Open Science Journal (OSJ)
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Strategic Management Accounting Practices among Indigenous Nigerian Manufacturing Enterprises
Get PDFThe primary objective of this study was to review the extent of application of Strategic Management Accounting Practices (SMAP) by local Nigerian manufacturing enterprises in the making of effective decisions by business managers and accountants. Using a sample of ten manufacturing enterprises, fifty professional accountants and business managers working in the organizations were used in this study. In addition, questionnaires were used for gathering primary data. The Pearson Product Moment Correlation Coefficient and multiple regression analysis were adopted as the main statistical tools for this analysis. The first hypothesis shows a ranking of -0.58 which is less than 0.5 level of confidence. On the other hand, the second hypothesis shows that the sampled enterprises were hindered by inherent barriers in utilizing the benefits of SMAP resulting in the p value of 0.061 which is greater than 0.05. The results of this study indicated significant disapproval of SMAP among professionals working in indigenous manufacturing enterprises. The findings of the study may have implications on the management staff and accountant of the enterprise. Thus, this is because they revealed the below average knowledge of the workings of SMAP. As a result of this research, one is able to conclude on the need for managers to employ SMAP to enable them identify, accumulate, and manage the costs of their activities to ensure accuracy in their decisions making
The Butterfly Diversity in Bhilai Mahila Mahavidyalaya College Campus
Get PDFIn the midst of the industrial area of Bhilai steel plant, the greenery on the campus of this college provides a home for many butterflies. The diversity of butterflies was investigated within the college campus of Bhilai Mahila Mahavidyalaya, Bhilai, which lies in the Durg district of Chattisgarh State. The state enjoys a tropical climate. The survey was done from February 2015 to October 2015. This period includes the summer and monsoon months. During the survey, a total of 45 species, belonging to five families of the Order Lepidoptera, were recorded in the study area. The predominance of family Nymphalidae was noted, which comprised of 37.77% of the butterflies surveyed, followed by Pieridae (22.22%), Papilionidae (20%), Lycaenidae (11.11%), and Hesperidae (8.88%). Among the forty-five species of butterflies investigated, 11 species come under the Indian Wild Life (Protection) Act 1972
An Evaluation Model for Social Work with Substance Abusers
Get PDFIn this article, the research topic is to develop an evaluation model for social work with substance abusers. It is studied by presenting an example of how the evaluation process could be carried out in practice. The study has been implemented with the Department of Social Services and Health Care’s Centre for Recovering Substance Abusers in Finland (RSA Centre). The term “evaluation model” refers to a way of collecting client follow-up information and the way the information is used to develop social work practices. Firstly it is described, how the evaluation model was created at the RSA Centre. Secondly, some results are lifted up to show, what kind of information were used. Finally, it is discussed how the evaluation model should be developed further to support social work processes.According to the results, the social work evaluation is possible to carry out in the side of social work with substance abusers. The model helped professionals to clarify Centre's main focus in the field of social rehabilitation and social work with substance abusers. In the long term, the model could enable to gain information about social work effectiveness. Disadvantages of the model were that it took a lot of time and resources from social work, and that the direct benefits of the model may not be available until only after some time. Evaluation’s integration to the client database system should be studied more
Catalytic hydrothermal upgrading of pyrolysis oil
Get PDFPyrolysis oil from wood pellets was upgraded in this research by catalytic hydrotreatment in a 100 ml batch reactor. Four heterogeneous 5% metal catalysts (Ru, Ni, Rh, and Ni) were used at different hydrotreatment temperatures (250 ºC and 300 ºC). Two different set-ups were also used with formic acid and with only bio-oil. The products of the reforming using two temperature conditions were then analysed and compared. The results showed that higher temperature yielded a lot of char compared to lower temperature giving low bio-oil recovery and poor carbon yield in the bio-oil. Also higher temperature resulted into the production of more carbon dioxide gas and hydrocarbon gases. Ru catalyst appeared to be the best among all the catalysts in reducing the amount oxygen wt-% by 42.12% at 250 ºC. Ru treated bio-oil also registered the highest composition of the lightest compounds of about 88.5% compared to initial bio-oil which only had 30.6%. Elemental analyses results show that all the upgraded bio-oils displayed lower oxygen content than the raw bio-oil with increased hydrogen and carbon composition
