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This paper examines the impact of auditing in the public sector. It delved into the perspectives of functional auditing in the public sector in view of the continue quest for accountability placed on the accounting officer. The accounting officers must, as a matter of facts and professionalism, carry out his role and responsibility in such a way that affairs of resources placed under his control are properly accounted for and stewardship report rendered periodically to the public for performance assessment. Procedure in public sector brings out the essence of accountability in the public sector and the resultant stewardship accounting. The paper commences with the paper keywords, introduction, and the body of the presentation, observations, summary and conclusions in order for the researcher to drive home his point. Contribution/ Originality
This paper examines the impact of auditing procedures and process in the public sector. It will serve as reference materials for future researchers and update the previous studies as well filling the existing gap in literature.
Some physical, chemical or electrochemical phenomena that cause the decomposition of a material, usually metallic, they can be defined as corrosion. Analyzing the adverse means and determining its characteristics, several efficient methods can be developed to prevent it, consisting in one of them the absorption of the oxidizing agent. This technique is based on significantly reduce the concentration of the compound. As the hydrogen sulfide corrosive substance, its excessive presence in gas streams intensifies the deterioration of equipment during the contact. The objective was to absorb hydrogen sulfide from biogas. The absorption study was conducted by applying a 5% sodium hydroxide solution. The device designed consisted of a cylindrical packing column, bearing a gas inlet and a distributor at the bottom, which further supports the packing, and a liquid inlet and distributor at the top. The treated gas is released from the top of the column, and the liquid is discharged at the bottom, containing hydrogen sulfide absorbed in the form of salts. In the design, the biogas flow was 15m³/h with 3% mole hydrogen sulfide and the tower was package with Rasching rings of 1.5 inches. The calculations performed have enabled the design of an absorption column 0.10 m in diameter and 3.00 m height of the packing, causing a loss in pressure of 0.5 cm water/m column. Contribution/ Originality
This study contributes in the existing literature to use biogas for energy use and to perform an absorption column design to avoid corrosion by hydrogen sulfide gas. The project was developed for application in a unit installed in a farm in the city of Uberaba in Brazil.
Agriculture is a highly important economic activity in the world. Among the agricultural products of Turkey, hazelhazelnut is an important product for Turkey’s economy. More than 60 percent of the world hazelhazelnut production is made in Turkey. In this study, hazelhazelnut production in Düzce is examined in terms of possible climate effect in future. Because, Düzce is one of the important provinces in hazelhazelnut production. In th study, as a method, descriptive survey model has been used. In this method, existing situation on a subject is interpreted by searching. For this purpose, interpretation has been made by taking datum as to research from Ministry of Food, Agriculture and Livestock and Turkey Statistical Institute. These datum have been compared with weather data. In Düzce and in Turkey, hazelhazelnut production changing by years has been determined. It is seen that the largest factor to this is unexpected freeze and change of rainfall. It is reasoned that possible temperature increase in future and the effect of drought in Turkey and in Düzce that can effect agriculture of hazelhazelnut. Because, hazelhazelnut is selective and sensitive plant in terms of climate. Contribution/ Originality
In the study, it has been evaluated hazelnut production of World and Turkey by comparing. Besides, in Düzce it has been contacted between hazelnut production and climate parameters. From this aspect, this study is the first in geography area.
Residential Displacements from a place to another symbolize the urban viability. This mobility resulted in family movements can be rooted in various ways. Regarding to complexity of satisfactory rate, understanding of reasons are considered as difficult issues. In long term, The lack of appropriate attention to satisfaction rate of residents has led to negative impacts on Iranian city. Hence, effective indexes of residential mobility in this article are examined in a specific area named Karaj, Gohar Dasht. Analytical descriptive method was selected in conjunction with employing librarian research in assembling data. Moreover, 320 questioners with 30 indexes are used and analyzed. Obtained results denote the kind of possession, sense of belonging and income level as the most effective features on the sense of satisfaction and residential mobility. Contribution/ Originality
This study is one of very few studies which have investigated the role of environmental satisfaction on households’ residential mobility.
