ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
The Influence of Social Effects, Trust in Government, Hedonic Motivation on Behavior taxpayers with Behavior Intention as an intervening variable case E-Faktur Indonesia
Maya Qodarsi, Syamsurijal, Luk luk Fuadah
Page no 270-278 |
10.36348/sjef
This study aims to analyze the behavior of the use of Information Systems in
registered taxpayers at the Palembang Middle Tax Service Office through the Unified
Theory of Acceptance and Use of Technology. Specifically the purpose of this study was
to examine trust in government, hedonic motivation, and social influence on the Behavior
Intention and User Behavior of e-faktur and test Behavior Intentions towards User
Behavior of e-faktur. This research is Quantitative Descriptive Research. The sampling
method is proportional stratified random sampling method. The number of samples was
282 respondents are director and accounting major in company who registered in Middle
Tax Service Office Palembang. The method in this study is statistics using SmartPLS 3.0.
The results of this study indicate that trust in government has a significant effect on
Behavior Intention whereas behavior does not have an effect as well as Hedonic
Motivation which has a significant positive effect on behavioral intentions while behavior
does not affect. Social Influence does not have a significant effect on the Behavior
Intention and User Behavior of e-faktur. As well as Variable Intentions of Behavior
towards User Behavior e-faktur has a significant effect. In the next study we suggested
adding gender, age, experience and voluntary variables.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Cost Analysis of Anti- Diabetic Drugs in India
Rabiya Ahamedi, K. Dileep, J. John Kirubakaran, M.D Dhanaraju
Page no 1291-1294 |
10.36348/sjmps.2018.v04i11.004
Diabetes is a chronic condition that occurs extremely due to a combination of sedentary lifestyle and following an imbalanced diet. Thus the medications are to be taken for life time. So there is a need for the prescribers to prescribe the medication which would be cost effective to the patients. This study was planned to analyse cost variations of antidiabetic drugs available in Indian market. There is a wide range of variations as the price of drug marketing in India. This paper gives the information regarding the drugs available for diabetes, their available brands, average cost and cost variations. Which help the physician in giving the drugs to the respective patient which are effective to them as well as which are cost efficient and are afforded easily by the patient. As a result of which there will less medication non-adherence and increased patient compliance. It was conducted by taking the maximum and minimum cost of anti- diabetic agents manufactured by different brands of same drug, strength and dosage forms. The data is obtained from the current index of medical specialties [CIMS] April-July 2018. The cost ratio and percentage cost variations were calculated for each anti-diabetic drug. The average percentage price variation of different brands of the same oral anti-diabetic drugs in Indian market is very wide.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
The Clinical Effectiveness of AFOS & Exercises in Children with TOE Walking
Samreen Izhar, Noureen Fatima, Sana Farooq, Nida Zakir, Syed Hasan Abbas Rizvi
Page no 79-89 |
10.36348/jaspe.2018
Abstract: The objective of this study is to explain the importance of use of AFOs and exercise in children with toe walking due to calf muscle tightness, to provide advance rehabilitation techniques that can reduce the effects of progressive contractures, postural deformities and imbalance and to explain the best treatment and guidelines to parents to make the child maximum independent. This is an experimental based study in which participants are randomly selected. Fifty male and female participants (children) of age between 03 yrs –12 yrs are selected who presents with toe walking due to tightness in Achilles tendon. All participants are assessed prior to treatment and then reassessed after three month of therapy. Data was collected through an assessment form. Data was analyzed by the paired T-test statistics .The result shows a significant difference (p=0.00) in the variables of cadence, pain (VAS), ankle dorsiflexion & planter flexion range (p<0.005).The mean result for pre and post cadence is (-5.820), post treatment cadence improved because of achieving improved ankle dorsiflexion range. The study demonstrated that use of AFOS and exercises can achieve good ankle function and range of motion can be improved .The study shows that children with Toe walking due to Achilles tendon tightness can improve their walking pattern and ADLs by the use of AFOS & exercises.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
A Scientific and Technical Approach to the Development of Device for the Extraction of a Nucleotide-Peptide Substance from the Yeast Saccharomyces cerevisiae, an Activator of Ca2 + -Dependent NO Synthase
Marakhova AI, Zhuravleva MA, Stanishevsky Ya M, Kezimana P
Page no 1295-1298 |
10.36348/sjmps.2018.v04i11.005
А device for the isolation of nucleotide complex from biomass of Saccharomyces cerevisiae cells was developed, and the biological active substances in the extract were analyzed. The isolated nucleotide preparation can be used to stop oxidative stress and improve immunity. The developed device allows extraction of biologically active substances from Saccharomyces cerevisiae cells in series by extractants: distilled water under the action of an alternating voltage with a frequency of 105 Hz, a solution of hydrochloric acid with pH = 1.0-1.5 without using voltage. After acid extraction, the extract was neutralized with sodium hydroxide solution. The extracts obtained were combined and dried. The technical result of the device is a more complete two-fold extraction of the nucleotide complex from native Saccharomyces cerevisiae biomass. The use of our constructed device makes extraction of biologically active substances easier and complete. The content of biologically active substances, such as adenine nucleotides, amino acids, vitamins, micro-, macro- elements in the obtained extract was analyzed. A comparison of the activating effect of the isolated nucleotide preparation on Ca2+-dependent NO - synthase with T-activin was performed. Experiments showed that the nucleotide preparation, obtained by new device has a pronounced activating effect on Ca2+ -dependent NOS from rat thymocytes.
