The problem of the effectiveness of the land and building tax collection system in the Banjarmasin city government which was still low. This can be seen from the low realization of land and building revenue from 2013 to 2016 which was obtained from the amount of Regional Tax Payment Deposit Slips compared to the potential amount of land and building tax in Banjarmasin, that is the amount of Tax Payable Notices issued. The objectives of this research were to find the cause of the low effectiveness of the land and building tax collection system and to identify the obstacles occurred in the collection of property taxes in Banjarmasin government. This research used descriptive qualitative method. The analysis unit in this research was Revenue Office Banjarmasin. The research’s primary data source were based on the interview results to the Head of the Land and Building Tax Division, Section Head of Property Tax Collection Division, the operator of SISMIOP of Revenue Office Banjarmasin, and the interview results with 40 taxpayers, while the secondary data source came from the realization of the land and building revenue reports. Data analysis using triangulation technique and Fishbone diagram. The result showed that the effectiveness of land and building collection system in Banjarmasin government was still low as reflected by the low realization of land and building revenues after it was applied in 2013. This was because the taxpayer billing were still not optimal, the payment method was still limited, the weak enforcement of implementation and filing tax objections was complicated and took a long time.

Several chemical compounds are used worldwide to induce diabetes in animals. Alloxan monohydrate and streptozotocin are among those are commonly used because of their cheap coast. However, other chemical compounds are less toxic but more expensive. This pilot study was conducted to use alloxan as diabetes inducer, and to determine the suitable dose which can make a diabetic albino mice model. The type of induced diabetes was also differentiated by using glimepiride tablets. Three mice were injected with three doses of alloxan monohydrate intraperitoneally (150mg-100mg-150mg)/kg in two days intervals respectively in order to induce and maintain diabetes. The fasting blood sugar measured before and after each alloxan injection. Results showed an increasing in blood glucose levels from an average of 81 mg/dl to 168.6 mg/dl after the first dose (150 mg /kg) of alloxan, after 2nd dose (100 mg /kg) of alloxan from 117.83 mg/dl to 154.67 mg/dl, and from 154.67 mg/dl to 173 mg/dl after 3rd dose (150 mg/kg). On the other hand the glimepiride which was given to mice orally caused dramatic decrease in blood sugar level from 173 mg/dl to 93.67 mg/dl after 4 hrs of administration. From this study it was conducted that the use of different doses of alloxan can induce and maintain diabetes and the induced diabetes is type II. Further work is in progress to examine the use of plant extracts in order to regulate blood sugar levels in induced diabetic mice.

This study aims to determine the effect of Asset Management, Implementation of Internal Control over Financial Reporting (ICoFR), and Organizational Commitment on quality of financial reporting. This research is a quantitative study with 42 Samples of Work Units of the Ministry of Marine Affairs and Fishery’s Head Office, which covers: a) Work Units with their main activities are Ministry of Marine Affairs and Fisheries priority activities, community assistance, or supporting priority activities and community assistance and b) having relatively large budget allocations and financial transactions. Years used as a basis for data collection are 2016 and 2017. This study uses primary data obtained from 70 respondents of the Ministry of Marine Affairs and Fisheries. Smart PLS is used as an analysis tool in this research. The analysis shows that Asset Management has a positive and significant effect over the quality of financial reporting. The implementation of Internal Control over Financial Reporting (ICoFR) has a positive and significant effect on the quality of financial reporting. Organizational Commitment does not significantly influence the quality of financial reporting.

Introduction: Respiratory diseases are the commonest cause of death in children under 5 year. Pneumonia is the leading killer of children worldwide. In developing countries childhood pneumonias are diagnosed using clinical parameters, usually based on presence of cough and increased respiratory rate. Although this is cheap, sensitive and maximizes the number of children identified and treated empirically, it is also nonspecific and highly dependent on the context in which it is being applied. So the simple chest radiograph has been an important investigative tool in the diagnoses of diseases, since the discovery of X-rays in late nineteenth century. Chest radiograph is frequently used in the management of acute lower respiratory infection in children and still considered to be the gold standard for diagnosing respiratory infection and pneumonia. Objectives: To study the role of chest radiographs in diagnosing the etiology of tachypnea in children less than five years of age and to correlate findings of chest radiographs with etiology of tachypnea. Materials and Methods: A case control study was conducted in the Department of Pediatric Medicine, CNMC, Kolkata on tachypneic children aged between 2 months to 59 months during October 2017 to September 2018, presenting to Pediatric OPD, CNMC (Calcutta National Medical College) with clinical features of tachypnea.

