Volume 12, Issue 9, September 2024 Edition - GSJ Journal Publication

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Examining the Influence of Audit Committee Accounting Expertise Source on Timely Financial Disclosure/THE INFLUENCE OF AUDIT COMMITTEE ACCOUNTING EXPERTISE SOURCING ON FINANCIAL REPORTING EFFICIENCY. []


Abstract This study investigates the impact of audit committee accounting expertise sources on timely financial disclosure. We examine the relationship between audit committee accounting expertise and Timely Financial Disclosure using a sample of publicly listed companies. Our results show that audit committees with accounting expertise from diverse sources exhibit enhanced Financial Disclosure efficiency. Specifically, we find that economic, accounting, and non-accounting expertise all positively impact Timely Financial Disclosure. This study highlights the importance of incorporating experts from diverse backgrounds on audit committees to improve audit quality and increase stakeholder trust in financial statements. Companies must prioritize expertise when appointing audit committee members to maintain high-quality audit reports. This research contributes to the existing literature on audit committee expertise and audit quality by examining the influence of accounting and non-accounting expertise types in the Bangladeshi context and providing empirical evidence supporting agency theory

HYDROCHEMICAL CHARACTERIZATION AND ASSESSMENT OF MICROBIAL CONTAMINATION OF SHALLOW GROUNDWATER IN MOGAJI COMMUNITY, SOUTHWESTERN NIGERIA []


Availability of potable water for human consumption has been prevalent challenge in developing world, most especially where government intervention is not in place. The hydrochemical characterization and microbial assessments were carried out on shallow groundwater at Mogaji community with a focus to ascertaining its quality. A total of twenty (20) groundwater samples were collected from selected hand-dug wells across the area. The sample were analysed for physico-chemical parameters and microbial contents using standard scientific procedures. The result showed that the water temperature ranged from 22º to 32℃ with an average of 28.9℃. The pH (4.7-6.8 ) has an average of 5.54, the average TDS value (40-160 ppm) was 77ppm and the EC (40-330 µs/cm) has a mean of 159 µs/cm. The Ca+ (16.00-64.00 mg/l), Mg (5.72-34.32 mg/l), Na (3.06-14.13 mg/l), K+ (2.02-10.09 mg/l), Cl- (12.97-68.62 mg/l), SO42- 6.00-44.00 mg/l), HCO3- (56.00-260.00 mg/l) were the major ions. Total bacteria count (0-92 cfu/100ml), total coliform count (0-29 cfu/100ml) were established; and E-coli count (0-34 cfu/100ml) depicts faecal contamination. The cation (Ca2+>Mg2+>Na2+>K+) and anion (HCO3->Cl->SO42->NO3-) concentration suggested the water facie to be Ca-HCO3. Nearly all the water samples originated from rock weathering while a few in the precipitation zone. Excellent clustering of water (Wilcox diagram) and magnesium hazard suggested its suitability for irrigation. 30% of the analysed samples have low salinity and low sodium hazard while remaining has medium salinity and low sodium hazard. Generality of the assessments revealed that the groundwater is suitable for drinking and irrigation purposes. Keywords: Assessment, Contamination, Dominance, Precipitation, Irrigation

Modelling Daily Solar Radiation from Photovoltaic System using ARIMA and ARFIMA Models []


This paper focuses on using two classical time series models: the Autoregressive Integrated Moving Average (ARIMA) model and Autoregressive Fractionally Integrated Moving Average (ARFIMA) model in modeling and forecasting photovoltaic system (PV) via solar radiation. Semi-parametric and parametric methods are used for model parameters estimation while the Akaike information criteria (AIC) is used to judge the goodness of fit between the two models and forecast performance measures considered are mean square error (MSE), root mean square error (RMSE) and mean absolute error (MAE). The data used for this study are daily solar radiation data in Uyo, spans January 1, 2018 to December 31, 2022 (5 years). According to the literature, the ARIMA (p,d,q) and ARFIMA (p,d,q) models are not being used to model solar radiation data applicable to PV system. From the results obtained, ARIMA (1,0,1) and ARFIMA (0,0.2045,1) models have a better goodness of fit for the series and the forecasting ability of the two adequate models show that ARIMA (p,d,q) model is preferred to ARFIMA (p,d,q) model. The ARIMA model forecast performance proves superior to the ARFIMA model for solar radiation. Hence, the ARIMA model may help to improve the forecast accuracy of PV system via solar radiation dataset. Keywords: Photovoltaic (PV), Solar radiation, ARIMA, ARFIMA and Long memory

