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The Effects of Time Budget Pressure on the Behavior of Internal Auditors

Behzad Teimouri¹, Zahra Rahmati², Bahman Gholami³

1. 1 Maskan Bank Branches Mangement of Ilam, Darehshar Baranch, Employed in Maskan bank

^2.Zahra Rahmati, Islamic Azad University, Dehloran Branch, Dehloran, Iran

^3. Department of Management Payame Noor University IR of IRAN

Kh_457@yahoo.com, z_rahmatia@yahoo.com

Abstract: Every auditing instiute has to regulate and schedule timed budget of auditing operation as one of its current plans. Preparing an unreasonable and unsuitable time budget will lead to failure in achieving the defined goal in the predefined time; and these will give rise to unprofessional behaviors of the auditors. In such a case, the auditors' deviation from the predefined time table will look natural and this can lead to decrease in the quality of auditing. Among the most important unprofessional behaviors one can point to underreporting the real audit time and audit signoff without informing the superior manager. The results of this research show that internal auditors commit unprofessional behaviors against the pressures of time budgeting. Additionally, the pressures of time budgeting cause unsuitable work pressure on internal auditors.

[Behzad Teimouri, Zahra Rahmati, Bahman Gholami. The Effects of Time Budget Pressure on the Behavior of Internal Auditors. Academ Arena 2012;4(8):1-7] (ISSN 1553-992X). http://www.sciencepub.net/academia. 1

doi:10.7537/marsaaj040812.01

Keywords: Time Budget, Time Budget Pressure, Unprofessional Behaviors, Unsuitable Work Pressure, Underreporting Real Work Time

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Proximate analyses, phytochemical screening and antibacterial potentials of bitter cola, cinnamon, ginger and banana peel

SO Fapohunda*, Mmom, J U and Fakeye, F

Department of Biosciences and Biotechnology, Babcock University, Ilishan Remo

Nigeria

*oystak@yahoo.co.uk

Abstract: The proximate and phytochemical analyses were carried out on the dried and pulverized samples of ginger; (Zingiber officinale), and cinnamon (Cinnamomum verum), banana (Musa acuminata) and bitter kola(Garcinia spp) which were obtained from an open market in Ibadan, Lagos, and Sagamu in south west Nigeria. Carbohydrate content in ginger and cinnamon were 71.315% and 66.69% respectively while for banana peels and bitter kola values ranged from 43.08% to 74.81%. Proteus vulgaris and Klebsiella pneumoniae showed susceptibility to extracts from bitter kola and banana peel.

[SO Fapohunda, Mmom, J U and Fakeye, F. Proximate analyses, phytochemical screening and antibacterial potentials of bitter cola, cinnamon, ginger and banana peel. Academ Arena 2012;4(8):8-15] (ISSN 1553-992X). http://www.sciencepub.net/academia. 2

doi:10.7537/marsaaj040812.02

Keywords: phytochemicals,bitter cola, cinnamon, ginger, banana peel, antibacterial

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从巴拿马船闸到希格斯王国 --- 非线性希格斯粒子数学讨论（5）

单炜滕

摘要：希格斯大小不能小于“希格斯船闸”可供进靠的大量子的极限“长度”的悖论，类似“谷仓内的标枪悖论”。但这反而能为ATLAS和CMS两个研究团队接下来该怎么办？提供了一个方向：依据顶夸克的质量打开希格斯粒子质量寻找的判据，是大型强子对撞机将它产生时的速度达到光速的97%。判据确定，它的质量为125.9GeV就一锤定音。

[单炜滕. 从巴拿马船闸到希格斯王国---非线性希格斯粒子数学讨论（5）. Academ Arena 2012;4(8):16-20] (ISSN 1553-992X). http://www.sciencepub.net/academia. 3

doi:10.7537/marsaaj040812.03

关键词：希格斯粒子 大量子论 质量 魔杖

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4

Enzyme profile and haematology as indices of morbidity in broilers fed dietary aflatoxin

*Fapohunda, S O^1. Ogunbode, S M^2. Wahab, M K A^3. Salau, A K^2. Oladejo, R K^{2 and .} Akintola, G B^3.

