Theoretical Analysis of Activation Energy Effect on Prandtl–Eyring Nanoliquid Flow Subject to Melting Condition

This study models the convective flow of Prandtl–Eyring nanomaterials driven by a stretched surface. The model incorporates the significant aspects of activation energy, Joule heating and chemical reaction. The thermal impulses of particles with melting condition is addressed. The system of equations is an ordinary differential equation (ODE) system and is tackled numerically by utilizing the Lobatto IIIA computational solver. The physical importance of flow controlling variables to the temperature, velocity and concentration is analyzed using graphical illustrations. The skin friction coefficient and Nusselt number are examined. The results of several scenarios, mesh-point utilization, the number of ODEs and boundary conditions evaluation are provided via tables.

Enhancing Science Process Skills Acquisition in Chemistry among Secondary School Students through Context-Based Learning

The study examined the effect of Context Based Learning (CBL) and gender influence on chemistry students’ acquisition of Integrated Science Process Skills (ISPS). Two research questions guided the study. This study used a quasi-experimental research design with a sample of 192 participants who had an average age of 15. Three instruments were used in data collection. Data were analyzed using mean and standard deviation. The results showed that Context Based Learning (CBL) had more effect on students’ Integrated Science Process Skills (ISPS) in chemistry. Students exposed to CBL pedagogy acquired more Experimental Skill (EXPS) than Analyzing and Interpreting Data Skill (ANIDS) with Identifying and Controlling Variables Skill (ICVS) the least. Also, students exposed to Conventional Strategy (COS) excelled in ANIDS, more so than Identifying and Controlling Variables Skill (ICVS) with Experimental Skill (EXPS) the least acquired. The influence of gender on ISPS was observed in favour of females. The study concluded that gender imbalance exists in all spheres of life, therefore, chemistry teachers should help students in acquiring integrated science skills using the two approaches to enhance male and female students’ knowledge, values, and skills creatively in secondary school chemistry. The study recommends the teaching of students on everyday activities that foster gender balance in Lagos State secondary schools.

A Study on the Retouching Materials for Oil Paintings - Using Restoration Colors and Acrylic Gouache -

In this study, we compare the properties and estimate the durability of five oil colors that are the most popularly used colors in the conservation of oil paintings. A set of these colors was obtained form four manufacturers each, and their properties were analyzed by conducting deterioration experiments. Subsequently, we observed the colors and performed X-ray fluorescence analysis. As a result of colour observation and XRF analysis, it was confirmed that there are the differences according to the pigment types, mixing rations and the manufacturers even for colors having the same product name. The deterioration test indicated differences in the appearance of the colors ; for instance, the color difference was above 12.0 in most of the samples, including restoration color and acrylic gouache. In the case of Lemon Yellow a lot of discoloration and cracking occurred, and difference in gloss was ob served in Viridian of manufacturer C. Most cracks were ob served in the restoration color obtained from manufacturer B and were assumed to be because of the resin used by the manufacturer. Nevertheless, additional research will have to be conducted by controlling variables in order to find out the cause. Through this study, we demonstrated that retouching materials for conservation of oil painting differed in their physical properties according to the color and manufacturer. Therefore a conservator should be mindful during the selection and use of materials for retouching oil paintings.

Audit opinion and earnings management: Empirical evidence from Vietnam

This paper aims to explore the interaction between earnings management and audit opinions in the context of Vietnam – an emerging country. For this purpose, two regressions were developed with sample consists of 1,294 firm-years in the period from 2018 to 2020. The first regression model uses Audit Opinion as dependent variable, Discretionary Accruals (DA) as independent variable, and other 8 controlling variables. The results demonstrate that the Discretionary Accruals influence audit opinion, significantly at 0.1 level in the study year. This means the auditor’s probability of issuing modified opinion is positively associated with earnings management and with the attendance of a Big 4 audit companies. Another regression model tests influence of auditor size (measured by Opinion of Auditor) on the interaction between management of earnings and audit opinion (measured by Discretionary Accruals) as independent variable, and other 10 controlling variables. Surprisingly, this model is not statistically significant and this confirms that the appearance of a Big 4 audit companies does not significantly affect the nexus between profit management and audit opinion in the case of Vietnamese listed companies. The results suggest that Big 4 audit firms tend to have higher requirements for the true-and-fair information on the client’s financial statements and often have a tendency to issue modified opinions when the financial statements have material errors, or it is impossible to collect sufficient audit evidence. This finding may enhance the decision-making process of users in various circumstances. AcknowledgmentsThis paper is funded by the National Economics University (NEU), Vietnam. The authors thank anonymous reviewers for their contributions and the NEU for supporting this study.

