INTERNATIONAL JOURNAL OF RESEARCH -GRANTHAALAYAH

16-28

Authors: Janjira Kongsakorn*1, Prommintra Kongkaew2

The present work aimed to analyze complex sentences and study the types of the complex sentences as used in the selected Thai political news stories from online Bangkok Post. Four Thai political news stories were selected for the study. They were the news stories published in April 2016. The news stories were analyzed based on the following types: Adverbial clauses, relative clauses and nominal clauses. The study found that the complex sentence type which was used with the highest frequency was a nominal clause. It accounted for 44 %. The type of the complex sentence; which was ranked second in use was an adverbial clause. It accounted for 29%. The type of the complex sentences which was least used was a relative clause. It represents 27 %.

45-68

Authors: Uchehara Chris Chigo*1, Ogbonna Precious Ijeoma2

This paper seeks to examine the challenges of professional accounting practices in Nigeria private sector with respect to financial failures in recent times. Survey technique was used and a total sample of one hundred and twenty questionnaires were sampled, purposive sampling technique was used to select one hundred and twenty (120) auditors, accountants, financial managers/directors and other management staff forms the bulk of the entire respondents. Descriptive statistical techniques such as frequency distribution and percentages response analysis were used to analyze data. Results however, revealed that majority are of the opinion that there is yet a level of quality in the financial reports as pertaining to the private sector. It also indicates that the business environment does not permit accountants independence overall. It therefore established the fact that the private sector has not been up to the task of meeting the user’s expectation in their financial reports. It thus implies that accountants are party to inadequacies of financial statements in the private sector. It thus implies that professional accounting practices are yet relevant in the financial reports of the private sector. It thus implies that professional accounting practices are identified with certain deficiency that affects disclosure in corporate organizations. This confirmed the depth of corruption and inefficiency in fund management of the private sector. This indicates that the reason for the shortfall in financial reporting is non conformity with professional accounting practices. This indicates that the accountants also contribute to the increasing financial failures of the private sector. This implies that the business environment of the private sector have an influence on the accountants. This confirms the extent at which these qualities reflect in private sector financial reporting. Based on these findings, it was recommended that emphasis on conformity with professional accounting practices. Also, to combat unethical practices by accountants and professional firms, there is a need to educate company executives, policy-makers and the public about the human costs of anti-social and unprofessional practices, as they deprive ordinary Nigerian citizens of their human and social rights and the accounting profession in Nigeria must therefore continue to monitor development in the external and internal reporting environments through its audit,investigations and forensic accounting faculty and respond adequately.

80-87

Authors: Ruihui Han

Guanxi circle play a critical role in ancient China politics. Based on guanxi, two kinds of guanxi groups formed: formal guanxi circle and informal guanxi circle. The former refers to the group centered the emperor; the latter refers to the groups with the powerful and charismatic figures as the core, except for the emperor. In order to consolidate the political power, the emperors in different periods would try to prevent the informal guanxi circle in political structure. Besides, various scriptures also denounce the informal guanxi circle, deeming such circle as harmful. The judgement of informal guanxi circle appeals to research, as there is no previous researcher has address such problems. This study set out to examine whether the informal guanxi circle is harmful to the whole political structure. Results show that the informal guanxi circle, in the antecedent of satisfactory communication, can be extremely meaningful to the whole political structure. This study implies that the fact of informal guanxi circle is on the contrary of the common sense derived from the scriptures and the superficial ancient political activities, such as the emperor’s order to prevent the informal guanxi circle. The findings can contribute a better understanding of the ancient informal guanxi circle in ancient political structure in China.

104-122

Authors: Bassey Ina Ibor*1, Amenawo Ikpa Offiong2, Enyeokpon Samuel Mendie3

Financial inclusion assures easy access to financial services by enabling the disadvantaged and vulnerable sections of the society to actively contribute to development and protect themselves against socio-economic shocks. Nigeria has a sizeable rural poor population with limited access to conventional financial institutions or services. This study investigated the impact of financial inclusion on the micro, small and medium enterprises (MSMEs) performance in Nigeria. The survey research design method was used, involving the use of questionnaires, in collecting data from respondents. Data were analyzed using the Pearson Chi-square technique. The results show that, whereas financial inclusion positively and significantly impacts the operations and growth of MSMEs, distance to financial services access points and infrastructural deficiency challenged fast and effective access to financial services by MSMEs in Nigeria. The study recommends that deliberate efforts should be made to spread access points to more rural areas and improve infrastructure to promote FI. This should include a policy roadmap for expanding financial services access points to unbanked and underserved areas using the financial services geospatial map. Furthermore, the digitizing of payments across the country should be prioritized to include enhanced ICT/E-banking tools and a consumer protection framework.