This study aims to measure the quality of health services provided in Lattakia province (Jableh city) from beneficiaries’ perspective, the study sample group is chosen from the families who visited health centers in Jableh during the current crisis across the country. The researcher used the descriptive and analytical approach, a questionnaire was designed and distributed between families who benefited from provided health services in order to measure the quality of provided health services in the mentioned centers. The sample consists of 1100 questionnaire which is about 10% of the sample study group, using random sampling principle, and in order to measure the quality of health services the researcher used the satisfaction of health services beneficiaries model. The data was studied and analyzed using SPSS program. Data analysis showed that health services centers in Jableh city lack quality, depending on the Dimensions of Quality Health Services (tangibility, reliability, responsiveness, empathy, credibility and safety) from the perspective of the beneficiaries of the provided services. Contribution/ Originality
This study is one of very few studies which have investigated the measurement of beneficiaries’ satisfaction with health services provided at Jableh health centers.
The study aims to test a hypothesis stating that there is a negative correlation between women’s self-image from the perspective of men with the tendency for women to experience sexual harassment. Variables in this study included the independent variable of self-image of women, and the dependent variables Ttendency to experience sexual harassment, and a co-predictor of age. The subjects of the study were 100 men from various backgrounds, namely: the public service providers (drivers, conductors, ‘and pedicab drivers), entrepreneurs (traders and businessmen), employees, students, and educators (lecturers, teachers). Samples were taken by using incidental sampling technique. Measurement of independent variables was done using a scale of Women’s Self-Image with a validity index of 0.202 to 0.487. Measurement of the dependent variables was done using a scale of Sexual Harassment Tendency with a validity index of 0.282 to 0.759. The results of assumption test show that all assumptions are met. Hypothesis was tested using statistical regression: Partial Correlation Study Level 1. The analysis showed that rx1y-2 equals to -0.330 with p value of 0.001 (p. <0.01) meaning that there is a significant negative correlation between women’s self-image with the tendency to experience sexual harassment by men. Statistically controlled by woman's age, it has been found out that the higher the male judge women’s self-image, the lower the tendency of sexual harassment to happen to these women. Seen from the comparison of empirical mean and hypothetical mean, it has been found out that the tendency to do sexual harassment is the highest among the groups of men who work as educators (teachers and lecturers). Contribution/ Originality
This study tried to lift the actual conditions facing women in East Java Indonesia related to self-image of women and the tendency of sexual abuse that occurs among providers of public services (driver, helper, conductor, pedicab), entrepreneurs (traders and businessmen), the employee (employees, managers) among students (students, students) educators (lecturers, professors). In this study wanted to know the effect of the self-image of women alone to the tendency of sexual abuse committed by men. The rationale is that today the development of information technology causes tremendous changes attitudes and behavior. By knowing the theoretical implications, it is expected that the research findings would be useful for the development of the field of psychology of women. And practically expected to be useful to governments or organizer of a scientific nature as an input in decision-making, especially for the psychology of women.
The use of effective nonverbal communication between physician and patient has proven to be significantly affecting the level of patient’s satisfaction to the optimum process of patient's recovery. Among six nonverbal communications i.e., artifact, haptic, chronemics, proxemics, kinesics, and vocalic; haptic is the most influence dominant variable. This study explored the manifestation of haptic, vocalic, and kinesics in patients with different demographics characteristics. The results indicate that there are significant differences in the manifestation of these three variables on different demographic characteristics of patients that can be further used as a model of nonverbal communication between physicians and patients. Contribution/ Originality
Saffron (Crocus sativus) has been one of the most important spices in the world since ancient times. Though there is a variety of information about its origin, it is believed to have emerged in Iran, Turkey, or Greece and have spread across the world. Saffron, which is commonly produced in the Mediterranean and Southwest Asian countries, is used in many different fields such as painting, medicine, perfumery, and food. Climate and soil conditions also play an important role in saffron production. Saffron, which shows a flexible characteristic in terms of temperature demand, shows resistance to cold temperatures down to -18 degrees and to summer temperatures up to 45 degrees. The type of soil suggested for the development of the plant is clay loam soil. Although saffron growing in Turkey has lost its former significance today, it is still carried out on a small scale in Safranbolu city. This study intends to show the positive effects of climatic elements prevailing in the region on the production of saffron, the world's most expensive plant, and to reestablish its former importance in the region. The climate data used in the present study were taken from the General Directorate of Meteorology of Turkey. The climatic conditions required by the Thornthwaite climate classification method. Systematic approach was used as a research method. The maps used in the study were prepared on ArcGIS 10.3 GIS (Geography Information System) package. According to the Thornthwaite method, Safranbolu is arid-low humidity in terms of rainfall activity, has a 2nd level mesothermal climate, has no water excess, and is closed to sea effect. Considering the climate demands of saffron, it can be said that the climate of Safranbolu city is suitable for saffron growing. In Safranbolu, saffron plants are currently cultivated only in few villages. However, more effort should be made to enhance the production of saffron, which is as precious as gold. Contribution/ Originality
This study describes the historical growth, present status and future prospect of Saffron in Turkey that has already been grown for years in different countries of world. This research evaluates production, ecology and farming of Saffron in Turkey and world thus making it different from other related researches.
