ORIGINAL RESEARCH ARTICLE | June 30, 2018
Analysis of Before and After the Formation of Waste Bank on Elementary Student Performance in West Jakarta
Helsinawati
Page no 94-100 |
10.36348/sjef
This study aims to analyze the differences before and after the formation of
waste banks in students, while the long-term goal is reporting and business strategy of
Waste Bank at school (including a simple model of financial statement). The method
used in this study is method of comparison with different test. The assessment of
student performance between before and after the established of waste bank there is
significant difference in the assessment of student performance at elementary school.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Comparative Study of the Role of Tax Audit and Tax Investigations in Developed and Developing Countries (Emphasis on Nigeria and United Kingdom)
Joseph Fineboy Ikechi, Omonu Obioma M, Ngaonye Luke Onyemauche
Page no 108-115 |
10.36348/sjef
This paper assesses the comparative study of the role of tax audit and tax
investigations in developed and developing countries (emphasis on Nigeria and United
Kingdom). The two research questions that guided the research include; to what extent
does effective tax audit and investigation curb incidents of tax evasion in developed
countries?; to what extent does effective tax audit and investigation in developed
countries enhance their tax revenue generation?. For developing countries, Nigeria as a
case study, the methodology employed for data collection is only primary source, which
involved the use of questionnaires, in which 48 questionnaire were administered to the
members of staff Port Harcourt branch of Federal Inland Revenue Services (FIRS) and all
the questionnaire were returned. Conversely, for developed countries, a critical look was
given to published journals and some published information on databases that have
confirmed that tax evasion occurs less often in UK owing to effective tax audit and
investigation. Such journals have equally confirmed that one of the reasons for increase in
revenue derivable from tax is as a result of effective tax audit and investigation as well as
reliable tax laws. A Simple random sampling technique was adopted in distributing 48
copies of questionnaire, which were returned. Presentation and analysis of primary and
secondary data collected with questionnaire were done using table, charts and simple
percentages. It was established that effective and efficient tax and investigation has not
been optimally put in place in developing countries hence the rampant incidents of tax
evasion and low revenue generated through tax administration systems in such countries.
On the other hand, in developed countries such as UK, tax audit and investigation is
effective and efficient and for that reason, higher revenue is generated and less incidents
of tax evasion. The study therefore concludes that for increased revenue generation and
prevention of tax evasion, reliable, efficient and effective tax audit and investigation
should be put in place in both developing and developed economies. It is the
recommendation of the study that developing countries urgently embrace functional audit
and investigation exercises to increase their revenue base through taxation and prevent
uncontrollable loss of revenue through tax evasion while developed countries should
maintain and strengthen their tax audit and investigation activities for a sustained optimal
performance.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Value Chain Analysis of Sesame Varieties in Some Selected Areas of Bangladesh
R. Sultana, R. Haque, M. H Rahman, M J Alam
Page no 116-121 |
10.36348/sjef
The study aimed to examine value chain of sesame varieties in some areas of
Bangladesh. The specific objectives were i) to estimate the cost and return of Binatil-1and
Binatil-2, ii) To identify the value chain of Binatil-1 and Binatil-2 iii) To determine the
constraints of Binatil-1 and Binatil-2 cultivation; and iv) to suggest recommendations for
policy guidelines. Both primary and secondary data were used for this study. Descriptive
statistics analysis using average, percentage, ratio, etc. and value chain analysis were done
in this study. The average cost of production of Binatil is BDT. 30341.08 per hectare and
yield is 1.23 t ha-1; which indicates to a production cost of BDT 24.81/kg. The average
human labour cost was BDT 19803.83 per hectare; fertilizer cost was BDT. 3990.84 and
