise services as well as lowering cost.
IMPACT OF BANK INFORMATION TRANSPARENCY ON CUSTOMERS’ FINANCIAL WELL-BEING: EVIDENCE FROM GHANA [PDF] MORRIS AYAA MENSAH
Achieving transparency is becoming increasingly important for regulators and policymakers. Even in industrialized countries, transparency concerns, often founded on false pretexts, are widespread. This article argues that transparency is indispensable to the banking sector and describes the potential consequences for customers' who do not benefit from relevant and timely information disclosure from banks. This study investigates the impact of bank information transparency on customers' financial well-being in Ghana. The research is a correlational research design with 125 customers conveniently sampled from a population of 184 customers from five universal banks in Ghana to answer a paper-and-pencil questionnaire. The researcher used a Bivariate (Pearson) Correlation in SPSS version 22 to analyze the data. The research concludes that there is a moderately significant positive relationship between bank information transparency and subjective financial well-being. The study recommends that banks provide timely information that facilitates customers' assessment of their financial reports and other public disclosures.
EFFECTIVENESS OF MODULAR DISTANCE LEARNING IN MATHEMATICS IN THE NEW NORMAL: A LITERATURE REVIEW [PDF] Armando C. Cañales
This pandemic brought many difficulties to the educational system especially to the parents, teachers, and students. The people used to call this phenomenon as “New Normal” wherein certain adjustments were made just to ensure that education never stops. In line with this, this explanatory paper aims to review different articles and journals that explain the effectiveness of modular distance learning in Mathematics in the new normal. Moreover, the review focuses on the findings and conclusions of the articles reviewed.
Key Terms: Modular Distance Learning, Mathematics, New Normal
Media Narratives in Reflections on Good Governance and Accountability in Nigeria [PDF] Aondover Eric Msughter, Lawal Umar Maradun, & Alhaji Musa Liman,
Media narratives in reflections on good governance and accountability in government has remained a major challenge globally. Weak accountability has resulted in the increases in the risk of underperformance in governance and huge failure in public administration, which are characterized by constant blame among government organs have significantly limited the chances of good governance in Nigeria. The media over the years have been significantly active in the country’s political and democratic processes. The media are the pillars upon which good governance and accountability stand, thrive and survive. Therefore, the significance of the media in holding government accountable to the public cannot be underscored. Within this context, this paper examines media narratives in reflections on good governance and accountability in Nigeria. The paper pins down that media’s potentiality to contribute to good governance and accountability depends on the extent to which the media reflect and enforce the principles of good governance and accountability in performing their functions as the fourth estate of the realm. The paper interrogates the role of the media in achieving transparency and holding government accountable, while highlighting some relevant issues that serve as bottleneck to the actualization of good governance. The paper also investigates the nexus between the media, democracy and governance. The paper concludes that the media contribute significantly to socio-political development in the society and it is barely possible for any society to achieve good governance and accountability without the media. Thus, transparency and accountability in governance can only be achieved through the influential power of the media. The paper recommends adherence to the professional ethics and the principles of social responsibility by the media which can go a long way to foster good governance and accountability in a democratic system like Nigeria
The contribution of saving group (Ibimina) on economy of Rwanda | Case study: Nyamagabe District [PDF] UWAYEZU THEONESTE, Nzabirinda Etienne
Objective: The main objective of this study was to assess the contribution of the Saving group (Ibimina ) to the economy of Rwanda. Case study of Nyamagabe.
Methods: Qualitative methods were deployed by using a systematic sampling method in selecting 96 respondents where the number of respondents to be selected from each group was set using probability proportional to size (PPS). And data analysis was done with help of SPSS.
Results: The findings revealed that informal saving group(Ibimina) contribute to the economy by increasing in saving, accessing microloans, increasing their income, being able to save and have access to credit, health, education, and housing, acquiring households assets, increasing investment opportunities in small businesses and farming to the Ibimina members.
Conclusions: Increase in training on financial management, leadership and Regular contribution among Ibimina members will lead the economy more advanced.
Recommendation: Saving group (Ibimina ) should work closely with banks so that they may benefit from loans for investment that will lead to long-term to break the chain of vicious cycle poverty of members as a result of boosting the economy of Rwanda.
