The Challenges of Providing Quality Financial Reporting in a Fraudulent and Corrupt Environment 

AYODEJI LASUNKANMI ADENIYI

Yaba College of Technology 

Department of Accountancy. Yaba-Lagos, Nigeria.

E-mail: aayoadeniyi@gmail.com

Abstract

The study investigates the challenges of providing quality financial reporting in a fraudulent and corrupt environment through assessment of integrity and credibility of the financial statements as well as disclosure of accounting information. Presence of fraud and its effects on the performance of business organizations are equally appraised. The paper explores challenges of providing quality financial reporting in Nigeria from the perspective of company accountants using structured questionnaire. The sample was randomly drawn from the population of 68 company accountants from bank, insurance, manufacturing and construction industries in Lagos, the analysis of variance (ANOVA) statistical method at 95% confidence level was employed to analyze the data collected. The study indicates that disclosure of accounting information does not preclude existence of fraud from the financial statements. Whereas fraud adversely affects the quality of financial reporting, and consequently makes prospective stakeholders not to accept or buy shares of the reporting company.   However, the integrity and credibility of the financial statements preparers enhance on the quality of financial reporting. Thus, it is recommended that in addition to making adequate disclosures of accounting information, integrity and credibility of the financial statements preparers must be insisted upon in order to have a quality financial reporting so as to prevent financial bankruptcy in an average company in Nigeria.


Overcoming the Challenges of Residential Property Development in the Developing State Capitals of Nigeria – A Case Study of Damaturu, Yobe State.


OLATUNDE, B. ZAKARIYYAH AND BUSARI, M. ADEYEMI

Department of Estate Management, Federal Polytechnic, Damaturu, Yobe State

E-mail : zakariyyah1422@yahoo.com   

ABSTRACT

Revenue from property rating and other taxes goes a long way in aiding our developing states and national transformation, but the challenges of residential property/housing development demands attention. This study gives an overview of the challenges of residential property development in the developing state capitals of Nigeria, taking Damaturu, Yobe State as a case study. A stratified random sampling was carried out through structured questionnaires administered on private developers, estate surveyors and valuers, officials of State Ministry of Land and Survey and Ministry of Housing. The problems encountered include: high interest rate, short repayment period, bureaucracy in land acquisition, inadequate skilled labour and professionals and high cost of building materials. It is recommended that the existing laws should be modified to ease access to land, government should provide adequate roads and transportation system that checks cost of building materials, the government should encourage commercial activities and financial environments that ease access to property development fund through revitalization of National Housing Fund, Federal Mortgage Bank, and interest-free financing for real estate development. Finally, security of life and property encourages inflow of skilled labour, investment and development.


Deficit in Housing Stock in Nigeria – Way Forward

NWABUNA, NWOKEDI P. AND EMEKA OKORIE

Department of Architectural Technology

Akanu Ibiam Federal Polytechnic, Unwana– Afikpo Ebonyi State

E-mail: patrickdeclan99@gmail.com, emekaokorie2@yahoo.com

ABSTRACT

This paper aims at examining the possible ways through which Governments at all levels, corporate organizations and individuals can provide the much needed houses so as to bring the housing stock deficit to that level or position to impact positively on the welfare and productivity of the Nigerian people. The population of Nigeria keeps growing at an alarming growth rate per annum; in like manner the need for affordable houses keeps growing. In other words, population growth and housing needs go hand in hand. After food comes shelter in the order of the primary needs of man. It is in the interest of the governments, corporate organizations and individuals to apply concerted efforts to meet this growing demand for shelter; for not doing so will eventually create an emergency situation in the demand for houses to live in. The effect of this emergency can impact negatively on the productivity of the populace and again affect the gross domestic product of the nation. The efforts of governments towards bridging the deficit were analysed and the paper found that certain factors are still militating against these efforts. These factors are in the realm of what governments, corporate organizations or even individuals ought to have done or should be doing to see that the deficit in housing stock is reduced. It identifies some of these factors and at the end made recommendations towards bridging the deficit in Housing stock in Nigeria.


