The Treasury Single Account (TSA) was recently implemented fully in the Nigerian economy by the present government in order to ensure prudence and probity in the management of financial resources. With the TSA government expects to block all loopholes and leakages of financial resources of the government and also ensure a robust financial management system. Mismanagement of public funds, corruption and other financial irregularities has been described as the greatest challenges of our time and their prevalence in governance has been identified as one major obstacle militating against rapid growth and development. TSA is a unified structure of government bank accounts enabling consolidation and optimal utilization of government cash resources. It is a bank account or a set of linked bank accounts through which the government transacts all its receipts and payments and gets a consolidated view of its cash position at any given time. The Federal Government’s directive to all revenue-generating agencies to close their accounts with commercial banks by February 28, 2015 and transfer same into a Consolidated Revenue Fund of the Federation and Treasury Single Account as a new electronic revenue collecting platform implemented recently by President Buhari has continued to generate debate across the country. This study examines the benefits of TSA as a tool for managing Public Finances and benefit government derived in implementing TSA in Nigeria and concludes that, proper implementation of TSA has helped tremendously in curbing mismanagement of Public finances, corruption, block leakages and other financial irregularities in the country.

The objective of this study was to empirically analyze the impact of the Nigeria capital market performance and her socio-economic development in the Country. The socio-economic development was proxy by the gross domestic product (GDP). While the capital market variable considered include stock market capitalization (SMC), stock market index (SMI), trade share (TS) and capital market saving ratio (CMRS). To ease understanding, the research is divided into five chapters. The study solely employed secondary source of data collection using the ordinary multiple regression analysis it was found that the capital market indices have not impacted significantly on the GDP. The government therefore advised to out up measures to stem up investors’ confidence and activities in the market performance so that if could contribute significantly to the Nigerian socio-economic development, allocates these funds to projects of best return to fund owners. This allocative function is critical in determining the overall growth and development of the economy. The functioning of the capital market affects liquidity, acquisition of information about firms, risk diversification, savings mobilization and cooperate control. Therefore, by altering the quality of these services, the functioning of stock markets can alter the rate of economic development. Many efforts have been towards understanding the relationship between capital and the economic development of Nigeria. The capital market of every economy is setup for the attainment of specific objective which includes economic growth and stability; Data were collected and analyzed using multiple regression analysis. These include F-test to determine the significance of the individual variables and the second order test, which include test for autocorrelation, normality test and heteroscedasticity. The result of the study shows that the capital market has a positive and significant impact on the country’s economic development. On the strength

This study examines the relationship between internal control system and risk assessment in Board of Internal Revenue in Bauchi State. Data were generated with the aid of necessary information collected from the study through the cross sectional survey through the administered of questionnaire. A total population size of 150 were selected and sample size of 109 was determined using Taro Yamane‘s formula at 0.05 level of significance. Also, 109 copies of questionnaire were distributed to the respondents, while 87 copies were completed and retrieved. The instruments were validated with reliability above 0.8 co-efficient, using Cronbach Alpha Technique. six research questions and six hypotheses were raised which was tested with spearman‘s rank order co-efficient of correlation using SPSS 20 version. From the findings, the concept of internal control system creates positive impact on risk assessment and risk financings. In conclusion, internal control system has a significant impact in risk assessment in the Nigerian public sector. Based on the findings and conclusion, it could be recommended that any internal auditor who cannot demonstrate the appropriate skills and knowledge should not undertake work in the area of risk assessment. Furthermore, internal control system should maintain high level of objectivity and independence in carrying out their core function of evaluating and providing management with assurance on risk assessment.

The aim of this study was to test the hypothesis of the doctor competence influence, interpersonal communication, and job satisfaction on the effectiveness of internship programs at the General Hospital in Jambi Province. This research applied a quantitative research with survey method. The sampling technique used probability sampling with a sample of 90 interns. Hypothesis testing used path analysis with significance level ɑ = 0.05. The findings of this study indicated that there were influences both partially and simultaneously: 1). doctor's competence (X1) on the effectiveness of the internship program (X4). 2). interpersonal communication (X2) on the effectiveness of internal programs (X4). 3). job satisfaction (X3) on the effectiveness of internal programs (X4). 4). doctor competence (X1), interpersonal communication (X2), and job satisfaction (X3) on the effectiveness of internal programs (X4). The implication of this study was the competence of the measured intern’s doctor and the factors that influenced it. Factors affecting the performance of interns physicians were gender, intelligence level, graduation time, internship placement, duration of internship, perception of internal living benefits, internal bureaucratic system, internal briefing, internship acceptance, acceptance by the public and ranks in the vehicle, facilities, adaptation , workload, number and type of cases, leave entitlements, Faculty of Medicine curriculum, perception of medical knowledge, public health efforts, role of accompanying physicians, interest in becoming doctors at Puskesmas (Public Health Center), discipline, communication, and choice of actions.

