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The Role of Forensic Auditing in Enhancing Ethical Compliance in the Accounting and Auditing Profession
Get PDFThe research aims to investigate the role of forensic auditing in enhancing ethical compliance in the accounting and auditing profession, especially considering that auditing is fundamentally based on honesty, integrity, and transparency, and requires professional conscience free from bias, personal opinions, and favoritism. A descriptive approach was adopted to study the phenomenon, and a survey was used to collect data from the field of study. The research included a sample of employees from government banks in Karbala province. Given the importance of the auditor's role and ethical commitment, as well as the significance of forensic auditing and its revelation of important facts to relevant parties, the following key findings were reached:
There is a statistically significant relationship between practicing forensic auditing and working objectively among professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and adhering to absolute confidentiality among professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and working efficiently among professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and the integrity of professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and compliance with all auditing laws among professionals in the accounting and auditing profession
THE EFFECT OF TAX REVENUE ON MACROECONOMIC PERFORMANCE IN NIGERIA
Get PDFThis study examined the effect of tax revenue on selected macroeconomic indicators in Nigeria. In specific term, the study investigated the effect of petroleum profit tax, company income tax, custom and excise duty, and value added tax on the macroeconomic variables of economic growth (measured using real gross domestic product), inflation and unemployment rate. The study employed annual data from 1985 to 2021, sourcing it from the Central Bank of Nigeria (CBN) Statistical Bulletin, National Bureau of Statistics (NBS) Annual Abstract and Federal Internal Revenue Service (FIRS) database. The study employed unit root, cointegration and autoregressive distributed lag (ARDL) method in examining the relations between tax revenue and the three macroeconomic indicators. The confirmed cointegrating relationship between tax revenue variables and economic growth, and tax revenue variables and unemployment using the bounds test, but not between tax revenue variables and inflation. In the long run, both petroleum profit tax and value added tax had positive and significant effect on economic growth. Also, the study found no evidence of significant relationship between the tax variables and unemployment in the long run. Company income tax and value added tax were significant contributors to soaring inflation level in the short run. Concluding, the study showed that tax revenue plays minimal role in accelerating economic growth and reducing unemployment level in Nigeria. Based on this, the study recommends expanding the tax base of Nigerian by formalizing the informal sector through policy reforms
THE EFFECT OF A COMBINATION OF SOIL IMPROVEMENT AND N, P, K FERTILIZER ON K-POTENTIAL, K-dd, K-UPTAKE, AND YIELD OF LOWLAND RICE (Oryza sativa L.) IN INCEPTISOLS FROM JATINANGOR
Get PDFLow fertility is one of the issues in Inceptisols. One solution to solve this issue by provide a combination of soil conditioners containing organic matter and N, P, and K fertilizers as available nutrient elements to optimize soil fertility, thus improving the quality and quantity of rice. This experiment aims to determine the best dosage of the combination of soil improvement and N, P, and K fertilizers for K-potential, K-uptake, and rice crop results on Inceptisols from Jatinangor. The experiment was conducted from July to December 2023 at the Soil Chemistry and Plant Nutrition Laboratory Experiment Garden, Faculty of Agriculture, Universitas Padjadjaran, Jatinangor, Sumedang. The research design used was Completely Randomized Block Design (CRBD) consisting of eight treatments and four replications, namely: control; N, P, K dose recommendation; soil improver; ½ soil improver+ ¾ dose of N, P, K; ¾ soil improver+ ¾ dose of N, P, K; 1 soil improver+ ¾ dose of N, P, K; 1½ soil improver+ ¾ dose of N, P, K; and 1 soil improver+ 1 dose of N, P, K. The results of the experiment indicate that the treatment of 1½ soil improver+ ¾ dose of N, P, K can provide the best influence in increasing K-potential content, K-dd, K-uptake, and rice crop result (number of grains per panicle, 100-grain weight, and milled rice weight) in Inceptisols from Jatinangor
STATUS OF IMPLEMENTATION OF GULAYAN SA PAARALAN PROGRAM (GPP) OF PUBLIC SECONDARY SCHOOLS IN THE DIVISION OF SORSOGON
Get PDFThe Status of the Implementation of the GulayansaPaaralan Program (GPP) of Public Secondary Schools in the Division of Sorsogon was determined through descriptive-evaluative and documentary analysis. Multiple methods were utilized in analyzing implementation based on the policy which includes an online survey as the primary method. Students' interview, Focused Group Discussion (FGD), documentary analysis, and observation were used to validate the results of the survey.Generally, GPP is implemented and sustained within the standard (2.84 General Weighted Mean) which means that it is anchored on the policy guidelines promulgated by DepEd. However, though the program is implemented, there were two (2) objectives found moderately implemented,defined as implemented but lacks sustainability namely, establishing and maintaining the school garden as a ready food basket/source of vegetables in sustaining supplementary feeding (2.52 WM) and showcasing small-scale food production model in schools for households/communities to replicate and purposely to promote family food security (2.83 WM).FGD confirmed problems met such as administrative/management, agricultural/technological, climate change, and socio-economic problems so the schools opted to implement. The topmost problems with the highest frequency and percentage are lack of volunteers (97%), lack of support from the parents/stakeholders (94%), problematic soil/acidic (95%), time constraint teacher overloading (93%), socio-economic (theft/garden distraction), lack of tools, equipment, and machinery (93%), lack of water/irrigation system (91%), and inappropriate time schedule for agriculture subjects (90%). To improve the status of implementation, a highly acceptable (with a rating of 4.45 WM by jurors) GPP Action Plan was prepared to improve implementation