The soils of South western Nigeria are rapidly degrading due to nutrient mining, soil loss, inappropriate land use, low inherent soil fertility coupled with adverse effects of climate change. These have resulted to persistent low yields and farmers’ poverty. The current farming systems have failed to improve continuous decline in crop production. There is need for integrated approach that involves mineral fertilizer, organic resources, and improved crop varieties with sound agronomic practices if the region will be able to feed its population of over 35 million people. Integrated Soil Fertility Management (ISFM) is an all-encompassing resource management technique that embraces the use of good planting materials, with appropriate organic and/or inorganic fertilizer application or their integrated use. It also entails adapting the various combinations of the ISFM components to local conditions which by implication means site specific management. There is lack of coordinated information about the components of ISFM being used in SWN and most stakeholders have not appreciated the importance of integrated approach. This paper is therefore put forward to review the status of Integrated Soil Fertility Management in South western Nigeria in order to identify knowledge gap for sustainable crop production in the region. Contribution/ Originality
This study contributes in existing literature on integrated soil fertility management for sustainable crop production in southwestern Nigeria. The study also harmonizes research findings about ISFM thereby making information available for researchers, policy makers, extension agents and other stakeholders about ISFM protocols. It aids in identifying knowledge gaps for intervention.
Most of the slum dwellers in Rajshahi city, Bangladesh, come here from rural areas either forcefully or willingly for various purposes. They naturally lead a miserable life here which causes various health problems. Different organizations therefore come forward to the establishment of primary healthcare centers for meeting their growing demands for healthcare services. The main objective of this paper was thus to explore how social issues created opportunities for and barriers to healthcare seeking behavior among the urban poor women. This study is of importance that findings of the study will help achieve the 3rd Sustainable Development Goal (SDG)—ensuring healthy lives and promoting well-being for all at all ages—at the right time (2030). Two hundred females in Rajshahi city were interviewed by using a semi-structured questionnaire interview method. Levels of monthly household income and of education are used as proxy determinants of class. There has been an increase in the availability of and accessibility to primary healthcare services for the poor urban women due to making healthcare services available at people doorsteps and developing awareness though some social issues like the lack of knowledge about the nearest centers, their beliefs in and perception of illness and treatment, inappropriate time set-up and high costs associated with treatment and medicine sometimes dissuade them from availing the reachable healthcare services. More hygienic behavior among them found albeit they have few sanitary latrines which push their lives at greater risks. As suggested, if all these social issues are seriously taken into consideration in the formation and adaptation of the future policy, the Bangladesh Government can easily meet the 3rd SDG. Contribution/ Originality
This study is one of very few studies which have investigated effects of social issues in healthcare seeking behavior. The primary contribution of it is identifying the time-table of the health center unsuitable for the poor. It documents an increase in the availability of and accessibility to primary healthcare services.
This study set out to examine capital formation among rice farmers who belong to rice farmers’ credit cooperative and to isolate factors that determined why some farmer accumulate capital more than others using Itoikin rice farmers’ cooperative society. The study draws on two sources of data namely household level surveys and secondary data to get insight about the size and composition of capital formation among rice farmers. The results showed that on average, farmers were 50 years with about 4 years of education, 6 persons in household size and about ₦73,004.37 as mean income. Capital Formation takes the form of agricultural land, rice, agricultural machinery and equipment. The results further showed that about one-quarter of the net addition to fixed capital come from household savings and the rest three-quarter are borrowed from Cooperative and other sources. Regression results indicate that the most important factors determining the level of capital formation are age, the income from rice, Loan from cooperative and other sources and farm holdings. We also found that an increase in the average education of the farmers increases agricultural capital significantly. Education of farmers/rural dwellers should be at the front burner of all rural transformation agenda. Contribution/ Originality
The study documents that capital formation took the form of agricultural land, rice agricultural machinery and equipment. One-quarter of the net addition to fixed capital comes majorly from farmer’s savings and borrowing from cooperative. Age, Rice income, Cooperative borrowing and education are important determinant of level of capital formation.
