Volume 9, Issue 1, January 2021 Edition - GSJ Journal Publication

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Chest CT findings in COVID-19- Retrospective Study –Our Experience in KAAH []


The coronavirus 2019 (COVID-19) pandemic has emerged as a severe healthcare crisis. Thoracic imaging with Chest radiography and CT are crucial for identifying the disease early and help in excluding the differentials and thereby help in management of the disease and its progression. Hence it is crucial that we are familiar with the imaging pattern of COVID-19. Our research is aimed at outlining the common patterns of presentation of COVID-19 on CT chest.

ANALYSIS OF FACTORS AFFECTING ADOPTION MOBILE PAYMENT THROUGH THE APPLICATION ANGGOTAKU AMONG THE MERCHANT (CASE STUDY OF KSPPS BAKTI HURIA SYARIAH MEMBERS OF South Sulawesi) []


This study aims to help solve the problems contained in the use of the Application AnggotaKU, so that problems regarding the relationship of benefits, risks, convenience, and prospects for the adoption of m-payment and income levels using the application AnggotaKU services at KSPPS Bakti Huria Syariah. The design in this research is non-experimental and the type of research is explanatory research or hypothesis testing that explains the effect of the independent variable on the dependent variable. Acquisition can be obtained through a questionnaire involving 167 respondents who use the application AnggotaKU in South Sulawesi and analyzed using exploratory factor analysis and structural equation modeling. The results of this study indicate that the benefits, risks, convenience, and prospects have a significant effect on the adoption of m-payments and the level of income of using financial transaction services through the application AnggotaKU. These findings indicate that factors such as benefits, risks, convenience, and prospects can provide a useful understanding and framework for the financial service providers of the application AnggotaKU regarding the aspects of services that should be improved in implementing digital financial transaction services, in order to be able to encourage and increase the intensity of use m -payment. Keywords: Benefits, Risks, Convenience, Prospects, Adoption of m-payment, and income level

Effectiveness of Using Fish Herbs in Feed toThe Growth of Catfish (Clarias gariepinus) []


This research aims to find out the results of the effective dose of the addition of herbs for the growth of catfish. The trial fish used was catfish with a size of 5-7 cm obtained from farmers in Selasari village, Pangandaran. The fingerlings were kept for 50 days by stocking 1 fish/Liter in an aquarium containing 20 liters of water and fed three times a day at a dose of 3% of catfish biomass. The method used in this study was an experimental method with a Completely Random Design (CRD) consisting of five treatments and three replications. The treatment given consists of treatment A (control), B (feed with 50 ml of herbal additions), C (feed with 100 ml of herbal additions), D (feed with 150 ml of herbal additions) and E (feed with 200 ml of herbal additions). Analysis of spesific growth rate, feed conversion ratio and survival rate used analysis of variance (ANOVA) with a confidence level of 95%. The results showed that giving 200 ml of fish herbs to the feed resulted in a specific growth rate of 4.75%, survival rate 83% and feed conversion ratio 0.62.

ASSESSMENT OF THE OCCUPATIONAL, ENVIRONMENT, SAFETY AND HEALTH (OSH) RESPONSE OF MICRO, SMALL AND MEDIUM SCALE ENTERPRISES (MSMEs) AND BASIC SCHOOLS IN THE PREVENTION OF THE SPREAD OF COVID-19 IN OBUASI (WEST) MUNICIPAL, GHANA []


