ORIGINAL RESEARCH ARTICLE | Jan. 18, 2019
Audit Services Quality for Enhancing Corporate Governance Practices in Libya to Increase Foreign Investors’ Confidence
Munir Elatrsh
Page no 38-44 |
10.21276/sjef.2019.3.1.5
Good corporate governance (CG) practices reduce risks for investors and attract foreign investment. Corporate financial
reports must be credible and reliable, relevant to enable investors to make sound financial decisions. High quality
auditing contributes to investor confidence and for corporations to raise funds. In view of the critical importance of
foreign investment flows for Libya‟s economic growth. This paper presents the findings of a study which examined the
relationship between audit service quality, CG practices and foreign investor confidence in the Libyan banking sector.
Data was collected from a literature review and a web survey, and analysis through the use of descriptive statistics
revealed that good CG practices and quality audit services are positively associated with foreign investor confidence in
the Libyan banking sector.
ORIGINAL RESEARCH ARTICLE | Jan. 18, 2019
Morphometric Study of Isthmus of Thyroid Gland and Its Embryological and Clinical Corelation
Dr. Rajashree Sheelawant Raut
Page no 13-18 |
10.21276/sijap.2019.2.1.4
The thyroid gland is an important endocrine gland in human body. The organogenesis of thyroid gland is often disturbed leading to variety of morphological variations. The position, size of isthmus, posterior relations may vary greatly. Hence a descriptive cross sectional cadaveric study was conducted in western maharashtra population in india. The study was conducted on total of 60 thyroid glands (male-34, female-26) collected during routine dissection from adult cadavers in the anatomy department, B.J.Govt medical college, Pune. Presence or absence of isthmus, its dimentions, and posterior relations with tracheal rings were noted. Absence of isthmus was noted in total 5 cadavers, incidence is 8.33% , 3 in male cadavers ( 8.82%) and 2 in female cadavers (7.69%). Average length, breadth, thickness of isthmus was 16.1 mm, 16.53 mm, 3.24mm respectively. In maximum 13 out of 60 cadavers (21.66%) isthmus was anterior to tracheal rings 1,2,3 , in 10 cases (16.66% ) - tracheal rings 1,2,3,4. About 8 cases (13.33%) anterior to 2nd, 3rd tracheal ring. A wide variation was seen in the position of isthmus, as high as cricoid cartilage to as low as 8th tracheal ring. The size of isthmus was also varying related to only 1st tracheal ring and related to 1st to 8th tracheal rings. From the study it is evident that detail knowledge of the thyroid isthmus anatomy and its variations is necessary for surgeons and physicians to avoid undue complications during tracheostomies and in evaluation of scintigraphy.
REVIEW ARTICLE | Jan. 17, 2019
Current Status of Vilazodone
Mahboobul Hasan Ansari, Suhail Ahmed Azmi, Faisal Shaan
Page no 1-6 |
10.36348/sjm.2019.v04i01.001
Vilazodone is a serotonin transporter (SERT) and a partial agonist of HT1A. It has been approved by food and drug administration of United States (US FDA) for the treatment of major depressive disorder (MDD) in adults. This agent is considered as a new class of drug “serotonin partial agonist and reuptake inhibitor (SPARI)” by the World Health Organization (WHO). The authors planned to review the drug by using the key word of “vilazodone” on different data base and synthesize a working theory regarding the mechanism of selective serotonin reuptake inhibitor (SSRI) mediated serotonergic neurotransmision. The review also focuses on 5-HT1A autoreceptors. Due to its novel mechanism of action, initially it gave hope to the clinicians and researchers as majority of depressive patients are partial responders or treatment resistant to previously available antidepressants. But later research works suggested that the vilazodone is not much different than the drug available in market. Its side effects were found to be lower than other antidepressant but higher than placebo. It can be concluded that more comparative research between vilazodone and other antidepressant is required in making better opinion about this drug
CASE REPORT | Jan. 17, 2019
Adenomatoid Odontogenic Tumor-- Unusual Occurence in Posterior Mandible: A Case Report
Dr. Sameera Shamim Khan, Dr. Abhishek Kumar Tiwari, Dr. Attiuddin Siddiqui, Dr. Pratikshya Ghimire
Page no 1-4 |
10.21276/sjodr.2019.4.1.1
The Adenomatoid Odontogenic Tumor (AOT) represents 3% to 7% of all odontogenic tumors and is generally
considered to be an uncommon tumor which occurs mostly in association with an unerupted maxillary cuspid. Some
investigators consider it as a benign neoplasm, while others categorize it as a hamartomatous malformation due to limited
size and lack of recurrence in most cases. Although AOT was formerly considered to be a variant of ameloblastoma and
was designated as ‘adenoameloblastoma’, its clinical and biologic behaviour indicates that it is a separate entity. This
manuscript describes a rare case of huge Adenomatoid odontogenic tumor occurring in the posterior mandible of a 20
year old male patient.
