One of the objectives of the preparation of the Tax report is to provide information to parties who need it that will be used to make comparisons, assess the ability of a company, and as a guide for decision-making. In order to fulfill the above objectives, financial reports must be comparable. These comparisons can be done in two ways, namely horizontal and vertical. Horizontal comparison is a comparison of a company's tax financial statements with other companies for the same period, which in its concept can easily be used, in which the preparation uses existing software. This study aims to develop a tax accounting learning model using the Computer Tax program as a teaching material in lecture materials in universities. The specific target to be achieved in this study is to issue teaching materials in the form of financial accounting books compiled with the Computer Taxation program. To achieve these objectives, this study uses descriptive analysis to identify the problems that exist in financial accounting learning in universities in the city of Medan. That has been running all this time. These problems include not understanding students in using Tax computer programs that have been issued for a long time, and not motivated to study the program because of lack of guidance in carrying out the practice. To find the factors that become obstacles in understanding the use of the program. With the identification of these factors, then a teaching material can be arranged to motivate students to want to like the teaching material and the goal of educating the nation can be achieved.

The aspiration of foreign bodies into the bronchus frequently occurs in children as well as in elderly people. Foreign bodies in the airway not only cause chronic cough and pneumonia, but also result in life-threatening conditions, such as dyspnoea, cyanosis and death. This report presents the clinical characteristics of 9-year-old patient with sub-glottis in the foreign body. The foreign body was dental root canal instrument (reamer).

Abstract: E-sports is digitized sports, the traditional sports venues and equipment transferred to the new carrier, combined with advanced electronics and information technology, sports extends from the real world to the virtual world. From the perspective of e-sports participants, e-sports athletes need higher demands on the physical and mental qualities and embody the spirit of sport information in another society. This paper illustrates the generation of e-sports industry from the perspective of industrial integration and development courses of China’s sports industry. It also expounds China’s current situation and existing problems of the e-sports industry and provides pertinent policy recommendations, which mainly includes relying on strengthening the independent research and development of products; providing financial support to relax market access.

Societies are classified according to their development and use of technology. For most of human history, people lived in preindustrial societies characterized by limited technology and low production of goods. After the Industrial Revolution, many societies based their economies around mechanized labour, leading to greater profits and a trend toward greater social mobility. At the turn of the new millennium, a new type of society emerged. This post-industrial, or information, society is built on digital technology and nonmaterial goods. Educational and instructional supervision occur in a variety of societies; thus the need to explore the various typologies of societies that provide the context for the instructional supervision process.

The main objective of this work was to evaluate the physico-chemical and microbiological qualities of dexamethasone sodium phosphate injection in the city of Douala. The experimental type was conducted from December 2016 to June 2017. It consisted of carrying out tests of physic-chemical and microbiological parameters on 14 batches of injectable DSP, conditioning, pH, TLC identification, dosage of active ingredient, the clarity, nominal volume and sterility of the drug were analyzed. The technics used were a visual inspection, thin layer chromatography, UV/visible spectrophotometry and microbiological technics, were that of direct seeding. The results were compared in each sector (formal and informal) and in both. Thus, it was found that the injectable DSP, which came from the formal sector had a non-compliance rate of 12.7%, while that from the informal sector a non-compliance rate of 39.7%. In both sectors, the injectable DSP had a non-compliance rate of around 26.2%. Both formal and informal circuits were all affected by non-compliance, although there is a predominance in the informal circuit.

The purpose of this study was to assess the influence of procurement practices on performance of construction projects in Tanzania. The principle question to be addressed by this study is „what procurement practices are responsible for performance of construction projects in Tanzania?‟ To answer this question and to achieve the primary objective of this study, the researcher focuses on National Housing Corporation (NHC) as a case study. NHC has been selected for this study because it is one of the major public institutions with a significant portfolio of public projects, some of which have succeeded whereas others have failed. The research design used was descripto-explanatory which allowed a detailed description and analysis of the variables under study; describing and presenting their characteristics and explaining their relationships without manipulation. The target population composed of 60 employees from five different departments within NHC headquarters, of which the researcher conducted a census. The study used questionnaires as the primary research instrument. The data was coded as per the objectives to give distinct differences and multivariate regression done to look at the relationship of the variables. Presentation also was done through their calculated mean, frequency, standard deviation and the correlation analysis of the data collected. The study found that indeed various procurement practices influence performance of construction projects in NHC. The supplier selection was found to reduce conflict of interest between the suppliers and management of the organization and in the process influence productivity of the staff. The study further revealed that that contract monitoring and control reduce risks and triggers off an effort to search for solutions to the identified threats to the project success. The study concluded that to a great extent the performance of construction projects is being influenced by adoption of procurement practices, the study recommended that NHC resources need to be more utilized so as to enable more development and less wastage in the company, NHC should handle on the issue of conflict of interest from the management and the outsiders when dealing with the supplier selection and project implementation section. However, the NHC also need to advance more on the policies regarding the quality of construction projects so as to ensure quality projects are achieved at the long run which is beneficial to the company.

