Series-2 (Jan. – Feb. 2022)Jan. – Feb. 2022 Issue Statistics
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| Paper Type | : | Research Paper |
| Title | : | Impact of Changes in Accounting Standard on Earning Management |
| Country | : | Nigeria |
| Authors | : | Dr. Ogiriki Tonye || Akpe Oyinkarebai Michael |
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: | 10.9790/264X-08010105  |
Abstract: We employed empirically evaluated the impact of changes in accounting standards on earning management, by engaging different literatures in order to infer judgement, investigation from prior literature revealed that accounting standards statistical effect on earning managements, also literature revealed that countries that has an already established standard prior the adoption of IFRSs tends to do better in its reporting style, and are often god with earning management. However none of the literature review thus far, was able to categorically segregate earning management, therefore this study was able to identify ethical an unethical earnings management.....
Keywords: Earning management, Accounting standard, Policies
[1]. Abogun, S., Olaniyi, T. A., Ijaiya, M. A. & Fagbemi, T. O. (2020). Earnings persistence of Nigerian listed banks. Journal Siasat Bisnis, 24(2), 1 6 8 - 1 7 8. DOI: 10.20885/jsb.vol24.iss2.art6.
[2]. Antwi, K. G. (2010). Adoption of International Financial Reporting Standards in Developing Countries - The Case of Ghana. (Unpublished Graduate Thesis) University of Applied Sciences, Vaasa Ammatikorkeakoulu.
[3]. Baig, M. & Khan, S. A. (2016). Impact of IFRS on earnings management: Comparison of pre-post IFRS era in Pakistan. Social and Behavioral Sciences, 230, 343-350.
[4]. Beke, J. (2011). International Accounting Standardization Practice in Hungary. Regional and Business Studies, 3 (1), 9-24.
[5]. Cai, L., Rahman, A. & Courtenay, S. (2012). Is it IFRS Adoption or Convergence to IFRS that Matters? Retrieved from: https://pages.business.illinois.edu/+zimmerman/wp content/uploads/sites/56/2015/08/060-Cai.pdf.
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| Paper Type | : | Research Paper |
| Title | : | Molecular Characterization and Bioassay of Soil Actinomycetes Strains on Multidrug Resistant Bacteria |
| Country | : | Nigeria |
| Authors | : | Edemekong, C. I| Uzoeto, H. O || Mbong, E. O || Ikusika, B. A || Didiugwu, C. M || Ngwu, J. N || NseAbasi, P. L || Ntekpe, M. E || Mohammed, I. D || John-Onwe, B. N || Alagba, E. E || Obodoechi, I. F || Joseph, O. V || Ogbonna, I. P || Ubom, I. J || Peter, I. U |
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: | 10.9790/264X-08010611 |
Abstract: This study was undertaken for molecular characterization and bioassay of soil Actinomycetes strains against multidrug resistant bacteria. A total of Nine (9) uncultivated soil samples from different area in Calabar, Cross river State were randomly collectedfrom 6-12 inches depth into tightly sealed sterile polyethylene sample bags with PH and moisture content taken respectively. The soil samples were analyzed using standard microbiological protocol for isolation and identification. Further characterized of was performed using VITEK 2 System and 16S rRNA sequence primer for Polymerase Chain Reaction (PCR) analysis.Extraction of SoilActinomycetes strainwas carried.....
[1]. Abdi, S. S., Dehnad, A. R and Nahaei, M. R (2011). Molecular identification of Streptomyces spp. With antibacterial activity isolated from east Azerbaijan soils. Medical Journal of Tabriz University Medical Science, 33(2): 49-56.
[2]. Andalibi, F., Fatahi, B. M and Heidarieh, P (2015). Isolation and identification of Nocardiaspp. using phenotypic methods from soil samples of North Khorasan province. Journal of Medical Bacteriology, 4(12): 8-14.
[3]. Aparanji, P., Venkata, R. L and Murali, K (2013). Isolation of potent antibiotic producing actinomycetes from marine sediments of Andaman and Nicobar Marine Islands. Journal of Microbiology and Antimicrobial, 5(1):6-12.
[4]. Basilio, A., Gonzalez, I., Vicente, M.F., Gorrochategui, J., Cabello, A., Gonzalez, A and Genilloud, O (2003). Patterns of antimicrobial activities from soil actinomycetes isolated under different condition of pH and salinity. Journal of Applied Microbiology, 95:814–823.
[5]. Egwu, I. H., Iroha, I. R., Egwu-Ikechukwu, M. M., Peter, I. U., Nnabugwu, C. C., Ali, C. M., Elom., E. E., Ogene, L. N., Edemekong, C. I and Mohammed, I. D (2021). Antimicrobial Susceptibility Pattern and Molecular Identification of Acinetobacterbaumanniiin Alex Ekwueme-Federal University Teaching Hospital Abakaliki, Nigeria. Journal of Pharmaceutical Research International, 33(44B):409-419.
