Mosses of Mt. Trus Madi, Sabah, Malaysia

A species list of mosses collected in Mt. Trus Madi, Sabah, between 10 September and 10 October 1996 is presented. A total of 153 taxa were collected, of which 11 are new to Borneo and five new to Sabah

Importance of Fine Needle Aspiration in Evaluation of Single Nodular Goiter

Background: Improvements in the sensitivity and specificity of biochemical thyroid tests, as well as the development of fine needle aspiration biopsy (FNA) and improved cytological techniques, have dramatically impacted clinical strategies for detecting and treating thyroid disorders. Fine needle aspiration is a safe and relatively painless procedure where a hypodermic needle passed into the lump and samples of tissue taken out. This procedure will provide us with more information about the nature of the lump, and especially differentiate between a benign and malignant mass.Objectives: The current prospective study designed to evaluate the sensitivity, specificity and accuracy of FNA. The study was performed in the regional major hospital, Khartoum, Sudan. Patients and methods: A thousand and three hundred thirty one patients who underwent thyroidsurgery 'between' January 2004 to June 2007 were enrolled.Results: 247 (18.3%) had single nodular goiter. The incidence of benign and malignant lesions in single nodular goiter were 204 (87.6%) and 29 (12.4%) respectively. The overall sensitivity, specificity and accuracy of FNA were 95.5%, 99.5% and 99.4% respectively.Conclusion: Also there is correlation between the nodule size and the result of FNA, as the nodular size increase there is increase of the probability of malignant changes. So, solitary or dominant nodules ≥ 1cm in diameter might be evaluated by FNA.Keywords: Thyroid, Single nodule, Malignancy.

Effects of temperature on the germination, sporulation, and in - vivo infection of Sphaerotheca fuliginea (powdery mildew) on water melon (Citrullus lanathus. L)

This research was conducted to investigate the effect of temperature and on the germination, sporulation and in vivo infection of Sphaerotheca fuliginea on healthy water melon. The experiment was laid out in completely Randomized Design (CRD) in the laboratory with 5 replications in each case. Mycelium growth was observed to be highest with 20°C and the control. This was also with 40°C. At 50° however there was no mycelium growth. Significant difference (P<0.05) was observed among the temperature levels on mycelium length with highest length observed at 20°C, but least was at 40°C. Temperature influence on mycelium width had not shown any significant difference (P>0.05). Spores are formed at all temperature levels, with highest spores’ number obtained at 20°C, and least was observed at 50°C. The highest effect of temperature on disease incidence was observed at 20°C (85%) and also at 20ºC, while lowest percentage was at 40°C and 50°C. On the disease severity the highest temperature effect was obtained at 20°C, 30°C, and at optimum temperature 25°C (4, severe infection), while at 40°C was (1, i.e. Mild infection) and at 50°C was observed to be no infection, significant differences (P<0.05) was not shown among the temperature levels on disease severity. Therefore, understanding the optimum ranges of temperature for the development of powdery mildew fungus, May minimized the high rate of infection to occur as well as damages caused on Water Melon.Key words. Sporulation, In vivo, Spaerotheca fuliginea, Mycelium, Temperature

Effect of Paraquat Herbicide on Oxidative Stress Biomaker Enzyme Activities in C. Gariepinus

Toxicity assessment was conducted for 96hr exposure duration using synthetic herbicide (paraquat dichloride 276g/L) on Claris gariepinus with mean weight range of 27.2 - 29.7g and mean length 10.95 -15.5cm. They were exposed to varying herbicide concentrations of 0.0, 3.45, 6.90, 10.35 and 13.5mg/L with 5-levels exposure concentrations in a Completely Randomized Design (CRD). Liver, gills and kidney tissues were analyzed for oxidative stress enzymes activities using Solarbio science assay kit (BC1170, 0170 and 0020). Four days lethal concentration (LC50) value for 96hr was found to be 7.298mg/L. The treated fish displayed erratic swimming with irregular opercular movement, loss of reflex, mucus secretion and increased air gulping with the increasing concentration of the herbicide compared with the control fish. Antioxidant biomarkers activities revealed that Glutathione S-transferase (GST), catalase (CAT) and superoxide dismutase (SOD) activities increased significantly (P<0.05) in the gills, liver and kidney tissues at higher concentrations compared with control. It can be deduced that alterations in the oxidative stress enzyme activities in the exposed fish to paraquat exert toxic effect on the liver, gills and kidney tissues. It is therefore recommended that appropriate authorities should develop strategies on minimizing the indiscriminate use of synthetic herbicides due to their impact on aquatic biota such as fish in order to reduce its potential risk to other non-target organisms. Keywords: Clarias gariepinus, Lethal concentration, Oxidative Stress enzymes, Paraquat, Toxicity assessmen

The Realtionship Between International Public Sector Accounting Standards (IPSAS) and the Quality of Accounting Information in Libyan Government Sector

