Supporting Preschoolers’ Early Writing Through Parent-Teacher Collaboration: A Design Based Study

This study used a design-based methodology to investigate the impact of parents\u27 and teachers\u27 collaborative efforts in supporting preschool children\u27s early writing. The sample included the lead teachers of the 3K and 4K classrooms at a local child development center. Six parent-child dyads from the 3K classroom and five parent-child dyads from the 4K classroom were selected using a convenience sampling technique. Data on children’s literacy skills and parents\u27 and teachers’ involvement were collected using quantitative and qualitative measures. Children\u27s literacy skills were measured in four areas: concepts about print, letter identification, letter writing, and name writing using Clay\u27s Observational Survey instrument. Children were expected to write daily using the Teacher Child Parent (T.C.P) Writing Collaborative Notebook with the support of their parents. Teachers’ involvement in children’s early writing skills was collected through classroom observation, pre- and post-semi-structured interviews, and feedback in the notebook. Parents’ involvement in children’s early writing skills was collected through pre- and post-semi-structured interviews and comments in the writing notebook. Findings revealed that children\u27s emergent literacy skills were significantly improved and were connected to the frequency of the use of the notebook and the strategies used by parents. Parents employed different strategies to support their children\u27s writing. Interestingly, the type of feedback teachers provided in the T.C.P Writing Collaborative Notebook and the frequency and nature of this feedback influenced parents\u27 motivation to work with their children and send the notebooks back to school daily. Therefore, this study demonstrated that effective parent-teacher collaboration significantly improves preschool children\u27s early writing and other related skills. It also makes important contributions to existing research because no studies known to the researcher have examined how parents and teachers can collaborate to support preschool children over a period using an iterative, design-based method that integrated research-based strategies

U.S. Foreign Direct Investment in Developing Countries: a Case Study of Malaysia, Mexico and South Africa

There is an upsurge for foreign investment in developing countries. Developing countries that seek foreign investment actually prefer foreign direct investment. The issue of foreign direct investment has become a controversial issue among developing countries. Though this type of investment provides economic growth, employment, and infrastructure development, developing countries may also suffer legal and economic manipulation by the foreign investors at the expense of their countries’ resources. The foreign investment policies of developing countries that seek such foreign direct investment ultimately determine the actions of foreign investors. In many developing countries, foreign investment policies and other investment regulation are catalysts to the desire for economic growth than proponents of such growth. This paper seeks to examine the concept of foreign direct investment in developing countries

An Audit of the Egress System in Multi-Storey Annexes of Four Halls of Residence at Knust, Kumasi, Ghana

Fire safety construction and fire safety equipment installations are important systems required for occupant safety. A principal consideration in this case is the provision of an effective egress system that could be located at appropriate places to aid people to safety. The absence of these measures in multi-storey blocks leaves occupants at greater risk. This paper presents results of a study carried out in students’ Halls of Residence at the Kwame Nkrumah University of Science and Technology (KNUST) in Ghana. Past and current statistics show an average of 300% increase in population of the multi-storey blocks on KNUST campus without any consideration of the capacity in the egress system. Documentation of the egress system in the halls of Residence was done by use of measured drawings and photography. A comparative analysis of the existing dimensions and standard dimensions revealed the narrow width, unequal treads and risers of steps and other inaccuracies of stair components. The results of the egress analysis showed the bottlenecks and constrictions that will be created when occupants rush out in an emergency. These lapses can be eliminated when proper circulation is introduced to the existing components and the construction of a suitable fire escape stair to aid occupants to a place of ultimate safety. Keywords: safety, egress, fire protection, vertical circulatio

Rainstorm Intensity–Duration–Frequency Model for Tarkwa, Ghana

Rainstorm intensity–duration–frequency relationship is a tool required for appropriate planning and designing of drainage systems. In this study, 22 years of annual peak daily rainstorm data distribution was tested to verify if it followed Lognormal, Gumbel, or Log Pearson Type III distribution. The distribution to which it belonged was used to build rainstorm intensity model of 0.5, 2, 5, 8, 10, 12, 15, 18, and 24 h durations. The findings revealed that the observed peak annual rainstorm followed Gumbel and Log Pearson Type III distributions at 0.05 significant level. Sherman rainstorm intensity model was also adopted and the parameters determined. Data generated with the Gumbel distribution function best fitted the Sherman model followed by those by log Pearson Type III. The rainstorm models developed with Sherman’s equation were recommended for use in the Tarkwa area. Keywords: Flood, Gumbel Distribution, Water Resources, Rainstor

Framework of Church Accounting in Nigeria: Pragmatic Examination of the Problems, Prospects and Financial Implications of Proliferation of Churches