In this study, a solid state processing tool for microstructure modification and material properties enhancement; friction stir processing (FSP) was applied on the surface of as-cast Al-Si-Cu-Ni aluminium alloy. Samples were subjected to FSP using fixed tool rotation speed 1400 rpm and traverse speed 42 mm/min, with tool angle tilted 3˚.The influence of the FSP on the microstructure and tensile properties of the cast AlSi-Cu-Ni alloy samples were studied. Microstructural evolution of the samples was investigated using optical microscope (OM) and scanning electron microscope (SEM), tensile test carried out at 1 mm/min cross-head speed. The results showed that FSP improved the tensile strength of the samples by decreasing particles size and porosity. FSP improved the alloy strength by about 54%.

Investors can choose to invest in the real investment sector or in the financial sector. The decision to choose the investment sector is mainly determined by the amount of return (return) generated and the risk (risk) that will be received by investors due to the investment. Theoretically the risks and returns received from an investment will go hand in hand. The higher the rewards expected to be received, the greater the risk that investors will receive. Fama (1970) classified information into three types, namely; (i) oast price change (past price changes), (ii) public information (publicly available information) and (iii) public and private information (good information available to the public and not). The efficient market hypothesis has been widely tested and, with the data in a wide variety of markets and variety result. The Structure of Scientific Revolutions, we seem to be entering a stage where widely scattered and as yet incohesive evidence is arising which seems to be inconsistent with the theory. Daily observations are taken for the period January 2017 to December 2017 on LQ-45 at IDX. Autocorrelation, Ljung-Box Qstatistic Test, to test the hypothesis that the stock market follows a random walk. Daily returns are not normally distributed, because they are negatively skewed and leptokurtic. In aggregate we concluded that the daily prices do not follows random walks in LQ-45 IDX. The investors can take the stream of benefits through arbitrage process from profitable opportunities across these markets.

Poetry is one of the essence of Chinese literature and poetry translation is the most complicated and controversial one in literary translation. Under the theoretical framework of Halliday's systemic functional grammar, this article analyzes the selected versions of English translation of the Chinese poem QingMing. We focus especially on interpersonal metafunction and find that mood and communicative role have interpersonal significance. This study examines the applicability of the systemic functional linguistics in poetry translation analysis and puts forward some suggestions on poetry translation.

Since their unearthing in the mid 1990's, Stem Cells have carried with them the promise of developmental, significant scientific and medicinal research. Likewise, it has the prospect that possessed the possibility of enhancing treatments for a host of diseases. These „super cells‟ have a key clinical prospect in tissue repair, with its adherers believing that they symbolizes the future relief or cure of varieties of common disabilities; substitute of faulty cells in a patient through transplantation of hES cell‐derived equivalent which could help restore normal function. Those who seek to curtail the use of certain stem cell lines, revert to the argument that has defined many medical centric debates over the previous decades. The argument, the destruction of human life to create life, is the stalwart philosophical point that all anti-stem cell advocates attempt to make. The purpose of this discussion is to engage in an analysis of the various aspects of the ethical debate relating to the use of stem cells in medical research.

The term “developed country” is synonymous to “industrialized country, post-industrial country, more developed country, advanced country, and first-world country.” The United Kingdom, France, Germany, Canada, Japan, Switzerland, and the United States of America are only a few of those considered as developed countries. A developing country, on the other hand, is one that has a low level of industrialization. It has a higher level of birth and death rates than developed countries. Its infant mortality rate is also high due to poor nutrition, shortage of medical services, and little knowledge on health. The citizens of developing countries have a low to medium standard of living because their per capita income is still developing, and their technological capacity is still being developed. There is also an unequal distribution of income in developing countries, and their factors of production are not fully utilized. Developing countries are also referred to as third-world countries or least-developed countries.