GREEN ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DOWNSTREAM OIL AND GAS COMPANIES IN NIGERIA []


The persistent environmental disruptions caused by corporate activities, coupled with the failure to account for these impacts in financial reports, have raised significant challenges for affected communities. Green accounting, which integrates environmental costs into financial operations, aims to address these issues by reflecting both financial performance and its effects on people and the planet. This study investigated the relationship between green accounting and financial performance in Nigeria's oil and gas sector, using environmental prevention costs, oil spillage costs, and oil drilling waste disposal costs as indicators of green accounting, with return on equity as the measure of financial performance. Employing an ex-post-facto research design, the study utilized secondary data from the audited annual reports of nine listed oil and gas companies and the Nigeria Exchange Group Fact Book as at August 15, 2024. The analysis, conducted using SPSS version 27, included basic descriptive statistics, Pearson product-moment correlation, and multiple regression. The results revealed a significant relationship between all green accounting proxies and the return on equity of the listed oil and gas firms during the study period. The study concludes that green accounting has a significant impact on the financial performance of these firms. It is recommended that oil company management develop comprehensive green accounting practices and prioritize spending on environmental prevention, oil spillage, waste disposal, and protection to foster a conflict-free environment conducive to productivity and enhanced financial performance.

Forensic audit and fraud Prevention of Qouted Agricultural Firms in Nigeria []


Fraud has stubbornly remained a phenomenal threat in the corporate world, involving a wide range of undercover crimes perpetrated primarily by employees at all levels of an organizational hierarchy. All organizations including agricultural firms, are subject to fraud risks. Large frauds have led to the downfall of entire organizations, massive investment losses, significant legal costs, incarceration of key individuals, and erosion of confidence in capital markets. Publicized fraudulent behaviour by key executives has negatively impacted the reputations, brands, and images of many organizations around the globe. This dreaded fraudulent acts around the globe may be demystified through a forensic audit which is a lifeline for many corporate organizations survival as it offers useful and unique auditing services and techniques. This study empirically examined forensic audit and fraud prevention of quoted agriculture firms in Nigeria. Proactive forensic audit and reactive forensic audit, were the proxies of forensic audit, while sound internal control and effective ethical culture were the sub-constructs of fraud prevention. The study adopted correlational survey design and used primary data via structured questionnaire. The study population comprised of 85 participants of the five quoted agricultural firms traded on the floor of the Nigeria Exchange Group and the data were analyzed by Pearson Product Moment Correlation and multiple regression tools with the aid of Statistical Packages for the Social Sciences version 27. The study found that all the forensic audit proxies; proactive forensic audit and reactive forensic positively and significantly related to sound internal control and effective ethical culture of quoted agriculture firms in Nigeria in the period of this study. The study concludes that forensic audit is capable of preventing fraud in the Nigerian quoted agriculture firms. It was recommended that the quoted agriculture firms in Nigeria should adopt and employ the application of forensic audit in addition to the statutory external auditor to prevent the deceitful prance of opportunistic managers in the organization. Keywords: Forensic Audit, Proactive Forensic Audit, Reactive Forensic Audit, Sound Internal Control

IDENTITY POLITICS AND RELIGIOUS PROPAGANDA IN THE 2023 NIGERIA’S GENERAL ELECTIONS: A CALL FOR SOCIAL PEACE []


It is not a gainsaying that 2023 general elections in Nigeria do not only leave a political scar in the mind of many Nigerians but also an everlasting hallmark in the political system and nation building. As some Nigerians count their political gains; others also count their political loss, hence this has widened the level of disintegration in the process of nation building and loss of patriotism among Nigerians. In the history of election in Nigeria, the past election is one of the most contested since 1999 when the country returned to democratic system. The political atmosphere was intensified riding on the factors of identity politics and religious propaganda among the citizens. It is unfortunate that past administration does not meet the high expectation of the masses which was believed as the better choice of party to brings dividends of democracy to the people after the failure of former political party that has clinched to power for almost two decades. However, with another grievous disappointment; some Nigerians, majorly the youths sought for credible candidate as flagbearer of another political party to determine the path to the new Nigeria which has been clamouring for since independence. This brought a three-man race election polarized on accusation and counter-accusation on ethnic sensitivity and religious identities between the Northern and Southern Nigeria. The paper examines the influence of identity politics and religious propaganda on the development of electoral system in Nigeria. It adopted qualitative method using secondary sources and empirical studies to evaluate the position of ethno-religious identity in Nigeria’s political system. The study discovered that the nation is more ethnically divided and disintegrated among some ethnic groups especially Nigerian youths because of the results of elections. The paper makes recommendations on adopting most suitable applicable and practicable system of government that would respect and recognize ethno-religious identities, eliminate marginalization and equal representation in Nigeria political system.

