ORIGINAL RESEARCH ARTICLE | March 30, 2018
The Influence of the Government Internal Control System and Internal Audit on Corruption Prevention Mediated By Implementation of Actuals-Based Accounting
Haryono Umar, Muhammad Irsan Nasution
Page no 359-372 |
10.21276/sjbms.2018.3.3.16
This study aims to analyze the influence of internal control system and
internal audit performed by the government on the prevention of corruption mediated
using accrual-based accounting. The research is descriptive and causal using survey
method by gathering questionnaire from the whole population. There were 102
respondents who are civil servant employees of the Government of North Sumatra
Province. For data analysis, the study used PLS SEM aided by software program
SmartPLS version 3.0. The results of this study revealed that the government internal
control system has a positive effect on the implementation of accrual based
accounting, while internal audit has no effect on the accounting implementation. For
implementation of accrual-based accounting has a positive effect on prevention of
corruption. Likewise, the government internal control system has a positive effect on
corruption prevention and also internal audit positively affects the prevention of
corruption. The government internal control system influences the prevention of
corruption through the implementation of accrual based accounting while the internal
audit has no effect on the prevention of corruption through the implementation of
accrual-based accounting.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Assessing Potential Impacts of Offshore Fish Farming on Small-Scale Fishery in Monastir Bay (Eastern Shore of Tunisia)
Rafika Challouf, Asma Hamza, Ali Yahia, Khemissa Ghozzi, Bechir Saidi, Mohamed-Nejmeddine Bradai
Page no 291-297 |
10.21276/haya.2018.3.3.11
The establishment of offshore aquaculture production areas that compete
with traditional fishing activities is a potential source of conflict that needs to be
assessed in coastal areas. Having little specific data available on the impacts of these
farms, we aimed, through the present study, to gather information on this issue,
especially regarding Monastir bay, a major zone of aquaculture production in the
eastern shore of Tunisia. Hence, we have surveyed fishers‟ observations through a
questionnaire-based methodology. A total of 78 fishermen were interviewed, in
December 2016, in three different ports: Monastir, Sayada and Teboulba. Results
revealed that 77 % of local fishing communities complained about the loss of fishing
grounds and changes in the quantity and quality of catches. Net damage, caused by
dolphin predation, was reported by 31% of fishermen. The most abundant and
dominant fish and mollusc species around fish farms, as reported by 30% of inquired
fishermen, were Mugil cephalus, Octopus vulgaris and Sardinella aurita, while 15%
of fishermen interviewed reported the presence of marine turtles near cage fish farms.
The present survey already provides an important data platform that will be useful to
decision makers, to adopt appropriate strategies allowing harmonious coexistence
between fish farms and fishing activities, in order to ensure ecological sustainability.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Firm Growth and Profitability: An Empirical Study of Listed Agricultural and Agro Allied Companies in Nigeria
IsiakaOlalekan Lasisi, Lateef Olumide Mustapha, Joshua Okpanachi
Page no 299-310 |
10.21276/sjbms.2018.3.3.13
This study empirically examines the effects of firm growth on the
profitability of listed agricultural and agro allied firms in Nigeria. The population of
the study consists of twenty four (24) listed agricultural and agro allied firms in
Nigeria as at 31st December 2016. The sample size of the study is (20) twenty for the
period of nine years (2008-2016). The judgmental sample technique was applied. The
panel data was extracted from the annual report and accounts of the study firms. A
multiple regression was used to analysis the data through STATA13 to test the null
hypotheses of the study. The Hausman test conducted indicated that the model is fixed
effect. The result of findings showed that sales growth has a positive and significant
effect on return on asset, also asset growth shows a insignificant negative effect on
return on asset, while firm age revealed a significant negative effect on return on asset
of the listed agricultural and agro allied firms in Nigeria. It is recommended among
others that the management of agricultural and agro allied firms in Nigeria should
maintained a level of sales level through market strategies. The firm managers should
strike a balance between asset investment and profitability and always maintain
reasonable level of profitability has company grow older to prevent liquidation of
companies.
