ORIGINAL RESEARCH ARTICLE | Oct. 10, 2023
The Effect of Fixed Asset Intensity, Debt Level, Sales Growth, and Profitability on Tax Management (Study on Consumer Non Cyclicals Sector Companies on the Indonesia Stock Exchange (IDX) Period 2019 - 2021)
Nurtiyas, Nengzih
Page no 407-421 |
DOI: 10.36348/sjef.2023.v07i10.001
This study aims to analyze the effect of fixed assets intensity, debt levels, sales growth and profitability on tax management. This research uses a quantitative type of research. The data analysis method used in this study is the panel data regression analysis method with eviews 12 software tools. The population of this study is consumer non- cyclicals sector companies listed on the IDX and have released the annual reports during the period 2019-2021. The selection of research samples was based on the non-probability sampling method using a purposive sampling technique. The results of this study concluded that (1) partial fixed assets intensity and debt levels have no significant effect on tax management, (2) sales growth and profitability have a significant effect on tax management, (3) while fixed assets intensity, debt levels, sales growth and profitability have a simultaneous effect on tax management.
REVIEW ARTICLE | Oct. 9, 2023
Investigation into the Chemical Characteristics of Soils near Sinkholes Situated in Anambra State, Nigeria
Chibuogwu IU, Ugwu GZ
Page no 211-226 |
DOI: 10.36348/sjce.2023.v07i09.001
In this comprehensive study, we delve into the chemical properties of soil in the proximity of sinkholes located in Anambra state of Nigeria. Three distinct sinkhole sites were selected for examination: Awka site 1 (6.2232°N and 7.0824°E), Awka site 2 (6.2220°N and 7.0819°E), and Agulu (6.0941°N and 7.0203°E). For a comprehensive analysis, 24 soil samples were meticulously collected and subjected to thorough analysis. These samples comprised of 15 specimens obtained from the immediate vicinity of the sinkholes, while 9 samples were procured from locations situated at least 2 kilometers away from the sinkhole sites. The study focused on investigating various parameters, namely pH levels, Organic Carbon (OC) content, Organic Matter (OM) content, Aluminum (Al) levels, Hydrogen (H) levels, Total Nitrogen (TN) content, Magnesium (Mg) levels, Potassium (K) levels, Sodium (Na) levels, Calcium (Ca) levels, Effective Cation Exchange Capacity (ECEC), Base Saturation, and soil texture. The obtained results revealed that the study areas predominantly exhibited a sandy composition with a notably low clay content. Furthermore, the analysis indicated low hydrogen values, while sodium levels were observed to be relatively high. Consequently, certain areas, particularly those situated farther away from the sinkhole site, exhibited a reduced amount of exchangeable bases and effective cation exchange capacity. This phenomenon potentially resulted in leaching and dispersion within the soil, leading to inadequate water infiltration and subsequent run-off. Notably, this process may have contributed to the formation of tunnel erosion, ultimately resulting in the emergence of sinkholes.
ORIGINAL RESEARCH ARTICLE | Oct. 9, 2023
Effect of Target Task Approach on Students’ Ability level and Retention in Senior Secondary Chemistry in Delta State, Nigeria
EFE, Akpomudiare Helpus, O. P. Ajaja
Page no 384-389 |
DOI: 10.36348/jaep.2023.v07i10.002
The study was aimed at using Target Task Approach to bridge the ability gaps of students in Secondary School Chemistry. It adopted a pretest, posttest, delayed quasi-experimental design with a sample size one hundred and seventeen students in both the experimental and control groups. Three research questions and hypotheses were raised and formulated to guide the study. The instruments for the study includes a Chemistry Achievement test (CAT) and Scholastic Ability Test. The instrument were validated and their reliabilities established. The reliability coefficient of both instrument using the Kudar-Richardson formulae 21 and Chromberg alfa were 0.89 and 0.72. Mean and standard deviation were used to answer research questions while the independent t-test was used in testing the hypotheses. The result showed a no significant difference on achievement and retention of low and high ability students taught Chemistry using Target Task Approach.
