ORIGINAL RESEARCH ARTICLE | March 31, 2026
Histomorphological Effects of Crack Cocaine on the Liver of Wistar Rats
IDEHEN Iyore Charles, BOT Yakubu Sunday, MOHAMMED Hamid, SALMA Osman Mohammed, ASIBOR Ernest, CHELIMO Judith, JEGEDE Onoruoiza Suleiman, OSAGIE Felicity, IGBINOVIA Osamudiamen, OBOHWEMU Oberhiri Kennedy, BLACKIE Okosun Hassan
Page no 23-29 |
https://doi.org/10.36348/sijb.2026.v09i01.003
Cocaine (koe kane') is a potent local anesthetic that appears to act by inhibition of voltage-gated sodium channels, increasing the threshold for electric excitability of nerve axons and thus decreasing neuroconduction. In the central nervous system, cocaine appears to block both norepinephrine and serotonin reuptake. The aim of this study is to determine the histological effect of crack cocaine on the liver of adult albino wistar rat. A total of forty (40) adult Albino Wistar rats of comparable sizes were used for this study. They were divided into four equal groups (A – D) with ten (10) rats each. Group A served as the control and the rats were given distilled water and feed only. In addition to feed and water, groups B rats were given 0.5ml (100mg) crack cocaine extract and crack cocaine extract, group C rats were given 2ml (200mg) crack cocaine extract, and group D rats were given 5ml (300mg) crack cocaine extract respectively. The drug administration was given daily for 14 days (2 weeks) and the weights of both the test and control animals was monitored before and after administration of crack cocaine extract. The administration of the crack cocaine extracts was given orally. After the administration, the rats were put under light chloroform anaesthesia and the liver were obtained. ANOVA was used to analyze the results of the weight and differences was considered significant at p<0.05 level of confidence. All data was expressed in table as mean ± standard deviation (SD). The results of this study show presence of bridging necrosis and portal fibrosis in the liver histology of test wistar rats administered with crack cocaine at 200 and 300mg when compared with the non-cocaine administered group also a non-significant variation was observed in the body weight of control and test groups across the groups. In conclusion, the use of cocaine can lead to significant and harmful effects on liver histology, resulting from a combination of factors related to the drug's pharmacological actions, metabolism, and physiological responses. These changes stem from cocaine's vasoconstrictive properties, generation of reactive metabolites, direct toxic effects, and interactions with other substances.
ORIGINAL RESEARCH ARTICLE | March 31, 2026
Process Standardization for Improving the Operational System of an Animal Feed Plant: A Case Study of “El Aire”
Vargas Johnson, P.D, Leo-Avelino, G, Román del Valle, M.A, Hernández González, J.C
Page no 145-152 |
https://doi.org/10.36348/sjet.2026.v11i03.005
The lack of process standardization and formal management tools in animal feed plants can lead to operational variability, negatively affecting production efficiency and final product quality. This study aims to optimize the performance of the operational system of an animal feed plant through the implementation of process standardization, quality assurance, and lean manufacturing tools. The study was conducted under an applied approach using a case study at the “El Aire” animal feed plant, located in the state of Jalisco, Mexico. The methodology was structured in three phases: process standardization through procedure manuals, flowcharts, and Standard Operating Sheets; strengthening of the quality system through technical specifications and a quality control plan; and implementation of the 5S methodology to improve operational environment conditions. The results show a significant improvement in the control of the production system, reflected in an increase in the level of process documentation, improvements in critical product quality parameters, and an increase in the level of order and cleanliness in operational areas, which rose from an average of 16% to 85%. These actions contributed to greater efficiency in operational execution and improved compliance with production schedules. It is concluded that the structured and progressive application of standardization and lean manufacturing tools strengthens operational management in animal feed plants, even in highly automated environments, providing a solid foundation for continuous improvement and the sustainability of the production system.