REVIEW ARTICLE | March 30, 2018
Potential Biological Activities of Thioquinazolinones: Recent Updates
Mr. Harigopal S Sawarkar
Page no 302-305 |
10.21276/haya.2018.3.3.13
Thioquinazolinones are utilized in chemical synthesis of physiological
significance and pharmacological utility. Thioquinazolinones are a large class of
active chemical compounds exhibiting a broad spectrum of biological activities in
animals as well as in humans. Research studies on thioquinazolinones reveals that the
derivatives can be used in series of biological activities such as anti HIV, anticancer,
antifungal, antibacterial, antimutagenic, anticoccidial, anticonvulsant, antiinflammatory, CNS depressant, antimalarial, antioxidant, antileukemic activity,
antileishmanial activity. This review focused on the various biological activities of
thioquinazolinones. The heterocyclic fused rings thioquinazoline have drawn a huge
consideration owing to their expanded applications in the field of pharmaceutical
chemistry. Thioquinazolinone are reported for their diversified biological activities
and compounds with different substitutions bring together to knowledge of a target
with understanding of the molecule types that might interact with the target receptors.
Thioquinazolinones are an important chemical for the synthesis of various
physiological significance and pharmacological utilized molecules.
Thioquinazolinone are a large class of biologically active compounds that exhibited
broad spectrum of biological activities such as anti-HIV, anticancer, antifungal,
antibacterial, antimutagenic, anticoccidial, anticonvulsant, anti-inflammatory,
antidepressant, antimalarial, antioxidant, antileukemic, and antileishmanial activities
and other activities. Thioquinazolinone used as advantaged scaffold, the alteration is
made with different substituent.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Assessment of Physicochemical and Biological Properties of Groundwater in Urban Setting of Belagavi: A Cross-Sectional Study
Mahantesh Kamble, Madhav Prabhu, Soumya S, Mubashir Angolkar
Page no 101-106 |
10.36348/sjm.2018.v03i03.009
Contamination of groundwater is one of the major environmental issues faced at present due to indiscriminate disposal of sewage, industrial, and chemical waste without proper treatment. This contamination may affect physical, chemical, and biological variables of groundwater. Hence, the aim was to assess the physicochemical and biological properties of groundwater in an urban setting of Belagavi. A total of 30 water samples were collected from open wells in different places by purposive sampling technique. Physicochemical properties, including pH, total alkalinity, turbidity, total dissolved solids (TDS), electrical conductivity (EC), total hardness, chloride ion, and carbon dioxide were assessed using standard methods. Microbiological analysis was done using standard microbroth dilution technique. The obtained values were compared with standard values set by the World Health Organization (WHO) standards and the Bureau of Indian Standards (BIS) for drinking water. Physicochemical properties of the study samples: pH, TDS, total alkalinity, chloride content, turbidity, and calcium and magnesium hardness were within the standard limits set by WHO and BIS; while, EC and bicarbonate hardness were not within the permissible limits. Microbial analysis showed the presence of Escherichia coli in 29 samples and the most probable number (MPN) of the samples was > 180 cfu/100 mL. Although most of the physicochemical properties of the groundwater were within the WHO and BIS standards, the microbiological analysis-MPN assay showed the presence of bacterial contaminants in most of the groundwater samples. Even though groundwater from most of the wells studied were contaminated, they can be revived as good sources of water provided the water is processed before consumption.
REVIEW ARTICLE | March 30, 2018
The Effectiveness of Reminiscence Therapy for Depression in Older Adults: An Updated Review
Mr. Jayesh Patidar
Page no 306-310 |
10.21276/haya.2018.3.3.14
Institutionalization during old age requires tremendous adaptability.