ORIGINAL RESEARCH ARTICLE | Oct. 9, 2023
Security Check Points and Police Extortion: A Study of Road Transport Corridors in Imo State, Nigeria
Otodo Ifeanyichukwu, Aliyu Mustapha, Ulo Edafe, Hussaini Adamu Hussaini
Page no 522-533 |
DOI: 10.36348/sijlcj.2023.v06i10.002
Police checkpoints have come to be associated with extortion in Imo State, and motorists frequently become victims of a well-established pattern of unethical behavior. This work, ‘Security Check Points and Police Extortion: A Study of Transport Corridors in Imo State, Nigeria’, sought to investigate and understand the nature and pattern of such extortion, its significant effects on drivers, and society at large. The objective of the study is to comprehend the dynamics of this widespread problem and shed light on its deep-seated roots and wide-ranging effects. Data was primarily gathered, methodically coded, and analysed using an interpretivist philosophy and qualitative methods to help the study delve deeply into the various tactics used by the police to extort money from motorists, such as arbitrary searches, illegal fines, and intimidation tactics. Adopting Strain Anomie Theory, the study analysed the methods used at these checkpoints. The effects of this extortion scheme go beyond just the financial losses for drivers. But there is a deterioration of public confidence among the police organisation and personnel. Considering a multifaceted approach to dealing with this issue The study recommends that the police force urgently needs fundamental reforms, covering greater training, stricter supervision procedures, and increased accountability standards. Imo State can aim to eliminate this harmful behaviour and restore faith in the police institution through a concerted effort involving other law enforcement agencies, civic society, and the general public, ultimately building a safer and more just society for all.
ORIGINAL RESEARCH ARTICLE | Oct. 7, 2023
Nurse Job Satisfaction in King Khalid General Hospital in Hafer Al Batin
Ali Rakhis Al Mutairi, Majed Rakhis Al Mutairi, Enad Noman Aldhafeeri, Saad Farih Hamed Alanazi, Fayez Sayer Awdah Alshammari, Haya Ibrahim Abdulrahman Albati, Lujain Khalid Alabduallah
Page no 313-316 |
DOI: 10.36348/sjnhc.2023.v06i10.001
This study aimed to detect aspects associated with ex-pat nurse job satisfaction in King Khalid General Hospital in Hafer AL Batin City in the Kingdom of Saudi Arabia A descriptive cross-sectional method for utilized to evaluate the relationship between the Job satisfaction variables among ex-pat nurses in King Khalid General Hospital. 53 nurses participants in this survey. The majority of respondents were male and they paid fairly for their work the supervisor as competent has the highest number of respondents more than half feel they get an adequate level of recognition when they do a good job the positive team dynamic has the highest number of participants and that can significantly improve job satisfaction.
ORIGINAL RESEARCH ARTICLE | Oct. 7, 2023
In Vitro Assessment of the Effects of Varying Dosages of Alexandrite Laser on the Development of Staphylococcus Aureus
Elaf Ahmed Mustafa, Numan S. Dawood, Khalil Ismail A. Mohammed
Page no 151-160 |
DOI: 10.36348/sjls.2023.v08i09.002
Background: This study aimed to apply a high-power pulsed alexandrite laser in vitro, the researchers tested different exposure periods, pulse lengths, and laser fluencies to see which dosage was most successful against S. aureus bacteria, which had developed resistance to many antibiotics. Method: Three bacteria samples were exposed to laser beams for 30 seconds with a 5ms pulse duration and a laser fluency of 5J/cm2. The process was repeated with laser fluencies of 10, 15, and 20. Results: The study was carried out by using different doses of Alexandrite laser. Results: There are significant differences (p = 0.05) in the mean number of bacteria colonies exposed for 30 and 60 seconds at any laser fluencies utilized in the present investigation. Except for the 15 J.cm-2 laser fluency; there was a statistically significant difference (p < 0.001) between 60 sec and 90-sec exposure durations. Conclusion: In conclusion, the exposure periods, pulse durations, and laser fluencies of pulsed alexandrite laser were found to have an influence on the mean colony count of S aureus bacteria and to establish the effective dose.
