IJOART Volume 2, Issue 8, August 2013 Edition


Pages [1]


Catalytic Synthesis of Sec-butyl Acetate on Sulfoacid Resin[]


In this experiment, acetic acid and sec-butanol are used as raw materials for the synthesis of sec-butyl acetate with the sulfoacid resin D005 as the catalyst, the influences of operating parameters including reaction temperature, reaction time, mole ratio and the amount of catalyst were investigated to determine the proper process conditions. It is shown that the proper process conditions are: temperature 120°, time 4h, mole ratio of sec-butanol to acetic acid is 1.2:1, the amount of catalyst 15%(weight), then acetic acid conversion rate is 64%. In optimal conditions, the catalyst was reused five times; the acetic acid conversion rate is still more than 63%, so the catalyst has good stability.


Antimicrobial Viscometric Studies of Thermally Stable Metal based Schiff Base Polymer derived from 4, 4-Methylene Bis Furfuraldehyde[]


This paper presents antimicrobial viscometric studies of thermally stable metal based schiff base polymer derived from 4, 4-methylene bis furfuraldehyde. A new Antimicrobial Schiff base polymer is synthesized by condensing 4, 4-methylene bis (furfuraldehyde) with 1, 2-diaminopropane in 1:1 molar ratio. The experimental study determined this polymer found to react with Cu (II) acetate monohydrate and Ni (II) acetate, yielding poly chelates. The polymer and the polymetal chelates were characterized through elemental microanalysis and various spectroscopic techniques like FTIR, UV-Visible, Viscometery and Thermo-Analytical studies. The newly synthesized polymer and polymetal chelates were screened by using agar well diffusion method against various microorganisms. For antibacterial activity, Shigella Flexneri, Micrococcus Flavus, Staphylococcus Aureus, Bacillus Cirroflgellosus, Escherichia Coli and for antifungal activity A.Niger, Aspergillus Flavus, and Candida Albicans were produced.


Polymeric Cellulose Derivative: Carboxymethyl-Cellulose as useful Organic Flocculant against Industrial Waste Waters[]


The present study focuses on polymeric cellulose derivative; Carboxymethyl-Cellulose (CMC) prepared from locally available cheap cotton stalks considered as waste. The successful synthesis and extraction of polymer CMC was done with etherification process involving use of Monochloroacetic acid and Sodium Hydroxide. The polymeric flocculant was examined and optimized for its dosage level (70mg/L), optimum pH level (7pH) and reduction efficiency in percentage (average 60%) of Total Dissolved Solids (TDS), Conductivity, Turbidity, and Chemical Oxygen Demand (COD), when applied against industrial wastewater samples. The statistical study of natural polymeric flocculant was conducted using Langmuir and fruendlich adsorption isotherm models. Langmuir model was found suitable for adsorption of effluent pollutants and revealed mono layer formation on a homogeneous surface of CMC.


Linear Maps on Metaphors of Infinite Direct Create Algebras[]


Let k be an infinite field, I an infinite set, V be a k-Vector-space, and g :kI → V a k-linear map. It is shown that if dimk(V) is not too large (under various hypotheses on card(k)and card(I), if it is finite, respectively less than card(k), respectively less than the continuum), then ker(g)must contain elements (ui)i∈I with all but finitely many components ui nonzero.


Stem cells: Frontier in disease research and development[]


Understanding about the cellular therapeutic approaches has improved since last few years which has paved the way towards its therapeutic applications in the treatment of several incurable diseases. These approaches should be easily accessible to the patient's as quickly as possible. Various landmark discoveries have done since last decades. However, suitable source, defined cell number and phenotype are still not clear that faint the strategy prior to application. Cellular reprogramming using somatic cell nuclear transfer (SCNT) provides a significant tool to overcome these hurdles by producing large number of functionally motivated cell phenotypes suitable for biopharmaceutical screening and creating stem cell lines as disease modules. Therefore, this review describes the current catalogue of human disease specific cells productions tools to overcome traditional sources and modules.


