Search results for: Muhammad Arslan Usman
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1425

Search results for: Muhammad Arslan Usman

1125 Effects of Collection Time on Chemical Composition of Leaf Essential Oils of Hoslundia opposita

Authors: O. E. Ogunjinmi, N. O. Olawore, L. A. Usman, S. O. Ogunjinmi

Abstract:

An essential oil is any concentrated, hydrophobic liquid containing volatile aroma compounds produced by plants. It has been established that several factors affect the component of the plants such as the texture of the soil, relative humidity, wind, and collection time. This study is aimed at investigating the effect of collection time on the chemical composition of this essential oil. Pulverized leaves (500 g) of Hoslundia opposite harvested in the morning (7 am) and afternoon (2 pm) of the same day were separately hydrodistilled using Clevenger apparatus to obtain the essential oils from the leaves. The leaf oils collected in the morning (7 am) and afternoon (2 pm) harvests yielded 0.54 and 0.65 %w/w respectively. Analysis of the leaf oil obtained in the morning, using gas chromatography (GC) and gas chromatography combined mass spectrometry (GC-MS) revealed the presence of twenty-three (23) compounds which made up 81.8% of the total oil while nineteen (19) compounds (93.2%) were identified in the afternoon leaf essential oil. The most abundant components of the leaf oil collected in the morning (7 am) harvest were p-cymene (28.7%), sabinene (7.1%) and 1,8-cineole (6.6%) Meanwhile the major components of leaf oil in the afternoon (2 pm) harvest were p-cymene (26.4%), thymol (15.3%), 1,8-cineole (15.0%) and g-terpinene (10.4%). The composition pattern of leaf oil obtained in the morning and afternoon harvests of Hoslundia opposite revealed significant differences in qualitative and quantitative.

Keywords: essential oil, Hoslundia opposita, para cymene, 1, 8-cineole

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1124 Arabic Literature as a Tool for Educational Transformation in Nigeria

Authors: Abdulfatah A Raji

Abstract:

This paper started with the definitions of literature, Arabic literature, transformation and went further to highlight the components of educational transformation. The general history of Arabic literature was discussed with focus on how it undergoes some transformations from pre-Islamic period through Quranic era, Abbasid literature to renaissance period in which the modernization of Arabic literature started in Egypt. It also traces the spread of Arabic literature in Nigeria from the pre-colonial era during the Kanuri rulers to Jihad of Usman Dan Fodio and the development of literature which manifested to the Teacher’s Colleges and Bayero University in Northern Nigeria. Also, the establishment of primary and post-primary schools by Muslim organizations in many cities and towns of the Western part of Nigeria. Literary criticism was also discussed in line with Arabic literature. Poetry work of eminent poets were cited to show its importance in line with educational transformation in Nigerian literature and lessons from the cited Arabic poetry works were also highlighted to include: motivation to behave well and to tolerate others, better spirits of interaction, love and co-existence among different sexes, religion etc. All these can help in developing a better educational transformation in Nigeria which can in turn help in how to conduct researches for national development. The paper recommended compulsory Arabic literature at all levels of the nations’ educational system as well as publication of Arabic books and journals to encourage peace in this era of conflicts and further transform Nigeria’s educational system for better.

Keywords: Arabic, literature, peace, development, Nigeria

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1123 Social Media Factor in Security Environment

Authors: Cetin Arslan, Senol Tayan

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Social media is one of the most important and effective means of social interaction among people in which they create, share and exchange their ideas via photos, videos or voice messages. Although there are lots of communication tools, social media sites are the most prominent ones that allows the users articulate themselves in a matter of seconds all around the world with almost any expenses and thus, they became very popular and widespread after its emergence. As the usage of social media increases, it becomes an effective instrument in social matters. While it is possible to use social media to emphasize basic human rights and protest some failures of any government as in “Arab Spring”, it is also possible to spread propaganda and misinformation just to cause long lasting insurgency, upheaval, turmoil or disorder as an instrument of intervention to internal affairs and state sovereignty by some hostile groups or countries. It is certain that “social media” has positive effects on democracies letting people have chance to express themselves and to organize, but it is also obvious that the misuse of it, is very common that even a five-minute-long video can cause to wage a campaign against a country. Although it looks anti-democratic, when you consider the catastrophic effects of misuse of social media, it is a kind of area that serious precautions are to be taken without limiting democratic rights while allowing constant and perpetual share but preventing the criminal events. This article begins with the current developments in social media and gives some examples on misuse of it. Second part tries to put emphasize on the legal basis that can prevent criminal activities and the upheavals and insurgencies against state security. Last part makes comparison between democratic countries and international organizations’’ actions against such activities and proposes some further actions that are compatible with democratic norms.

Keywords: democracy, disorder, security, Social Media

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1122 The Effect of Exercise, Reflexology and Chrome on Metabolic Syndrome

Authors: F. Arslan, S.D. Guven, A. Özcan, H. Vatansev, Ö. Taşgin

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Weight, hypertension and dyslipidemia control and increased physical activity are required for the treatment of metabolic syndrome (METS). The purpose of this study was to investigate the effect of core exercise, reflexology and intake chrome picolinate on METS. This study comprised a twelve-week randomized controlled trial. A total of 25 university workers with metabolic risk factors participated in this study voluntarily. They were randomly divided into three groups: Those undertaking a core exercise program (n=7), reflexology intervention group (n=8) and intake chrome group (n=10). The subjects took part in a core exercise program for one hour per day, three days a week and a reflexology interfered for thirty minutes per day, one days a week and chrome group took chrome picolinate every day in week for twelve weeks. The components of metabolic syndrome were analyzed before and after the completion of all the intervention. There were significant differences at pre-prandial blood glucose in the core exercise group and at systolic blood pressure in chrome group after the twelve week interventions (p < 0.005). While High Density Lipoprotein (HDL) excluding the components of METS decreased after the interventions on the all groups; levels of HDL and the other components of METS decreased in reflexology group. There was a clear response to the twelve-week interventions in terms of METS control. Besides, the reflexology intervention should not be applied to individuals with low HDL levels and core exercise and intake chrome picolinate suggested to improve the components of METS.