CASE REPORT | Oct. 6, 2023
A dragging Externotitis Hiding Tuberculosis of the External Ear
N. Belhaj, R. Bencheikh, M. A. Benbouzid, L. Houssayni, Essakalli
Page no 713-716 |
DOI: 10.36348/sjmps.2023.v09i10.003
Tuberculosis of the ear is rare; we report the case of an 86-year-old patient, followed for a dragging otitis resistant to local and general treatment whose clinical picture mimicked malignant extern otitis but during the biopsy of the polyp of the external auditory canal revived the diagnosis.
ORIGINAL RESEARCH ARTICLE | Oct. 6, 2023
Self-Efficacy, Interest, and Effort Indicators in the Teaching Motivation of Public Senior High School Teachers in the Philippines
Aileen B. Tolentino, Edilberto C. Cruz, Geoleen May T. Ablaza
Page no 376-383 |
DOI: 10.36348/jaep.2023.v07i10.001
This study sought to determine the level of teaching motivation of 72 teachers from 11 public senior high schools in the Philippines based on self-efficacy, interest, and effort indicators. A 25-item questionnaire was employed, and the resultant data analyzed using a mixed method approach. Results showed that the outcome aspect of self-efficacy posted the highest score, while the personal aspect presented the highest degree of motivation. With regard to interest, the enjoyment aspect received the highest score suggesting the teachers’ general satisfaction with teaching. The lowest score was seen in the participants’ moderate agreement with the view that enjoyment make up for the financial drawbacks inherent in the profession. As for effort, the two aspects of performance and importance showed almost the same score indicating the participants’ equal regard for them as motivators. In addition, the teachers gave the highest score to peer encouragement and the desire for constant professional improvement. Overall, the results showed the participants’ passion for educating senior high school students under their tutelage, appreciation for the intrinsic rewards in teaching coupled with a realistic awareness of its strict demands and financial drawbacks, and a strong desire to improve themselves for the benefit of the learners.
CASE REPORT | Oct. 6, 2023
Dental Management in Children with Incontinencia Pigmenti (Bloch-Sulzberger Syndrome): Case Reports and Literature Review
Meriem Nait Melek, Manel Chalbi, Wiem Zouaoui, Med Ali Chamli
Page no 313-318 |
DOI: 10.36348/sjodr.2023.v08i10.002
Introduction: Incontinentia Pigmenti (IP) is a multisystem genodermatosis characterized by cutaneous, neurologic, ophthalmologic, and dental abnormalities. Skin alterations are the main characterestic of IP. They can change and even disappear over time, in contrast, dental ones are permanent and considered as the most frequent extra cutaneous signs. The aim of this work is to present two rare clinical reports of Incontinentia Pigmenti and to adress its frequent orofacial manifestations in the dental litterature. Case Reports: In this paper, we report two clinical cases of incontinencia pigmenti in two female patients, five and nine years old, who were first examined by a dermatologist due to skin changes and then referred to our pediatric dentistry department in la Rabta hospital for oral examination. We managed these cases in collaboration with the pediatric department. We also conducted a research in the following electronic databases: PubMed and google scholar using the following keywords: ("Incontinentia Pigmenti" AND "Child" AND "Tooth Abnormalities”), from 2011 to 2021, to compare dental findings in our patients with literature. Discussion: The most representative dental features of IP are: delayed tooth eruption, agenesis, high arched palate, peg like and malformed teeth, affecting both primary and permanent teeth. Therapeutic management of our patients consisted in the replacement of absent teeth with an aesthetic and functional space maintainer. The assessment of orofacial manifestations in Children with Bloch Sulzberger syndrome indicates that it appears almost exclusively in females and is usually lethal in males. The clinical expression of this disease found in our patients reflects the Data reported in the literature. The latter showed that the presence of symptoms other than skin changes is important if dermatological signs are subtle, which is in accordance with both our patients’ clinical expression. The most relevant finding of this review is the observation that most IP patients with odontological findings had the congenital absence of six or more teeth opposed to our second patient who had only one absent tooth. Conclusions: Incontinencia pigmenti is of a good prognosis but it may affect patients' quality of life hence the importance of knowing this syndrom and its oro-facial characteristics in order to obtain a correct diagnosis and apply an appropriate approach treatment.
