1,105,791 research outputs found

    W426 - Theses

    Get PDF

    ABSTRACTS OF Recent PhD THESES

    Get PDF

    Manifest ciberfeminista

    Get PDF

    INTERNATIONAL FINANCIAL REPORTING STANDARD, TRADE AND FOREIGN DIRECT INVESTMENT IN SUB-SAHARA AFRICAN COUNTRIES

    Get PDF
    Since the promulgation of IFRS as a result of the metamorphosis of the International Accounting Standard Board from the International Accounting Standard Committee in 2001, improved global capital flow and trade were identified as some of the outcomes from using IFRS for global financial reporting practice. Due to the fact that IFRS includes more realistic measure of accounting numbers and promotes better disclosure of accounting transactions, it is adjudged as a better form of financial reporting practice. Thus it reduces information asymmetry between preparers and users of financial information and promotes better disclosure and lowers cost of monitoring of subsidiaries and information barriers to cross border investments and trade. The rising global campaign for developing countries, including those in Africa, to adopt IFRS, still requires further examination as to its impact. More so, Africa is confronted by poor institutional framework and accounting infrastructure, and based on this, the consequent effect of IFRS adoption on trade and investment require empirical clarification. In essence, three important questions were asked: (i) to what extent has IFRS adoption enhanced trade flow of selected African countries? (ii) How has IFRS adoption impacted on the volume of FDI inflow to selected African countries? (iii) to what extent has the development of the accounting infrastructure in the selected African countries’ affected the influence of the adoption of IFRS on trade and FDI inflow. In answering the research questions, a panel data, consisting of 48 African countries were gathered and for the period 2002 – 2014. The econometric model were sourced from different database including the World Bank’s World Development Indicator, the United Nations Conference on Trade and Development Statistics and the Price Water House Coopers data on the extent of IFRS adoption around the world. The data were estimated using three approaches: the Ordinary Least Square regression, the Random Effect approach and the system GMM. The three estimation methods are deemed important considering their merits and weaknesses; thus, a multiplicity of methods will help for sensitivity checks. The key results from the study include that African countries will benefit more from IFRS by improving their institutional framework and more so through the development of accounting infrastructure

    DEVELOPMENT OF CLOUD BASED GERIATRIC HEALTH ASSESSMENT TOOL USING FRAILTY INDEX

    Get PDF
    Frailty in the elderly basically implies the vulnerability of older people to adverse health outcomes which can be engendered by different factors. It is apparent that as an individual becomes older, the risk of becoming vulnerable to threats of chronic disease also increases. Therefore a valid, reliable, and concise frailty measure is essential for public health and for all providers who work with older adults. Frailty measure allows for the identification of health factors that predispose an older adult to ill-health as well as directing the development of preventive and treatment interventions. Frailty measure is accomplished via frailty index assessment. The manual process employed in performing these assessments is deemed inefficient because it is prone to human error, misjudgment and bias as well as its electronic counterparts that lack security and data reliability. Although, from previous studies, different systems and approaches have been used to address this problem, these studies have not embraced an integration of several specific health scenarios and frailty algorithms. Also, existing systems do no employ any means of verification, security, proper data storage. Thus, the aim of this study is to improve on the achievements of previous studies by creating a more robust platform that considers three specific health scenarios, which are; Surgery, Cardiology and Oncology. This work also employs a combination of Two Frailty Algorithms; Edmonton Frailty Scale and Physical Phenotype Frailty to develop a prototype Geriatric assessment tool based on Frailty index equipped with verification and security that can be used for Frailty Assessment. The developed system was evaluated using ISO 9241 Usability standard to determine user satisfaction, efficiency and effective in the use of the system. The result of the usability evaluation showed that the developed application has an ‘above average usability’ rating of 3.59 out of 5 scales. This shows that the Geriatric Health Assessment system is usable for testing frailty in elderly peopl

