A Study into the Effects of Internal Audit on the Financial Performance of Commercial Banks in Zambia (A case of Standard Chartered)

/in /by

Commercial banks play an important role in an economy by providing financial services. However, in the course of providing these financial services, banks face risks such as fraud that pose a threat to the financial performance of the bank ultimately affecting both shareholders and stakeholders. The internal audit is one of the functions that were created to help mitigate or prevent these risks. The purpose of this study was to determine the effects of internal audit on the financial performance of commercial banks in Zambia with Standard Chartered being the case study. The study had 3 specific objectives; to determine the relationship between internal audit and the financial performance of Standard Chartered, to determine the impact of internal controls on the financial performance of Standard Chartered and to determine the impact of internal audit independence on the financial performance of Standard Chartered. The study presented the theoretical and conceptual frameworks as part of the literature study, which focused on information that is relevant to the internal audit function and the financial performance of commercial banks. The sample population for the study was 156 respondents and the researcher used a questionnaire and interviews to collect data as this was the most appropriate tool given the time of 3 months to complete the research. The questionnaire administered to respondents used the five-point likert scale to rate the responses of the respondents. The researcher used the Statistical Package for Social Sciences (SPSS version 20) software to process and analyse quantitative data while qualitative data was analysed using the thematic analysis. The software was also used to ensure reliability and validity of the research findings. To make the findings easy to understand and interpret, the findings were presented using pie charts, bar charts and tables. Based on the findings, the study concluded that there is a strong positive relationship between internal audit and the financial performance of Standard Chartered. The findings also found that internal controls and internal audit independence have a strong positive impact on the financial performance of Standard Chartered. This research will aid in making sure shareholders and management are aware of the impact internal audit has on the financial performance of commercial banks due to its role as a control system put in place to safeguard interests of both shareholders and stakeholders. The researcher recommended that Standard Chartered must always make sure their internal control systems technology are up to date and that they must also train their internal audit staff regularly to enhance their informational and technical competency. The researcher then proposed what future researchers can research on with regards to this research topic.

Online Application of Hotel Point of Sales: System Development Life Cycle of the Wing Ed Hotel of the Bali State Polytechnic

/in /by

Purpose: This research aims to design and develop a web-based application, which will make it easier, faster and accurate for the hotel management both in operations and hotel supervision. The application also has the advantage of being able to be accessed all the time from all points in the world with various media.

Method: The development of this application is carried out using the Waterfall method, which is a sequential and systematic software development method consisting of analysis, design, coding, and testing. The analysis is the process of gathering software requirements. Design is a software design process. Encoding is the process of translating designs into a form that can be read and done by a computer. Testing is the process of testing the results of coding to ensure results are free from error and according to what is needed.

Result: Online Point of Sales Application at The Wing Ed Hotel Bali State Polytechnic provides facilities in accordance with business fields and user authority as follows: Manager, Front Office Officers, Restaurant Officer, and Laundry Officer. All transactions carried out on each business field have been integrated and processed automatically to produce fast, easy and accurate information at the hotel point of sales. This has fulfilled the needs of the hotel revenue information system as planned previously.

Novelty: Produce online applications that simplify and speed up hotel operations because the entire process has been done automatically.

Phenotypic Traits of Echinococcus Granulosus Parasite Isolated from Cattle and Goats in AL-Diwaniya City, Iraq

/in /by

Hydatid cyst is the larval stage of Echinococcus granulosus and is found in tissues of the intermediate host and other structures. It has a spherical or semi-spherical shape and takes the shape of the affected organ, and its size varies with age.

Seven samples of hydatid cysts were collected from the liver and lungs of infected animals, 5 samples from cows and 2 samples from goats. The incidence of liver injury was 57.1%, compared to the lungs, which accounted for 42.9%. The colors of the inner layers of hydatid cysts were studied in both cows and goats. Three colors were found: white with 14.2%, yellow and yellowish-white with 42.9% for each. The lengths of the large hooks (LH) were also studied, which were 26.9 ± 0.585 for goats and 25.9 ± 0.555 for cows.

Acute Hypokalemic Paralysis Secondary to Distal Renal Tubular Acidosis Presenting as Guillain Barre Syndrome

/in /by

A 52 year old female patient presented to emergency casualty with Acute onset quadriparesis with respiratory muscle involvement in. During initial work up Serum electrolytes showed severe hypokalemia. Arterial blood gas showed normal anionic gap metabolic acidosis with positive urine anion gap and urine examination showed alkaline PH in the presence of systemic acidosis. All these findings suggest Distal Tubular Acidosis. Further evaluation revealed strongly positive Anti nuclear antibodies with SS-A also being positive suggesting Sjogren’s Syndrome.

