Original Research Article
ABSTRACT
The article is based on the study of influencing factors, accounting models, standards, accounting work in general and characteristics of accounting for revenue, costs and business results in countries around the world gender in particular. From there, lessons learned will be drawn to help information users determine their economic benefits and make decisions appropriate to each subject's unique needs and goals. Correctly determining and providing accurate information about revenue, costs and business results contributes to improving the efficiency and business reputation of the enterprise. The important factor contributing to ensuring safety, enhancing competitiveness as well as the ability to achieve high efficiency when making business decisions to help businesses develop is thanks to good management of revenue and expenses. Costs and business results. By using the method of researching secondary documents, including documents and textbooks on accounting theory of revenue, costs and business results, on the basis of dialectical and materialist methodology. Historically, the article has used a number of different research methods such as: investigation, analysis, and systematization methods; Comprehensive method to research, evaluate and present issues related to accounting for revenue, costs and business results in countries around the world, thereby drawing lessons for businesses Vietnam.
Original Research Article
ABSTRACT
Post graduate projects forms the requirements for the fulfillment of doctoral and Master degree progamme. Therefore, the success of these academic exercises depends on the cordial relationship between the supervisor, the academic mentor and the learner. This study therefore investigates the influence of supervisor’s attitude and work load on student academic performance in postgraduate research in Cross River State. The study adopted the ex-post factor research design. The population of the study comprised of all the Postgraduate students who completed their theses defense between 2019 to 2021 academic year among Universities in Cross River State, Nigeria. A sample size of 406 was selected using simple random method. The study adopted the Theses and Dissertations supervisor variables scale (TADSVS) via a five-point Likert scale questionnaire was used to collect data from the respondents. Using the Simple Linear Regression Analysis the findings of the study revealed that: supervisor’s attitude towards thesis supervision have no influence on students’ performance in post graduate thesis. Similarly, it was discovered that supervisor’s academic workload has no influence on students’ performance in post graduate theses and dissertation. The study therefore recommended that deans of school of post-graduate studies in all Universities in Cross River State should ensure supervisor with positive attitude to supervise their post graduate student since supervisors’ attitude to theses and dissertations supervision significantly influence students’ performance in post graduate research and more than one supervisors should be allocated for post graduate project supervision to enhanced adequacy of time for both the supervisor and the learner in producing a qualitative research work of global standard.
Original Research Article
ABSTRACT
Background: As a leading global cause of death and disability, heart failure places a significant strain on the healthcare system. It has been observed that in some countries, there is a seasonal increase in the number of people admitted to hospitals with heart failure during winter. However, there is a dearth of population-based statistics for Southeast Asia and Bangladesh. with regards to this subject. Objective: To determine the number of patients with heart failure admitted during the winter and other seasons in Bangladesh's tertiary care hospitals. Materials and Methods: This study used a cross-sectional, observational design. The study was carried out at the Cardiology Department of Dhaka Medical College Hospital (DMCH). The research took place over the course of a year, from April 2015 to March 2016. Patients with heart failure who are admitted to the DMCH's Cardiology Department constitute the study population. This study made use of a systematic sampling strategy. All 584 patients who visited the hospital's cardiology department were counted. Patients' demographics, medical histories, symptoms, and test results were recorded on a standard data collection form. The statistical software package SPSS 22.0 was used to analyze the data (Statistical Package for Social Science). Results: Heart failure patients were most prevalent in the 41 to 60 age group, with 74.3% being men and 25.7% being women. The winter season saw the largest number of patient admissions (n=207, 35.5%). Compared to other seasons, the winter had higher concentrations of all risk variables. It is statistically significant, with the exception of thyroid issues and dyslipidemia (p-values of <0.222, <0.001, <0.001, <0.001, and <0.006). Conclusion: General practitioners might learn how to handle heart failure patients' responses to the cold and hone their abilities in this area. This research may also be useful for modifying the wintertime accessibility of hospital resources like emergency rooms.
Original Research Article
ABSTRACT
In recent years, researchers have focused on natural antioxidants because they are good for human health. Most scientists believe that around two-thirds of the plants in the world have medicinal value and good antioxidant activity. The goal of this work was to estimate antioxidant activities of plant extracts, collected from Chattogram Hill Tracts, Chattogram. Different types of Plant leaves were extracted with different solvents like water, ethanol, methanol, and Pet ether. These extracts were then tested to see if they have any antioxidant properties using a method called DPPH radical scavenging. The present study found that all plant extracts exhibited remarkable antioxidant activity among them water extract of plants had the highest level of antioxidants followed by ethanol followed by methanol then Petroleum ether extracts. The high antioxidant activity of these might be due to the presence of hydroxyl groups containing substance in polar solvent extract and these hydroxyl groups can damage free radicals and possess the necessary resources for radical scavenging. This study confirms that many plant extracts have very strong antioxidant activity, which can help treat diseases caused by free radicals in the body.
Original Research Article
ABSTRACT
Sexual and haematological abnormalities are on the increase, hence the need to identify possible ameliorative agents. The present study evaluates the effects of the hydromethanol leaf extract of Craterispermum schweinfurthi on sperm characteristics and haematological indices in male wistar rats. A total of 20 male wistar rats weighing between 100-250g were randomly divided into 4 groups of 5 rats each and treated as follows for 28days: Group A: Negative control: Group B, C and D received 250mg/kgbw, 500mg/kg bw and 750mg/kg bw of extract. On day 29, the rats were placed under chloroform anaesthesia and blood samples collected for the estimation of serum total white blood cell, red blood cell and platelet counts. Also, rats caudal epididymides were isolated for sperm characteristics estimation. Compared to Group A rats, significantly higher values of sperm count, active sperm, and population of normal sperm were observed amongst Groups B-D rats in a dose dependent manner (p<0.05). For sperm volume and viability, significant increases were observed amongst Group D rats only compared to Group A rats (p<0.05): Suggesting a possible greater potency of the extract at 750mg/kg body weight. Population of abnormal sperm, sluggish sperm and dead sperm were significantly decreased amongst Groups B-D rats compared to Group A rats (p<0.05). Similarly, a significant and dose dependent increase in total WBC, RBC and PLT counts following graded extract doses administration were observed amongst rats in B, C and D Groups compared to Group A rats: Demonstrating a possible blood boosting potentials of the extract in male wistar rats. The extract apparently exhibits potential beneficial effects on sperm characteristics and haematopoiesis in male wistar rats.