IMPACT OF LIGHT PATTERNS ON PSYCHOPHYSICAL ACTIVITY: A FOCUS ON REPRODUCTIVE HORMONES IN MALE WISTAR RATS
Get PDFLight is a fundamental environmental factor that profoundly influences various physiological and behavioral processes in animals, including humans. This study aimed to investigate impact of light patterns on psychophysical behavior (such as depression-like behavior, anxiety-like behavior, social interaction), reproductive hormones (including testosterone, LH, FSH, and GnRH) in Wister rats. A total of twenty-eight male Wistar rats were grouped into four (4) groups: Group I: Control group which received normal light, Group II: Rats kept in total darkness (no light source), Group III: Rats expose to Tonic/constant light, Group IV: Rhythmic light (off and on flickering light). Data were analyzed using GraphPad Prism v9.0 version.Results demonstrated that exposure to rhythmic light, total darkness, and bright light induced depression-like behavior, with rhythmic light having the most pronounced effect. Anxiety-like behavior was heightened in rats exposed to rhythmic light, aligning with disrupted light-dark cycles inducing anxiety-like symptoms. Social interaction was negatively influenced by total darkness and bright light, while rhythmic light promoted positive social behavior. Reproductive hormone levels, including testosterone, LH, FSH, and GnRH, were significantly impacted by light patterns. Bright light exposure was associated with increased FSH levels, while rhythmic light suppressed FSH production. However, GnRH levels were elevated by bright light and reduced by other light patterns. Additionally, exposure to total darkness led to increased body weight in male rats, whereas rhythmic light was linked to reduced weight gain. The study underscores the intricate relationship between light patterns and physiological responses, contributing to a nuanced understanding of how light exposure influences behavior and hormonal regulation.
 
Workplace Well-Being: An Analysis of Lecturers' Mental and Emotional Well-Being in Relation to Their Academic Productivity
No full textLecturers often face challenges like excessive workload, job insecurity, and ambiguity in their roles, leading to stress and burnout, which can significantly impact their job satisfaction and performance. This study aims to explore the relationship between lecturers' mental and emotional well-being and their academic productivity. The study's focuses on how the level of support from academic institutions, stress, and burnout affect lecturers' overall well-being and productivity. The study adopts an interpretivist paradigm with hermeneutic epistemology and hermeneutic methodological approach. Findings from interviews with two participants identified themes such as institutional support, social support, work flexibility, coping strategies, and work-life balance as crucial factors influencing lecturers' well-being and productivity. The study emphasises the importance of promoting a supportive work environment that prioritizes lecturers' well-being by addressing workload management, fostering positive working relationships, and implementing well-being programs. Based on the research results, it is recommended that academic institutions prioritize lecturers' well-being by offering support for workload management, fostering positive working relationships, and implementing comprehensive well-being programs. A holistic approach, considering various job resources and factors, is crucial for creating an environment that supports lecturers' well-being and enhances their productivity. There are opportunities for further research, including examining the effectiveness of specific well-being interventions and exploring the long-term effects of lecturers' well-being on their career trajectory and job satisfaction. Addressing these aspects can help academic institutions foster a supportive and thriving environment that benefits both lecturers and the institution
CHALLENGES TEACHERS OF ENGLISH FACE WHEN TEACHING THE ENGLISH ARTICLE SYSTEM TO LEARNERS IN SECONDARY SCHOOLS IN VIHIGA COUNTY, KENYA
Get PDFThis paper is a product of a study carried that was out examining the challenges teachers face when teaching the English article system in secondary schools, conducted in Vihiga County, Western Kenya. The need to carry out the study arose from the fact that performance in English as a subject in national examinations has been dismal as reflected in the Vihiga County results. The study was guided by Krashen’s learning- acquisition theory. The study adopted a pragmatic paradigm and a case study design. A mixed method approach was employed to allow for the use of both quantitative and qualitative methodologies leading to a better understanding of the article teaching and use phenomenon. The study sample included 6 schools and 24 teachers of English from the schools. A semi- structured in-depth interview was used to generate data. The data was analyzed using content and thematic analysis procedures. The study revealed the challenges teachers face including: complexity of the English article system, learners' L1 influence and scanty English article content coverage in the English language curriculum. Based on the study findings, it was concluded that the pedagogy utilized in the instruction of the English article is flawed, there is minimum content coverage for the English article and that both learners’ L1 and L2 negatively influence the acquisition and learning of English article making teaching difficult for teachers. Thus, it is recommended that teachers adopt an eclectic approach in teaching the English article system and that the curriculum developers review the English language syllabus with regard to the article system and accord it the prominence it deserves in terms of content coverage, spread and instructional guidance