The Role of Strategic Planning in Higher Education: Aligning Institutional Goals with Market Demand []


Abstract The Role of Strategic Planning in Higher Education: Aligning Institutional Goals with Market Demand Okpe Michael Adole The University of America Curacao United Kingdom of Netherlands Strategic planning in higher education is essential for aligning institutional objectives with the dynamic demands of the marketplace. As globalization intensifies and technological advancements reshape industries, colleges and universities face mounting pressure to adapt to remain competitive and relevant. This article explores the strategic planning processes employed by higher education institutions to balance internal priorities with external market demands. The article underscores the significance of integrating labor market trends, student needs, and technological innovations into institutional strategies through a comprehensive examination of various case studies and theoretical frameworks. The findings suggest that effective strategic planning is not a one-time event but rather a continuous process of review and adaptation. Successful institutions engage stakeholders—such as faculty, students, industry partners, and policymakers—in collaborative efforts to ensure that academic programs are responsive to the evolving economic and societal needs of the 21st century. This collaboration fosters a deeper understanding of the skills and competencies required in the workforce, enabling institutions to tailor their offerings accordingly. Moreover, the study highlights the critical role of data-driven decision-making in navigating an increasingly dynamic environment. By leveraging data analytics, institutions can identify emerging trends and align their strategic goals with market demand, thereby enhancing their competitiveness. This alignment not only prepares students for successful careers but also contributes significantly to workforce development and national economic growth. Ultimately, the article argues that proactive strategic planning, underpinned by evidence-based decision-making, is vital for higher education institutions to thrive in a rapidly changing global context. The ability to adapt and respond to market shifts not only ensures institutional sustainability but also enriches the educational experience, making it more relevant and impactful. In conclusion, embracing a strategic planning framework that prioritizes collaboration, data utilization, and market responsiveness is essential for higher education institutions aiming to fulfill their mission in the contemporary world. Keywords: Strategic Planning, Higher Education, Market Demand, Institutional Goals, Workforce Development, Data-Driven Decision-Making, Educational Competitiveness

Effects of Laboratory Practical and Regular Testing on Students’ Achievement in Computer study []


The study focused on effect of laboratory practical instruction and frequent testing on student achievement in computer studies. The purpose of the study was to compare the effectiveness of laboratory practical instruction and frequent testing on students’ achievement in computer studies. A quazi -experimental design of pre-test, post test, control design was employed. The sample for the study consisted of 120 students. The findings revealed that the student exposed to laboratory practical instruction had better achievement than those exposed to frequent testing instruction (p<0.05). The result revealed that both instructional methods enhanced effective teaching and learning of computer studies, however the laboratory practical instruction was more effective and that frequent testing performed better than control group. It was recommended that both strategies be used in the teaching and learning of computer study. Educational authorities and stakeholder should plan and implement policies that will ensure adequate and well equipped computer laboratory and frequent testing among teachers in teaching and learning process in all schools.

CONSTRUCTION OF A BENDING MACHINE FOR SHEET METAL []


A metal bending machine for bending 8 feet wide sheet metal into various curves, angles and shapes was designed and constructed. The clamping and the bending beam of the bending machine were made of mild steel plate. To improve the efficiency of the machine a counter weight of 67 kg was bolted to the bending beam. The dimension of the bending plate is 2.4 × 0.24 m × 0.015 m. The application of mechanical fastener and arc welding were used in the joining of the parts. The welded parts were grinded, sand blasted and painted to enhance its aesthetics. The capacity of the bending machine is 2.4 m sheet metal of 3 mm thickness. The angular deformation of the sheet metal from experimentation is inversely proportional to the metal sheet thickness.

