RESEARCH ARTICLE | Nov. 30, 2018
The Influence of the Impementation Government Accounting Standards (Gas) Based on Accurual through the Financial Statement Quality (Survey on the Depok City Work Unit)
Luckman Ibrahim, Hari Setiyawati
Page no Scholars Bulletin, 2018; 4(11):833-842 |
10.21276/sb.2018.4.11.2
The objectives of the study were to find out The Influence of The Implementation Government Accounting Standard based on Accrual through the Financial Report Quality (Survey on the Depok City work unit). Quantitative study was used in constructing the research with the Regional Device Work Unit in Depok City Region as respondent. SPSS 24 was used in analyzing the data. Survey method with collecting questioner was used in constructing the data. The survey was conducted in local government Depok for a month, 28th March 2018 – 28th April 2018. The result of the study and analyzing the data using simple linear regression. Based on the study, it can be concluded that The Implementation of Standard Accounting based on Accrual had a big influence significan the financial report.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Assessment of Jasmonate in Pseudomonas syringae, Induced Brown Spot Disease in Lablab purpureus L. (Sweet)
G. Mahalakshmi, K. Lingakumar
Page no 655-659 |
10.21276/haya.2018.3.11.2
The effect of Pseudomonas syringae on morphological and antioxidant
enzyme of Lablab purpureus L. (Sweet) was studied. Jasmonic acid are important
endogenous chemical signals that play a key role in enhancing plant defense response
Pseudomonas syringae cultures were injected into the stem region of 15 days old
Lablab purpureus seedlings. Manual injection was found to be successful in inducing
brown spot of Pseudomonas syringae. Post treatment of JA given as foliar spray
resulted in enhance in the plant defense response. It was found that the level of
Peroxidase, Polyphenol oxidase, Catalase and SOD was affected to a level of 85%,
35%, 44% and 60% respectively. Post treatment of JA at 0.5 µM, 1 µM, 2 µM and 5
µM each for 3 days resulted in enhanced resistance to brown spot disease. JA caused
alleviation of responses induced by the pathogen in all aspects. Thus, JA treatment
was found out to be considerably beneficial in reducing symptoms protecting the
Lablab against the pathogen.
RESEARCH ARTICLE | Nov. 30, 2018
The Influence of Price on Customer Loyalty in the Retail Industry
Jewel Dela Novixoxo, Paul Fred Kumi, Lucy Anning, Samuel Darko
Page no Scholars Bulletin, 2018; 4(11):860-873 |
10.21276/sb.2018.4.11.5
This study examines the influence of price on Customer Loyalty in the Retail Industry, using Shoprite Accra mall as a case study. The specific objectives are set to identify factors contributing to the attraction of customers to supermarkets, in a bid to determining the factors contributing to repeat visits of customers to supermarkets and to ascertain the influence of price on repeat visits of customers to supermarkets. As methodology, a descriptive research design was adopted. The data was collected from a sample size of 60 respondents with the aid of structured questionnaires. The findings indicate that price is the most essential element that attracts customers to Shoprite. Also customers confirmed that they always buy from Shoprite as a result of lower prices and continue to make repeat purchase for this same reason. The findings further revealed TV advertisement as the major type of advertisement that most influences customer’s buying behavior and that the major element they look out for in advertisement is price. From the findings, majority strongly agreed that price influences their decision to make repeat purchase and made it clear that Shoprite offers comparatively cheaper prices than competitors because their prices are not higher than what customers expect to pay. However, the findings indicated that location, branding and product line of Shoprite need improvement. The study recommends among others that management of Shoprite should not set prices without knowledge of market changes and differences between market segments. Also management should consider the role of price in consumer perceptions of products/ service quality and image. Furthermore, pricing objectives must be consistent with overall communication objectives of the firm as they relate to products/ services and their prices.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
On the Possible Role of Colletotrichum lindemuthianum Induced Anthracnose Disease in Gossypium hirsutum L Seedlings
R. Kuralarasi, M.Gayathri, K. Lingakumar
Page no 660-665 |
10.21276/haya.2018.3.11.3
Anthracnose is a major and most common fungal disease of different
angiospermic plants throughout the world. In the present study Colletotrichum
lindemuthianum (COL) culture obtained from MTCC, Chandigarh were subcultured in
PCA medium and the broth was inoculated into healthy 45-d-old cotton seedlings.