Quality Management Systems That Serve the Subsea Oil & Gas Industries:
Get PDFThis research project was to investigate the motives for gaining an ISO 9001 certified quality management system in companies that serve the subsea sector of the oil and gas industries: is certification a strategic business tool or just a marketing badge? A literature review revealed that if implemented rigorously, ISO 9001 could deliver increased efficiency and improved business processes. Many authors stated that certification was gained principally to allow trading in the European and global markets, and, to gain entry to the Approved Vendors List of prospective customers. Primary research consisting of interviews with approximately 55 professionals across 12organisationsindicated that a majority agreed, stating that certification was gained for marketing purposes or to satisfy customer requirements. However many went on to say that their companies had subsequently realized the full benefits of ISO 9001. Therefore the motives for certification could be aligned. Secondary research also revealed that a number of firms operated an integrated management system. Findings of this project point to two conclusions. First, if ISO 9001 is implemented rigorously enough, companies can realize its benefits despite alternative reasons for gaining certification. Second, both motives for gaining certification can be aligned. This is a significant that is absent in the literature. All of the companies operating in this industry that were researched in this study had an ISO 9001 certified QMS. Because of the absence of publications on the use of ISO 9001 in the subsea sector of the oil and gas industries, further research into the possible alignment of the motives investigated in this project is warranted, and recommended. Additional areas for further research include integrated management systems rather than ISO 9001 quality management systems and limiting the scope of analysis to a current single subsea project, such as the Gorgon Project (Hatch 2013)
The Contribution of Personal and Social Resources towards the Prediction of Ethiopian Students' Academic Achievements
Get PDFThe present research deals with the prediction of the academic achievements of students of Ethiopian origin in Israel. It seeks to explore the contribution of personal and social resources towards the success of these students in academic studies, in light of the poor achievements of Ethiopians in the conventional measures such as the Psychometric Entrance Test (PET) (Almagor-Lotan & Koch Davidovitz, 2011). Two classes of Ethiopian students from two colleges of education were investigated and compared with students from a control group. Besides the significant differences in the characterizations of the background data of the two groups, in their first-semester grades and in their personal resources, the Ethiopians manifested their own unique characteristics which include highly-focused future study goals, a low level of self-criticism, and lofty perceptions of coherence (control) and self-efficacy — all of which predict academic achievements
The ‘Small House’ Phenomenon in Zimbabwe’s Urban Space: Study in Glen Norah-Harare.
Get PDFThe ensuing study is an assessment of factors influencing the establishment of the common new marital arrangement and examining the power dynamics within this form of marriage and the effects it has on the family form and structure in Zimbabwe’s urban space. The findings made herein show that inasmuch as the general beliefs constrains small housing, residents of Glen Norah are knowledgeable actors who act in contrast to beliefs. Everywhere in Zimbabwe’s urban areas, ‘Small House’ phenomenon is a topical issue and now it seems as it is difficult to envisage an urban set up without this phenomenon. ‘Small house’ is a marital practice which allows the extension of the monogamous marriage institution into a quasi-polygamous system, in a nostalgic cultural way, creating a new form of marriage between two ideologies, that of modernity, and cultural adherence. Structuration thesis was utilised as a theoretical framework. To meet the study objectives, qualitative methodology instrumented by semi-structured interviews and key informant interviews were adopted. Purposive and convenience sampling were utilised as sampling techniques. Findings show that most adults in Glen Norah are involved in the modified-clandestine polygyny commonly known as small house institution. Socioeconomic and psychological factors are attributed to the phenomenon as individuals have various motives in small housing. The small house institution has similar functions, roles and structure as those found in established monogamous families. The small house union is an emergent form of a family which is ‘fluid and a floating structured structure’ which also resulted from the interplay between ‘conflicting structures’ and ‘convenient agency’. Small House practice in Glen Norah has become a social common denominator as men and women across social strata are practising this phenomenon