IMPLICATIONS OF TREASURY SINGLE ACCOUNT (TSA) ON HUMAN RESOURCE MANAGEMENT AMONGTS COMMERCIAL BANKS IN BIDA METROPOLIS, NIGER STATE, NIGERIA

Ibrahim Abubakar Mikugi, Musa Ibrahim & Suleiman Mustapha

Department of Business Administration and Management

The Federal Polytechnic, Bida, Niger State

Email: tatafoundation@hotmail.com

ABSTRACT

Nigeria government has found it difficult to know what constitute her revenue receipt and expenditure; this was due to numerous accounts operated by government Ministries, Departments and Agencies with commercial banks without proper linkages with the Central Bank of Nigeria. This paper examines the implications of Treasury Single Account (TSA) on Human Resource Management amongst commercial banks in Bida Metropolis, Niger State. The objective of the research paper was to find out whether treasury single account policy can lead to reduction in workforce and as well deposit mobilization amongst commercial Banks in Bida Metropolis. The methodology used was a structured statements using Likert Scale Rating Method. Questionnaire was administered to sixty seven (67) staff of eight Banks in Bida. However, fifty four (54) questionnaires were returned. Analysis was done using Statistical Package for Social Science (SPSS). Findings revealed that introduction of treasury single account will affect deposit mobilization in commercial banks. The paper concludes that the single treasury policy is aimed at effective control of government funds thereby facilitating smooth financial implementation. Recommendations were given which includes the need for Staff in Banks to be more committed and dedicated to their work in order to prevent possible consideration for lay-off. Strict measures should be taken to monitor and control the implementation of treasury single account as findings revealed that the introduction of treasury single account is not capable of wiping out corruption in the financial system.

Keywords: Human Resource Management, Single Treasury Account, Commercial Banks


FRAUD PREVENTION IN ENTERPRISE RISK MANAGEMENT OF CORPORATE ORGANIZATIONS IN NIGERIA

Nwadighoha Chinedum Ephraim

Department of Accounting,

Michael Okpara University of Agriculture Umudike, Abia State Nigeria

Email: chinedumnwadighoha@yahoo.com

ABSTRACT

In the absence of workable internal control measures, the tendency of fraud prevention, detection and corrective measures become an inevitable process in any organization. Consequently, the study investigated fraud detection and enterprises risk management of corporate organizations in Nigeria. A population and sample size of one hundred and nine (109) corporate organizations in Nigeria were chosen for the study. Ordinary Least Square Regression analysis was used to test the hypotheses and the findings revealed that weak internal control measures would make it difficult for indices of fraud to be prevented and the cost of its investigation, detection and corrective measures may not be justified as it would not be commensurate with the amount lost and the image of the organizations being put in a bad light. It was therefore, recommended that control and workable internal control measures if put in place, would forestall the employees and the management from committing fraud and the prosecution and litigation cost will be greatly minimized or completely eliminated from the financial statements of such corporate originations in Nigeria. 

Keywords: Fraud Prevention, Detection, Corrective Control, and Enterprise Risk Management


Tony Ikechukwu Nwanji1, Kerry E. Howell2, Esther Monisola Alao3, Adedoyin Isola Lawal4, Sainey Faye5

1&4Department of Accounting and Finance, Landmark University, Nigeria,

2Plymouth Business School, Plymouth University, UK

3Department of Business Studies, Landmark University, Nigeria

5Department of Accounting and Finance, Buckinghamshire New University Buckingham, UK

Email: nwanji.tony@lmu.edu.ng, kerry.e.howell@plymouth.ac.uk, alao.monisola@lmu.edu.ng, lawal.adedoyin@lmu.edu.ng, sainey.faye@bucks.ac.uk

ABSTRACT

The study investigates the rationales for human action to determine whether individual members of corporate boards act in ethically and truthfully. It involves some difficulties regarding interpretations of ethics and what it means to tell the truth and act ethically. This paper initially provides a discussion regarding theoretical notions of truth and ethical positions about issues raised regarding expedient lying and impacts on communication. Second, it overviews matters relating to corporate governance and identifies methodological approaches to be used in the analysis. Finally, the precise questions to be investigated and methods of data collection are posted. In this context, problems the study may encounter are outlined and workable solutions identified. In short, the research deals with the area of study (corporate governance) about telling the truth, ethical perspectives and institutional decision-making. The study draws together distinct philosophical perspectives that are usually used in isolation. Moreover, provide only one aspect of understanding and enable validity or reliability; the study provided greater insight into the rationale for human action in the context of telling the truth and acting ethically.

