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    REVIEW OF THE LAW AGAINST NARCOTICS ADDICTS BASED ON LAW NUMBER 35 OF 2009 CONCERNING NARCOTICS

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    Narcotics can be used to treat certain diseases, but if they are misused they will cause addiction for the user which will have a broad impact on social life and the nation's cultural values. The definition of Narcotics according to Law Number 35 of 2009 concerning Narcotics in article 1 number 1 states that Narcotics are substances or drugs derived from plants or non-plants, whether synthetic or semi-synthetic, which can cause a decrease or change in consciousness, loss of taste, reduce or eliminate pain, and can cause dependency, which are differentiated into categories as attached in this Law. This writing aims to conduct a study of the application of the law to narcotics addicts. The method used is the library research method. Perpetrators of narcotics crimes, especially narcotics addicts, according to Article 54 of the Law on Narcotics, states that narcotics addicts and victims of narcotics abuse are required to undergo medical rehabilitation and social rehabilitation. If the perpetrator is proven guilty of narcotics abuse, namely as a narcotics addict, the perpetrator is obliged to undergo treatment and/or care through rehabilitation. The period for undergoing rehabilitation or treatment can also be counted as the period for serving his sentence

    FORENSIC AUDITING PRACTICES AND FRAUD MITIGATION OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

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    The study sought to establish the relationship between forensic auditing practices and fraud mitigation from 2012-2022 for quoted DMBs in Nigeria. The selected predictor proxies included Fraud Investigation (FGN) and Fraud Litigation Support Services (FLS), whereas the criterion proxies were Corporate Governance (CTG), Internal Auditing (IAD) and Internal Control System (ICS). The study employed survey and ex-post facto research designs wherein primary and secondary data were used. The data spanned the period between 2012 and 2022. The data used for the analysis were ratings from questionnaires and the average figures from annual publish statement of account and Nigeria Stock Exchange statistical data. The data was analyzed using E-view-10 statistical software package. The study results established that secondary data proxies. The questionnaires were administered to the management staff of 24 quoted DMBs in Nigeria. Using panel OLS there exist a positive and significant relationship between the variables under investigation. It was recommended that the Management of DMBs Nigeria should put in place an internal control system that would allow each branch monitor its detailed daily financial operations, and NDIC in conjunction with CBN and other regulatory agencies should sustain the enforcement of compliance with the forensic auditing features to guarantee an enduring sanity in financial practices

    Quality of Work Life and Employee Work Passion of Electricity Distribution Companies in South-South, Nigeria

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    This study establishes the relationship between quality of work life and employee work passion of electricity distribution companies in South-South, Nigeria. Two hypotheses were established and tested for the study with a population size of 758employees of electricity distribution companies in South-South, Nigeria which were selected based on convenience sampling method. Sample size of 262 was determined from the total population of 758 using Taro Yamane’s formula. Therefore,262 questionnaires were distributed to employees of electrical distribution companies but only 187 questionnaires were retrieved and tested with the Pearson Moment Correlation Coefficient. The result of the analysis showed a positive and significant relationship between all the dimensions of quality of work life (job satisfaction and work environment) and the measure of employee work passion (obsessive passion) of electricity distribution companies in South-South, Nigeria. Based on the result, the study therefore concluded that there is a significant relationship between quality of work life and employee work passion of electricity distribution companies in South-South, Nigeria

    Green Transportation and Sustainable Supply Chain Performance of Road Transport Companies in Rivers State

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    This study was conducted to examine the relationship between green transportation and sustainable supply chain performance of road transport companies in Rivers State. The study adopted an explanatory research design and collected primary data in a cross- sectional survey. Primary data was generated through self- administered questionnaire. The study population comprised of the twenty- six (26) road transport companies operating in Rivers State as obtained from the Rivers State ministry of transport. The entire population was adopted as sample size. 2 managers were selected from each of the 26 road transport companies to arrive at a total of 52 respondents. The reliability of the instrument used in the study was ascertained using the Cronbach’s Alpha of reliability with a threshold of 0.70. The hypotheses were tested using the Spearman’s Rank Order Correlation with the aid of statistical Package of Social Sciences version 25.0. The test was carried out at 95% confidence interval and a 0.05 level of significance. The study showed that there is a positive and significant relationship between green transportation and sustainable supply chain performance (environmental, social and economic) of road transport companies in Rivers State. Thus, the study concluded that green transportation significantly relates with sustainable supply chain performance of road transport companies in Rivers State, Nigeria: and recommended that management of road transport companies in Rivers State should build the company’s strategy around the idea of green transportation, provide economic driving classes, and invest in employee education

