Volume 11, Issue 9, September 2023 Edition - GSJ Journal Publication

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Impact of taxation policies of PTI government on economic development of Pakistan []


This research examines Pakistan's taxation system, particularly from a legal standpoint, as well as the tax policy structure, its issues, and the present government's new tax policy attempts. For three years of Imran Khan's government, the study uses unique data collected from the Federal Board of Revenue, the International Monetary Fund, the Federal Tax Ombudsman, and the State Bank of Pakistan. Annual data from 2008 to 2021 has been used in this study. According to the data, Pakistan's economy has been in danger for many years. Consumer confidence is low, and private investors are hesitant to put money into new ventures. Imran Khan, on the other hand, might be regarded as a successful politician because his first year witnessed enhanced political stability, which was lacking during the Pakistan Muslim League Nawaz and Pakistan Peoples Party governments. Tax-based fiscal strategies have been viewed as a less effective policy instrument for developing nations to address their fiscal deficits. To analyze the impact of taxation policies of the Pakistan Tehreek-e-Insaaf government this exploratory study utilized an interpretive approach and qualitative research methodology using secondary sources comprised of observational research design and sampling period for this study covers 13 years, from 2008 to 2021. The study has proven; lowering the percentage of taxes will not reduce future net revenue collection; rather, it will benefit the socioeconomic well-being of the masses at the bottom, who will expand the tax base, and thus the net revenue, as they progress up the socioeconomic ladder.


Evaluation of Sexual Cleansing Ritual on HIV/AIDS: A Case of Zambezi District in North-Western Province, Zambia. []


The sexual cleansing ritual is a tradition that requires widowed women to have sexual intercourse as a form of ritual purification. It refers to sexual cleansing is part of the social transition process for widows to become eligible to remarry after the death of her husband. This ritual is conducted to cleanse the widow of evil spirits resulting from the death of her husband. In Zambian context, widow cleansing is a ritual which demands a widow to have sexual intercourse with another man, normally one of her brothers-in-law in order to let the spirit of the deceased rest in peace among the dead. The rationale behind this ritual is the belief that the spirit of the deceased husband still recognizes the widow as his wife, hence interfering with any relationship the widow might establish. The ritual of widow cleansing was however challenged by various groups especially at the dawn of the HIV and AIDS pandemic. Through increased awareness about the HIV and AIDS malady and its widespread effects on human health, communities in Zambia have adopted alternative cleansing rituals to cleanse widows without the act of sexual intercourse. Subsequently, the study aimed at evaluating the effects of sexual cleansing ritual on HIV/AIDS in a case of Zambezi district of North-western Province in Zambia. The study engaged the qualitative method approach that sampled the widows and some selected community members within the designated area. Data was obtained from the respondents who had undergone sexually cleansing by means of interviews. who had undergone sexually cleansing. Data was analyzed using conventional content analysis where three main themes emerged in the exploration of the social construction of the sexual cleansing ritual of widows The findings discovered that some people still preferred sexual cleansing to other safe methods of cleansing even when they knew that HIV can be transmitted through sexual intercourse. Also, the study found that respondents had different reasons for choosing particular cleansing method but they all had an aspect of the great values they attach to their respective cultures. The findings therein highlight the hazardous situation of widows and the need for social support services for women who have been sexually cleansed.


Effects of hunger on the realization of the UN SDG 4 and the FCUBE of Ghana: A review []


