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ABSTRACT In Nigeria there are three well recognized Accountancy professional bodies that see to the overall affairs of Accountancy profession. These professional bodied are; Institute of Chartered Accountants of Nigeria (ICAN). Association of National Accountants of Nigeria (ANAN), Institute of Cost and Management Accountants (ICMA). This work analysis the impact of professional bodies on the development of Accountancy profession in Nigeria. In order to find out the impact of these ...

ABSTRACT Dissimilar aluminium alloys of AA1200 and AA7075 have significant applications in automobile sector, aerospace, defence and shipping industries. These alloys faces problems like hydrogen solubility, formation of aluminium oxides, solidification shrinkage etc when welded with fusion welding process. Friction stir welding is the process which is able to successfully weld these dissimilar alloys of aluminium. Process parameters like rotational speed, welding speed, tool design, vertical force plays important role ...

ABSTRACT This research  work focuses  on  the  impact of  Taxation  on  the economic  and  social  development in  Nigeria.  Using  secondary data gotten from the CBN statistical bulletin with the help of regression as a statistical tool, we analyzed the postulated hypothesis which dwelt on the relationship that exist between taxation  and  Economic  and  social  development  in  Nigeria.  It was  discovered  that  taxation  has  a positive  relationship  with the economic and ...

ABSTRACT Information on limnology and status of heavy metals of Kainji and Jebba Lakes are key in the development and management of the Lakes. These Lakes receive organic and inorganic wastes through animal husbandry operations, illegal mining activities, direct waste disposal and other human activities. Quantitative and qualitative analyses of bacterial isolates in water, sediment and fish samples (Clarias gariepinus and Oreochromis niloticus) from Kainji and Jebba Lakes were carried ...

ABSTRACT This study looks at Internal control in an organization as a watchdog for fraudulent practices. Internal control being an integral part of corporate governance has seen a lot of reform due to the corporate scandals and financial crisis in the economic environment causing regulator to focus on increased disclosure requirements especially in the areas of corporate governance. Internal control disclosure requirement   ranged from the requirement of the foreign Corrupt ...

ABSTRACT In recent times a new high technology, information, and innovation based environment has gradually  taken  the  centre  stage  in  the  global  economy.  Under  the  new  dispensation, knowledge, ability, skills, experience and attitude of workers, assume  greater significance even  as  organizations  use  intellectual  capital  as  a  critical  resource  to  enhance  their performances.   Consequent upon this, service firms as well as manufacturing organisations use intellectual  capital with their physical assets to ...

ABSTRACT Foreign exchange volatility affects the performance of macroeconomic indicators positively and negatively. Most import-dependent economies like Nigeria face the problem of foreign exchange rate volatility. Nigeria’s over dependence in the oil and gas sector of the economy has affected the major macro economic variables, and adverse foreign exchange rate regimes have affected the  Nigerian economy over  the  years.  Nigeria’s  major  foreign earning  is  from oil;  hence, volatility of crude ...

ABSTRACT Cervical Cancer is the second most common cancer caused by Human Papilloma Virus (HPV). Human papillomavirus infection is the most common sexually transmitted viral infection globally, with approximately 75% of sexually active women and men contracting an infection at some point during their lives. HPV infection and cervical cancer have been associated for a long time. HPV is discovered in 99.7% of cervical cancer specimens. This study determined the ...

ABSTRACT This work is on the professional accountancy bodies and their impact on the development of accounting profession in Africa with more concentration in Nigeria. In order to find out the impact of these professional bodies on the development of accountancy in Nigeria, the activities of these professional bodies were examined. These activities includes the professional examinations of  each  of  the professional bodies. The stages it  will  take  someone to ...

ABSTRACT This study examined the impact of out-of-field secondary school Biology teachers’ anxiety on Content Mastery and Classroom Management on Pedagogical Content Knowledge in Niger State, Nigeria. The research design that was adopted for this study is the Correlation research design. Six research questions with four null hypotheses guided the study. The population of this study was six hundred and sixty-six (666) out- of-field Biology teachers’ in 543 public and ...