An overview of biological aspects of Schiff base metal complexes []


Schiff bases, having azomethine (RHC=N-R') group and their metal complexes are widely used for industrial purposes and also reveal a wide range of biological applications. This review describes the most promising biological activities of Schiff bases and their metal complexes of cerium. A general idea for synthetic methodologies used for the synthesis of Schiff bases and their metal complexes is also discussed.


Variation of OPC-Saw Dust Ash Composites Strength under Prolonged Curing[]


This work investigated the variation of OPC-Saw Dust Ash (SDA) composites strength under prolonged curing. 165 concrete cubes, 165 sandcrete cubes, and 165 soilcrete cubes of 150mm x 150mm x 150mm were produced at percentage OPC replacement with SDA of 0% (control), 5%, 10%, 15%, and 20% and crushed to obtain their compressive strengths at 3, 7, 14, 21, 28, 50, 90, 120, 150, 180, and 210 days of curing. The compressive strength values of the OPC-SDA blended cement composites at all percentage replacement of OPC with SDA were much lower than the control values at 3-21 days. For concrete, the control strength values rose to 23.50N/mm2 at 28 days and 30.50N/mm2 at 210 days. The strength values for 10% and 15% replacement of OPC with SDA were respectively 22.40N/mm2 and 20.60N/mm2 at 28 days and 31.20N/mm2 and 30.60N/mm2 at 210 days. Thus, whereas the control concrete attained 130% of its 28-day strength at 210 days, 10% OPC replacement with SDA attained 139% of its 28-day strength at 210 days and 15% OPC replacement with SDA attained 149% of its 28-day strength at 210 days. Sandcrete and soilcrete strength variations were similar to but more pronounced than that of concrete. The continued more rapid increase in strength of OPC-SDA composites compared to purely OPC composites between 28 and 210 days suggests that OPC-SDA blended cement structural members could be designed using some suitably higher strength values than the 28-day strength if they would not be fully loaded for some reasonable period after construction.


IMPLEMENTATION OF AUTONOMIC COMPUTING IN GRID ENVIRONMENT[]


The advances in computing and communication technologies and software have resulted in an explosive growth in computing systems and applications that impact all aspects of our life. Computing systems are expected to be effective and serve useful purpose when they are first introduced and continue to be useful as condition changes. With increase in complexity of systems and applications, their development, configuration, and management challenges are beyond the capabilities of existing tools and methodologies. So the system becomes unmanageable and insecure. So in order to make the systems self-manageable and secure the concept of Autonomic computing is evolved. Autonomic computing offers a potential solution to these challenging research problems. The basic application area of autonomic computing is grid computing. Both autonomic computing and grid computing are proposed as innovations of IT. Autonomic computing aims to present a solution to the rapidly increasing complexity crises in IT industry, as grid computing tries to share and integrate distributed computational resources and data resources. Basic aim is to implement the autonomic computing in grid related study like autonomic task distribution and handling in grids, and autonomic resource allocation


Greening the Supply Chain with Reworked Items[]


In the Last few decades, realization about environment has given considerable attention to produce green Products in all fields worldwide. Along with producing green, reuse and recycle of used products also has been promoted to save the environment as much as possible. Though every industry is following its own way to implement green up to certain level but electronics industry is equally forcing reuse and recycle of used products to reduce the e-waste which is increasing at a high-speed due to small life cycle and tough to dump because of its toxic and hazardous nature, which further effects the environment safety. In this paper it has been explored how the forward-reverse supply chain model is decisive to the success of greening the products, specifically focusing on the life cycle cost, and effective cost and profit analysis by calculating total integrated profit function which reduces life cycle cost and satisfies customer requirements for a given period of time. The consequential of this study can be helpful to implement the GSCM concept in electronics Industry and final ratios of integrated profit can be improved by using reworked or reused products, simultaneously reducing the cost of products, in between supplier and buyer.