REVIEW ARTICLE | Jan. 17, 2019
Evidence-Based Approach to Cope with Dental Anxiety and Fear amongst Children, Especially Those with Disabilities through Sensory Adaptive Dental Environment
Fahad Alqabba, Ammar A Siddiqui, Freah Alshammary, Junaid Amin, Nasser Alateeq, Hassaan Anwer Rathore
Page no 5-7 |
10.21276/sjodr.2019.4.1.2
To provide satisfactory dental treatment in almost any child is not less than a challenge. Children with disabilities require
more attention and care to achieve the desired outcome. To enhance the efficiency of dental treatment, measures are
needed to be taken to minimize and ideally eliminate dental anxiety and/or fear among children. To the best of our
knowledge, it is very evident in the available literature that sensory adaptive environment facilitates a great deal in
decreasing dental anxiety, and enhances child cooperation towards treatment. Conversely, in context of Saudi Arabia, we
noticed that in general population almost no one knows about it, as per our experience even majority of dentists were
unfamiliar about sensory adaptation environment in the dental setting. Keeping an eye on severe difficulties in managing
a child with disability, and evident efficiency of sensory adaption environment in reducing anxiety we recommend its use
in government dental hospitals and clinics.
ORIGINAL RESEARCH ARTICLE | Jan. 17, 2019
Fibrin Glue Maintain Limbal Mesenchymal Stem Cells Survival: A Novel Cell Based Therapy Strategy for Modulating Wound Healing After Trabeculectomy
Evelyn Komaratih, Gatut Suhendro, Eddyanto, Purwati, Cita RS Prakoeswa, Yuyun Rindiastuti, Erik Hendrianto, Helen Susilowati, Fedik A. Rantam
Page no 11-17 |
10.21276/sjbr.2019.4.1.3
Aim: To investigate the potential capacity of limbal mesenchymal stem cells (MSCs) incorporated in fibrin glue as cell
delivery system in modulating wound healing after trabeculectomy. Methods: Limbal MSCs were obtained from rabbit
corneoscleral tissue. MSCs adhesion on fibrin glue derived from the mixture of fibrinogen and thrombin in concentration
1:1 and 1: 0.5 were observed 2 hours after cells seeding. Cell proliferation was assayed by modified tetrazolium method
(MTT assay) on day 3. Cells adhesion and viability were analyzed using independent t test (SPSS 19 version).
Preliminary study in animal model was conducted in 6 rabbit eyes to observe the role of fibrin glue as cell delivery
system. MSCs were labelled using PKH26 prior to subconjunctival transplantation following common trabeculectomy
procedure on rabbit eyes. Two eyes were enucleated on day 7, 14, and 21 to obtain conjunctival tissue of trabeculectomy
site. Frozen sectioned specimen of conjunctival tissue was observed under fluorescence microscope to analyze cells
engraftment and survival. Results: Isolated cells from corneoscleral tissue showed MSCs as they were positive for
CD73,CD90,CD105, and negative for CD45. There were no significant differences of cells adhesion (p=0.3) and viability
(p=0.2) between fibrin glue composed of fibrinogen:thrombin 1:1 and 1:0.5. Cells engraftment and survival were
observed during experimental periods on day 7,14, and 21. Cells began to migrate on day 21 as the time of fibrin glue
degradation. Combined MSCs and fibrin glue may facilitate wound healing modulation after trabeculectomy. MSCs may
release antifibrosis factors slowly as gradual degradation of fibrin glue. Moreover, fibrin glue properties may promote
cells engraftment and survival. Conclusion: Combination of fibrin glue and MSCs may be an alternative for modulating
wound healing after trabeculectomy
ORIGINAL RESEARCH ARTICLE | Jan. 17, 2019
Demographic factors influencing rural women’s diversification of rural activities for sustaining rural households’ livelihoods in Cameroon- Case study of Bui Division
Nsahlai Loveline Kongla, Ndi Rowland Akoh
Page no 1-9 |
10.21276/sjhss.2019.4.1.1
The diversification of rural activities by rural women in a bid to sustain rural households‟ livelihoods cannot be
undermined. Although the rural woman, through the diversification of rural activities strives to sustain household‟s
livelihood, demographic elements influence her struggle. The objective of this paper is to identify and assess such
demographic aspects affecting the rural woman in Bui Division. In order to attain this set objective, a literature review in
relation to the topic was carried out. This was followed by data collection from the field; it comprised of on-the-spot /
participant observations, interviews and usage of questionnaires. Our respondents were 749 rural women (20 years of age
and above). The results show that though, age is an important factor that influences the choice and how the
diversification of rural activities is undertaken by the rural woman as evident in the field, it is apparent that „age‟ as a
demographic factor does not negatively influence the rural woman‟s diversification of rural activities aim at sustaining