land preparation cost was BDT 3164.84 per hectare. The cost of human labour, fertilizer
and land preparation are the major cost items of Binatil production. The average price for
Binatil 1& Binatil 2 was BDT 38 and net return was BDT 16306.42. In case of Binatil-1,
producer share was 65 percent for value chain-I and 55 percent for value chain-II and it
was 63 and 56 percent respectively for Binatil-2.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Evaluation of Nutritional Status of Emaswati Adolescent Swimmers
Dube Adiele, Gundani D. Patrick Morgan, Lunga M. Carolyne, Satish Rastogi
Page no 24-30 |
10.36348/jaspe.2018
Abstract: This study aims at examining the dietary intake status of adolescent swimmers. It also compares nutrient intake against the recommended dietary allowances and its associated implications on athlete’s health. A total of 65 subjects aged between 11 to 18 years was purposively selected; 35 swimmers and 30 non-swimmers. A structured Food Frequency Questionnaire was used to collect data. Correlations between continuous variables, association between BMI of swimmers and non-swimmers were calculated using ANOVA. The χ² test was used to compare the nutrient intake with the RDA of control and experimental group. Swimmers were taller, heavier and had higher waist hip ratio to a non-swimmers. The experimental and control groups reported a significant BMI and MAC. Females in two groups consumed meat protein than their male counterparts despite that the groups had many non-vegans. Although not statistically significant, men's consumption of food stuffs was higher than women; with χ² reflecting 3.4897 and 6.4371 respectively at 5%. Comparing MAR and NAR from swimmers and non-swimmers, nutritional intake in both swimmers and swimmers were seen to be inadequate in calcium (93%; 97%), riboflavin (91.7%; 92.6%), zinc (71%; 78.5%), and absorbic acid (94.2%; 95.7%) whereas intake of iron (0.4%; 1.1%) and protein (8.3%; 12.2%) was found adequate except for few swimmers. The means for groups were 0.71 and 0.75 respectively indicating that one or more nutrients were lower than the RDA. Despite that most energy intakes from the subjects were higher than RDA, mean of male and female swimmers on total fibre and fat were below the recommended daily allowances though significantly statistical at 5% level as 2.2645 and 2.1732 respectively. Adolescents showed that they were not consuming less water compared to other drinks of water even after training sessions. A healthy diet throughout is important to provide nutrients that support optimal physical growth and cognitive development.
CASE REPORT | June 30, 2018
Gorlin Cyst or a Benign Odontogenic Tumor: A Diagnostic and Treatment Dialemma
Dr. Mudit Agarwal, Dr. R Muthunagai, Dr. K. Sankar, Dr. N. J. Eswari
Page no 198-202 |
10.21276/sjodr.2018.3.6.2
The Calcifying Odontogenic Cyst (COC) represents a heterogeneous group of
lesions that exhibits a variety of clinicopathologic and behavioural features. Therefore a
proper categorization of the cases is needed for better understanding of each variant.
Ameloblastoma is one of the well-known odontogenic tumours that could be associated
with Calcifying Odontogenic Cyst. Very few cases of Ameloblastomatous calcifying
odontogenic cyst have been reported in the literature. In this report we present a case of
ameloblastomatous transformation of calcifying odndontogenic cyst.
ORIGINAL RESEARCH ARTICLE | June 30, 2018
Effect of Waterlogging and Submergence on Crop Physiology and Growth of Different Crops and Its Remedies: Bangladesh Perspectives
Jatish C. Biswas, Naveen Kalra
Page no 315-329 |
10.21276/sjeat.2018.3.6.1
This review assesses the impact of waterlogging and submergence on crop
physiology and growth of important crops in Bangladesh along with its remedial
measures. Waterlogging can take place because of heavy rainfall, inadequate drainage
systems, natural flooding etc. Oxygen levels diminish very rapidly in waterlogged root
environment. So, damage of crops depends on duration and severity of flooding. The
oxygen deficient conditions hamper plant growth, development and survival based on
their tolerance to excess water. Under such environment plants exhibit metabolic switch
from aerobic respiration to anaerobic fermentation, resulting in reduced rate of energy
production by 65-97%. Anaerobic roots may also die from self-poisoning byproducts of
anaerobic metabolism. The flooding also impedes the diffusive escape and/or oxidative
breakdown of gases such as ethylene or carbon dioxide resulting in its accumulations.