Immune checkpoint inhibitors open a new door for tumor immunotherapy, but it should not be ignored that some tumor patients are still insensitive to this kind of therapy. The purpose of this study is to analyze the prognostic value of STK11 mutations in metastatic cancer patients treated with ICIs. Information regarding somatic gene mutations of STK11 and patients’ survival time in advanced cancer patients receiving ICIs treatment was downloaded from the cbioportal database. The prognostic value of STK11 gene mutation was analyzed by Log-rank test and multivariate Cox proportional hazards regression analysis. The somatic mutation frequencies of STK11 among all patients were 6.14%, and STK11 gene mutations were mainly distributed in patients with non-small cell lung cancer. The results showed STK11 gene mutation status was associated with shorter survival time, the hazard ratio is1.746 (P <0.0001). The somatic mutations of STK11 were also associated with shorter overall survival in NSCLC patients (P = 0.017). Multivariate Cox proportional hazards regression analysis showed STK11 gene mutation was significantly associated with overall survival (HR= 1.567, 95%CI: 1.209-2.029, P= 0.001). The results of this study suggested that STK11 gene mutation could be used as a negative prognostic marker in metastatic cancer patients receiving ICIs treatment.

Cognitive radio is an intelligent network which addresses the availability of radio spectrum in order to enable dynamic spectrum access. This paper is based on engineering model for electromagnetic spectrum, which deals with current scarcity-based regulatory model. It is an intelligent platform through which static frequency allocations can done to dynamic, intelligent, and instantaneous frequency negotiations and assignment. Various detection models were discussed to make the radio spectrum abundance model possible, and a brief discussion on the architecture of mobile network. It was identified as a promising solution to the limit less need of spectrum and the main idea behind is for dynamic access of unused spectrum for communication. Its play a vital role for dynamic utilization of idle spectrum without affecting the rights of primary users, so that the services can be available for different or for other services. In this unused spectrum can be share in order to achieve a prominent goal for avoiding the cost of usage of spectrum. It also helps in improving the utilization of spectrum resources. In order to meet the critical requirements of the fifth generation (5G) mobile network, especially the Wider-Coverage, Massive-Capacity, Massive-Connectivity, and Low-Latency four application scenarios, the spectrum range used in 5G will be further expanded into the full spectrum era, possibly from 3 GHz to 300 GHz.

210 stool samples were collected from primary school children (100 male and 110 female).The stool samples were processed by wet prepration, formal ether concentration technique and saturated sugar flotation technique. The result revealed that out of 210 stool samples, 52 were found positive for intestinal parasites. This constituted an overall prevalence rate of 24.8%. The study revealed that the prevalence of intestinal parasites was 29% among males while it was 20.9% among females. The highest prevalence rate (35%) was reported among the 6-8 years age groups, while the lowest prevalence rate (10.3%) was reported among 12-14 years age groups. The prevalence rate of different parasites was as follow: Giardia lamblia (16.6%), Hymenolepis nana (6.7%), Taenia species (0.5%), Ascaris lumbericoides (0.5%) and Entamoeba histolytica (0.5%). The prevalence of intestinal protozoa (17.1%) was higher than the intestinal helminthes (7.6%). The study showed that 23.3% were infected with single infection and 1.4% was infected with mixed infection. Formal ether concentration technique was considered as the gold standard in detection of intestinal parasites. The sensitivity and specificity of saturated sugar flotation technique were 75% and 100% respectively