The UN Sustainable Development Goals begin with education. Thus, the SDG 4 (ensure inclusive and equitable quality education and promote lifelong learning opportunities for all) aims to empower and emancipate all humanity from the persistent and contemporary social problems. However, hunger, which is a UN Sustainable Development Goal (SDG) 2 (Eradication of Hunger/ Zero Hunger) aims to end all forms of hun¬ger and malnutrition by 2030, is very high among the less privileged (poor, orphans, women, and school children) worldwide. Therefore, one of the critical goals to consider in the achievement of the SDG 4 for the total SDGs realization is the challenges hunger poses to these synergies. The aim of this review is to highlight prevalence rate of hunger among pupils, what teachers and hungry pupils perceive as barriers to adequate food availability or supply, ways or how pupils overcome (cope) with hunger, and how teachers and pupils perceive the impact of hunger on their academic performance. 30 relevent published research articles in peer-reviewed journals were reviewed (content analysis), in addition to ten interviews from teachers and pupils respectfully. Findings reveal that food is a necessity and motivation for learners. However, a very high number of learners globally experience hunger. Also, poverty, poor infrastructure, high rainfall, weak credit access, low technological knowhow and low educational status are some barriers to adequate, available, accessible and sustainable food supply to learners. Therefore, hunger reduction could be achieved through sustainable improvement of standard of living because educational performance is highly associated with the socioeconomic background of learners. Learners who are hungry for food perform poor academically.


Domestic Finance and Economic Growth in Nigeria. (1990-2022) []


This study investigated the effect of Domestic Finance on economic growth in Nigeria over the period 1990 – 2021. To achieve the objectives of the study, domestic finance was disaggregated into deposit money bank lending to the private sector, and public sectors, while the economic growth was proxied by real GDP. The research design employed was an ex-post facto research design. The study employed the ARDL method of data analysis due to mixed order of stationarity of the variables. The finding shows that banks’ lending to the private sector, exhibited more positive effect on economic growth than lending to the public sector. Based on the findings, the study concludes that domestic finance has significant effect on economic growth in Nigeria and recommends increased DMBs lending to the private sector, reduced lending to the public sector as possible ways to stimulating economic growth in Nigeria. Key words Economic growth, public sector, Private Sector


CHARACTERIZATION AND FORMULATION OF LIQUID SOAP USING LEMONGRASS ESSENTIAL OIL AS FRAGRANCE []


The aim of this research is to formulate liquid soap using lemongrass (cymbopogon citratus) essential oil as fragrance and to determine its physicochemical properties. Extraction of the essential oil was done using hydro distillation. After extraction, some physicochemical properties of the extract were determined and the following results were obtained. The specific gravity, acid value, moisture content, iodine value, refractive index and percentage yield values were 0.825, 4.975 mg KOH/g, 18.05%, 107 (100g of I2 / g oil) 1.421 at 25oC and 10% respectively. The results were in agreement with prescribed standards, and deviations are attributed to the difference in the geographical location where the lemongrass was grown. And, the lemongrass oil is relatively of good quality, and is suitable for applications in cosmetics, food industry, agriculture, beverages and medicine.


THE IMPACT OF IMAGERY ON JOKOWI-PRABOWO'S POLITICAL BEHAVIOR IN THE 2019 PRESIDENTIAL ELECTION []


This article aims to determine the impact of Joko Widodo and Prabowo Subianto's imagery on the 2019 presidential election. Data is collected through Online kompas.com, liputan6.com, and tempo.co, detik.com media, and Twitter social media. This study used content analysis techniques through the Nvivo 12 Plus application using the Word cloud and crosstab features. Based on the results of the Nvivo 12 Plus analysis, it was found that the political impact of imaging affects communication and the intensity of social media use. In the communication aspect, the candidates will discuss more the political discourse needed by the people in the campaign period. Jokowi on Twitter discussed the economy and magic cards. Prabowo on Twitter discussed the political struggle. For the intensity of use, Jokowi experienced an increase from January to April 2019, and Prabowo experienced a lower power than Jokowi. This research also found that Jokowi's communication style on Twitter was more personal regarding mentions to Kaesang's account, while Prabowo communicated more often with GERINDRA party accounts. Keywords: Imagery, Political Communication, and Intensity of Twitter Use


Information needs and use of serial publications by academic staff of federal colleges of education in Kano state Nigeria []


