Archives-J 

In the area of accounting jurisprudence, several attempts have been made to develop accounting and accounting information, The most prominent of these were the calls for linking accounting and law, and the judiciary's need for accounting information to cover the demand for forensic accounting services. The outcomes of forensic accounting are reports that guide judges in passing judgment on the conflicting parties on financial issues, Judicial, settlement, and settlement of disputes, Forensic accounting acts as science and applications in the field of accounting, finance, taxes with the use of Civil law and criminal law in order for making the right decision by Forensic accountant. This science can be applied through the availability of various techniques which help in detecting fraud and support the juridical cases. One of the main tasks of Forensic accountant is to detect fraud as fraud was a widespread phenomena in large number of companies. This phenomena occurs as a result of depending the certified public accountant on samples when reviewing financial statements without having any responsibilities toward detecting fraud. Here comes the role of Forensic accounting in detecting fraud through using of different techniques such as Benford law, and detection tools such as data mining and analysis

The issue of medical doctors not possessing empathy for the patients in the country (Nigeria) is quite alarming. This has been found to influence the willingness to seek health care and also the compliance and adherence of patients to treatment; yet not much research has been done to look into this problem. The study therefore investigated the influence of personality, religious affiliation, gender and age on empathy among medical undergraduates in Nigeria. An expo-facto research design was employed, and using purposive and accidental sampling techniques, a total of 295 medical students (144 males and 97 females) with age range between 16 and 41 years (Mean = 22.72; SD = 3.82) were selected as participants in the research. One hypothesis was formulated and tested with hierarchical regression analysis. The result revealed that agreeableness (? = .17; t = 2.61; p< .01), conscientiousness (? = 0.22; t = 3.52; p<0.01) and neuroticism (? = -.16, t = -2.58, p< .05) significantly predicted empathic behavior among the undergraduates, while extraversion and openness to experience did not. Age also predicted empathy (? = -0.13; t = -1.98, p<.05) in an inverse relationship implying the younger students were more empathic. Similarly, religious affiliation predicted empathy (? = -0.17, t = -2.50, p < 0.01). All variables of study accounted for 14% variation in the prediction of empathic behavior among Nigerian medical undergraduates. Based on the findings, it was recommended among others that individualized intervention strategies based on personality traits should be integrated into programs to enhance empathy in medical education.

One of the main purposes of registration rules, prevent conflict and maintain order transactions, and thus secure immovable property transactions, it is valid to know the real transactions, and in order to achieve the mentioned goals, transactions above without adjustment official document, prestige and security of the above, will prevent. The purpose of registration laws and regulations, the ability to create order and security transactions. If transactions do not have the necessary security, and dealers can not freely to any who wish to, to actually make real estate transactions, so it seems, one of the main goals of the registration regulation, establish order and security of property transactions, block trades opposition is immovable property, and in this regard, to fix the problem, transactions must be done by adjusting the official document, both parties to the transaction, the transaction will proceed with confidence, and the transactions are in conflict prevention. In the present study will attempt to do the problems immovable property transactions, a common document to be examined, and strategies, and solutions are also reviewed and proposed.

This study presents a comparison of the themes associated with the phenomena of birth and death in Pakistani and British English fictions i.e. PEF and BEF in the vast framework of several varieties of Englishes around the world. As culture of Pakistan differs entirely from that of Britain, so are the themes which are associated with birth and death in their fictions. Different words have different associative meaning in different societies (e.g. meaning and usage of ‘dear’ or ‘clever’ is quite different in Pakistan and in England. Truly representative corpus of English fiction, comprising various genres from both the varieties of English has been analyzed and processed through AntConc 3.2.2w (windows) 2008. The study has investigated PEF as well as BEF thoroughly on the basis of Dixon’s Semantic approach to English grammar (2005) and elaborated that the adjectives used with birth and death in both fictions are entirely different besides the universally common psychological incidents of birth and death in all human beings. The study reveals that the rituals and customs associated with birth and death are entirely different in BEF and PEF. It establishes that Pakistani variety of English uses entirely distinctive linguistic norms as compared to British variety of English.