    The Effect of Herbal Medicine on Pregnant Women Attending Antenatal in Nigeria Navy Reference Hospital, Calabar

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    This study was carried out to assess the effect of herbal medicine on pregnant women attending antenatal in Nigeria Navy Reference Hospital Calabar. Three research questions as well as three hypotheses were formulated to guide the study.  The study was a descriptive cross sectional research design, where 231 pregnant women attending antenatal in Nigeria Navy Reference Hospital Calabar participated. Questionnaire was the instrument for data collection. Face validity was adopted for the study while reliability for the instrument was ensured using test-retest reliability method. Data collected from the 231 respondents were analyzed using frequencies and simple percentages. The hypothesis formulated was tested for significance at 0.05 level using the chi-square (x2) analysis. The findings of the study revealed that there were several factors that encouraged the utilization of herbal medicine among pregnant women such as religion/culture, lack of finance, behavior of clinic staff, social pressure, cultural beliefs and myths amongst others. The common herbal medicine often used by these pregnant women included aloe vera, lemon grass, ginger, garlic, cranberry, bitter kola, green tea, herbal enema, valerian and peppermint (45%). Furthermore, miscarriage, stomach discomfort and heartburn, were some of the identified effects of herbal medicine on foetus and pregnant women attending antenatal in Nigeria Navy Reference Hospital Calabar. Thus, it was established that pregnant women who patronizes herbal medicine are exposed to several negative effects which in turn, affects their health and the foetus. Consequently, the study recommends amongst others, that the government should utilize all forms of media to create awareness on the negative effects of herbal medicine in order to enable pregnant women make informed decisions before using any herbal medicine. More so, pregnant women should seek health professionals before consuming any herbal medicine in order to prevent harm to the foetus and their health

    CONTRACEPTIVES AS DETERMINANT OF MENSTRUAL DELAY AMONG FEMALE STUDENTS IN TERTIARY INSTITUTIONS IN SOUTH-SOUTH

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    Menstrual period is an important process in women who have attained the age of menarche. It is an important period in womanhood and must come every month except otherwise. It could come as normal flow, heavy flow or scanty flow. Young ladies attain menarche at different ages. The aim of this study is investigate contraceptives as a determinant of menstrual delay among female students in tertiary institutions in South-South. This was a cross-sectional study involving female’s students in tertiary institutions across South-South who were within the age of less than 20 years to greater than 40 years. A well-structured questionnaire was administered to participants. Each participant had one questionnaire to fill appropriately and independently after instructions were given to them by the Research Assistants. Exclusion criteria was those female students that have not attain menarche.The study lasted for a period of 3 months. The study revealed that 74.3% of the students were not married and 98.8% of them have used contraceptives. Also, the study revealed that 98.4% of the respondents have used contraceptives for more than 5 years. The statistical analysis was carried out using Statistical Package for Social Science (SPSS) version 2

    Impact of different patterns of light on blink rate: A focus on occupational hazard

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    Blinking is a protective function of the eye in keeping the ocular surface lubricated continuously. Current research evaluated the impact of different patterns of light on blink rate with a focus on occupational hazard. The study was carried out on subjects within Abraka and Agbor. The inclusion criteria include cyber or Information communication and technology (ICT) workers who spend long time on screen of smart devices, Television and Laptops, staffs of clubs and bars who works overnight and people in rural area who are less exposed to these light patterns. Data was collected using; A closed ended questionnaire, maximum blink interval and blink rate were determined using a stopwatch. The study recruited both sex; males (n=41, 51.3%) and females (n=39, 48.8%). The blink rate was recorded as the highest mean value (27.87) compared to that of maximum blink interval (MBI) mean (27.68). The blink rate of the individuals studied ranged from 9.00cm to 50.00cm. The average blink interval for those exposed to tonic light is 27.64 while MBI is 29.49. However, correlation with MBI has a negative (r-0.198) relationship with blink interval. The average blink interval for those exposed to rhythmic light is 25.28 while MBI is 27.13. However, correlation with MBI has a negative (r-0.175) relationship with blink intervals. The effect of tonic and rhythmic light on the studied groups showed that 71.4% exposed to tonic light pattern reported “No tearing on exposure to fan/AC” while 28.6% reported mildtearing.The descriptive statistics of the relationship between tonic light, MBI and blink rate showed a negative correlation (r=-0.198). This study has shown that light exposure arising from occupational and domestic activities can lead to an irregular blink rate which can result in inability to keep the ocular surface constantly lubricated, and obstructing homeostasis