households‟ livelihoods. About 45% of rural women who only had informal education could not effectively sustain their
households‟ livelihoods by diversifying rural activities because they could neither read, write nor understand. Rural
women who are unmarried and divorced negatively influence the diversification of rural activities for sustaining
households‟ livelihoods as compared to married women. It has also been revealed that rural women with „large‟ size
households effectively carry out diversification for sustaining livelihoods than those with „small‟ size households.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Effect of Topical Honey Treatment on the Healing of Wounds Infected With Multidrug Resistant Bacteria
Abdullah A. Altuwairqi, Facharzt
Page no 11-17 |
10.36348/sjmps.2019.v05i01.002
The use of Honey in the medical field as a treatment for various illnesses has been in practice in the Islamic world since the revelation of the Quran and specifically the following verse. "There comes forth from their (bees') bellies, a drink of varying color wherein is healing for mankind" (El-Nahl 16:69). The old Islamic scholars and physicians classified illnesses and medications as cold and hot, and they described using the cold medications to treat the hot illnesses (for example cooling the head of a feverish patient or a swollen bruised hand) and using hot medications to treat cold illnesses (like drinking warm water to treat a cough). And Honey was classified as one of the Hot Medications [15]. Many contemporary studies tried to prove the healing properties of some kinds of Honey; some have claimed antibacterial, antioxidant and even Cell-regeneration properties from Honey [4]. Most of these studies were done in Vitro [10]. The study that I have conducted was done on actual patients who suffered from chronic wounds, they have sustained these wounds during the civil war in Libya, after their injuries there they were transported to several hospitals in Tunisia and Italy and finally in Germany. These deferent transportations and deferent hospital stays have made their bodies and wounds invested with a plethora of multidrug resistance organisms, the dominant being methicillin resistant staph aureus (MRSA). During the first 6 months of their stay in the Isolation ward of the Orthopedic department of the Hospital, they were not under my care, there wound healing had shown no much improvement despite daily dressing with the latest wound dressing available in the market and using daily wound disinfectants and body washing. When I was assigned to those patients, I started treating their wounds with Honey, after their consent and the agreement from my Chef. The Results were astounding, in a couple of weeks their wounds were healed. I have documented the process and here are my Methods and Results.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Study of Pulmonary Function Parameters in Different Body Mass Index (BMI) Groups
Dr. Harish Kumar, Dr. Akshay Berad
Page no 1-3 |
10.21276/sijap.2019.2.1.1
Pulmonary function values are influenced by race, age, sex, height, weight, waist, hip circumference as well as environmental, genetic, socioeconomic parameter. The development of pulmonary function and growth of physical parameters are coexistent. Measurement of lung function is essential for evaluation of physical development of children and adolescents. The present work was undertaken to evaluate pulmonary function in normal healthy school children of age group 13-19 years having different body mass index. The study was conducted over 300 students (13-19 years.), 155 male subjects and 145 female subjects. Pulmonary function parameters FVC, FEV1, FEV1%, FEF25-75%, PEFR, MVV, were measured by medspiror. BMI was calculated of all subjects by measuring height and weight. BMI was classified into various groups. It was found that 262 subjects had low BMI and were underweight, PFT parameters were low in these subjects as compared to subjects having normal BMI. Early identification of risk individuals prior to onset of disease is imperative in our developing country. It is necessary to have a good physical activity and proper nutrition in young individuals to avoid future respiratory problems.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Carbon Emission Disclosure: Analysis of Manufacturing Companies in Indonesia
Febriansyah, Mohamad Adam, Inten Meutia
Page no 8-14 |
10.36348/sjbms.2019.v04i01.002
The purpose of this paper is to obtain empirical evidence about the effect of profitability, the diversity of nationalities of the board of directors, and the environmental committee on the disclosure of carbon emissions in manufacturing companies in Indonesia. To measure the level of disclosure of carbon emissions, a checklist is used which is developed based on the information request sheet provided by the Carbon Disclosure Project (CDP). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016. There are 23 companies that met the criteria. The type of data used in this study is panel data. Data analysis uses the Generalized Least Square (GLS) method using E-views as an analysis tool. The results of the study show that the profitability and diversity of the Foreign Board of Directors do not have a significant effect on the level of Carbon Emission Disclosure. Meanwhile, the environmental committee has a significant effect on Carbon Emission Disclosure