Keywords: blood pressure, body mass index, exercise, METS, pre-prandial blood glucose

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1121 Dosimetric Dependence on the Collimator Angle in Prostate Volumetric Modulated Arc Therapy

Authors: Muhammad Isa Khan, Jalil Ur Rehman, Muhammad Afzal Khan Rao, James Chow

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Purpose: This study investigates the dose-volume variations in planning target volume (PTV) and organs-at-risk (OARs) using different collimator angles for smart arc prostate volumetric modulated arc therapy (VMAT). Awareness of the collimator angle for PTV and OARs sparing is essential for the planner because optimization contains numerous treatment constraints producing a complex, unstable and computationally challenging problem throughout its examination of an optimal plan in a rational time. Materials and Methods: Single arc VMAT plans at different collimator angles varied systematically (0°-90°) were performed on a Harold phantom and a new treatment plan is optimized for each collimator angle. We analyzed the conformity index (CI), homogeneity index (HI), gradient index (GI), monitor units (MUs), dose-volume histogram, mean and maximum doses to PTV. We also explored OARs (e.g. bladder, rectum and femoral heads), dose-volume criteria in the treatment plan (e.g. D30%, D50%, V30Gy and V38Gy of bladder and rectum; D5%,V14Gy and V22Gy of femoral heads), dose-volume histogram, mean and maximum doses for smart arc VMAT at different collimator angles. Results: There was no significance difference found in VMAT optimization at all studied collimator angles. However, if 0.5% accuracy is concerned then collimator angle = 45° provides higher CI and lower HI. Collimator angle = 15° also provides lower HI values like collimator angle 45°. It is seen that collimator angle = 75° is established as a good for rectum and right femur sparing. Collimator angle = 90° and collimator angle = 30° were found good for rectum and left femur sparing respectively. The PTV dose coverage statistics for each plan are comparatively independent of the collimator angles. Conclusion: It is concluded that this study will help the planner to have freedom to choose any collimator angle from (0°-90°) for PTV coverage and select a suitable collimator angle to spare OARs.

Keywords: VMAT, dose-volume histogram, collimator angle, organs-at-risk

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1120 Eight-Week Exercise for Women: Impact on Anomalies in Width Depth and Environmental Dimension

Authors: Yalcin Kaya, Fatma Arslan, Ahmet Selim Kaya

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This study aimed to determine the undesirable hypertrophic anomalies in the body of females and to investigate how they can be affected by the exercise program according to the applied 8 week individual conditions. The research was carried out on 35 women who did not have any regular previous sports practice and had an approximate age of 30 ± 5.0 at the gymnasium because of their asymmetric structure and weight gain of the body. Measurements of width, depth, and periphery were taken from the participants' body, and the exercise protocol was applied for 8 weeks according to the individual measurements in accordance with the obtained measurements. After 8 weeks, the same measurements were applied again. Measurements were made by using ruler and paper tape. The findings were evaluated and differences were analyzed by paired sample t test. According to the findings obtained, ulnae distal proiecturas width averages were 44.77 ± 3.65 and 43.52 ± 3.47 pre- and post-exercise respectively. Bithorachanteric width averages were 29.3 ± 3.12 before exercise and 26.67 ± 3.27 after exercise. Average abdominal widths were observed as 18.64 ± 4.14 (before exercise) and 18.01 ± 6.27 (after exercise). The distances between the malleolus were measured as 16.98 ± 1.62 (before exercise) and 16.70 ± 1.64 (after exercise). The results were statistically significant (p < 0.05). The mean of pre-exercise Externus abdominis circumference was 93.97 ± 8.91, and the mean of post-exercise mean was 90.82 ± 8.24. The results are statistically significant (p < 0.05). In conclusion, findings of the study show that inactivity, daily uncontrolled activities or erroneous postural postures, malnutrition cause some anomalies in the human body. However, with consciously standardized and regular exercises, these abnormalities are reduced by an eight-week exercise protocol in parallel with the expulsion of excess kilos and can be removed when working much longer and fitter, it is proposed to be healthier and more beautiful in appearance.

Keywords: women, body, circumference-width and depth measurements, hypertrophy, exercise

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1119 Financial Risk Tolerance and Its Impact on Terrorism-Tourism Relation in Pakistan

Authors: Sania Sana, Afnan Nasim, Usman Malik, Maroof Tahir

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The aim of this research is to scrutinize the interdependent relationship between terrorism and behavioral changes in the tourism activities in Pakistan with the moderating impact of a unique variable titled 'Financial Risk Tolerance'. The article looks at the inter-reliant relationship with the alleged political and economic aspects and behavioral changes in the tourists and the consumers by these variables over time. The researchers used many underlying theories like the catastrophe theory by (Svyantek, Deshon and Siler 1991), information integration theory (Anderson 1981, 1982) and prospect theory (Kahneman and Tversky 1979) to shape the study’s framework as per tourist decision making model. A sample of around 110 locals was used for this purpose and the data was gathered by convenience sampling. The responses were analyzed using regression analysis. The results exhibited how terrorism along with the influence of financial risk tolerance had inclined a behavioral shift in the travelling patterns and vacation destination choice of the local tourists. Lastly, the paper proposes a number of suggestive measures for the tourism industry and the legislative bodies to ensure the safety of travelers and to boost the tourist activities in the vacation industry of Pakistan.

Keywords: terrorism, tourism, financial risk tolerance, tourist decision-making, destination choice

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1118 Health Outcomes and Economic Growth Nexus: Testing for Long-run Relationships and Causal Links in Nigeria

Authors: Haruna Modibbo Usman, Mustapha Muktar, Nasiru Inuwa

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This paper examined the long run relationship between health outcomes and economic growth in Nigeria from 1961 to 2012. Using annual time series data, Augmented Dickey-Fuller (ADF) test is conducted to check the stochastic properties of the variables. Also, the long run relationship among the variables is confirmed based on Johansen Multivariate Cointegration approach whereas the long run and short run dynamics are observed using Vector Error Correction Mechanism (VECM). In addition, VEC Granger causality test is employed to examine the direction of causality among the variables. On the whole, the results obtained revealed the existence of a long run relationship between health outcomes and economic growth in Nigeria and that both life expectancy and crude death rate as measures of health are found to have a long run negative and statistically significant impact on the economic growth over the study period. This is further buttressed by the results of Granger causality test which indicated the existence of unidirectional causality running from life expectancy and crude death rate to economic growth. The study therefore, calls for governments at various levels to create preconditions for health improvements in Nigeria in order to boost the level of health outcomes.