ORIGINAL RESEARCH ARTICLE | March 31, 2026
Exploring the Effects of Cucumis Sativus Aqueous Leaf Extract on Reproductive Health in Adult Male Wistar Rats
Best Egbiremhon, Mba Chiamaka Chinyere, Joseph Rich
Page no 165-170 |
https://doi.org/10.36348/sjmps.2026.v12i03.007
This study investigates the effects of Cucumis sativus (cucumber) leaf extract on hormonal levels, semen quality, and sperm cell morphology in male Wistar rats. Thirty rats were randomized into three groups: control, 400 mg/kg, and 800 mg/kg extract-treated groups, and administered for 28 days. Hormonal assays revealed significant dose-dependent reductions in follicle-stimulating hormone (FSH), luteinizing hormone (LH), and testosterone levels in treated groups (p < 0.05). Semen quality analysis showed a significant decline in semen color, consistency, pH, sperm motility, and live proportion, alongside increased abnormal sperm morphology and non-motile spermatozoa, especially in the 800 mg/kg group. Furthermore, differential sperm abnormalities, including head deformities, twisted tails, and bent mid-pieces, were significantly elevated in treated groups, indicating structural and functional damage to sperm cells. The results suggest that Cucumis sativus leaf extract, at higher doses, impairs male reproductive hormones, semen quality, and sperm morphology, potentially due to oxidative stress or phytochemical-induced toxicity. This aligns with prior studies on phytotoxic effects of plant extracts, where flavonoids, alkaloids, and other bioactive compounds were implicated in reproductive toxicity. However, the exact mechanism underlying these effects remains unclear and warrants further exploration. This study provides a foundation for understanding the reproductive toxicity of Cucumis sativus leaf extract, emphasizing the need for cautious use of herbal preparations containing this plant.
REVIEW ARTICLE | March 30, 2026
How Reliable are AI-Generated Financial Disclosures Compared to Human-Written Disclosures, and what Audit Procedures are Necessary to Ensure their Accuracy and Integrity?
Ghazala Parveen, Salma Shaheen Shaik
Page no 118-127 |
https://doi.org/10.36348/sjef.2026.v10i03.006
The quick use of generative artificial intelligence (GenAI), especially large language models (LLMs), is changing the way companies report and share financial information. GenAI is becoming more and more popular with finance teams for writing the narrative parts of annual reports, management discussion and analysis (MD&A), sustainability disclosures, and earnings releases. This is because it promises big gains in efficiency and more consistent messaging. At the same time, regulators, standard setters, and audit firms warn about new risks to reliability, including hallucinations, bias, loss of explainability, and weak controls over AI workflows. This paper offers a conceptual and normative examination of (1) the reliability of AI-generated financial disclosures in comparison to human-written disclosures, and (2) the requisite audit procedures and governance mechanisms necessary to guarantee accuracy and integrity. We synthesize evidence on the impact of AI on the quality of financial reporting and audit by using recent empirical and conceptual literature in auditing and accounting information systems, as well as practitioner reports and regulatory guidance. Research in banking and external auditing indicates that the utilization of AI is positively correlated with the quality of financial reporting and external audits, facilitated by enhanced information processing. Simultaneously, survey data reveals apprehensions regarding ethical dilemmas, requisite professional diligence, and professional discernment in the extensive application of AI within the auditing process. We suggest a conceptual framework for evaluating the dependability of AI-generated disclosures that encompasses: (a) the design of AI systems and training data; (b) internal control over financial reporting (ICFR) and AI-specific controls; (c) governance and oversight by management, audit committees, and regulators; and (d) independent verification by external auditors. Building on existing auditing standards (for example, ISA 315 and ISA 330) and emerging technology guidance, we outline a set of risk-based audit procedures tailored to AI-generated narrative disclosures, including data lineage testing, model governance evaluation, analytical procedures on AI text, and expanded documentation requirements. The paper concludes that AI-generated financial disclosures can be at least as reliable as human-written disclosures - and in some dimensions more reliable - provided that entities implement strong AI governance, maintain human-in-the-loop review, and that auditors adapt their methodologies to explicitly address AI-related risks. In the absence of such controls and audit responses, GenAI can materially undermine the reliability, auditability, and credibility of financial reporting.
