ORIGINAL RESEARCH ARTICLE | June 30, 2018
Research Strides in Manuscriptology for Ayurveda
Mallika K J, Sriharsha K V
Page no 9-13 |
10.36348/sijtcm
Ayurveda being a science learnt, practiced and taught over generations is a
discipline codified through centuries in written documents called manuscripts.
Manuscripts on medicine ranges between 20,000–1,00,000 in number. A mere 2% of
the available material from manuscripts is in printed form. Several treatment
priniciples methods and medical formulations are yet to be discovered from the
manuscripts for the present day needs. Therefore, a scientific protocol of research
methodology for accessing and exploring this knowledge treasure is of immediate
necessity. This article provides an alleyway towards the methodology in Medical
Manuscriptology to be adopted by a scholar who intends to take up research in
Ayurveda manuscripts.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Controlling Dose May Be an Alternative and Effective Way in Citrinin Safety: A Review Emphasized on Neuropharmacological Effects
Muhammad Torequl Islam
Page no 32-34 |
10.36348/sijtcm
Citrinin (CIT), a toxin first isolated from Penicillium citrinum, is known
for its cytotoxic and nephrotoxic properties. To date, CIT has been identified in
various species of Penicillium and several species of Aspergillus Toxic and protective
effects of citrinin may be due to its dose relevant. More experimental setup is required
to understand the fact clearly.
RESEARCH ARTICLE | June 30, 2018
Capitalism’s Challenges to Financial Ethics: The Subprime Lending Crisis
Donovan A. McFarlane
Page no 101-107 |
10.36348/sjef
The goal of this paper is to provide sound rationale for increase ethical
financial training and overview in the financial services industry by explaining the current
ethical status of the financial services industry and cite examples of financial
malpractices, unethical financial practices, financial corruption and other practices that
reflect poor financial choices by corporations and financial services personnel ranging
from banks, mortgage lenders, to financial agents. There are several objectives
underpinning this research. These include: (1) describing the state of financial ethics in
Corporate America and across the globe, (2) identifying several financial scandals and/or
practices as examples that highlight the lack of ethics in the financial services industry,
(3) identifying and describing current efforts to ensure financial ethics ranging from
private and governmental administrative agency policies and rules to efforts by other
institutions including business colleges to teach ethics, (4) communicating the
effectiveness of existing measures designed to ensure financial ethics and evaluating these
measures on the basis of success and failure, and (5) making recommendations in the
forms of programs, practices, or initiatives to increase financial ethics across the board.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Does Regional Financial Information System Have an Impact on the Quality of Financial Statement?
Dedi Hadian
Page no 688-691 |
10.21276/sjbms.2018.3.6.10
The purpose of this study is to determine the impact of regional financial
information systems on the quality of financial statements. The object of the research
is 53 users of local government financial information system. This research uses the
exploratory method with survey approach. Moreover, the data analysis method of this
study is Structural Equation Modelling. The result shows that there is an influence of
regional financial information system on the quality of local government financial
statements. Therefore, the local government must increase the usage of regional
financial information systems to produce qualified financial reports.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Sustainable Natural Lightweight Concrete by Blending Locally Available Waste Materials
A. Anandraj, S. Vijayabaskaran
Page no 432-436 |
10.21276/sjeat.2018.3.6.10
Lightweight concrete provides numerous benefits compared to conventional
concrete, like reduction in dead load and operating costs. One of the prime methods of
producing structural lightweight concrete is the utilization of lightweight aggregates.