¹Department of Biosciences and Biotechnology, Babcock University, Ilishan remo, Nigeria

²Department of Chemical Sciences, Fountain University, Osogbo, Nigeria

³Department of Biological Sciences, Fountain University, Osogbo, Nigeria

oystak@yahoo.co.uk

Abstract: An experiment was conducted to evaluate the toxic potentials of aflatoxin contaminated feed on vital organs and tissues in broilers using various ‘marker’ like enzymes, kidney function indices and haematological parameters. Fifteen birds were randomly distributed on three dietary treatments comprising of five birds per treatment. Treatment A (control) received a diet containing less than 20ppb, treatment B (90ppb) and treatment C ( 180ppb) aflatoxin level respectively throughout the 5-week study period. Using analysis of variance (ANOVA) and Duncan’s Multiple Range Test, the result showed that the concentration of Liver alkaline phosphatase and liver alanine transaminase and aspartate transaminase reduced progressively with an increase in dietary aflatoxin concentration. However, there was an increase in serum alkaline phosphatase and alanine transaminase as the toxin load increased in the feed.. The overall results of the haematological parameters indicate that the birds are not affected by the varying aflatoxin levels.

[Fapohunda, S O^. Ogunbode, S M^. Wahab, M K A^{. ;} Salau, A K^. Oladejo, R K and ^. Akintola, G B. Enzyme profile and haematology as indices of morbidity in broilers fed dietary aflatoxin. Academ Arena 2012;4(8):21-25] (ISSN 1553-992X). http://www.sciencepub.net/academia. 4

doi:10.7537/marsaaj040812.04

Keywords: enzymes, haematology, broilers, aflatoxin, morbidity

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Investigating the relationship between finance index and effective factors on determining the capital structure of accepted companies in Tehran stock exchange. 

ALIREZA ZAMANPOUR

Department of Accounting, Masjed Soleyman Branch, Islamic Azad University, Masjed Soleyman, Ira

EALIREZA_ZAMANPOUR@yahoo.com

 Abstrac: In the present study, the main issue is the finance index and effective factors on determining capital index in Tehran stock exchange .The sample study includes 162 companies in the time period from 2005-2006. The results of this study show that finance indexes are affected by effective factors on capital structure of accepted companies in Tehran stock exchange and basically dependent on free cash flow, fixed assets of company, profitability and investment opportunities variables . Although the findings of this study does not envy the prediction of finance options hierarchy theory and .information asymmetry hypothesis, is seems that companies at Tehran stock exchange practically pass finance options to provide their required financial resources.

[ALIREZA ZAMANPOUR. Investigating the relationship between finance index and effective factors on determining the capital structure of accepted companies in Tehran stock exchange. Academ Arena 2012;4(8):26-32] (ISSN 1553-992X). http://www.sciencepub.net/academia. 5.

doi:10.7537/marsaaj040812.05

Key words: finance index, effective factors on capital structure, finance index options hierarchy theory, fixed balance theory

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Hormonal STUDY during ovarian cycle IN THE EMBALLONURIDAE FEMALE BAT TAPHOZOUS KACHHENSIS (DOBSON)

CHAVHAN, P.R, ¹DHAMANI, A.A

Department of Zoology, Shri. S.S.Sci. College, Ashti 442707

¹ Department of Zoology, N.H. College, Bramhapuri 441206

Abstract: The ovarian hormone examined during different stages of reproductive cycle in bat Taphozous kachhensis are describe. During estrus there is sharp increase in estrogen level is observed, while the progesterone level is decrease. This sharp increase in the level of estrogen correlates with histological observation during estrus where ovary shows well developed Graffian follicles. During the early pregnancy the concentration of progesterone is increases, while estrogen concentration decreases, this observation correlates with the histological finding of corpus luteum during early pregnancy. As the pregnancy advanced there is further decline in the level of progesterone during mid pregnancy but it is high as compare to estrogen, this decrease in the level of progesterone is due to the regression of corpus luteum during mid pregnancy. The higher level of progesterone is further maintained after the formation of placenta. During the late pregnancy there is sharp increase in the level of estrogen, while the progesterone level again decreases. During lactation sharp increase in the level of estrogen is observed, while the level of progesterone is decreases and attains the low concentration.

