International Journal of Research

Do Audit Delay Influence by Management and Shareholders?

Fri, 03 Mar 2023 00:00:00 +0000

Purpose: This study is going to contribute to explain the existence audit delay occur due to information risk because of conflict interest between management and shareholders.

Methodology/approach: Non-financial firms listed on the Indonesia Stock Exchange in 2020 constitute the population of this study. Out of 58 company we are going to take 30 company which will be in the Consumer Goods Industry. Secondary data were utilized for this study. Which were examined using descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test, Normality test, Multicollinearity Test, and Heteroscedasticity Test.

Results/findings: Based on the results of the analysis that has been carried out, it can be concluded that the variables shareholders (X1) and management (X2) have no effect on audit delay.

Limitations: The limitations of this research are (1) this study only uses a number of research samples from Consumer Goods Industry listed on the IDX in 2020) .(2) limited time in conducting research.

Contribution: This study is going to contribute to explain the existence audit delay occur due to information risk because of conflict interest between management and shareholders.

Novelty: So for future researchers it is hoped that they can conduct research by adding contingent asset variables or other factors that can influence the determination of audit delay. In addition, adding samples in a wider scope of sectors so that they can be generalized to all companies.

Eco Friendly Flame Retardant Finish For Cotton Fabric

Saminathan Ratnapandian, Nafil Rehman J., Surya C., Vaithiyanathan B. — Mon, 06 Mar 2023 00:00:00 +0000

Functional finishes enhance the natural appeal of cotton fabrics while providing value-addition. The use of eco-friendly natural ingredients to obtain the functionality opens up niche markets for such products. In line with this concept, our paper reports the combination of spinach leaf juice (SJ) and coconut shell extract (CSE) being employed to impart flame retardant properties to cotton fabric. Researchers have investigated the two components separately for similar activity and therefore we are seeking a synergistic effect. Vertical flammability and Limiting Oxygen Index (LOI) were used to compare the flammability characteristics of treated and untreated fabrics. The results indicate an increase by 1.25 times of the LOI values of the treated fabric. This was also higher than the LOI values of fabrics treated individually. Similar results were also obtained in vertical flammability tests. The capacity of the treatment to withstand soap washing and rubbing has also been investigated. Application of SJ and CSE on cotton fabric sample produced natural green and yellowish brown colors respectively while the combination yielded a darkish green color. Other physical properties were not altered significantly. The importance of the work is that a common bio-waste and easily procurable spinach can be applied by a simple cost-effective process to impart a desirable finish to cotton fabric. An additional advantage is that the treated fabric can also be considered as a natural dyed material. Further work is needed to optimize the process and to determine additional effects of the treatment

Extent of Principals’ Provision of Effective Leadership in the Management of Secondary Schools in Anambra State

Mbanefo, Njideka Joy, Ofojebe, W. N., Prof. — Mon, 06 Mar 2023 00:00:00 +0000

This study determined extent of Principals’ provision of effective leadership in the management of public secondary schools in Anambra State. One research question guided the study and one null hypothesis was tested at 0.05 level of significance. The descriptive survey research design was adopted for the study. From a population of 5512 a sample of 1313 participants made up of 263 principals and 1050 teachers was drawn using multi-stage sampling procedure. A self-designed questionnaire titled “Principals’ Provision of Effective Leadership Questionnaire (PPELQ) was used for data collection. The instrument was validated by two experts from the Department of Educational Management and Policy and one expert from the Department of Educational Foundation (Measurement and Evaluation) all in the Faculty of Education, Nnamdi Azikiwe University. Internal consistency coefficient of 0.88 was obtained for the questionnaire using Cronbach’s Alpha method. Data were analyzed using mean for the research question and t-test for the hypothesis. The p-value was used to determine the significance of difference at 0.05 significant level. The result revealed that Principals to a high extent ensure that effective leadership is provided in public secondary schools in Anambra State. Based on the findings, the study recommended among others that for Principals to ensure greater effective leadership in the management of their schools, they should always supervise school programmes and their implementation. Principals should also optimally utilize available human and material resources to improve all areas of the school.