ON HSU- STRUCTURE MANIFOLD, NIJENHUIS TENSOR[]


In the present paper, various forms of Nijenhuis tensor with respect to Hsu- structure has been defined and some properties of Nijenhuis tensor have also been discussed.


Design of 9-Shaped Metamaterial for Enhanced Negative Refractive Index Bandwidth[]


The paper presents design of 9-shaped metamaterial working in the range of 10-20 GHz. A Gil GML 1034 (lossy) substrate is used for the design of metamaterial Structure. The electromagnetic excitation to the designed metamaterial is also varied to investigate its effect on metamaterail potential parameters. The extraction of metamaterial parameters is done using Nicolson-Ross-Wier (NRW) approach. Computer Simulation Tool and Matlab R2009B is used for designing and extraction of parameters respectively.


Relational Features of Remote Sensing Image Classification using Effective K-Means Clustering[]


The feature based classification of remotely sensed image is used to assign corresponding levels with respect to groups with homogeneous characteristics, with the aim of discriminating multiple objects from each other within the image. Every level of an image is called class. This will be executed on the basis of spectral or spectrally defined features such as density, texture and many other things in the feature space. This paper focuses remote sensing image classification of color feature based using k-means clustering method. K-means is one of the simplest unsupervised learning algorithms that solve the well-known clustering problem. The procedure follows a simple and easy way to classify a given data set through a certain number of clusters. The main idea is to define k centroids, one for each cluster. These centroids should be placed in a cunning way because of different location causes different result. So, the better choice is to place them as much as possible far away from each other. The next step is to take each point belonging to a given data set and associate it to the nearest centroid. When no point is pending, the first step is completed and we need to re-calculate k new centroids of the clusters resulting from the previous step. After we have these k new centroids, a new binding has to be done between the same data set points and the nearest new centroid. A loop has been generated. As a result of this loop we may notice that the k centroids change their location step by step until no more changes are done. Here we introduce several widely used algorithms that consolidate data by clustering or grouping and then present a suitable method is remote sense application based k-means cluster algorithm. It is possible to reduce the computational cost and gives a high discriminative power of regions present in the image.


Production of fungal amylase and cellulase enzymes via solid state fermentation using Aspergillus oryzae and Trichoderma reesei[]


Filamentous fungi have been widely used to produce hydrolytic enzymes for industrial applications. The process optimization of two fungal enzymes amylase and cellulase was done using two non toxic fungi Aspergillus oryzae and Trichoderma reesei fermenting deoiled rice bran in the solid state. Various optimized cultural conditions were a temperature of 30°C, 75% moisture content , pH 5.5, spore suspension 1x107/ml and incubation period of 5 days. Under all optimized conditions the deoiled rice bran yielded an amylase activity of 0.787 IU and cellulase activity of 0.587 IU.


Concerning Fuzzy Strongly Irresolute Multifunctions[]


In this paper some types of fuzzy multifunctions have been introduced and studied and find mutual relationships among themselves.


Soret and Dufour Effects on Steady free Convection in MHD Micropolar Fluid Flow, Mass and Heat Transfer with Hall Current[]


In the present paper is an investigation of heat and mass transfer of a steady free convection in MHD micropolar electrically conducting fluid flow on a vertical plate in the presence of Soret and Dufour effects under the influence of an applied uni-form magnetic field and the effects of Hall current are taken into account.A magnetic field of uniform strength is assumed to be applied transversely to the direction of the main flow. Using suitable similarity transformations the governing equations of the problem are reduced to couple nonlinear ordinary differential equations and are solved numerically by Runge- Kutta fourth-fifth order method using symbolic software MATLAB. The numerical results concerned with the velocity, secondary velocity, concentration, micro rotation and temperature profiles effects of various parameters on the flow fields are investigated and presented graphically.