    FUEL SUBSIDY REMOVAL AND ENVIRONMENTAL QUALITY IN NIGERIA: A DYNAMIC COMPUTABLE GENERAL EQUILIBRIUM APPROACH

    Get PDF
    Environmental challenges such as climate change continue to threaten human existence globally. This has necessitated renewed focus on some existing policies that by design or otherwise may counter global efforts at addressing these challenges. Various engineering solutions have been championed while economic and social development tools have focused on using various policy instruments to reduce the concentration of emissions in the atmosphere. One of such policies is the fuel subsidy policy and various arguments for and against this policy exists. While some support the policy as it enhances access to energy and promotes welfare, others argue that it places budgetary burden on the economy. More so, studies that have focused on policy instruments have employed different approaches. However, those that focused on addressing environmental questions in terms of promoting green growth are very scarce. This study, thus, investigated the environmental consequences of fuel subsidy removal in Nigeria using an economy-wide modelling approach. It adapted the energy-environment (E2) dynamic CGE model of the Nigerian economy that is based on the Partnership and Economic Policy (PEP) recursive dynamic CGE model. Furthermore, the study simulated three scenarios namely the partial removal (Simulation1), gradual removal (Simulation 2) and complete removal (Simulation 3) of import tariff on imported refined oil. It assessed the impact of the various simulation strategies on carbon emissions (as a measure of environmental quality) in Nigeria. The dataset employed is the re-aggregated version of the 2006 Nigerian Social Accounting Matrix (SAM) that specially accounted for petroleum subsidy. The re-aggregation was to make it more compatible with the main objective of the study. This is necessary since the 2006 SAM has different components. The outcome of the simulation analysis showed that reduction in carbon emission occurred only when subsidy was partially removed, but marginally increased with gradual removal and complete removal. This suggests that even though the removal of subsidy can reduce emission, it is not sufficient in the long term especially as there is yet to be a viable “green” alternative to petrol in Nigeria. Therefore, subsidy removal will only make consumers reduce consumption initially and then increases later in order to meet their energy demands since there is no better environmentally friendly alternative to petrol. It is recommended that subsidy on petrol be targeted towards enhancing the commercialisation of renewable energy sources or appropriate technology (such as fuel blending) which are still not affordable for some households. This will further enhance the development of green growth practices and then be supported with relevant financing options in order to make it sufficient for driving environmental quality in Nigeria

    Research Design Chosen by English Department Students in Their Thesis

    Get PDF
    This study concerns with research designs employed by English Department student in their theses. This study has two problems : (1) What research designs are employed by English Department students in their thesis ? (2) What is the most frequent of research design chosen by students in their theses ? The scope of this research is all theses published in 1996-2001. They are chosen in order to know the most frequent research design chosen by English students in the five years spread. The population in this research is the English Department student’s theses that consist 145 theses in 1996-2001 periods. Then, the sample are 36 theses. The sample in this research are 6 theses published in 1996, 6 theses published in 1997, 6 theses published in 1998, 6 theses published in 1999, 6 theses published in 2000, 6 theses published in 2001. The theories include more explanations of characteristic variety research designs, like descriptive, experimental, ex post facto, etc. The research design which is used in this research is descriptive. From the analyzed data, it was found that : (1) Research designs which is used are : 1 or (2.7%) student uses experimental, 24 or (66.6%) students use descriptive, 1 or (2.7%) student uses correlational, 9 or (25%) students use content analysis and 1 or (2.7%) student uses ex post facto, (2) The most dominant research design chosen by the English Department students in their theses from 1996-2001 periods is 24 or (66.6%) students use descriptive

    DEVELOPMENT OF ELECTRONIC VOTING SYSTEM USING AGILE AND COMPONENT BASED APPROACH

    Get PDF
    Voting is an essential and crucial aspect of any election and involve the processes of electing leaders or representatives into positions of authority in a democratic system of government. This process is usually marred with multiple irregularities such as falsification of results, identity theft, stolen of ballot boxes, multiple voting problems, double voting , over voting, delay in the release of voting results, and electoral fraud just to mention a few as commonly associated problems with elections in developing countries in which Nigeria is no exception. In this research, we aim at solving the various difficulties and anomalies associated with manual based voting processes by using agile development and components based software engineering principles to evolve a robust and reliable electronic voting system that can be used to conduct national election and any other election in the country. This will enhance and guarantee the credibility of the electoral processes and show a true reflection of the wishes of the people. However, the need for speed, reusability and adaptability informed this effort to apply agile and Component based approach (CBSE). The researcher engaged in requirements analysis, design, implementation, and evaluation of the system using RAS benchmark metrics and estimation techniques like function point analysis (FPA) and constructive cost model (COCOMO)

    MARKOV CHAIN ANALYSIS OF BUSINESS STRATEGY AND CUSTOMER LOYALTY IN THE NIGERIAN TELECOMMUNICATION INDUSTRY

    Get PDF
    The purpose of this study is to analyze the Competitive Strategies of Telecommunication Companies in Nigeria and how it affects Customer Loyalty using Markov Chain. The Markov Chain was used to predict Consumer Switching Behaviour. Mobile telecommunication providers face a great ordeal in their quest for market share, growth and profit. In the Nigerian market space with its low switching cost and barriers, it a continuous struggle telecom firms to not only attract new customers but to retain old ones. In, there are four mobile telecom providers operating in the market and form the basis for this research, they are; MTN, Airtel, Glo, & 9mobile. Primary data was obtained through a questionnaire and residents in the vicinity if Lagos State University were targeted for the study. 200 questionnaires were self-administered by the researchers to the subscribers of all the mobile telecom providers and 180 questionnaires were returned. The questionnaires were analyzed using Markov Chain Analysis of Data, which was used to predict the switching behaviour of customers using variables such as; Price, Service Quality and Corporate Brand Image. The results identified Service Quality and Corporate Brand Image as having much effect on consumers’ switching behaviour as opposed to Price which had a less impact on switching behaviour of customers. The research concluded that it is cheaper for firms to seek to retain existing customers than to acquire new ones. Though the customer acquisition cost varies and it is subjective by a number of factors, it is still a cost all the same. The study recommends that telecom firms should first seek to retain customers than to acquire, by aligning their marketing strategies to this goal, some of the saved acquisition cost can be used to improve service quality and build better corporate brand image, two concepts which the study proved made customers more loyal
    corecore