Keywords: cointegration, economic growth, Granger causality, health outcomes, VECM

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1117 Characterization of Extra Virgin Olive Oil from Olive Cultivars Grown in Pothwar, Pakistan

Authors: Abida Mariam, Anwaar Ahmed, Asif Ahmad, Muhammad Sheeraz Ahmad, Muhammad Akram Khan, Muhammad Mazahir

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The plant olive (Olea europaea L.) is known for its commercial significance due to nutritional and health benefits. Pakistan is ranked 4th among countries who import olive oil whereas, 70% of edible oil is imported to fulfil the needs of the country. There exists great potential for Olea europaea cultivation in Pakistan. The popularity and cultivation of olive fruit has increased in recent past due to its high socio-economic and health significance. There exist almost negligible data on the chemical composition of extra virgin olive oil extracted from cultivars grown in Pothwar, an area with arid climate conducive for growth of olive trees. Keeping in view these factors a study has been conducted to characterize the olive oil extracted from olive cultivars collected from Pothwar regions of Pakistan for their nutritional potential and value addition. Ten olive cultivars (Gemlik, Coratina, Sevillano, Manzanilla, Leccino, Koroneiki, Frantoio, Arbiquina, Earlik and Ottobratica) were collected from Barani Agriculture Research Institute, Chakwal. Extra Virgin Olive Oil (EVOO) was extracted by cold pressing and centrifuging of olive fruits. The highest amount of oil was yielded in Coratina (23.9%) followed by Frantoio (23.7%), Koroneiki (22.8%), Sevillano (22%), Ottobratica (22%), Leccino (20.5%), Arbiquina (19.2%), Manzanilla (17.2%), Earlik (14.4%) and Gemllik (13.1%). The extracted virgin olive oil was studied for various physico- chemical properties and fatty acid profile. The Physical and chemical properties i.e., characteristic odor and taste, light yellow color with no foreign matter, insoluble impurities (≤0.08), fee fatty acid (0.1 to 0.8), acidity (0.5 to 1.6 mg/g acid), peroxide value (1.5 to 5.2 meqO2/kg), Iodine value (82 to 90), saponification value (186 to 192 mg/g) and unsaponifiable matter (4 to 8g/kg), ultraviolet spectrophotometric analysis (k232 and k270), showed values in the acceptable range, established by PSQCA and IOOC set for extra virgin olive oil. Olive oil was analyzed by Near Infra-Red spectrophotometry (NIR) for fatty acids sin olive oils which were found as: palmitic, palmitoleic, stearic, oleic, linoleic and alpha-linolenic. Major fatty acid was Oleic acid in the highest percentage ranging from (55 to 66.1%), followed by linoleic (10.4 to 20.4%), palmitic (13.8 to 19.5%), stearic (3.9 to 4.4%), palmitoleic (0.3 to 1.7%) and alpha-linolenic (0.9 to 1.7%). The results were significant with differences in parameters analyzed for all ten cultivars which confirm that genetic factors are important contributors in the physico-chemical characteristics of oil. The olive oil showed superior physical and chemical properties and recommended as one of the healthiest forms of edible oil. This study will help consumers to be more aware of and make better choices of healthy oils available locally thus contributing towards their better health.

Keywords: characterization, extra virgin olive oil, oil yield, fatty acids

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1116 Pilgrimage: Between Culture and Religion Case study of Pilgrimage in Shia tradition in Indonesia, Traditional Philosophy approach of Seyyed Hosein Nasr and Religious Experience of William James

Authors: Ma'ruf

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Pilgrimage has a universal value, founded in every religion. No exception to Islam, has a ritual value, and became part of the religion, as well as the procession of a social culture in nature. The tradition of pilgrimage, especially in Indonesia, rooted in the society, because the Islam that entered into the archipelago through Sufism (tasawuf). In the Sufi tradition, the interconnecty of the human spirit (ruh) to the spirit (ruh) of God, must go through a guardian (wasilah) appointed by God himself ,the prophet Muhammad and wali. In the process of pilgrimage rituals usually by reading the prayer to praise God, the prophet and wali, then convey intent (hajat). In the pilgrimage procession, usually not only done in the house, but aslo completed the process by direct pilgrimage visiting the tombs of saints. The tradition of pilgrimage, especially in Indonesia continues to be maintained, and still attached to the traditions in Nahdiyin (NU followers). The relationship with God manifested in wasilah prayer to God, the prophet Muhammad, the best companions of the Prophet and Nine wali (Songo), who had been influential in spreading Islam in Java. The tradition of pilgrimage in Indonesia is also linked to the Shia community in Indonesia, along with a growing number of followers of the Shia in Indonesia, especially after the Islamic revolution of Iran after the 1979. Pilgrimage in the Shia community, Likewise NU members also pray with supplication of tawasul to the Prophet and Shia Imams. If NU members to make improvements pilgrimage to visit the tomb wali Songo in Java, residents Shia pilgrimage rituals abroad, usually one package with umrah trip, with a pilgrimage to the tomb of the prophet, proceed to the tomb of the Imam Shia, in Iran and Iraq. Trends of pilgrimage as a ritual in the Indonesian Shia tradition, together with the growing number of Shia residents increased, followed by increasing the awareness (syi’isme) - bond with the Imam, Shia. In every certain months (arbaeen, asyuro) Shia pilgrims routinely perform pilgrimage, along with increasing number spiritual travel.

Keywords: traditional approach, religious experience, culture, religion, pilgrimage, Syria

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1115 Muhammad Bin Abi Al-Surūr Al-Bakriyy Al-Ṣiddīqiyy and His Approach to Interpretation: Sūrat Al-Fatḥ as an Example