Siva’s Classical Equation for Space Time and Matter[]


There is a relation between mass ‘m’ of the body and its effect on space time surrendered at a radius’d’ from the center of body. It is assumed that The ‘m’ is inversely proportional to square of ‘d’. The proportionality constant is not known. In the process of derivation of that constant, a new equation of space time and matter has been derived. Verification with Newton’s law of gravitation, Newton’s Gravitational Constant ‘G’ and Siva’s Constant ‘K’ Classical Equation of space time and matter has been derived. An equation for space time density associated to a particular mass also has been derived. These equations will influence Black hole physics, Singularity problem of black holes, elementary particle physics and cosmology.


Pathload for Available Bandwidth Estimation Techniques (ABETs) for an Efficient Telemedicine Content Transport Network[]


The ability to measure end-to-end Available Bandwidth (unused capacity) in the network path is useful for route selection in overlay networks, for QoS verification, network management and traffic engineering. This paper investigates at applying techniques and measurement of Available Bandwidth (AB) in the congestion control for the transmission of an efficient telemedicine content transport network by using an important ABETs tool such as Pathload. This paper discusses measurement and simulation results of wired and wireless networks for the unused capacity in the real telemedicine network path and normal network path. The results can assist an organization or country in estimating the network bandwidth requirements depending on the ability of exchange multimedia data of an organization or country. The logistics could cater implementation of low cost telemedicine applications. The telemedicine systems could include wireless and wired medical interface and communication infrastructure. A simulation has been done to investigate the network quality of service.


Simulation and Performance Analysis of CORMAN, AODV and DSR Routing Protocol in MANET[]


A Mobile Ad-hoc Network (MANET) consists of a number of mobile wireless nodes, the communication between these mobile nodes is carried out without any centralized control. MANET is a self organized, self configurable and multihop network where the mobile nodes move arbitrarily. The mobile nodes can receive and relay packets as a router. Routing is a critical issue and an efficient routing protocol makes the MANET reliable and utilize the broad cast nature of the Manet for the same. There are two features of MANET - absence of fixed infrastructure. & absence of central administration. In this paper we discuss about simulation & comparison of the performance between three types of routing protocols, CORMAN (Co-operative Opportunistic Routing Scheme in MANET) , AODV (Ad hoc On-Demand Distance Vector ) & DSR (Dynamic Source Routing) using the NS-2 (2.26) simulation tool. These routing protocols compared in terms of packets delivery ratio, average delay, Delay variance and speed.


Prosthesis-An era for physically challenged people[]


These days the major difficulties are faced by lame and handicapped people. Prosthesis gives a new life to these people by providing them with the gifts that a normal human being possess. This paper deals with implementing prosthesis with highest speed by uses by motors and CNTs taking care of the weight of the materials used in prosthesis.


RF MEMS and Its Applications in Wireless Networks[]


Microelectromechanical systems (MEMS) is the technology of very small devices which merges both mechanical and electronic devices on a monolithic microchip to produce superior performance over solid-state components, especially for wireless applications. Popular MEMS switches for wireless applications include transmit/receive duplexers, band-mode selection, time delay for phased-array antennas, and reconfigurable antennas. This paper talks about the use of MEMS switches in conjunction of fractal antennas to achieve multi-frequency, reconfigurable antennas that can be used for a variety of communication applications and how micromachining can be used to fabricate new 3-D MEMS antenna structures for very high frequency applications.


Green Refrigeration[]


It works on two principles, First, on acoustics and second on thermodynamics i.e. It transfers heat by using oscillations of the sound waves produced. Today’s refrigerators works on the vapor compression cycle which uses a compressor, condenser, an expansion valve and an evaporator. It uses CFC’s or ammonia as its refrigerants. To avoid the pollution created by this refrigerator’s residue, a new innovation is needed with the better efficiency. Thermo acoustic refrigerator is an effective example of the same.