REVIEW ARTICLE | Oct. 6, 2023
Oral Lesions Associated with Immune Checkpoint Inhibitors in Cancer Therapy: An Emerging Entity Oral Healthcare Professionals Should Comprehend
Rana S. Alshagroud
Page no 307-312 |
DOI: 10.36348/sjodr.2023.v08i10.001
Immune checkpoint inhibitors (ICIs) are a new group of drugs that have been recently used as part of antineoplastic therapy targeting the immune system to activate the anti-tumor effect. However, as a result of this immune activity adverse events usually occur that can affect different body parts known as immune related adverse events (irAEs). In the oral and maxillofacial area, irAEs mimic many immune-mediated conditions, including oral lichen planus, mucous membrane pemphigoid, and Sjögren syndrome, among others. The aim of this review is to summarize the irAEs in oral and maxillofacial areas and to enlighten oral healthcare professionals on how to recognize these events and to be a part of the care team for patients treated with ICIs.
ORIGINAL RESEARCH ARTICLE | Oct. 6, 2023
Experimental Exploration of Fuel Properties of Calophyllum Inophyllum Biodiesel and Its Blends
P. Senthilkumar
Page no 249-254 |
DOI: 10.36348/sjet.2023.v08i10.003
The calophyllum inophyllum is a potential source of non-edible vegetable oil for producing biodiesel because of its ability to grow in a wide range of climate conditions, easy cultivation, high fruit production rate, and the high oil content in the seed. The biodiesel is extracted through transesterification process with methanol and NaOH as catalyst. The biodiesel was blended with diesel by various percentages such as B0, B25, B50, B75 and B100. The blends were prepared on a volume basis. Density, kinematic viscosity, flash point and fire point, these are the four main fuel properties that were investigated. The results showed that the density, viscosity, flash point and fire point of diesel fuels (B0) are lower than the calophyllum inophyllum biodiesel (B100). Therefore, the density, viscosity, flash point and fire point of the blend increases with the increase of biodiesel concentration.
REVIEW ARTICLE | Oct. 5, 2023
Current Advances and Applications in Animals, Plants and Biological Sciences
Muhammad Touqeer Chishti, Tashfa Javed, Muhammad Awais Khalid, Ammara Abid, Zeemal Gul, Nabeela Nadir, Zunaira Naeem, Saqib Javed, Shahid Majeed
Page no 145-150 |
DOI: 10.36348/sjls.2023.v08i09.001
Plants' reliance on molecular epigenetic control reflects their developmental, lifestyles, and the evolutionary histories. Plants grows by continually developing new parts from the self-sufficing stem cells population, termed as meristem, as opposed to mammals, whose tissues and organs formation is primarily determined during the embryo development. The interest in different medically active products has been developed to improve their pharmacokinetic and biological properties for utilizing glycosyl-conjugation. The conjugation of various drugs with various mono, di, or polysaccharides has boosted the therapeutic potentials of these drugs that is also manifested by a significant number of research papers. The current review article encapsulates extremely important and the up-to-date example of this conjugation, specially associated to enhancing antitumor activities of original glycoconjugates. The given examples along projected mechanisms of activities enhancement may guide to design, synthesize and evaluate new glycosyl conjugates for improved therapeutics.
ORIGINAL RESEARCH ARTICLE | Oct. 5, 2023
Unveiling Workplace Stress: The Imperative for Organizational Action
Tanisha Srivastava, Nitish Shrivastava, Neel Tiwari, Elaiyaraja Thangavel, Abhishek Verma
Page no 231-243 |
DOI: 10.36348/sjet.2023.v08i10.001
When workplace stress arises, intuition often guides our perception and assessment of its significance. This is because it's clear that when a substantial portion of the adult population is actively involved in the workforce, there's a corresponding recognition of how workplace responsibilities can influence the well-being of working individuals. However, this perception is only partially accurate. Despite a common understanding, we argue that a more profound comprehension of workplace stress's psychological, mental, and physical repercussions is both advantageous and essential. This deeper understanding is critical for understanding how stress can affect productivity and overall well- being, challenging the prevailing misconception. Tanisha Srivastava, a twelfth-grade student, conducted a survey involving healthcare experts such as doctors and practitioners. The survey findings illuminate the widespread presence of workplace stress across diverse professions, emphasizing its significant impact on overall well-being and productivity. Organizations must lead in implementing supportive measures and fostering work environments, prioritizing mental and physical health to combat this challenge. This report reveals that workplace stress is a shared concern among various medical specialties, necessitating proactive efforts to address and reduce it effectively. Encouraging anti-stress initiatives and prioritizing productivity management can lead to a more nurturing and supportive workplace. Much like other sectors, the medical field stands to gain by placing employee well-being at the forefront, ensuring professional success, personal satisfaction, and mental health. In conclusion, the survey responses underscore the pervasive influence of stress on diverse aspects of health, from physical conditions to mental well-being, underscoring the imperative of addressing stress and promoting a balanced work-life dynamic to mitigate its detrimental effects.
