THE RELEVANCE OF STANDARD COSTING IN NIGERIAN ORGANIZATION – A SURVEY OF SELECTED FIRMS IN UGHELLI, DELTA STATES

Ojuye Thomas E.

Department of Accountancy

Delta State Polytechnic, Ozoro

E-mail:thomasojuye@gmail.com

ABSTRACT

Responsibility accounting systems provides the manager with information that helps control operations and evaluates the performance of subordinates. There are two ways of identifying achievement; either being effective or efficient. Effectiveness relate to whether a particular Job was done or an objective achieved, while efficiency is a more complex concept of performance because it incorporate the cost required to accomplish task. The efficiency of management depends to a larger extent upon the effective control of cost. The system of standard costing is the most efficient way of controlling cost, as it provides criteria to evaluate and compare the operating performance of set objectives and goals. Thus the study examines the relevance of standard costing in Nigerian Organizations. Structured questionnaire was employed in the cause of gathering relevant data for the study and administered on 90 staffs of five manufacturing firms in Ughelli, Delta State. Data analysis was made using simple percentage and chi square (x2) statistical techniques. The analysis revealed among others, significant relationships between the application of standard costing and growth in manufacturing organization. Recommendations made for effective and efficient standard costing in organization includes the establishment of cost centres with clearly defined areas of responsibility, classification of accounts, liason between many departments, formation of standing committee to assist the cost accountant in his task of setting standards for effective implementation of standard costing in manufacturing organizations.

Keywords: Responsibility Accounting, Standard Costing, Cost Control, Performance Evaluation and Effectiveness.


TALENT MANAGEMENT AND EMPLOYEE PRODUCTIVITY IN PUBLIC SECTOR ORGANISATIONS OF NIGERIA

Wurim, Ben Pam

National Directorate of Employment, Plateau State

ABSTRACT

Talent management is one of the most critical of all resources at the disposal of any organisation, whether, public or private. The right quality and quantity of talents employed is a measure of employee productivity and organizational performance. However, most public sector organizations perform below expectation with problems of inefficiency, redundancy and employee bloating. The main thrust of this paper is to critically evaluate the impact of talent management on employee productivity in the Nigerian public sector. A hypothesis in line with this objective is drawn and tested based on data generated through a questionnaire. The survey investigation method was used in collecting data for the study from a sample of 349 top, middle and lower level management staff of five public sector organizations in Nigeria. The Kruskal- Wallis test statistic was used to analyze the data. The findings indicate that the implementation of proper talent management processes significantly impact employee productivity. It was thus concluded that talent management practices in Nigeria public organizations (where they exist), significantly impact on employee productivity. The paper recommends that all actors in talent management should be educated and trained in scientific methods of managing organizational talents; and adopt advocacy to influence detrimental laws and legislations that have direct bearing on the talent management processes of their organizations.  


NIGERIAN TEACHING HOSPITAL

Category : Uncategorized

*Oguntona S. A. and Adelowo O O.

Department of Medicine

Olabisi Onabanjo University, Sagamu, Ogunstate Nigeria.

E- mail- oguntonasa@yahoo.com

ABSTRACT

Background- SLE is a multi-systemic inflammatory condition and can present with multiple end organ damage. Early diagnosis and appropriate therapeutic intervention can however delay organ involvementin SLE.

Method- A retrospective study of all the admitted rheumatology cases including SLE over five years was carried out. SLE cases were further studied determining organ(s) that were affected. Relevant literature search was done.

Result– Organ damage was found in 16 out of the 26 SLE patients seen over five years. Multiple organ damage was seen in some patients. The most frequently affected system was the neuropsychiatric system and the least affected was the ocular. Malignancy, diabetes mellitus, peripheral vascular disease, and premature gonadal failure were not found to be affected in our patients. The most frequent individual items on the SLICC/ACR damage index were seizure and proteinuria. Two patients with renal lupus are still surviving till date, one was lost to follow up and the other three died due to lack of financial resources to continue with renal replacement therapy.

Conclusion- Neuropsychiatric involvement in SLE is common as demonstrated by earlier studies. This study has also demonstrated that renal involvement is a leading cause of death in SLE patients.

Running Title– Systemic Lupus Erythematosus, Organ Involvement, Multiple Organ Damage, Corticosteroid, Immunosuppressives.