VARIATION OF OPC-SAW DUST ASH COMPOSITES STRENGTH WITH MIX PROPORTION[]


This work investigated the variation of strength of OPC-SDA cement composites with mix proportion. 168 concrete cubes of 150mm x 150mm x 150mm were produced with OPC and SDA using percentage OPC replacement with SDA of 0%, 10%, 15%, and 20%, and seven water: blended cement: sand: granite mix proportions of 0.6:1:1.5:3, 0.6:1:2:3, 0.6:1:2:4, 0.7:1:2.5:4, 0.7:1:2.5:5, 0.7:1:3:5, and 0.7:1:3:6. 168 sandcrete cubes and 168 soilcrete cubes were also produced using the same percentage replacements and water: blended cement: sand (or laterite for soilcrete) mix proportions 0.6:1:4, 0.6:1:5, 0.6:1:6, 0.7:1:7, 0.7:1:8, 0.7:1:9, and 0.7:1:10. Three concrete, sandcrete, and soilcrete cubes for each percentage OPC replacement with SDA and mix proportion were crushed to obtain their compressive strengths at 28 and 50 days of curing. It was found that irrespective of percentage replacement and curing age, at a given water/cement ratio the compressive strengths increased with leanness of mix up to some level of leanness after which the strength reduced. Concrete compressive strength values for 20% SDA at 50 days of curing rose from 20.10N/mm2 for 0.7:1:2.5:4 mix, to 20.70N/mm2 for 0.7:1:2.5:5, to 21.60N/mm2 for 0.7:1:3:5, and decreased to 21.10N/mm2 for 0.7:1:3:6. These results suggest that the leanest mix proportions that would still allow for good compaction should be used in making OPC-SDA cement composites for optimum compressive strength and cost.


Floristic studies with reference to Honey bees of Baramati, Pune District[]


Honeybee and plant have a special symbiotic relationship. Bee flora is important for establishing bee keeping industry. The awareness to maintain the existing bee flora and multiplication of plant species is important for its sustainability. Plant types and their flowering duration differ from one place to other due to variation in topography, climate and other cultural and farming practices. The knowledge of bee flora of a Baramati region enable beekeepers to utilize them at the maximum level, so that they can harvest a good yield of honey and other bee products in addition to effective pollination, which enhances crop yields. This region has its own honey flow and floral dearth periods of short and long duration. Such knowledge on bee flora help in the effective management of bee colonies during such periods. Based on available flora, major characteristics of these plant species, pollen and nectar availability and flowering duration, a bee floral calendar as per the season were developed. To conserve these floras, attention must be given to maintain and multiply the existing flora. Considering these facts, the present study is carried out to prepare an inventory of existing bee flora and develop floral calendar for that particular region.


Prioritization of Performance Metrics For Lean & Agile Supply Chains[]


The success of any product in the present competitive market scenario depends on extent of strategic fit among competitive and supply chain strategies. The literature on supply chain management it is observed that there are three kinds of supply chain strategies: lean strategy, agile strategy, and lean & agile (Leagile) strategy. Today companies involving manufacturing of volatile and unforeseeable products like apparel and automotive must pioneer in strategy such as the lean & agile supply chain. Considering the importance of lean and agile, this study tries to prioritize the performance measures of lean & agile supply chain in those companies.


Drivers of Store Choice in an Evolving Market: An empirical study[]


Retailing in India is at a crossroads. Currently, retailers are experimenting and trying different retail format based on local conditions. However, most of these formats are fetching moderate to lukewarm success. In such a scenario, it is important for retailers to understand the customer preferences of store atmospherics and their impact on store choice. The purpose of this study is to explore the store attributes as perceived by customers that act as motivators in store choice in food & grocery retailing. Mall intercept survey method using structured questionnaire is used for data collection. Descriptive (mean and standard deviation) and inferential statistical tools (Factor analysis) are used to analyse the data collected from 250 food and grocery retail customers from convenience stores, supermarkets and hypermarkets in tier-2 cities in Punjab in India. The findings suggest that customers value availability and variety of products at store, store ambience, service and facilities, and value for money offered at store. Further, the finding that the store location is overshadowed by other store atmospherics is in opposition to the common belief that Indian customer look for proximity while shopping for food & grocery. The present study provides an understanding of shoppers’ preferences related to store environment in an evolving Indian retail market. The findings may help the food & grocery retailers to use store atmospherics as a fertile opportunity of market differentiation. Due to lack of research in the field of drivers of store choice, this study may serve as a departure point for future studies in this area of concern.