REVIEW ARTICLE | Nov. 30, 2018
Effectiveness of Micro Financing For Poverty Alleviation
Syed Zahid Abbas Naqvi, Muhmmad Hamza Qummar, Shahzad Ahmad, Syed Ali Raza Naqvi
Page no 279-281 |
10.36348/sjef
Poverty is a serious issue which is faced by masses around the world. This
study aims to determine whether the microfinance institutions established for the purpose
of reduction of poverty have been successful in achieving their objective or not. Primary
data was collected for the proposed research study through structured questionnaires. In
order to analyze the collected data multiple liner regression and paired t-test were applied.
Outcomes illustration that microfinance has a durable positive effect on children
education and enterprise financial performance. Though, there is varied indication found
on food security, household expenses and household assets. No effect has been detected
on housing and income smoothening of enterprise. Among other independent variables, it
was exposed that number of salaried persons was originate to be very important variable
contributing to the wellbeing of the microfinance clients
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Local Infiltration of Ropivacaine Hydrochloride 0.20% for Postoperative Analgesia in Caesarean Section under Spinal Anaesthesia - A Randomised Study
Anju Gautam, Nidhi Sharma, Bhupendra Muzalda, Neelima Tandon
Page no 1316-1320 |
10.36348/sjmps.2018.v04i11.009
Smooth and complication free postoperative period is always desired after completion of surgery in every case but it becomes more important in case in ceaserean section as patient has to start nurture newborn immediately. All the techniques for multimodal analgesia have some or other side effects and thus they have to be used very cautiously in postoperative ceaserean section patient as they can adversely affect health of the baby also. Local infiltration of ropivacaine is effective analgesic and wit lesser side effects than pharmacological drugs. Our hypothesis is that local ropivacaine infiltration reduces postoperative pain in patients undergoing ceaserean section. This randomized control study was conducted on 60 patients of ASA grade 1 and 2 after taking ethics committee approval. Group I (n=30) is control group with no local infiltration and Group II (n=30) local infiltration of 20 ml Inj. Ropivacaine 0.2% at incision site. Diastolic, systolic and mean blood pressure, heart rate were measured throughout the procedure. Time of rescue analgesia and VAS score was recorded postoperatively. local infiltration of 0.2% ropivacaine provides postoperative analgesia. Mean duration of rescue analgesia in group I was 115.67±4.09 that was significant (p<0.05) in comparison to group II 147.17±4.67. local infiltration of 0.2% ropivacaine reduces postoperative pain in patients of ceaserean section under spinal anaesthesia.
REVIEW ARTICLE | Nov. 30, 2018
The Structural Shift of China’s Foreign Exchange Reserves in the Trend Function
Gaolu Zou
Page no 282-287 |
10.36348/sjef
China’s foreign exchange reserves kept growing quickly for a decade;
however, they have decreased since 2014. The paper aims to test for a break date
probably existing on the trend function of foreign exchange reserve series. Monthly series
covered the period from January 2000 to March 2018. A standard ADF unit root test, an
ERS DF-GLS test along with the modified AIC, and an MZα test along with GLS
detrending were conducted. Structural shift tests were the Perron test (in a mixed IO
Model C and Model A or crash model), and the Zivot-Andrews test (in a mixed IO Model
C and Model A). Empirical analyses show that at least two unit roots exist in the variable,
implying a robust long memory. A break point took place most likely in January 2014.