Table of Contents

Bacteria Associated with Urinary Tract Infections and their Susceptibility Pattern

to Routine Antibiotics.

Yabaya A, Lucy M. and Maimuna H.………………………………………………………………….……….                              1- 9

Phyto-Chemical screening and Anti – Biotics Potentials of Pycnanthus

Angolensis (welw) warb. (Myristicaceae) Bark Juice

Ukwubile, Cletus Anes…………………………………………………………………………………………………                             10-15

Anti Diabetic Effects of the Cocos Nucifera (Coconut) Husk Extract

Emojevwe Victor and Jeroh E.……………………………………………………………………………………                          16-25

Effects of Bi-Herbal Ethanolic Extract of Phyllanthus Niruri and Moringa Oliefera

on the Plasma Glucose Level and Hematological Parametersof

Streptozotocin-Induced Diabetic Albino Rats

Ezeonwu, Valentine Ugonna……………………………………………………………………………..………                         26-31

Dyslipidaemia in Non Insulin Dependent Diabetes Mellitus

J.O. Alegbejo…………………………………………………………………………………………………………………                               32-38

Survey of Podoknemidokoptiasis in Locally Domesticated Market Chickens

(Gallus Gallus Domesticus ) in Maiduguri, Nigeria

Biu, A.A., Ahmed, H.A., Konto, M. and Paul B.T.………………………………………………………                              39-46

Awareness of Cervical Cancer and Cervical Cancer Screening Among Women

Visiting Federal Teaching Hospital Abakaliki, Nigeria

Chinaka Chidinma Christiana and Udeajah Victoria Ndidiamaka………………..………                      47-66

The Use of Clays in Wastewater Treatment

Umudi, E. Q. ……………………………………………………………………………………………………….………                        67-73

Pregnancy Dating and its Confirmation in Ghana: Last Menstrual Period Versus

Ultrasonographic Dating

Edmund K. Brakohiapa; Jerry Coleman; Eric K. Ofori; Tom A. Ndanuand William K. Antwi                      74-86

Organ Involvement in Systemic Lupus Erythematosus (SLE) in a Nigerian Teaching Hospital

Oguntona S. A. and Adelowo O O…………………………………………………………………………..                          87-90


PREGNANCY DATING AND ITS CONFIRMATION IN GHANA: LAST MENSTRUAL PERIOD VERSUS ULTRASONOGRAPHIC DATING.

Category : Uncategorized

Edmund K. Brakohiapa1; Jerry Coleman2; Eric K. Ofori3; Tom A. Ndanu4 and William K. Antwi 5

1 Radiology Department, Korle-Bu Teaching Hospital, Accra, Ghana

2 Department of Obstetrics and gynecology, Korle-Bu Teaching Hospital, Accra, Ghana

3, 5 Department of Radiography, School of Allied Health Sciences, University of Ghana

4University of Ghana Dental School, Korle-Bu, Accra, Ghana

E-mail: ebrakohiapa2000@yahoo.com; jerryc714@yahoo.com; erikof2001@yahoo.co.uk

nutcaresoft@gmail.com; wkantwi@chs.edu.gh

ABSTRACT                                                                                       

The accurate determination of the gestational age is important for proper management of the various stages of the pregnancy since improper management could lead to an increase in maternal and infant mortality. Gestational age could be determined through ultrasonography, symphysio-fundal height (SFH) measurement or the use of last menstrual period (LMP) recall. This study aimed to establish the percentage of Ghanaian women who could accurately determine their gestational age using their LMP. A retrospective study was conducted using data extracted from 2089 ultrasound request forms and the corresponding radiological reports of females who presented for antenatal sonographic evaluation in three diagnostic centres in Accra, Ghana, from January 2007 to December 2008.  Data collected was analyzed using the statistical package for social scientists version 19. The mean, standard deviation and range for the ages of the participants were 28.8 years ± 5.5, and 12 to 53 years respectively. A total of 1269 (60.8 %) of the study population had their gestational age based on LMP within the acceptable clinical range (± 2 weeks of the earliest accurately determined gestational age). The study showed a significant difference (p-value = 0.001) between the LMP and ultrasound based gestational ages. However no significant difference was seen between age groups and the differences in gestational ages (P = 0.300). The study also indicated that there were more (32.3%) negative clinically unacceptable discrepancies than positive discrepancies (6.9 %). The use of ultrasonography for the confirmation of pregnancy and accurate determination of gestational age in the Ghanaian community is imperative for proper management.