ORIGINAL RESEARCH ARTICLE | Oct. 5, 2023
Level of Physical Activity and Quality of Life of Healthcare Workers in A Tertiary Health Institution in Southwestern Nigeria
Bolarinde, Samuel Olufemi, Subulade Abiola Tolulope, Aiyeyemi Hannah Titilayo, Afolami Modupe Oluwabori, Sunday Tina Olanike
Page no 140-144 |
DOI: 10.36348/jaspe.2023.v06i09.001
Background: Healthcare workers are physically and mentally burdened due to frequent work shifts rotation, demanding tasks, together with family-related issues which limit their participation in planned physical activity program. Objective: The aim of the present study was to investigate healthcare workers’ levels of Physical activity and their Quality of Life. Methods: 62 healthcare workers from Federal Medical Center, Owo, Nigeria participated in this study. Ethical approval was obtained from the Institution’s Health Research Ethics Committee before the commencement of the study. Data was Obtained using the International Physical Activity Questionnaire (IPAQ) and the WHOQoL-BREF. Analysis was done using descriptive statistics of percentages and frequency while inferential statistics Chi square test and Mann Whiteney U test was used for the test of significance. Alpha level was set at 0.05. Results: High prevalence (51.5%) of low level of physical activity was observed among health care workers. There was no significant difference between age (X2 =0.404, p>0.05); gender (X2= 0.554, p>0.05); work category (X2=0.841, p>0.05) BMI (X2= 0.632, p>0.05) and the three categories of physical activity. A significant difference was observed in the overall QoL between male and female respondents (U= 249.500, p=0.002). Similarly, there was a significant difference in Overall QoL between workers in clinical department and workers in administration department (U=260.000, p=0.002). Conclusion: There is high prevalence of low level of physical activity among health workers. The increase clinical workload among health workers probably contributed to low level of physical activity and QoL among health workers in core clinical departments.
ORIGINAL RESEARCH ARTICLE | Oct. 5, 2023
Analysis of the Physical and Health Status of Chinese College Students from 2020 to 2022 and Improvement Measures
Yangyang Zhang, Hanming Li, Fucheng Sun, Cuiping Zhang
Page no 145-152 |
DOI: 10.36348/jaspe.2023.v06i09.002
Physical health is the foundation for the comprehensive development of college students, and with the development of social economy and changes in lifestyle, the physical health level of college students is facing various challenges and problems. Therefore, conducting a comprehensive analysis of the current situation of college students' physical health level and proposing corresponding improvement strategies has important theoretical and practical significance. Using various research methods such as literature review, mathematical statistics, and measurement, this study focuses on the physical health test data of students from Liaoning University of International Business and Economics from 2020 to 2022. The study aims to conduct statistical analysis on five aspects of students' grades, overall results, body shape, physical function, and physical fitness. The research results show that the body shape level of school girls shows a "two headed bias, and the middle is equivalent"; The overall respiratory system function of female students is slightly better than that of male students; The explosive strength and flexibility of male lower limbs are higher than the "pass or above" level specified in the National Student Physical Health Standards. Based on this, a causal analysis was conducted on the problems existing in students' physical health, and corresponding improvement measures were further proposed: to improve physical monitoring work and play the role of physical testing; Accelerate the reform of physical education teaching and implement the "four year consistent system" teaching; Strengthen extracurricular physical exercise and set up extracurricular physical education credits; Relying on sports associations to carry out various forms of sports activities; Guided by the construction of high-level sports teams, we aim to create a school sports brand.