Keywords: Saving group (Ibimina ), Economy, Rwanda, Nyamagabe District
FLOOD HAZARD AND RISK ASSESSMENT IN IMO STATE USING GEOGRAPHIC INFORMATION SYSTEM [PDF] Victor Onyewuchi Anueyiagu,1 Jonathan C. Anyanwu1, Paul C. Njoku1 &Victor U. Okorondu2
The study was aimed at producing flood hazard and risk maps for Imo State. Flood causative factors (rainfall intensity, slope, variation in elevation and land use) were assessed and analyzed using Remote Sensing and Geographic Information Systems tools through multicriteria decision making process. GIS spatial analysis and weighting involving integration of analytical hierarchical process (AHP) and weighted linear combination (WLC) method of multi-criteria decision making (MCDM) were employed in assessing interaction and contributions to flood hazard by the causative factors. Flood hazard and risk maps were produced and classified into various hazard levels. Flood hazard and risk maps showed very high hazardous areas on the southern part of the study area, justifying that those inhabitants in southern part of Imo State are more vulnerable to flood hazard than those in the northern part.
Key words: causative factors, flood hazard, GIS, spatial analysis, weighted overlay, multicriteria
GIS BASED GULLY IDENTIFICATION AND SOCIOECONOMIC IMPLICATIONS IN THREE LOCAL GOVERNMENT AREAS OF IMO STATE, NIGERIA. [PDF] Ogechi Iwuagwu,1 Jonathan C. Anyanwu1, Paul C. Njoku1 & Victor U. Okorondu2
Gully erosion is a serious issue in Imo state, Nigeria with unimaginable negative impacts. Study is aimed at remotely identifying gully erosion sites and assessing socio-economic implications of gullies on impacted communities in three LGAs of Imo State. Ground truthing to distinguish remotely identified gullies from other open cavities and characterization of the gullies based on sizes and activities were carried out. Remote Sensing and Geographic Information Systems were used in identifying the gullies and mapping out their areas. Statistical Package for Social Science (SPSS) was used for descriptive statistics on gully areas and ANOVA estimations. Twenty-eight (28) active gully erosion sites were identified, fifteen (15) out of the twenty-eight gullies making up 53.6% are matured classic gullies measuring above 3000 m2 in size. Ideato North LGA had twelve gully erosion sites and the biggest in size, followed by Mbaitolu (10) and Ehime Mbano (6). ANOVA result showed significant variation in mean areas of gully sizes across the three LGAs with an F value of 2.859 and a P value of .046 justifying a strong significance (p< 0.05) in variation of gully sizes found in the study area. Gullies were caused by impact of poor road construction and surface runoff on sloped ground. Communities suffered most from damages to roads and other infrastructures, loss of land use (farmland, properties etc), displacement of indigenous population, among other socioeconomic and environmental impacts. It is recommended that Government should ensure that proper engineering design, integrating watershed management characteristics, are carried out before road construction.
Key words: Geographic information system, ground truthing, gullies, mapping, remote sensing.
FACTORS AFFECTING TAX COMPLIANCE AMONG TAXPAYERS: A CASE OF TANZANIA REVENUE AUTHORITY-MOROGORO AND RUVUMA REGIONS [PDF] Juliana Mlise
This study is an attempt to determine factors affecting tax compliance among taxpayers in Morogoro and Ruvuma Regions. Specifically it examined the effect of tax audit, penalties and interest payments on tax compliance among taxpayers in Morogoro and Ruvuma Regions. The study included a sample of 38 of registered taxpayers in Morogoro and Ruvuma Regions. A case study was applied to get data for the problem. The data was analysed using linear regression using ordinary least squares estimator. From the results, tax audit had a positive relationship with tax compliance while penalties and interest had a negative relationship with the tax compliance. The result from the regression and t- test show that tax audit, penalties and interest have significant impact on tax compliance at Morogoro and Ruvuma Regions since the P-values were less than 0.05. However, penalties and interest did not confirm to the hypothesized algebraic signs of parameter estimates; only tax audit did. The co-efficient of determination, the adjusted R2, was 0.612 which shows that the independent variables explain about 61.2% of the variation in the dependent variable. It was recommended that tax audit should be conducted monthly. However, penalties and interests should be discouraged as they may fuel more tax evasion.