Authors: Saleem Abu Jaber

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Born into a Sufi family, in which his father and other relatives, as well as additional community members, were particularly rooted in scholarly and cultural inquiry, Muḥammad ʾAbū al-Surūr al-Bikriyy al-Ṣidīqiyy (1562–1598 CE) was a prominent scholar of his time. Despite his relative youth, he became influential in his writings, which included Quranic exegeses and works on Hadith, Arabic grammar, jurisprudence, and Sufism. He was also a practicing physician and was the first person to be named Mufti of the Sultanate in Egypt. He was active in the political arena, having been close to the Ottoman sultans, providing them his support and counsel. He strived for their empowerment and victory and often influenced their political convictions and actions. Al-Ṣidīqiyy enjoyed the patronage of his contemporary Ottoman Caliphate sultans. In general, these sultans always promoted studies in the Islamic sciences and were keen to support scholars and gain their trust. This paper addresses al-Ṣidīqiyy’s legacy as a Quranic commentator, focusing on his exegesis (tafsīr) of Sūrat al-Fatḥ (48), written in 1589. It appears in a manuscript found at the Süleymaniye Library in Istanbul, consisting of one volume of 144 pages. It is believed that no other manuscript containing the text of this exegesis is to be found in any other library or institute for Arabic manuscripts. According to al-Ṣabbāġ (1995), al-Ṣidīqiyy had written a complete commentary of the Quran, but efforts to recover it have only unearthed the current commentary, as well as that of Sūrat al-Kahf (18), Sūrat al-ʾAnʿām (6), and ʾĀyat al-Kursī (2:255). The only critical edition published to date is that of Sūrat al-Kahf. The other two are currently being prepared for publication as well. The paucity of scholarly studies on the works of al-Ṣidīqiyy renders the current study particularly significant, as it provides introduction to al-Ṣidīqiyy’s exegesis, a synopsis of the biographical and cultural background of its author and his family, and a critical evaluation of his scholarly contribution. It will introduce the manuscript on which this study is based and elaborate on the structure and rationale of the exegesis, on its very attribution to al-Ṣidīqiyy, and subsequently evaluate its overall significance to the understanding of Sufi approaches to Quranic interpretation in 16th century Ottoman Egypt. An analysis of al-Ṣidīqiyy’s approach to interpreting the Quran leads to the definitive conclusion that it indeed reflects Sufi principles. For instance, when citing other Sufi commentators, including his own ancestors, he uses the epithets mawlāna ‘our elder, our patron,’ al-ʾustāḏ ‘the master,’ unique to Sufi parlance. Crucially, his interpretation, is written in a realistic, uncomplicated, fetching style, as was customary among Sufi scholars of his time, whose leaning was one of clarity, based on their perception of themselves as being closest to Muḥammad and his family, and by extension to the sunna, as reflected in the traditional narrative of the Prophet’s biography and teachings.

Keywords: Quran’ sufiism, manuscript, exegesis, surah, Al-fath, sultanate, sunna

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1114 Effect of the Truss System to the Flexural Behavior of the External Reinforced Concrete Beams

Authors: Rudy Djamaluddin, Yasser Bachtiar, Rita Irmawati, Abd. Madjid Akkas, Rusdi Usman Latief

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The aesthetic qualities and the versatility of reinforced concrete have made it a popular choice for many architects and structural engineers. Therefore, the exploration of natural materials such as gravels and sands as well as lime-stone for cement production is increasing to produce a concrete material. The exploration must affect to the environment. Therefore, the using of the concrete materials should be as efficient as possible. According to its natural behavior of the concrete material, it is strong in compression and weak in tension. Therefore the contribution of the tensile stresses of the concrete to the flexural capacity of the beams is neglected. However, removing of concrete on tension zone affects to the decreasing of flexural capacity. Introduce the strut action of truss structures may an alternative to solve the decreasing of flexural capacity. A series of specimens were prepared to clarify the effect of the truss structures in the concrete beams without concrete on the tension zone. Results indicated that the truss system is necessary for the external reinforced concrete beams. The truss system of concrete beam without concrete on tension zone (BR) could develop almost same capacity to the normal beam (BN). It can be observed also that specimens BR has lower number of cracks than specimen BN. This may be caused by the fact that there was no bonding effect on the tensile reinforcement on specimen BR to distribute the cracks.

Keywords: external reinforcement, truss, concrete beams, flexural behavior

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1113 Implementing 3D Printed Structures as the Newest Textile Form

Authors: Banu Hatice Gürcüm, Pınar Arslan, Mahmut Yalçın

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From the oldest production methods with yarns used to weave, knit, braid and knot to the newest production methods with fibres used to stitch, bond or structures of innovative technologies, laminates, nanoparticles, composites or 3D printing systems, textile industry advanced through materials, processes and context mostly within the last five decades. The creative momentum of fabric like 3D printed structures have come to the point of transforming as for the newest form of textile applications. Moreover, pioneering studies on the applications of 3D Printing Technology and Additive Manufacturing have been focusing on fashion and apparel sector from the last two decades beginning with fashion designers. After the advent of chain-mail like structures and flexible micro or meso structures created by SLS rapid manufacturing a more textile-like behavior is achieved. Thus, the primary aim of this paper is to discuss the most important properties of traditional fabrics that are to be expected of future fabrics. For this reason, this study deals primarily with the physical properties like softness, hand, flexibility, drapability and wearability of 3D Printed structures necessary to identify the possible ways in which it can be used instead of contemporary textile structures, namely knitted and woven fabrics. The aim of this study is to compare the physical properties of 3D printed fabrics regarding different rapid manufacturing methods (FDM and SLS). The implemented method was Material Driven Design (MDD), which comprise the use of innovative materials according to the production techniques such as 3D printing system. As a result, advanced textile processes and materials enable to the creation of new types of fabric structures and rapid solutions in the field of textiles and 3D fabrics on the other hand, are to be used in this regard.

Keywords: 3D printing technology, FDM, SLS, textile structure

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1112 Design of Traffic Counting Android Application with Database Management System and Its Comparative Analysis with Traditional Counting Methods

Authors: Muhammad Nouman, Fahad Tiwana, Muhammad Irfan, Mohsin Tiwana

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Traffic congestion has been increasing significantly in major metropolitan areas as a result of increased motorization, urbanization, population growth and changes in the urban density. Traffic congestion compromises efficiency of transport infrastructure and causes multiple traffic concerns; including but not limited to increase of travel time, safety hazards, air pollution, and fuel consumption. Traffic management has become a serious challenge for federal and provincial governments, as well as exasperated commuters. Effective, flexible, efficient and user-friendly traffic information/database management systems characterize traffic conditions by making use of traffic counts for storage, processing, and visualization. While, the emerging data collection technologies continue to proliferate, its accuracy can be guaranteed through the comparison of observed data with the manual handheld counters. This paper presents the design of tablet based manual traffic counting application and framework for development of traffic database management system for Pakistan. The database management system comprises of three components including traffic counting android application; establishing online database and its visualization using Google maps. Oracle relational database was chosen to develop the data structure whereas structured query language (SQL) was adopted to program the system architecture. The GIS application links the data from the database and projects it onto a dynamic map for traffic conditions visualization. The traffic counting device and example of a database application in the real-world problem provided a creative outlet to visualize the uses and advantages of a database management system in real time. Also, traffic data counts by means of handheld tablet/ mobile application can be used for transportation planning and forecasting.