Impact of Social Media on Academic Achievement of English Language Students at Federal University of Education, Ondo State, Nigeria

Akinmusere, Aliu Patrick Ph.D — Mon, 06 Mar 2023 00:00:00 +0000

The study was carried out on impact of social media on academic achievement of English Language students at Federal University of Education, Ondo State, Nigeria. the population of the study comprised, English Language students, the sample size of the study was Two hundred (200) respondents. A simple random sampling technique was used to select fifty (50) English Language students from each of the levels (100, 200, 300 and 400), respectively. The research instrument that was used to gather date was self-designed and developed by the researcher, titled “Impact of social media on academic achievement of English Language students at Federal University of Education, Ondo, Ondo State, Nigeria”. It was fashioned on polar questions i.e Yes and No answers. The research instrument was validated by two experts in test and measurement, while its reliability was done through test retest method, at two weeks interval and 0.66 coefficient reliability was obtained. Data generated was analyzed using descriptive statistics (simple percentage, frequency counts). Based on the findings of the study, conclusions were made that social media could enhance students interest motivate abd make them to be addictive to their studies premised on the conclusions, the researcher therefore male the following recommendations; students should be encourage to be making use of social media to enhance their academic performance. Students should have access to social media devices and so on.

A Study on Employing AAS to Determine Metal Absorption Capacity of Natural Dyes

Saminathan Ratnapandian, Pragatheeshwaran V, Aswath Shanmugam V, Sufiya Halima A — Mon, 06 Mar 2023 00:00:00 +0000

The global market for ecofriendly textiles is influencing manufacturers to increase utilization of natural dyes. Most of these dyes require excess mordants (metallic salts) for effective substantiation. In order to minimize effluent load of unused mordant that is discharged, ideal dye-mordant combinations need to be established. This research employed atomic absorption spectroscopy (AAS) to measure and compare the amount of metal retained by fabrics in the absence and presence of natural dye. Individual combinations of copper sulfate and iron sulfate with dyes derived from Acacia catechu and Acacia nilotica on cotton and wool were evaluated. Mordant concentrations of 5, 10, 15 and 20 grams per litre (g/l) of the first mordant and 3, 5, 10 and 15 g/l of the second in combination with 10 g/l of dye were investigated. Dyeing was carried out by the padding process sequence of pad à dry à steam (dye) followed by pad à steam à dry (mordant). Dyeing was done only for 15 g/l copper sulfate and 5 g/l iron sulfate. Process sequence and parameters were selected based on earlier work AAS results confirm that wool absorbs slightly more metal than cotton. The presence of dye significantly increases the amount of metal absorbed by fabrics irrespective of dye or mordant. The dyed fabrics possessed satisfactory fastness properties. Unmordanted fabrics may find applications as metal filters.

Implementation of New Education Policy on the Higher Education and its Opportunities

Saroj Kumar Ranjan, Snigdha Mohapatra — Thu, 09 Mar 2023 00:00:00 +0000

A holistic and multidisciplinary education would attempt to integrate the development of all human capacities - intellectual, aesthetic, social, physical, emotional, and moral. In the long run, such a comprehensive education will be the approach of all undergraduate programmes, including those in professional, technical, and vocational fields. Even engineering schools, such as IITs, will shift toward more holistic and multidisciplinary education that includes more arts and humanities. Students of the arts and humanities will strive to learn more science, and all will strive to include more vocational topics and soft skills. This paper will cover all the opportunities that can be achieve through the New Education Policy 2020. This paper also contains the highlights of the policy. Curricular structures that are imaginative and adaptable will allow for creative combinations of subjects to be studied, as well as many entry and departure points. The aim is to comprise all the good aspects of the policy which will be very beneficial for the upcoming generation education practices. The paper is also holds the educational preparation of the teaching fraternity to look beyond the ancient method of teaching and need to be prepared for the forthcoming generation teaching methods.