[CHAVHAN, P.R, DHAMANI, A.A. Hormonal STUDY during ovarian cycle IN THE EMBALLONURIDAE FEMALE BAT TAPHOZOUS KACHHENSIS (DOBSON). Academ Arena 2012;4(8):33-40] (ISSN 1553-992X). http://www.sciencepub.net/academia. 6

doi:10.7537/marsaaj040812.06

Key words: Ovary, estrogen, progesterone, pregnancy.

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Evaluation of some biochemical, microbiological and organoleptic characteristics of some honey samples in Nigeria.

AGUNBIADE S.O¹, AROJOJOYE O.A^{1, 2} and ALAO O.O^1,2

¹Department of Biochemistry, Lead City University, Ibadan, Oyo State, Nigeria.

² Department of Biochemistry, University of Ibadan, Ibadan, Oyo State, Nigeria

Abstract: This work evaluated honey samples for their nutritive value, wholesomeness and effect of sucrose and honey on food functional properties. Honey samples obtained from Saki (A), Minna (B) and Maiduguri (C) exhibited the following characteristic features: 18 - 24% moisture content, 1.43 - 2.72% protein content, 0.49 -0.86% ash, 73.7 - 78.6% carbohydrate, mainly sugars. No fibre or fat was detected. The pH values were between 3.2 - 3.6 which signify the honeys to be classified as acidic food. The most predominant minerals are Sodium (Na) (6.30 - 7.02), Potassium (K) (5.6 - 7.6), Calcium (Ca) (2.14 -3.40), Magnesium (Mg) (0.21 - 1.90) and Phosphorus (P) (2.40 -3.60) ppm. The mean viable microbial population counts are 0.5 x 10⁷ - 1.15 x 10⁷ cfu / ml at 10^-6 dilution and 0.2 x 10⁸ - 0.8 x 10⁸ cfu/ml at 10^-7 dilution. At 10^-6 and 10^-7 dilution, no mould growth was found except in Minna (B) honey. Honey samples from different parts of Nigeria are shown to be rich in nutrients and endowed with organoleptic properties. Some spoilage organisms were also isolated from the honey samples: Xanthomonas campestris, Micrococcus roseus, Staphylococcus saprophyticus, Lactobacilllus fructivorans, Serratia marcescens and Aerococcus viridans.

[AGUNBIADE S.O, AROJOJOYE O.A and ALAO O.O. Evaluation of some biochemical, microbiological and organoleptic characteristics of some honey samples in Nigeria. Academ Arena 2012;4(8):41-45] (ISSN 1553-992X). http://www.sciencepub.net/academia. 7

doi:10.7537/marsaaj040812.07

Key words: honey; organoleptic; microbial organisms; biochemical properties, proximate analysis

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评李子丰教授竞聘中科院理论物理研究所所长 
 

单炜滕

Recommended by王德奎, y-tx@163.com
 

Abstract: 罗斯说爱因斯坦广义相对论方程的核心发展是度规里奇张量。我们知道，里奇张量的核心是向心加速度，杨振宁教授说圆周运动的向心加速度，与平移运动有根本区别。这也是里奇张量和韦尔张量正是区别。而且在这一点上，爱因斯坦建立了广义相对论方程“协变”或“缩并”的基础。联系牛顿力学的惯性定律和反作用力定律，可成为“光速”和“超光速”推导的基础。万有理论即所谓终极理论，在温伯格的《终极理论之梦》一书看来，就是指一组简单的最具必然性的物理原理，原则上我们所知的关于物理学的一切都可以从这些原理推导出来。温伯格说，“哲学并不能对科学研究提供什么正确的概念科学哲学也不能指导科学家如何工作……我只能认为它的目的是去感动那些混淆晦涩与深刻的人。”终极还原，不是研究纲领的指南，而是对自然本身的态度。我们似乎只能由“简单”来理解“复杂”而无法反其道而行之。不论我们从基本粒子那里学会什么，化学、热力学、浑沌和生物学仍将继续说自己的语言，但这些不同层次的科学原理之所以如此，是因为在它们背后都存在着更深层次的原理（以及某种历史事件），而所有那些原理的解释箭头都能追溯或汇聚到一组简单的定律上来，这就是所谓的终极理论。