COVID-19 surge has caused deaths and had impacts on the productivity and growth of MSMEs and the education sector. How well do workers and employers of MSMEs who form 82% of the working population in Ghana who are exposed to people from different locations identify hazards related to COVID-19 and mitigate them? How well do MSMEs and basic schools comply with the OSH laws of the Labour Act 651 of Ghana, Regulations 2003 in preventing the spread of COVID-19 in Obuasi Municipal, a community with increasing COVID-19 cases? In order to assess the safety climate of twenty (20) MSME’s and five (5) basic school’s response to COVID-19 in the Obuasi Municipal in Ghana, this study used interview questionnaires, open-ended discussions and observations to identify common hazards related to working conditions; working activities; employers and employee’s safety behaviour and other OSH response towards the prevention of spread of COVID-19 and beyond. OSH education was then provided for employers and employees in order for them to identify hazards of COVID-19 and mitigate them. This study discovered that lack of OSH policy, poor procedures, poor communication, poor commitment and leadership from management, poor supervision, inadequate sanitation resources and training, secondary workload and tasks and poor working environment led to poor safety climate of MSMEs and basic schools in the Obuasi Municipal to identify and mitigate hazards in order in response to the COVID-19 surge. This study recommends implementation of the OSH laws of Labour Act 651 of Ghana for regular OSH workplace inspections for risk assessment, passing a new integrated national OSH Law that ensures are institutions implement OSH policy including an insurance and welfare scheme as solutions to ensure that workers are healthy, safe and insured. This study also recommends safety and health training and provision of PPE to all schools and MSMEs.

ANALYSIS OF THE INFLUENCE OF ACCOUNTABILITY AND TRANSPARENCY OF REGIONAL FINANCIAL MANAGEMENT ON REGIONAL GOVERNMENT PERFORMANCE IN GOWA DISTRICT []


This study aims to examine and analyze the effect of accountability and transparency of regional financial management on the performance of local governments in gowa district. In this study, the method used by researchers is quantitative descriptive method. The sample in this research is SKPD within the local government of Gowa Regency with the head of the respondent, the secretary, the head of the field, the head of the section and the staff of each SKPD who are involved in the regional financial management process. The type of data used in this study is primary data. Collecting data in research is field research (field research) and library research (library research). The variables in this study are Accountability of Regional Financial Management (X1), Transparency of Regional Financial Management (X2), Performance of Local Government Agencies (Y). The testing tool used is the SPSS program. And will be tested with multiple regression analysis techniques and interaction regression or known as Moderated Regression Analysis (MRA).

EXPLORING DEVELOPMENT FINANCE INSTITUTIONS TO BRIDGE THE INFRASTRUCTURE DEFICIT DURING A PERIOD OF REVENUE DECLINE IN NIGERIA []


This paper examines the possibility of exploring development finance institutions to fill the financing gap in the infrastructure provision in Nigeria. This study is premised on the finance-led hypothesis that finance has a catalytic effect on the economic transformation process. The positive contributions of developments finance institutions to infrastructure expansion in other economies is remarkable, noteworthy and compelling, more so with the reality of dwindling revenues in this period of business disruption and financial instability.

Stochastic Models for Coronavirus Cases in Nigeria []


The stochastic models over the years have been used for business, stock markets transportation and many different areas. As result the prediction of any ideas based on these models needs to be efficient. Now, the infection of corona virus has been a battling task for the human race as well as the Nigerian government. In this paper we seek to apply stochastic models to determine the prevalence rate of the virus and to predict the future re occurrence of the disease. The proposed models is driven by a Stochastic Discrete Time and Continuous Time Markov Time model of SIR (Susceptible, Infected and Recovered) model. When fitted to COVID-19 data it generates a typical observed features. In particular, it captures the behavior of this epidemic. Fundamental probabilistic predictions, model parameters were deduced from the models used. This form as a basis for managing successfully

TEACHING MATERIALS ON BRAZILIAN PRIVATE COMPANIES: SOFTWARE CONTRACT NEGOTIATION []


This article addressed an IT integrated solution contract negotiation case in Brazil, aiming at improving the negotiation skills for negotiators, contractors, and service providers on software negotiations, managers, and other practitioners, through Type II negotiation, two-party, multiple-issue role-play simulation. The case involved a packaging company and an IT manufacturer within a six-month negotiation. Key findings pointed out the necessity of improving value creation strategies, such as structured planning negotiation, to achieve mutual benefit deals. Case implications suggest the investigation of distinct business scenarios. Discussion and future research recommendations comprise the present study.