In Vitro Evaluation of Different Fungicides against Collar Rot Caused By Sclerotium Rolfsii in Yard Long Bean (Vigna Ungiculata)

Kukulevithana D.T., Shyamalee Kohombange, Pamunuwa K.M.G.K. — Mon, 13 Mar 2023 00:00:00 +0000

Yard long bean (Vigna ungiculata) is one of the most essential and widely cultivated common vegetable crops grown in Sri Lanka. Damping off of seedlings threatens yard long bean production by killing a large number of seedlings and as the infection is usually not lethal it reduces the plant growth and the quality and quantity of the yield. This is a common issue in yard long bean nurseries which leads to patches in nursery beds and the affected plants are generally found in scattered areas. It has the potential to cause severe loss in yard long bean production. This disease is commonly caused by Sclerotium rolsfii, and is widely distributed throughout the world. This study will be undertaken to investigate the efficacy of six recommended fungicides and one fungicide which is not recommended i.e. Captan 80% WDG for controlling collar rot. The experiment was arranged in a Completely Randomized Design (CRD) with eight treatments randomized in five replicates. These fungicides were evaluated at recommended concentrations on the growth of Sclerotium rolfsii in Potato dextrose agar (PDA) medium using poisoned food technique, in vitro. The result shows that the effect of Mancozeb 75% WP, Captan 50% WP, Captan 80% WDG and Homai WP has been highly effective in suppressing radial expansion as well as percent inhibition of the fungus at recommended concentrations compared with Thiram 80% WP. Carbendazim 50% WP and Topsin 70%WP did not control the disease. Based on study findings, we can recommended Captan 80% WDG and assess the proper fungicide concentrations to reduce probable toxicities due to excess application and reduce the wastage of money in order to improve profit.

Effect of Treasury Single Account on Accountability in Revenue Generation; Economic and Educational Development of Kogi State

Mon, 13 Mar 2023 00:00:00 +0000

This study aimed to assess the impact of the Treasury Single Account (TSA) policy on revenue generation, economic development, and educational development in Kogi State. A survey was conducted on 100 persons working in important and relevant offices in the state, with the aim of obtaining their views and opinions on the policy. The results showed that the majority of the respondents had a positive view of the impact of the TSA policy on revenue generation, with 88% of them answering affirmatively. Similarly, 80% of the respondents reported that the TSA policy has a positive impact on economic development, while 76% reported that it has a positive impact on educational development. The study concludes that the TSA policy has had a positive impact on revenue generation, economic development, and educational development in Kogi State and that the policy should be continued and strengthened in the future.

Undernutrition in Children of Resource-poor Settings: Predictors, Treatment and Prevention

Ndohtabi Jerry Eyong, Mary Bi Suh Atanga, Lifoter Kenneth Navti — Mon, 13 Mar 2023 00:00:00 +0000

Undernutrition is a condition in which food and nutrient intakes are not adequate to meet physiological needs and maintain good health. Undernutrition remains a major public health problem, especially in children. An estimated 149 million children are stunted, 45 million are wasted and 45% of deaths in children under 5 are linked to undernutrition. The developmental, economic, social, and medical consequences of undernutrition are serious and lasting, for individuals and their families, communities, and countries, especially in resource-poor settings.

The objective of this review was to describe the predictors and to outline the best treatment and prevention strategies to combat undernutrition in children of resource-poor settings.

There is evidence of an association between birth weight, birth order, breastfeeding status, frequent illness, immunization, family size, family income, household food expenditure, sanitation, education level of parents, maternal decision-making, and undernutrition.

Treatment options include therapeutic foods and the use of antibiotics depending on the underlying cause and severity of the undernutrition. Prevention strategies must never exclude cash transfers and nutrition education.

This review has demonstrated that in resource-poor settings, access to nutritious food to combat undernutrition can be improved through interventions like cash transfers, food assistance, improved agricultural techniques, and educational programs to improve the knowledge, attitude, and practice of carers on undernutrition.