135-139

Authors: Devanand K. Patil*1, Kaveri G. Avhad2, Prathamesh C. Johore3, Madhuraj K. Sharma4

In this review work the study was done to control the external operation of electrical appliances, the electrical or electronic appliances connected to this system from far away from the operator. For this purpose user can use android type of mobile. Using the IOT, GSM & Wi-Fi we can switch and fault detection of the electrical devices/appliances. This work will be beneficial for agricultural, industrial, domestic, commercial projects also. Automation done in this field is shown here by using the literature review, various authors has worked in the same field and by using different ways. Some authors used vlsi embedded system some used algorithms some used programs some used automation and some used the electronic applications. This work is totally different from others. We used here the circuit diagram and the GSM module and WiFi modules are connected in this circuit to the unit 5 that is ATMEGA328P.That signal is proceed to the controller for further operation. At the load side the load should be either 1-phase or 3-phase. As per the application it depends on the user.

154-160

Authors: Tekleyohannes Berhanu*1, Girma Abebe2, Jameroen Thingtham3, Sayan Tusdri4, Somkiert Prasanpanich3

A survey was conducted in Hamer and Bena-Tsemay pastoral and agro-pastoral districts of South Omo zone, south western Ethiopia in between January to May 2011 with the objective to describe availability of feed resource for goats. Data were collected from the two districts by informal and formal survey methods using focused group discussion and semi-structured questionnaire administered to 250 households. Natural pastures from rangelands are major feed sources for goats. Higher feed availability is reported in March to April (during the main rainy season). However, availability of feed extends up to October in Bena-Tsemay district due to the higher rainfall in the district. In both districts, the hot dry season (November to February) is the period of feed scarcity and during which high mortality of goats have been reported. Crop residues and some food left over are also available for supplementing animals especially in the agro-pastoral areas. The efficiency of goat production in the studied districts could be increased by optimizing goats breeding season with the availability of feed resources.

167-173

Authors: Bouhlal A.1, 2, Chahlaoui A.1, Bouzid J.1, Farhaoui M.2

The wastewater from the urban commune of Mhaya (Morocco) was rejected directly into Ben Kazza river without treatment. This situation caused a widespread, massive, varied and insidious pollution of the environment. A wastewater treatment plant (WWTP) has been constructed in 2010 in order to preserve the nature surrounding the center. Called Oxylag, the plant has a nominal capacity of 6000 Equivalent Inhabitants. It is based on intensive treatment and it is considered as pilot and unique in Morocco. The treatment is consisting on three basins ventilated by insufflation of artificial air and a basin of finishing. The present study aim is the assessment of the purification performance of this plant during 2012, through the analysis of the pollution parameters (COD, BOD5 and TSS), which is the subject of the Moroccan standards on the quality of domestic wastewater defined by the decree Number 1607-06 of 25 July 2006. The results show a high purification performance in terms of carbon pollution removal (93% for BOD5, 79% for COD and 64% for TSS).

180-192

Authors: Salma Sioud*1, Hichem Rejeb2

This research focuses on the enhancement of natural and cultural landscapes to ensure tourism subsequently as an income generating activity in areas with difficulties. Even if in these areas the potential is high and the willingness of officials and other actors is strong to make tourism an activity that can help local population, success is long in coming. This study helps to highlight the importance of territorial governance for sustainable tourism in Tunisia. Territorial governance has become a central issue in tourism development and a challenge for public policy. Thus, the present study is to show how to evaluate territorial governance taking into account the interactions between the resource territory, local development policies and tourism. The integration of territorial governance principles in sustainable tourism development is one of the most important issues of this activity; in the center of several visions and practices of conservation, negotiating dynamics of the specific objectives of each of the concerned actors in ecotourism development seems to be conflicted between environmental and socio-economic concerns and converging and diverging interests.