The study focused on framework of Church Accounting in Nigeria: Pragmatic examination of the problems, prospects and financial implications of proliferation of churches.  It was aimed at identifying the core accounting practices in churches and relating them to standard accounting practices for non-profit organizations and also examined how the resources generated by the churches are utilized for growth and development of the churches as well as the welfare of members.  The study made use of both primary and secondary sources of data. Research hypotheses were formulated and tested to verify the facts gathered on the study. The analysis revealed the following: Church accounting is not significantly different from accounting in non-profit organizations.    Although there are minor differences in practice, the underlying principles are the same.  Secondly, church accounting system is significantly necessary in contemporary times to ensure proper accounting of resources and for future decision making with respect to financial dealings, growth and development.  Based on the empirical and non empirical findings, the researchers are of the opinion that although church accounting is non-profit oriented, efficiency should not be sacrificed for subjectivity. Church accounting practices should be properly organized by employing qualified accounting personnel and conduct all financial affairs to sustain confidence and trust of members. Lastly, church administrators should undertake to train, educate as well as instruct members involved in the accounting functions and practices in order to have accounting system that would pass basic test of integrity. Keywords: Church accounting, tithes, thanksgiving offering, vows & pledges, gifts & donation

Tax Reforms and Revenue Trend in Nigeria: The Dyadic Interact

The study examines tax reforms and revenue trend in Nigeria from 1981 to 2014. Specifically, an attempt was made to verify the dyadic interaction between total federally collected revenue and tax reforms process. To achieve the objective of the study, relevant secondary data were sourced from the Central Bank of Nigeria (CBN) statistical bulletin and Federal Inland Revenue Service (FIRS) gauge. The data collected were analyzed using relevant descriptive statistics and econometric models such as the Augmented Dickey Fuller and Philip-Peron unit root tests, Johansen co-integration test and Engle Granger Causality test. By way of preliminary test, the Augmented Dickey Fuller and Philip-Peron tests were employed to test for unit root. Most of the time series variables were non-stationary at levels but became stationary after first differencing. The Johansen rank test indicates that long-run dynamic trend exists between tax reforms and total federally collected revenue in Nigeria. The pair wise Granger Causality shows that tax reforms granger-caused total federally collected revenue. The model equally shows that the various income taxes were statistically significant and have positive relationship with total federally collected revenue. The coefficient of the Error Correction Model (ECM) is negative and statistically significant; showing that an established long-run dynamic relationship can be attained giving that 76.6114 percent of the deviation in total federally collected revenue is reconciled annually. The Durbin-Watson (DW) statistic value of (1.677412) falls in the no autocorrelation region and hence autocorrelation do not exist. Nevertheless, promotion of tax reform by improving on the structural dimension of the tax system; minimizing the level of tax evasion and avoidance; reducing tax burden; granting of full autonomy for the Federal Inland Revenue Service (FIRS); eliminating multiple taxation; reviewing obsolete laws and rates to align with current changes in macroeconomic fundamentals for the promotion of fiscal responsibility and sustainability; a corruption-free and efficient tax administrative machinery with staff who are well trained, equipped and motivated to ensure accountability and transparency in tax administration, will help the public sector to generate more revenue through taxation. Keywords: Tax reform, total federally collected revenue, trend, dyadic interact, granger causality, unit root, co-integration, Nigeria and Error Correction Model (ECM)

Nigeria’s Revenue Profile and Development Mesh

The broad purpose of the research work is to empirically ascertain the web of relationship that exists between Nigeria’s revenue profile and development mesh. It goes further to investigate whether aggregate revenue proxied by various revenue sources such as total federally collected revenue, oil revenue, non-oil revenue, federation account and federal government retained revenue have any significant impact on the overall performance of the Nigerian economy. In order to embark on this exercise, annual time series data from Central Bank of Nigeria and Federal Inland Revenue Service spanning the years (1980-2014) were employed. The Johansen Co-integration test confirmed that a long run dynamic equilibrium relationship exists between economic development and various revenue sources and the Granger Causality result shows that the various revenue sources granger caused economic development in Nigeria. On the basis of our findings and conclusion thereof, and in the light of the need to encourage and promote economic development giving our huge public revenue, the government both at the national and sub-national levels sector should modify the economic policy so as to enhance the revenue generation base for increase economic development. The non-oil sectors should be harnessed to reduce the overdependence on oil and avoid the external shock resulting from the ongoing economic crisis. Government should revise its budgetary system to ensure operational and allocative efficiency. Keywords: Revenue profile, development mesh, granger causality, unit root, co-integration, Nigeria and Error Correction Model