ORIGINAL RESEARCH ARTICLE | March 30, 2026
Information Technology Dynamics and Financial Reporting Quality of Listed Family-Owned Companies in Nigeria
Olubunmi Modupe odugbemi
Page no 102-117 |
https://doi.org/10.36348/sjef.2026.v10i03.005
Despite the significant contribution of family-owned business to global economy, these firms often struggle with the quality of financial reporting due to unique governance structures, poor management, and a lack of access to modern technology, which poses challenges to transparency and investor confidence. In view of this, the study investigates the effect of information technology dynamics on financial reporting quality of listed family-owned companies in Nigeria. Longitudinal research design was used on data collected from secondary sources of 37 family-owned companies from 2015 to 2024. The robust pooled ordinary least squares regression was conducted tests to verify interaction between financial reporting quality (FRQ) as dependent variable and the proxy of information technology dynamics; cloud computing cost, extensible business reporting language cost, and artificial intelligence cost. Results revealed that cloud computing cost has a significant affirmative effect while artificial intelligence cost has an insignificant positive effect on FRQ of listed family-owned companies in Nigeria. Contrarily, extensible business reporting language cost has an insignificant adverse effect on FRQ of listed family-owned firms in Nigeria. The study concludes that information technology investments significantly improve financial reporting quality of listed family-owned companies in Nigeria. It is therefore recommended that managers should consider prioritizing investments in cloud-based accounting systems as they enhance real-time data capture, facilitate accurate reporting and reduce possibility of human errors thereby boosting transparency and accountability. Furthermore, Regulators and policy makers should create enabling environments that reduce implementation costs and foster technological capacity development.
ORIGINAL RESEARCH ARTICLE | March 30, 2026
The Development of the Quality Ceramic Glazes for Small and Medium Ceramics Enterprises: Experimental Research Using Sodium Carboxymethylcellulose as an Additive in Glaze Recipes
Badar Almamari, Hatim Humeid Alsheili
Page no 145-153 |
https://doi.org/10.36348/sjhss.2026.v11i03.009
The problem of applying ceramic glazes to ceramic products first appears during the preparation of ceramic glaze recipes, an issue that is especially evident in the entrepreneurial sector in small and medium-sized ceramic enterprises. Unlike large-scale ceramics factories, these enterprises often lack advanced laboratories or specialized devices for controlling the quality of ceramic glazes. This experimental study aims to ensure the quality of ceramic glazing recipe application by providing applied chemical solutions that are determined by the proportions of additives they contain. Specifically, this experimental study focuses on the use of sodium carboxymethylcellulose as an additive that contributes to controlling the quality of ceramic glazing. In its main outputs, this study aims to provide accurate ratios of additives for glazing recipes that correspond to target application techniques at the level of small and medium-sized ceramic industries.
ORIGINAL RESEARCH ARTICLE | March 28, 2026
Prevalence and Pattern of Subclinical Thyroid Dysfunction among Hypertensive and Normotensive Pregnant Women
Fahmida Sultana Mili, Hlakhing Sen Shoma, Iftekhar Ahmed, Sumona Yesmin, Nujhat-E-Noor, Tasrina Akter
Page no 83-89 |
https://doi.org/10.36348/sijog.2026.v09i03.006
Background: Thyroid dysfunction during pregnancy is a common endocrine disorder with significant implications for maternal and fetal health, particularly in relation to hypertensive complications. The purpose of the study was to determine the prevalence and pattern of subclinical thyroid dysfunction in hypertensive compared to normotensive pregnant women. Methods: This cross-sectional, comparative study was conducted at the Department of Obstetrics & Gynaecology, Dhaka Medical College Hospital, Dhaka, Bangladesh, from February 2020 to March 2021, including 220 pregnant women (110 hypertensive, 110 normotensive). Socio-demographic and obstetric data were collected, blood pressure measured, and 5 mL venous blood samples analyzed for serum TSH and FT4 using chemiluminescent immunoassay. Subclinical thyroid disorders were defined by trimester-specific reference ranges, data were analyzed with SPSS v25 (p < 0.05). Results: In 220 pregnant women, hypertensive and normotensive groups were comparable in age, gestation, and parity. Subclinical hypothyroidism was higher in hypertensive women (46.4% vs 14.5%), euthyroidism predominated in normotensive women (83.6% vs 39.1%), and higher blood pressure was associated with increased thyroid dysfunction. Hypertensive women also had higher TSH (4.46 vs 2.28 µIU/mL) and lower FT4 (13.49 vs 15.78 pmol/L), both significant (p = 0.001). Conclusion: Hypertensive pregnant women have a higher prevalence of subclinical hypothyroidism and altered thyroid hormone levels compared to normotensive women, highlighting the need for early thyroid screening in this population.