The Treasury Single Account (TSA) as an Instrument of Financial Prudence and Management: Prospects and Problems

The Treasury Single Account (TSA) was recently implemented fully in the Nigerian economy by the present government in order to ensure prudence and probity in the management of financial resources. With the TSA government expects to block all loopholes and leakages of financial resources of the government and also ensure a robust financial management system. The paper therefore provides the conceptual meaning of the TSA and also gives its expected benefits to the economy of Nigeria such as enhance system of financial management and control, unification of various Accounts of government, reduction of the costs of government borrowing and ensuring of optimum utilization of government financial resources. The paper also analyses the objectives of the TSA systems and its various Accounts such as TSA main account, Subsidiary Account, ZBAs, Transit and Imprest Account among others. The paper finally discusses the prospects of the TSA system and its challenges and concludes that the system requires political will, honesty and determination so as to overcome the various challenges identified in the paper in order to achieve the expected benefits of the system Keywords: Single treasury account, probity, financial prudence and accountabilit

Integrated waste recycling framework for municipal solid waste generated (MSWG) in Bauchi Metropolis, Nigeria

An audit survey of quantities and compositions of municipal solid waste generated (MSWG) is important to plan an effective waste management in any locality. Resource recycling of solid waste materials is more preferable than waste disposal in landfills, which is the last choice consideration. In Bauchi metropolis, the resource recycling possibilities from MSWG are rarely explored as evident in the observed mixed waste disposed-off in the final dump sites in the study area. In Bauchi as in most Nigerian cities mixed waste is disposed without segregation into open dump sites as a typical method for waste management. This study has investigated the MSWG in Bauchi metropolis and explored the possibilities of integrated waste recycling (IWR) due mainly to lack of waste characterisation studies. An IWR system combines recycling with composting methods as a strategy to achieve optimum recovery of inorganic and organic wastes respectively from the MSWG. This study is a quantitative analysis of MSWG in the three residential zones within Bauchi metropolis. Stratified random method was used to select 400 household units as sample size for data collection and 368 of the screened data was found valid for detail analysis. The result revealed waste composition that supported IWR method and can recover up to 76.55% of MSWG in Bauchi the study area. This study concludes that IWR possibilities are large from the compositions of MSWG in Bauchi metropolis. Therefore, IWR framework is proposed to implement these possibilities as a prelude to effective management for MSWG in Bauchi metropolis, Nigeria

The Knowledge Economy: How Intellectual Capital Drives Financial Performance of Non-financial Service Firms in Nigeria

The study investigates the relationship between intellectual capital and financial performance of 58 listed non-financial service firms in Nigeria for a period of eleven years from 2012 to 2022.The study extracts data from annual reports and accounts of the listed non-financial service firms in Nigeria. The study aligns with correlational research design and positivism research philosophy. The modified Value-added intellectual coefficient (MVAIC) method is applied to measure the value-based intellectual performance of the sampled firms. Return on equity (ROE) and Tobin’s (TQ) are used to measure the financial performance of the firms. The intellectual capital (human and structural and relational capital) of selected firms has been analyzed and their impact on financial performance has been measured using the multiple regression technique. The findings of the analysis reveal that the relationships between intellectual capital and financial performance indicators, namely ROE and TQ, are varied. The study results suggest that intellectual capital influences the financial performance of Nigeria’s listed non-financial service firms. The study recommends that the board of directors of non-financial service firms in Nigeria should identify, protect and ensure effective utilization of intellectual capital in their companies in order to achieve long-term success and competitiveness. The study provides policy implications as the MVAIC method can be used as an important tool by decision-makers in the knowledge economy to integrate intellectual capital in the decision-making process.

Modelling the Transmission Dynamics of the Lassa Fever Infection

Lassa fever is an acute hemorrhagic zoonotic illness that usually last for days duration occurring mostly in West African countries. Lassa virus being zoonotic means that, transmission of the disease from infected animal to human is possible with the animal reservoir or host being a rodent of the genus Mastomys. Currently, an ongoing outbreak in Nigeria has spread to 19 States of the country. Statistical figures indicated that, out of suspected cases, has been confirmed with deaths of infected persons from Lassa fever in less than two months, giving a case fatality rate of..... More details can be found in the full paper

Yapay burun : optofluidic fotonik Bragg fiberleri ile uçucu organik bileşiklerin teşhisi

Cataloged from PDF version of article.Thesis (M.S.): Bilkent University, Department of Materials Science and Nanotechnology, İhsan Doğramacı Bilkent University, 2016.Includes bibliographical references (leaves 66-77).Artificial nose system, comprising of a bundle of photonic Bragg fibers used for identification of industrial toxic gases is reported. The system, otherwise known as optoelectronic nose, harvests the unique infrared spectrum of volatile organic compounds (VOCs), in conjunction to a fabricated multilayered photonic Bragg fibers that filters the incident spectrum of the infrared to a narrow transmission band. The sensing mechanism of the device comprises the measurement of infrared absorption of volatile analytes inside the hollow cores of opto uidic Bragg fibers. An array of six fibers is used, where each fiber target a different region of the midinfrared in the range of 2-14 m with transmission bandwidths of about 1-3 m. The quenching in the transmission of each fiber due to the presence of analyte molecules in the hollow core is measured separately and the cross response of the array allows the identification of virtually any (VOC). The device was used for the identification of seven industrial VOC vapors with high selectivity using a standard blackbody source and an infrared detector. The array response is registered as a unique six digit binary code for each analyte by assigning a threshold value to the fiber transmissions. The developed prototype is a comprehensive and versatile artificial nose that is applicable to a wide range of analytes.by Abubakar Isa Adamu.M.S