Table of Contents

Hypoglycaemic, Hypolipidaemic and Possible Toxicity of the Methanolic Fruit

Pulp Extract of Hyphane thebaica (L) Mart in Alloxan-induced Diabetic Rats

Shehu, B.B., Gidado, A. and Buratai L.B.                                                                                  1 – 10

Antimicrobial Properties of Crude Ethanolic Extract of Ficus exasperata Root

Abraham-O, J., Odiba, P.A., Okpanachi, E., Miachi, O.E. and Ocheja, F.B.                               11 – 20

Cancer Screening by Computed Tomography Scanning in Sub-Saharan

Africa: A Ghanaian Perspective.

Edmund K. B., Eric K. O., Jerry Coleman, William K. A. and Klenam D. T.                               21 – 34

Primary Health Care in Nigeria: From Conceptualization to Implementation

Aigbiremolen, A.O., Alenoghena, I., Eboreime, E., and Abejegah, C.                                        35 – 43

Human Identification: Assessment of Interrelationships between Sex,

Handedness and Dermatoglyphics

Philip, O. O., Joshua, O. O., Abimbola, O. O., and John A. O.                                                   44 – 54

Antibiotic Usage in an Urban Population in Nigeria

Oronsaye F.E. and Oviasogie F.E.                                                                                             55 – 59

Effects of Use of Advance Organizers on Students’ Performance and

Retention of the Concepts of Electromagnetism

Okey, I. F. and Avwiri, E.                                                                                                          60 – 75

Prevalence of Obesity and Physical Inactivity among Biomedical College

Students in a Nigerian University

Akinremi Ayodele, Sanya Arinola, and Makinde James                                                           76 – 86

The Relationship between zinc and copper in children with malaria

Caroline A. Okoli and Mariam Solomon                                                                                 87 – 100

Knowledge, Attitude and Practice of Family Planning Services Utilization among Women aged 15-49 in Bauchi Local Government Area of Bauchi State, Nigeria

Umar Ibrahim, and Maryam Mohammed                                                                               101 – 111

In vitro assessment of the acaricidal properties of aqueous extract of Cassia

sieberiana DC (Caesalpiniaceae) stem bark on Boophilus (Curticei 1891) larvae

Biu, A. A., Abdulkadir, M.A., Luka, J. Konto, M. and Hamza, J.                                                             112 – 121

Incidence of Gastrointestinal Protozoans causing Diarrhoea amongst

Out-patients attending Yobe State Specialist Hospital Damaturu

Biu A.A., Yakaka W., Mustapha F.B., Zango M.K., Lawan F.A. and  Ali, A. H.                           122- 127


Incidence of Gastrointestinal Protozoans causing Diarrhoea amongst Out-patients attending Yobe State Specialist Hospital Damaturu

1Biu A.A., 2Yakaka W., 3Mustapha F.B., 1Zango M.K., 1Lawan F.A. and 1Ali, A. H.

 1Department of Veterinary Microbiology and Parasitology, Faculty of Veterinary Medicine, University of Maiduguri, Nigeria

2 Department of Veterinary Medicine, Faculty of Veterinary Medicine, University of Maiduguri, Nigeria

3 Department of Veterinary Public Health and Preventive Medicine, Faculty of Veterinary Medicine, University of Maiduguri

E-mail Addressbiuvet@yahoo.com

ABSTRACT

Gastrointestinal parasitism is extremely common with approximately 70% prevalence worldwide associated with diarrhea. This study was conducted on the incidence of gastrointestinal protozoal parasites responsible for diarrhea amongst out-patients of Yobe State Specialist Hospital Damaturu, Nigeria. The formol-ether concentration technique was used for stool evaluation. Out of the 250 randomly sampled stools examined an overall incidence of 134 (53.6%) were obtained, and the protozoans identified were Entamoeba coli 60(44.8%), Entamoeba histolytica 55(41.1%) and Giardia lamblia 19(41.2%) (p<0.05). Sex-wise, male out-patients were more infected 74(55.2%) than female 60(44.8%)(p<0.05), while age-wise the younger age bracket of 6-18 years had a 72 (53.7%) mean incidence, higher than age bracket of > 18 -60 years with 62 (46.3%)(p<0.05). The microscopic appearance of the protozoan in this study was also recorded. Inference from these findings was that age and sex are competent risk factors in this study area.