The accumulated ethylene may slow root extension, while carbon dioxide can severely
damage roots of certain species. Moreover, waterlogged plants often face the oxidative
damage induced by the generation of reactive oxygen species. However, all the plants
have the ability to detoxify the adverse effects of reactive oxygen species (ROS) by
producing different types of antioxidants such as ascorbate peroxidase (APX), superoxide
dismutase (SOD), peroxidase (POD), catalase (CAT), glutathione reductase (GR),
ascorbic acid, glutathione, tocopherols and carotenoids. Prolonged exposure of plants to
flooding conditions could result in root injuries which in turn restrict photosynthetic
capacity by inducing certain alterations in biochemical reactions of photosynthesis.
Waterlogging is also known to induce adverse effects on several physiological and
biochemical processes of plants by creating deficiency of essential nutrients like nitrogen,
magnesium, potassium, calcium. Species with inherently surface-inhabiting root systems
are notably tolerant of prolonged waterlogging. There are several options for mitigation
of submergence and waterlogging problems like breeding of waterlogging tolerant
varieties, improvement of drainage systems and changing in crop husbandry. Providing
adequate drainage, foliar spraying of fertilizers and hormones can alleviate waterlogging
problems. Bed planting in waterlogged prone areas and floating beds in flooded areas are
good options for high value crops.
REVIEW ARTICLE | June 30, 2018
Questioning the Past, Instructing the Present and Casting the Future: Refocusing the Emerging Debates and themes in Cameroon Historiography
Ngam Confidence Chia
Page no 773-781 |
10.21276/sjhss.2018.3.6.11
History as a master of the past; a commander of the present and subtle
compass of the future is continuously bulging in length and breadth as new facts,
intelligible methods of construction and auxiliary tools are discovered and used by
professional historians to refocus emerging themes and concepts. With these new
discoveries, the historical enterprise is expanding rapidly with a deal of both concord
and disagreements arising from the analyses of commonly investigated historical facts.
The ability of modern history to float freely and fittingly within the world of science
and that of arts; further polished by its dynamism to use the other disciplines of the
social science family to assert its causation and unique kinds of Historical truth, places
the course on a complex paradigm. On a broad plain, European and western historians
have fought hard to minimized disagreements on their historiography but African
history and historiography is still bedevilled by the scourge of bias, misinterpretation
and ignorance. The Republic of Cameroon at any point in time is a fine fitting to showcase the re-investigation of the past, understanding the present and casting the future.
Going by colonial history, Cameroon shares a triple experience (German, British and
French).By geography, her coastline gave her wider exposure to the Atlantic slave and
legitimate trades and her geographical position permitted her to be influenced by
historical developments in both west and central Africa.This paper from its various
sources refocuses and interrogates the emerging debates and contrasting themes like
colonial misgivings, self-centeredness of early nationalists and irresponsible leadership
blamed for current multifaceted problems of Cameroon historiography today. It argues
that the actors behind these themes and episodes can only be better appreciated and
comprehended in the light of the prevailing circumstances at the time. Such a
scholarship enterprise will create a sense of positive approach to Cameroon
historiography thereby, giving us a command of the present trend of issues and casting
an assuring future. It further perceives the diverse Cameroon historical heritage and the
harm done to it by Eurocentric writings, not as vices but as potent episodes that
reminds us of our foundational frames pointedly awful but worth being used to
stimulate development and hope instead of remaining steadfast in the apportioning of
blames in an era of abounding opportunities.
REVIEW ARTICLE | June 20, 2018
The Effect of Teacher Competency, Work Motivation and Facilities of Education Influence to Teacher Performance
Ahmad Badawi Saluy, Yulmailis
Page no 481-490 |
10.36348/sb.2018.v04i06.001
This study aims to examine and analyze the influence of competence, motivation, and facilities of education advice on the performance of teachers XYZ Senior High School Jakarta. The population of all teachers of XYZ Senior High School Jakarta is 50 teachers. The research method used is a quantitative approach and explanatory with survey method. Data were collected using questionnaires given to 50 respondents; with sampling technique used is census. Methods of research analysis used multiple linear regressions. Data processing used software program Statistical Product and Service Solution (SPSS) version 20. The results showed competence, motivation, and infrastructure facilities have a significantly positive effect on teacher performance. The influence of competence, motivation, facilities, and infrastructures shows positive influence to teacher performance. Competence is the greatest variable of influence on teacher performance. The three independent variables namely competence, motivation and means facilities education have a positive and significant effect on teacher performance in XYZ Senior High School Jakarta.