This paper presents a simulation model for Biomass-Photovoltaic Hybrid system. The energy conversion equations describing the total power generated by system have been presented. A numerical model based upon the aforementioned conservation equations was developed, coded and results were presented and analyzed. The model is intended to be used as an optimization, design and analysis tool for typical gas turbine Biomass-CHP hybrid systems. The results predicted by the proposed model compared fairly with data under various biomass loading conditions. Contribution/ Originality
This study contributes to the existing literature of photovoltaic, biomass and district heating hybrid systems. This study uses a new approach in modeling the hybrid system by establishing the conservation and conversion equations, integrating, coding and solving them to obtain the dynamic behavior of the hybrid system.
This paper reviews the current status of Turkish silkworm genetic resources and activities being undertaken for their conservation. Silk production and the trade in silk have been important activities in Turkey, which lies on the ancient Silk Road, for many hundreds of years. Current production of silk is on the rise after a period of very low production. Turkey has a well-established programme of conservation and development of all of its domestic animal genetic resources, of which silkworm is considered a constituent part. Three distinct lines of native silkworm have been registered with the national standards body, the Turkish Standards Institute. Distribution of silkworm germplasm is regulated by the Ministry of Food, Agriculture and Livestock through Cooperative Unions which have more than 10,000 members. Renewed and increased international demand for natural and biological products is favourable to Turkey’s silkworm industry. The prognosis for the future development of silk production is strongly positive. Contribution/ Originality
This study documents how silkworms have been kept in Turkey to produce silk as a value-added product for hundreds of years. They add diversity to household and national production. Three lines are being bred and conserved by Government institutions.
The International Community and other global bodies have repeatedly issued statements condemning the activities of Boko Haram, a militant organisation which emerged around 2002 as a local Islamic group. The world body has been calling on individuals and institutions, particularly the press, to help in the fight against Boko Haram. However, a typical West African country where the insurgency has as its major flashpoint is Nigeria, whose press, is accordingly used as a case study here. Given the fact that newspapers have a role to play in the fight against Boko Haram, one expects them to be creative in their coverage of the activities of the sect, if their coverage should contribute significantly towards peaceful coexistence. This is where application of aesthetic principles of violent conflict reporting, as identified in this paper, comes in. But have the newspapers been applying the aesthetic indices of violent conflict reporting identified in this paper, while contributing their quota towards the return of peace to the sub-region? An appraisal of the various stories on the activities of Boko Haram in Nigeria within the last two years of the group’s peak activities shows that Nigerian newspapers have been mainly informative and alarmist in their coverage of the activities of the group, and could not strike a balance with the other aesthetic indices. The paper concludes, therefore, that Nigerian newspapers are, to a great extent, mono aesthetic in their coverage of Boko Haram activities, and needs to ensure an aesthetic equilibrium for them to create more impact in the peace process. Contribution/ Originality
This study contributes to existing scanty literature in newspaper aesthetics. It uses a new methodology, called aesthetic content analysis. It is one of very few studies which have investigated aesthetics in conflict reporting. The paper primarily finds out that Nigerian newspapers are mono-aesthetic in their coverage of Boko Haram activities.
A study was conducted at University of Uyo Teaching and Research farm to evaluate the effect of different tillage practices on growth and yield of fluted pumpkin in an ultisol. The treatments were no till, flat, surface hoeing, raised bed, mounds and ridges. The parameters studied were establishment percentage, number of leaves per plant, vine length, leaf area, number of branches, and number of pods, length and circumference of pods as well as pod yield in tons per hectare. Data collected were subjected to analysis of variance and means were compared using least significant difference (LSD) at 5% probability level. There was no significant difference in the establishment count. However, significant differences occurred in all other parameters studied. Best results were obtained from the ridges and mounds over the other tillage practices. Ridges and mounds are therefore encouraged for increased production of fluted pumpkin. Contribution/ Originality
This paper’s primary contribution is finding that tillage practices have
additional benefits in the growth and yield performance of crops
particularly fluted pumpkin and farmers should till their soils before
planting preferably using surface hoeing which is a less costly tillage
With the collapse of Soviet Russia, transition of communist countries towards the market economy not only caused an economic transformation but also formal and informal constraints, institutional structures and legal norms in society were changed. IMF's and World Bank’s reports and governance concept containing neoliberal policies that took place in World Bank’s publications were important factors behind this transition. In this study, it is aimed to analyze quality of governance in transition economies by the year 2014. With this framework, Cluster analysis is performed by Ward (1963) Minimum Variance Method by using World Bank Governance and Freedom House dataset. Contribution/ Originality
This paper contributes to the literature by determination of transition economies’ position in terms of their governance scores in a multivariate framework. The results of Cluster analysis indicate that countries in the process of integration with the EU have better governance scores with respect to other transition economies.