Detection, Prevention, and Control of Digital Fraud in Nigeria []


Nigeria is blessed with abundant resources both human and material. Since independence in 1960, attempts have continuously been made to harness these resources to ensure steady and persistent development of the economy. Little has been achieved however, as Nigeria has remained underdeveloped by most economic indices. Much of the blame for this stagna- tion can be placed squarely on fraud, corruption, and other forms of economic mismanagement. Current realities dictated by digital transformation make it imperative to employ modern management techniques to develop an economy that can thrive in the new highly competitive economic environment. This paper takes a particular look at the increased risks of fraud and the strategy of mitigating them in the wake of the impending digital transformation of the economy in Nigeria.

ASSESSMENT OF THE ROLE OF FINANCIAL PLANNING ON THE ECONOMIC SUSTAINABILITY AND GROWTH OF SMALL AND MEDIUM ENTERPRISES IN MANUFACTURING SECTOR IN ZIMBABWE: A CASE OF SMEs IN HARARE. []


This study aimed at assessing the role of financial planning on the economic sustainability and growth of manufacturing SMEs operating in Harare. The study adopted financial planning practices as the independent variable and economic sustainability and growth as the dependent variable. The study chose a case study as the most appropriate research strategy and used a mixed methods approach to collect data. Survey data was obtained from 57 SMEs operating in the Manufacturing Sector in Harare with 52 responding to the questionnaire and 5 respondents responding to in-depth interviews. Research participants were purposively selected to ensure the results were representative of all players within the Manufacturing SME subsector in Harare. The study established that there was a significant positive relationship between financial planning practices, economic sustainability and growth of Manufacturing SMEs in Harare. It was also revealed that the extent of use of financial planning in exploiting market opportunities, making capital budgeting estimates and managing risk was very low. The study findings also revealed that the firms who adopted financial planning practices had superior performance. Furthermore, the study also gathered suggestions on what needed to be done for SMEs to embrace financial planning to achieve economic sustainability and growth. Amongst the highlights recommendations from the respondents was the need for training and tapping into institutions of Higher Learning to cater for SMEs who cannot afford qualified Accountants to implement Financial Planning. Study findings will contribute towards the reduction in the rate of failure or alternatively growth and sustainability of SMEs to improve the economic performance of the Zimbabwean economy.

The Implementation of E-Government to Reduce Corruption in Indonesia []


This study examines the important role of e-government in reducing corruption in Indonesia. The aim of this study is to explore the application of e-government in government offices in order to encourage employees not to commit acts of corruption. Corruption is an act of someone who abuses trust in an issue or organization, only for personal gain. The application of e-government aims to provide services without the intervention of public institution employees and a long queue system just to get a simple service. In addition, e-government also aims to support good governance. The data collection process is carried out by searching, recording and studying data from a number of existing archives or official documents, literature and research journals that are considered important and have relevance to the problem under study obtained transcribed and analyzed. The results of the analysis raise 4 themes that are discussed here: The Practice of implementing e-government in Indonesia; Improving public services in Indonesia; e-government encouraging behavior changes in institutions, public officials and society and e-government to become early detection of corruption prevention Key words: e-government, corruption, and good governance

AN APPRAISAL OF COLONIAL POLICIES AND GIRL-CHILD EDUCATION IN KATSINA EMIRATE UNDER BRITISH ADMINISTRATION; 1948-1960 A.D. []