The continual development of Novel molecular based technologies for rapid high detection of food-borne pathogenic bacteria has made the future of conventional microbiological isolation methods termingly tenous. Report by Salmonella species in children is also increasing. A study on prevalence of Salmonella in PIF was conducted. A total of 10 Powdered Infant Formula consisting of 9 foreign and 1 local brand were analysed using a total sample size of 80 units.100 milk rating was done by methylene-blue reductase test, coliform analysis by serial dilution method, salmonella isolation by Bacteriological Analytical Manual(BAM) method and membrane filtration methods, while antimicrobial susceptibility by disc diffusion method. Reports obtained revealed that 80% (8) of the milk sampled belong to class 1, while 20% (2) belong to class 2. Total coliform count of different dilutions of the 10 brands sampled contained acceptable limits of coliform contamination per gram of milk. SMA infant contained lesser coliform at the higher dilutions 10-3, 10-2 than others, 3 bacteria isolated from the 10 brands of milk include, Salmonella species 54 (67.5%); (S.typhi, S.Paratyphi A,S. Paratyphi C,S. entericaand S.typhimorium), E. coli 25 (31.25%) and Proteus 1 (1.25). 5 different salmonella species were isolated at different frequency using BAM and membrane filtration methods. S.

The interest in medicinal plants in all modern scientific research remains to discover many medicines and drugs to reduce incurable diseases. This study aimed at detecting the effective chemical compounds, flavonoids, tannins, alkaloids. In addition, the possibility of separating some of these compounds by TLC. The results obtained from this study have shown that most of these compounds are found. In addition to the ability of organic mobile phase to separate of these components where the values of Rf one to three spots .It indicates the difference in polarity and the composition of these compounds found in Okra under study.

Type 2 diabetes mellitus is a chronic metabolic disorder which has emerged as a health challenge globally due to its insidious on set, late recognition and complications. The present study was aimed at evaluation of acute phase inflammatory proteins in Owerri. Cross Sectional Studies was conducted at Federal Medical Center and Imo State specialist Hospital, Owerri. A total of three hundred subjects which include each one hundred and fifty type 2 diabetics and apparently control subjects between the ages forty and sixty nine years were recruited. Ten millimeters of venous blood was aseptically collected from the subjects. Spectrophotometric, nephlometric, enzyme immunoassay were used for determination of these parameters. The data was analyzed using statistical package for social science 20.0. Test with a probability value of P<0.05 was considered statistically significant. Result from acute phase inflammatory proteins showed that the mean value of c-reactive protein alpha 1-acid glycoprotein, alpha1- antitrypsin, haptoglobin and ceruloplasmin in type 2 diabetics (5.21± 0.91mg/l, 99.34±17.84mg/dl, 152.32 ± 26.69, 154.03±7.75mg/dl, 47.83 ± 6.20mg/dl) were higher which was statistically significant (P=0.001) when compared with the control subjects (3.14± 0.80mg/l,76.86 ± 12.41mg/dl, 114.94±16.11mg/dl, 132.80 ± 79mg/dl, 34.47 ± 3.75mg/dl). There was statistically significant progressive decrease (P=0.04) in c- reactive protein (5.50 ± 0.98, 5.08 ± 0.84, 5.0 4± 0.83mg/l );significant increase (P =0.001) in haptoglobin (149.40 ± 7.78, 155.96 ± 7.93, 157.84 ± 6.12mg/dl) and ceruloplasmin (45.54 ± 6.84, 46.92 ± 5.79, 51.44 ± 6.12mg/dl).The mean value alpha1-acid glycoprotein in female type 2 diabetics was statistically significantly higher (P=0.001) when compared to male (10.912± 17.29 v 89.55± 0.19mg/dl) .

