The Influence of Corporate Governance, Tax Avoidance, Leverage, and Company Size to Earnings Management: Empirical Study from Indonesia’s Banking Companies 2015-2017
Page Numbers : 1-8
DOI : 10.21276/sb.2019.5.1.1
The aim of this study is to find out the relationship between corporate governance (measured by: institutional ownership; board of commissioner; and independent commissioner), tax avoidance, leverage and company size to earnings management. Based on previous research, we identify some factors can make the company doing earnings management such as corporate governance, tax avoidance, leverage, company size. This research took population and sample from banking companies that listed in IDX 2015-2017. The results show that institutional ownership has significant effect to avoid earnings management. These results also showed that tax avoidance, leverage, Size Company has no significant effect to avoid earnings management.
Jan. 27, 2019
Effect of Drying Method on Composition of Oyester Mushroom
Syed Masood Shah, Muhammad Ayub, Said Wahab, Abdul Sattar Shah, Muhammad Junaid, Syed Adil Shah, Syed Asim Shah, Uroosa Iram, Sumyya Rani, Abdul Jalal
Page Numbers : 9-13
DOI : 10.21276/sb.2019.5.1.2
The experiment entitled “Physiochemical analysis of oyster mushroom” was conducted at the Nuclear Institute for Food and agriculture (NIFA), Peshawar during the month of March, 2014. The objective was to compare the composition of fresh and dried oyster mushroom. The maximum (19.33mg/100g) vitamin c, (0.75%) crude fat and (2.83%) fibre content was noted in oven dried mushroom, while maximum (77.66%) moister content and (7.06%) protein content was observed in fresh mushroom. Ash was high in room dried mushroom. Hence oven dried mushroom is recommended for high production of vitamin C, Fats and Fiber content while for high production of moister content and protein content fresh mushroom is recommended.
Jan. 30, 2019
A Contribution to the Study of the Physicochemical Parameters in Iodine-131 Metabolic Radiotherapy - Assessing and Forecasting Treatment Response
Kadima T. H, S. Ditu M. S, A. Kabamba M. S. A
Page Numbers : 14-24
DOI : 10.21276/sb.2019.5.1.3
The objective of this study is twofold: first, determining methods for setting parameters which describe thyroid gland responses at the initial stages of a given iodine-131 metabolic radiotherapy, and second, predicting treatment outcome. Radioactivity measurements were taken on patients suffering from hyperthyroidism. Two physicochemical parameters were analyzed and studied: iodine-131 thyroidal uptake and effective half-life. We thus achieved a much higher rate of success with minimal reverse results. The effective half-life, combined with thyroidal uptake, led to better predictions of success or failure for a given treatment. These set procedures allowed us to describe beforehand thyroid gland responses to metabolic radiotherapy as compared to the conventional methods exacting periods of more than six months.
Jan. 30, 2019
Relationship between Achievement Motivation, Study Habit and Educational Career of Secondary School Students in Rivers State, Nigeria
Ijeoma Regina Ernest-Ehibudu, Johnson Opurum
Page Numbers : 25-29
DOI : 10.21276/sb.2019.5.1.4
The study investigated the relationship between achievement motivation, study habit and educational career of secondary school students in Rivers State, Nigeria. Four research questions and four corresponding null hypotheses guided the study. Correlational research design was adopted for the study. The population for the study consists of 18,240 SSII students in all senior public secondary schools in Rivers State. A sample of 1,200 SSII students was drawn through multistage sampling procedure using cluster and simple random sampling techniques. Three instruments titled “Achievement Motivation Scale” (AMS), “Study Habit Scale” (SHS) and Educational Career Scale” (ECS) were used for data collection. Face and Content validities of the instruments were ensured. The Cronbach Alpha reliability coefficients of (AMS), (SHS) and (ECS) were computed to be 0.79, 0.81 and 0.77 respectively. The data collected were analyzed using Pearson Product Moment Correlation for the research questions while probability values were used to test their corresponding hypotheses at 0.05 alpha level of significance. It was found that there is significant positive high relationship between achievement motivation, concentration during study, time management, organization of study task and educational career of secondary school students in Rivers State independently taken. It was recommended among others that; parents and guardians should always provide enough study materials such as textbooks and computers, that will enhance the study habit of their children/wards positively.
Jan. 30, 2019
Evaluation of the antifungal activity of the extracts of some medicinal plants on the strains of Alternaria alternata, A. solani and Fusarium sp. in Kisangani (DR Congo)
Manya W, Etobo K, Nshimba S, Onautshu O
Page Numbers : 30-36
DOI : 10.21276/sb.2019.5.1.5
With the intention of selecting plants for use as a fungicide, a study was conducted on the invitro activity of 10 medicinal plants in the Kisangani area. The activity of 3 types of extracts (concentrated crude, ethanolic and ethereal) was tested on 3 phytopathogenic strains (Alternaria alternata, Alternaria solani and Fusarium sp.). The method of inhibition of mycelial growth on solid medium (PDA) in Petri dishes was used to study the activity of extracts of medicinal plants towards strains. 9 plants showed satisfactory activity for at least one type of extract on at least one of the fungal strains. However, the statistical evaluation concluded a lack of significant difference between the different extracts, and highly significant differences between different plants. Alchornea cordifolia is the only plant that has shown no efficacy on all fungal strains tested.