AbstractThe study was conducted to investigate the information needs and use of serial publications by academic staff in federal colleges of education in Kano State. The study used a quantitative methodology using cross- sectional survey designed to collect data from the respondents. The population of the study comprised of all academic staff in the two colleges of education which are1305 in number out of which 120 staff were selected randomly to represent the entire population. Google forms questionnaires were send to individual what Sapp numbers of the selected staff and 93 academic staff responded. The outcome of the study was analyzed and interpreted using descriptive statistics i.e. simple percentage, and charts. The study revealed that, pure sciences, social sciences, management and engineering are the most prepare disciplines, they need information for teaching and research activities. There are adequate serial publications in the college libraries that are current ranging from journals, newspapers, magazines and almanac, furthermore, majority of the respondents uses serial publications on weekly basis and they reported that they are satisfied with the available serial resources in the college libraries, it was recommended that, online journals and internet accessibility should be made available in the libraries.


EFFECT OF INQUIRY AND LABORATORY STRATEGIES ON PHYSICS STUDENTS’ ACADEMIC PERFORMANCE IN SENIOR SECONDARY SCHOOLS; KATSINA STATE NIGERIA. []


This study examined the effect of inquiry and laboratory strategies on physics academic performance in senior secondary schools in Katsina State, Nigeria. The study was guided by 3 objectives, 3 research questions, and 3 hypotheses. A quasi-experimental and control group design involving three groups; two experimental and one control were used. The population of this study comprises a total of 5,389 senior secondary II students offering physics from 19 public schools in Rimi, ZEQA. The sample of students for the study comprised 205 students from three intact classes selected from three co-educational schools by Rimi Zonal Education Quality Assurance. Physics Performance Test was used for data collection. The reliability coefficient of PPT was obtained using PPMC and Cronbach alpha which was 0.917 respectively. The research questions were answered using mean scores and standard deviation, while the null hypotheses were tested using ANOVA and t-test at a P ≤ 0.05 level of significance with the aid of SPSS. The results obtained showed a significant difference between the mean academic performance scores of students taught physics using inquiry strategy, laboratory strategy, and lecture method in favor of those taught using inquiry and laboratory strategies. The results also revealed no significant difference between the mean academic performance scores of male and female students taught physics using inquiry and laboratory strategies. The study concluded that employing inquiry and laboratory strategies can lead to improved academic performance among physics students. Moreover, Inquiry and Laboratory are gender friendly teaching strategies. Based on the findings, it was recommended that physics teachers should be encouraged to use inquiry and laboratory strategies in teaching physics concepts at the secondary school level in Katsina State.


EFFECT OF JIGSAW-III COOPERATIVE LEARNING STRATEGY ON PHYSICS STUDENTS ACADEMIC PERFORMANCE AND ANXIETY OF SECONDARY SCHOOLS STUDENTS IN KATSINA STATE. []


This study examined the Effects of Jigsaw-III cooperative learning strategy on physics student’s academic performance and anxiety of secondary school students in Katsina State. The study was guided by two research objectives, two research questions and two hypotheses. The quasi experimental research design involving two groups (one experimental and one control) were used. The population of the study comprised 5,389 Physics students from nineteen public senior Secondary School in Rimi Zonal Education Quality Assurance. The sample of students for the study comprised of 128 students from two intact classes selected from two public secondary schools. Two instruments: Physics Performance Test (PPT) and Physics Anxiety Questionnaire (PAQ) were used for data collection. The reliability coefficient of the PPT and PAQ were obtained using PPMC and Cronbach alpha which were 0.855 and 0.915 respectively. The research questions were answered using mean, mean rank and standard deviation, while the null hypotheses were tested at P ≤ 0.05 level of significance using independent samples t-test and Mann Whitney U-test sample by the aid of SPSS version 23. The results obtained shows that there is a significant difference in the mean academic performance and anxiety level between experimental and control group. The study concluded that Jigsaw III is effective teaching methods that can be explored as alternatives to the lecture method in teaching Physics among SSS Students. Moreover, Jigsaw-III is a gender friendly teaching strategy. Based on the findings, it is recommended that Teachers should employ the use of Jigsaw III as alternative to lecture method in the teaching physics at SSS level to enhance students‟ performance and reduces anxiety level.