ORIGINAL RESEARCH ARTICLE | June 10, 2018
Antimicrobial and Analgesic Activity of Solanum torvum
Suman Acharyya, Babli Khatun
Page no 459-464 |
10.21276/haya.2018.3.6.2
The present investigation was conducted to evaluate antimicrobial and
analgesic activities of ethanol extract from Solanum torvum (Family: Solanaceae)
aerial parts. The bioactive compounds such as glycoside, tannins, sterols, saponins,
flavonoids, carbohydrates and proteins are detected in ethanol extract shown
promising antibacterial activity against gram positive bacteria viz. B. subtilis and S.
aureus. Analgesic activity was evaluated against both thermal and chemical induced
stimuli, which were evidenced from acetic acid induced writhing, tail immersion and
formalin induced paw licking test. The assessment of peripheral analgesic effect of the
ethanol extracts exhibited a significant percentage inhibition in the writhings which
were induced by acetic acid in mice. Similarly test drug significantly increased the
latency period in the tail immersion test and the formalin study showed that both the
aphasic and tonic pain was blocked by the extract. The overall analgesic effect of
ethanol extract (200 and 400 mg/kg body weight, p.o.) was lower than the standard
drugs aspirin. The presence of flavonoid compounds in ethanol extract of Solanum
torvum aerial parts may be responsible for the analgesic effect
ORIGINAL RESEARCH ARTICLE | June 10, 2018
Influence of Antagonistic Crustaceans on Population of Aedes aegypti Larvae under Simulated Conditions
Ankita Thakur, Devinder Kaur Kocher
Page no 465-468 |
10.21276/haya.2018.3.6.3
Dengue and chikungunya are two mosquito-borne viral ailments transmitted
by the same species of mosquito, Aedes aegypti and these ailments are of great public
health concern in country like India. Thus, the present study was aimed to check the
influence of antagonistic crustaceans on population of Aedes mosquitoes. Based on
our laboratory experiments, the best ratio of antagonistic crustaceans (Cyclopoid
copepod, Mesocyclops aspericornis and cladoceran, Daphnia magna) was chosen
against Aedes aegypti larvae to test the influence of these crustaceans under simulated
conditions. During the study it was observed that overall time taken for the larvae to
convert into adult was 14.82±2.65 ranging from 14.0-21.0 days i.e. 4 days longer than
the control sets. L1 larval stage was more prone to mortality i.e. 42.35±0.69 than other
larval stages. Total adult emergence was significantly reduced i.e. 52.30±1.57
(31.65±0.69 males and 20.65±0.88 females). Significant reduction in body size of both
male and female was observed i.e. 3.79±0.16 mm (control 4.44±0.07 mm) and female
size significantly reduced to 4.17±0.15 mm when compared with control sets i.e.
5.48±0.08 mm. Life span of males was reduced from 15.35±1.20 to 9.33±0.33 days
and in case of females longevity was reduced from 22.00±1.15 to 11.67±0.66 days.
ORIGINAL RESEARCH ARTICLE | June 10, 2018
Climbers of Rampur and Kotgarh Forest Division of Shimla District, Himachal Pradesh
Prem Prakash, Mukesh Kumar Seth, Priya Kumari
Page no 517-520 |
10.21276/haya.2018.3.6.11
Himachal Pradesh is lying between 30.22' to 33.12' North latitudes and 75.47'
to 79.04’ East longitudes. The area of the state is 55,673 km2 with almost mountainous
elevations ranging from 350-6500 m above the mean sea level. Shimla is surrounded by
Mandi and Kullu in the north, Kinnaur in the east, Uttarakhand in the southeast, Solan
to the southwest and Sirmaur in the south. It is the third most populous district of
Himachal Pradesh, after Kangra and Mandi. In the present study 24 climber species
belonging to 12 families and 19 genera have been reported. Cucurbitaceae and
Ranunculaceae with 4 species, Apocynaceae with 3 species, Convolvulaceae with 2
species, Dioscoreaceae and Menispermaceae with 2 species and other families with one
species.