COOLING EFFECTIVENESS OF TUBED AND RACTANGULAR COOLING PLATES USING CFD ANALYSIS []


Thorough experiences into the tubed cooling plates warm conductivity and stream conduct were gotten from the CFD recreation directed under states of 320 kW/m² of intensity transition and 0.02 m/s of stream speed. The intensity source temperature is marginally higher in the Wieland CP 4009 T (300.442°C) contrasted with the miniature cooling plate (300.2 K). This distinction could show a more proficient intensity move in the Wieland plate plan. The temperature at the plate zone is additionally marginally higher for the Wieland plate (300.31°C) contrasted with the miniature cooling plate (300.13°C), which could propose better intensity dispersal or lower warm obstruction in the Wieland plate. The line temperature is higher in the miniature cooling plate (300.38°C) contrasted with the Wieland plate (300.14°C). This demonstrates that the miniature cooling plate could encounter higher warm misfortunes along the line.The delta temperature is comparative for the two plates yet somewhat higher in the miniature cooling plate (300.2 K) contrasted with the Wieland plate (300.104°C), recommending an expected distinction in stream rate or intensity moves effectiveness at the bay. The power source temperature is altogether higher in the Wieland CP 4009 T (355°C) contrasted with the miniature cooling plate (300.2 K). This proposes that the Wieland plate is more successful at eliminating heat, potentially because of its plan or material properties

Activity Concentration of Naturally Occurring Radionuclides in Soil around Premium Steel and Mines Limited (PSML) and its Adjoining Communities in Delta State, Nigeria. []


The overall mean activity concentration of (238U, 40K and 232Th) in soil samples obtained for all communities were (8.95±1.97 Bqkg-1, 140.77±10.24 Bqkg-1 and 3.95±0.41 Bqkg-1) respectively. These values are comparatively lower than the world’s average values of 35 Bqkg-1 for 238U, 30 Bqkg-1 for 232Th and 400 Bqkg-1 for 40K. The average values of the Radium equivalent (25.42 Bqkg-1), representative gamma index (0.193 mSvy-1), External and Internal hazard index (0.068 mSvy-1 and 0.158 mSvy-1 respectively), Absorbed dose rate (12.44 nGyh-1), and Annual Effective Dose Equivalent (AEDE) (outdoor and indoor) (15.26 μSvy-1 and 61.08 μSvy-1) and Excess Life time Cancer Risk (ELCR) (0.054×10-3), are below world permissible limits. An average value of (38.86.23±2.00) Bqkg-1 was recorded for some soil samples containing 137Cs, and the maximum value recorded (55.47±2.85 Bqkg-1) exceeds the world’s average value of 51.00 Bqkg-1. However, the contamination of the food chain and raise of the internal dose from human ingestion is very unlikely.

Estrogen's Anti-Apoptotic Role in Pituitary Gonadotropes of Viscacha (Viscacha Maximus Maximus) During Puberty, Reproductive Cycle, and Gestation []


Estrogens regulate Cytoblast renewal and influence Cytoblast proliferation and Demise inside the hypophysis via their Indicators (ERα and ERβ). However, their role in occurrences procreative animals remains unclear. This study explores the impact of estrogen on programmed Cytoblast Expiration (apoptosis) in PD Cytoblasts of occurrences procreative mice (Viscacha Maximus Maximus) during puberty, the procreative cycle, and gestation by manipulating receptor expression. Immunohistochemistry revealed ERα and caspase-3-Divided (CASP3c) Antigenic Cytoblasts and apoptotic Cytoblasts were quantified using image analysis and the DUTP approach. Radioimmunoassay measured blood estrogen levels, showing increased ERα expression in maturing male viscachas, correlated with decreased apoptotic Cytoblast ratios and elevated same hormone levels. Conversely, gonadal backward movement in adult males was marked by decreased estrogen and ER Cytoblast counts, associated with increased apoptosis. During gestation, a notable reduction in PD apoptotic Cytoblasts coincided with rising same hormone levels, peaking in late gestation with a higher proportion of ERαn-ir Cytoblasts. These findings suggest an antiapoptotic role of same hormone in this species, influencing PD Cytoblast dynamics across the procreative cycle and gestation.