RESEARCH ARTICLE | Nov. 30, 2018
Analysis of the Teaching-Learning Process of the Molecular Mechanics Concepts at the University Level in D R Congo
Laurent N Gaza, Dominique M Ndandula, Dieudonné L. K-M Tambwe, Jean-Pierre B. Ikolongo, Judex Divioka, Pius T. Mpiana
Page no Scholars Bulletin, 2018; 4(11):851-859 |
10.21276/sb.2018.4.11.4
This work is achieved within the framework of research into didactic of chemistry. It highlights the impact of the teaching of chemistry, as it is currently practiced over the performance of the students at the university in DR Congo. Two Congolese universities were chosen: the "Université Pédagogique Nationale" (UPN) and the "Université de Kinshasa" (UNIKIN). The teaching-learning approach is considered as an experimental method with three independent variables namely modeling, the conceptualization and the theorization. The observations made one the process of teaching-training show that the student is not in the center of the process. The results of the test which followed these observations show that both modeling and the theorization are the most influential factors on the process of teaching-training in the two universities, while the conceptualization is an influential Factor only at UPN. The success frequencies are of 59.7% at UPN and 63.9 % at UNIKIN for students of the both universities, who are able to identify the symbolic level while responding the test. It is however a representing level of concepts, the one of creation of lower taxonomic level concepts of Bloom. Students then succeed more when recognition and understanding questions are given to them. The students’ success frequencies that are able to identify the macroscopic and microscopic while answering questions are of 5.6 % at UPN and 11.3 % at UNIKIN. It can be concluded that the macroscopic, microscopic and symbolic levels of knowledge in Chemistry are not reached by the UPN’s and UNIKIN’s students while learning notions of molecular mechanics. The teaching of molecular mechanics notions as applied nowadays at the higher education level does not facilitate the learning and the deep understanding in Chemistry.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Changes in Some Enzymatic Activities in Different Tuber Parts of Dioscorea alata During Post-Harvest Storage
Kouakou Martin Djè, Djakalia Bouatene, Krou Philippe Eba, Soumaïla Dabonné
Page no 666-673 |
10.21276/haya.2018.3.11.4
In this study, changes in some enzymatic activities in different tuber parts of
"Florido" and "Bètè-bètè" cultivars belonging to Dioscorea alata species were
investigated during post-harvest storage. Indeed, the studied enzymatic activities were
those of acid phosphatase and pNP-glycosidases (α-glucosidase, α-fucosidase, α-
galactosidase, β-glucosidase and β-galactosidase, α-mannosidase) and
polysaccharidases (amylase, cellulase and inulinase). The results showed that the
different tuber parts of both cultivars contained acid phosphatase and α-mannosidase
activities. Besides, "Bètè-bètè" cultivar also possessed α-galactosidase. As for the
polysaccharidases activities, the different parts of both cultivars had amylase and
cellulase activities. Otherwise, the detected acid phosphatase, α-mannosidase and α-
galactosidase activities in yam tuber part decreased with the storage time while the
amylase and cellulase activities increased with the storage time. The enzymatic
activities were found to be high in the distal tuber part for both cultivars. This work
revealed that both cultivars didn’t contain α-glucosidase, α-fucosidase, α-galactosidase,
β-glucosidase, β-galactosidase and inulinase activities. Our results could constitute an
attractive biochemistry in the understanding of yams physiology during post-harvest
storage.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
A Study of Inter - Tendinous (Juncturae Tendinum) Connections between the Four Tendons of Extensor Digitorum Communis (EDC)
Dr. Shishirkumar, Dr. Shivarama CH
Page no 97-100 |
10.36348/sijap