The relevance of waste substances as cement alternate or aggregates in concrete can
help a solution in order to reduce negative influences of the concrete industry. One of
the agricultural solid wastes derived from the industry of coconut is coconut shell (CS)
which processes about 40% lower weight compared to normal weight aggregates. The
paper reveals an investigation on the coconut shell as coarse aggregate as well as class F
fly ash and sugarcane bagasse ash as complementary cementitious material to produce
more environmentally adorable lightweight concrete. Based on the research outcome,
the eco friendly structural lightweight aggregate concrete has the ability to be prepared
by combining three kinds of waste substances: coconut shell as coarse aggregate and
blended Class –F flyash and sugarcane bagasse ash (SCBA) as a substitution for cement
(by mass) up to 60%. The process of replacing the cement by blended Class –F flyash
and sugarcane bagasse ash leads to density reduction.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Livability and Urban Quality of the Souq Waqif in Doha (State of Qatar)
Heba O. Tannous, Raffaello Furlan
Page no 368-387 |
10.21276/sjeat.2018.3.6.5
Doha, the capital city of the State of Qatar, has undergone rapid economic
growth and urbanization over the past 20 years. In contrast with developed countries,
where sustainable development has been implemented on a neighborhood scale,
sustainable planning research has still been concentrated at the national level and less on
the neighborhood level in the State of Qatar. Achieving the development of healthy cities
without green and sustainable neighborhoods within them is challenging. The dynamism,
livability and diversity of cities rely upon the cohesion of its neighborhoods as they make
up the urban fabric from which enduring settlements are formed. Moreover, walkability
and connectivity have been identified as two of the central aspects for enhancing
neighborhood livability. However, the introduction of the car has transformed traditional
pedestrianized street patterns into a car-dominant street network, with traditional walking
Souqs replaced by destination-based strip-shopping. This study aims to examine the
extent to which the heritage neighborhood site of the Souq Waqif in Doha is livable and
what further implementations can be employed to increase its social sustainability
(livability).
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Smart Home Energy Management System Using Least Square Regression Analysis
Shiru Mohammed Abdullahi, Kolo Jonathan Gana, Simon, Apeh, Ajao Lukman Adewale, Agajo James, Nuhu Bello K
Page no 357-367 |
10.21276/sjeat.2018.3.6.4
Smart home is a residence with several electrical and electronic appliances that
are capable of communicating with each other and can be controlled remotely from any
room in the home or from any location in the world. Easy control of home
appliances/devices and energy management has been the main goal that leads to the
invention of smart homes. However, most of the systems developed for these homes are
either complex or could not manage energy wastage efficiently which incurring more
electricity bills cost. In this work, an intelligent home energy management system that is
based on Least Square Regression (LSR) analysis is presented. The system is trained
based on the historical data of occupant’s interaction with the appliances over a period of
time. It monitors and computes the power consumption of home user over a period of
time. This system takes decision and controlled the output using LSR based on what it
learnt by alerting the home user on condition of accept or reject response through
Android GUI Apps. The system performance evaluation based on the frequency
prediction which is given as 0.77 RMSE, the activation time prediction is given as 127.89
seconds RMSE which is slightly above 2 minutes with a regression coefficient of
(R=0.999988). The RMSE of 257.90 seconds for activation of duration prediction with
regression coefficient analysis of (R= 0.989071).
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Prediction and Appraisal of solar radiations and its Intensity in South East Geopolitical Region, Nigeria
Ogunoh Arinze Victor, Digitemie, Innocent Eteli, Aguh Patrick Sunday
Page no 388-401 |
10.21276/sjeat.2018.3.6.6
This research work is shows the variability of solar parameters. The
parameters that are solar radiation, sun intensity and temperature were optimized and
predicted in other to investigate its influence in Permanent site of Federal Polytechnic,
Oko, Anambra State, South Eastern part of Nigeria. The research was conducted for the
period of five days, 6:00am to 6:00pm daily on 6th to 10th December, 2017. Measuring the
intensity of solar radiation is one of the directions used at investigation of solar power
and necessary for the implementation of photovoltaic systems in a particular geographical
'area. Instrument used for measuring the solar radiation is solarimeter which is based on
the thermal or photovoltaic principles. The device harness two main components for
measuring solar radiation, namely- direct radiation and diffuse radiation, with sensors
based on the photovoltaic principles. The research tends to optimize and to develop the
intended sun intensity and solar radiation principles and properties of the environs. From
the optimization results, the maximum sun intensity of the geographical area is 957.620
w/m2 while the minimum sun intensity of the area is 2 w/m2. However, the maximum
temperature of the geographical area is 39.4˚С while the minimum temperature of the
geographical area is 18.8˚С. The average sun intensity of the case study is 356.644w/m2.