REVIEW ARTICLE | May 30, 2018
Empowering Women through Microfinance: A Case Study of Pakistan
Hajera Shah Syed
Page no 389-395 |
10.36348/sb.2018.v04i05.002
The purpose of this paper is to critically evaluate the increasingly important topic of women empowerment which plays a determining role in the economic development of any nation. The paper is designed to study the empowerment of women through microfinance in the context of a developing nation like Pakistan. Pakistan is a largely patriarchal society where women face numerous challenges in terms of setting up and managing business ventures while respecting the cultural norms and practices deeply embedded in the society. This a review paper and the methodology used is desk research. A number of scholarly articles and reports have been reviewed to get an insight into this topic. The paper mainly attempts to identify the definition of empowerment, women empowerment; major challenges faced by women globally, Pakistani women in the labour market, the outreach of Microfinance Institutes to women entrepreneurs in Pakistan. Last but not the least, it provides recommendations for the future on how to further increase women empowerment in Pakistan.
REVIEW ARTICLE | May 30, 2018
Violation of Cooperative Principle: Comparative Analysis of Jing Xing Show and A Date with Lu Yu
Weixuan Shi, Pengying Qu
Page no 677-681 |
10.21276/sjhss.2018.3.5.14
TV talk show is a program in which a host communicates with a guest about
a certain topic or person. Usually, the host and guest follow the cooperative principle
during their communication, but both sides violate the cooperative principle in the
program, realizing the conversational implicature of avoiding answering questions
directly, implicit expression and additional information and so on. This article, based
on Grice’s Cooperative Principle, attempts to analyze the similarities and differences
between Jin Xing Show and A Date with Lu Yu in terms of programming orientation as
well as host style from the perspective of violation of cooperative principle. And the
examples in this article are chosen from two Chinese shows, in which Hu Ge, a popular
actor in China as the guest. It is hoped that this study can provide some reference for
other talk shows, and can improve people’s ability of daily conversation and enhance
people’s language charming and communicative competence.
REVIEW ARTICLE | May 30, 2018
Dynamic Effects of Exchange Rates and Foreign Price Inflation: Evidence from Thai
David Iheke Okorie, Andrew Akweny, Abraham Simon Otim Emuron
Page no 424-435 |
10.36348/sb.2018.v04i05.007
In an attempt to maintain a stable exchange rate and price level in Thailand given shocks from the United States, China, Euro Area, and Japan; the top five trading partners of Thailand, this study employs the system equations of VAR model techniques. Results show that the interest rates, demand shocks, and foreign prices affect the stability of the Thailand exchange rates and price levels. More so, empirical evidences validate the existence of unidirectional causality between Thailand exchange rate and domestic (as well as foreign) price inflation.
ORIGINAL RESEARCH ARTICLE | May 30, 2018
Role of Langerhans Cells in Oral Epithelial Dysplasia and Squamous Cell Carcinoma
Dr. Veda Hedge, Dr. Preeti K
Page no 184-189 |
10.21276/sjodr.2018.3.5.10
Langerhans cells are dendritic, antigen-presenting cells which reside within
the stratified squamous epithelium of skin and various mucosae, where they function as
the outermost arm of the immune system. Langerhans cells play an important role in
inflammation and immune responses, including anti-tumour activity. Thus this study is
aimed to identify the role of Langerhans cell in oral dysplastic epithelium and oral
squamous cell carcinoma. Quantitative analysis of Langerhans cells were done in
normal oral mucosa (n=10), oral dysplastic epithelium (n=20) and oral squamous cell
carcinoma (n=20) with immunohistochemical analysis using monoclonal antibody
against CD1a. Counting was done in ten non-overlapping consecutive high power fields
by two independent observers. An increase in the number of Langerhans cells were
observed from normal mucosa to oral dysplastic epithelium and oral squamous cell
carcinoma. There was no statistically significant increase observed from oral dysplastic
epithelium to oral squamous cell carcinoma. The immune system responds to the
dysplastic and invading epithelium in oral squamous cell carcinoma by recruiting
Langerhans cells. Langerhans cells present altered antigen to naïve T cells, thus
initiating an immune response. However, tumour microenvironment has a critical role in
modulating the recruitment and function of Langerhans cells in oral squamous cell
carcinoma