Utilization of Computer Software in Posting Transactions to Ledger Accounts in the Teaching of Financial Accounting in Tertiary Institutions in the North-East Nigeria

The study determined the extent of utilization of computer software in posting transactions to ledger accounts in teaching financial accounting in tertiary institutions in the North-East, Nigeria. The survey method was used for the study and the instrument for data collection was Computer Software Utilization Questionnaire (CSUQ). The Cronbach Alpha Coefficient was used to determine the level of reliability of the instrument, with the test yielding reliability coefficient of 0.99. The tools for analysis of data were the mean and standard deviation (S.D.) for the research question and ANOVA for testing the hypothesis. It was found that the accounting lecturers utilized computer software in posting transactions to ledger accounts, to a moderate extent. It was recommended that the proprietors of the institutions should provide appropriate facilities in the institutions and the lecturers should endeavour to improve their software utilization skills, among others. Keywords: utilization, computer software, posting transactions, ledger accounts, teaching, and financial accounting

Influence of Guidance and Counseling on Choice of Business Subjects Among Secondary School Students in Gombe State

This study investigated the influence of guidance and counseling  on choice of business subjects among secondary school students in Gombe state. Two specific objectives, two research questions and two null hypotheses were raised. Survey research design was adopted for the study. The population of the study was 21,465 secondary school students and 377 of them were randomly used for the study. Four rating scale structured questionnaire titled Choice of Business Subjects among Students (CVSS) constructed by the researcher were used for data collection. Data collected were analyzed using benchmark score of 2.5 and above for agree while simple logistic regression was employed in the test of the two null hypotheses at  0.05 alpha level of significance. The study revealed among others that guidance and counseling  has influence on choice of business subjects among secondary school students in Gombe state. In addition in contributed on gender disparity of students choice in business subjects. The resultant effect is that most secondary school students perceived that business subjects are either meant for academic misfits or female students. Based on the outcome of the study, the researcher recommended among others that teachers, especially those counseling  students should help to instill in students the positive attitude towards business subjects, this will develop in them interest and choice of business subjects at secondary school level. Keywords: - Guidance, Counseling , Choice, Business, Subjects, Students. DOI: 10.7176/RHSS/9-12-20 Publication date:June 30th 201

Introducing the JMBE themed issue on science communication

No Abstrac

A comparison of the sensitivity of four Staphylococcus aureus isolates to two chlorine-based disinfectants and an eco-friendly commercially available cleaning agent

The aim of this study was to determine the effect of household bleach, a sodium dichloroisocyanurate (NaDCC)-based disinfectant and an eco-friendly cleaning agent (EFCA) on four Staphylococcus aureus strains, including two isolated from community infections. The products were assessed using the suspension (EN 1276) and surface (EN 13697) tests, while biofilm activity was determined using the 96-well plate method. Bleach and NaDCC caused > 5 log reduction in viable counts within 5 min in suspension, whilst on surfaces the reduction was < 3 log. Bleach at 5000 ppm free available chlorine completely eradicated MSSA NCTC 13297 and PVL CA MSSA biofilms within 10 min, but not at 500 and 50 ppm, NaDCC was less effective against biofilms. The EFCA demonstrated no antimicrobial activity. It is of concern that at the recommended "use" dilution, bleach did not eradicate biofilms. Although increasing contact time and/or concentration should improve the activity, this may not be acceptable to the user

The anti-biofilm activity of lemongrass (cymbopogon flexussus) and grapefruit (citrus paradisi) essential oils against five strains of staphylococcus aureus