ABSTRACT Nigeria emerged from colonial rule with little technological know-how. This attributed to the fact that the colonial masters made no attempt at laying foundation for acquisition of the know-how required to build the economy. Despite this, the Nigerian economy has greatly evolved and is now termed the fastest growing economy in Africa. This is due the fact that they have developed skills and  procedures so  that businesses  and  organizations ...

ABSTRACT This study evaluates the effect of historical cost accounting on the reported profit of a company: An evaluation of current cost accounting as an alternative reporting method. In a high – inflationary and distorted economy like Nigeria with high uncertainties, the conventional historical cost method of profit reporting has misled many companies into liquidation since it has been found inadequate in accounting for the uncertainties. The persistent nature of ...

ABSTRACT Effective  Internal  controls  are  system  consisting  of  specific policies and procedures designed to provide management with reasonable assurance that the goals and objectives important to the entity will be  met. The  purpose of  this research is  to  ascertain whether internal control has actually helped to promote operational efficiency and effectiveness; provide reliable financial information; safeguard asset and records; encourage adherence to prescribed policies; comply with regulatory agencies and many ...

ABSTRACT Cognitive Radio (CR) technology is the candidate panacea to the problem of spectrum scarcity in the wireless world. However, this emerging technology is faced with security challenges. The most severe among these security challenges is Primary User Emulation Attack (PUEA).   One of the methods to detect Primary User Emulator (PUE) is via localisation,  of  which  there  are  two  major  categories:  range-free  and  range-based. Range-free localisation  is cost effective, less  ...

ABSTRACT Hepatitis B virus (HBV) infection remains a major public health problem globally and accounts for about one million deaths worldwide in spite of the use of available vaccine and medications for mitigation of the disease. This study determined the seroprevalence, distribution of HBV infection, factors associated with the infection, and the genotypic patterns amongst patients attending selected hospitals in Niger State, Nigeria.  A total of 500  blood  samples  were ...

ABSTRACT Corporate governance encompasses the legal and regulatory framework governing the actions of firms, organizations, institutions, their internal policies and controls established by the institutions themselves. The objective of corporate governance is to ensure that the board and management act in the best interest of all stakeholders. This study aimed at determining the influence of audit quality in Access bank, Diamond bank, Ecobank, First bank, FCMB, GTB, Skybank, Stanbic Bank, ...

ABSTRACT This study investigated the effects of three modes of flipped classroom collaborative learning strategies on learning outcomes of secondary school Physics students in Minna, Nigeria.  The study employed  quasi-experimental  design which included  a pretest,  posttest  and retention test using 4x3x2 factorial matrix design. One hundred and forty six (146) students from intact Physics classes from four secondary schools in Minna were used as the sample of the study. This ...

ABSTRACT A lost of human, material and financial resources are trapped in medium scale businesses.      They   must   be   properly   guided   to   ensure   efficiency   and effectiveness.   Where audit succeeds in adding value to the growth and development  of  these  companies,  labour  unemployment  problems  will  be solved, there will be improvement in the standard of living and more profit will increase governments’ tax and value added tax (VAT) receipts as well as ...

ABSTRACT This study aimed at examining the effect of outsourcing on performance of Federal Government owned hospitals in Enugu, Nigeria by finding out whether outsourcing has reduced cost, improve quality of services rendered, increased labour productivity as well as built capacity in Federal Government owned hospitals in Enugu, Nigeria. Survey  research  design  was  used  for  the  study.  Data  were  collected  from  both primary  and  secondary  sources.  The  sample  size  was ...

ABSTRACT The choice of the topic “The Effect of Taxation on Investment Decision” comes from the fact that most management of business entities are yet to come to terms with the realities of the implication of taxes on the overall performance of their business. To many, corporate  taxes  is  an  uncontrollable  business  expense  and  as such, does not deserve any consideration whatsoever in business decisions. It is, therefore, the intention ...