The accounting fraudulent tendency has developed in various countries, including in Indonesia with the corruption perception index in 2017 ranked 96 out of 180 countries in the world. This study aims to examine whether the influence of internal audit quality, job satisfaction, Asimetric Information, Good Corporate Governance towards accounting fraudulent tendency. The population in this study consisted of bank employees at BTN KC, BNI KC, BRI Syariah KC and BCA KCP in Tangerang. The sampling method used is simple random sampling. The data type used is primary data obtained from the results of the questionnaire answers by the sample. Smart Partial Least Square (SmartPLS) path modeling method is used as an analysis method. The results of this study indicate that internal audit quality has a negative influence on accounting fraudulent tendency. The relationship between the Internal Audit Quality variable and Accounting Fraudulent Tendency is equal to -0.353 with a T-statistic value of 2.827> 1.98, Ho is rejected and Ha is accepted. Job satisfaction has a negative influence on accounting fraudulent tendency. The relationship between Job Satisfaction variable and Accounting Fraudulent Tendency is equal to -0.519 with a T-statistic value of 3.489> 1.98, Ho is rejected and Ha is accepted. Asimetric Information has no influence on accounting fraudulent tendency. the relationship between Asymmetric Information variable and Accounting Fraudulent Tendency is equal to 0.163 with a T-statistic value of 1.477 <1.98, Ho is accepted and Ha is rejected. Good Corporate Governance has no influence on accounting fraudulent tendency. The relationship between Good Governance variables and Accounting Fraudulent Tendency is equal to 0.040 with a T-statistic value of 0.468<1.98, Ho is accepted and Ha is rejected.

The main objective of this contribution is to present a new alternative to effectively diagnose colon diseases in a timely, accurate and cost-effective manner, thanks to using technology. To be more specific, it introduces usage of an expert system that is based on using cluster, discriminant and multidimensional analyses and four biochemical parameters to effectively diagnose m. Crohn, colitis ulcerosa and large intestine cancer.

The purpose of this study was aimed at analysing national education policy on the implementation of character education which contains preparing madrasah, implementing policy, basic policy, as well as supporting and inhibiting factors. The research approach applied descriptive qualitative by collecting data through observations, interviews, and documentation. It was conducted at the State of Madrasah Aliyah (MAN) in Jambi Province. The research subjects consisted of madrasah principal, the vice of the curriculum, teachers, and students. This study revealed that 1) the potential of madrasah including environmental excellence, and evaluation shows the number of hours of learning and adaptive teachers. 2) Implementation of character education policies in madrasah through the learning of character values into learning programs, madrasah programs, and madrasah culture. 3) The basis for the government issuing a national policy on character education is the mandate of the 1945 Constitution, the 2003 National Education System Law, RAN 2010-2014, RPJP 2005 -2025, PP No. 87 of 2017, Ministry regulation No. 20 of 2018, addresses the 8th Nawacita (9 Jokowi-JK priority agenda) by the mental Revolution. 4) Changing in bureaucracy, changes in curriculum content, teacher understanding, and focus are still on cognitive, but community typology is not yet developed, and training is still inefficient. It can be concluded that the character education policy in The State Madrasah Aliyah Jambi Province has been implemented and has not maximally utilized the human resources that become uswatun khasanah figures and provides assistance for learning that supports character education in madrasah.

Background: The term undifferentiated connective tissue disease (UCTD) is used when people have symptoms and laboratory results suggestive of systemic autoimmune disease, but lack enough characteristics of a well defined connective tissue disease such as systemic lupus erythematosus, scleroderma and rheumatoid arthritis. Disease in patients with undifferentiated CTD most commonly evolve into a specific defined form while others remain unchanged. Methods: This was a prospective study of patients seen in a tertiary rheumatology clinic. The study was done over three years between July 2013 to June 2016. Patients with symptoms and signs suggestive of UCTD were included in the study. Only those with significant titre of antinuclear antibody (ANA) were included. Excluded from the study were patients with definite diagnosis of specific CTD. Socio-demographic characteristics of the patients were documented. Family history of autoimmune diseases and the time of diagnosis of UCTD were also documented. Results: Five hundred and two patients were seen in the rheumatology clinic over a period of 3 years. There were 79 patients diagnosed of connective tissue diseases with a period prevalence of 15.7%. Undifferentiated connective tissue disease constituted 10.1%. There were 4 females and 2 males. Patients were aged from 18 to 64 years, with a mean age of 42±5 years. Three patients presented with lupus-like symptoms. Arthralgia was the leading symptom. ANA was uniformly positive and the patient with positive anti Ro/SSA presented with sicca symptoms. Conclusion: UCTD is not completely rare in our environment. A high index of suspicion is however needed to diagnose them.