Key words: Last Menstrual Period, sonographic dating


THE USE OF CLAYS IN WASTEWATER TREATMENT

Category : Uncategorized

Umudi, E. Q.

Department of Chemistry

College of Education, Agbor, Delta State, Nigeria

E-mail: ese.umudi@yahoo.com

ABSTRACT

Two Nigerian clays were studied using Atomic Absorption Spectrophotometer and X-ray diffractometer. They were coded OT and BB obtained from Delta State, Nigeria.  Mineralogical analysis revealed the presence of kaolinite in the two clays.  Illite and Quartz in OT, smectite illite, mixed layer and Quartz in BB.  Pebble:Clay ratio of 1:2 was adopted and percolation rate studies showed that BB had lower rate than OT.  One and three flow through methods were adopted.  This was used in treating effluent from the wood factory.  3 flow through gave outstanding performance on the pollution characteristic measured for they were below WHO standard.  This showed that clays have high potentials for pollutants removal.

Keywords: Clays, Pebbles, Fortified, effluent.


AWARENESS OF CERVICAL CANCER AND CERVICAL CANCER SCREENING AMONG WOMEN VISITING FEDERAL TEACHING HOSPITAL ABAKALIKI, NIGERIA

Category : Uncategorized

Chinaka Chidinma Christiana and Udeajah Victoria Ndidiamaka

1Federal Teaching Hospital Abakaliki Ebonyi State

2Department of Medical Laboratory Ebonyi State Uniersity

E-mail: Vakadujah45@yahoo.com; dinmaceecee@yahoo.com

ABSTRACT

Background: Cervical cancer is the most common genital tract malignancy among women in developing countries and accounts for about two hundred and fifty thousand deaths yearly most of which occur in the developing countries.  A significant drop in its incidence has been recorded in the developed countries as a result of intensive program of cervical screening.
Objective: To assess the awareness of cervical cancer among Igbo women in Abakaliki, Southeastern Nigerian and determine their uptake of cervical screening services.
Materials and Methods: A questionnaire-based descriptive cross-sectional study. Structured questionnaires were administered to female attendees of the antenatal and gynecological clinics of Federal Teaching Hospital Abakaliki, Southeast Nigeria over a two-month period (5th October to 5th December 2012). Data analysis was by SPSS.  Results: Five hundred questionnaires were given out. Four hundred and fifty were correctly filled (9O %) and analyzed. The mean age of respondents was 36.2 years. 82% of respondents were married. 17.1%% had tertiary education and 44.0% were self employed. All respondents were sexually active and the mean age at first sex was 22+ 4.0SD (14-34). About 73.4% of respondents had their sexual debut before 20years and 60% had multiple sexual partners. 0ver 60% had experienced vaginal discharge. 25.6 % of the respondents were aware of cervical screening and only 11.1 % had ever done the test. It also found that most of those who were aware of screening got their information from hospital sources (52.2%), books/posters (20%) and radio/TV (20%). The major reasons for not doing the test cited by those who were aware of it were ‘no need for it’, lack of knowledge that it could be done locally, and fear and anxiety over a positive result. The most important reasons given for undergoing the tests were the fact that it was part of a general screening programme (39.3%) and doctors request (26.7%). Overall, 62.5% of all the respondents indicated willingness to be screened. Conclusion: The level of awareness of cervical screening is low.
The exposure to conditions that predispose women to cervical cancer was high, and the levels of awareness of cervical cancer and cervical screening uptake were low and these can lead to no significant reduction in the incidence of cervical cancer. A national cervical smear screening policy is advocated, greater public education and the greater use of opportunistic screening by physicians should be vigorously pushed. Continued awareness creation, local provision of cheap and affordable services and poverty alleviation are needed to improve cervical screening uptake with the hope of reducing the incidence of cervical cancer in the long term.


SURVEY OF PODOKNEMIDOKOPTIASIS IN LOCALLY DOMESTICATED MARKET CHICKENS (Gallus gallus domesticus ) IN MAIDUGURI, NIGERIA

Biu, A.A., Ahmed, H.A., Konto, M. and Paul B.T.

