FORENSIC ACCOUNTING AND CORPORATE CRIME MITIGATION

The broad objective of this paper is to examine forensic accounting and corporate crime mitigation in Nigeria. The study was prompted by the dearth of research work on forensic accounting and corporate crime mitigation. Descriptive statistics and percentage analysis using Statistical package for social sciences (SPSS 17.0) were used to analyse the responses from the various respondents. Findings from the empirical result indicate that forensic accounting could be a valuation tool in strengthening corporate governance which could help to curb the menace of corporate crime in Nigeria. The researcher made useful recommendations among which are; corporate governance mechanisms should encompass forensic accounting in addition to its composition as contained in the Code of Best Practices on Corporate Governance as issued in 2003. In addition to the introduction of forensic accounting, the auditing profession should also not be left out in this all important innovation by embracing forensic audit to actually unveil fraudulent practices in Nigeria Corporation

Military Expenditure and Economic Growth: Evidence from Nigeria

The impact of military expenditure on economic growth has continued to be a subject of debate in the literature. In several African countries, military expenditure has been on the increase in the last few decades making it imperative to explore the impact of military expenditure on the growth of the economy. This study investigates the relationship between military expenditure and economic growth in Nigeria using annual time series data from 1981 – 2017. In achieving this objective, the study adopted a simple growth model that incorporates military expenditure as a share of government expenditure for the period of study. The autoregressive distributed lag (ARDL) estimation technique was used in testing the relationship between the variables in the model. The result of the study shows that there is a significant positive long-run relationship between military expenditure and economic growth

Fortification of dough with moringa, coriander, and amaranth improves the nutritional composition, health-benefiting properties, and sensory attributes of Nigerian wheat bread

Consumption of bread can be associated with some health issues, which can be improved by fortifying it with plants that are good sources of nutrients and bioactive compounds. This study investigated the effects of fortifying bread with 3 leafy vegetables on the quality of Nigerian wheat bread. Leave powders of coriander, moringa, and amaranths were added to wheat dough at 0% (control), 1%, 3%, 5%, or 7%, and the blends obtained were used to bake vegetable breads, which were then analyzed for proximate, minerals, total phenolics, antioxidant activity, reducing sugars, glycemic index, and sensory evaluation. Results showed that vegetable fortification significantly increased bread ash (from 0.84% in control up to 1.93% in fortified bread), crude fiber (from 1.68% to 3.29%), and nutritionally important minerals Ca, Mg, P, Fe, and Zn (up to 5.2-fold, 5.1-fold, 18.1-fold, 4.1-fold, and 14.0-fold, respectively); it reduced carbohydrates (from 65.65% down to 43.16%), crude lipids (from 2.25% down to 0.44%), and caloric value (from 1239.65 down to 1125.19 kJ/100 g), with little or no effect on proteins and moisture content. The fortification also improved the bioactive properties of the bread, as evidenced by a considerably higher phenolic content (from 0.40 up to 13.95 mg/100 g GAE) and increased antioxidant activities. There was a significant 1.1-to 3.4-fold decrease in the reducing sugars of composite breads with 5% and 7% vegetable powder, and the selected bread formulation with Moringa 7% lowered the glycemic index of rats by 3.5-fold. Fortification did not generally affect the appearance and taste of the breads but decreased other sensory parameters and overall acceptability; the bread sample enriched with 1% amaranth received the highest general acceptance. In conclusion, fortifying wheat bread with the 3 vegetables improves its nutritional quality and can be recommended as a new pathway for the development of more nutritious and healthy bread

Islam and the Cyber World

The mixed reactions on the use of the internet technology which have resulted in different debates and crimes in the cyber world calls for assessment of the Islamic point of view of the issue. Cyber world created avenue for the Muslim Ummah in a form of virtual global community and it encouraged dialogue as well as access to information on a real time basis; and above all facilitated easy access to the Qur’an. Nonetheless, th same tool has opened doors for crimes such as pornography, victimization, bullying, stalking etc. Hence this study reviews the benefits of the internet technology and consequences of its misuse. The frame of reference in measuring both the negative and positive aspects of this technology will be the Islamic standpoint. DOI: 10.5901/jesr.2014.v4n6p51