The optimization technic employed will ensure the efficiency of solar radiation, sun
intensity and temperature variability of the geographical area in study as a key to climatic
issues and solar systems manufacturing.
REVIEW ARTICLE | June 30, 2018
Redeeming Financial Crimes in the Cameroon Public Service: The Etiquettes of the Southern/West Cameroon Model
Confidence Chia Ngam
Page no 760-772 |
10.21276/sjhss.2018.3.6.10
The Cameroon Public service is a blend of the moral and cultural values that
were inherited in British and French systems of administration along with the desire
put in by the different administering authorities to cope with the demands of time.
Unfortunately, this blend even in the era of modern technology with improved tools of
communication has not completely destroyed the ligaments of financial crimes and
scandals that have encumbered this department. Going by reachable evidences, in the
heat of economic crises that warranted the introduction of broad based structural
adjustment Programmes, Cameroon ranked twice as most corrupt country in the world.
Again, most of the top officials (ministers and directors) that have served the different
departments of the public service have been judged and sentenced for differential
durations in prisons due to financial crimes.The questions that beg for convincing
answers are; why is the Cameroon public service department still bedevilled by
financial crimes inspite of the measures put in place to assure transparency? What are
these crimes and what is their impact on national and international dealings? From
primary and secondary sources complimented with statistical and oral interviews, this
paper argues that the near absence of blueprint etiquettes along with administrative
lapses is at the root of these financial crimes. It uses the way accountability was assured
in the management of Southern/West Cameroon budget as model to argue that; with a
determined will churned from endearing etiquettes, the financial crimes alive in the
Cameroon public service can be reduce to the barest minimum or at best, eliminated. It
posits that in an era of modern technology, moral etiquettes that express themselves in
an astute art of private and public righteousness of financial management is required of
state authorities. By so doing, it makes a claim which is not only valid for Cameroon
but also for every state and institution suffocating under the spell of financial crimes
that, much can be redeemed using the model provided.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Analysis of Before and After the Formation of Waste Bank on Elementary Student Performance in West Jakarta
Helsinawati
Page no 94-100 |
10.36348/sjef
This study aims to analyze the differences before and after the formation of
waste banks in students, while the long-term goal is reporting and business strategy of
Waste Bank at school (including a simple model of financial statement). The method
used in this study is method of comparison with different test. The assessment of
student performance between before and after the established of waste bank there is
significant difference in the assessment of student performance at elementary school.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Comparative Study of the Role of Tax Audit and Tax Investigations in Developed and Developing Countries (Emphasis on Nigeria and United Kingdom)
Joseph Fineboy Ikechi, Omonu Obioma M, Ngaonye Luke Onyemauche
Page no 108-115 |
10.36348/sjef
This paper assesses the comparative study of the role of tax audit and tax
investigations in developed and developing countries (emphasis on Nigeria and United
Kingdom). The two research questions that guided the research include; to what extent
does effective tax audit and investigation curb incidents of tax evasion in developed
countries?; to what extent does effective tax audit and investigation in developed
countries enhance their tax revenue generation?. For developing countries, Nigeria as a
case study, the methodology employed for data collection is only primary source, which
involved the use of questionnaires, in which 48 questionnaire were administered to the
members of staff Port Harcourt branch of Federal Inland Revenue Services (FIRS) and all
the questionnaire were returned. Conversely, for developed countries, a critical look was
given to published journals and some published information on databases that have
confirmed that tax evasion occurs less often in UK owing to effective tax audit and
investigation. Such journals have equally confirmed that one of the reasons for increase in
revenue derivable from tax is as a result of effective tax audit and investigation as well as
reliable tax laws. A Simple random sampling technique was adopted in distributing 48
copies of questionnaire, which were returned. Presentation and analysis of primary and
secondary data collected with questionnaire were done using table, charts and simple
percentages. It was established that effective and efficient tax and investigation has not
been optimally put in place in developing countries hence the rampant incidents of tax
evasion and low revenue generated through tax administration systems in such countries.