Type 2 diabetes mellitus is a chronic metabolic disorder which has emerged as a health challenge globally due to its insidious on set, late recognition and complications. The present study was aimed at evaluation of haemostatic parameters in Owerri. Cross Sectional Studies was conducted at Federal Medical Center and Imo State specialist Hospital, Owerri. A total of three hundred subjects which include each one hundred and fifty type 2 diabetics and apparently control subjects between the ages forty and sixty nine years were recruited. Ten millimeters of venous blood as aseptically collected from thesubjects. Platelet count and coagulation assay were used for determination of these parameters .The data was analyzed using statistical package for social science 20.0. Test with a probability value of P<0.05 was considered statistically significant. Results from haemostatic parameters showed higher statistically significant value (P = 0.001) in platelet count (226.68 ± 19.40 vs 205 .86 ± 13.33x109/l), and fibrinogen (370.19) ± 21.55 v 2.63.56 ± 32.31mg/dl) when type 2 diabetics was compared with control subjects. Inversely, there was statistically significantly lower values; (P = 0.031) in prothrombin time (13.47 ± 0.96 v 14.06 ± 0.96s) and (P = 0.001) in activated partial thrombopalstin time (34,39 ± 2.17 v 37.25 ± 1.82 ).There was statistically significant progressive increase in activated partial thromboplastin time (33.56 ± 1.56, 34.44 ± 2.32, 36.60 ± 180s) and ( P = 0.001) fibrinogen (362.22 ± 21.72, 369.82 ± 22.65, 378.54 ± 17.69mg/dl).Also higher significant value in female compared with male (380.21 ± 16.62 v 360.17 ± 21.35. The increase found in acute proteins, malondialdehyde, platelet count, fibrinogen and decrease in antioxidants, prothrombin time and APTT showed that type 2 diabetics is a state of chronic low grade inflammation, increased oxidative stress and hypercoagulable state which may result in increase morbidity and premature mortality of type 2 d

Many medicinal plants were studied for their phytochemical contents. Moringa oleifera is one of these plants. It is widely distributed in tropical and subtropical areas. It has an important medical uses with high nutritional value. This study, primarily aimed to carry out a preliminary phytochemical screening to detect the major classes of bioactive compounds presented in Moringa oleifera dry leaves. Many solvents (Methanol, ethanol, ethanol acetate and water) used to determine the best solvent can be used for extraction and to perform thin layer chromatography (TLC) profiling of all sequential extracts. TLC was carried out in silica gel plates using many mobile phase protocols, chloroform: methanol: ethanol (1:1:1), (2:2:0.5) and Chloroform: Glacial acetic acid: methanol (4:5:1) and use four mentioned solvents. Phytochemical screening of four extracts showed the presence of alkaloids, flavonoids, tannins, and phenols in all solvent extracts. However, the concentration of these compounds is more with ethanol and ethanol acetate extracts (+++). As well as thin layer chromatographic studies of the Moringa olifera leave extract (methanol, ethanol, ethanol acetate and water) constituted different colored phytochemical compounds with different Rf values. Methanol and ethyl acetate extracts were the best which show 4 bands with Rf less than 1 while with ethanol extract 5 bands with Rf less than 1 and with water extract no band appeared by using chloroform: methanol: ethanol (1:1:1). Furthermore with the other mobile phases detect fewer bands with different solvent extracts. The results obtained in the present study revealed that the concentration of the bioactive compounds of Moringa oleifera leaves extracts by using ethanol and ethyl acetate as a solvent is more than the other solvents. On the other hand, TLC showed 4 bands with better Rf by using methanol and ethyl acetate extract. Conclusion, the methanol and ethyl acetate extracts for Moringa oleifer leaves contain a

This study aims to determine the effect of compensation and discipline on employee performance UPI convention center of Padang. This research was conducted in the environment UPI Padang convention center. The population in this study were all employees of the environment UPI Padang convention center. Samples were 30 people with porposional techniques. The type and source of research data consist of primary data is data obtained from the opinions of the respondents through the questionnaire research and secondary data is data obtained from UPI convention center Padang Data analysis techniques used in the research of hypothesis testing is a multiple linear regression analysis using SPSS version 25.0.