Keywords: manual count, emerging data sources, traffic information quality, traffic surveillance, traffic counting device, android; data visualization, traffic management

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1111 Avifauna of Bara Gali Summer Campus, University of Peshawar, Khyber Pakhtunkhwa

Authors: Saif Ullah, Zaigham Hasan, Muhammad Ali, Qaisar Jamal, Kiran Salahuddin, Muhammad Awais

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Survey of avian fauna of Bara Gali Summer Campus, University of Peshawar situated in Abbottabad was conducted from April to October, 2013. A total of 21 species belonging to 5 orders and 15 families were recorded. Out of these, 6 were resident, 12 summer visitor and 3 rare. Order Passeriformes was represented by 16 species which are Certhia himalayana, Megalaima virens, Phylloscopus trochiloides, Garrulax lineatus, Passer rutilans, Corvus macrorhynchos, Hypsipetes leucocephalus, Acridotheres tristis, Delichon dasypus cashmeriensis, Hirundo rustica, Muscicapa thalassina, Saxicola ferrea, Myiophoneus caeruleus, Parus melonolophus, Parus rufonuchalis, Parus monticolus, belonging to 11 families. Two species Dendrocopos himalayansis and Picus squamatus belong to only one family Picidae of order Piciformes. Among rest of the three orders each is represented by only a single species; Accipitriformes by Accipiter virgatus, Coraciformes by Upupa epops while order Psittaciformes has been represented by Psittacula himalayana. The distribution and abundance varied with season and maximum number of species were found during the monsoon season when most of the birds migrate for breeding. Some habits and behaviors like nesting, feeding, breeding and vocalizations were also studied which are very unique from other birds found at lower elevations. Among bird species adapted to diverse habitat in the field, Himalayan Jungle Crow, Common Mynas, Bulbuls, Barn Swallows, barbets were prominent. Interesting feature of the avian fauna is its familiarity with flora, was also observed during the present studies that some birds are very quick and active in their movement on a tree surface i.e Certhia himalayana.

Keywords: avifauna diversity, distribution, Bara Gali, Abbottabad

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1110 Nanoparticles in Diagnosis and Treatment of Cancer, and Medical Imaging Techniques Using Nano-Technology

Authors: Rao Muhammad Afzal Khan

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Nano technology is emerging as a useful technology in nearly all areas of Science and Technology. Its role in medical imaging is attracting the researchers towards existing and new imaging modalities and techniques. This presentation gives an overview of the development of the work done throughout the world. Furthermore, it lays an idea into the scope of the future use of this technology for diagnosing different diseases. A comparative analysis has also been discussed with an emphasis to detect diseases, in general, and cancer, in particular.

Keywords: medical imaging, cancer detection, diagnosis, nano-imaging, nanotechnology

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1109 Levels of CTX1 in Premenopausal Osteoporotic Women Study Conducted in Khyberpuktoonkhwa Province, Pakistan

Authors: Mehwish Durrani, Rubina Nazli, Muhammad Abubakr, Muhammad Shafiq

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Objectives: To evaluate the high socio-economic status, urbanization, and decrease ambulation can lead to early osteoporosis in women reporting from Peshawar region. Study Design: Descriptive cross-sectional study was done. Sample size was 100 subjects, using 30% proportion of osteoporosis, 95% confidence level, and 9% margin of error under WHO software for sample size determination. Place and Duration of study: This study was carried out in the tertiary referral health care facilities of Peshawar viz PGMI Hayatabad Medical Complex, Peshawar, Khyber Pakhtunkhwa Province, Pakistan. Ethical approval for the study was taken from the Institutional Ethical Research board (IERD) at Post Graduate Medical Institute, Hayatabad Medical Complex, and Peshawar.The study was done in six months time period. Patients and Methods: Levels of CTX1 as a marker of bone degradation in radiographically assessed perimenopausal women was determined. These females were randomly selected and screened for osteoporosis. Hemoglobin in gm/dl, ESR by Westergren method as millimeter in 1 hour, Serum Ca mg/dl, Serum alkaline Phosphatase international units per liter radiographic grade of osteoporosis according to Singh index as 1-6 and CTX 1 level in pg/ml. Results: High levels of CTX1 was observed in perimenopausal osteoporotic women which were radiographically diagnosed as osteoporotic patients. The High socio-economic class also predispose to osteoporosis. Decrease ambulation another risk factor showed significant association with the increased levels of CTX1. Conclusion: The results of this study propose that minimum ambulation and high socioeconomic class both had significance association with the increase levels of serum CTX1, which in turn will lead to osteoporosis and to its complications.

Keywords: osteoporosis, CTX1, perimenopausal women, Hayatabad Medical Complex, Khyberpuktoonkhwa

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1108 Application of Computational Flow Dynamics (CFD) Analysis for Surge Inception and Propagation for Low Head Hydropower Projects

Authors: M. Mohsin Munir, Taimoor Ahmad, Javed Munir, Usman Rashid

Abstract:

Determination of maximum elevation of a flowing fluid due to sudden rejection of load in a hydropower facility is of great interest to hydraulic engineers to ensure safety of the hydraulic structures. Several mathematical models exist that employ one-dimensional modeling for the determination of surge but none of these perfectly simulate real-time circumstances. The paper envisages investigation of surge inception and propagation for a Low Head Hydropower project using Computational Fluid Dynamics (CFD) analysis on FLOW-3D software package. The fluid dynamic model utilizes its analysis for surge by employing Reynolds’ Averaged Navier-Stokes Equations (RANSE). The CFD model is designed for a case study at Taunsa hydropower Project in Pakistan. Various scenarios have run through the model keeping in view upstream boundary conditions. The prototype results were then compared with the results of physical model testing for the same scenarios. The results of the numerical model proved quite accurate coherence with the physical model testing and offers insight into phenomenon which are not apparent in physical model and shall be adopted in future for the similar low head projects limiting delays and cost incurred in the physical model testing.

Keywords: surge, FLOW-3D, numerical model, Taunsa, RANSE

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1107 Linking Business Owners’ Choice of Organizational Form to Appraisers’ Determination of Value: An Agency Theory Perspective

Authors: Majdi Anwar Quttainah, William Paczkowski, Ali Muhammad

Abstract:

Determining the value of a privately held firms confound those in academia as well as practitioners in the fields of appraisal, forensic accounting, and law. Divergent parties to the transfer look to apply the valuation technique to serve their own best interests. This paper seeks to explore how agency theory induces owners to choose the form of their businesses at inception and how this choice will affect the appraisers’ valuation of the firm at the transfer of ownership.

