Abstract: An audit is an independent examination of account of an entity done by an independent auditor in other to ascertain the truth and fairness of the financial statement. This paper tries to explore the content of public and private audit in Nigeria. Various laws and enactment were view as what are the requirements of public as well as private audit. It was found out that both of them are two bird of the same feather. They are all governed by the professional pronouncement as well as the financial reporting standard of Nigeria. Although, but the parties maintain the code of ethics of the profession which include: Independence, Integrity, Confidentiality and professional duty and care. It was recommended that strengthening the independence of the supreme audit institution, and reinforcing the PAC to be alive to its responsibilities and improving the accounting environment. Also external audit should maintain the ethics of the institution toward rendering of their duties.

Abstract: The objective of this study was to evaluate the effects of tramadol, a centrally acting synthetic opioid analgesic, on glutamate metabolism, without inducing pain. Male adult Wistar rats weighing 150 ± 20 g were used in the study. An effective dose of tramadol was injected subcutaneously into the rats at 0, 24, and 48 hours, and the changes in the levels of activities of glutamate dehydrogenase (GDH), glutamine synthetase (GS), glutaminase, aspartate (AAT) and alanine (AlAT) aminotransferases, and glutamine content, were recorded at 3, 6, 12, 24, 48 and 72 hours in different areas of the rat brain, viz. cerebral cortex, cerebellum, pons-medulla, hippocampus and hypothalamus. Aminotransferase activities were examined in serum also. Following the first administration of tramadol at zero hours, GDH activity showed positive deviations in all areas except pons-medulla, GS activity showed positive deviations in all areas, glutaminase activity showed negative deviations in all areas except pons-medulla, and glutamine content showed positive deviations in all areas except hippocampus, up to 12 hours. Aminotransferase activities showed differential deviations, with increases in some areas and decreases in the others. Peak deviations in all cases occurred either at 3 or at 6 hours. All parameters reverted towards near control levels by 24 hours. Following the second and third injections of tramadol at 24 and 48 hours respectively, the parameters recorded deviations at 48 and 72 hours that were slightly reverting from those at 24 hours. The results indicate differential tissue responses from different areas of the brain to the administered analgesic. Further, while the administration of opioids could affect the glutamate release vis-à-vis reuptake and the activation of N-methyl-D-aspartate (NMDA) receptors, these changes could presumably be associated with alterations in the levels of other parameters related to glutamate metabolism. This could be another facet of the analgesic effects of tramadol.

Abstract: In this paper, we propose a new non-monotone self-adaptive trust region method with line search for solving unconstrained optimization problem. Different from the usual trust region methods, our algorithm does not only use a non-monotone technique, but also use a new rule to update the trust region radius. We prove the global convergence of the new algorithm under some reasonable assumptions.

Abstract: The objective of the study was to evaluate the phytochemical and in-vivo antihyperlipidemic activity of Solanum spirale Roxb. leaves. The physiochemical standardization of the dried leaves powder was done with respect to ash values, foaming index, extractive values and moisture content. The dried leaves were extracted with petroleum ether, chloroform and water. The phytochemical analyses were carried out and the antihyperlipidemic activity of the chloroform and aqueous extracts were evaluated. The antihyperlipidemic study was carried out by inducing hyperlipidemia in rats by means of triton. The serum collected was analyzed for total cholesterol, triglyceride, low density lipoprotein, and high density lipoprotein. The result of the present study revealed that both the aqueous and chloroform extracts of leaves of Solanum spirale Roxb. possess antihyperlipidemic activity.

The purpose of this study was to develop a Interpenetrating Polymer Network (IPN) of Chitosan and Hydroxy Ethyl Cellulose (HEC). The drug Diltiazem HCl, used in the treatment of angina pectoris, hypertension and cardiac arrhythmia. Diltiazem HCl has a short elimination half-life; this will bring down its dosing frequency to once a day and on the same time make a zero order release system. Microspheres were prepared by using controlled release polymers. The formulations were evaluated for pharmacopoeial quality control tests and all the physical parameters evaluated were within the acceptable limits. Formulation B7 was proved to be good drug content, % drug encapsulation efficiency and % drug release up to 12 h as compared to the other formulations. Stability studies were carried out on the optimized formulation B7 for period of 3 months at 400c/75%RH. Finally it was observed that there was no change in physiochemical and physical properties as well as in drug release profile even after storage at 45°C and 75 % RH for three months.

Abstract: Parovaraian cysts are simple cysts arising from the adnexa occurring most commonly in the women of reproductive age group. Rarely can they be of neoplastic origin. Female of 21 years presented with pain in abdomen. On basis of clinical examination, ultrasonography and biochemical tumour markers it was diagnosed as ovarian tumour. At laparotomy it was seen to be parovarian cyst of 12cm x 14cm size. On histopathology it was proved to be a neoplastic parovarian cyst - serous cystadenoma.