Extensor digitorum communis arises from the lateral epicondyle of the humerus
by the common extensor tendon, the adjacent intermuscular septa and the antebrachial
fascia. It divides distally into four tendons, this tendons pass in a common synovial sheath
with the tendon of extensor indicis, through a tunnel under the extensor retinaculum. The
tendons run over the dorsum of the hand, one to each finger. The tendon to the index
finger is accompanied by extensor indicis, which lies ulnar (medial) to it. On the dorsum
of the hand, adjacent tendons are bonded by three variable intertendinous connections
(juncturae tendinum), which are inclined distally and radially. The digital attachments
enter a fibrous expansion on the dorsum of the proximal phalanges to which lumbrical,
interosseous and digital extensor tendons all attached. This study puts in a sincere effort to
study the intertendinous connections (juncturae tendinum) between the four tendons of
Extensor digitorum communis. 80 upper limb specimens of human cadaver were used to
study the type of intertendinous connections or juncturae tendinum (JT) between the four
tendons of Extensor digitorum communis which are seen in 2nd, 3rd and 4thintermetacarpal
spaces. The special findings are photographed; all the findings are tabulated and analyzed
statistically. Statistically the differences between the right and left hand for the above
mentioned tendons and juncturae tendinum were insignificant (p value >0.05). Type 1 JT
is most common in 2nd IMS, Type 2 is common in 3rd IMS and Type 3r and Type 3y are
found in 4th IMS.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Assessment of the Levels of Fasting Blood Sugar, Hemoglobin, Proteinuria and Blood Pressure in Pregnant Women in Nnewi, Anambra State, Southeast Nigeria
Ezeugwunne IP, Ogbodo EC, Aghara OA, Odumodu IO, Analike RA, Onuora IJ, Obi-Ezeani CN, Amah AK, Onyegbule OA, Oguaka VN
Page no 169-174 |
10.21276/sjbr.2018.3.6.1
Pregnancy is characterized by a great number of metabolic physiological
changes. The present study was designed to assess the levels of fasting blood sugar
(FBS), hemoglobin (Hb), proteinuria, systolic blood pressure (SBP) and diastolic blood
pressure (DBP) in pregnant women in Nnewi, Anambra State, Nigeria. A total of 100
participants aged between 18 and 36 (22.5±3.5) years were randomly recruited for the
study. The participants were grouped as follows: 50 pregnant women and 50 non
pregnant women. Thereafter, 5mls each of blood samples were collected from the
participants into fluoride oxalate and EDTA containers for the determination of fasting
blood sugar and hemoglobin levels respectively using standard method. Urine samples
were also collected for urinalysis while the SBP and DBP of the subjects was measured
using sphygmomanometer. The result showed that the mean FBS level was significantly
lower in pregnant women compared to the control group (p<0.05), while proteinuria,
SBP, and DBP were significantly higher in pregnant women than in control (p<0.05)
respectively. However, the mean Hb level were similar between both groups (p>0.05).
Also, FBS level was significantly lower while proteinuria, SBP and DBP were
significantly higher in pregnant women with 6months of pregnancy than those with
5months of pregnancy respectively (p<0.05). Therefore, the implication of this finding is
that the pregnant women had neither gestational diabetes mellitus nor anemia rather preeclampsia was predominant among the study population.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Variations in the Branching Pattern of Renal Arteries and its Clinical Significance
Dr. Geetha GN, Dr. Sunitha Narayanan, Dr. Jaijesh, Dr. Shishirkumar
Page no 101-104 |
10.36348/sijap
A single renal artery to each kidney is present approximately 70% of
individuals. The arteries vary in their level of origin and in their calibre, obliquity and in
their precise relations. Near the renal hilum, each artery divides into anterior and posterior
divisions and these divide into segmental arteries supplying the renal vascular segments.