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| Paper Type | : | Research Paper |
| Title | : | Antidiabetic and hypolipidemic properties of Vernonia amygdalina aqueous, ethanol, methanol, toluene and benzene extracts in Alloxan-Induced diabetic rats |
| Country | : | Nigeria |
| Authors | : | Alozie, E. U. || Iheanacho, K. M. || Alisi, C. S. || Asiwe, E. S || Nwosu, C. J. || Iheanacho, J. N |
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: | 10.9790/264X-08011222 |
Abstract: The present study evaluated the antidiabetic and hypolipidemic properties of Vernonia amygdalina (VA) aqueous, ethanol, methanol, toluene and benzene extracts in Alloxan-Induced diabetic rats. The experimental plot involved eight groups of five animals each (35 alloxan-induced diabetic rats and five normal rats) in which Group 1 and Group 2 served as Negative Control (NC ) and positive control group (Diabetic control (DC); non-diabetes and diabetes-induced respectively. Groups 3-8 were diabetes induced with 120mg/Kg body weight alloxan. These groups were treated with 200mg kg-1 b.wt. toluene, benzene, methanol, ethanol, aqueous extracts of VA leaf extract respectively, group 8, standard (STD) was treated with metformin (200mg kg-1 b.wt.) using an intra-gastric tube for 14 days; All animals were fed with normal feed and clean water ad libitum......
Keywords: Diabetes mellitus, Alloxan, Vernonia amygdalina, Antidiabetic and hypolipidemic
[1]. Adefisayo, M. A., Akomolafe, R. O., Akinsomisoye, S. O., Alabi, Q. K., Ogundipe, O. L., Omole, J. G., & Olamilosoye, K. P. (2017). Gastro-protective effect of methanol extract of Vernonia amygdalina (del.) leaf on aspirin-induced gastric ulcer in Wistar rats. Toxicology reports, 4, 625–633.
[2]. Adewole, E., Ojo, A., & Oluwafemi, O. (2019). Antioxidant Activities and Nutritional Compositions of Vernonia Amygdalina. International Journal of Basic & Applied Sciences, 4, 9-16.
[3]. Akah, P. A., Alemji, J. A., Salawu, O. A., Okoye, T. C., & Offiah, N. V.(2009). "Effects of Vernonia amygdalina on biochemical and hematological parameters in diabetic rats,"Asian Journal of Medical Sciences, 1(3), 108–113.
[4]. Akhtar, N., Khan, B.A., Majid, A., Khan, H.M., Mahmood, T., Gulfishan, S.T. (2011). Pharmaceutical and biopharmaceutical evaluation of extracts from different plant parts of indigenous origin for their hypoglycemic responses in rabbits. Acta Poloniae Pharmaceutica, 68(6), 919-925.
[5]. Argheore, E.M., Makkar, H.P.S., & Becker, K. (1998). Feed value of some browse plants from the central zone of Delta State Nigeria. Tropical Science, 1998, 38, 97-104.
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| Paper Type | : | Research Paper |
| Title | : | Human Milk Oligosaccharides an Inevitable Supplementfor Newborns |
| Country | : | India |
| Authors | : | Vikraman Kalidoss || GayathiriGovindaraju || Sudha S S || Senthil Kumar P || Shanmuga Priya V |
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: | 10.9790/264X-08012327 |
Abstract: Human milk is considered as golden standard for neonates in providing both short-term and long-term health benefits for infants such as lower risk of respiratory tract infections, diarrhea, otitis media, improving cognitive development, optimal growth rate with less obesity and T2DM(1). Human breast milk contains many macro & micro – nutrients. Besides water it constitutes solid components as Lactose 70g/L contributes the highest, Lipids 40 g/L, Human Milk Oligosaccharides (HMOs)5-15 g/L &Protein 8 g/L(1,2). HMOs are complex sugars that are present in breast milk, contributing to the third largest solid component with no nutritive function. Human milk contains diversity of components, more than 200 HMOs are identified and about 20 – 30 HMOs are quantified. Three main HMO categories based......
Keywords: Human Milk Oligosaccharides, Fucosylated, Sialylated HMO, FUT, Lewis antigen.
[1]. Who.int. 2022.Breastfeeding. [online] Available at: http://who.int/westernpacific/health-topics/breastfeeding[accessed on 5 February2022].
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[3]. Berger B, Porta N, FoataF, Grathwohl D, Delley M, Moine D, Charpagne A, Siegwald L, DescombesP, AllietP, Puccio G, SteenhoutP, MercenierA, Sprenger N. 2020. Linking human milk oligosaccharides, infant fecal community types, and later risk to require antibiotics. mBio 11:e03196-19.https://doi.org/10.1128/mBio.03196-19.
[4]. Kunz C, Rudoff S. Compositional analysis and metabolism of Human Milk Oligosaccharides in infants. IntestMicrob.2017; Nestlé Nutr Inst Workshop Ser.38:137-147.
[5]. Ray C, Kerketta JA, Rao S et al., Human Milk Oligosaccharides: TheJourney ahead. Int JPead;2019:1-9..