Keywords: organizational form, agency theory, value

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1106 Coping Strategies and Characterization of Vulnerability in the Perspective of Climate Change

Authors: Muhammad Umer Mehmood, Muhammad Luqman, Muhammad Yaseen, Imtiaz Hussain

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Climate change is an arduous fact, which could not be unheeded easily. It is a phenomenon which has brought a collection of challenges for the mankind. Scientists have found many of its negative impacts on the life of human being and the resources on which the life of humanity is dependent. There are many issues which are associated with the factor of prime importance in this study, 'climate change'. Whenever changes happen in nature, they strike the whole globe. Effects of these changes vary from region to region. Climate of every region of this globe is different from the other. Even within a state, country or the province has different climatic conditions. So it is mandatory that the response in that specific region and the coping strategy of this specific region should be according to the prevailing risk. In the present study, the objective was to assess the coping strategies and vulnerability of small landholders. So that a professional suggestion could be made to cope with the vulnerability factor of small farmers. The cross-sectional research design was used with the intervention of quantitative approach. The study was conducted in the Khanewal district, of Punjab, Pakistan. 120 small farmers were interviewed after randomized sampling from the population of respective area. All respondents were above the age of 15 years. A questionnaire was developed after keen observation of facts in the respective area. Content and face validity of the instrument was assessed with SPSS and experts in the field. Data were analyzed through SPSS using descriptive statistics. From the sample of 120, 81.67% of the respondents claimed that the environment is getting warmer and not fit for their present agricultural practices. 84.17% of the sample expressed serious concern that they are disturbed due to change in rainfall pattern and vulnerability towards the climatic effects. On the other hand, they expressed that they are not good at tackling the effects of climate change. Adaptation of coping strategies like change in cropping pattern, use of resistant varieties, varieties with minimum water requirement, intercropping and tree planting was low by more than half of the sample. From the sample 63.33% small farmers said that the coping strategies they adopt are not effective enough. The present study showed that subsistence farming, lack of marketing and overall infrastructure, lack of access to social security networks, limited access to agriculture extension services, inappropriate access to agrometeorological system, unawareness and access to scientific development and low crop yield are the prominent factors which are responsible for the vulnerability of small farmers. A comprehensive study should be conducted at national level so that a national policy could be formulated to cope with the dilemma in future with relevance to climate change. Mainstreaming and collaboration among the researchers and academicians could prove beneficiary in this regard the interest of national leaders’ does matter. Proper policies to avoid the vulnerability factors should be the top priority. The world is taking up this issue with full responsibility as should we, keeping in view the local situation.

Keywords: adaptation, coping strategies, climate change, Pakistan, small farmers, vulnerability

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1105 Establish a Company in Turkey for Foreigners

Authors: Mucahit Unal, Ibrahim Arslan

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The New Turkish Commercial Code (TCC) No. 6102 was published in the Official Gazette on February 14, 2011. As stated in the New Turkish Commercial Code No. 6102 and Law No. 6103 on Validity and Application of the Turkish Commercial Code, TCC came into effect on July 1, 2012. The basic purpose of the TCC is to form corporate governance coherent with the international standards; to provide transparency in company management; to adjust the Turkish Commercial Code rules with European Union legislations and to simplify establishing a company for foreigner investors to move investments to Turkish market. In this context according to TCC, joint stock companies and limited liability companies can establish with only one single shareholder; the one single shareholder can be foreigner; all board of director members can be foreigner, also all shareholders and board of director members can be non-resident foreigners. Additionally, TCC does not require physical participation to the general shareholders and board members meetings. TCC allows that the general shareholders and board members meetings can hold in an electronic form and resolution of these meetings may also be approved via electronic signatures. Through this amendment, foreign investors no longer have to deal with red tapes. This amendment also means the TCC prevents foreign companies from incurring unnecessary travel expenses. In accordance with all this amendments about TCC, to invest in Turkish market is easy, simple and transparent for foreigner investors and also investors can establish a company in Turkey, irrespective of nationality or place of residence. This article aims to analyze ‘Establish a Company in Turkey for Foreigners’ and inform investors about investing (especially establishing a company) in the Turkish market.

Keywords: establish a company, foreigner investors, invest in Turkish market, Turkish commercial code

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1104 A Kierkegaardian Reading of Iqbal's Poetry as a Communicative Act

Authors: Sevcan Ozturk

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The overall aim of this paper is to present a Kierkegaardian approach to Iqbal’s use of literature as a form of communication. Despite belonging to different historical, cultural, and religious backgrounds, the philosophical approaches of Soren Kierkegaard, ‘the father of existentialism,' and Muhammad Iqbal ‘the spiritual father of Pakistan’ present certain parallels. Both Kierkegaard and Iqbal take human existence as the starting point for their reflections, emphasise the subject of becoming genuine religious personalities, and develop a notion of the self. While doing these they both adopt parallel methods, employ literary techniques and poetical forms, and use their literary works as a form of communication. The problem is that Iqbal does not provide a clear account of his method as Kierkegaard does in his works. As a result, Iqbal’s literary approach appears to be a collection of contradictions. This is mainly because despite he writes most of his works in the poetical form, he condemns all kinds of art including poetry. Moreover, while attacking on Islamic mysticism, he, at the same time, uses classical literary forms, and a number of traditional mystical, poetic symbols. This paper will argue that the contradictions found in Iqbal’s approach are actually a significant part of Iqbal’s way of communicating his reader. It is the contention of this paper that with the help of the parallels between the literary and philosophical theories of Kierkegaard and Iqbal, the application of Kierkegaard’s method to Iqbal’s use of poetry as a communicative act will make it possible to dispel the seeming ambiguities in Iqbal’s literary approach. The application of Kierkegaard’s theory to Iqbal’s literary method will include an analysis of the main principles of Kierkegaard’s own literary technique of ‘indirect communication,' which is a crucial term of his existentialist philosophy. Second, the clash between what Iqbal’s says about art and poetry and what he does will be highlighted in the light of Kierkegaardian theory of indirect communication. It will be argued that Iqbal’s literary technique can be considered as a form of ‘indirect communication,' and that reading his technique in this way helps on dispelling the contradictions in his approach. It is hoped that this paper will cultivate a dialogue between those who work in the fields of comparative philosophy Kierkegaard studies, existentialism, contemporary Islamic thought, Iqbal studies, and literary criticism.

