103 research outputs found
Correction for Guessing of Multiple-Choice Tests Between Partial Knowledge and Risk-taking: A Suggested Model for Bi-directional Scale
The correction for guessing in tests with multiple-choice items still a controversial issue, the contribution of literature reveals that more research is needed to investigate and interpret the relationship between the achievement based on partial knowledge and the risk-taking variable in terms of relevant or irrelevant validity when subset selection and penalty for partial guessing takes place. The inclusion of sample questions that have no answer within the test questions is considered as a source of an irrelevant variance which affect the relevant validity. This study suggested a solution for this negative impact by dealing with bidirectional scale. The Operational definition of this scale comes from linking the achievement and risk variables in 7-points. Real data of 64 students and 50 items based on subset selectin method were presented for statistical and logical analysis. The results support the suggested approach for dealing with derived observed scores as if they are two-in-one scale. The statistical results, interpretations, and derived conclusions revealed that this approach is acceptable and promising theoretically and practically in the domain of test Theory, adding a new formula for adjusting the observed scores of the cognitive variable based on the scores of the risk variable
Predicting the capability of oxidized cnw adsorbents for the remediation of copper under optimal operating conditions using rsm and ann models
Metal pollutants such as copper released into the aqueous environment have been increasing as a result of anthropogenic activities. Adsorption-based treatment technologies offer opportunities to remediate metal pollutants from municipal and industrial wastewater effluent. The aim of this work was to evaluate the capability of modified cellulose nanowhisker (CNW) adsorbents for the remediation of copper from water matrices under realistic conditions using response surface methodology (RSM) and artificial neural network (ANN) models. Considerations for design and application to remediate Cu(II) from wastewater by developing a continuous flow experiment are described in this study. However, the physical structure of modified CNW adsorbents renders them unsuitable for use in column operation. Therefore, a more detailed study of the mechanical properties of CNW adsorbents would be necessary in order to improve the strength and stability of the adsorbents. This work has demonstrated that modified CNW are promising adsorbents to remediate copper from water matrices under realistic conditions including wastewater complexity and variability. The use of models to predict the test parameter system and account for matrix variability when evaluating CNW adsorbents for remediating Cu from a real-world wastewater matrix may also provide the foundation for assessing other treatment technologies in the future
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.
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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.
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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.
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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.
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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.
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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
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.
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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.
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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.
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Findings: The five latent variables (ensuring a sound governance, disclosure, responsibilities of the board of directors, preservation of stakeholdersā rights and fair equal treatment) explain substantial 73.5% of the variance for the quality of accounting information among employees of Libyan banks.
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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.
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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 auditorsā findings and knowledge of international accounting standards
Fatty acid, triacylglycerol composition and antioxidant properties of date seed oil
Oil is one of the major components of date seed alongside dietary fibre, carbohydrate, protein, moisture and ash. Therefore, the present work focused on the extraction of oil from five varieties of date seed using Soxhlet extraction method and subsequently characterised their physicochemical and antioxidant properties accordingly. Oil extracted from the seeds ranged between 8 to 9.8%, whereas the iodine values were between 48.7 to 55.5 g I2/100g. Furthermore, oleic and lauric acids were revealed as the main fatty acids present in the date seed oil, with LaOO (La: lauric acid; O: oleic acid) as the main triacylglycerol. The total phenolic content in the oil ranged from 7.96 to 17.72 mg GAE/g oil, while the antioxidant activity, expressed as EC50, ranged from 5.17 to 17.18 mg/mL. Additionally, the highest reducing activity was observed at 4mg/mL. Hence, oil characteristics are dependent on the type of date, thus indicating that different potential applications may be suggested
Progress in the development of sour corrosion inhibitors: Past, present, and future perspectives
Metallic pipelines and gathering tanks play a vital role during oil and gas exploration, production,
transmission, and processing. These facilities are usually attacked by corrosion. The use of corrosion
inhibitors is one of the most economical and reliable approaches to control the corrosion of oil and gas
metallic facilities. This paper looks at the progress made in the development of sour corrosion inhibitors
from early 1900 to date. Scientific literatures were reviewed. The review identified four classes of organic
corrosion inhibitors for sour environments, namely, amine-based, imidazoline-based, polymer-based,
and Gemini-surfactant-based inhibitors. The strengths and weaknesses of these inhibitors were
highlighted. The review revealed that the patronage of amine-based chemistries has declined, and the
current technology is based on imidazoline and quaternary salt chemistries. The existing knowledge gap
and the future research direction in the area of sour corrosion inhibitors development have been
highlighted
African neuroscience on the global stage: Nigeria as a model
Of the 572 neuroscience-related studies published in Nigerian from 1996 to 2017, <5% used state-of-the-art techniques, none used transgenic models, and only one study was published in a top-tier journal
Cardiovascular outcomes and trends of Transcatheter vs. Surgical aortic valve replacement among octogenarians with heart failure: A Propensity Matched national cohort analysis.