Reminiscence therapy has proven to be among the most effective at minimizing these
outcomes. Loneliness, anxiety, and depression are common problems for older adults
in long-term care. Reminiscence therapy is a non- pharmacological intervention that
may be of some benefit. In comparison to individual reminiscence therapy, group
reminiscence therapy is a preferred option when dealing with the resource constraints
of long-term care. The current study aims to understand the researcher has done an
extensive literature review to understand in depth concepts and ideas about
Reminiscence Therapy on Depression among the elderly. The objective of this
systematic review is to provide healthcare professionals with information to assist in
their decision to utilize reminiscence therapy for depression reduction in older adults
outside of the primary care setting. Reviewed studies that were randomized controlled
trials not only varied in person, outcome measurement, control, and
exposure/intervention, the results of these studies was also diverse. About half of
these studies showed that reminiscence therapy resulted in a statistically significant
decrease in depression. Despite that reminiscence therapy requires further testing, it
should be considered as a valuable intervention. Future directions of studies on
reminiscence therapy are suggested.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Clinical Profile of Acute Viral Gastroenteritis in Adults: 1-Year Cross-Sectional Study
Prakash Babaliche, Pallavi Goswami
Page no 107-111 |
10.36348/sjm.2018.v03i03.010
Viral gastroenteritis is one of the most frequently occurring medical illnesses all over the world, especially in developing countries. Although, clinical features of viral gastroenteritis are generally limited to the intestine, they may also extend beyond the gastrointestinal tract, which could be life threatening and fatal. The etiology of viral gastroenteritis in adults usually remains unclear. The aim was to investigate the etiology and clinical profile among adult patients with acute viral gastroenteritis. Patients (100) underwent investigations including, hemoglobin test, urine examination, fasting blood sugar, liver function test, renal function test, and serum electrolytes. Stool specimens were tested for rotavirus and adenovirus using the rapid kit test. The categorical and continuous data were compared using chi-square test and student t-test, respectively. At 95% confidence interval, p ≤ 0.05 was considered as statistically significant. Of the 100 gastroenteritis patients, 26 patients were diagnosed positive for viral gastroenteritis. The leading cause of viral gastroenteritis was rotavirus (22) followed by adenovirus (4) and rotavirus-adenovirus co-infection (2). Diarrhea (100) was the major clinical feature. Incidence of gastroenteritis was mainly observed in patients (41) below 30 years of age. Acute viral gastroenteritis was significantly associated with the clinical features including vomiting, fever, dehydration, and reduced urine output; and biochemical parameters including renal and hepatic function abnormalities (p < 0.001). The study concluded that rotavirus, followed by adenovirus, can cause severe gastroenteritis and is an important etiologic agent in hospitalized adult cases of gastroenteritis.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Antibiotic Prophylaxis Practice in Dentistry – A Survey among Dentist at DurgBhilai
Dr. Ruchi Agrawal, Dr. Afreen Begum H. Itagi, Dr. Naveen N, Dr. V. Hari Devaraya Chowdary, Dr. Yunus G.Y, Dr. Ram Tiwari
Page no 311-315 |
10.21276/haya.2018.3.3.15
The aim of this study was to assess the self-perceived strategies on
administration of antibiotic prophylaxis among dental practitioners. The study
duration was of one month duration from June 2016 to July 2016. A self-designed
structured and pretested questionnaire was administered among all the registered
dental practitioners and dental institutional teaching faculty of Durg-Bhilai,
Chhattisgarh. Questions regarding the common antibiotics prescribed and the
indications for which the antibiotics prescribed were included in the questionnaire.
Total of 127 dentists responded to the questionnaires with a response rate of 100%. It
was observed that Amoxycillin (91.3%) was the commonly preferred antibiotics
followed by fluoroquinolones (20.5%). Endodontic procedures (57.5%) and surgical
procedures (45.7%) are most common procedures for which antibiotic prophylaxis
were prescribed. The drug of first choice for patients with an allergy to penicillin was
clindamycin (30.7%). 74.8% of respondents have never undergone any form of
training on antibiotic prescription. Amoxicillin was the most commonly preferred
antibiotics subsequent to different dental procedures. There is a clear need to
emphasize correct diagnostic methods and develop contextualized prescription
guidelines and educational initiatives, so that the optimum effect of antibiotics will be
achieved without compromising patient‘s health.
REVIEW ARTICLE | March 30, 2018
Impact of Globalization on Economic Growth of Developing and Developed Countries
Dr. Rehana Parveen
Page no 293-298 |
10.21276/sjbms.2018.3.3.12
This study investigates the relationship between globalization and economic
growth. Globalization has its effect on economic growth either positively or
negatively. Globalization affects positively the economy of countries with welleducated workers and better financial systems. However, low-income countries do not
benefit from it. The positive impacts of globalization on economic growth are several.