    Strategic Human Resource Management Practices and Organisational Resilience of Fast-Food Firms in Choba, Port Harcourt

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    This study investigated the relationship between strategic human resource management (SHRM) practices and organizational resilience in Choba, Port Harcourt. The main objective of the study was to examine the relationship between strategic human resource management and organisational resilience of fast-food firms in Choba, Rivers State.  SHRM practices stand as the predictor variable and was proxied by Strategic Planning (SP) and Performance Management (PM) while organisational resilience stands as the criterion variable. The study was anchored on the contingency theory as baseline for the research. The survey research design was employed, and this is because the study involved the investigation of opinion of a large number of people and the inferences were drawn from the investigation. The study made use of primary data which were gotten from questionnaire administration. Partial Least Square Structural Equation Modelling (PLS-SEM) analysis technique was used to test the hypotheses with the aid of Statistical Package for Social Sciences (SPSS) version 25.0. The result revealed that there is a significant and positive relationship between SHRM practices and organisational resilience in fast-food firms in Choba, Rivers State. Based on the findings, the study recommended that due to the significant relationship between SHRM practices and organisational performance, thatthat strategic SHRM practices should be handled properly in fast-food firms, since it enhances organisational resilience and that fast-food firms should have a deep insight into the strategic human resources management practices and the activities involved in the process

    PAYROLL DISCREPANCY: THE CASE OF HIGHER EDUCATION INSTITUTION EMPLOYEE

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    This paper addresses a payroll error caused by the complacency of the personnel responsible for payroll preparation. The error resulted in a three-month discrepancy in one employee's compensation. The consequences of this oversight had direct financial implications for the employee, as he unknowingly received a lower salary than specified in his contract. The case highlights the significance of addressing procedural gaps in payroll preparation for improved accuracy and reliability. The significance of this study is that it underscores the importance of implementing measures to prevent such errors from recurring and fostering a workplace environment where employees feel empowered to voice concerns and seek resolution without fear of negative consequences. This study employs case analysis to contemplate appropriate solutions, decisions, or recommended courses of action

    Creative Accounting and Financial Performance of Quoted Nigerian Manufacturing Companies

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    This study investigated creative accounting and financial performance of listed manufacturing firms in Nigeria from 2011-2021 using stacked data from annual financial statement of quoted manufacturing companies. Data for the study were obtained from secondary sources and analysed using Eview9 statistical package namely: Unit root test, Panel Cointegration test; Bayesian error correction model, panel OLS and Granger causality test among others. Data for the work were drawn with purposive sampling techniques from samples of 651 observations Nigeria stock exchange statistical Bulletins. The R-square shows explanation proxies and of the variance of the criterion variable is explained by the predictor variable. Which shows how well fitted the regression is based on the unique theoretical combinations of variables. While the remaining 56% is captured by other variables not included in the model i.e. the error term. The study rejects the null hypothesis and observes that there is significant (short-run and long-run) relationship between employed variables but in favour with on innovation accounting for transformation of the organisational setting into the betterment of rapid growth and productivity. The Granger Causality test shown from the results indicates there are four uni-directional and one bi-directional causality among the variables. Thus, there are correlations between the variables so as to predict the future trend. In conclusion, it can be notices that with the exception of DAC and RPT exhibited a positive coefficient and movement towards the criterion variable, financial performance i.e. ROA, which corroborates the a-priori expectation. We therefore recommend among others that Nigeria quoted firms should continue to train and re-train their staffs in order to refresh their knowledge on appropriate application of creativity accounting for the preparation and presentation of financial statements to boost their return on equity, asset and earnings

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