This research is to examine the effect of corporate governance mechanisms, liquidity and firm size on tax avoidance. The population this research are all logistics and transportation service companies on the Indonesia Stock Exchange in the period 2012-2017. The selection samples using purposive sampling method with non-probability sampling techniques so that the number of samples is determined by 18 logistics and transportation service companies listed on the Indonesia Stock Exchange for the period 2012-2017. This research data analysis method used multiple linear regression models with the help of SPSS version 20.00. The results of this research prove that independent commissioners, managerial ownership, size of directors, liquidity, and company size partially have no significant effect on tax avoidance. Whereas institutional ownership and audit committees have a significant effect on tax avoidance. The results of the study simultaneously proved that independent commissioners, managerial ownership, board size, liquidity, institutional ownership, audit committee, and company size had a significant effect on tax avoidance.

The complex application procedures and stringent conditions attached to formal credit financing discourage women entrepreneurs from accessing FFIs. As a result, these entrepreneurs have no alternative but to fall back on IFIs for their credit needs. Consequently, this study seeks to evaluate the nexus between IFIs and performance of women entrepreneurs in Nigeria. It also investigates why IFIs continues to exist alongside the formal financial system, despite the implementation of financial sector reforms. A sample of 348 entrepreneurs was selected using multi-stage sampling technique and data were analysed using frequency and percentages, spearman rank correlation and factor analysis. Findings revealed that IFIs contributes significantly to job creation, accumulation of assets, savings mobilization, poverty alleviation and women entrepreneurship development. Moreover, some of the factors that accounts for the prevalence of IFIs among women entrepreneurs in Nigeria are low interest on loans, no request for collateral, quick response to member’s needs, flexible repayment pattern and less government interference in the activities of IFIs. However, insufficient funds, poor record keeping, illiteracy, loans default and delays in assessing credits leads to inefficiency and mismanagement of IFIs in Nigeria. Therefore, it would be important for reforms in FFIs to integrate IFIs to the mainstream of financial sector rather than seeking to eliminate them.

This investigation examined experiences of widows in Botswana as they undertook mourning rituals in following their husbands’ deaths. The study sought to uncover rituals that enhanced healing and those that hindered healing; and how the investigation results can inform relevant psychological services. Data was collected through two focus group discussions and seven key informants from two villages in the Northern and Central districts of Botswana. The study results revealed that if cultural rituals were undertaken timely by a designated elder and in a meticulous manner, they provided widows with multiple sources of support, enhancing healing. However, when the tradition protocol was disorganized, widows reported insurmountable emotional hurt, perceiving elders as neglectful and uncaring—delaying healing. Another revelation was other bothersome issues not addressed through ritual undertaking; calling for legal and psychosocial supports. Combining both approaches to healing can ensure holistic care to grieving widows.

Primary biliary cholangitis (PBC) is a chronic cholestatic liver disease; the autoimmune mechanism seems the most likely. As a result, PBC is frequently associated with other autoimmune diseases. The goal of our work is to determine the prevalence and type of autoimmune diseases associated with PBC and to assess their impact on the prognosis of the disease. Materials and methods: This is a retrospective study over a period of 22 years (1998-2019) including all patients followed for CBP. In all these patients, we systematically looked for: autoimmune hepatitis, dysthyroidism, and type 1 diabetes, dry syndrome, and celiac disease, dermatological and joint damage. The statistical analysis of the data was done using the SPSS software. The comparison of the biochemical response to ursodeoxycholic acid between patients with isolated CBP and those with CBP associated with autoimmune pathology was performed using the Chi2 test. A combination of variables was considered statistically significant if p < 0.05. Results: 90 patients (85 women and 5 men) followed for CBP were collected. The average age was 49+/-12.3 years. Of these patients, 36 patients (42.9%) had an autoimmune disease associated with PBC. The discovery of these autoimmune diseases preceded the diagnosis of PBC in 9 cases (27.3%) and was concomitant in the remaining cases. Autoimmune hepatitis was found in 10 patients (12%), defining an overlapping syndrome. Other diseases were Hashimoto's thyroiditis (n = 9), basedow (n=1) dry syndrome (n = 10), celiac disease (n = 3), insulin-dependent diabetes (n = 2), systemic scleroderma (n = 1), rheumatoid arthritis (n = 1), Addisson disease (n=1) Psoriasis (n = 1) vitiligo (n = 1). The comparison of the biochemical response to ursodeoxycholic acid between patients with isolated CBP and those with CBP associated with autoimmune pathology was statistically non-significant with p=0.67. Conclusion: In our series, the prevalence of autoimmune diseases associated with PBC was 4

The purpose of this research is to examine the influences of the utilization of information technology, the competence of Accounting Information System users, and the role of internal control systems toward the quality of Quality of Accounting Information. The population of this research was the Accounting Staffs and Internal Control Staffs of PT. XYZ. This study was classified as causative study using of primary data and the sample of this research are 88 respondents. The research metode used is quantitative research metode. Program used in analyzing the data using Smart PLS version 3.0. The Result of this research shows that the variable of utilization of Information Technology has a positive significant effect towards the Quality of Accounting Information. Variable of the competence of AIS users has no effect towards the Quality of Accounting Information. And the role of internal control systems has a positive significant effect towards the Quality of Accounting Information.