The Effect of State Tax Policy on Small and Medium Businesses in Kogi State

Wed, 15 Mar 2023 00:00:00 +0000

This study investigates the impact of state tax policy on small and medium businesses in Kogi State, Nigeria. The research employed a mixed-method approach, combining primary data obtained through survey questionnaires and personal observations of the researcher, with secondary data from relevant literature. The survey questionnaires were distributed to 450 business owners from six different sectors, and the data collected were analyzed using descriptive statistics and regression analysis. The findings reveal that a significant proportion of small and medium business owners in Kogi State comply with tax regulations, but they perceive the tax rates as high and experience double taxation. The study also shows that the tax policy of the state negatively affects business growth and development, and that there is a need for more government intervention and support for small and medium businesses in the state. Based on these findings, the study recommends that the government of Kogi State should review the tax policy to make it more business-friendly and reduce the burden of double taxation on small and medium businesses. The government should also provide more incentives and support for these businesses, including tax incentives, access to finance, and training and development programs.

Changes in Household Structure and Consumption Patterns among Households with HIV-positive members in Uttar Dinajpur district, West Bengal

Jaya Pandey, Dr. Subhrangsu Santra — Wed, 15 Mar 2023 00:00:00 +0000

The HIV/AIDS epidemic threatens the social structure of the most affected countries. Of all the units affected by the HIV/AIDS epidemic, individuals, households and families are the most affected. Evidence shows that the AIDS epidemic has serious effects on households. In addition to the social and psychological consequences, HIV infection poses a serious threat to the household economy. The HIV/AIDS epidemic can lead to a change in the composition of households, with the gradual disappearance of the parental generation and children cared for by grandparents and other relatives. In some cases, older children may act as surrogate parents for their younger siblings, leading to an increase in single-generation households headed by older children. The composition of many households is complex and changes over time. It is even more complicated when the head of the household, usually a man, becomes infected with HIV, becomes ill and in many cases dies. This also leads to shifting dynamics within households. There are a number of ways in which HIV and AIDS can affect the level and pattern of household consumption and ultimately have a detrimental impact on individual sectors. The analysis shows that households with HIV members spend a large part of their monthly consumption expenditure on medicines. Almost 12.53 percent of the total consumption expenditure of households with HIV is devoted to medical expenses in the post-symptomatic stage which is much higher than the expenditure on Education. This confirms the general idea in the literature that HIV and AIDS can affect children's education. As nutritious and balanced foods are important to ensure longer and healthier lives for people living with HIV/AIDS (PLHA), it is important to determine whether these households spend less on food, or not, even in absolute terms, in the post-symptomatic stage. The policy response must include an appropriate balance between targeted health insurance interventions and social security systems to protect households with HIV+ members from impoverishment due to HIV-related illnesses.

Raining Season Ecological Survey of Artisanal Fish Landings in Tungbo, Bayelsa State, Niger Delta

Ngodigha, Sabina Alatari, Samuel, Tamarapreye, Abowei Jasper — Thu, 16 Mar 2023 00:00:00 +0000

Artisanal Fishers catch in Tungbo river was studied to examine the various fish species and percentage abundance in Tungbo River between June-September 2017. Fish landings and gears used by Fishers were recorded at the different landing sites. Samples were collected every month randomly from the landing of artisanal fishers. Samples were identified with description checklist and keys to the species level. One hundred and ninety individuals (190) belonging to 12 families and twenty-one (21) species were identified. Synodontis ocellifer was the most abundant accounting for 16.84% of the catch. Gymnarchus niloticus and Malaptenurus electricus were the least having 0.53% abundance each. Cichlidae was the most dominated family (35.79%) while Malapteruridae and Gymnarchidae were the least dominated families of 0.53% each. Gears used were basket trap (Milian trap), hook and line, gill net, cast net, drum trap, and drag net. Gill net caught more fish species than other gears while the cast net recorded the least landing.

Training objectives of Electrical engineering and automation based on Professional certification of Engineering education

Hanping Nie — Thu, 16 Mar 2023 00:00:00 +0000

This paper introduces the evaluation and revision of talent training objectives of electrical engineering and automation of Yangtze University based on the certification standard of engineering education. The revised talent training objectives are in line with the talent training orientation of Yangtze University, meet the needs of social and economic development, form a talent training objective with distinctive professional characteristics and high social recognition, and ensure that the training of engineering and technical talents conforms to international standards.