Women's Trajectory in rural community development:A case study of non-governmental organization in Okitipupa local government area of Ondo state Nigeria []


The trajectory of women in rural community development is a universal phenomenon, women are great nation builders but many challenges put women into unrecognized entity, that is why this study is aim to examine the trajectory of women in some of the non- governmental organisations.. Survey research design was employed for information/data gathering, while primary and secondary data are used in the study.240 questionnaires were used for the s tudy, both qualitative and quantitative methods were also used, where chi-square was used to analyse the hypotheses, where age and religion of the respondents were tested, the findings show that the hypotheses were all rejected since the calculated values are greater than the table values in both hypotheses;11.32<3.8 at 0.005 significance level. Which means all the challenges mentioned are not barriers to women in community development. The study recommended among others that women should be given chance to participate actively in any of the community development projects in the study areaKey words: Trajectory, Education, Community, Perception

La culture orale comme outil de développement personnel pour les élèves à besoins particuliers au Maroc : Le cas du centre d’accueil Dar Lakbira à Kénitra []


Cette étude aborde la situation préoccupante des enfants en situation précaire dans les centres d'accueil au Maroc, en se concentrant sur le Centre d’Accueil Dar Lakbira à Kénitra. Face à la marginalisation sociale et aux stéréotypes défavorables qui entravent leur épanouissement éducatif, ces enfants nécessitent des stratégies pédagogiques adaptées qui peuvent réinventer leur expérience d'apprentissage. L'objectif de cet article est de présenter les résultats d'une intervention éducative innovante orientée vers l'acquisition de français, langue additionnelle, qui s'attaque également aux barrières de marginalisation et d'exclusion. Notre recherche a développé et testé une nouvelle approche pédagogique qui intègre des éléments de socioconstructivisme et de bienveillance pour créer un environnement d'apprentissage engageant et inclusif. Cette approche est spécialement conçue pour stimuler la motivation et le plaisir d'apprendre parmi ces apprenants, utilisant des techniques comme le théâtre et le chant pour renforcer la confiance en soi et l'expression personnelle. Les résultats démontrent une amélioration notable dans la participation des apprenants et leur réceptivité à l'apprentissage de L2, révélant que des méthodes adaptées et sensibles au contexte peuvent significativement améliorer l'engagement et la réussite scolaire des enfants marginalisés. En concluant, cet article souligne l'importance cruciale de repenser les méthodes éducatives pour embrasser pleinement les besoins des enfants en situation précaire, tout en leur fournissant les outils nécessaires pour réussir académiquement et socialement.

The Future of Remote Healthcare []


This report investigates the rise of AI systems in the healthcare industry and draws comparisons between AI machine learning programs and more traditional forms of telemedicine (specialized physician treating the patient live) to treat patients remotely. It documents and explains recent studies and data to evaluate the methods of remote treatment on a multifaceted level and their resonance in the current medical landscape. Furthermore, this report extensively analyses the paramount factors of successful remote treatment through primary and secondary research yet argues in favour telemedicine.

Impact of motivation on lecturers' job satisfaction: A survey of Alvan Ikoku Federal University of Education, Owerri, Imo state, Nigeria []


The study examined the impact of motivation on the job satisfaction of lecturers in tertiary institutions with particular reference to Alvan Ikoku Federal university of Education Owerri, Imo State. The population of the study was 582 academic staff in four selected schools of the university. A sample of 174 representing 30% of the population was taken. The study adopted a descriptive survey design while the instrument for data collection was a structured questionnaire. The Likert four-point, scale rating was adopted whereas the data collected were analyzed using mean. The result of the data analyzed revealed that lecturers who are intrinsically motivated, have participated in academic enrichment programs, and have health insurance tend to experience higher job satisfaction than their peers. It also found no significant difference in job satisfaction between lecturers who receive salary advances and those who do not. The researchers recommend that lecturers' salaries be reviewed and paid on time to improve job satisfaction. It also suggests establishing screening criteria to recruit candidates who are intrinsically motivated to lecture. Additionally, improving and regularizing working conditions, which have been a major source of dissatisfaction, is essential. The government should also provide sufficient incentives to boost lecturers' job satisfaction and enhance their performance. Keywords: Motivation, Job satisfaction, Lecturers, Tertiary institutions, Academic enrichment, Salary review, Working conditions.