US exit out of quantitative easing (QE) and federal funds interest rate hikes may be (at
least partially) attributable to the shift.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Effect of Transversus Abdominis Plane Block Using 0.25% Ropivacaine on Post-Operative Analgesia in Patients Undergoing Open Prostectomy- A Randomised Controlled Study
Anju Gautam, Nidhi Sharma, Rajan Godwin
Page no 1311-1315 |
10.36348/sjmps.2018.v04i11.008
Postoperative pain in patient undergoing open prostectomy is quite uncomfortable for the patient. All the techniques for multimodal analgesia has some or the other side effects. Transversus abdominis plane (TAP) block is newer, effective and comparatively simpler to perform and provides better and denser pain relief than pharmacological agents. This randomized control study was conducted on 60 male patients of ASA grade 1 and 2 undergoing open prostectomy after taking ethics committee approval. In group R (n = 30), 0.25% Ropivacaine hydrochloride (20ml) and in group S (n=30), 20 ml of normal saline was given through TAP block after completion of surgery. Time of first rescue analgesia and total dose of analgesic consumption for 24 hour postoperatively along with pain visual analogue scale (VAS) were measured and compared along with other vitals like heart rate, SBP, DBP and MAP. Postoperative TAP block using ropivacaine just after completion of surgery results in better analgesia in post-operative period in patients undergoing open prostectomy. Time of rescue analgesia in group R was 158.5±42.08 and in group S was 68.6±98.8. Also total analgesic consumption and VAS score in postoperative period was significantly low in ropivacaine group when compared with the saline or control group (p<0.05). TAP block using roipvacaine 0.25% in open prostectomy patients provide better analgesia in postoperative period and reduces amount of total analgesic consumption and thus the side effects associated with the later.
REVIEW ARTICLE | Nov. 30, 2018
Effect of Pension Industry Investments on Financial Intermediation in Nigeria
Okparaka Vincent C, Agbaji Benjamin Chukwuma
Page no 288-294 |
10.36348/sjef
This paper examined the effect of pension industry investment on financial
intermediation in Nigeria. The study used Ex-post facto research design. Its specific
objectives were to examine the effect of Pension fund investment in Federal government
bonds, Pension fund investment in State government bonds and Pension fund investment
in Private sector bonds on financial intermediation in Nigeria. Ordinary Least Square
regression was used as analysis technique. It was found that Pension fund investment in
Federal government bonds has positive and no significant effect on financial
intermediation in Nigeria; Pension fund investment in State government bonds has
negative and no significant effect on financial intermediation in Nigeria; and Pension fund
investment in Private sector bonds has positive and no significant effect on financial
intermediation in Nigeria. This implies that a unit change in pension fund investment do
not lead to significant increase in financial intermediation. Based on the findings of the
study it was concluded that pension industry investments have insignificant effect on
depth and liquidity of financial intermediation in Nigeria. It was recommended that the
pension industry should spread its investments beyond financial instruments in order to
widen its investments portfolio and aid a larger sphere of the economy with its
intermediation.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
To Study Effect of Transversus Abdominis Plane Block Using 0.25% Levobupivacaine on Post-Operative Analgesia in Patients Undergoing Open Prostectomy
Anju Gautam, Nidhi Sharma, Rajan Godwin
Page no 1306-1310 |
10.36348/sjmps.2018.v04i11.007
Patients undergoing surgery are most feared of postoperative pain. All the techniques for multimodal analgesia has some or the other side effects. Transversus abdominis plane (TAP) block is newer, effective and comparatively simpler to perform and provides better and denser pain relief than pharmacological agents. It could be used in abdominal and inguinal surgeries. This randomized control study was conducted on 60 male patients of ASA grade 1 and 2 undergoing open prostectomy after taking ethics committee approval. In group L (n = 30), 0.25% Levobupivacaine hydrochloride (20ml) and in group S (n=30), 20 ml of normal saline was given through TAP block after completion of surgery. Time of first rescue analgesia and total dose of analgesic consumption for 24 hour postoperatively along with pain visual analogue scale (VAS) were measured and compared along with other vitals like heart rate, SBP, DBP and MAP. Postoperatively, TAP block using levobupivacaine just after completion of surgery results in better analgesia in post-operative period in patients undergoing open prostectomy. Time of rescue analgesia in group L was 209.3±27.25min and in group S was 70.6±9.8 min. Also total analgesic dose consumption and VAS score in postoperative period was significantly low in levobupivacaine group when compared with the saline or control group (p<0.05). TAP block using levobupivacaine 0.25% in open prostectomy patients provide better analgesia in postoperative period and reduces amount of total analgesic consumption and thus the side effects associated with the later.