Delays are the major sources of disputes and adverse relationships between the stakeholders in construction industry. The existing delay analysis techniques (DATs), though helpful for decision-making, have not succeeded in properly addressing the high incidence of disputes associated with delay claims resolutions. This research has made a comparative study of limitation and capabilities of different ‘Prospective’ DATs i.e., Impacted as Planned method and Time Impact Analysis Method under the same baseline program and under similar circumstances of delay occurrence through the case study of under-Construction Hydroelectric Project and review of the relevant issues not addressed by the techniques. Oracle’s Primavera (P6) software has been used for delay analysis. The Contractor has not followed any of the DATs to raise the claim for extension of time. Though the contractor has submitted its revised construction schedule as per the FIDIC conditions of contract and ask for time extension of 721 days, the revised construction schedule has no any linkage with the original approved baseline Schedule. The Impacted as planned technique confined the delay to 621 days. The actual site condition and the progress were not considered in this method. The concurrent delays and pacing delays were also not addressed. According to the Time Impact analysis technique, the contractor’s caused delay was 101 days and the delay from Employer’s side was 529 days. The actual site condition and the progress were considered in this method. However, none of the Delay analysis techniques is found to address all the delay occurring events. The concurrent delays and pacing delayswere also not addressed. Time impact analysis technique is more accurate method as the site progress is incorporated in this method and is recommended to be followed

Wizarah is a religious institution which traced its origin from the earlier prophets (peace and blessings of Allah be upon them) and gradually developed during the prophet Muhammad (peace and blessings of Allah be upon him). The practice of Wizarah which was facilitated by the prophet (peace and blessings of Allah be upon him) continued under the reign of his successors. This practice of Wizarah continued in the succeeding Islamic State and varied in administration due to its importance and sphere of influence. Similarly the Sokoto Caliphate in the 19th century adopted the same.

Antioxidant is a molecule which inhibits the oxidation reaction. The antioxidants terminate the chain reaction which is caused by the free radicals of oxidation reaction and thereby prevent the cell damage or cell death. Antioxidants are safe, efficacious and widely available. However, there is still a lack of randomized controlled trials in dental research limits the usage of antioxidants. This article highlights the significance of antioxidant therapy.

Plants have been in used as a source of medicinal substances for centuries and the utilization of these plants for this purpose are on the increase. There has been a growing concern on the lack of database of some of these medicinal plants therefore; the present study aims to provide an index of Nigerian plants with antianaemic potentials. The methodology employed involves extensive search and literature review of various local and international peer-reviewed journals that focused on Nigeria plants with antianaemic activity used by the people in different parts of the country. The scientific search engines used in this study included the Google scholar, (https://scholar.google.com) and PubMed (www.ncbi.nlm.nih.gov/pubmed). The study database were research articles and other scientific write-ups known for their academic importance, covering different aspects of the plant species (Botany, places where the plants are commonly found, parts of the plant used and the type of anaemia it ameliorates) dating from 2005 to 2017.

This paper presents Hausa WordNet (HWN), a lexical resource for Hausa language. The HWN extracts knowledge from a conventional Hausa dictionary and adopts a substructure of English and Hindi WordNet as it groups words based on different categories. The HWN Introduces pronunciation and the use of close class categories (CCC) to address the problem of missing pronunciation and coverage from existing WordNets. HWN is evaluated in comparison with existing WordNets (English and Hindi). The performance results show that HWN performs better in terms of pronunciation and CCC.

Translators play an important role in delivering the meaning written in the source language to the target language. This should be done without changing the intended purpose of the source text. It is generally accepted that translation students often produce an inadequate translation in the process of translation training at university. Students tend to translate word for word or often mistranslate a source text meaning into the target text. This study aims to investigate the factors that influence the quality of translation, particularly in translating academic essay. The data of this study were obtained by the qualitative method by interviewing beginning translator students. Four questions were designed and given to students in order to find out the point of view of the participants in terms of the difficulties they encounter when translating academic essay. The finding revealed that lack of translation knowledge is among the factors contributing to the quality of their translation.

A high resolution aeromagnetic data of southeastern part of Sokoto basin comprising (sheet 28), (sheet 29), (sheet 50) and (sheet 51) was subjected to spectral depth analysis using Oasis Montaj and interpreted in order to determine its hydrocarbon potentials of the area. The study area covered latitudes 12° 00'-13° 00'N and longitudes 4° 30'-5° 30'E with an estimated total area of about 12100 km2. Qualitative interpretation was done by visual inspection of the total magnetic intensity (TMI) map, regional and residual maps. NW and SE main trends was observed in the TMI. The 3-D surface map also showed a linear depression with sedimentary accumulation trending E-W. Spectral depth estimates revealed two depth sources with the deep sources ranging from 0.76 km to 2.46 km, while the shallow depth sources ranges from 0.450 km - 0.967 km. High sedimentary thickness of over 2.46 km was observed around Shagari and Dange at the Northern part of the study area. The area of maximum sedimentary thickness could serve as a possible reserve for hydrocarbon accumulation.

