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Analysis of Social Network in the Field of Accounting
No full textIn a field like accounting, the flow of information, financial reports, analyzed data and many other
resources in a social connection pattern is required for the proper functioning or operation of the
audit firm, auditors and management teams. This research reviewed many literatures that focused
on the application of social network analysis in accounting services, like auditing, management and
accounting researches. The impact of social network or relationship among auditor, audit firms,
investors, lenders, management teams and researchers in accounting sector, is highly positive, due
to its help in the dissemination of important information and other resources, increase in the
investment return and its facilitation in researching and publication of numerous accounting articles
in high impact journals, which will help in education and acquiring of professional accounting
qualifications
Igbo kwenu: A Consensus Philosophy in African Communalism
No full textThe work studies ‘Igbo kwenu’ as a consensus
philosophy in African communalism. It is a cultural
identity, belongingness, solidarity and collective will
particular to Igbo people of Nigeria. Culture as we know
is a people’s way of life. This is a universal Igbo greeting
that cuts across all Igbo nations and “Igbo kwenu” is a
sacred call that connotes agreement, endorsement and
unity to achieve a common purpose. In good and in bad
times, this has been a major component speech of the Igbo
nation whether at home or abroad. In any public
gathering you will hear the cheering up when it is called
upon “Igbo kwenu” Yaa!. The communal nature of the
society makes the community to be a life giving or living
principles that injects and nurtures the spirit of
togetherness, solidarity and community consciousness.
However, some people use Igbo kwenu” as a cautionary
command or call to order while others pleads for unity
with Igbo kwenu”. In using the method of philosophical
analysis it will help in breaking down communalism
rooted in “Igbo kwenu” and its relevance in Igbo culture.
Therefore, the work examines the uniqueness and the
spirit of communalism rooted in “Igboo kwenu” as a
consensus philosophy of action in African communalism
LANGUAGE ATTRITION AS DIMINISHING (GLOBAL) CULTURAL HERITAGE
No full textLanguage Death and cultural Disappointment are two side of the same coin which are faced wit the same irresistible forces of human migration and homogenization of world civilization
Helminth Infections in children in Anza-Ihugh, Vandeikya Local Government Area of Benue State, Central Nigeria
No full textThis study was carried out to examine the prevalence of helminth infection among children in Anza-Ihugh
village in Vandeikya Local Government Area of Benue State, Nigeria. A total of two hundred and fifty (250) faecal samples
were collected, 128 of the samples were from primary school children while the remaining 122 samples were from children
not attending school through a systematic sampling. The collected samples were examined for the presence of helminth
infection. Out of the 250 samples examined for helminths, 67(26.8%) had helminth infection. 39(15.6%) of the samples
were positive for Necator americanus, 11(4.4%) for Ascaris lumbricoides, 3(1.2%) for Schistosoma mansoni, 2(0.8%) for
Taenia saginata, 2(0.8%) for Trichuris trichiura and 10(4.0%) for Strongyloides stercoralis. There was no significant
difference in the rate of infection (χ = 0.59, df =1, p>0.05) between children attending school and those not attending
school. Similarly, there was no significant difference (χ = 0.86, df =1, p>0.05) between male and female subjects which
implied that both sexes have equal chances of being infected by helminth species that were found in the area. The
prevalence of hookworms in the study area was attributed to the exposure and environmental factors since most of the
children usually play with sand and sit on the floor, these are areas that are conducive for egg and larvae to flourish. It is
therefore recommended that mass drug administration should be employed to control and eliminate the disease together
with other measures which are purely environmental to interrupt reinfection
Evaluating the Impact of Electronic Card Readers on Nigeria General Elections: 2015-2019
No full textThe use of the electronic card reader is a common phenomenon in the developed countries
of the West and other developing countries around the world including Africa. This
study evaluated the impact of the electronic card readers introduced into Nigeria's
electoral system during the 2015 and 2019 general elections. Anchored on the
functionalist theory, the paper attempted to ascertain if the biometric devices captured
thumbprints effectively and enfranchised all registered adult, and also find out whether
the inadequacy of trained INEC personnel contributed to the disenfranchisement of
Nigerian voters. The paper argued that although the rationale behind the introduction of
the smart card reader (SCR) was applauded, the card readers malfunctioned in several
polling units, a situation that caused undue delay in the accreditation process.
Accordingly, many Nigerians were disenfranchised as people‟s thumbprints were not
captured. Furthermore, the electorates were frustrated and the equipment failure was
rife as a result of the inefficiency of the electronic card reader in Nigeria. The paper
therefore recommended that the future use of electronic card readers should be
thoroughly reviewed in Nigeria, in view of the homogenous and widespread failure in
the previous elections
The Role of Political Leaders in Development Crises in Nigeria
No full textThe roles of political leaders are to build the society by harnessing resources available
for the development of a nation. Regrettably, Nigerian political leaders have failed in
their main duty which is to assemble resources humanly and materially for
development. Because of this, Nigeria at the moment battles with high rate of poverty,
high level of unemployment, high rate of political instability, corruption, insecurity of
lives and property and lack of infrastructural facilities in all sectors of the economy;
thus, this paper examined political leaders and development crises in Nigeria. It asserts
that the bulk that make up political leaders in the country are self-serving rulers rather
than men and women with credible characters, hence the large disparity between the
haves and have-nots in the country as well as the underdevelopment or no development
syndrome becoming cyclical. In order to break this cycle, the paper recommended
amongst others, the need for accountability and transparency to serve as yardsticks for
bringing to power, selfless leaders who will govern with the people's interest at heart.