Building Information Modelling (BIM)—versioning for collaborative design

The engineering design process is a complicated activity. It is often characterized by multi-disciplinary teams in multiple places working together on a single project, using different models and software tools. In addition, such activities generate a large amount of data that require exchange among designers and stages of the work. In industry, the current collaboration approaches often focus on integrating and managing multiple models from multi-designers. Building Information Modelling (BIM) is playing a major role in facilitating collaboration. BIM provides an opportunity to electronically model and manage the vast amount of information embedded in a building project, from conception to completion. In the building design process, changes and modifications are inevitable even in the contemporary BIM approach. Such changes need to be well managed to keep track of changes to ensure that designers have an up-to-date version of the BIM model. The main goal of this research is to develop a collaborative BIM platform that tackles the challenges of integrating object versioning, as a change management approach, and an IFC model, as data representation of BIM. This has been done through suggesting new IFC extensions to add further concepts representing the history of changing to any object of the model. It also explores possibilities of adding or merging object-based change information to existing BIM models to enable the representation of design intentions, identification of affected changes numerically and visually. A prototype system is implemented in C#, using .NET framework and Revit API platform. This paper concludes that the proposed system can contribute to improving collaboration - in terms of tracking and management of affected changes during multi-disciplinary design process

Appraisal of Policy Impact of Treasury Single Account in Nigeria

Treasury Single Account (TSA) is one of the several measures adopted by the Federal Government of Nigeria to address the issue of lack of accountability and corruption in fiscal operations in the Public Sector. It is a financial policy, which requires all Ministries, Departments and Agencies (MDAs) to move their deposits with commercial banks into a single account with the Central Bank of Nigeria (CBN). The consolidation is to ensure accountability, enhance transparency and curb corrupt practices associated with management of public funds. The objective of this paper is to appraise the policy impact with a view to proffering solution to the identified gaps. Questionnaires were administered to gather views of individuals and institutions. Secondly, data were equally gathered and analyzed using survey and exploratory research design. The study revealed various sheds of opinion: while bankers decry the distortion of their liquidity management plan, the federal government on the other hand claims a huge success because it can now comment on its aggregate cash holding without the drudgery hitherto associated with getting to all commercial banks or MDAs with multiple accounts. The civil society agrees with government that the policy has brought about transparency in fiscal management. The paper concludes by drawing attention to the shock being experienced by the deposit money banks, which has led to downsizing of its personnel, and adopting other cost minimization measures. The adverse effects on lending capacity with resultant effect on operations of the banks and companies which would ultimately result in lower profits and companies’ income tax to the federal government gave the basis for recommending adequate education to elicit buy-in of all stakeholders and building into the policy a transitional window. The federal government is also advised to engage in sensitivity analysis to avoid unanticipated drop in GDP resulting from folding up of companies, which are not able to withstand the sudden financial jolt. Keywords: Treasury Single account, fiscal operations, lending capacity liquidity, deposit money banks, spending units (SUs)

ASSESMENT OF PALM KERNEL SHELL AS A COMPOSITE AGGREGATE IN CONCRETE

This  manuscript  presents  a report on  the  physical properties of palm kernel shell used  here  as a coarse aggregate  and  their  effect  on the strength properties of palm kernel shell concrete.Laboratory research was carried out to observe the effects of replacing crushed granite with palm kernel shell on the compressive strength and density of palm kernel shell concrete. Mix design of 1:2:4 and a water-cement ratio of 0.6 were used to produce concrete specimen cubes of size 150mm3.A total of 60 cubes were made and wholly submerged in water to cure for 28days at intervals of 7days i.e. 7, 14, 21 and 28 days after which their densities and compressive strengths were determined. Granite was replaced with palm kernel shell in the mix at 25% interval resulting in three replicates of specimen cubes at each curing age. Compressive strength and density decreased continuously as palm kernel shell was added to the mix for all the Curing ages tested. The 28day compressive strength of the palm kernel shell concrete ranged from 12.71 to 16.63N/mm2, whereas the density ranged between 1562 to 2042 kg/m3. Physical properties tests conducted include sieve analysis, bulk density, moisture content and specific gravity to describe aggregates. The Specific gravities of Sharp Sand, Crushed Granite and Palm Kernel Shell were found to be 2.5, 2.76 and1.301 while their bulk densities are 1650, 1545, and 634 kg/m3 respectively. Water absorption capability tests on crushed granite and palm kernel shell were observed to be 6% in both 1hr and 24hrs and 11% in 1hr and 21.5% in 24hrs respectively. All the aggregates utilized in this research work demonstrated their suitability in concrete production given the observations and physical properties result present