Today world is facing more health challenges and one of the most challenging dangerous killing disease is cancer which can affect any person in any part of their body without any differentiations in age, sex, and colour etc ...Cancer is the abnormal, uncontrollable, continuous replication of cells which will inevitably lead to the formation of a tumor. Breast cancer is one of the common cancer affecting women, early detection with the help of breast self examination can help them to save their life from breast cancer. According to WHO, in 2018, world-wide it is estimated that 627,000 women died from breast cancer – that is approximately 15% of all cancer deaths among women. Statistics report published in Saudi Medical Journal by Faculty of Sciences, Department of Biology, University of Tabuk, Tabuk, KSA, shows that the number of women with breast cancer increased steadily from 1990-2010. The percentage distribution of breast cancer appears to be increasing. There were 1152 female cases in 2008 in comparison with 1308 in 2009, and 1473 in 2010. Breast cancer ranked first among females accounting for 27.4% of all newly diagnosed female cancers (5378) in the year 2010. The average age at the diagnosis of breast cancer was 48; weighted average was 49.8, and range 43-52., so we conducted A Quasi Experimental Study To Evaluate The Effectiveness Of Health Awareness Programme On Prevention Of Breast Cancer And Developing Skill On Breast Self Examination Among Women At Selected Area In Alnamas, Kingdom Of Saudi Arabia . 70 patients were selected by convenient sampling method.

This work is aimed at interpreting the Aeromagnetic data over Malumfashi area of Northwestern, Nigeria to delineate structures responsible for emplacing mineral deposits in the area. The Aeromagnetic data was interpreted qualitatively and quantitatively using Oasis montaj version 6.4. First vertical derivative, Analytical signal, Source Parameter Imaging (SPI), Potent dyke analysis and Euler deconvolution interpretation techniques were applied in the study. Analytic signal map revealed The qualitative interpretation applied helps enhance linear features at the expense of deep intrusive bodies like lineaments and fault zones which trend Northeast Southwest (NE- SW) in the study area and also indicated distinct pattern of magnetic signatures independent of magnetization direction with amplitude ranging from 0.01 – 0.30 nT/m. The upward continuation performed at 2 Km sharpened clearly the edges of the anomalies of geological interest. Depth obtained by SPI ranged from 161.142 to 576.339 m, this gives approximate depth to source of magnetic signatures in the area. Deep-seated and shallow bodies are observed in the Western and Eastern parts respectively of the area. The depth obtained for the potent dyke analysis is approximately 1000 m with susceptibility value of 0.0100 SI signifying Marble. The relative strike angle of the Dyke Model is (-56.2 degrees), this depth value for potent Dyke analysis agrees considerably with the depth values obtained for Euler deconvolution having a depth range of 149.2 to 1155.5 m. Conclusively, it is suspected that those linear features trending northeast southwest in the area are the potential structures for the emplacement of mineral deposits such as marble.

Introduction: There is global reduction of childhood mortality rate but this is not reflective in child survival both in subSaharan Africa and South Asia which accounts for approximately 50% of global burden of childhood deaths. There are various causes of morbidity and mortality among children, these aetiologies also vary from country to country, though infectious diseases {diarrheal diseases, respiratory tract infections, malaria, measles, HIV/AIDS}, neonatal illnesses {neonatal infections, perinatal asphyxia, prematurity] and varying forms of malnutrition are the predominant causes of childhood illness and death in sub Saharan Africa. This study aim to review the pattern of childhood illness in a private paediatric hospital, determine the predominant cause of childhood morbidity in an urban area and evaluate the mode of payment. Methodology: This is a retrospective descriptive study of pattern of childhood illness in a private paediatric hospital in Lagos; Abby’s Paediatric Care, Omole Phase 2, Lagos, a 10 bedded paediatric facility. Detailed information of each hospital consultation/care was retrieved from the Electronic Medical Records [EMR] of the hospital consultations over a 2years period [August 2017-June 2019]. Data obtained were analyzed using the statistical package for social science version 22.0. Results: A total of 429 hospital consultations were made over the two-year period with M: F ratio of 1:1.1. Children aged between 12-60months constitute 51% of total cases seen within this period. 69% of total cases seen were due to infections and 17% were well visits. Also, 273 (64%) of the visits were paid out of pocket and only 64(14.9%) required hospital admission over the period reviewed. Conclusion: Infectious diseases still rank as the commonest cause of childhood morbidity in our environment and most patients still pay out of pocket for the management of their illnesses.