A Systematic Review on Long Term Variation of Carbonaceous Aerosols in Pm2.5 at Different Sites of “Delhi” Capital City of India

/in /by

Being a criteria pollutant Fine Particulate Matter (PM2.5) exposure  not only affects human health but also deteriorates environmental health, air quality and artifacts. Traffic, biomass burning and industrial activities are important contributors to ambient fine particulate matter in major cities of the world. Therefore, to reduce fine particulate matter pollution and the considerable disease burden it causes solutions to bring down ambient fine particulate matter are needed. Carbonaceous aerosols are found to be a significant contributor to fine particulate matter. These aerosols are subdivided into organic carbon and elemental carbon. Elemental carbon is released from primary sources whereas organic carbon can be released either from primary or secondary sources. This paper presents a comprehensive critical review of the assessment of fine particulate matter and its carbonaceous content in the past decade on different sites in New Delhi, the capital of India. Considerable health effects of particulate pollution have also been discussed in the paper. Critically reviewed data showed a non – significant increase in the trend of particulate matter concentration. It was also shown through the data of each study that the emission standards of WHO exceeded by 15 times whereas for NAAQS they exceeded by 5 times respectively.

Effectiveness of Structural Teaching Program on Knowledge Regarding Effect of Junk Food on Mucosal Layer of GI Tract

/in /by

 Junk food refers to fast food which are easy to make and easy to consume. Junk food also called HFSS- High fat, sugar and salt. Various type of junk food that available in market. Junk food is more popular because of experience of great test and easy transportation. It causes a lot of harmful effects on mucosal layer of GI tract and also effect on the body like obesity, diabetes, heart disease, and skin cancer. This study identified that 66.66% had a inadequate knowledge, 33.33% had moderate knowledge none of them had Adequate knowledge for pre experimental group. The study results shows that the pre-test mean value is 14 2 and pre-test SD is 3 36. The post-test mean value is 23.53 and post-test SD is 2.44.  The mean difference is 9.33. The calculated‘t’ value is 12.30 is higher than the table value 1.69. The stud6 structural teaching program is very effective for improving students’ knowledge regarding effect of junk food on GI tract.

Access and Usage of Electronic Resources by the Faculty Members, Students and Research Scholars of Shanmuga Industries Arts and Science College Tiruvannamalai “Thiruvalluvar University”– A Study

/in /by

A survey becomes carried out is conducted at the Shanmuga Industries Arts and Science College Tiruvannamalai Affiliated with Thiruvalluvar University. A total quantity of 271 respondents questionnaires is issued to the respondents and 231 respondents replied and Submit the Researcher for study Members were selected and their responses turned into obtained with the assistance of the questionnaire. The findings show that customers the use of e-resources responsiveness approximately e-resources encourages users to apply such sources to the very best and the users are the usage of Department and domestic extra for getting access to the statistics E- resources turned into visible from the lower in range of revealed documents in contrast to the increase in the quantity of digital resource.

Transformational Principal Leadership on Teacher Performance: A Literature Review

/in /by

The principal as an educational leader in school institutions has an important role in advancing the educational institutions he leads. The success or failure of educational institutions is strongly influenced by the ability of the principal as a leader to be able to carry out his duties, one of which is helping teachers in improving their performance. The purpose of this study was to determine the role of transformational leadership on teacher performance. This study uses a literature review. The result of this discussion is the role of transformational leadership causes a teacher to work more enthusiastically and focused, so that the teaching and learning process becomes transformative for every teacher.

Evaluation of Intercropping System of Sweet Corn (Zea mays-saccharata Sturt) and Vegetable Soybean (Glycine max L. Merr) in Integrated Fertilizer Application

/in /by

The purpose of this study was to evaluate the intercropping system of sweet corn and vegetable soybeans on the application of combination different sources organic fertilizer and dosage of NPK fertilizer. The research was carried out from June to August 2022 in the Giwangan Umbulharjo village, Special Region of Yogyakarta. The study was arranged in a factorial Randomized Complete Block Design with three replication. The first factor were the source of organic fertilizer consisting of three sources (cow, chicken manure and municipal compost), the second factor were dosages of NPK consisting of three levels (200, 300 and 400) kg ha-1, so that obtained 27 unit of experimental plots. The observation variable include component of growth, yield and efficiency land. The statistic analysis of data with analysis of variance (ANOVA) at a significant level of 5% followed by Duncan’s Multiple Range Test at a significant 5%. The result showed that the application of combination chicken manure with a dosages 300 kg ha-1 NPK fertilizer in the best growth and the highest yield of intercropping sweet corn and vegetable soybeans, and the component efficiency land showed the value of 1.55 Land Equivalent Ratio, 0.92 Competitive Index, 1.59 Crop System Efficiency and 1.07 Relative Yield Total.

The Determinants of Real Activity Manipulation

/in /by

This study aims to analyze the factors that influence real activity manipulation in corporations listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 research period. A quantitative research method is designed in this research that collects secondary data from a company’s annual report. The sample used in this research is 25 manufacturing corporations with the number of corporations observed for 5 years as many as 125 manufacturing companies. The analytical method utilized in this research is the panel data regression method that selects one of the three best models to analyze data, and the best analytical model result is the Fixed Effect Model (FEM) approach. The results show that institutional ownership, free cash flow, and voluntary disclosure effect negatively on real activity manipulation in corporations listed on the IDX. The limitation of this research is only using the samples from manufacturing corporations so that it cannot generalize the results to all types of companies and the research period of only 5 years narrows the number of companies observed.