Abstract This study titled “An Appraisal of Colonial Policies And Girl Child Education in Katsina Emirate Under British Administration; 1948-1960 A.D.” has been initiated purely to examine and assess for a proper historical reconstruction of the major developments associated with the subject matter mentioned above. The concept of Educational Policy means Government‟s way of realization that part of the National goals can be achieved by using education as a tool. No educational Policy could be formulated without first identifying the overall philosophy and goals of the Authority concerned. In the course of conducting the study many published and unpublished works were interacted with for accurate data collection. The study found that the policies were only longer in words but shorter in action; the motives behind their implementation were partially achieved, because throughout the colonial period there was neither a concrete evidence of the acceptance of Christianity among Katsina Schools‟ Girls, nor single Mission school established and dedicated in the Emirate. Both the implemented policies and Girl-Child Education have generated a change in outlook with regards to the socio-cultural, religious and economic life of the first generation of educated Girls. The policies were also found somehow irrelevant and inappropriate to teaching learning processes. By 1903, Girl-Child Education was not the priority of the British colonial Authority and was as a result largely funded by Katsina Native Authority Treasury Department. This brand of Education began to gather momentum in the late 1940‟s and early part of the 1950‟s for example, Provincial Girls‟ School, Katsina was established in 1954. The study justifies that the first generation of expatriate teachers were found ignorant of their learners socio political, economic, religious, geographical and cultural background and thereby retarding the Educational Department of Girl-Child in the Emirate. Beyond 1958, there was no any Colonial Educational Policy implemented rather than the Structural Adjustment Exercise carried out. This studied subject matter has confronted many challenges among which include; Socio- Cultural and religious factors i.e Muslims‟ strong opposition against the plans for its introduction, concubine, early marriage, institutional fragmentation and failure of some parents and Colonial Administration to rise to the responsibility. Post-colonial Educational Policies and Girl-Child Education after Nation‟s Political Independence also got a boost as a result of the intervention of some International Agencies; such as Human Resource Development (HRD), and United Kingdom, Department for International Development (UK, DFID) and others to offer moral and financial supports. Keywords:- Appraisal, Colonial, Policies, Girl, Education, Katsina, Emirate, British, Administration.

MODERN POLITICAL THOUGHT, INDUSTRIALISM AND IMPACT ON HUMAN’S SOCIETY; A SOCIAL HISTORICAL PERSPECTIVES []


Abstract The whole scholarly efforts herein equally gets along with the subject matter titled “Modern Political Thought, Industrialism and Impact on Human’s Society; A Social-Historical Perspectives.” The study attempts to portray some of the major developments associated with this write-ups, among them include; complete change in outlook, psychological impact, priority to western life style, relegation of indigenous-cultural norms, and values of the affected globe to the background consequent upon the emergence of modern political thought and industrialization. However, it is pertinent to note that in the course of conducting the study many published and unpublished sources were found handy, relevant and utilized for the study to take a right shape. The term political thought concern with philosophical ideas, mental reasoning, political themes, rationalism and logical thinking of the class of individuals with high level of political minded idealism. Whereas in the case of industrialism, it is connected with the technological and scientific revolutions which occurred in Europe particularly Britain in the 1750’s and the profound impact witnessed, namely; improvement in transport, communication, urbanization on massive scale, development of social ideas, intellectualism and philosophy. The study has further found that there was as a result the emergence and rise of well grounded scholars and students of different disciplines, among the famous scholars/philosophers include; Thomas Malthus 1766-1834, Nelson Senior 1790-1864 and Karl Marx 1818-1883 to state but a few among the multitude number of such calibre of prominent intellectuals, their scholarly works and ideas with specific example to the theory of Economic-Liberalism have both remarkably helped in shaping and restructuring the economic life style of contemporary mankind and his society, particularly the deeply rooted class of elite.Political thought, since its inception to date has been confronting the problems of intellectual contradiction and distortion consequent upon ideological differences, intellectual agreement and disagreement among scholars and their students. In any case, it is worthy to note that the study argues that political economic and social circumstances were responsible for the creation of these sequentially assessed concepts i.e. syndicalism, Anarchism, totalitarianism, communism and as well as Judaism and Christian doctrines and ideologies in respect of universal life. Furthermore, it is in the interest of the study to highlight those political economic and social problems of any given human society could not be overcome by mare theorization of ideas rather than application into practice. It is against backdrop the study points out that the provision of general political education to the generality of the world’s populace will do away with the tyranny and oppression of the mind to become like dew in the sunny, as the essential key forward. Keywords; Modern, Political, Thought, Industrialism, Impact, Human, Society, Social, Historical, Perspectives

USING ASSIGNMENTS AS ASSESSMENT TOOLS IN TVET COLLEGES: A CASE STUDY APPROACH. []