The foot anthropometric data provides highly important information for anatomist, forensic scientist, physical anthropologist, health science, sports science &medical science professionals and also footwear industrial personals. The appropriate use of foot anthropometry data may aid in individual identification, assessment of health status, comfort and safety. The anthropometric variations not only depend on genetic inheritance, but also differs based on environment, geographical demarcations, ethnicities and cultures. Though some of the foot anthropometric studies are carried out in Malaysian population, but still a comprehensive foot anthropometry data among undergraduate students in Malaysia is limited. The study included 227 undergraduate students of AIMST University. Their age ranged from 18-25 years, with Malaysian citizenship. The data collection procedures followed was in accordance with the ethical standards of AIMST University committee. The FL measurements were carried out using digital sliding calliper (Mitutoyo, ABSOLUTE, Model No. CD-12” PSX, Serial No.0051322) with standard procedures and techniques. The FL measurement values were recorded in the nearest millimetre. All data were analyzed with SPSS trial version 22. The Independent T-test was used to analyze the difference in foot length between the right foot and the left foot of each gender. The socio-demographic data and the foot dimensions of the participants were described with descriptive analysis. The results showed that there were no significant differences between right foot length (FLR) with left foot length (FLL) in male feet but a significant different of right foot length (FLR) with left foot length (FLL) in female feet. The study showed no significant bilateral foot asymmetry in male foot but a significant bilateral foot asymmetry in female foot. The anthropometric data obtained in this particular study will not only help to establish the individual profile of the university student but also it will be of great value in practical applications and for further studies in this field.

Glycated Hemoglobin (Hb A1c) is now used largely for DM control. Hb A1c is influenced by many risk factors; these include BMI, physical activity, age, ethnicity, diet and smoking. The determinants of Hb A1cvalues in Sudanese have not been studied despite their utmost value in DM control. The objective of this study is to evaluate age, gender and body mass index as determinants of glycated hemoglobin in non-diabetic Sudanese population. A cross sectional study was conducted during 2016-2018 in Sudan covering Khartoum state, Northern state, Gezira state, Red Sea state and North Darfur state, on adults of ages between 20-60 years and not known to be diabetic or suffering from any chronic illness.1097 participants were assessed by a questionnaire covering age, gender and other demographic and social characteristics. BMI was calculated after measuring weight and height by standard scales. A sample of 5 ml venous blood was taken for FBG to exclude DM and measurement of Hb A1c using a modified ELISA reader known as Cobas Integra 800 (Roch) machine. Correlations between the variables were estimated and P value < 0.05 was considered statistically significant. There is a positive correlation between HbA1c and gender; female subjects had higher values than male subjects. The mean of HbA1c in females was 4.6 ±0.9 % which was more than the mean in males 4.5 ±1.0 % with significant p value of 0.03. There are slight differences in HbA1c levels between the age groups, the oldest (more than 50 years) having the lowest values (4.4%) and those with group of age between 35-50 years have the highest value (4.7%). HbA1c levels were found to be higher (4.8%) in those having BMI more than 30. There was no significant correlation between HbA1 c; age, weight and BMI (r =.009, .010, =-.032) and the p values were 0.7, 0.7 , 0.33.respectively . There was intermediate correlation between HbA1c and Height (r) =0.13 with significant p value of 0.00. This study showed significant higher HbA1c levels in females compared to males. Age and BMI have no significant effect on the HbA1c levels in Sudanese population but there was a significant correlation with height.

According to (Bayt.com, 2015); the largest recruitment site in the Middle East and North Africa (MENA), A percentage of (14%) of Jordanian employees are very satisfied with their work, (25%) are somewhat satisfied, and (33%) are a bit dissatisfied, while (28%) are very dissatisfied with their work. Meanwhile, because the economic status in Jordan is critical, and the cost of living is very high, decision makers and managers of Jordanian organisations have to pay their full attention in making their employees their most valuable asset. While they have to focus on developing workers’ diverse skills and realise these skills by enrolling employees in training courses that meet their interests and needs. In addition, In Jordan, HRM has not received big attention yet. To address some of the common practices occurs by HR department in organisations of Jordan. (Bhatia 2016) mentioned that no opportunity is given to an employee to express his / her development needs. Unplanned employee development exists because training manager nominates employees with no formal procedure to fillin training requirements and analytical skills and capabilities gaps. All this leads to, money and efforts waste. This article explains the use of exploratory factor analysis in extracting factors of Human Resource Management Constructs (Motivation, Training and Development, Working Conditions, Performance Appraisal) and the factors of Job Satisfaction Construct. The quantitative study collected information on the participants’ perceptions towards multimodal forms in digital contents as well as uncover their opinions on why they want to access and use digital content.

This socio-anthropological descriptive type of study was conducted to explore the level of depression and to find out the various socio-economic, academic factors which act as barriers to study among university students of Bangladesh. The aim of this study is to estimate depression among university students of Bangladesh using statistical method. This research conducted among University students.Thesample size was 600, randomly selected from three Universities in capital city Dhaka. The depression of male students is more than female students. But it is a notable that, the female are more worried about their future carrier life than male students.