EFFECTS OF TAX EDUCATION ON PROPERTY TAX COLLECTION IN TAN-ZANIA: A CASE OF MBEYA AND RUKWA REGIONS [PDF] Noela E. Ndanu
This study is an attempt to assess the effect of tax education on property tax collection in Mbeya and Rukwa Regions. Specifically it determined the effect of electronic taxpayer education, print media taxpayer education and stakeholder sensitization programme on property tax collection in Mbeya and Rukwa Regions. The study included a sample of 60 registered property taxpayers in Mbeya and Rukwa Regions. Cross-section survey was applied to get data for the problem. The data was analysed using linear regression using ordinary least squares estimator showing relationship between property tax collections as dependent variable to electronic taxpayer education, print media taxpayer education and stakeholder sensitization programme as independent variables. From the results, all variables that is electronic taxpayer education, print media taxpayer education and stakeholder sensitization programme had a positive relationship with property tax collection in Mbeya and Rukwa Regions. The results from the regression and t- test show that electronic taxpayer education, print media taxpayer education and stakeholder sensitization programme have a significant impact on property tax collection in Mbeya and Rukwa Regions since the P- values were less than 0.05. Moreover, all parameters estimates of electronic taxpayer education, print media taxpayer education and stakeholder sensitization programme confirm to the hypothesized algebraic signs of parameter estimates. The co-efficient of determination, the adjusted R2, was 0.658 that shows that the independent variables explain about 65.8% of the variation in the dependent variable. It was recommended that tax education programs should be conducted monthly. This will help to enlighten future taxpayers to comply with property tax payments for the purpose of economic growth of the county.
IMPACT OF AUDITOR INDEPENDENCE THREATS ON AUDIT QUALITY IN TANZANIA, A CASE OF IRINGA MUNICIPALITY [PDF] Joshua Magambo
The purpose of the study was to assess the impact of auditor’s independence threats in audit quality in Tanzania, a case of Iringa municipality, the study intended to determine the effect of client’s affiliation with CPA firms, audit firm tenure and non-audit service on audit quality at Iringa municipality. The study was case study design whereby the research employed quantitative research approach to gather data and answer the research problem and summarize the results. The targeted population was 38 auditors from Iringa municipality where a sample size of 35 was drawn out of it. Simple random sampling technique was used for the selection of respondents. Linear Regression using Ordinary Least Square Estimator was used for data analysis. The study revealed that when the external auditors provide non-audit service to the client, they receive more income, which may result in greater economic dependence. Auditor tenure can lead to impairment of independence. As the auditor-client relationship lengthens, the auditor may develop close relationship with the client and become more likely to act in favor of management, resulting in reduced objectivity and audit quality. Client’s affiliation with CPA firms involves the situation where part of the client’s personnel used to work for the current auditor. The affiliation can cause impairment of independence from personal relationship between the client’s officer and the auditor or the ex-auditor’s acquaintance and circumvention of the audit methodology. However, the regression result shows that client’s affiliation with CPA firms, audit firm tenure and non-audit service have a significance relationship with audit quality in Iringa Municipality. The co-efficient of determination, the adjusted ̅R2 amounted to 0.513, which shows that the independent variables explain about 51.3% of the variation in the dependent variable. The study concludes that based on theoretical approaches, audit quality is affected by the auditor's independence, with means that the more independent an auditor the more audit quality. The researcher recommends that more investigations should be conducted most especially in Tanzania taking into consideration the four major threats revealed and extend to other sectors like manufacturing, transport, media, education etc.