KeywordsCorporate Governance, Business Ethics, Telling the Truth, Corporate Social   Responsibility, Shareholders and Stakeholders 


Table of Contents

Antimicrobial Properties of Essential Oils from Some Medicinal Plants

D. Kubmarawa, M. Runde & M. H. Shagal                                                                               1-16

Statistical Analysis on the Occurrence of Malaria, Typhoid Fever and Diabetes, from 2009-2014: A Case Study of Kogi State Specialist Hospital Lokoja, Kogi State, Nigeria

Hassana Oseiwu Ali & Olorunfemi Modupe Peace                                                                 17-29

Quality Analysis for Heavy Metals, Nitrate and Ammonia in River Gashua Yobe State

Yusuf.  I1, Gambo. N2, Sule G.Tabita3, & Ibrahim B. Binta4.                                                      30-39

Prevalence of Tuberculosis Among Hiv/Aids Seropositive Individuals Attending

 Federal    Medical Centers of Imo And Abia States, Nigeria

Nworuh Ob, Osuji Sa, Nwoke Ea & Ibe S.N.                                                                            40-55

Evaluating the Use of Double Skin Facade Systems for Sustainable Development

Bilyaminu Tijjani Musa & Halil Z.Alibaba                                                                              56-72


EVALUATING THE USE OF DOUBLE SKIN FACADE SYSTEMS FOR SUSTAINABLE DEVELOPMENT

Bilyaminu Tijjani Musa & Halil Z.Alibaba*

Department of Architecture,

Eastern Mediterranean University, Gazimagusa, Turkey.

Email: halil.alibaba@gmail.com

ABSTRACT

Double skin facade systems and its categories illustrates narrow fully sealed assemblies of systems which includes operable external louvers or shading devices. They all possess an inner and outer layer or glazed skin. For a period of time now the use of DSF have increased due to their relevant usage and profit with respect to their possession of increased energy efficiency and day lighting improvement. The paper will focus on the evaluation of double skin façade system for sustainable development in different climatic zones. An overview of the DSF literature illustrating the different types of double skin façade was carried, case studies  of different DSF types was carried in different buildings in different locations namely;Eurotheum Frankfurt Germany, Seattle America and  the Aurora Place, Sydney Australia. Then analysis from the finding and discussions yield out the possible recommendations derived from the basic benefits and advantages of the DSF which includes;reduce heating demand,Providing Views,Control solar gain,thermal,insulation ,enhanced security,allowing natural ventilation, Serves as pollution barrier,reduced artificial lightening m-Increased building life span,Improve occupants comfort,future proofing,providing emergency egress,acoustic protection etc.Then its disadvantages mainly is the initial cost of construction and space consumption.Therefore possible recommendation entailing the proper studying of different climatic zones in which the preferred DSF will be used was suggested so as to enhance further research and the technological advancement of the use of the DSFwhich was the concluding  view point.


PREVALENCE OF TUBERCULOSIS AMONG HIV/AIDS SEROPOSITIVE INDIVIDUALS ATTENDING FEDERAL MEDICAL CENTERS OF IMO AND ABIA STATES, NIGERIA

           Nworuh OB, Osuji SA, Nwoke EA & Ibe S.N.

                       Department of Public Health,

Federal University of Technology Owerri, Imo State, Nigeria.

                              ABSTRACT

There is varied information concerning the prevalence of Tuberculosis (TB) among Human Immune Virus (HIV) -infected patients in the Nigerian Population. In this study, we investigated the prevalence of TB among 246 HIV/AIDS sero-positive individuals aged 20 to 60 years who are receiving care in the Federal Medical Centers of Imo and Abia States. The study is a Cross-Sectional design. The participants were 118 males (48%) and 128 females (52%). Information obtained from the hospital records showed the HIV/AIDS status of the individuals. Questionnaires were used with the informed consent of subjects to obtain responses from the subjects. Six research questions guided the study. Data from questionnaires were collated and analyzed using SPSS Version 20. Of the 246 HIV/AIDS seropositive patients, 59 (24%) were positive for HIV/AIDS and TB co-infection. The prevalence of TB and HIV/AIDS co-infection was higher in males 45 (18.3%) compared to females 14 (5.7%) (X2 = 24.912, p = 0.00), and among secondary school level of educated subjects 20 (8.1%) than any other level of education (X2 = 25. 785,P = 0.000).The Co-infection values among participants vary among the various age groups, but they are not significant (31-40 years (8.13%), 51-60 (5.7%), 41- 50 (4.5%), (X2 = 14.267, P = 0.006). Age, Gender and Level of education were significant (P< 0.001). Marital status and occupation did not show any significant value on the prevalence of TB and HIV/AIDS co-infection (X2 = 8.857, p = 0186 and X2 = 5.959, P = 0.114). Generally, this study showed a high prevalence of TB among HIV/AIDS seropositive individuals. Adequate effort should therefore be made to reduce TB among people living with HIV through TB preventive therapy and by universal access to antiretroviral therapy. Knowledge is said to translate to power; health education should be given particularly to HIV infected persons with emphasis on how to stay safe from TB infection. Screening for TB the same time the HIV screening is carried out, will help to identify early infection of TB as well as help for early treatment. Since age, gender and education are significant in the co-infection prevalence of HIV and TB; planned intervention programmes could be focused on persons within this group. 


EVALUATING THE USE OF DOUBLE SKIN FACADE SYSTEMS FOR SUSTAINABLE DEVELOPMENT

Bilyaminu Tijjani Musa & Halil Z.Alibaba*

Department of Architecture,

Eastern Mediterranean University, Gazimagusa, Turkey.