Comparative Study of the Political View of Abdur-Rahman Al-Kawakibi and Shakib Arsalan

Both al-Kawakibi and Arsalan lived in late nineteenth century characterised with decline of the Muslim nations and the British, French and Italian imperialism. Muslims became promoters of the imperialist cause and Muslim elites were separating religion from politics an idea en route to secularism. The state of Muslims during this period was same everywhere, though varies in degree. Muslims lag far behind in almost everything. Al-Kawakibi and Arsalan rose to identify the causes of the decline of the Muslim ummah as majorly an internal factor than external. Similarly they promoted the return to Al-Qur’an and fundamental principles of Islam, and further advocated Knowledge for all, without dichotomy between religion and science. DOI: 10.5901/jesr.2014.v4n6p53

Determinants of utilisation of traditional birth attendant services by pregnant women in Ogbomoso, Nigeria

Background: This study was designed to assess the determinants of utilization of Traditional Birth Attendants (TBAs) services by pregnant women in different communities in Ogbomoso, Nigeria.Methods: This was a community- based cross-sectional study. Fisher's formula was used to calculate the sample size and a total of 270 eligible pregnant women were enrolled for the study using multistage sampling technique. Data was collected using pretested structured interviewer-administered questionnaire. Data analysis was done using SPSS version 20 and results were presented in frequencies and percentages.Results: Factors found to have a significant influence on the utilization of TBA services in this study include: low educational status (p <0.001), lower socioeconomic status (p <0.001), and compassionate care given by the TBAs (p=0.004). Other factors include service proximity and lower cost of TBA services.Conclusions: The impact of TBAs and their services cannot be overemphasized in the present state of maternal and child health in Nigeria.  Lower educational status among others has been found to be a strong predictor of utilization of TBA services. There is, therefore, the need to improve the educational and socioeconomic status of women in order to allow them to access quality health care services that will safeguard their well-being. Inculcating compassionate care into orthodox healthcare delivery will go a long way to improve patronage and discourage TBA utilization

SUSTAINABLE ENERGY ANALYSIS OF NIGERIAN ROAD TRANSPORTATION SECTOR: EFFECTS OF INFLUENCED FUEL DEMAND PATTERNS

Petrol and diesel utilisations in the Nigerian road transportation sector have been assessed, using exergy efficiency and improvement potential as parameters. The mean petrol engine exergy efficiency was 13.05%, while that of diesel engines was 10.79%. The average improvement potential of petrol engines was 2.07×1011 MJ, which was 75.6% of average input exergy. Diesel engines had an average improvement potential of 5.15×1010 MJ, which was 69.2% of average input exergy. Practical constancy of the exergy efficiencies of the engines left input exergy values as the sole determining factors of improvement potentials of the systems. Petrol fuel was found to be utilised, away from sustainable path, more than diesel fuel. This observation was found attributable to subsidisation of petrol downstream sector and simultaneous deregulation of the diesel downstream sector as well as the preponderance of petrol engines in the road transportation sector. In conclusion, it was recommended that a mechanism be put in place to check the unsustainable petrol fuel utilisation in the transport sector

Ethanolic extract of Jatropha gossypifolia exacerbates Potassium Bromate-induced clastogenicity, hepatotoxicity, and lipid peroxidation in rats

