The Sustainable Development Goals (SDGs) on quality education emphasizes that reducing disparities and inequalities related to the provision of primary, secondary, and tertiary education. Generally, the higher education institutions are... more
The Sustainable Development Goals (SDGs) on quality education emphasizes that reducing disparities and inequalities related to the provision of primary, secondary, and tertiary education. Generally, the higher education institutions are using both business and corporate-level strategies to reach out to face-to-face, blended, and online learning students. Against this backdrop, this study argues that to increase student retention rates in the higher education institutions, and provide higher education that enables individuals to become lifelong learners, the following retention strategies can be implemented– (1) Academic Support Programs, (2) Provision of Capable Resources, (3) high quality of instruction delivery, (4) Provision of scholarships and subsidizing higher education fees.
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Globalization of audit committees as a common mechanism of corporate governance is one of the most significant developments during the last two decades in several countries (including United States, Singapore, United Kingdom, Australia... more
Globalization of audit committees as a common mechanism of corporate governance is one of the most significant developments during the last two decades in several countries (including United States, Singapore, United Kingdom, Australia and Canada). Following the recent saga of corporate failures and the dramatic collapse of Enron, Worldcom, Cendant and HIH on the international arena and National Bank of Fiji locally (Fiji Islands), it provides continuing evidence of failures of corporate governance at all levels including senior management, boards of directors, the audit committee, external auditors, financial regulators and the accounting and auditing profession. Probably, at present this is the hottest issue and it provides a watershed opportunity for this study to contribute to our understanding of the value and potential of auditing as a mechanism in corporate governance in the context of the agency theory approach.
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DEAD box protein 3 (DDX3) is an RNA helicase with oncogenic properties that shuttles between the cytoplasm and nucleus. The majority of DDX3 is found in the cytoplasm, but a subset of tumors has distinct nuclear DDX3 localization of yet... more
DEAD box protein 3 (DDX3) is an RNA helicase with oncogenic properties that shuttles between the cytoplasm and nucleus. The majority of DDX3 is found in the cytoplasm, but a subset of tumors has distinct nuclear DDX3 localization of yet unknown biological significance. This study aimed to evaluate the significance of and mechanisms behind nuclear DDX3 expression in colorectal and breast cancer. Expression of nuclear DDX3 and the nuclear exporter chromosome region maintenance 1 (CRM1) was evaluated by immunohistochemistry in 304 colorectal and 292 breast cancer patient samples. Correlations between the subcellular localization of DDX3 and CRM1 and the difference in overall survival between patients with and without nuclear DDX3 were studied. In addition, DDX3 mutants were created for in vitro evaluation of the mechanism behind nuclear retention of DDX3. DDX3 was present in the nucleus of 35% of colorectal and 48% of breast cancer patient samples and was particularly strong in the nuc...
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This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand accounting processes and reporting practices in non-governmental organizations. Nongovernmental organizations have become... more
This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand accounting processes and reporting practices in non-governmental organizations. Nongovernmental organizations have become important institutions in world affairs but accounting research has not developed significant interest in their operations and accounting practices. We use content analysis on the annual reports of 20 non-governmental organizations operating in Fiji. The results show variations in the accounting and auditing practices of the non-governmental organizations. Further analysis indicates that a number of factors influence the accounting and auditing practices of nongovernmental organizations. Our analysis shows that financial reporting practices are in part shaped by the requirements of donor agencies and influence of specific stakeholder groups. We also find that the need to legitimize their operations also influences the accounting and auditing practices of nongovernmental organizations. This paper contributes to the limited empirical research on the accounting and auditing practices of non-governmental organizations in developing markets.
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This paper explores the Earnings Management (EM) patterns in public companies and State Owned Enterprises (SOEs) in Fiji. The modified Jones model is used to measure the magnitude and direction of EM in the listed companies and the SOEs.... more
This paper explores the Earnings Management (EM) patterns in public companies and State Owned Enterprises (SOEs) in Fiji. The modified Jones model is used to measure the magnitude and direction of EM in the listed companies and the SOEs. Results indicate that SOEs practice higher negative earnings management while the private entities practice higher positive earnings management.
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ABSTRACT In this paper, we explore the link between scientific and technical research and economic growth in China and USA over the sample period 1981–2012 using the extended Cobb–Douglas model with capital per worker and the quantity of... more
ABSTRACT In this paper, we explore the link between scientific and technical research and economic growth in China and USA over the sample period 1981–2012 using the extended Cobb–Douglas model with capital per worker and the quantity of scientific and technical journal articles (research publications) per worker. We examine the cointegration relationship and present the short-run and long-run results using the autoregressive distributed lag bounds procedure. Further, we examine the direction of causality between research publications per worker results and economic growth variables using the Toda and Yamamoto (J Econom 66(1–2):225–250, 1995) procedure. Our results indicate for both countries research publications per worker positively influence the output per worker both in the short-run and the long-run. The causality results for China indicate a bi-directional causality between research publications per worker and output per worker, duly emphasizing the mutually reinforcing effect. In case of USA, we note a unidirectional causation output per worker to research publications per worker indicating that output Granger cause research publications.