Le théâtre comme outil d’enseignement/apprentissage du FLE à l’école marocaine : état des lieux []


Toute recherche empirique proprement dite, exige le recours aux techniques d’enquête pour collecter des données véridiques afin de tester concrètement les hypothèses et apporter des réponses aux questions de recherche. Le questionnaire en fait partie. Il est l’une des techniques d’investigation de terrain les plus exploitées. Réaliser une enquête par questionnaire, nécessite une préparation au préalable pour prévenir tout échec et garantir sa réussite. Dans cette contribution, nous allons partager notre expérience ainsi que le résultat d’une enquête par questionnaire que nous avons mené au près des apprenants de la 6ème AEP. L’objectif est d’apporter des réponses aux questions de recherche suivantes : Quelle place occupe le théâtre à l’école marocaine ? Autrement dit , existe-t-il, réellement, une pratique théâtrale dans nos écoles ?


TOPICS : PANCREATIC TUMORS []


Pancreatic cancer is a highly aggressive and often lethal malignancy that arises in the pancreas, an essential organ for digestion and blood sugar regulation. It typically exhibits minimal early symptoms, leading to late-stage diagnoses. Risk factors include smoking, obesity, family history, and certain genetic mutations. Treatment options vary depending on the stage but may involve surgery, chemotherapy, and radiation therapy. Early detection remains a challenge, and research into more effective treatments and screening methods continues to be a priority in the fight against pancreatic cancer.In the paper are show full over view about the pancreatic cancer like as types and according to parts or about the graphical form are used in the paper.These are paper show the numerical form about the patients and how to prevent it including in the paper or microscopic photos, CT scan photos are beneficial effective the paper.


Fertility Cult []


Buddhism became the state religion of Lanka after the arrival of Arhat Mahinda in the 3rd century BC. From the 6th century BC to the establishment of Buddhism there were various religion prevalent in Lankan society. Out of those religions, Hinduism was the most prominent and the others were Jainism, Ajeewaka and parbbajaka Although the other religions declined before the newly established Buddhism, they were not totally eradicated from the society. Some of the pre-Buddhist concepts were even absorbed in to Buddhism. The evidence from the reign of King Pandukabhaya, show that Hinduism, led by the worship of demons, was the state religion at the time. However, the other religions too were treated equally by the king. Shrines as well as residences for the Brahmins, Ajeewakas and Nighantas were constructed. Although there is no evidence in the written sources for the existence of Buddhism in the pre-Buddhist Lanka, it is not possible to conclude that there was no knowledge of Buddhism at all among the Lankans. The primitive beliefs and rituals, sacrifices and blood sacrifices occupied a special position in the pre-Buddhist Lanka. The centres of these beliefs and rituals were royal gardens and public gardens. The Neket Keiya was celebrated with great pomp and pageantry based in these gardens.


AGRI-BUSINESS GROWTH AND NATIONAL DEVELOPMENT THROUGH SMALL AND MEDIUM SCALE ENTERPRISE []


Small and Medium scale Enterprises (SMEs) are non-subsidiary, independent firms which employ fewer than a given number of employee. The number varies across country, but the most frequent upper limit designating an SME is 250 employee. The insufficient capital, irregular power supply, infrastructural inadequacies (water, roads etc.), lack of focus, inadequate market research, over-concentration on one or two markets for finished products, lack of succession plan etc are problem faced with agri-business in Abia State. the study used Expost factor reseach design tools and it was found out that the government should provide policy which will focus on ways to attract and encourage not only experienced but younger people willing in agribusiness SME’s, who are agile and strong in business drive through provision of credit to them, this group of operators would be able to put in a lot of effort at raising the current level of performance and to invest in human capital in the agribusiness enterprises and establish credit institutions effectively targeted towards meeting the financial needs of the operators. KEYWORDS: SMEs, Credit, Agri-business, Business