In vitro assessment of the acaricidal properties of aqueous extract of Cassia sieberiana DC (Caesalpiniaceae) stem bark on Boophilus (Curticei 1891) larvae

1Biu, A. A., 2Abdulkadir, M.A., 3Luka, J. 4Konto, M. and 5Hamza, J.

1,3,4 Department of Veterinary Microbiology & Parasitology, Faculty of Veterinary Medicine University of Maiduguri, Maiduguri Nigeria

2&5Department of Biological Sciences University of Maiduguri, Maiduguri Nigeria

E-mail Address:  joshuadiriki@yahoo.com

ABSTRACT

This study was conducted to evaluate the ‘acaricidal effect’ of aqueous extractof Cassia sieberiana stem bark on the larvae of Boophilus ticks, using the In vitro immersion method (IIM). Freshly hatched larvae were divided into 4 replicates of 20 each and exposed to five graded concentrations of the aqueous extract (5, 10, 15, 20 and 25%) for 1 hour and mortality rates recorded post inoculation for each concentration. The mean ± standard deviation (range) larval mortality varied between 4.25±4.1 (2-12) (at 5%) and 11.63±5.3 (6-19) (at 25%) compared with distilled water 1.88±1.3 (0-4) and untreated (normal controls) 0.0±0.0 (p < 0.05). Mean mortality rates also ranged between 31.3% (at 5% concentration) to 58.1% (at 25%) compared with 9.4% for distilled water and 0.0% for untreated control (p < 0.05).This study has observed a positive correlation between graded concentrations of aqueous extract of Cassia sieberiana stem bark and duration of larval immersion In vitro.


Knowledge, Attitude and Practice of Family Planning Services Utilization among Women aged 15-49 in Bauchi Local Government Area of Bauchi State, Nigeria

1Umar Ibrahim, and 2Maryam Mohammed

1Nursing Department, Health and Human Services Secretariat, Federal Capital Territory Administration, FCDA Secretariat, 11 Kapital Road, Area 11, Garki, Abuja-FCTA, Nigeria.

2Bauchi State MDGs Project Support Unit, No 35 Yaya Abubakar Link, GRA Bauchi

Email: Umarsap@yahoo.com; kyallu77@gmail.com

ABSTRACT

This study was carried out to ascertain Knowledge, Attitude and Practice of Family Planning Services Utilization among Women aged 15-49 in Bauchi Local Government Area of Bauchi State, Nigeria. Survey research design was adopted for this study through application of semi structured questionnaire to women of reproductive age 15 to 49 years in Bauchi Local Government area of Bauchi state. A sample of 240 respondents 60 from each of the four wards were randomly selected through a multi-stage sampling technique. Data analysis was done using frequency distribution tables, simple percentages and Chi-square test. Level of significance was set at P-values ≤0.05 for all inferential analysis. The SPSS Version 12.0 statistical package was used for data entry and analysis. The study revealed that high level of knowledge of contraceptives did not translate to high contraceptive usage. Finally, the study revealed associations between age and current use of family planning and also religion and current use of contraceptive. The study concluded that age and religion are among the factors that should be taken into consideration while designing an intervention programme on family planning usage in the study area.

 


The Relationship between zinc and copper in children with malaria

1Caroline A. Okoli and 2Mariam Solomon

1Research Laboratory Unit, Department of Paediatrics University of Jos, Jos, Nigeria

2Department of Biochemistry, University of Jos, Jos, Nigeria

Email: caroalph@yahoo.com, danladis2003@yahoo.com

ABSTRACT

BACKGROUND

Zinc (Zn) and copper (Cu) are among the most important trace elements that are required for proper growth and health.