Introduction: Fine needle aspiration cytology is rapid, virtually non invasive and simple diagnostic procedure .FNAC offers a simple method of diagnosis of neoplastic and non neoplastic lesions of the head and neck. Material and methods: 280 cases of cervical lesions were taken up in the study over a period for 2 years from August 2017 to July 2019. Various staining procedure was done based on the sample. Results: Peak incidence of 90 (32.1%) cases was noted in 21-30 years age group. There were 168 (60%) females among 280. Site wise distribution shows that majority of lesions are from lymph nodes (39.2%). Of which Granulomatous lymphadenitis of Tuberculous etiology of about 60 cases. Discussion and conclusion: FNAC is a procedure which can be carried out as an out-patient procedure with minimal problems. Owing to its accurate diagnostic potential it is proved useful in separating inflammatory, benign and malignant lesions with good certainty.

Value-added pharmacy services (VAPS) are not connected with traditional pharmacy activities and do not include services, related to dispensing of medicines and professional consultation. A cross-sectional study that included pharmacists working in the community pharmacies in Bulgaria was carried-out. The pharmacists` attitudes toward VAPS and an implementation of remuneration were studied. The most commonly offered VAPS were blood pressure (BP) measuring with confirmation of 67.4% of the respondents and blood glucose (BG) measuring - 12.9%, but 42.9% of the pharmacists were willing to provide the different VAPS. Most of the respondents (63.5%) did not support the idea of implementation of a fee for BP measuring, but 53.7% considered it is necessary to charge a fee for BG measuring. VAPS are proven to have added value from societal, healthcare and economic point of view, but additional remuneration should be provided.

Now days, research studies have concentrated on complementary (alternate) medicine in treating a large number of infectious and non-infectious diseases, including cancer. The attention of research now shifted towards alternative natural medicine and is being preferred to the toxic effects of the synthetic drugs that are used to treat such diseases. Studies have shown that many natural plant products like amygdalin extracted from apricots and almonds to have shown anticarcinogen effect on many types of cancers including oral cancer. Herein we made an attempt to evaluate the anti-carcinogenic property of Muntingia Calabura proteins against Oral cancer cell lines. Oral cancer cell lines (KB cell line) were used in the present study. The proteins were extracted from Muntingia Calabura roots and the antiproliferative and cytotoxic activity on KB cell line was evaluated using 3-(4,5-dimethylthiazol-2-YL)-2,5-diphenyl tetrazolium bromide assay. The crude proteins of Muntingia Calabura roots showed cytotoxic and anti-proliferative activity on KB cell lines at a maximum efficacy at 100 μg/Ml is about 58% and maximum IC50 value is 52 μg/Ml. The crude proteins of Muntingia Calabura roots effective as an antiproliferative agent, who caused apoptosis in oral cancer cell line.

The aim of this study was to formulate and evaluate the chemical, functional, microbial and sensory attributes of complementary food from blends of sorghum, pumpkin seed and carrot. Sorghum and pumpkin seeds in the ratio of 70:30 (A), 60:40 (B), respectively were co-fermented aerobically for 24, 48, and 72 h at room temperature (30 oC). In the same ratio as samples (A) and (B), control (C) and (D) were unfermented. Carrots (20% W/W) was added to all the samples. The samples were subjected to chemical, anti-nutritional, functional, microbial and organoleptic properties using standard methods. The protein content of the fermented samples was higher than that of the unfermented samples. Tannins and phytates decreased after fermentation. Microbial counts decreased as fermentation progressed to 72 h. Water and oil absorption capacity, solubility index, bulk density and least gelation concentration were within the acceptable ranges for complementary food. Leucine and Lysine contents were high in all the samples. Histidine, isoleucine and methionine were higher in co-fermented samples than unfermented samples. The carotenoid value in co-fermented mixture was comparable to recommended daily allowance (RDA) for complementary food value for 10–20 months infants. Organoleptically, co-fermented samples scored higher in general acceptability, and unfermented samples scored higher than the co-fermented in terms of colour, aroma and taste. It could be concluded that co-fermented sorghum, pumpkin seed fortified with carrot blend diet had a better nutritional quality than the unfermented counterparts based on the overall findings.