[单炜滕. 评李子丰教授竞聘中科院理论物理研究所所长. Academ Arena 2012;4(8):46-49] (ISSN 1553-992X). http://www.sciencepub.net/academia. 8

doi:10.7537/marsaaj040812.08

Keywords: 罗斯; 爱因斯坦; 广义相对论; 里奇张量; 向心加速度

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Expression analysis of some boiling stable proteins (Hydrophilins) under combined effect of drought stress and heat shock in drought tolerant and susceptible cultivars of Triticum aestivum

Gurmeen Rakhra and Arun Dev Sharma*

P.G Department of Biotechnology, Lyallpur Khalsa College, G T Road, Jallandhar-144001, Punjab, India

*Corresponding author; e-mail: arundevsharma@hotmail.com, arundevsharma47@rediffmail.com

Abstract: The combined effect of drought stress and heat shock on the induction of boiling stable proteins viz: WGA, SOD, HSP90,Aquaporin, CyPs, APase and LEA proteins was studied in 3-days old seedlings of drought tolerant and drought susceptible cultivars of wheat. Boiling stable protein profile was outlined via SDS electrophoresis of tissue extracts. The results obtained were confirmed by Immunoblot analysis with anti-WGA, anti-SOD, anti-HSP90, anti-APase, anti-Aqua, anti-Cyp and anti-LEA antibodies. Western blot analysis revealed the induction of boiling stable proteins (SOD, HSP90, Aquaporin, CyPs) during combined drought and heat stress (DH) conditions as compared to separately applied heat (H) and drought treatments (D) in drought tolerant cultivars of wheat, indicating their role in water stress adaptation under simultaneous applied abiotic stress conditions. Alternation in boiling stable protein expression was more pronounced in seeds as compared to shoots of both the cultivars. Based upon these observations the possible role of hydrophilins in water stress tolerance is discussed.

[Gurmeen Rakhra and Arun Dev Sharma. Expression analysis of some boiling stable proteins (Hydrophilins) under combined effect of drought stress and heat shock in drought tolerant and susceptible cultivars of Triticum aestivum. Academ Arena 2012;4(8):50-59] (ISSN 1553-992X). http://www.sciencepub.net/academia. 9

doi:10.7537/marsaaj040812.09

Key words: APase, Aquaporin, Cyclophilin, SOD, HSP90, LEA, WGA, drought, heat shock, wheat

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Antioxidant activity of callus culture of Vigna unguiculata (L.) Walp.

Sharad Vats

Department of Bioscience & Biotechnology, Banasthali University-304022 (Rajasthan), India

vats_sharad@yahoo.co.in

Abstract: Tissue culture of Vigna unguiculata (L.) Walp. was done on MS medium supplemented with various concentrations of auxins and cytokinins. Maximum callusing was observed in basal MS medium containing 5 ppm Kn and 1 ppm NAA. Methanolic extract of callus was successively partitioned with n-hexane, chloroform and ethyl acetate. Maximum phenolic content and antioxidant activity using DPPH and FRAP assays was observed in ethyl acetate fraction and minimum potential in n-hexane. The results reveal that in vitro culture of V. unguiculata as an alternative source of antioxidant.

[Sharad Vats. Antioxidant activity of callus culture of Vigna unguiculata (L.) Walp. Academ Arena 2012;4(8):60- 63] (ISSN 1553-992X). http://www.sciencepub.net/academia. 10

doi:10.7537/marsaaj040812.10

Key words: Vigna unguiculata, callus, DPPH, FRAP, antioxidant

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