OBJECTIVE

To determine the effect Zn and Cu have on each other in children with malaria in order to deduce whether the serum levels of zinc and copper could play a role in the pathogenesis of malaria.

HYPOTHESIS

There will be a significant negative relationship between zinc and copper in children with malaria.

METHOD

The blood samples of 600 children aged zero to18years from various hospitals in Jos were analyzed for; malaria parasite (MP) using Giemsa staining technique and zinc and copper using colorimetric method.

RESULT

There was a non-significant positive relationship between zinc and copper in children with malaria (p=0.607). The strength of the relationship was beta=0.030. There was a significant negative relationship between zinc and copper in the control children (p=0.003). The strength of the relationship was beta =-0.159. Using the beta function of the model to compare the strength of the effect of the micronutrients on each other, it was discovered that zinc and copper have a stronger effect in the control subjects (beta=-0.159) than in the parasitaemic children (beta=0.030). There was a significant positive relationship between parasite density and serum zinc and copper levels (p=0.000).


Prevalence of Obesity and Physical Inactivity among Biomedical College Students in a Nigerian University

Akinremi Ayodele, Sanya Arinola, and Makinde James

Physiotherapy Department, College of Medicine, University of Ibadan, Nigeria

Email: ogooluwa2@yahoo.com

ABSTRACT

Problem Statement: College years expose young adults to unhealthy lifestyle changes. With the rising global disease burden associated with physical inactivity and obesity, there is a need to investigate health-related behaviours in college students. The aims of this study was to evaluate the prevalence of physical inactivity and obesity among first and final year college students in selected healthcare professions; and to compare the prevalence between the two classes.

Approach: A descriptive study involving 182 participants (86 males and 96 females) between the ages of 16 and 31 years was carried out. Physical activity level was assessed using the self-administered International Physical Activity Questionnaire (IPAC- long format); while obesity was evaluated using the World Health Organization obesity classification.  

Results: The prevalence of physical inactivity in the study population was high (49.5%): 44% and 55% among first and final year students respectively. Prevalence of obesity among study population was nil, but 27 participants (14.9 %) were overweight; out of which 23 (89% of the overweight population) were first year students and 8 (30% of the overweight students) were physically inactive. Comparison between the two levels of study showed no significant difference in the prevalence of physical inactivity; but the first year students had a significantly higher proportion of overweight students than the final year students.

Conclusion and Recommendation: A high prevalence of physical inactivity was observed in this study which suggests that a high percentage of students in this study had less physical activity than recommended by health authorities. Hence, efforts should be made to reinforce physical activity among this population.


Effects of Use of Advance Organizers on Students’ Performance and Retention of the Concepts of Electromagnetism

 Okey, I. F. and Avwiri, E.

Department of Curriculum Studies and Educational Technology,

University of Port Harcourt, Port Harcourt, Rivers State.

E-mail: Franokey2000@yahoo.com , eseroghene.avwiri@uniport.edu.ng  

ABSTRACT

The study investigated the effects of Pictorial, written and verbal advance organizers on student’s performance and retention of the concepts of electromagnetism. A total of 200 students comprising of 108 females and 92 males of Senior Secondary School two (SS2) physics students were involved in the study. The study adopted a pretest-post test control design. From the findings it was observed that the Pictorial Advance Organizers (PAO) is most facilitating in enhancing the performance and Retention of concepts in electromagnetism. No significant difference existed between the mathematical abilities of students taught using the advance organizers and those taught without advance organizers in their performances on the concepts of electromagnetism. Based on the conclusion of this study it is recommended that teachers should be encouraged to make use of Pictorial Advance Organizer (PAO) in teaching the concepts of electromagnetism, irrespective of student’s mathematical ability, in order to improve on their performance and retention of electromagnetism.  


Recent Comments

    Categories