Department of Veterinary Microbiology and Parasitology

University of Maiduguri, Maiduguri

E-mail: biuvet@yahoo.com

ABSTRACT

Knemidokoptic mange in domesticated chicken results from infestations with any of several species of barely macroscopic mites (Acari: Knemidokoptidae). A survey of scaly leg mites by Knemidokoptes mutans was carried out between April and September, 2008. A total of 4820 local chickens were examined and showed a prevalence of 43 (0.89%), out of which 31 (1.1%) were female and 12 (0.6%) were male; 38 (1.2%) were adults and 5 (0.3%) were young chickens (p<0.05).  Twenty (20) (46.5%) of the birds exhibited symptoms of weight loss, 8 (1.9%) had lameness, 8 (1.9%) with rough swollen legs with scaly appearance from the tibio-tarsal joint downwards and 7 (1.6%) had deformed legs (p<0.05). Histopathologically scaly leg lesions were characterized by hyperkeratosis and acanthosis and tissue sections showed mites and their eggs in the deeper stratum corneum, associated with extensive mononuclear and eosinophilic infilterations.This study suggests thatK. mutans infestation is present in local chickens in Maiduguri, and are associated with clinicopathological changes

Keywords:  Survey, Gallus gallus domesticus, Podoknemidokoptiasis, Nigeria


DYSLIPIDAEMIA IN NON INSULIN DEPENDENT DIABETES MELLITUS

J.O. Alegbejo

Department of Paediatrics

Ahamadu Bello University Teaching Hospital, Shika, Zaria, Nigeria

ABSTRACT

Lipid is one of the identifiable deranged disorder in type – 2 diabetics, therefore the study was conducted to measure the serum lipids in type-2 diabetics subjects attending clinic in ABUTH, Shika, Zaria, Nigeria.  Thirty – three type – 2 diabetic subjects and 13 healthy subjects participated in the study. Serum concentrations of total cholesterol (TC), low density lipoprotein cholesterol (LDL-C), Triacylglycerol (TG), very low-density lipoprotein (VLDL-C) cholesterol and TC/HDL-C ratio (atherogenic index) were measured. The total cholesterol means in both type 2 diabetics (2.83±0.81) and control (3.21±0.75) were within normal limits. In the type 2 diabetic subjects, the mean value of Triacylglycerol TG was 3.91±3.54 while the control subjects value was 1.83±1.05 (p<0.05) and also was higher than the normal range. The mean HDL-Cholesterol was 0.81±0.92mmol/L in diabetic subjects while it was 0.56±0.27 (p>0.5) in control subjects and both were within normal range. The LDL was significantly higher in the diabetic group than the control subjects although both were within normal range. The atherogenic index was significantly higher in the apparently healthy subjects than the diabetics’ subjects. This study therefore emphasizes that in this condition, lipid profile analysis is still essential and the effective management of lipid abnormalities is required when diabetes is diagnosed to improve and reduce the morbidity and mortality associated with lipid derangements.

Key words: Type- 2 diabetes, serum lipid, total cholesterol, low density lipoprotein cholesterol, Triacylglycerol, very low-density lipoprotein cholesterol and atherogenic index 


EFFECTS OF BI-HERBAL ETHANOLIC EXTRACT OF PHYLLANTHUS NIRURI AND MORINGA OLIEFERA ON THE PLASMA GLUCOSE LEVEL AND HEMATOLOGICAL PARAMETERSOF STREPTOZOTOCIN-INDUCED DIABETIC ALBINO RATS

Ezeonwu, Valentine Ugonna

Department of Biochemistry

Modibbo Adama University of Technology

ABSTRACT

Bi-ethanolic extract of phyllanthus niruri whole plant and Ocimum gratissimum leaves was evaluated for anti-diabetic activities in STZ-induced diabetes as well as its implications on some hematological parameters of the diabetic animals. Ethanolic extract from both herbs at dose levels of 150mg/kg, 200mg/kg and 300mg/kg orally administered once lowered blood sugar level of the animals within 2hours and 3hours after administration. The extracts showed significant reduction in the sugar levels of the diabetic animals as well as prevented weight loss due to diabetes in a dose dependent manner with 500mg/kg showing highest activity. The hematological studies of the animals after 14days of administration with the extracts showed no significant difference in the WBC, PCV and HB levels of all treated groups when compared with the control. The bi-herbal extract therefore not only possesses hypoglycemic property but also do not alter the hematological composition of the animals.

Keywords: Phyllanthus niruri, Moringa oleifera, Hyperglycemia, Hematological parameters, STZ


Recent Comments

    Categories