In the recent time marketing communication, challenges need to develop obsolete business practices and create some new ones, and even stop using conventional wisdom that has proven obsolete. The pace of change is increasing and marketing communication must reflect those changing effects if it is relevant in the twenty first century. What need to change are not the only tools of marketing communications, although the impact of information technology and rapid broadcast communication will cause change enough. Advances in communications technology, increased interaction between buyer and producer and increasing integration of marketing communication will lead to change in both the levels and the impact of communication. However, marketers must also change the ways what they plan for communications and recognize the strategic implications of the shift in the power base that underpins communications. This paper attempts and discusses the main strategic issues that arise for marketers in the twenty first century such as the World Wide Web, the net, social changes and technological change encompasses more issues than information technology, cellular phones, new print technology, hologram and new media will also have a major impact in the twenty first century marketing communication. Contribution/ Originality
Nonlinear single-unit commitment problem (NSUCP) is a NP-hard nonlinear mixed-integer optimization problem, encountered as one of the toughest problems in power systems. This paper presents a new algorithm for solving NSUCP using genetic algorithm (GA) based clustering technique. The proposed algorithm integrates the main features of binary-real coded GA and K-means clustering technique. Clustering technique divides population into a specific number of subpopulations. In this way, different operators of GA can be used instead of using one operator to the whole population to avoid the local minima and introduce diversity. The effectiveness of the proposed algorithm is validated by comparison with other well-known techniques. By comparison with the previously reported results, it is found that the performance of the proposed algorithm quite satisfactory. Contribution/ Originality
This study presents a new algorithm for solving nonlinear single-unit commitment problem using genetic algorithm based clustering technique; where it integrates the main features of binary-real coded genetic algorithm and K-means clustering technique. The tests demonstrated that the proposed approach has a satisfactory performance compared to previous studies.
The need to diversify the economy so as to ensure sustainable economic growth has been of great concern. Accelerating productivity in agriculture is seen as one of the alternatives to support the diversification initiatives by the government and drive growth in Botswana. This study discusses the factors contributing to increased long term agricultural productivity and hence its subsequent impact on growth in the short. The study employs the vector error correction model and annual data to explain the connection between key variables. This paper concludes that there is unidirectional causality from agricultural productivity to growth. This study shows that economic growth can be improved in the short term by improvements in agricultural productivity. Agricultural productivity can be enhanced by providing adequate infrastructure, additional farming machinery per hectare of arable land and having a targeted approach in the provision of funding towards agricultural oriented initiatives. Contribution/ Originality
This study’s primary contribution is the finding that the agricultural led growth hypothesis applies to Botswana. The study is one of the few that use the vector error correction model to analyze the determinants of long term agricultural productivity.
Quality improvement is one of the most important requirements to strengthen a competitive position in our markets today. So improving the quality, will lead to decrease variations, shrinkages and so production costs hence the customers acquire the appropriate products and services to use. Control charts have an effective usage field to keep the process under control. Control charts are illustrated as graphical analysis method which defines the products whether to stay in the acceptable limits or not and as a graphical analysis technique that specifies a signal in the state of product to be out of that limits. In this paper by detecting basic concept and essentials beyond the control charts usage and the improvement; so it combined with fuzzy approach to detect the optimal limits. Hence the application of the proposed fuzzy control chart is in Al–Dura Refinery to monitor variable quality characteristics. The proposed fuzzy control chart is under vague, imprecise, uncertain, and incomplete data and based on ?-level fuzzy midrange for ? – cut approach. As a result of the application, it’s rational to say that constructing fuzzy control charts have a more flexible, a more convenient mathematical characterization concept and have more reasonable results than the traditional quality control chart techniques. Contribution/ Originality
The paper's primary contribution is finding a way to improve the quality of petroleum products in Al- Dura refinery / Baghdad/ Iraq. This can be achieved by applying fuzzy control charts to monitor the petroleum products specification which is rarely mentioned in relative literature.