This study explored how Technical and Vocational Education and Training (TVET) Colleges teach and assess students. The purpose of the study was to understand students and lecturers experiences of learning and assignment as an assessment tool in TVET Colleges. This was done in order to investigate ways to address the issue of dishonesty in learning and to improve teaching and assessment. In TVET Colleges in South Africa student assessment is supposed to be aligned to the dictates of the INTERNAL CONTINUOUS AS-SESSMENT (ICASS, 2020) Guidelines. Within these Guidelines the Department of Higher Education and Training (DHET) has de-veloped and set out Guidelines which TVET Colleges must adhere to when conducting internal examinations meant for (NI TO N6). I based my case study on 20 lecturers and 20 students where the research was explored qualitatively by interviewing purposefully se-lected lecturers and students so as to gain a subjective understanding of issues around assignment as an assessment tool. Findings indicated that academic dishonesty from students has resulted in compromising academic integrity because research assignments done in uncontrolled environment seem not to meet the principles of scholarship of learning.

The significance of paternal love and affirmation on the girl child. []


Abstract In most house-holds where a father has been actively involved in the up-bringing of children, the girl child tends to be more closely knit to their fathers and their relationships are unbound. I seek to explore the views of women who have grown with their father and attained fatherly love and approval and those who have had absentee fathers who re-appeared in their adulthood or those who were either alive and not taking responsibilities of a father or who were living in the same household but chose not to be familiar with their daughters or those whose fathers who had passed away before these women became adults. I seek to explore the effects of the presence or absence of fatherly love and affirmation on the participants' school performance, life-making decisions, career choices, self-esteem and image, and their choices of husbands or dating partners.

THE EFFECT OF ADDITION OF CHROMIUM-YEAST TO THE FEED ON THE GROWTH RATE OF COMMON CARP (CYPRINUS CARPIO) []


The Seeds of Common Carp (Cyprinuc carpio) was given additional chromium-yeast. Chromium-yeast affects the performance of the insulin hormone which plays a role in carbohydrate metabolism so as to maximize fish growth. This research was conducted to deter-mine the effect of adding chromium-yeast to feed on the growth rate of carp (seeds of Cyprinus carpio). The chromium-yeast addition treatments were treatment A (control) 0.0 mg / kg; treatment B (1.5 ppm); treatment C (2.5 ppm); and treatment D (3.5 ppm). The results showed that treatment B (2.5 ppm) produced the best survival rate of 91.25%, the best daily growth rate of 4.8%, and the best utilization of feed 91.78%. The results of chromium checking on carp meat (Cyprinus carpio) are still below the maximum value limit set by the Director General of POM No. 03725 / B / SK / 89 so that the Common Carp from this study are safe for consumption.

FRAUD DETECTION MODELS: A Comparison between Financial Ratios Technique and Subset Logistic Regression []


The rise in corporate frauds in the wake of globalization has reflected on the confidence investors especially in recent years. This has necessitated the drive towards developing comprehensive and effective fraud detection models for the purpose of checking the excesses of managers within the books. This paper presents a comparative analysis of two separate fraud detection models; the t-test model for testing significant differences in computed financial ratios and the subset logistic regression which is a machine learning fraud detecting technique. To achieve this, emphasis is laid on all deposit money banks (DMBs) listed on the Nigerian Stock Exchange (NSE) as at December, 2019. Secondary data included fifteen financial ratios computed from the annual reports of the listed DMBs for a period of ten (10) years from 2010 to 2019. The results showed that the computation and analysis of complex financial ratios as well as the application of machine learning models like the subset logistic regression is effective for the purpose of fraud detection in financial statements. However, these models require very robust data input as they rely on fraud detection within financial data in trends and patterns over time. It is therefore recommended that in developing countries like Nigeria, the apex bank regulator alongside other regulators should encourage the use of fully standardized forensic auditing and investigation techniques to ensure that all reported financial items reflect the true economic reality of the banks.