It makes markets more efficient by increasing competition. This creates variety and
leads to economic growth. Moreover, it increases foreign direct investment rates by
facilitating technology transfer, industrial restructuring and the growth of global
companies. A countries‟ economy can benefit from this point through taxes on the
foreign investment or the increase of employment rates. However, globalization has
some negative impacts on economy. If a country‟s economy become at risk, it may
affect large number of countries. During the global financial crisis In 2007and 2008,
the United States faced a crisis in the subprime mortgage market and this crisis
extended to other countries in Europe and Asia even in the Gulf countries. Some
countries‟ economies collapsed because of this crisis. This study is significant because
it helps experts and the readers to know more aspects of globalization and economic
growth of developing and developed Countries.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Evaluation of in-vitro Anti-Urolithiatic Activity of Citrus limetta Fruit Peel Extract
Mosrur Ahmed Laskar, Rajeswari CH, Shirisha K, Dr. M. Chinna Eswaraiah
Page no 316-321 |
10.21276/haya.2018.3.3.16
Urolithiasis is the process of forming stones in the kidney, bladder, and
urethra. The prevalence of urolithiasis is approximately 2 to 3 percent in the general
population. The development of the stones is related to decreased urine volume or
increased excretion of stone-forming components such as calcium, xanthine, oxalate,
cystine, urate and phosphate. Herbal plants have been the basis for medical treatments
since ancient time, and such traditional medicines still widely practiced today. The
scope of herbal medicine is sometimes extended to include fungal and bee products,
as well as minerals, shells and certain animal parts. In this study in vitro antiurolithiatic activity of Citrus limetta was done by two methods. Method A. was test
by turbidity method in which method activity of the extract was tested in terms of
inhibition of calcium oxalate formation by the method of Prachi Khare et al. with
modification and Method B.was test by calcium oxalate dissolution method in this
second method the role of plant extract in dissolving the already formed calcium
oxalate stones nucleus in artificial system. The experiment was carried out in four
arrangements according to the method of Unnati Atodariya et al. with modification.
In the method A it was observed that the extract with 100 mg/ml concentration has
shown higher percentage of inhibition (35.29%) of calcium oxalate formation than
the extract with 250 mg/ml concentration. While the standard drug has shown
percentage inhibition of 58.82% and in Method B the Low Dose of the Extract (50
mg/ml) had shown 15.2% of dissolution and High Dose of the Extract (100 mg/ml)
had shown 27.7%, while the standard cystone (50 mg/ml) had shown 68% of
dissolution of calcium oxalate. From the study it can be concluded that the
hydroethanolic extract of Citrus limetta possesses in-vitro anti urolithiatic activity
which can be due to the presence of phyto-constituent such as flavonoids present in it.
Isolated laryngeal tuberculosis is rare and presents less than 1% of the manifestations of this disease, it poses a problem of differential diagnosis with other affections mainly tumors. The aim of this work is to emphasize the diagnostic difficulty of this entity and its management. We report the case of a 21-year-old patient hospitalized for progressive dysphonia. Endoscopy showed an ulcerous-budding process of the two vocal cords (which were mobile) extending to the laryngeal vestibule and vestibular bands. The histological examination of the biopsies performed was in favor of a caseo-follicular tuberculous laryngitis. An anti-bacillary treatment has been introduced which has allowed a total resolution of clinical, biological and endoscopic signs. La is healthy 2 years after the end of treatment.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Protective Effects of Tribulus terrestris and Vitamin C on Permethrin Induced Oxidative Stress in Goat Testis
Rajnesh K Sharma, Shivani Bhardwaj
Page no 322-328 |
10.21276/haya.2018.3.3.17
Present study was designed to evaluate the ameliorative effect of Tribulus
terrestris (TT) and vitamin C against permethrin induced oxidative stress in goat
testicular tissue in vitro. Testicular tissue was divided into control and three
experimental groups EI, EII and EIII. All the groups were cultured in TCM-199
nutritive media at 95% humidity, 5% and 39℃ in CO2 incubator for 4hr. and 8hr.
duration. In group EI, the testicular tissue was exposed to 100µg/ml and 200µg/ml of
permethrin. EII group was exposed to 100µg/ml and 200µg/ml of permethrin along
with 0.1mmol of vitamin C. While EIII group was tested for 100µg/ml and 200µg/ml
of permethrin along with 100µg/ml hydro-alcoholic extract of TT. Present study
revealed that the activity of antioxidant markers such as catalase (CAT), glutathione
peroxidase (GPx) and reduced glutathione (GSH) were significantly (p<0.05)
decreased in permethrin treated groups as compared to control in both dose and time
dependent manner. Maximum decline (62.69%, 39.4%, 51.5% decrease in level of
CAT, GPx, GSH respectively) in the antioxidant status of the tissue was reported at
200µg/ml for the duration of 8hr. However, 100µg/ml of permethrin resulted in