THE ROLE OF TYPE IV SECRETION SYSTEM IN BRUCELLA VIRULENCE FACTOR: A REVIEW [PDF] BAYETA SENBETA WAKJIRA
ABSTRACT
Brucellosis is a bacterial disease of domestic and wild animals caused by the genus Brucella which has great public health importance globally. In general, Brucella species do not express toxins or virulence factors that cause direct damage to the host. Instead, this pathogen’s strategy is to persist long enough in the infected host until transmission can occur, which in the natural hosts is usually through abortion, sexual con-tact, or shedding of bacteria in milk. One important Brucella virulence factor for intracellular survival and persistence in the host is the type IV secretion system (T4SS).The type IV secretion system (T4SS) is one of numerous secretion systems used by microbes to transfer macromolecules through the cell membrane, such as proteins and DNA. It's the most versatile secretion system, transporting monomeric proteins, multi-subunit protein poisons, and nucleoprotein complexes, and it's found in Gram-positive and Gram-negative bacteria, as well as some archaea. The type IV secretion system is a major Brucella virulence factor for intracellular survival and host persistence. This review will go through the present state of knowledge on the Brucella type IV secretion system, including its architecture and regulation, as well as the newly discovered effector substrates that this system delivers into host cells.
Key words: Type IV secretion system, Virulence factor,Brucella
COMPARATIVE STUDY ON LACTIC ACID PRODUCTION FROM PINEAPPLE AND SWEET POTATO PEELS USING LACTOBACILLUS SPECIES [PDF] FUNMILAYO DEBORAH IJEBOR*, HALIMA YUSUF*, BRIDGET EBU*, WADA NAFIU MUHAMMAD*, AHMAD F. UMAR**, EDIGA B. AGBO**,
A comparative study on the lactic acid production from pineapple and sweet potato peels waste residue was carried out using Lactobacillus species. Samples of fermented milk were collected from four different locations namely Gwalameji, Yelwa, Wunti and Muda Lawal market. The morphology, cultural and biochemical characterization of the isolates from fermented milk (Nono) was carried out using MRS media. Species of lactic acid bacteria isolated after screening were L .acidophilus, L .delbrueckii, L .lactis, L. bulgaricus, L. rhamnosus, L. salivarius, L. fermentus and L. plantarum. From the result obtained L .delbrueckii, and L. bulgaricus, have the highest frequency of two (2) and percentage frequency of (20%) respectively. While L. rhamnosus, L. salivarius, L. fermentus and L. plantarum, L .acidophilus, L .lactis ,have the lowest frequency of one(1) and percentage frequency of (10%). The effect of temperature, pH, and incubation time of the medium, were optimized. The highest lactic acid yield (41.5g/L) was obtained from sweet potato peel medium at 40oC, pH of 5.0 within 48 hours, while the lowest (39.5g/L) was recorded at 45oC, pH of 4.0, also at 48 hours. Pineapple peel medium has the highest lactic acid yield of (39.3g/L) at 40oC, pH of 5.0, within 48 hours, while the lowest lactic acid of (36.3g/L) was produced at 40oC, pH of 4.5 also at 48 hours. The proximate analysis of fermented and unfermented peels of sweet potato and pineapple was carried out, the results obtained for sweet potato peels before fermentation were ( moisture 8.24% carbohydrate 72.60%, protein 4.64%, ash 4.56%, crude fibre 3.79% and fat 2.02%), while the results recorded for the fermented sweet potato peels were ( moisture 11.21%, carbohydrate 53.43%, protein 6.67%, ash 5.77 %, crude fibre 2.16% and fat 4.57%). The results from the unfermented pineapple peels have ( moisture 6.78%, carbohydrate 75.83%, protein 3.69%, ash 2.61%, crude fibre 10.80% and fat 5.31%), while the results recorded from the fermented pineapple peels contained, (moisture 10.46%, carbohydrate 45.37%, protein 8.89%, ash 4.79%, crude fibre 2.49% and fat 7.62%) respectively. Analysis of the results showed that there was a significant difference between lactic acid produced from sweet potato peel and pineapple peel medium at different pH, temperature and incubation time at p≤ 0.05, the effects of the optimized parameters have a significant influence on the production process of lactic acid. The result obtained revealed that fermentation has a great influence and can bring as desirable changes into the product as recorded from the proximate analysis. It is recommended that both sweet potato and pineapple peels may be used as low-cost substrates for lactic acid production, a well-fermented sweet potato and pineapple peels could be used to solve the feed needs of animals.