Drying is known as one of the oldest and best method for keeping the agricultural materials and food products. In process of drying, utilization of energy makes that drying seems an activity with the most consumption of energy. In this paper, kinetics of drying of banana pieces was carried out using Hybrid Dryer. In our experiments, dryer were regulated in velocities of air of 1, 1.5 and 2 m/s and temperatures of 60, 70 and 80?. Banana pieces were cut with thickness of 5 millimeter. In order to achieve the fit model in molding of kinetics of drying, it must be examine the models. Thus, in this research, 8 models were selected randomly to obtain the fit model. In evaluation of models, among the 8 models, Aghbashlo model was fit model. The model called fit model that it has highest value for R2 and lowest values for RMSE, and MBE in all of the experiments. Variation domain of energy of activation and diffusivity of moisture of effective were 6.52×10-9 to 9.20×10-9m2/s & 50.61 to 53.79 kJ/ mol., respectively.

The study was an attempt to evaluate the effect of child labour on economic development. A sample of 200 respondents, 50 from each of the selected markets was used. Data was collected through interview of selected respondents. The formulated hypothesis was tested with the Analysis of Variance (ANOVA) statistical tool. Findings revealed that the groups did not differ in their perception of the essence of education. It was also found that majority of the children involved in child labour live with their parents and relations, who do nothing meaningful to earn their living, but depend solely on the meagre income from the cheap labour supplied by their children. It was recommended among others that Direct Action Programmes which entail the immediate withdrawal of children from hawking, prostitution etc should be embarked on.

The concentration and spatial distribution of trace metals Cr, Cd, Pb, Zn, Cu and Hg were measured in surface water and sediment of East Usambara Mountains (EUMs) River in Tanzania. Concentrations ranged from below detection limit (bdl) to 4.86 mg/l and bdl to 157.98 mg/kg dw in surface water and sediments, respectively. The levels of the metals in water were within the Tanzanian drinking water limit standards, but exceeded the World Health Organisation (WHO) drinking water limit guidelines. Concentrations of the metals in sediments in most of the locations were observed to be higher than the average concentration in the upper Earth’s crust. Wastes from artisanal gold mining and agricultural runoff were considered to be the major sources of the elevated metal concentrations in water and sediments of the study area. The extent of the trace metals pollution in surface water and sediments of EUMs rivers catchment implies that acute health consequences could be insignificant, but chronic adverse health effects due to prolonged pollution and long term exposure through food contamination, washings, animal keeping and fishing could be certain.

This study assessed the effect of lemongrass tea (LGT) on liver function indices in humans. One hundred and five participants ingested the LGT prepared from 2, 4, and 8g of LGL powder once daily for 30 days. Serum ALP level increased throughout the study period; although only the increase at day 30 reached statistical significance, while serum AST and ALT were not significantly different from baseline values. At days 10 and 30, serum total bilirubin significantly increased and decreased respectively. Ingestion of LGT may be associated with transient hyperbilirubinemia, and sustained elevation of ALP.

More than millions of people are living under the threat of influenza virus over the world countries including Nepal. The pathogenesis of this disease is not clearly understood and is probably attributed to genomic variations in viral strains as well as the host genetic makeup. The present study is to determine the role of polymorphism of TNF-alpha promoter regions at positions -238G/A, -308G/A, -857C/T and -863C/A in the severity of Influenza A Pdm/09 patients. Total of 500 patients including 300 Influenza A Pdm/09 (RT-PCR positive) and 200 apparently healthy individuals (Influenza A Pdm/09 Negative by RT-PCR) were included in the study. Polymerase chain reaction restriction fragment length polymorphism (PCR-RFLP) using site specific restriction enzymes were implemented for polymorphism study of TNF alpha promoter. Following the analysis of the digestion patterns of four polymorphic sites of the TNF- alpha promoter region, a significant association was observed between the allele -308A with the patients of Influenza A Pdm /09 patients. TNF- alpha 308 G/A has been shown to be associated with elevated TNF- alpha transcriptional activity. As per the literature search, this is the first study to identify the role of TNF- alpha promoter in Influenza A Pdm/09 infection. Our results show that subjects with - 308A more vulnerable to the severe form of Influenza A Pdm/09 infection

The State of the art of concrete filled steel tubular columns is presented in this paper. Experimental data has been collected and compiled in a comprehensive format listing parameters involved in the study. Areas of further research are presented and results of ongoing experimental and numerical investigations are also shown.