Email: halil.alibaba@gmail.com

ABSTRACT

Double skin facade systems and its categories illustrates narrow fully sealed assemblies of systems which includes operable external louvers or shading devices. They all possess an inner and outer layer or glazed skin. For a period of time now the use of DSF have increased due to their relevant usage and profit with respect to their possession of increased energy efficiency and day lighting improvement. The paper will focus on the evaluation of double skin façade system for sustainable development in different climatic zones. An overview of the DSF literature illustrating the different types of double skin façade was carried, case studies  of different DSF types was carried in different buildings in different locations namely;Eurotheum Frankfurt Germany, Seattle America and  the Aurora Place, Sydney Australia. Then analysis from the finding and discussions yield out the possible recommendations derived from the basic benefits and advantages of the DSF which includes;reduce heating demand,Providing Views,Control solar gain,thermal,insulation ,enhanced security,allowing natural ventilation, Serves as pollution barrier,reduced artificial lightening m-Increased building life span,Improve occupants comfort,future proofing,providing emergency egress,acoustic protection etc.Then its disadvantages mainly is the initial cost of construction and space consumption.Therefore possible recommendation entailing the proper studying of different climatic zones in which the preferred DSF will be used was suggested so as to enhance further research and the technological advancement of the use of the DSFwhich was the concluding  view point.


QUALITY ANALYSIS FOR HEAVY METALS, NITRATE AND AMMONIA IN RIVER GASHUA YOBE STATE

Yusuf.  I1, Gambo. N2, Sule G.Tabita3, & Ibrahim B. Binta4.

1&2Department of Chemistry Umar Suleiman College of Education Gashua.

    3&4Preliminary Department Umar Suleiman College of Education Gashua.

Emails: ibrazuby@yahoo.com, ibratimah74@gmail.com.

ABSTRACT

This study was carried out with river water of Gashu’a, water and aqueous sediment samples were collected from different points of the river and analyzed for heavy metals. A total of 16 water and 8 aqueous sediments samples were collected from 4 different locations Abattoir, bridge, behind prison and zango (Takari). All the samples were analyzed for heavy metals, such as  Cu, Cd, Pb and Fe etc. using standard procedures, while nitrate and the ammonia where tested by Palin test method. The results obtained were compared with international standards. All the samples results obtained were within the recommended limits set by WHO (2010), as well as New Zealand (1000 μg/L) and US EPA (100 μg/L) maximum acceptable limits. The results of the present study have shown that river Gashua is free from heavy metals contamination. This study, therefore, recommends the government and other responsible authorities to take appropriate measures to ensure that the water is not polluted in future.


STATISTICAL ANALYSIS ON THE OCCURRENCE OF MALARIA, TYPHOID FEVER AND DIABETES, FROM 2009-2014:

A CASE STUDY OF KOGI STATE SPECIALIST HOSPITAL LOKOJA, KOGI STATE, NIGERIA

Hassana Oseiwu Ali & Olorunfemi Modupe Peace

Department of Science Education, 

Department of Mathematical Sciences,

Kogi State University, Anyigba, Kogi.

Email: hassanaali53@yahoo.com

ABSTRACT

The objective of the study was to determine the disease that has the effective measure of control and the one that had the highest number of occurrence. The population for the study was 3,108, that is; malaria has 2,029, typhoid with 290 and diabetes 787and sample was not taken since the three diseases were analyzed as it occurs. The data was considered valid and reliable since it was a secondary data collected direct from the sources. The study revealed that among the three diseases, Malaria had the highest prevalence and the least response to drug and that there is significant difference in the effectiveness of the control measures among the means of Malaria and typhoid fever. We finally recommended that, these diseases can be prevented through a variety of means, which are; Sanitation, Self-care and Public Health Measures.

Keywords: Statistical Analysis, Prevalence, Malaria, Typhoid Fever and Diabetes


ANTIMICROBIAL PROPERTIES OF ESSENTIAL OILS FROM SOME MEDICINAL PLANTS

D. Kubmarawa, M. Runde & M.H. Shagal

Department of Chemistry,

Modibbo Adama University of Technology, Yola, Adamawa State

Email:dkubmarawa@yahoo.com, shagal15787@yahoo.com

ABSTRACT

This research was focus on the extraction and antimicrobial screening of essential oil obtained from some medicinal plants. The antimicrobial screening of the various essential oils were carried out using micro broth dilution technique The result of the antimicrobial activities ofmethanolic extract of the stem-bark/leaves of the plants revealed that Bosweilliadalzielii, Ocimumamericanus, Hyptisspicigera, Hyptissuaveolens, Eucalyptus cammaldulensis, vossiacuspidata, Lavandulaofficinalis, Cinnamondedronecubenes, D. microcarpun, D. Mespilisformis, Isoberliniadoka, L. korstringi, and K. sengalensis have actitivtiesagains microorganisms.. The result shows that the essential oil of Ocimumamericanus has wide spectrum antimicrobial activity whereas the other essential oils exhibited selective antimicrobial activities.

Keyword: Antimicrobial Activity, Extract, Essential Oils, Methanol, Ocimumamericanus


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