A Wavelet Neural Network based approach in Cancer Diagnosis and Biopsy Classification[]


Neural network has been playing a major role in medical electronics in classifying normal and abnormal cases by extracting features from various measurements. It is necessary to design an efficient network to relate the features extracted from biopsy analysis into cancerous and non-cancerous classes. To improve the efficiency of this diagnosis wavelet based neural network is proposed in this paper. Mother wavelets like Morlet, Shannon and Polywog were used to train the Wavelet Neural Network (WNN) in this paper. The WNN learns the nonlinear functions faster. Also the classification using WNN reduces false positives and false negatives considerably.


Primary Radicals in Lattice Modules[]


Multiplicative lattice is a complete lattice provided with commutative, associative and join distributive multiplication in which the largest element I acts as a multiplicative identity.


Purification of Trypsin Inhibitor from Achyranthes aspera seeds[]


A trypsin inhibitor (AATI) from the seeds of prickly chaff flower (Achyranthes aspera) was purified to near homogeneity with about 15% recovery using ammonium sulphate fractionation, chromatography on DEAE-cellulose and Sephadex G-100. The inhibitor gave a single band on acrylamide gels when subjected to Substrate Reverse Zymography. A molecular mass of 20 kDa was determined for AATI by SDS-PAGE and gel filtration on Sephadex G-200.


Characterization of Trypsin Inhibitor from the seeds of Achyranthes aspera[]


Achyranthes aspera seeds trypsin inhibitor was found to be rich in acidic amino acids, serine and it was devoid of free thiol groups and tryptophan . The inhibitor was stable under conditions of extremes of pH (3•0-12•0), at high temperatures and in the presence of denaturing agents. AATI was a glycoprotein with a carbohydraye content of 2.5%. The inhibitor showed a non-competitive type of inhibition with Ki value of 2.9×10-10M for bovine trypsin. AATI formed a stable complex with trypsin in a 1:1 molar ratio. AATI. Chemical modification of lysine residues of the inhibitor resulted in the loss of its trypsin inhibitory activity indicating that amino groups are essential for its activity.


Application of Reliability Analysis for Validating the Results obtained by Failure Mode and Effects Analysis for Air Conditioner[]


Failure Mode and Effects Analysis (FMEA) is a means of identifying the probable threats a product may phase and how to prevent them so that the product can be made reliable for the customers. Reliability Analysis gives the confidence to the manufacturer about the success of the product in the market. Giving a reliable product in the market establishes the reputation of the company. In this paper an effort has been made to calculate Risk Priority Number (RPN) for conducting the FMEA for Air Conditioners used for domestic purposes. The Reliability Analysis, which follows the FMEA, is performed to establish the recommendations of FMEA.


Image Compression using Singular Value Decomposition[]


The Singular Value Decomposition expresses image data in terms of number of eigen vectors depending upon the dimension of an image. The psycho visual redundancies in an image are used for compression. Thus an image can be compressed without affecting the image quality. This paper presents one such image compression technique called as SVD. Basic mathematics of SVD is dealt with in detail and results of applying SVD on an image are also discussed. The MSE and compression ratio are used as thresholding, parameters for reconstruction. SVD is applied on variety of images for experimentation. The work is concentrated to reduce the number of eigen values required to reconstruct an image.


