WEB-BASED SMART COMPLIANCE AUDITING USING ARTIFICIAL INTELLIGENCE: A PROACTIVE DECISIONS SUPPORT SYSTEM FOR FINANCIAL AUDITORS

Osifalujo Babatunde Bunmi, Kola Abiola & Adedokun Lateef Babatunde

Department of Accountancy, Moshood Abiola Polytechnic Abeokuta

Ogun State Nigeria

Department of Computer Science, Moshood Abiola Polytechnic Abeokuta, Ogun State Nigeria

Department of Accountancy , Yaba College of Technology, Lagos Nigeria

Email: babatunde@gmail.com

ABSTRACT

This research focused on the application of computer in auditing financial records with particular reference to artificial intelligence as a decision support aid for achieving specific, measurable, attainable, relevant, and timely auditing result. We proposed machine learning to automatically coding account entries. Data necessary for auditing process are accessed by the machine and it learning by themselves then generate result to support the auditor decision. The auditing report was generated by verifying variable required for auditing through fast iterative processing and intelligent algorithm to access compliances with the finance rules of the organization.

Keywords: Financial Auditors, Artificial Intelligence, Compliance Auditing, Decisions Support System, Financial Auditors, Smart.

SOLAR ENERGY IN NIGERIAN BUILDINGS: A PATHWAY TO ENERGY EFFICIENCY

Wariboko Joshua

Department of Architecture, Rivers State University

Nkpolu-Oroworukwo, Port Harcourt

Email:joshuawariboko@gmail.com

ABSTRACT

Due to the increase in living standard and demand, energy conservation has become important in industrialized and developing countries. In respect to rational use of energy, this paper evaluates solar energy in Nigerian buildings with the aid of passive and active solar architecture approaches which makes use of specific building design principles and reduces the artificial energy requirements for achieving indoor thermal comfort. As a climate responsive architecture, building design criteria has been studied with the help of several parameters like geographic location and climatic conditions, building shape, orientation, selection of construction materials, building openings viz. windows, selection of suitable sunshades, etc. All the salient building design parameters are studied and important findings and recommendations are suggested as the outcome of the study. In our quest for sustainable development and the achievement of a safe environment, numerous alternatives to power supply have been exploited. The challenge of erratic and insufficient power has for decades bedeviled our dear nation resulting in the proliferation of the use of generators in multiple locations within the built environment. This solution apparently is the people’s response to the nations decaying infrastructure but invariably produces an environment which is unsafe to its inhabitants. In recent times, reports have shown that the emissions arising from this practice have caused the death of occupants. It is common knowledge that the use of solar energy as an alternative power source is not yet ubiquitous in this country. In recent times, innovation in the area of thermal solar and photovoltaic provides possibilities of its introduction in the building fenestration and facade. This study however examines some existing solar powered facilities in Nigeria.  The study is useful for various resource persons involved in construction activities for designing energy efficient buildings.

Keywords: Solar Energy, Environmentally friendly, Passive and Active solar.

EFFICIENCY OF ORDINARY LEAST SQUARES IN REGRESSION MODELS WITH AUTOCORRELATED DISTURBANCES IN A CLASSICAL LINEAR STATISTICAL MODEL.

Bartholomew A Uchendu¹, Uzoma Phillip Uche²and Duruojinkeya Prisca³

Department of Maths/Statistics,

Federal Polytechnic, Nekede, Owerri, Nigeria.

Email: uchendubartholomew@yahoo.com, uzomaphilip@gmail.com, priscaudo1@gmail.com

ABSTRACT

The illustrative values of the asymptotic efficiency for the selected values of ρ and λ shows that, when ρ and λ are both positive, it is clear, that ρ is the dominant parameter. Efficiency declines from 90 percent to about, 10 percent as ρ rises from 0.2 to 0.9, with variations in λ having relatively minor effect. The diagonal entries are equal to those in the first row of table (2) since if λ = 0 or if ρ = λ, the efficiency measure simplified to (1 – ρ²)/(1 + ρ²). Looking at the left hand side of the table, the efficiencies are symmetrical across the first row where the x_t series are random. The remaining rows show that λ now exerts a much stronger effect and that the combination of a positive λ and negative ρ can moderate the dramatic declines in efficiency shown in the right – hand side of the table. These calculations are of course, only illustrative, but, they indicate the possibility of a serious loss in efficiency if Ordinary Least Squares is applied in the context of autocorrelated disturbances.

Keywords: Efficiency, Ordinary Least Squares, Autocorrelated disturbances.

DESIGN OF A PORTABLE TUBULAR FILTER PIPE FOR BOREHOLE WATER PURIFICATION SYSTEM

¹Yousuo Digieneni, ²Igbani, Sunday, ³Raphael Tari Samuel.

^1,3 Department of Chemical Engineering, Niger Delta University, P.M.B 071 Yenagoa, Bayelsa State of Nigeria.

²Department of Petroleum Engineering,Niger Delta University, P.M.B 071 Yenagoa, Bayelsa State of Nigeria.

E-mail: digieneniyousuo@yahoo.com

ABSTRACT

The aim of this work is to design a portable tubular filter pipe for borehole water purification system. The materials used in the portable tubular filter pipe (sand layer depth of 0.15m of size 0.8 – 2mm and coarse gravel layer of 0.02m of size 5-8mm) were sourced locally. The coarse aggregate (gravel) layer served as support and distribution of water while the sand layer served as the filter medium. The diameter of the portable tubular filter pipe was assumed to take 4 inches PVC diameter pipe (0.1016m). The design reveals that the filter area is 0.0479m², the flowrate in the filter is 8 X 10^-5m³/s, the filter volume is 0.02m³ and the headloss in the filter is 0.5m. Tests were carried out on borehole water and system filtered water. The results show that the portable tubular filter pipe performed relatively well in purifying borehole water. The model constructed for the tests was a prototype.

Keywords: Design, Portable, Tubular-filter, Borehole, Purification

DYNAMIC MODELLING AND CORRELATION ANALYSIS OF EMISSION FROM MOTOR VEHICLES IN NIGERIA: A CASE STUDY OF ABEOKUTA OGUN STATE

Johnson Funminiyi Ojo

Department of Statistics,

University of Ibadan, Ibadan, Nigeria.

E-mail: jfunminiyiojo@yahoo.co.uk,

ABSTRACT

High traffic volume and traffic congestion on Nigerian roads have led to increase in the concentration of pollutants in the air and this has posed health risks for human population. In this study, we build appropriate time series models using some vehicular emission data obtained from Abeokuta, in Nigeria. Four pollutants namely, carbon monoxide (CO), carbon dioxide (CO₂), oxygen (O₂) and hydrocarbon (HC) were investigated. Correlation analysis was carried out on each pollutant to see if these pollutants were significant as time progresses. Trend models particularly linear and quadratic were fitted for each pollutants. Time series models were built for these pollutants following model building procedures. The CO, CO₂, O₂ and HC were significant as time progresses with an increasing trend. The fitted linear time series model for these pollutants was Autoregressive Integrated Moving Average (ARIMA) of different order and the non-linear counterpart was ARIMA bilinear(ARIMABL) of order one. ARIMABL performed better than ARIMA with a smaller residual variance and mean square error for forecast. With these models, appropriate measures should be taken by the relevant authorities to curb the danger the emission could cause to humans not only in Abeokuta but in Nigeria.

Keywords: Motor vehicle emission, Trend models, Time series models, Correlation, Nigeria