Extracts of J. gossypifolia L. have been reported to have several medicinal values, including potential anti-cancer and anti-inflammatory properties. In this study, we investigated the anti-clastogenic and hepatoprotective, effects of the ethanolic leaf extract of J. gossypifolia L. in potassium bromate (KBrO3)-induced toxicity in rats. The general trend of the results indicates significant increases (p &lt; 0.05) in mean values when toxicant (KBrO3) only group is compared with normal control group, except for catalase where a significant decrease (p &lt; 0.05) was recorded. Surprisingly, treatment of the toxic effects of KBrO3 by J. gossypifolia did not lower the mean values of any of these parameters investigated. Instead, there were significant increases (p &lt; 0.05) in the mean number of bone marrow micronucleated polychromatic erythrocytes (mPCEs), plasma malondialdehyde (MDA) concentration, aspartate aminotransferase, alanine aminotransferase, alkaline phosphatase, and gamma glutamyl transferase activities, and sodium, while the increases in mean concentrations of creatinine, urea, and potassium were not significant (p &gt; 0.05). Also, there was a further reduction in the activity of catalase by J. gossypifolia treatment, and was also not significant (p &gt; 0.05). We therefore concluded that the ethanolic leaf extract of J. gossypifolia may not have a protective role against chromosomal and liver damage in KBrO3-induced toxicity, but complicating effects.Keywords: Jatropha gossypifolia, KBrO3, ethanolic extract, toxicity, rat

Development of a Solar-Powered Integrated Wireless Soil Moisture Meter

In this study, we developed a solar-powered integrated wireless soil moisture meter that can easily measure in situ soil moisture, soil temperature, and hydrogen potential (pH) using nature\u27s solar energy. Knowledge of soil moisture content and other relevant soil-specific parameters is essential for irrigation scheduling, fertilizer selection, and fertigation. Also, considering that the electricity supply in some developing countries is either erratic or unavailable, this research aims to bridge the gap in electricity availability and ease of measurement and integrate more soil-specific parameters. The sensor system was developed using the frequency domain (FD) technique for fast response. These parameters were measured sequentially at an interval of about 5 seconds, with the readings displayed simultaneously on a Bluetooth-connected device (e.g., an Android phone) located about 50 meters away from the developed system. The different sensors are classified and adequately labeled to identify the parameter to be measured. The performance evaluation carried out indicated a reasonably functioning device that is cost-effective. The results obtained showed that the system was resourceful as it not only measured the parameters of interest (soil moisture, temperature, and pH) but also gave a prompt response in measurement and transmission. Overall, the developed wireless soil moisture meter provides instantaneous data on pH, moisture, and temperature circulation across soil layers. The system is promising as it can be integrated into large-scale automated irrigation systems for agricultural lands

Ethanolic extract of Jatropha gossypifolia exacerbates Potassium Bromate-induced clastogenicity, hepatotoxicity, and lipid peroxidation in rats

Extracts of J. gossypifolia L. have been reported to have several medicinal values, including potential anti-cancer and anti-inflammatory properties. In this study, we investigated the anti-clastogenic and hepatoprotective, effects of the ethanolic leaf extract of J. gossypifolia L. in potassium bromate (KBrO3)-induced toxicity in rats. The general trend of the results indicates significant increases (p &lt; 0.05) in mean values when toxicant (KBrO3) only group is compared with normal control group, except for catalase where a significant decrease (p &lt; 0.05) was recorded. Surprisingly, treatment of the toxic effects of KBrO3 by J. gossypifolia did not lower the mean values of any of these parameters investigated. Instead, there were significant increases (p &lt; 0.05) in the mean number of bone marrow micronucleated polychromatic erythrocytes (mPCEs), plasma malondialdehyde (MDA) concentration, aspartate aminotransferase, alanine aminotransferase, alkaline phosphatase, and gamma glutamyl transferase activities, and sodium, while the increases in mean concentrations of creatinine, urea, and potassium were not significant (p &gt; 0.05). Also, there was a further reduction in the activity of catalase by J. gossypifolia treatment, and was also not significant (p &gt; 0.05). We therefore concluded that the ethanolic leaf extract of J. gossypifolia may not have a protective role against chromosomal and liver damage in KBrO3-induced toxicity, but complicating effects