The materials were 35 formalin fixed cadavers irrespective of the sex which were used for
the routine dissection of the undergraduate students in the Department of Anatomy. Single
renal artery was observed in 71.42% originating from abdominal aorta. Accessory renal
arteries were seen in 27.14% originating from abdominal aorta. Extrahilar branches arising
from renal arteries were observed in 27.15% 0f the specimens studied. The knowledge of
the possible variations of renal arteries is necessary during renal transplantation surgeries,
urological procedures and angiography of the renal arteries.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Local Development in Cameroon: Comparative Analysis of the Development Committees of the Bangang Chieftaincy (West) and the Township of Meskine (Far North)
Léonnie Dezeu Tchinda, Natali Kossoumna Liba’a
Page no 1293-1302 |
10.21276/sjhss.2018.3.11.6
The rural milieu of Cameroon is lagging in development infrastructures.
Local stake holders via local development committees invest in those areas to uplift
the living standards of the populations. It is against this backdrop that this paper aims
at making a comparative analysis of the actions of development committees in the
Bangang Chientaincy (Bamboutos) since 1977 and in the township of Meskine
(Diamare) since 1993, in order to evaluate the level of participation of local stake
holders in the development of their land. Primary and secondary data have enabled us
to analyze the actions of the development committee of Bangang (including its three
subcommittees) with those of the Meskine central committee (including one
subcommittee). The evaluation results situate respectively in Bangang and Meskine at
68% against 64% the rate of public actions accomplished by the committees, at 28%
against 35% the rate of social actions, and at 4% against 1% the rate of economic
actions.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
A Clinical Study of Chronic Heart Failure in a Tertiary Care Hospital of Telangana
Ranjith Kumar Polusani, Srikanth
Page no 632-636 |
10.36348/sjm.2018.v03i11.003
Heart failure is the end stage of all diseases of the heart and is a major morbidity and mortality. Unfortunately, heart failure may be difficult to diagnose clinically, as many features of the condition are nonspecific. The overall incidence is likely to increase in the future because of both an aging population and therapeutic advances in the management of acute myocardial infarction leading to improved survival in patients with impaired cardiac function. Aim: the various clinical manifestations of Chronic Heart Failure and to identify the major etiological and risk factors of Chronic Heart Failure. Methods: This study was conducted in the Department of General Medicine and Cardiology, Prathima Institute of Medical Sciences, Naganoor, Karimnagar. Institutional Ethical committee Permission was obtained for the study. A total of 50 patients with symptoms of heart failure were included in the study. All patients selected were subjected to detailed history, clinical examination and investigations. Complete Hemogram, Serum electrolytes - Sodium, Potassium, Calcium, and Magnesium, Blood glucose levels, Renal function tests, Chest X-Ray, ECG, 2D ECHO, Serum fasting lipid profile, BUN, serum uric acid, Liver function tests, and complete urine analysis. Results: The most common sign on examination was pulmonary rales in 34(68%). Next was S3on auscultation in 31patients (62%), B/L ankle edema was noticed in 29 patients (58%), raised JVP in 24 (48%), tachycardia HR >120 bpm was noticed in 16 (32%), tachypnea RR >30 was seen in 19 patients (38%). Diabetes was noticed in 9 patients, five of them had and two were having previous h/o of IHD. Broad QRS complexes >120 msec was noticed in 12 patients (24%) had complete LBBB with very broad QRS complexes >140 msec. ...
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Knowledge and Practice of Undergraduate Dental Students and Interns toward Preventive Dentistry in Qassim University
Dr. Mohammed Hamed Al Husayni, Dr. Sultan Saleh Al Saif, Dr. Zeyad Alsughier, Dr. Tarek Mohammed Halwa
Page no 350-358 |
10.21276/sjodr.2018.3.11.1
To investigate knowledge and practices towards preventive dentistry among
undergraduate dental students and interns in Qassim university. 1. To assess the level
of knowledge of preventive measures in dentistry among undergraduate dental
students and interns in Qassim university. 2. To evaluate the practices of
undergraduate dental students and interns in Qassim university in preventive dentistry.