A study on Financial Performance evaluation using DuPont Analysis of Avenue Supermarts Ltd. []


The purpose of the research is to study the performance evaluation using DuPont analysis of Avenue Supermarts Ltd., (Dmart), an Indian retail corporation that operates a chain of hypermarkets in India, by measuring return on common Shareholders’ equity (ROE). The present analysis evaluates how well this company is operating and how profit is earned with respect to sales, total assets, etc. The period of study was from March 2019 to March 2023. This is mainly based on secondary data. Data were obtained from annual financial statements of the company. The study is analyzed using equity multiplier, net profit margin, asset turnover ratio to calculate return on equity. Key words: Asset turnover ratio, DuPont analysis, Equity multiplier, net profit margin.


Effectiveness of English Language Teaching Materials: A Study on Government and Private Middle Schools’ Teachers of Nepal []


Many community schools, especially in rural Nepali context are under resourced and teachers have demonstrated weak transfer of training in terms of using locally available teaching materials in their classrooms. This research investigates the effectiveness of English language teaching materials used in government and private middle schools in Nepal. The study aims to assess the impact of different teaching materials on students' language proficiency and learning outcomes. Government and private school teachers' perceptions of teaching material quality, relevance, and their integration strategies are explored. The research employs a mixed-methods approach, involving surveys, interviews, and language proficiency assessments. The findings provide insights into the relationship between teaching materials, teaching techniques, and students' language development. The study contributes to enhancing English language education by identifying effective practices and suggesting improvements in the design and implementation of teaching materials. Keywords: English language teaching materials, effectiveness, government schools, private schools, language proficiency.


Optimal Distribution Network Reconfiguration, Using Firefly Algorithm (A Case Study of Doma 33 kV Feeder in Gombe) []


Electric power distribution loss and voltage profile improvement are the primary concerns in the power system as customers' demand for electrical energy keeps increasing daily. One of the methods to minimize these problems is by carrying out a reconfiguration process to an existing distribution network. This is achieved by opening or closing the sectionalizing switches and maintaining the feeder in the radial network. This paper presents distribution network reconfiguration (DNR) using the firefly algorithm (FA) to minimize power losses and voltage profile improvement. The method's performance has been investigated on a standard IEEE 33-bus radial distribution network and compared with results using other optimization techniques. The algorithm was finally applied to the Doma 33 kV distribution network in Gombe, where the power loss reduction was obtained to be from 208.4259 kW to 138.9275 kW which was 33.33 % from 128.0027 kW to 106.125 kW which was also 17.09 % for the IEEE 33 Bus network and Doma 69 Bus distribution network respectively. The voltage deviation was obtained as1.1074 p.u equivalent to 33.31 % for the Standard IEEE 33-Bus network and 0.7777 p.u which is 20.38 % for the Doma 69 Bus distribution network. Considering the above positive results losses mitigated will reduce technical losses, which directly impact aggregated technical and commercial losses (AT&C) losses.


Effects of Levies' Payment on Girls' Education in Kuria West Sub County, Migori County, Kenya. []


Education is an important pillar of socio-economic development. The priority is to ensure access to and improve girls' quality of education in public primary schools. The study focused on the effects of levies' payment on girls' education in Kuria West Sub-county, Migori County, Kenya. Inadequate knowledge or low participation of girls in formal education is detrimental to national and human resource development in any nation. Although Free Primary Education (FPE) brought a massive increase in enrolment of genitally mutilated girls in response to the removal of school fees, schools in Kuria West Sub-County charged examination and activity and teaching and learning materials. This affected their enrolment as the government did not provide bursary and scholarship for the needy genitally mutilated girls. Additionally, they perceived levies as not used in providing teaching/learning materials. Key words: Education; Socio-economic; Primary; Genitally mutilated; Learning