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ABSTRACT
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... we manufactured from alkylene carbonate and an alcohol in the presence of a basic cat~yst. They can also be man&ctured by ... 3Using this bioassay test, an LC50 value >30,000 has been equated to ari enviromnentdly... more
... we manufactured from alkylene carbonate and an alcohol in the presence of a basic cat~yst. They can also be man&ctured by ... 3Using this bioassay test, an LC50 value >30,000 has been equated to ari enviromnentdly acceptable fluid, ...
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Slop mud, created by water contamination of invert drilling fluids during displacement and cleaning activities, has been successfully treated at source to recover the drilling fluid phase and water phase. This method included treating the... more
Slop mud, created by water contamination of invert drilling fluids during displacement and cleaning activities, has been successfully treated at source to recover the drilling fluid phase and water phase. This method included treating the slop mud with a biodegradable demulsifier. The recovered drilling fluid can be reconditioned to acceptable properties for re-use or sent for disposal. The recovered/separated slop water phase is contaminated with hydrocarbons and cannot be discharged in an offshore environment unless it meets the discharge criteria of <30 mg/L of oil-in-water. Thus, it becomes imperative for the operator to treat the water at source and reduce the enormous expenses associated with transportation /disposal and embark upon a potentially significant environmental issue. This was achieved by development of an onsite treatment process including filtration, ozonation and phase separation. A synthetic-based drilling fluid contaminated with water was separated with a bi...
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Two wells have been designed and completed using a combination of monitoring, isolation and injection control equipment to provide an understanding of injection behavior in extended-reach laterals and possible matrix bypass events (MBE)... more
Two wells have been designed and completed using a combination of monitoring, isolation and injection control equipment to provide an understanding of injection behavior in extended-reach laterals and possible matrix bypass events (MBE) in the Nikaitchug field in Northern Alaska. These lower completion designs also provided a means to evenly distribute injection along the length of the lateral section as well as a means of mitigation and control of water if necessary. In order to facilitate direct injection, a specifically formulated breaker system was developed to provide a delay to allow spotting in the openhole horizontal prior to running the liner and lower completion injection control assemblies. The ability to place the breaker system after drilling the horizontal mitigated risk associated with temporary flowback when inflow control devices were installed. Both post intervention and flow back were not desired. The breaker system was formulated to provide a delay and allow the ...
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Hepatitis C virus-like particles (HCV-LPs) containing the structural proteins of HCV H77 strain (1a genotype) was used as a model for HCV virion to study virus-cell interaction. HCV-LPs showed a buoyant density of 1.17 to 1.22 g/cm 3 in a... more
Hepatitis C virus-like particles (HCV-LPs) containing the structural proteins of HCV H77 strain (1a genotype) was used as a model for HCV virion to study virus-cell interaction. HCV-LPs showed a buoyant density of 1.17 to 1.22 g/cm 3 in a sucrose gradient and formed double-shelled particles 35 to 49 nm in diameter. Flow cytometry analysis by an indirect method (detection with anti-E2 antibody) and a direct method (use of dye-labeled HCV-LPs) showed that HCV-LPs binds to several human hepatic (primary hepatocytes, HepG2, HuH7, and NKNT-3) and T-cell (Molt-4) lines. HCV-LPs binding to cells occurred in a dose- and calcium-dependent manner and was not mediated by CD81. Scatchard plot analysis suggests the presence of two binding sites for HCV-LPs with high ( K d ∼1 μg/ml) and low ( K d ∼50 to 60 μg/ml) affinities of binding. Anti-E1 and -E2 antibodies inhibited HCV-LPs binding to cells. While preincubation of HCV-LPs with very-low-density lipoprotein (VLDL), low-density lipoprotein (LD...
Research Interests: Flow Cytometry, Biology, Confocal Microscopy, Medicine, Cell Culture, and 15 moreBiological Sciences, Cell line, Humans, Hepatocellular Carcinoma, Membrane Fusion, Hepatitis C Virus, Antibody, Hepatocytes, Lipoproteins, High Density Lipoprotein, Binding Site, Lipoprotein a, Direct Method, Hepacivirus, and Medical and Health Sciences
This article investigates the reasons for supply of nonaudit services by the incumbent auditor. The audit and nonaudit fee data for listed companies in New Zealand and Australia is used in the study. The results suggest that the... more
This article investigates the reasons for supply of nonaudit services by the incumbent auditor. The audit and nonaudit fee data for listed companies in New Zealand and Australia is used in the study. The results suggest that the simultaneous provision of audit and nonaudit services are for efficiency reasons rather than to maximize revenue for the auditors. Hence the regulations
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The primary objective of the Idaho Bioterrorism Awareness and Preparedness Program (IBAPP) is to administer and deliver continuing-education classes relevant to bioterrorism preparedness to healthcare professionals in rural Idaho. This... more
The primary objective of the Idaho Bioterrorism Awareness and Preparedness Program (IBAPP) is to administer and deliver continuing-education classes relevant to bioterrorism preparedness to healthcare professionals in rural Idaho. This program will address the gaps and ...