198-208

Authors: Teerada Udomsup*1, Nutprapha K. Dennis2

The purpose of this study was to analyze parts of speech used from selected news online entitled “Thailand's anti-smoking YouTube hit”. This study analyzed only words existed in selected news online from Bangkok Post, a Thai newspaper online. It focused on parts of speech used; noun, verb, adjective, adverb, pronoun, preposition, determination, conjunction and number. The researchers use only a website “parts-of-speech.info” to analyze and collect data. Selected news from Bangkok Post online entitled “Thailand's anti-smoking YouTube hit” was main material for this independent study. Parts-of-speech.info are a website used to collect and analyze data from the selected news. Parts-of-speech.info were used to analyze each sentence from the selected news. The results showed total of; adjective, adverb, conjunction, determiner, noun, number, preposition, pronoun and verb that existed in each sentence. The findings may be useful for English teachers who would like to teach all skills using online news as their teaching resources.

213-222

Authors: Jhilam Rudra De

Dual-career couples were exceptions to the norm in the 1960s, but on date it is difficult to assess the number of married career women in the work force. Previous researches suggest that, the problems of the working women, who are a significant part of a dual career couple, may include lack of flexibility in the workplace, male-trailing spouses, career versus relationship child bearing conflicts etc. The key for dual career couples is to establish a system to help them balance their career and personal activities. For each couple the dynamics are little different, depending on their personal situations. The main aim of this research is to study the level of stress to maintain work life balance of the dual career couples, where the female counterparts are working in the private health sector in Kolkata. Cronbach alpha was used as a reliability test. Independent sample t-tests were used to study the effect of gender and family structure on respondents’ satisfaction towards WLB. Nowadays, a career is not a mere need, but rather, a necessity. It is evident that an understanding, accommodating, and sympathetic approach to the management of dual career stress can improve organizational effectiveness by fostering continued employment and maximum performance among dual career couples.

238-242

Authors: Adugna Gindaba Ejeta*1, Getachew Bekele2

More than half the habitable surface of the Earth has already been significantly altered by human activity. Therefore, this review was conducted to show threats to biodiversity and the role of Conservation Biology for future sustainability. Scientists suggested that this planet’s species are on the verge of mass extinction while our knowledge of diversity and variability of plants, animals, microorganisms and the ecosystem in which they occurs incomplete. Humans’ pressure affect biodiversity by: (1) over harvesting of resources, (2) Habitat destruction, conversion, fragmentation of habitats i.e. degradation and loss, (3) introduction of exotic or invasive organisms and diseases i.e. non- native invasive species (4) Pollution of soil, water and atmosphere, and (5) global environmental change. Conservation Biology is a new stage in the application of science to conservation problems, addresses the biology of species, communities, and ecosystems that are perturbed, either directly or indirectly, by human activities. In addition, it is a multi-disciplinary field that provides 3 overriding principles to guide conservation: First, evolution is the basis for understanding all of biology, and should be a central focus of conservation action. Second, ecological systems are dynamic and non-equilibrial, and therefore change must be a part of conservation. Finally, humans are a part of the natural world and must be included in conservation concerns.

287-292

Authors: Jyoti Prakash Rath*1 , Dr. Maheshwar Sahu2

Health Insurance in India emerges in the year 1999 with the introduction of IRDA bill in the floor of Parliament. In the post-privatization era, health insurance segment developed slowly and steadily. The penetration of insurance sector in Non-Life insurance is kept on increasing since 2001. In order to portray the journey of health insurance sector in India, it is required to show the growth and development of this sector in the country. The present study is intended to evaluate the growth and development of the health insurance sector in India in the post-privatization era. Data are collected mainly from secondary sources. Such data are analyzed and represented suitable through the help of tables, diagrams and charts. From the study, it is concluded that there is a significant upward trend in the growth of health insurance industry in India both at public and private sector after privatization. If this trend continues by keeping other factors constant, then the health insurance business would touch to Rs 20000 crores in the financial year 2016-17 contributed at least 60% by public sector and rest 40% by both private insurers and standalone health insurers.