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Prevalence and Changing Trends of Syphilis among Blood Donors in a Tertiary Care Hospital, Hyderabad, India
Sudhir Kumar Vujhini, Kandukuri Mahesh kumar, Murali Krishna Bogi, Shanthi Bonagiri
Page no 5-8 |
10.21276/sjpm.2019.4.1.2
Blood transfusion is a life-saving procedure for millions in current medical and surgical practices. However it also has
the risk of transmitting Transfusion Transmitted Infections (TTIs) like HIV, hepatitis B and C, syphilis, malaria etc. In
India, it is mandatory to test blood units for HIV 1 and 2, hepatitis B, hepatitis C, syphilis and malaria. The whole blood
and component units that are reactive should be discarded. The present study was done retrospectively from January 2016
to December 2018 (a 3 years study) in the Department of Transfusion Medicine and Immunohematology, Nizam’s
institute of Medical Sciences, Hyderabad, Telangana State, India. During these three years the total donors were 55,306.
Voluntary donors were 13.20 % and replacement donors were 86.80 %. A total of 148 donors were reactive for syphilis.
Predominant age range reactive for syphilis was 26-35 years (66.89 %), followed by 36-45 years (19.59 %). 148 (0.27 %)
donors were reactive for Syphilis. Number of replacement donors positive for syphilis were 147 whereas the number of
voluntary donors positive for syphilis were only one. 142 donors were married and 6 were unmarried. All the syphilis
reactive donors were males. 95 donors were from urban areas, whereas 53 were from rural areas. Increasing trend of
syphilis reactivity was observed in our geographical area. Voluntary blood donations are safer than replacement.
Education and public awareness programs would go a long way in suppressing these infections and thereby preventing
TTIs and also wastage of precious blood units.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Effective Integrated Reporting <IR> Practices of the Malaysian Public Companies in the Industrial Products Segment of the Malaysian Stock Exchange
Chin Fook Kheong, Elatrash Munir Juma M
Page no 1-7 |
10.36348/sjbms.2019.v04i01.001
Introduction: Sustainability issues and initiatives are gaining emphasis to address shareholder interests and attract investment. Malaysian public listed companies (PLCs) are encouraged to adopt Integrated Reporting <IR> framework for disclosing both financial and non-financial information in their annual reports. This paper presents the findings of research on the adoption of <IR> by Malaysian PLCs. Methodology: Data was collected from 213 PLCs for the period 2010 – 2016. Based on the literature, a conceptual model was developed and tested by four hypotheses on the relationship between financial performance, strategy disclosure, governance disclosure, performance disclosure and prospects disclosure. The data was analyzed by descriptive statistics and multiple regression analysis. Results: The results indicated that the firms’ prospects (future outlook) disclosure and organizational strategy disclosure make significant contributions to the average market value of the firms. Therefore, it is important for the firms have the competences to effectively engage in the <IR> using the <IR> framework. Conclusion and Recommendations: It is recommended that the Malaysian authorities should make the <IR> mandatory and provide training on <IR>. Malaysian PLCs should provide periodic integrated reports, comply with environmentally friendly standards and implement sustainability practices to fully participate in global supply chains
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
The Perception of Budgetary Goal Characteristic, Budget Adequacy and Organizational Commitment toward Regional Government Performance with Internal Control as a Moderator Variable in Musirawas Regency and Lubuk Linggau Municipality Organizational Management
Retno Ulfayatun Hidayah, Azwardi, Tertiarto Wahyudi
Page no 23-29 |
10.21276/sjef.2019.3.1.3
This study aimed to find out the influence of Budgetary Goal Characteristics, Budget Adequacy, Organizational
Commitment and internal control toward the performance of Lubuk Linggau Regency and Municipality Government. In
this study, budgetary goal characteristic was measured using budgetary participation dimension, budget goal clarity,
budgetary feedback, budgetary evaluation and budget goal difficulty. Budget adequacy is measured based on budget
adequacy and information on budget availability. Organizational commitment is measured based on loyalty, pride, value
of acceptance and organization goal. Internal control in this study was measured using environmental control dimension,