29.3%, 14.3%, 29.5% decrease in CAT, GPx, and GSH level respectively for the
same exposure duration i.e. 8hr. The activity of antioxidants was found to be
improved in vitamin C (EII) and TT (EIII) supplemented groups (p<0.05). From the
present study, it is concluded that permethrin induce a decline in the status of
antioxidant enzymes. Vitamin C and TT are potent antioxidants that mitigate the
toxic effects of permethrin by elevating the level of antioxidants.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
Effects of Nigella Sativa Aqueous Extract on Serotonin (5-HT) Neurotransmitter: A Therapeutic Marker for Neurological Diseases and Related Disorder
Farhat Bano, Naheed Akhter
Page no 319-324 |
10.36348/sjmps.2018.v04i03.002
Anxiety is a neuropathlogical condition which disturbs the normal routine life and CNS function. Serotonin is well known neurotransmitter responsible for pathogenesis of neurological diseases such as epilepsy, migraine, multiple sclerosis and Parkinson's disease &neuropsychiatric diseases like depression, anxiety and stress. Malfunctioning of 5-HT receptor, 5-HT transporter and mutation in gene code for its synthesis may contribute to abnormal function of serotonin. Nigella sativa is most common herb use as medicinal plant .In present investigation aqueous extract of Nigella sativa given to rats exerts anxiolytic and hyperserotonergic effect by increasing serotonin level in rat brain. Significant anixolytic effects were observed in open filed box and elevated plus maze. All these findings proved that Nigella sativa can be beneficial to treat neurological behavior defect which is due to hypoactivity of serotonergic neuron in brain
REVIEW ARTICLE | March 30, 2018
Climatic Change Concerns in Bangladesh Agriculture
Jatish C Biswas, A K Choudhury, M M U Miah, M Maniruzzaman, F Ahmed, S Akhter, M M Rahman, M A Aziz, M A Hamid, Wais Kabir, N Kalra
Page no 329-338 |
10.21276/haya.2018.3.3.18
Wide range of inter-annual climatic variability and frequent occurrence of
extreme climatic events is a great concern. There is a need to assess the impact of
such events on agriculture and to suggest suitable agri-management options for
sustenance. The appropriate regional based agro-advisory needs to be established for
the farmers and other stake holders. Inter-annual climatic variability has to be linked
through growth and yield of crops and cropping systems in various production
environments of Bangladesh. Climate change is a global concern, and we must
identify vulnerable regions as well as identify suitable mitigation and adaptation
strategies through various agronomic and management options to sustain the
agricultural production. Development of climate resilient agriculture is of paramount
importance. Agri-response must be evaluated in relation to future climate change
scenarios, in which crop modelling can play an effective role. With the help of crop
simulation tools, assessment can be made for newer production centres and
identifying suitable resource management options for maximizing production. Impact
of climate change needs to be worked out on regional scales by integrating crop
models with relational layers of bio-physical and socio-economic aspects. For this
purpose use of geographic information system (GIS) and remote sensing tools is
needed. In this review article, we have discussed about the inter-annual climatic
variability and occurrence of extreme climatic events in Bangladesh and their
association with agricultural production system. In this paper, we have demonstrated
the potential of crop models viz. INFOCROP, DSSAT to assess the impact of this
climatic variability and its change on growth and yield of crops and cropping systems
and thereby suggesting appropriate management options for sustenance.
ORIGINAL RESEARCH ARTICLE | March 30, 2018
A Validated Reversed Phase HPLC Assay for the Determination of Dexamethasone in Human Plasma
Nada H Binhashim, Syed N Alvi, Muhammad M. Hammami
Page no 325-329 |
10.36348/sjmps.2018.v04i03.003
A simple and precise reversed-phase high performance liquid chromatography (HPLC) assay for the determination of dexamethasone in human plasma was developed and validated. 1.0 ml plasma samples containing dexamethasone and lansoprazole as internal standard (IS) were deproteinized with 2 ml dichloromethane and 3 ml methyl tert-butyl ether. Separation was achieved on Atlantis dC-18 column with a mobile phase consisted of acetonitrile and water (40:60, v:v), and delivered at a flow rate of 1.0 ml/min. The eluent was monitored spectrophotometrically at 240 nm. No interference in blank plasma or of commonly used drugs was observed. The relationship between the concentration of dexamethasone in plasma and peak height ratio of dexamethasone to the IS was linear over the range of 0.15-8.0 μg/ml. Intra-day and inter-day coefficient of variation (CV) and bias were ≤11.1% and ≤9.5% and ≤9.3% and ≤5.6%, respectively. Mean extraction recovery of dexamethasone and IS was 100% and 97%, respectively. The method was applied to assess dexamethasone stability under various conditions encountered in the clinical laboratory. Dexamethasone stability in processed (24hrs at room temperature, 48hrs at -20°C) and unprocessed (24hrs at room temperature, 8 weeks at -20°C, or after 3 cycles of freeze and thaw) samples was ≥ 90% and ≥ 83%, respectively