Background: Heart failure (HF) is a complex clinical syndrome with symptoms and signs that result from any structural or functional impairment of ventricular filling or ejection of blood. Limited data is available regarding the in-hospital outcomes of TAVR compared to SAVR in the octogenarian population with HF. Methods: The National Inpatient Sample (NIS) database was used to compare TAVR versus SAVR among octogenarians with HF. The primary outcome was in-hospital mortality. The secondary outcome included acute kidney injury (AKI), cerebrovascular accident (CVA), post-procedural stroke, major bleeding, blood transfusions, sudden cardiac arrest (SCA), cardiogenic shock (CS), and mechanical circulatory support (MCS). Results: A total of 74,995 octogenarian patients with HF (TAVR-HF nĀ =Ā 64,890 (86.5%); SAVR nĀ =Ā 10,105 (13.5%)) were included. The median age of patients in TAVR-HF and SAVR-HF was 86 (83-89) and 82 (81-84) respectively. TAVR-HF had lower percentage in-hospital mortality (1.8% vs. 6.9%;pĀ <Ā 0.001), CVA (2.5% vs. 3.6%; pĀ =Ā 0.009), SCA (9.9% vs. 20.2%; pĀ <Ā 0.001), AKI (17.4% vs. 40.8%); pĀ <Ā 0.001), major transfusion (26.4% vs 67.3%; pĀ <Ā 0.001), CS (1.8% vs 9.8%; pĀ <Ā 0.001), and MCS (0.8% vs 7.3%; pĀ <Ā 0.001) when compared to SAVR-HF. Additionally, post-procedural stroke and major bleeding showed no significant difference. The median unmatched total charges for TAVR-HF and SAVR-HF were 194,561 respectively. Conclusion: In this nationwide observational analysis, TAVR is associated with an improved safety profile for octogenarians with heart failure (both preserved and reduced ejection fraction) compared to SAVR
Cardiovascular Outcomes and Trends of Transcatheter vs. Surgical Aortic Valve Replacement Among Octogenarians With Heart Failure: A Propensity Matched National Cohort Analysis
Background: Heart failure (HF) is a complex clinical syndrome with symptoms and signs that result from any structural or functional impairment of ventricular filling or ejection of blood. Limited data is available regarding the in-hospital outcomes of TAVR compared to SAVR in the octogenarian population with HF.
Methods: The National Inpatient Sample (NIS) database was used to compare TAVR versus SAVR among octogenarians with HF. The primary outcome was in-hospital mortality. The secondary outcome included acute kidney injury (AKI), cerebrovascular accident (CVA), post-procedural stroke, major bleeding, blood transfusions, sudden cardiac arrest (SCA), cardiogenic shock (CS), and mechanical circulatory support (MCS).
Results: A total of 74,995 octogenarian patients with HF (TAVR-HF n = 64,890 (86.5%); SAVR n = 10,105 (13.5%)) were included. The median age of patients in TAVR-HF and SAVR-HF was 86 (83-89) and 82 (81-84) respectively. TAVR-HF had lower percentage in-hospital mortality (1.8% vs. 6.9%;p \u3c 0.001), CVA (2.5% vs. 3.6%; p = 0.009), SCA (9.9% vs. 20.2%; p \u3c 0.001), AKI (17.4% vs. 40.8%); p \u3c 0.001), major transfusion (26.4% vs 67.3%; p \u3c 0.001), CS (1.8% vs 9.8%; p \u3c 0.001), and MCS (0.8% vs 7.3%; p \u3c 0.001) when compared to SAVR-HF. Additionally, post-procedural stroke and major bleeding showed no significant difference. The median unmatched total charges for TAVR-HF and SAVR-HF were 194,561 respectively.
Conclusion: In this nationwide observational analysis, TAVR is associated with an improved safety profile for octogenarians with heart failure (both preserved and reduced ejection fraction) compared to SAVR
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