Abstract: This paper focuses to study the role of SNSs in political communication as well as to study the SNSs as an emerging tool of political campaigning. This study is guided by Technology Acceptance Model of communication school of thought. A survey of 150 college students of Gurgaon district is conducted using combination of purposive and random sampling techniques. The data is analyzed using correlation and percentile technique. The study found that social networking sites is positively associated with political discussion, political participation and it can be best used for political campaigning because of itsrapid acceptance and its multiplier effect.

Abstract: Glycyrriza glabra Linn.[ Fabaceae], commonly known as yashtimadhu, mulhatti, is used as medicine for treatment of various aliments in Traditional System of Medicine fairly throughout the greater part of India. In the present study, we have evaluated anticancer activity of Ammonium glycyrrhizinate by in vitro and in silico method. Ammonium glycyrrhizinate was isolated from roots of G.glabra and was characterized by solubility, melting point, infrared (IR) and thin layer chromotography (TLC) pattern. In vitro anticancer activity was done using HeLa cell lines by MTT assay at different concentrations ranging from 100-500 µg/ml using microtitre plate assays by ELISA and in silico docking studies using enzyme EGFR tyrosine kinase. The IC50 value was found to be 282.45 µg/ml in in vitro anticancer activity in HeLa cell lines. Ammonium glycyrrhizinate was subjected to molecular docking studies for the inhibition of the enzyme EGFR tyrosine kinase, which is one of the targets for inhibition of cancer cells. It has shown -11.03 kJ mol-1 binding and -12.47 kJ mol-1 docking energy with five hydrogen bonds. We can conclude that ammonium glycyrrhizinate has shown to possess anticancer activity both in vitro and in silico studies.

The study was carried out to investigate the influence of flexible work practices on employee performance in Public sector in the Ministry of Interior and Coordination of National Government, Embu County. Research demonstrates that a critical element of workplace effectiveness is flexibility in work schedules. Flexible work schedules covered in this study include telecommuting, compressed hours, job sharing and flexi-time. Objectives were formulated to determine how job sharing, telecommuting, compressed work week and flexi-time affect the employee performance and the research questions were derived from these objectives. The study was carried out at the Ministry of Interior and Coordination of National Government and a descriptive survey design was adopted. The study targeted all the 50 employees in the Ministry. Data was collected by use of structured questionnaires and interviews; the responses in the questionnaires were tabulated, coded and processed by use of computer Statistical Package for Social Science (SPSS) that aided data analysis. The study established that the institution did not have flexible work practices policy in place; similarly the study established that respondents did not think that telecommuting and compressed work hours would influence employee performance in the institution. However, despite the fact that the institution did not have a job sharing and flexi-time policy in the organization, job sharing and flexi-time was being used to ‘a large extent’ and it influenced employee performance. The study recommends that, there is need for the institution through its ICT to put in place an ICT framework and infrastructure to support telecommuting arrangements and the institution through its headquarters should put in place a flexi time and job sharing policy.

The paper explores the real links between environmental and gender justice which has now become a key justice issue because of socially constructed roles and responsibilities that continue to affect women in households, communities and ecosystems throughout the world. In recent decades, countries that have expanded opportunities for women in education and work, have largely achieved greater prosperity and social progress. However, like many other developing countries of the world, India remains behind in achieving gender justice in many sectors. India is surrounded by many gender related issues including an imbalanced gender ratio, active and passive violence, sex selective abortion, maternal mortality, illiteracy etc. Nevertheless many gender oriented policies have already been implemented which are definitely an outcome of the women’s movement. Despite implementing all these policies, the environmental movement in India cannot be merged with women’s movement. The paper highlights some key areas where environmental justice becomes a gender issue because of the disproportionate environmental burden that women have to bear. The paper is predominately based on secondary data which is supported by some empirical case stories indentified in various primary data based articles, books and online publications. The paper concludes with some policy suggestions that may help solve the current environmental and gender crisis prevailing in India. The policy suggestions could be applicable to other countries that share a similar socio economic and political context.

Despite IFRS compliance being mandatory requirement in Kenya and high compliance levels in other sectors, the level of compliance in Kenyan SACCOs has been found to be so wanting that they cannot be benchmarked with most of IFRS. This study aimed at establishing the influence of management training on compliance with international financial reporting standards by SACCOs in Nyeri County. The study was anchored on theory of isomorphism. Empirical review of related literature was done. The target population for this study was all SACCOs which have been operating in Nyeri County for at least five years as at end of year 2013 which were 53 SACCOs according to data from the Ministry of Industrialization and Enterprise Development. A sample size of 47 SACCOs was drawn. Stratified random sampling technique was used after categorizing SACCOs based on activities and membership. After stratifying the population, a simple random sample was drawn from each strata. Proportional allocation method was used to allocate a sample size for each stratum. Primary data collection instrument was a semi-structured questionnaire. The questionnaire was tested for reliability through computing Cronbach’s Coefficient Alpha. Validity test of the instrument was done using two groups of experts. Secondary data, for corroborative purposes, was obtained from the financial statements of the SACCOs by use of secondary data collection sheet. Statistical Package for Social Sciences (SPSS) software was used for data analysis .Both descriptive statistics and inferential statistics were conducted. Specifically, model fitness R2, ANOVA and regression coefficients were generated from a bivariate linear regression model. Presentation of findings was done through tables and graphs. The study found that management training had a significant relationship with compliance with IFRS at 95% confidence level. Training affected compliance with IFRS to a great extent with 69.3% of change in compliance with IFRS being explained by management training. The study concluded that lack of management training had a negative effect on compliance with IFRS among SACCOs in Nyeri County. It was recommended that SASRA should make it mandatory for SACCO managers to attend trainings organized by professional bodies. SASRA should also organize its own trainings to improve SACCOs managers level of training on IFRS.