Purpose: The aim of this study was to determine the significance of using International Public Sector Accounting Standards (IPSAS) in impacting the quality of accounting information.   Theoretical framework: Recent literature has revealed positive results in IPSAS and accounting information quality (Bakhtah & Ammar, 2019). However, because IPSAS is a relatively new product, there is still plenty to research and learn about it.   Methodology: The study population included a number of board directors, non-audited members, internal auditors, accountants, and department heads from various branches of government in Libya's government sector. They were given 400 questionnaires, and the data was analysed using SPSS and PLS-SEM.   Findings: The four independent factors (ensuring sound governance, disclosure, board of directors responsibilities, and shareholder rights preservation) had a substantial impact on the quality of accounting information among Libyan bank personnel.   Research, Practical & Social implications: We propose a future research agenda and highlight contributions to knowledge, namely auditing literature and the quality of accounting information literature.   Originality/value: The findings show that the adoption of IPSAS will have an effect on an external audit in Libya. IPSAS standardises external audit reports and has an impact on external audit notes. The implementation of IPSAS will result in the collaboration of Libyan audit firms with global audit firms to gain experience auditing IPSAS-prepared financial statements. This will improve the conclusions and knowledge of worldwide accounting standards of the external auditors

Poverty Effects of House Holds in the Southern Region of Jordan

This study investigated the poverty effects of households in the southern region of Jordan, Madaba, Aqaba, Tafila governorates.The poverty ratio in this region exceeds 28.7%,  . Data was collected by the use of questionnaire which addressed questions related to the study. A total of 900 questionnaires were given out to all the population. Of these, 180 questionnaires were re-called from each local government. The variables of research – per capita expenditure, per capital income, age of respondent, sex (male or female head count), the age structure of the population shows a significant difference in the household saving rate. Idiosyncratic and covariate factors affect the expected per capita consumption of the overall expected poverty for this area. Not less than 80% expected poverty is synonymous with southern region according to these variables. The highest variance occurred in education head count levels which can be divided into five categories. Male-headed households have lower mean consumption than female-headed households. As the determinants of households of the southern region and structures of variables to link the results and actions, therefore the paper, extends the usual of set of explanatory variables which explained the household behavior and to capture their influential impact on household and life cycle dependency ratio admitted as explanatory due to a young, under-educated populace, which is compounded by a heavy responsibility on male-headed count per female. The paper found that the growth of the agricultural sector is slow which means that most of the southern region depends on returns of this sector beyond the dependence on civilian employement to support their household. These results provides a big support for life cycle hypothesis as well as the permanent income hypothesis.We noticed that poverty is a predominant as phenomenon as it is pervasive, with over 30% of the population falling below the poverty line in Jordan. This paper assesses the impact of poverty in the level of determinants of households. Jel elassification: 053, D21, J20, E1

Corporate Governance and International Public Sector Accounting Standards (IPSAS) on the Quality of Accounting Information in Libyan Government Sector

Purpose: The objective of this study was to identify the importance of applying the standards of governance and International Public Sector Accounting Standards (IPSAS) in influencing the quality of accounting information.   Theoretical framework: Recent literature has reported good results in both corporate governance and IPSAS (Bakhtah & Ammar, 2019). However, there is still much to investigate and learn about IPSAS because it is a recent development.   Methodology: The study population consists of a number of members of board directors, non-audited members, internal auditors, accountants and department heads in some branches of government entities in the Government Sector of Libya. 400 questionnaires were distributed to them and data was analysed in SPSS and PLS-SEM.   Findings: The five latent variables (ensuring a sound governance, disclosure, responsibilities of the board of directors, preservation of stakeholders’ rights and fair equal treatment) explain substantial 73.5% of the variance for the quality of accounting information among employees of Libyan banks.   Research, Practical & Social implications: We suggest a future research agenda and highlight the contributions made to knowledge particularly to both auditing literature and the quality of accounting information literature.   Originality/value: The findings demonstrate that the adoption of IPSAS will impact an external audit in Libya. IPSAS makes external audit reports uniform and affects external audit notes. The adoption of IPSAS will lead to the sharing of Libyan audit companies with global audit firms to acquire experience audit IPSAS-prepared financial statements. This will increase the external auditors’ findings and knowledge of international accounting standards

Proximate and mineral composition of Jatropha curcas leaves

The proximate and mineral composition of jatropha curcas leaves were evaluated in dry sample to determine the Ash, carbohydrate, crude lipid, crude fiber, crude protein and mineral contents using standard method and atomic absorption spectrophotometry method. The result showed that jatropha curcas leaves contained (12.0±1.00%) Ash, (61.94±5.56%) carbohydrate, (7.00±0.43%) Fat, (16.5±0.1%) fibre, (2.56±0.23%) protein, (4.33±0.28%) moisture in dry sample respectively. The result also revealed that the concentration of potassium is (18.60±1.19mg/100g) sodium (11.50±0.39mg/ 100g), magnesium (58.17 ± 2.04mg/100g), cupper (4.23±0.12mg/ 100g), iron (2.85±0.04mg/100g) and calcium (93.42±0.48mg/100g) respectively which are the major minerals present in the sample. This indicated that Jatropha curcas leaves could serve as an alternative source of food for animal and human after quality processing.Keywords: Carbohydrate, Crude Protein, Jatropha curcas leaves, Mineral, Moisture Analysi

A Numerical Algorithm for Solving Stiff Ordinary Differential Equations

An advanced method using block backward differentiation formula (BBDF) is introduced with efficient strategy in choosing the step size and order of the method. Variable step and variable order block backward differentiation formula (VSVO-BBDF) approach is applied throughout the numerical computation.The stability regions of the VSVO-BBDFmethod are investigated and presented in distinct graphs.The improved performances in terms of accuracy and computation time are presented in the numerical results with different sets of test problems. Comparisons are made between the proposed method and MATLAB’s suite of ordinary differential equations (ODEs) solvers, namely, ode15s and ode23s