Analysis of Advanced Material (E-Textile) Technology, Development and its industrial Application for embracing the Future. []


In recent years, electronic textiles (e-textiles) have emerged as a revolutionary convergence of textiles and electronics, promising transformative applications across various sectors. This paper explores the evolution of e-textile technology, tracing its development from simple conductive threads to sophisticated fabrics embedded with sensors, actuators, and microelectronics. We delve into the underlying materials and manufacturing techniques that have enabled these advancements, highlighting key innovations and their implications for future applications. The integration of electronics into textiles offers unprecedented opportunities in fields such as healthcare, fashion, sports, and beyond. E-textiles are poised to revolutionize healthcare monitoring by seamlessly integrating sensors for real-time health diagnostics and remote patient monitoring. In fashion and sports, these textiles enable interactive and adaptive clothing that can adjust to environmental conditions or user preferences. Moreover, the scalability and cost-effectiveness of manufacturing e-textiles are improving, paving the way for widespread adoption. This paper discusses the challenges that remain, such as durability, wash ability, and power management, and explores ongoing research efforts to address these issues. Looking ahead, the potential of e-textiles to transform everyday life is vast. As advancements continue to accelerate, embracing the future of e-textile technology promises a world where clothing and everyday fabrics are not just passive materials, but dynamic interfaces that enhance functionality, comfort, and even aesthetics. This paper advocates for a future where e-textiles become ubiquitous, seamlessly integrating into the fabric of our lives and reshaping the way we interact with technology.

Comparative Evaluation of GARCH Models on the Basis of Cryptocurrency’s Volatility and Persistence []


The study is carried out to model volatility and examine its persistence via the Generalized Autoregressive Conditional Heteroscedasticity (GARCH) model framework. A secondary data on six Altcoins from November 2017 to May 2023 on daily basis extracted from CoinMarketcap was used. Under the GARCH domain, five (5) variants of GARCH model (sGARCH, eGARCH, iGARCH, gjrGARCH, and apARCH) underlying four (4) different innovation distributions namely; normal, student t, skewed student t and generalized error distribution were adopted in relation to a maximum ARCH and GARCH of (2,2). Prior to the model, the prerequisite analyses which include normality, stationarity, ARCH effect test and exploratory data analysis were conducted. Findings from the study show that Altcoin possess similar traits of non-stationarity, heavy tails, asymmetry, and significant ARCH effect to those expected of financial series. The overall dominant model under study is iGARCH(1, 1)std except for ETC having eGARCH(2, 1)ged as its overall dominant model. Volatility forecasts of the model indicate that, volatility tends to become higher and persistent even in the long-run.

Oppression and Resistance: Foucauldian discourse analysis of power dynamics in "The Golden Legend" by Nadeem Aslam []


Powerful has victimized and persecuted weaker, marginalized and underprivileged section of societies on basis of religion, Race or ethnic group throughout history. Power is a principle factor in dictating the hierarchy of empowered and disfranchised, oppressor and oppressed, central and peripheral, and entitled and disqualified. Nadeem Aslam's The Golden Legend is the manifestation of this phenomenal role of power in history, tradition and culture of nations. Those who are in position of power have molded marginalized people's identity accordingly to their advantage. This research paper intends to explore power dynamics within structure of novel that result in oppression of marginalized "Imran", "Lily", "Helen" and "Nargis". Imran, rebellious freedom fighter resist to Hegemony and brutality of Indian Soldiers. Lily and Helen face discriminatory behavior and resist by rejecting stereotypical profession of Pakistani Christians. Christian Margaret Pretend as Nargis in order to enjoy Prerogatives of Muslim majority of Pakistan. Power has adopted different modes in different phases of the novel and Neo-colonialism of America is one of them. Furthermore, this Research paper will also focus on resistance emanating in response to oppression. Foucault's study on power, subjects, oppression and resistance is suitable framework to study power pattern embedded within the novel. Therefore, this Research paper is Foucauldian discourse analysis of Oppressive Spatial Structures e.g. Indian held Jammu and Kashmir, Badami Bagh neighborhood of Lahore, Police Station, Court and City Space. Along with Formation of Subjects such as identity Formation of marginalized sections in different spaces, and discursive practice of oppression and knowledge production from past to present times that produce Power patterns in the novel. Hence, Nadeem Aslam's The Golden Legend Portrays that although there is oppression, yet resistance is the only way to combat it.