On the other hand, in developed countries such as UK, tax audit and investigation is
effective and efficient and for that reason, higher revenue is generated and less incidents
of tax evasion. The study therefore concludes that for increased revenue generation and
prevention of tax evasion, reliable, efficient and effective tax audit and investigation
should be put in place in both developing and developed economies. It is the
recommendation of the study that developing countries urgently embrace functional audit
and investigation exercises to increase their revenue base through taxation and prevent
uncontrollable loss of revenue through tax evasion while developed countries should
maintain and strengthen their tax audit and investigation activities for a sustained optimal
performance.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Value Chain Analysis of Sesame Varieties in Some Selected Areas of Bangladesh
R. Sultana, R. Haque, M. H Rahman, M J Alam
Page no 116-121 |
10.36348/sjef
The study aimed to examine value chain of sesame varieties in some areas of
Bangladesh. The specific objectives were i) to estimate the cost and return of Binatil-1and
Binatil-2, ii) To identify the value chain of Binatil-1 and Binatil-2 iii) To determine the
constraints of Binatil-1 and Binatil-2 cultivation; and iv) to suggest recommendations for
policy guidelines. Both primary and secondary data were used for this study. Descriptive
statistics analysis using average, percentage, ratio, etc. and value chain analysis were done
in this study. The average cost of production of Binatil is BDT. 30341.08 per hectare and
yield is 1.23 t ha-1; which indicates to a production cost of BDT 24.81/kg. The average
human labour cost was BDT 19803.83 per hectare; fertilizer cost was BDT. 3990.84 and
land preparation cost was BDT 3164.84 per hectare. The cost of human labour, fertilizer
and land preparation are the major cost items of Binatil production. The average price for
Binatil 1& Binatil 2 was BDT 38 and net return was BDT 16306.42. In case of Binatil-1,
producer share was 65 percent for value chain-I and 55 percent for value chain-II and it
was 63 and 56 percent respectively for Binatil-2.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Evaluation of Nutritional Status of Emaswati Adolescent Swimmers
Dube Adiele, Gundani D. Patrick Morgan, Lunga M. Carolyne, Satish Rastogi
Page no 24-30 |
10.36348/jaspe.2018
Abstract: This study aims at examining the dietary intake status of adolescent swimmers. It also compares nutrient intake against the recommended dietary allowances and its associated implications on athlete’s health. A total of 65 subjects aged between 11 to 18 years was purposively selected; 35 swimmers and 30 non-swimmers. A structured Food Frequency Questionnaire was used to collect data. Correlations between continuous variables, association between BMI of swimmers and non-swimmers were calculated using ANOVA. The χ² test was used to compare the nutrient intake with the RDA of control and experimental group. Swimmers were taller, heavier and had higher waist hip ratio to a non-swimmers. The experimental and control groups reported a significant BMI and MAC. Females in two groups consumed meat protein than their male counterparts despite that the groups had many non-vegans. Although not statistically significant, men's consumption of food stuffs was higher than women; with χ² reflecting 3.4897 and 6.4371 respectively at 5%. Comparing MAR and NAR from swimmers and non-swimmers, nutritional intake in both swimmers and swimmers were seen to be inadequate in calcium (93%; 97%), riboflavin (91.7%; 92.6%), zinc (71%; 78.5%), and absorbic acid (94.2%; 95.7%) whereas intake of iron (0.4%; 1.1%) and protein (8.3%; 12.2%) was found adequate except for few swimmers. The means for groups were 0.71 and 0.75 respectively indicating that one or more nutrients were lower than the RDA. Despite that most energy intakes from the subjects were higher than RDA, mean of male and female swimmers on total fibre and fat were below the recommended daily allowances though significantly statistical at 5% level as 2.2645 and 2.1732 respectively. Adolescents showed that they were not consuming less water compared to other drinks of water even after training sessions. A healthy diet throughout is important to provide nutrients that support optimal physical growth and cognitive development.