Also, in order to promote development and good governance, existing, sound anticorruption policies must be implemented
CONSENT OVER CHILD’S HEALTH: RELIGION, MEDICINE AND LAW IN COLLISION
Get PDFBut for consent, many actions, if not all, would have occasioned liabilities upon the doers of these
actions. Consent excuses what ordinarily would have amounted to legal wrongs. Thus, in English
jurisprudence, the notion of consent is a crucial one. In the absence of consent, any contact with the
body of a person would constitute trespass, for which an action will lie, and damages accrue. When a
person’s health is impaired, the need for medical practitioner to ‘invade’ the body of the patient
becomes inevitable. Consenting to this ‘invasion’ by an adult with full capacity is no problem, as the
patient simply agrees to be treated. An adult may refuse medical treatment and the law would do nothing
about this. But with a child the narrative changes, as the child lacks the competence to make decisions
for himself or herself. The objective of this paper is to examine the position of the law in cases where a
child is needed to be medically treated, and the issue of want of informed consent comes into the
equation. Whose consent or what considerations would the law defer to? This is the fulcrum of this
article. The paper adopts a doctrinal methodology, and that is, an examination of what the law will do
in a situation where a prescribed medical procedure, for instance, blood transfusion, is in conflict with
the parents’ religious inclination. This paper found out that where the medically prescribed method of
healing of a child conflicts with his parents’ religious view or right, the court, on the basis of what is
the best interest of the child, give heed to the prescribed method. It is recommended that whenever the
health of a child is in issue, it is what is in the best interest of the child that should determine the
treatment or medication that should be deployed
Value-Relevance of Accounting Information in the Nigerian Stock Exchange
No full textThe study investigates the value relevance of accounting information in the Nigerian Stock Exchange. The
hypotheses were linearly modelled while adopting the pooled mean group estimation. The findings support the
inputs-to-equity valuation theory that highlights the ability of accounting information to provide information
on inputs to valuation models that investors use to value enterprises by revealing a significant relationship
between earnings per share, dividend per share, and brand assets (intangible assets), and share prices in the
companies being sampled. The findings reveal that accounting information is relevant in the Nigerian stock
exchange. Given the significant impact of earnings per share, dividend per share, and brand assets (intangible
assets), on share prices, the study thus recommends that accounting standard setters should work toward
improving the quality of accounting information in Nigeria for investment decisions. It also recommends that
policymakers increase the source credibility of intangible assets by developing better accounting standards for
including internally generated intangible assets
The Use of Public Expenditure in the Advancement of National Economy: A Comparative Study of the United Kingdom and Nigeria Publication Process Date
No full textThe study investigates the use of public expenditure in the advancement of the national economy
comparatively for the United Kingdom and Nigeria during the period 2000-2020. The hypotheses were
linearly modeled while adopting the ordinary least square method of estimation and the granger
causality test. The findings support Keynes' (1936) notion of the government intervening actively in
the economy through a variety of policy instruments by revealing a positive and significant
relationship between government spending and economic growth in the two countries being
sampled. The Granger causality test shows that Wagner's law, which states that there is a causal
relationship between economic growth and government spending, does not hold for Nigeria and the
United Kingdom. The study concludes that government expenditure has been better utilized for the
advancement of the national economy in the United Kingdom than in Nigeria. Given the positive and
significant impact of government expenditure on Economic growth, the study thus recommends that
Nigeria needs to improve its expenditure management by providing a sound macroeconomic
environment
LOCAL GOVERNMENT FINANCIAL MANAGEMENT AND TAXATION IN AFRICA: THE CHALLENGES AND RECOMMENDED APPROACHES
No full textThe part expected to be played by local governments in promoting efficient mobilization
of domestic asset is becoming more conspicuous as a result of the lingering economic effect of
some global disease outbreaks which have interrupted countries’ traditional financial inflows.
However, the local governments, particularly those in developing nations, do not seem to be
meeting this expectation. With exploratory research design, this study has reviewed the literature
on how the local government taxation and financial management are carried out in Africa. The
cardinal aim was to highlight some important issues surrounding the mobilization of financial
resource in the local governments, identify the major challenges and suggest the way forward.
The findings of the research indicated that most local authorities in Africa do not collect
sufficient taxes and other revenues necessary for executing their constitutional responsibilities.
The reason for this is partly the absence of efficient fiscal decentralization in majority of African
nations. In addition, the study observed that local governments in some African nations
apparently raise whatever taxes, fees, and charges within their reach, often without being much
perturbed concerning the economic distortions and distribution effects that those instruments
might create. This work perceives the heightened necessity to improve tax administration and
financial management practice in African sub-national governments through some relevant
reforms