INFORMATION TECHNOLOGY AND THE ACCOUNTANT TOMORROW: What Can We Expect? []


Technology has affected the norm for accountants in recent years and this is evident in their ways of doing things. This paper reveals that traditionally, accountants are responsible for reparation and presentation of financial statements, and to achieve this, a lot of tasks are carried out by Accountants throughout the accounting process. However, with the emergence of IT in the form of hardware and software, accountants now prepare and present financial statements more timely and accurately, while the existence of internet has also increased access to financial reports by external users. This paper further argues that as a result of the continuous advancement in technologies, accountants in the nearest future are likely to; be cloud-based- i.e. effectively harnessing the potentials in cloud computing for achieving accounting and auditing tasks; communicate with and through machines- i.e. artificial intelligence; invest in the big data and cyber security- as data will become increasingly vital; and explore virtual reality and augmented reality in meeting users’ information needs. Hence, accountants and accountancy firms are advised to start investing big in IT knowledge, skills and tools, become highly cyber-security conscious, keep up with technological trends and relate with IT experts in order to remain relevant and competitive.

SARS-CoV-2 and Uncertainty on its: Initial Origin; Vaccination’s Feasibility; but proposing Novel Approach in Drug-Vaccine Findings against such Viruses []


abstract Infectious diseases are still one of the mass killers. Among them the COVID-19, which caused by a virus SARS-CoV-2 (but yet not well investigated its nature), is a new respiratory infectious disease. This pandemic already took around 1.5 million lives, destructing the socio-economic structure of the globe. To combat it world is trying the possible-impossible measures. For instance, at the beginning of the pandemic, around hundred research sites were announced about their engagement in drug-vaccine discovery activities. Today, using the Media as a battle of field, developed countries change the vaccine discovery issue into business and political oriented race. Certainly vaccines as one of prevention based prophylaxis measures are used earlier and now too. However, world do not have not only feasible but even a nominal vaccine against this virus. Yes, when Media announced as if tomorrow will be developed vaccine to this COVID-19 pandemic, since March 29 2020, we are twitting that for such type of virus and moreover within this short of time frame, it is impossible to have practicable vaccine. Furthermore, we tried to broaden this postulation through our two published articles by writing: the cheapest, fastest but effective ways of prevention measures (not to be infected and or not to infect others) are: scaling up the public’s awareness on the nature of SARS-CoV-2; guiding nations on how to use properly the sanitation-hygiene based prophylaxis measures; and we tried to caution that a vaccine discovery hope can idle the public and make him negligent for the pandemic. As a result people do not seriously take into account the two decisive prevention measures: “stay at home” and “face masking”. Therefore, after awaiting the results of vaccine discovery duel for 9 months, we decided to publish our biochemistry-physiologyanatomy and literature review based research work, which point out the suspiciousness-doubt of its nature and vaccine findings for this corona. In this our work: in a chart form, we showed more than 13 possible varieties that give clue on how to identify SARS-CoV-2’s and others future pathogens’ initial sources; we have elaborate 5+1 groups reasons, why vaccination for this type of virus may not be feasible; and as a potential solution, we hypothesize how better to direct the drug-vaccine discovery’s activities for such type of pathogens. Key words: Spike, anatomy of alveolus, Pulmonary infections, feasibility, prophylaxis

STINGRAYS FISHING SEASON INDEX BY CANTRANG (MINI TRAWL) EQUIPMENT LANDED AT PPP MAYANGAN PROBOLINGGO EAST JAVA, INDONESIA []


Stingray (Dasyitidae) is one of the catches of several fishing gears in Indonesia. Stingray and shark fish populations can be maintained if managed properly and efficiently. This study aims to provide information about some of these matters, especially for stingrays landed at Mayangan Port, Probolinggo City, East Java Province. This research was conducted from July to September 2019. The research method used was a survey method. The data used are data on the catch of cantrang fishing gear which was recorded when the ship was unloading at the Mayangan Probolinggo fish landing site for five years, namely 2014 - 2018. From the results of this study it can be concluded that: The decrease in the number of fishing gear has an effect of 81.52% on decrease in the number of stingrays caught, the highest percentage of stingrays caught in 2014, namely 76.97 tons, the highest Catch per Unit Effort was in 2014 at 447.52 kg / fishing gear, and the season for stingray fishing was January - June and August are the peak season, while July and September are the moderate seasons.