Confirmatory factoral validity of public housing satisfaction constructs

Validation of housing satisfaction constructs using different perspectives is necessary with increasing relevance of Modelling in post occupancy evaluation (POE). This paper used building components theory to identify tangible and intangible building features and assess the factorial validity of the constructs, with the intention to create substantial and reliable measurement models which can efficiently measure occupants’ satisfaction constructs in public housing evaluation. A total of 300 questionnaires were administered in Gombe metropolis, Nigeria. Some 246 were collected, and 212 were used for final analysis after data screening. Tangible and intangible building satisfaction constructs were produced as independent latent constructs while building component satisfaction as the dependent latent construct. The validity of the constructs was confirmed by AMOS software. Results demonstrated the factorability of occupants’ satisfaction using building components, tangible and intangible features, and provided a standard for a holistic understanding of building satisfaction components. Hence, this supports the use of building component theory in POE studies. Future studies can identify the relationship between dependent and independent building satisfaction construct. Findings are useful for performance evaluation in public housing studies, Users’ satisfaction analyses and formulation of policies to achieve public housing satisfaction

Exploring the resource recovery potentials of municipal solid waste: a review of solid wastes composting in developing countries

Population explosion, high urbanization and improved living standards have induced rapid changes in quantities and materiacompositions of solid waste generation globally. Until recently solid waste disposal in landfills and open dump sites waconsidered more economical and it is the most widely used methods in developing countries. Hence the potentials in the othealternative methods such as the resource recovery and recycling and their integration into waste management have been scarcelassessed. However, the ever growing challenges posed by the rapidly increasing quantities and compositions of solid wastes ideveloping countries led to the searching for alternative waste disposal methods. In this regard the paper presented an assessmenof the resource potentials of municipal solid waste materials arising from cities in developing countries as a strategy fosustainable solid waste management. Using published data on solid waste composition the paper has identified that there is higpotentials of composting in the solid waste stream from cities in developing countries. In conclusion, it recommended the recoverof organic waste material and papers for composting and the recycling of plastic, metals, textiles and others to explore their resource recovery potentials. This will largely reduce the ultimate quantities of solid waste for disposal and lower the operatincosts. This strategy will achieve sustainable waste management in developing countries. It is hoped that the paper has provided useful guide for wastes management policy decisions in developing countries

Value Relevance of Accounting Information: Empirical Evidence from Listed Conglomerate Firms in Nigeria

In recent years, internal and external investors have lost confidence in Nigeria due to insecurity, energy (power), economic instability, and governance. Although the government is trying to overcome the menace, there are still unresolved issues in the aspect of the challenges above, which affect value relevance and accounting information in ensuring the perpetual existence of companies in Nigeria. As such, the study examined the value relevance of accounting information of listed conglomerate companies in Nigeria. The study population comprises six companies: UAC Nigeria Plc, Chellarams Plc, SCOA Nigeria Plc, John Holt Plc, Transnational Corporation of Nigeria Plc, and Custodian Investment Plc. The data was extracted from their annual report and accounts. Descriptive statistics correlation regression was conducted in the study. The result shows that return on share price has a significant negative relationship with dividend per share. The study recommends that standards comply in reporting and disclosing all accounting information in the published financial statement to maintain value relevance and attract more investors

The factors influencing municipal solid waste generation in bauchi town, Nigeria

This study investigated the factors influencing municipal solid waste generation (MSWG) in Bauchi town, the administrative headquarters of Bauchi state, Nigeria. The study used quantitative method, while experiments and questionnaire surveys, were used as the major instruments for data collection. Data on solid waste generation and the socioeconomic attributes of residents from 400 households were collected from residential zones within Bauchi town, the study area. Descriptive statistics, Correlations and Standard Multiple Regressions (SMR) were computed for data analysis using SPSS 2.2 software. Twelve (12) socioeconomic factors were computed in SMR to determine the significant factors of MSWG in the study. The results showed that five factors, namely: household size, income, education, house head age and occupation have exerted significant influence on MSWG in the study area. The results also showed that F (5:362) = 84.058 at p ≤ 0.01 and adjusted R² = 0.531; which indicated that the factors in the SMR model have sufficiently explained the variance in MSWG in Bauchi town. The study concluded that the five significant predictor factors have adequately explained the variance of MSWG in the study area. Therefore, the factors have implications for planning of effective waste management system in Bauchi town, Nigeria

Spirituality in entrepreneurship from Islamic perspective

Spirituality in entrepreneurship is an emerging area of interest which has begun to generate attention from management scholars. However, most research carried out in this area is from the western perspective. Until recently, there is dearth of research that gears towards spirituality in Islam and its contribution to the overall development of modern organisations. Precious little information is available regarding spirituality in Islam and its effects on entrepreneurial outcomes. This exploratory study presents a conceptual analysis of the effects of spirituality in Islam on entrepreneurial motivation, performance and commitment to social responsibility. It has been suggested that spirituality in Islam has the potential to positively influence the attitudes of entrepreneurs and to serve as a motivational drive for going into business. Also, it has the potential to serve as a catalyst for positive energy, enhanced performance and increased commitment to social responsibility. Thereafter study presented a conceptual framework based on exhaustive literature reviews, to guide future research, which was subsequently followed with a discussion on the implications for theory and professional practice at the end