Comparative study of the increased production & characterization of Bromelain from the peel, pulp & stem pineapple (Anannus commas)[]


Crude Bromelain was extracted from peel, pulp & stem of the pineapple by using sodium acetate buffer. Then those were purified separately by ammonium sulphate precipitation, Dialysis followed by ion-exchange chromatography. Enzyme Activity & Specific activity of peel, pulp & stem bromelain were estimated and protein fold and total enzyme yield were calculated. Enzyme kinetics was studied for bromelain by taking effect of temperature, pH, Substrate Concentration, Activator & Inhibitor. Finally peel part gave the better yield of enzyme & the specific activity was more than the pulp & stem.


Autonomous District Councils in North East India with special reference to the North Cachar Hills Autonomous District Council of Assam: A Historical Analysis[]


Autonomous District Councils (ADCs) in North East India are based on the Sixth Schedule of the Constitution of India. The idea was to provide the tribal people of North East India with a simple administrative set up which can safeguard their customs and ways of lives and to provide autonomy in the management of their affairs. The Autonomous District Councils not only give the hill people of North East India, training on local self-government but also bring in faster economic development by associating people with the developmental works through their representatives in the Autonomous District Council.


Analysis of The Risk And Return Relationship of Equity Based Mutual Fund of India[]


The last decade has seen a tremendous growth in the mutual fund industry. As per the latest data the assets under management in this industry is more than Rs.8.13 thousand billion. Today the Indian market is flooded with more than a thousand mutual fund schemes, promising better returns than others. In this paper an attempt has been made to analyze the performance of equity based mutual funds. A total of 15 schemes offered by 2 private sector companies and 2 public sector companies, have been studied over the period April 1999 to April 2013(15 years). The analysis has been made using the risk-return relationship and Capital Asset Pricing model (CAPM). The overall analysis finds that Reliance and UTI have been the best performers, Kotak an average performer and SBI the worst performer which gave below-expected returns on the risk-return relationship.


Improved iterative method for solving parametric linear systems.[]


Consider linear systems whose matrix and right-hand side vector depend affine-linearly on parameters varying within pre-scribed intervals. In this paper a new C-XSC(C for eXtended Scientific Computing) software for the symmetric single step method with generalized interval arithmetic for computing an enclosure for the solution set is proposed. Numerical examples illustrating the applicability of the proposed methods are solved.


Effect of Human Resource Accounting (HRA) on Financial Statement of Nigerian Banks[]


This study dealt with the effect of human resource accounting on financial statement of Nigerian Bank using Zenith Bank Plc as a case. The main objective of this Study is to determine whether accounting for human resources will influence the financial position of Zenith Bank Plc and to examine if the non-application of Human Resource Accounting measures, affect future investment of Zenith Bank Plc in human capital. The method of data collection used in this study is field survey method which involved the use of questionnaire and interview. From result of the Kruskal Wallis test statistic used in analysing the data collected it was observed that accounting for human resource will improve the financial position of Zenith Bank Plc if applied. Equally, Non-application of human resource accounting measures was found to affects the future investment of Zenith Bank Plc. Also, it was concluded that accounting system in Zenith Bank Plc is still based on an industrial paradigm where only fixed assets such as land, buildings, and motor vehicles are considered assets, such that every naira spent on training and or development of employees are treated as expenses which affects the profitability of the firm.


NOAH IS DRAVIDIAN!? … ('NOAH's ARK BASIS") []


This Scientific research article based on "Biblical Studies" attempts to focus that Noah Origin shall be considered as "Dravidian origin". The "Aryan origin" Probably originated from "JESUS CHRIST" lineage.



Pages [1]

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

© 2011 - 2012 International Journal of Advancements in Research & Technology
Managed By IJOART Foundation

International Journal of Advancements in Research & Technology ISSN : 2278-7763 (Online)
All rights reserved witheditor@ijoart.org.

To make sure that you can receive messages from us, please add the 'ijoart.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.

For any Technical Support contact @complaint@ijoart.org