A ninety seven participants were involved in this study 28 third year students, 25
fourth year students, 24 fifth year students and 19 dental interns. The questionnaire
was adopted from previous similar studies carried out in Nairobi dentists and Iranian
dentists. Conclusions Based on the findings of this study, the following was
concluded: 1. Undergraduate students and dental interns in Qassim University had vast
knowledge towards preventive dentistry. 2. Undergraduate students and dental interns
in Qassim University carried out most of the practices involved in preventive dentistry.
REVIEW ARTICLE | Nov. 30, 2018
Optimization of Transformer Production Cost Using Mixed Integer Linear Programming
Isnen Ristumadin dan Niken Sulistyowati
Page no 1206-1216 |
10.36348/sjbms.2018.v03i11.003
This study aims to determine the amount of transformer production, availability of labor, inventory of finished products, normal working hours and optimal overtime so as to obtain minimal production costs and increase company profits. The method used in this study is to use Aggregate Planning by optimizing mixed integer linear programming. The data used is the secondary data of the company, then developed with mathematical models and processing data using the help of LINDO 6.1 software. The results of the study are as follows: 1.) The optimal number of production at (normal working hours and overtime) is 141 units of product, 2.) The optimal number of workers is that there are 173 employees or companies do not need to increase or decrease the number of employees, 3.) The optimal number of finished product inventories is 69 units. 4.) The need for normal working hours and optimal overtime decreases from 201,541 to 193,755 people working hours or decreases by 4%, 5.) Optimization of minimizing transformer production costs is 4.6% or Rp. 57,661,862,889, - from Rp. 1,249,002,284,528, - to Rp 1,191,340,421,639, -.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Contributions of Physical Facilities on Effective Management of Public Secondary Schools in Uriri Sub-County, Migori County, Kenya
Otieno Omolo H., M.Ed, Dr. Deya D. Okinyi.
Page no 507-512 |
10.36348/jaep
The purpose of this study was to examine the contributions of physical
facilities on effective management of public secondary schools in Uriri Sub-county,
Migori County, Kenya. The research question was; How does thephysical
facilitiescontribute to the management of public secondary schoolsin Uriri Sub-County,
Migori County, Kenya? The study employed survey design. The study population
included all head teachers, all PA chairpersons and all BOM members in the 18 public
secondary schools. Purposive sampling was employed in the study. The sample
therefore comprised of 18 principals, 18 PA chairpersons and 64 BOM members. Data
was collected by use of questionnaires and interview guide. Four of the schools outside
the study area was used in piloting the study to act as pre-test to the instruments of data
collection to ensure their reliability. Face validity of the instruments was determined by
three experts in the department of Educational Leadership and Policy Studies, Rongo
University Collegeand the impressions on the instruments improved based on the
supervisors‟ advice before using them for data collection. Quantitative data was
analyzed by use of descriptive statistics in form of frequency counts, percentages.
Statistical Package for Social Science (SPSS) software was used for data analysis.
Findings revealed that there was a problem in cooperation among the members caused
by lack of team work and financial knowledge which was 51 (85.0%). It was
recommended that the BOM members should be involved in regular financial training
and budgeting.
REVIEW ARTICLE | Nov. 30, 2018
An Overview of Female Entrepreneurs in Indian MSME Sector
Saud Ilahi
Page no 1269-1273 |
10.36348/sjbms.2018.v03i11.010
Micro, Small and Medium Enterprises (MSME) sector plays a significant role in fostering entrepreneurial talent and distribution of income & wealth at grassroots level. It contributes immensely in manufacturing output, exports, generation of employment and gross domestic product. The contribution of female entrepreneurs cannot be ignored in this sector, especially in rural areas where they have strengthen the rural economy by generating employment in micro enterprises. But the growth of the female entrepreneurship has been slow owing to social attitudinal and practical problems. This paper focuses on the status of female entrepreneurs in regard to analysis of the findings of the NSS 73rd Round of NSSO, related to female entrepreneurs. It examines the obstacles of women entrepreneurs and the initiatives taken for the growth and development of women entrepreneurship. Finally suggestions have been specified for obliterating the hindrances and creating better environment for nurturing female entrepreneurship.