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
International Capital Flows and Industrial Performance in Nigeria (1990-2015) Cointegration, DOLS and Granger Causality Approach
Olayemi Henry Omotayo, Aderemi Timothy Ayomiytunde, Ogunade Ayomide Olayinka, Eyeke Anayo Valentine
Page no 295-301 |
10.36348/sjef
It has been observed in the recent time that the bulk of studies on foreign
capital flows in Nigeria focused on aggregate economic performance, neglecting the
performance of industrial sub-sector. In order to move the frontiers of knowledge in this
regard, the paper critically examined the relationship between international capital flows
and industrial performance in Nigeria using Cointegration, DOLS and Granger Causality
Approach. The study extracted data from CBN Statistical Bulletin and UNCTAD
investment report from 1990-2015. Consequently, in order to address the objective of this
study necessary diagnostic tests such as unit roots, co-integration and Pairwise Granger
Causality Tests were estimated. The findings that emerged from this paper is as follows:
long-run effect shows that foreign direct investment and external debt have a significant
positive relationship with industrial performance in Nigeria. However, the remittances
though have a positive relationship with industrial performance in Nigeria, but are not
significant. Also, there is a unidirectional causality which runs from industrial
performance to FDI inflows in Nigeria. Hence, this paper recommends that Nigerian
government should see inflows of foreign capital as a viable catalyst that has the capacity
to propel the expansion of the country`s industrial sector, and the policy makers in the
country should embark on policy measures that will ensure the sustainability of foreign
direct investment inflows and external debt towards the direction of industrial sectors in
Nigeria. In the same vein, larger percentage of remittances should be tailored towards
industrial sector in the country. If foreign capital flows is sustained there will be industrial
revolution in the economy in the nearest future.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Determination of Blood Levels of Lead in Pregnant Women in Nnewi, Anambra State, South Eastern Nigeria
Job E.E, Ogbodo E.C, Ogbu I.S.I, Analike R.A, Onuora I.J, Obi-Ezeani C.N, Njoku-Oji N.N, Oguaka V.N, Amah A.K, Onyegbule O.A
Page no 1338-1342 |
10.36348/sjmps.2018.v04i11.012
Lead is a well known environmental and reproductive toxicant. This study was designed to evaluate the blood lead levels in pregnant women in Nnewi, Anambra State, South Eastern Nigeria. A total of 100 apparently healthy subjects comprising of 75 pregnant women and 25 non-pregnant women (control) aged between 18 and 45 years were recruited for the study. Thereafter, 2mls of blood sample was collected into EDTA container for the estimation of lead concentration using atomic absorption spectrophotometric method. A structured questionnaire was used in obtaining relevant data for age, dietary and lifestyle patterns of subjects. The result showed a significantly higher lead level in pregnant women compared with control group (p=0.000). Also, the mean blood lead level differed significantly between the first and second trimester as well as between first and third trimesters of pregnancy (p<0.05), but values obtained were similar between second and third trimesters of gestation (p>0.05) respectively. This study further revealed significantly higher blood levels in pregnant women that consume caffeine, animals killed by ammunition, and food items as well as in pregnant women that smokes (p<0.05). Also, blood lead level was significantly elevated in pregnant women that used well and piped water respectively (p<0.05). Therefore, there is need to avoid avenues of lead exposures in pregnancy in order to sustain the low blood level recorded in this study and hence, limit the potential adverse implications of lead exposures.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