Acute appendicitis is the commonest cause of acute abdomen that necessitates surgical intervention. Appendiceal mass (AM) can complicate 2%-10% of patients with acute appendicitis. The treatment of AM is controversial.The aim of the present study was to describe the modalities of management of AM at a single teaching hospital; and to establish its prevalence and possible causes.Methods and Subjects: This is a prospective and retrospective descriptive clinical study; implemented at Bahri teaching hospital, during one year. Out of the 274 patients who were diagnosed with acute appendicitis, 94 developed AM (34.3%). Age range was 13 – 65 years. 47% of the patients were under 20 years of age. The male to female ratio was 2.9:1. 56.4% of patients received treatment for their present illness before the diagnosis of AM. The AM was diagnosed clinically in more than 55% of the patients. About ¾ of the patients were treated conservatively, 16% were treated by immediate appendicectomy and 6.4% underwent appendicectomy after failure of the conservative treatment. Only 33% of the patients underwent interval appendicectomy. The incidence of AM in BTH is high compared to the 10% worldwide, possibly due to the late presentation, miss- diagnosis and the inappropriate treatments. Our modes of managing AM are comparable to other international studies. Only 33% of the patients underwent interval appendicectomy, this finding put the interval appendicectomy in question.

Work progress feedback has played a critical role in creation of a conducive and harmonious relationship in organizations all over the world. Indeed it is one factor that is essential in enhancement of service delivery in organizations. Work progress feedback is the process of providing credible and factual information regarding aspects of employees’ performance or understanding in order to help them meet individual, group and organizational goals. The general objective of the study was to establish whether there is a relationship between work progress feedback and employees’ performance in water and sanitation companies in Nyeri County. Specific objectives of this study were specificity of work progress feedback; mode of work progress feedback and timeliness of work progress feedback on employees’ performance. The study used stratified random sampling to select a sample size of 77 respondents from a target population of 383 employees in Water and Sanitation Companies in Nyeri County. The relevant data was collected using questionnaires from 62 respondents representing 80.5% response rate out of the probable 77. Collected data was analyzed using statistical package for social sciences (SPSS) to generate descriptive and inferential statistics. Frequencies and percentages were generated from the data while linear and multiple regression analysis was done to establish relationship among the variables in the study. The results indicated that water and sanitation companies’ have workedprogress feedback mechanisms though inadequate. The study findings revealed that timeliness of work progress feedback and mode of work progress feedback have positive and significant effects on employees’ performance while specificity of work progress feedback was found to have a positive but insignificant effect on employees’ performance. The researcher recommended work progress feedback to be reviewed so as to incorporate inputs from all the parties, the researcher also recommended on providing work progress feedback in time by using appropriate modes. The researcher suggested that future research could focus on other types of composition variables such as workers attitude towards work progress feedback among other variables to establish whether they have an effect on employees’ performance.

Mycorrhizae are vital fungal associations essential for the survival of orchids in natural ecosystems, providing the necessary resources for seed germination and seedling establishment. Tropical epiphytic orchids occupy distinctive ecological niches within forest canopy systems where nutrient scarcity, periodic water stress, and intense solar radiation create extreme environmental pressures that fundamentally shape plant physiology and survival strategies. Unlike terrestrial orchids rooted in organic-rich soils, epiphytic species depend entirely upon mycorrhizal fungal associations for acquisition of essential nutrients including nitrogen and phosphorus, necessitating particularly intimate and efficient symbiotic relationships maintained throughout the plant's life cycle. This study investigates the process, extent, and pattern of mycorrhizal colonization and its relationship with total phenolic content in the aerial roots of three tropical epiphytic orchid species: Rhynchostylis retusa (L.) Blume, Dendrobium Sonia (Grex)- and Vanda yellow (hybrids). Anatomical characterization using Phase Contrast Microscopy revealed that fungal entry occurs through the velamen and exodermis passage cells, eventually forming hyphal coils known as pelotones within the cortical cells. Quantitative estimation of phenolics suggests a direct correlation between anatomical characteristics, the degree of fungal colonization, and total phenolic production. These findings highlight the role of phenolics as adaptive defence agents that regulate the symbiotic relationship and prevent fungal parasitism.

In this paper, we propose a non-monotone trust region method for solving unconstrained optimization problem. Unlike the traditional trust region methods, our new algorithm is simple by combining non-monotone strategy with a scale approximation of the objective function’s Hessian. Theoretical analysis indicates that the new method preserves the global convergence under some mild conditions.