Keywords: comparative philosophy, existentialism, indirect communication, intercultural philosophy, literary communication, Muhammad Iqbal, Soren Kierkegaard

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1103 Efficacy of Different Plant Extracts against Brevicoryne brassicae and Their Effects on Pollinators

Authors: Hafiza Javaria Ashraf, Asim Abbasi, Muhammad Hussnain Babar, Muhammad Sufyan

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Brevicoryne brassicae (Aphid) is not only the major biotic constraint of rapeseed crop but also transmits 20 different viral pathogens that cause diseases in crucifers. Aphids cause major losses to rapeseed by stunting growth and yield, with real damage being contamination of harvested heads. The misuse of pesticides has led to tremendous economic losses and hazards to human health and environmental pollution. Thus, newer approaches for pest control are continuously being sought. The naturally occurring, biologically active plant-based products seem to have a prominent role in the development of future commercial pesticides not only for increased productivity but their eco-friendly nature. The present experiment was carried out in Research Area of Ayub Agriculture Research Institute, Faisalabad to check the efficacy of different botanicals against rapeseed aphid. The tested botanicals were, neem seed extract, neem leaf extract, dathora seed extract, kaner leaf extract and aak leaf extract. Insecticide, advantage 20 EC served as the positive control in the experiment. Data was recorded before and after 1, 3 and 7 days of treatment application. The results of the experiment revealed that neem seed extract exhibited maximum mortality (48.42%) followed by dathora (45.54%) and kaner leaf extract (40.29%) after 7 days of treatment application. However minimum mortality i.e. 26.64% was observed in case of aak leaf extract. Advantage encountered maximum mortality i.e. 86.14%. All treatments caused maximum mortality after 7 days of treatment application. In case of pollinators maximum population reduction was observed in case of insecticide (74.29%) while minimum reduction was observed in neem leaf extract (11.57%). Hence it was concluded that unlike insecticides, plant based products can be a better option for regulating pests and conserving beneficial insect fauna.

Keywords: Aphid, mortality, plant based, pollinators

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1102 Bean in Turkey: Characterization, Inter Gene Pool Hybridization Events, Breeding, Utilizations

Authors: Faheem Shahzad Baloch, Muhammad Azhar Nadeem, Muhammad Amjad Nawaz, Ephrem Habyarimana, Gonul Comertpay, Tolga Karakoy, Rustu Hatipoglu, Mehmet Zahit Yeken, Vahdettin Ciftci

Abstract:

Turkey is considered a bridge between Europe, Asia, and Africa and possibly played an important role in the distribution of many crops including common bean. Hundreds of common bean landraces can be found in Turkey, particularly in farmers’ fields, and they consistently contribute to the overall production. To investigate the existing genetic diversity and hybridization events between the Andean and Mesoamerican gene pools in the Turkish common bean, 188 common bean accessions (182 landraces and 6 modern cultivars as controls) were collected from 19 different Turkish geographic regions. These accessions were characterized using phenotypic data (growth habit and seed weight), geographic provenance, 12557 high-quality whole-genome DArTseq markers, and 3767 novel DArTseq loci were also identified. The clustering algorithms resolved the Turkish common bean landrace germplasm into the two recognized gene pools, the Mesoamerican and Andean gene pools. Hybridization events were observed in both gene pools (14.36% of the accessions) but mostly in the Mesoamerican (7.97% of the accessions), and was low relative to previous European studies. The lower level of hybridization witnessed the existence of Turkish common bean germplasm in its original form as compared to Europe. Mesoamerican gene pool reflected a higher level of diversity, while the Andean gene pool was predominant (56.91% of the accessions), but genetically less diverse and phenotypically more pure, reflecting farmers greater preference for the Andean gene pool. We also found some genetically distinct landraces and overall, a meaningful level of genetic variability which can be used by the scientific community in breeding efforts to develop superior common bean strains.

Keywords: bean germplasm, DArTseq markers, genotyping by sequencing, Turkey, whole genome diversity

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1101 Investigating the Steam Generation Potential of Lithium Bromide Based CuO Nanofluid under Simulated Solar Flux

Authors: Tamseela Habib, Muhammad Amjad, Muhammad Edokali, Masome Moeni, Olivia Pickup, Ali Hassanpour

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Nanofluid-assisted steam generation is rapidly attracting attention amongst the scientific community since it can be applied in a wide range of industrial processes. Because of its high absorption rate of solar energy, nanoparticle-based solar steam generation could be a major contributor to many applications, including water desalination, sterilization and power generation. Lithium bromide-based iron oxide nanofluids have been previously studied in steam generation, which showed promising results. However, the efficiency of the system could be improved if a more heat-conductive nanofluid system could be utilised. In the current paper, we report on an experimental investigation of the photothermal conversion properties of functionalised Copper oxide (CuO) nanoparticles used in Lithium Bromide salt solutions. CuO binary nanofluid was prepared by chemical functionalization with polyethyleneimine (PEI). Long-term stability evaluation of prepared binary nanofluid was done by a high-speed centrifuge analyser which showed a 0.06 Instability index suggesting low agglomeration and sedimentation tendencies. This stability is also supported by the measurements from dynamic light scattering (DLS), transmission electron microscope (TEM), and ultraviolet-visible (UV-Vis) spectrophotometer. The fluid rheology is also characterised, which suggests the system exhibits a Newtonian fluid behavior. The photothermal conversion efficiency of different concentrations of CuO was experimentally investigated under a solar simulator. Experimental results reveal that the binary nanofluid in this study can remarkably increase the solar energy trapping efficiency and evaporation rate as compared to conventional fluids due to localized solar energy harvesting by the surface of the nanofluid. It was found that 0.1wt% CuO NP is the optimum nanofluid concentration for enhanced sensible and latent heat efficiencies.

Keywords: nanofluids, vapor absorption refrigeration system, steam generation, high salinity

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1100 Bimetallic MOFs Based Membrane for the Removal of Heavy Metal Ions from the Industrial Wastewater

Authors: Muhammad Umar Mushtaq, Muhammad Bilal Khan Niazi, Nouman Ahmad, Dooa Arif

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Apart from organic dyes, heavy metals such as Pb, Ni, Cr, and Cu are present in textile effluent and pose a threat to humans and the environment. Many studies on removing heavy metallic ions from textile wastewater have been conducted in recent decades using metal-organic frameworks (MOFs). In this study new polyether sulfone ultrafiltration membrane, modified with Cu/Co and Cu/Zn-based bimetal-organic frameworks (MOFs), was produced. Phase inversion was used to produce the membrane, and atomic force microscopy (AFM), scanning electron microscopy (SEM) were used to characterize it. The bimetallic MOFs-based membrane structure is complex and can be comprehended using characterization techniques. The bimetallic MOF-based filtration membranes are designed to selectively adsorb specific contaminants while allowing the passage of water molecules, improving the ultrafiltration efficiency. MOFs' adsorption capacity and selectivity are enhanced by functionalizing them with particular chemical groups or incorporating them into composite membranes with other materials, such as polymers. The morphology and performance of the bimetallic MOF-based membrane were investigated regarding pure water flux and metal ion rejection. The advantages of developed bimetallic MOFs based membranes for wastewater treatment include enhanced adsorption capacity because of the presence of two metals in their structure, which provides additional binding sites for contaminants, leading to a higher adsorption capacity and more efficient removal of pollutants from wastewater. Based on the experimental findings, bimetallic MOF-based membranes are more capable of rejecting metal ions from industrial wastewater than conventional membranes that have already been developed. Furthermore, the difficulties associated with operational parameters, including pressure gradients and velocity profiles, are simulated using Ansys Fluent software. The simulation results obtained for the operating parameters are in complete agreement with the experimental results.