Accounting Information Value Relevance in Listed Firms in Nigeria Capital Market (2011-2020) []


The purpose of this study is to evaluate the impact of accounting information on value relevance in listed firms in Nigeria. The study adopted the longitudinal research design and used secondary data. The population consisted of 168 listed firms on the Nigeria Exchange Group as at 2021. The study adopted purposive sampling technique to select 50 firms whose stocks were actively traded on the stock market during the sample period with relevant data. Data covering years 2011 to 2020 were sourced from the annual reports and accounts of the selected firms and Nigerian Exchange Group fact-book. Market value of equity was modeled as a function of earnings per share, dividend per share, return on equity and firm size. Model specification test of Hausman, Lagrange Multiplier test and redundancy tests were conducted to select the best fit model. The result of the test shows that fixed effect model is a better fit compares to other estimates. The R-Square value was 79.98% indicating that the explanatory variables jointly accounted for 79.98 % of the value relevance of listed firms in Nigeria. The study concludes that there existed significant positive relationship between accounting information and value relevance of listed firms in Nigeria.The study recommend that listed firms in Nigeria Capital Market should disclose their financial information at every accounting period. Keywords: Accounting Information, Value Relevance, Equity, Financial Statement. Listed Firms, Capital Market, Nigeria.

EVALUATION OF PALM KERNEL SHELL ASH AS FILLERS IN ASPHALT MIXTURE FOR SUSTAINABLE ROAD CONSTRUCTION []


There is a need to evaluate alternative fillers for asphalt mixtures that enhance perfor-mance and reduce environmental impact due to the global demand for sustainable infra-structure solutions. This research aims to assess the effectiveness of Palm kernel Shell Ash (PKSA) as fillers in asphalt mixtures, focusing on their physical properties, binder charac-teristics, mechanical performance, and overall impact on pavement durability. The study included analysis of ash compositions, American Society for Testing and Materials (ASTM) method-based evaluations of asphalt binder properties, tensile strength analysis and Scan-ning EDS analysis for elemental composition. XRF analysis reveals PKSA silica (SiO2) and calcium oxide (CaO) levels of 55.296% and 5.410% respectively, with notable Al2O3 and Fe2O3 concentrations. Asphalt binder properties align with ASTM standards, ensuring ap-propriate consistency, durability, and safety for pavements. Tensile strength analysis shows increased strength withPKSA (peaking at 990 kN/m², 8%). Dynamic modulus and Marshall stability analyses demonstrate rising stiffness and stability with increasing PKSA additive percentages, peaking at 56.5 MPa (PKSA, 10%), and 13.13 kN (PKSA, 8%) respectively. Marshall Flow analysis also showed increasing flexibility limits with additive percentages, suggesting cautious use for structural integrity. Rutting resistance data also show consistent improvement with optimal performance at 7.85% addition, which meet the ASTM standards. EDS analysis reveals that 10% PKSA-modified asphalt exhibits dominant car-bon and silicon concentrations, enhancing binding strength and deformation resistance. Overall, 10% PKSA demonstrates superior performance and is recommended as the preferred modifier for asphalt concrete.

The Life Quality Of Khon Kaen Wittayayon High School’s Upper Secondary High School Students []


Student’s life quality is as much as important as the population life quality since both of the student’s one are the minor sub sect of the the nation’s population life quality. Essentially, an individual’s life quality determination was first developed in the Indo-China Zone by the major countries when considering the advancement of public health and medicine such as Thailand, China, Japan, India, and Singapore under the World Health Organization (WHO), (Nongkynrih, B., & Gupta, S. K. 2019). Interestingly, Thailand has developed its own version that suits the norms, generalization and the perspective of thais which resulted in WHOQOL-BREF-THAI (Sangthong & Srisuphan, 2009), which was developed and modified by the Mental Health Department of Thailand. The researcher has considered the importance of the observation among the students within Khon Kaen Wittayayon as a member of the student council, it has shown a multi dimensions of life. Either the difference between the financial state of one’s that was one of the major causes of the difference in life quality or another possibly related factors that was the rough, uniqueness, motives, and the persona of an individual (Liu, S., & Wang, L., 2020). Due to this particular reason, this study was conducted to aim for a better understanding of students’ life quality and the level of satisfaction when it comes to educational places and social environment. This research was conducted as a mixed method that divided the procedures into two phases:Phase I and Phase II. Phase I consists of both qualitative and quantitative data collection due to the tools and materials used during the procedures, on the other hand, Phase II involves the analysis related to the first phase in order to identify and set the data into level and ranking with the help of mathematical statistical calculation. This research was conducted through different fields of study in a total number of 13 sections with 90 people each, divided into 30 people per each class of M4, M5, and M6. Due to this reason, the research was classified to be wilder in terms of data variation, but narrowed on the precision and the accuracy of the data due to the better fields of study upon the student’s life quality as a main qualitative data with the help of precision from the quantitative. Thus, this study suggests that students’ life quality should be studied to determine the level of effectiveness when it comes to the preparation of educational pampering and the social molding accountant with the tools from WHO organization and along the sides of mathematical calculation.