A COMPARATIVE ANALYSIS OF STRATEGIES ADOPTED BY BRITISH AND FRENCH COLONIAL SYSTEM AND ITS EFFECT ON WEST AFRICA
Get PDFThis research discussed colonialism's impact on West African countries, precisely Nigeria and Senegal. While it was proved that the effects were both positive and negative, emphasis was laid on the adverse effects of colonialism by the British and French. It was noticed that Africans were affected politically, socially, culturally and religiously. The Colonizers used direct and indirect rule for Senegal and Nigeria respectively. The analysis revealed the present state of these African countries and how they are still suffering from the negative impacts of colonialism which has hindered their growth over the years. During the colonial era, African countries were exploited. They were made to produce raw materials to facilitate industrialization in Europe at the detriment of the development of the African continent, thus making them major consumers of manufactured products and key distributors of raw materials to countries abroad; this is still a trend in recent time as both countries are monoculture economically. Nigeria keeps deteriorating in almost every sector even though they are amongst leading suppliers of petroleum. The work concludes by showing that the various ruling methods turn Senegalese into Frenchmen while Nigeria has recorded diverse riots and wars. The research recommended that: the United Nations should facilitate actions on payment of reparation to West Africans; the teaching of Africans’ cultural and traditional norms and values in schools to bring back the lost culture of the people should be imbibed; Africans should trade within themselves more to strengthen their economic values, circulate their products to reduce importation of good from foreign countries
Indirect Tax and Economic Growth in Nigeria: Endogenous Growth Theory and Neo-Classical Growth Theory
Get PDFUsing a modeling approach that incorporate the growth theory and neo-classical theory, and its implied vector error correction model, the aim of this study is to empirically investigate the long run relationship between indirect tax and economic growth for Nigeria, a country which has experienced very large fluctuations in the government fiscal deficits. Time series data on different types of indirect tax and real gross domestic product from 1994-2020 were collected from the Central Bank of Nigeria Statistical bulletin, National Bureau of Statistics, Federal Inland revenue Service and Annual Central Bank of Nigeria reports. Descriptive statistics, ordinary least square regression analysis, unit root test, co-integration test and error correction model with the aid of e-view version 11 were used in analyzing the data. The results indicate that value added tax positive and significantly relate to gross domestic product. In the same vein, customs and excise duties positively relate to gross domestic product. The study therefore concludes that the exist a strong relationship between indirect tax and economic growth in Nigeria and recommends that the mono-product economy of Nigeria should be diversified along the line of taxation since there exist a positive relationship between taxation and economic growth in Nigeria. In addition, the drift from direct to indirect form of taxation as entrenched in the New National policy should be deemphasized as there exists a negative and insignificant relationship between indirect tax and economic growth in Nigeria
Comparative study of safety and efficacy of cryotherapy followed by intralesional corticosteroid injection versus intralesional injection of corticosteroid plus 5- flurouracil in the treatment of keloid
Get PDFBackground: Keloid is an overgrowth of dense, fibrous tissue, usually developing after healing of a skin injury and extends beyond the borders of the original wound. The treatment of keloid has been a challenge, and at times, frustrating because of the recurrence.
Objective: To compare the safety and efficacy of cryotherapy followed by intralesional corticosteroid injection versus intralesional injection of corticosteroid plus 5- flurouracil in the treatment of keloid.
Materials and methods: The Department of Dermatology & Venereology, Bangabandhu Sheikh Mujib Medical University (BSMMU), Dhaka conducted a cross-sectional comparative study on 70 outpatients with clinically diagnosed keloids. SPSS 23 was used to analyses data. The significance threshold of p < 0.05 was analyzed using the chi-square test and student “t” test. Mean standard deviation was used for continuous scale data and number percentage for categorical data.
Results: TAverage age was found 33.5±9.3 years in group A, 31.7±10.3 in group B. Scar height was 3.47±0.99 mm in group A and 3.59±0.61 mm in group B. At the first follow-up, scar height was significantly larger in group A (2.54±0.87 vs 2.12±0.54 mm) than group B. At 2nd follow-up, scar height was considerably greater in group A (1.85±1.01 vs 1.10±0.43 mm) than group B Group A had 17 (48.6%) efficacy and group B 26 (74.3The end outcome was good to excellent for 16 (45.7%) in group A and 25 (71.4%) in group B. The two groups showed a significant difference (p<0.05). Side effects included 6 (17.1%) skin atrophy in group A but none in B. Telangiectasia was 8(22.9%) in group A and 1(2.9%) in B. Hypopigmentation was 7(20.0%) in group A and absent in B. Ulceration was 47 (11.4%) in group B but not in A. Group A had 14 (40.0%) recurrence and group B 6 (17.1%). The two groups showed a significant difference (p<0.05).
Conclusion: Cryotherapy followed by intralesional corticosteroid with 5-fluorouracil treating keloids is more effective, lasts less, and has less side effects than Cryotherapy alone. Cryotherapy followed by intralesional corticosteroid plus 5-fluorouracil reduces scar height considerably