Keywords: bimetallic MOFs, heavy metal ions, industrial wastewater treatment, ultrafiltration.

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1099 Magnetic Survey for the Delineation of Concrete Pillars in Geotechnical Investigation for Site Characterization

Authors: Nuraddeen Usman, Khiruddin Abdullah, Mohd Nawawi, Amin Khalil Ismail

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A magnetic survey is carried out in order to locate the remains of construction items, specifically concrete pillars. The conventional Euler deconvolution technique can perform the task but it requires the use of fixed structural index (SI) and the construction items are made of materials with different shapes which require different SI (unknown). A Euler deconvolution technique that estimate background, horizontal coordinate (xo and yo), depth and structural index (SI) simultaneously is prepared and used for this task. The synthetic model study carried indicated the new methodology can give a good estimate of location and does not depend on magnetic latitude. For field data, both the total magnetic field and gradiometer reading had been collected simultaneously. The computed vertical derivatives and gradiometer readings are compared and they have shown good correlation signifying the effectiveness of the method. The filtering is carried out using automated procedure, analytic signal and other traditional techniques. The clustered depth solutions coincided with the high amplitude/values of analytic signal and these are the possible target positions of the concrete pillars being sought. The targets under investigation are interpreted to be located at the depth between 2.8 to 9.4 meters. More follow up survey is recommended as this mark the preliminary stage of the work.

Keywords: concrete pillar, magnetic survey, geotechnical investigation, Euler Deconvolution

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1098 Recovery and Identification of Phenolic Acids in Honey Samples from Different Floral Sources of Pakistan Having Antimicrobial Activity

Authors: Samiyah Tasleem, Muhammad Abdul Haq, Syed Baqir Shyum Naqvi, Muhammad Abid Husnain, Sajjad Haider Naqvi

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The objective of the present study was: a) to investigate the antimicrobial activity of honey samples of different floral sources of Pakistan, b) to recover the phenolic acids in them as a possible contributing factor of antimicrobial activity. Six honey samples from different floral sources, namely: Trachysperm copticum, Acacia species, Helianthus annuus, Carissa opaca, Zizyphus and Magnifera indica were used. The antimicrobial activity was investigated by the disc diffusion method against eight freshly isolated clinical isolates (Staphylococci aureus, Staphylococci epidermidis, Streptococcus faecalis, Pseudomonas aeruginosa, Klebsiella pneumonia, Escherichia coli, Proteus vulgaris and Candida albicans). Antimicrobial activity of honey was compared with five commercial antibiotics, namely: doxycycline (DO-30ug/mL), oxytetracycline (OT-30ug/mL), clarithromycin (CLR–15ug/mL), moxifloxacin (MXF-5ug/mL) and nystatin (NT – 100 UT). The fractions responsible for antimicrobial activity were extracted using ethyl acetate. Solid phase extraction (SPE) was used to recover the phenolic acids of honey samples. Identification was carried out via High-Performance Liquid Chromatography (HPLC). The results indicated that antimicrobial activity was present in all honey samples and found comparable to the antibiotics used in the study. In the microbiological assay, the ethyl acetate honey extract was found to exhibit a very promising antimicrobial activity against all the microorganisms tested, indicating the existence of phenolic compounds. Six phenolic acids, namely: gallic, caffeic, ferulic, vanillic, benzoic and cinnamic acids were identified besides some unknown substance by HPLC. In conclusion, Pakistani honey samples showed a broad spectrum antibacterial and promising antifungal activity. Identification of six different phenolic acids showed that Pakistani honey samples are rich sources of phenolic compounds that could be the contributing factor of antimicrobial activity.

Keywords: Pakistani honey, antimicrobial activity, Phenolic acids eg.gallic, caffeic, ferulic, vanillic, benzoic and cinnamic acids

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1097 An Empirical Study of Shariah Legitimacy of Islamic Banking Operations in Pakistan

Authors: Muhammad Khaleequzzaman, Muhammad Mansoori, Abdul Rashid

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The legitimacy of Islamic banking refers to the compliance with the precepts of Shariah (Islamic law) of the pronouncements and their implementation, requisites of various contracts, as well as, observance of the welfare objectives. Therefore, the Islamic banks are supposed to follow the Islamic values focused to bring benefit to the society alongside the commercial motive. These distinguishing features establish identity of the Islamic banks separate from their conventional counterparts and require pursuing normative values of Islamic injunctions instead of profit maximization merely through commercial motive. Given this, the efficiency of the Islamic banks should be evaluated against the value judgements prescribed by the Islamic economic philosophy and their role in establishing the just economy. Nevertheless, the empirical evidence on such value-oriented role of Islamic banking is limited that is filled by this research. The primary focus of the research is two folds; developing a theoretical framework that affords a holistic approach of Shariah legitimacy of Islamic banking practices, including welfare pursuits in addition to the usual compliance mechanism, to help evaluating legitimacy of Islamic banking practices in Pakistan. Therefore, the research has been commissioned by developing the constructs of Shariah legitimacy through extensive review of the relevant literature. At the same time, the empirical analysis based on the opinion of 836 customers of Islamic and conventional banks in all the four provinces and the capital city of Pakistan has produced important conclusions regarding their perception about legitimacy of the Islamic banking practices. The results have helped to know as to how the legitimacy through Shariah perspective is viewed by them. The data analysis using various statistical techniques has yielded results consistent with the objectives of the study. The key findings of the theoretical framework conclude that the value judgements have been grossly ignored by the Islamic banks. The empirical research achieves that about half of the customers perceived Islamic banking as Shariah legitimate. On overall basis, the other half viewed contrary to this or preferred to remain indifferent. There is a need that Islamic banks should look into the desired goals of Shariah legitimacy in both contexts; the value judgement and the perception of the customers.

Keywords: Islamic banking, Shariah legitimacy, Maqasid al Shariah (higher purposes of the lawgiver), value judgment, distributive justice

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1096 Corporate Governance, Performance, and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria

Authors: Jamila Garba Audu, Shehu Usman Hassan

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The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.

Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance

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