Microinsurance Policy and Peace of Mind among the Small Scale Farmers: (A Case of Small Scale Farmers in the Southwestern Part of Nigeria)
Soye Yinka Augustine, Oyede Saheed Adesunkanmi
Page no 302-313 |
10.36348/sjef
Low accessibility to credit facilities has been devastating the small scale
farming business in Nigeria. Therefore, the small scale farmers in Nigeria are
encountering difficulties as these farmers cannot directly access credit facilities to boom
and develop their farm business activities, and this has led to agricultural business setback
in the country. This paper investigated how micro-insurance policy has influenced peace
of mind among the small scale farmers in Nigeria. The study used survey research
methodology, with the south-western part of Nigeria as the scope of the study. The data
for this study was extracted from primary source through well structure designed
questionnaires, using correlation and linear regression analysis to analyze the extracted
data. And to determine the present and future relationship between examine the present
and future relationship between the independent variable (micro-insurance (MI) and the
set of dependent variables (health risk (HR); financial protection (FP); vulnerability risk
(VR); and Poverty alleviation (PA)). The findings revealed that using micro insurance as
an health risks management tool among the small scale farmers in rural areas, and the less
privileges will be an efficient platform to alleviate their proneness to the risks of sickness,
because it will assist this them to overcome the anxiety of hospital bills payments, and
other medical expenses. The study conclude that Micro-insurance can mitigate
vulnerability among the small scale farmers in the country by providing low income
households, business and farmers with access to post eventuality compensation, thus
compensates them for injury, damage and providing coverage for their ill-health, which
invariably leads to development among the small scale farmers.
ORIGINAL RESEARCH ARTICLE | Nov. 30, 2018
A Validated Reversed Phase HPLC Assay for the Determination of Cefuroxime in Human Plasma
Nada H. Binhashim, Syed N. Alvi, Muhammad M. Hammami
Page no 1360-1365 |
10.36348/sjmps.2018.v04i11.017
A simple and precise reversed-phase high performance liquid chromatography (HPLC) method for the determination of cefuroxime in human plasma was developed and validated. Using cefazolin as an internal standard (IS), 0.25 ml plasma samples were deproteinized with 90 µl of 3% trichloroacetic acid in methanol, the supernatant was extracted with 150 µl acetonitrile, and 100 µl of the second supernatant were injected into the HPLC system. Separation was achieved on Atlantis dC18 column with a mobile phase composed of 0.01 M cetyltriethylammonium bromide, 0.01 M dipotassium hydrogen phosphate (pH 6.5), and acetonitrile (30:30:40, v:v:v). The mobile phase was spiked with triethylamine (10 µl/L) and delivered at 1.0 ml/minute. The eluent was monitored spectrophotometrically at 278 nm. No interference with cefuroxime and IS peaks by extracted blank plasma components or commonly used drug was observed. The relationship between cefuroxime concentration and peak height ratio of cefuroxime to the IS was linear over the range of 0.25-14.0 μg/ml. Coefficient of variation and bias were ≤ 12.6% and ≤ 11.0%, respectively. Mean extraction recovery of cefuroxime and the IS was 99% and 95%, respectively. The method was applied to assess the stability of cefuroxime under various conditions encountered in the clinical laboratory. Cefuroxime stability in processed samples stored at room temperature for 24 hours or 48 hours at -20 °C, and in unprocessed samples for 24 hours at room temperature or 14 weeks at -20 °C was ≥ 96% and ≥ 83%, respectively.
CASE REPORT | Nov. 30, 2018
Bladder Hemangioma: Rare Cause of Renal Colic- Case Report
N. Bourhroum, F. Chadi, H. Elouazzani, F. Zouaidia
Page no 427-429 |
10.21276/sjpm.2018.3.11.2
Cavernous hemangioma is a benign vascular tumor related to single or
multiple hemangiomas, probably developing from embryonic remnants of
angioblastic cells. This entity is very rare and constitutes barely 0.6% of bladder
tumors. However its diagnosis can be easily established by cystoscopy and confirmed
by pathological examination. Hematuria is the most common mode of manifestation.
Bladder hemangioma is most often sporadic, but it can be associated with a KlippelTrenaunay syndrom, in this case they are multiple. Treatment consists of tumor
resection. Selective arterial embolisation is rarely used. Endoscopic treatment by
photocoagulation Neodymium laser seems a satisfactory therapeutic option.