Investigating the Influence of Fertilizer Type (organic, inorganic, and mixed) and Cropping System (mono-cropping, mixed-cropping, and rotational-cropping) on Crop Yield []


In this study the effects of cropping system and fertilizer type on crop yield is examined using two-way ANOVA. Data was collected from various combinations of fertilizer types (organic, inorganic, and mixed) and cropping systems (mono-cropping, mixed-cropping, and rotational-cropping) and analyzed with the aim to identify significant interactions and main effects impacting crop yield. It was observed from our result that fertilizer type and cropping system both have significant effect on crop yield. Also, we observed the existence of notable interaction effects between fertilizer type and cropping system. Keywords: Fertilizer Type, Cropping System, Crop Yield, Two-way ANOVA.

Quality of Life among Oral Cancer Patients at Cancer Specialty Hospital in Lahore, Pakistan []


Quality of Life among Oral Cancer Patients at Cancer Specialty Hospital in Lahore, Pakistan Abstract Significance: Oral cancer, including malignancies in various oral regions, is a significant global health concern, particularly prevalent in developing nations due to high rates of tobacco and betel quid usage. Study Objective and Location: This study, conducted at Shaukat Khanum Memorial Cancer Hospital in Lahore, Pakistan, aimed to evaluate the quality of life (QoL) among oral cancer patients and examine the impact of demographic factors such as age, gender, education, and treatment type on QoL. Methodology: Employing a cross-sectional design and utilizing the WHOQOL-BREF instrument, the study assessed 197 participants to gauge their QoL. Findings: Results indicated that 60% of patients had an average QoL. Demographic factors were largely found not to significantly influence QoL, except for cancer stage. Implications and Recommendations: The study's findings suggest that while the overall QoL of oral cancer patients is moderate, there is a need for targeted interventions, especially for individuals facing advanced cancer stages. This highlights the necessity for broader research across diverse settings to enhance the generalizability of results and improve patient care strategies. Keywords: Oral cancer, Quality of life, WHOQOL-BREF, Demographic factors, Pakistan, Cross-sectional study.

Immunogenetics-based Design of Immunogenic Peptides Vaccine against the Emerging Buenaventura virus and its Validation through in Silico Cloning and Immune Simulation []


The Buenaventura phlebovirus belong to the genus ’Phlebovirus’ and family ‘Bunyaviridae’. The Buenaventura virus is found in Colombia and Panama, in the Americas' central and northern region.In terms of arthropod vectors and antigenic interactions, phleboviruses are more widespread than most other arthropod-borne virus genera.the prevalence of the mosquito vector Lutzomyia (mixed species and sexes) has played a vital role in occurrences of Overt Disease such as febrile illness. In absence of any specific medication or vaccine till now, experimentation has reached to new heights in almost in every country. Vaccination or immunization is an alternative approach for the protection against this disease. To search the effective candidate for vaccine against Buenaventura virus, various immunoinformatics tools were used to predict both the B and T cell epitopes from Four Poly protein (Membrane protein, Nuclease protein, Ns protein and Replicase protein). Based on the genomic sequence of the Buenaventura phlebovirus, we used an in-silico approach or reverse vaccinology methodology in this study. We created a multi model vaccination capable of inducing both humoral and cell-mediated immune responses. It is also docked with toll-like receptor 3 TLR-3. The sequence obtained is antigenic, non-allergenic and 82.8% residues are in favourable region of Ramachandran plot. This sequence has a good opportunity to become an infectious vaccine, in silico cloning was carried out using E. coli as host. The CAI (Codon Adaptation Index) value of 0.96 suggests that the vaccine construct properly expresses in the host. The current findings will be valuable for further experimental validations to ratify the immunogenicity and safety of the proposed vaccine structure, and eventually to treat infections caused by the Buenaventura virus. Keywords: reverse vaccinology; Buenaventura phlebovirus multi-epitopes vaccine