AIMS: To determine the sensitivity of five strains of Staphylococcus aureus to five essential oils (EOs) and to investigate the anti-biofilm activity of lemongrass and grapefruit EOs. METHODS AND RESULTS: Antimicrobial susceptibility screening was carried out using the disk diffusion method. All of the strains tested were susceptible to lemongrass, grapefruit, bergamot and lime EOs with zones of inhibition varying from 2·85 to 8·60 cm although they were resistant to lemon EO. Lemongrass EO inhibited biofilm formation at 0·125% (v/v) as measured by colorimetric assay and at 0·25% (v/v) no metabolic activity was observed as determined by 2,3-bis(2-methoxy-4-nitro-5-sulfophenyl)-2H-tetrazolium-5-carboxanilide (XTT) reduction. Grapefruit EO did not show any anti-biofilm activity. Following exposure to lemongrass EO extensive disruption to Staph. aureus biofilms was shown under scanning electron microscopy. CONCLUSIONS: In comparison to the other EOs tested, lemongrass exhibited the most effective antimicrobial and anti-biofilm activity. SIGNIFICANCE AND IMPACT OF THE STUDY: The effect of lemongrass EO highlights its potential against antibiotic resistant Staph. aureus in the healthcare environment

The susceptibility of a PVL-negative Staphylococcus aureus isolate to antibiotics and essential oils

Since the early reports of methicillin resistance in Staphylococcus aureus in the mid twentieth century, antibiotic resistance has been an important health issue. Multidrug resistance (MDR) has subsequently been identified as a problem in healthcare due to its association with increased treatment options and costs. Despite the problems of resistance, antibiotics remain an important therapeutic option for bacterial infections in humans. Antimicrobial properties have also been identified in various plants products including essential oils (EOs). In this study, a S. aureus isolate was screened for susceptibility to different antibiotic groups and EOs. Methods: Antibiotic susceptibility testing based on the BSAC guidelines was performed on the isolate. the antibiotics tested included cefoxitin, tetracycline, gentamicin, ciprofloxacin, erythromycin and rifampicin. Multiplex PCR was also performed to determine the presence/absence of the PVL gene and mecA in this isolate. The effect of EOs (lemongrass, grapefruit, lime, bergamot, citral, geranium, lemon and limonene) against the S. aureus strain was tested using disc diffusion assay and determination of MICs and MBCs. Results: The S. aureus isolate was resistant to four of six antibiotic groups including methicillin. However the isolate was inhibited by different EOs lemongrass, grapefruit, lime, bergamot, citral, geranium however lemon EO and limonene did not inhibit the S. aureus isolate. The most inhibitive activity (100%) was observed with Lemongrass EO and citral. The MIC of the EOs ranged between 0.03% and 2% (v/v), while the MBCs ranged between 0.06% and >4% (v/v). Conclusions: The EOs tested in this study demonstrated antimicrobial activity against a multi antibiotic resistant isolate and can be potentially used as a therapeutic option to reduce bacterial colonisation ex vivo

Comparison of the effect of grapefruit essential oil on gene expression of two Staphylococcus aureus isolates in biofilms

Metabolic processes are associated with pathogenicity in Staphylococcus aureus and the metabolic states are different in planktonic cells and in biofilms. The effect of grapefruit essential oil (EO) on one S. aureus strain was previously found to increase metabolic activity using the XTT assay. In this study the effect of grapefruit EO (Citrus paradisi) on changes in gene expression of two S. aureus biofilms was investigated using the RT-PCR. Methods: Two S. aureus strains (CA MRSA MW2 and PVL CA MSSA) were grown in planktonic state in 10ml sterile polypropylene tubes for 6 hours in a shaking incubator at 37°C. The biofilms were formed in a microtitre plate for 24 hours, treated with grapefruit EO for another 24 hours under shaking conditions at 37°C. RNA extraction was performed using the Qiagen Rneasy kit and the PowerBiofilm™ RNA Isolation Kit. Gene expression of five target genes (icaA, icaD, cap8C, luxS and sodA) was performed using the using the Bio-Rad Mini Opticon™ System. Results: Gene expression was higher in planktonic cells than in biofilms and between the two strains, gene expression was higher in the CA MRSA MW2 strain than in the PVL CA MSSA. Following exposure to grapefruit EO, there were changes in gene expression in icaD, cap8C, luxS and sodA genes between the two strains. The SodA gene was upregulated in planktonic cells but down-regulated in CA MRSA MW2 biofilms while this gene was upregulated in the PVL CA MSSA strain. Conclusions: The data from this study highlights the multifactorial nature of gene expression in biofilms. The upregulation of the sodA the soda gene in the PVL CA MSSA biofilm might be as a result of oxidative stress