CASE REPORT | June 30, 2018
Gorlin Cyst or a Benign Odontogenic Tumor: A Diagnostic and Treatment Dialemma
Dr. Mudit Agarwal, Dr. R Muthunagai, Dr. K. Sankar, Dr. N. J. Eswari
Page no 198-202 |
10.21276/sjodr.2018.3.6.2
The Calcifying Odontogenic Cyst (COC) represents a heterogeneous group of
lesions that exhibits a variety of clinicopathologic and behavioural features. Therefore a
proper categorization of the cases is needed for better understanding of each variant.
Ameloblastoma is one of the well-known odontogenic tumours that could be associated
with Calcifying Odontogenic Cyst. Very few cases of Ameloblastomatous calcifying
odontogenic cyst have been reported in the literature. In this report we present a case of
ameloblastomatous transformation of calcifying odndontogenic cyst.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Effect of Waterlogging and Submergence on Crop Physiology and Growth of Different Crops and Its Remedies: Bangladesh Perspectives
Jatish C. Biswas, Naveen Kalra
Page no 315-329 |
10.21276/sjeat.2018.3.6.1
This review assesses the impact of waterlogging and submergence on crop
physiology and growth of important crops in Bangladesh along with its remedial
measures. Waterlogging can take place because of heavy rainfall, inadequate drainage
systems, natural flooding etc. Oxygen levels diminish very rapidly in waterlogged root
environment. So, damage of crops depends on duration and severity of flooding. The
oxygen deficient conditions hamper plant growth, development and survival based on
their tolerance to excess water. Under such environment plants exhibit metabolic switch
from aerobic respiration to anaerobic fermentation, resulting in reduced rate of energy
production by 65-97%. Anaerobic roots may also die from self-poisoning byproducts of
anaerobic metabolism. The flooding also impedes the diffusive escape and/or oxidative
breakdown of gases such as ethylene or carbon dioxide resulting in its accumulations.
The accumulated ethylene may slow root extension, while carbon dioxide can severely
damage roots of certain species. Moreover, waterlogged plants often face the oxidative
damage induced by the generation of reactive oxygen species. However, all the plants
have the ability to detoxify the adverse effects of reactive oxygen species (ROS) by
producing different types of antioxidants such as ascorbate peroxidase (APX), superoxide
dismutase (SOD), peroxidase (POD), catalase (CAT), glutathione reductase (GR),
ascorbic acid, glutathione, tocopherols and carotenoids. Prolonged exposure of plants to
flooding conditions could result in root injuries which in turn restrict photosynthetic
capacity by inducing certain alterations in biochemical reactions of photosynthesis.
Waterlogging is also known to induce adverse effects on several physiological and
biochemical processes of plants by creating deficiency of essential nutrients like nitrogen,
magnesium, potassium, calcium. Species with inherently surface-inhabiting root systems
are notably tolerant of prolonged waterlogging. There are several options for mitigation
of submergence and waterlogging problems like breeding of waterlogging tolerant
varieties, improvement of drainage systems and changing in crop husbandry. Providing
adequate drainage, foliar spraying of fertilizers and hormones can alleviate waterlogging
problems. Bed planting in waterlogged prone areas and floating beds in flooded areas are
good options for high value crops.