risk assessment, control activity, information and communication, and monitoring. This study was conducted by
spreading 190 pieces of questionnaires to echelon 2, 3 and 4 officials in the regional government organization of Lubuk
Linggau regency and municipality. The data were analyzed using SPSS 23 by implementing double linear regression
method and Moderate Regression Analysis (MRA) with the result which showed that in a simultaneous way, the
variables of characteristic, budget goals, budget adequacy, organizational commitment, and internal control had
influenced regional government performance; and in a partial way, internal control moderated the correlation between the
characteristic of budget goals and budget adequacy with regional government performance. The result of this study also
showed that internal control did not moderate the correlation between organizational commitment and the performance of
Lubuk Linggau regency and municipality.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Probabilities of Failures in Construction Works Completion in Governmental Institutions, an Analysis on the Causing Factors
Agus Sunarya Sulaeman, Vissia Dewi Haptari
Page no 28-40 |
10.36348/sjbms.2019.v04i01.005
There are always goods/services procurements each year in governmental institutions, both central and local governments. However, there are often failures in the completion, causing the work progresses slowly, the quality is not well-controlled, the contract is terminated, and some works are even abandoned. The research’s object is the probabilities of failures in construction works in governmental institutions, while the respondents were officers of governmental institutions involved or once involved or understanding participations of all parties involved in the construction works. Their involvements were in each of work stages, starting from preparing procurement, contacting procurement committee, making contract, planning, executing, controlling, and completing the work. Competence of the Commitment Making Official (CMO/PPK), technical skills of the contractors, planners, supervisors, and technical teams were factors considered to be playing a role in the failures. In addition, however, managerial skills of the administrators, natural/non-technical conditions, post of the CMO in the organisation, position issues, and period of work were also researched as the other non-ignorable factors that may cause the failures. The data were collected from questionnaires distributed to some selected respondents from various governmental institutions in some provinces in Indonesia. Furthemore, using probit model method, the data were processed and analysed. According to the results, only managerial skills of the administrator, technical skills of the contractor and supervising consultant, skills of the Procurement Service Unit (PSU/ULP) committee, position and period of work of the construction executing team had influence on the probabilities of failures in the construction works completion, while the other factors did not have any significant influence
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Factor Affecting of Sharia Commercial Bank Profit Sharing Financing Volume Increase in Indonesia
Muhammad Darma Halwi, Mohammad Iqbal Bakry, Triyani, Andi Mattulada Amir, Ridwan, Haerul Anam
Page no 30-37 |
10.21276/sjef.2019.3.1.4
This study aimed to analyze the effect of profit sharing rate, capital adequacy ratio, and third-party funds to financing
volume of profit sharing in sharia commercial bank in Indonesia. Quantitative research with verificative approach. The
samples were eight sharia commercial banks from 11 sharia commercial banks in Indonesia. Data collection was
quarterly financial report (quarter, covering profit sharing, capital adequacy ratio, third-party fund, profit sharing volume)
of sharia commercial bank during 2011-2015 (160 observations) obtained from website of Bank Indonesia. Data analysis
is panel data regression. Profit-sharing rate ranged from 1.28-21.11% with an average of 6.27% during 2011-2015.
Capital adequacy ratio ranged from 11.00 to 63.77% with an average of 23.43%. Third party funds ranged from 167 -
62,112 billion rupiahs with an average of 15,353 billion rupiahs. The volume of profit-sharing financing distributed by
sharia commercial banks in Indonesia ranged from 1 - 23,826 billion to an average of 4.537 billion. The profit sharing
rate had no significant effect on the volume of profit sharing (p = 0.343), while the capital adequacy ratio had a negative
and significant effect on the profit sharing (p = 0.000) volume, while the third party funds had a positive and significant
effect on the profit sharing volume p = 0.000). Factors which affect the volume of financing are the ratio of capital
adequacy and third party funds. A low capital adequacy ratio and high third party funds will have an effect on increasing
the financing volume.