Globalization Nexus Terrorism: Evidence from Pakistan

The current study investigates nexuses between globalization and terrorism in context of Pakistan. Time series data utilized for time period 1981 to 2017. The data has been taken from the World Governance Indicator (WGI) and Swiss global index (KOF). Augmented Dicky fuller (ADF) test was applied to check out stationary of all variables such as terrorism, globalization, remittances, foreign direct investment and trade. The results of ADF test indicated that all variables were stationary at first difference. For empirical analysis Johnson co-integration and VAR model under causality were applied. The co-integration result shows all variables terrorism, globalization, FDI, remittances and trade are not co-integrated. Vector Auto Regression (VAR) Model under causality test shows that Globalization is causing factor of terrorism. While, other controlling variables such as remittances cause globalization, foreign direct investment and trade.

High Ultrafiltration Increasing Intradialytic Blood Pressure on Hemodialysis Patients

The increase in blood pressure when the patient is undergoing hemodialysis is experienced by patients with intradialytic hypertension. This condition can be very dangerous for the patient, must be prevented and needs to be controlled. Prevention can be done by controlling variables that can affect intradialytic blood pressure, including ultrafiltration during hemodialysis. This study aims to analyze the relationship between ultrafiltration (ultrafiltration goal, ultrafiltration rate) and intradialytic blood pressure. This research was a descriptive-analytic study with a cross-sectional design, with 112 samples at two centres of dialysis in Semarang. Data were analyzed using the Spearman Rho. The finding obtained showed that ultrafiltration goal (UFG) and ultrafiltration rate (UFR) correlated with intradialytic blood pressure (systolic, diastolic and mean arterial pressure). The magnitude of UFG an associated with increase in intradialytic systolic (p=0,024; r=0,213), increase in intradialytic diastolic (p=0,007; r=0,252) and increase in mean arterial pressure (p=0,016; r=0,227). High UFR is associated with with increase in intradialytic systolic (p=0,037; r=0,211), increase in intradialytic diastolic (p=0,001; r=0,320) and increase in mean arterial pressure (p=0,034; r=0,200). Determination of ultrafiltration during hemodialysis must be done carefully and precisely to prevent an increase in intradialytic blood pressure.

Banks Performance: Does Treasury Single Account matter? Evidence From Selected Commercial Banks in Tanzania

This research assess the impacts of treasury single account on the financial performance of selected commercial banks in Tanzania. Data were collected from annual report of fourteen (14) commercial banks and Bank of Tanzania for the period of ten (10) years. The study used net interest margin as a dependent variable, government deposits as independent variable and both bank size and leverage were used as controlling variables. The data were analyzed by both EVIEWS 12 and STATA 16 using an ordinary least squares (OLS) regression model analysis. Our results concludes that treasury single account has impact on banks financial performance, the results shows that the government deposits has a significant positive effects on net interest margin. The possible reason for our results is the fact that Tanzania commercial banks were over relied on government funds rather than to mobilize funds from the un-banked among rural residents. Thus, the study recommend that for the commercial banks to improve their financial performance, they have to redefine the nature of competition, diversify economically and refocus on the original purposes for which they were set up- to collect deposits to customers especially from private sectors and un-banked Tanzanians.

Study on the Factors Affecting the Determination of Calcium in Limestone for Chemical Industry by AAS

The calcium content in limestone for chemical industry was determined by atomic absorption spectrometry. The effects of soaking time, soaking reagent and soaking temperature on the determination of calcium content in limestone for chemical industry were discussed by the method of controlling variables, and the optimum conditions for the determination of calcium content in limestone for chemical industry were analyzed. This method has the advantages of easy operation, low interference, high accuracy and sensitivity, and is widely used. The experimental results show that the optimum conditions for the determination of calcium content in limestone for chemical industry are as follows: soaking reagent is 0.6mol/L hydrochloric acid, soaking time is 0.5h, soaking temperature is 70～80 ℃.

The Effect of Information Communication Technology (ICT) Infrastructure availability on FDI inflow in D8 Countries

This This paper analyzes the effect of ICT infrastructure availability on FDI inflow in D8countries (Bangladesh, Indonesia, Iran, Egypt, Nigeria, Malaysia, Pakistan and Turkey). Panel data for the period 1997-2018 has been used and the analysis has been done using the fix effect model suggested by Hausman specification test. The result shows positive and significant effect between ICT infrastructure and FDI inflows, along with other controlling variables like market size, trade openness, in case of macroeconomic variable that is exchange rate it has negative but significant effect on FDI inflows.