Background: To ascertain if herbal dentifrices have an effect on Streptococcus mutans count in orthodontic patients with Polycarbonate brackets. Material and method: patient had tooth No’s 45 included in the study with polycarbonate bracket bonded. Dentifrices tested were Herbal based. Conventional tooth paste was considered as control group. Result: Paired T test compared the means of Streptococcus mutans count around polycarbonate bracket at different time intervals. Conclusion: This shows polycarbonate bracket has statistically significant reduction of Streptococcus mutans with herbal toothpaste.

This study aims to determine the effectiveness of hotel and restaurant taxes and hotel and restaurant tax increase strategies. The research method used a survey method. The population was 341 taxpayers with a sample of 103 taxpayers in Tasikmalaya City. The analytical tool used is effectiveness analysis and SWOT analysis. The results showed that the effectiveness of hotel and restaurant tax included in the criteria is very effective. Meanwhile, to increase hotel and restaurant tax strategy that includes improving human resources, system improvements and improvements in determining the hotel and restaurant tax revenue targets.

Academic writing is the process of authors’ interaction and communication with readers. Based on Yang's classification of evidentiality and self-built corpus, this study examines and compares the characteristics of Chinese and western authors’ use of evidentiality in second language academic writing. The major results include: 1) Evidentials are universal in research papers. Chinese authors’ less use of evidentials indicates their tendency to conceal personal opinions to offer more objective arguments; 2) Both Chinese and western authors prefer reporting and inferring evidentials, owing to the style of natural science and the language practice of the subject; 3) The frequency of English authors’ sensory and belief evidentials is significantly higher than that of Chinese authors due to the different cultural backgrounds; and 4) As to the specific realization of each evidential type, the commonality and difference coexist.

The general aim of this research work is to examine “the ways of empowering the uneducated youths in Nigeria through Small and Medium Scale Enterprise: A Study of Ezeagu Local Government Area, Enugu State”. The specific objectives of this research work include the following: to identify the number of SME formed by uneducated youths in Ezeagu LGA, to examine the roles of small and medium scale enterprises in youth empowerment in Enugu State.For a successful completion of this research work, the researcher made use of both primary and secondary methods of data collection for information gathering. The population of the study was 1308 while the sample size of 306 was gotten through Taro Yamene formula. The data collected were presented in tables and analyzed with simple percentage while the hypotheses stated were tested with chi square. The findings made includes: the roles of small and medium scale enterprises in youth empowerment in Enugu State are entrepreneurship promotion, provision of employment opportunities, mobilization of savings and financial resources for productive enterprise activitiesand equitable growth across regions and between men and women, the contributions of government in SME development are provision of infrastructural development, promotion of small and medium scale enterprises through its policies, provision of capital and loans to small and medium scale business owners andprovision of skill acquisition centers in diverse areas.In conclusion, capital formation has affected the role of small and medium scale enterprises in youth empowerment in Enugu State to a very great extent, the challenges militating against the efforts of small and medium scale enterprises in youth empowerment in Enugu State are financial problems, management problems, infrastructure problems and socio cultural problems. The researcher therefore recommends that government at all levels in Nigeria should be encouraged to float Microfinance institutions in order to enable SM

Background: This analysis is a radiographic instrument that was developed directly from the philosophy expressed in Arnett and Bergman “Facial keys to orthodontic diagnosis and treatment planning, Parts I and II”. The novelty of this approach, as with the “Facial Keys” articles, is an emphasis on soft tissue facial measurement. This article describes comparison of various soft tissue structure traits between Himachali and Caucasian female population that contribute to an aesthetically pleasing face which should be considered during orthodontic treatment. The aim of the present study was to highlightthe differences in soft tissue structure norms between Himachali and Caucasian population. Materials and Methods: Lateral cephalograms of 50Himachali femalesof age group 18-25 years were taken in Department of Orthodontics, Himachal Institute of Dental Sciences, Paonta Sahib and tracing of soft tissue profile as well as related osseous and dental structures were made using Nemoceph software. Then Arnett’s soft tissue structure traits were compared with Himachali traits. Results: The length of upper lip, lower lip, pog-pog’ and menton are less in Himachali female population as compared to Caucasian population. Conclusion: All patients cannot be treated to one set of norms as the facial skeleton and its overlying soft tissue is different for different population in females.