A Spectacular Production: NEITI, transparency, and accountability in the extractive industry in Nigeria

Purpose: Although it is a country with abundant natural resources, Nigeria suffers poor economic, social and development conditions as one of the resource curse countries in sub-Saharan Africa. In order to work towards a solution, Nigeria embarked on the journey by adopting the Extractive Industry Transparency Initiative (EITI) to fight corruption and provide transparency and accountability in its extractive industry. However, after more than a decade, the domestic attempt through the Nigerian Extractive Transparency Industry Initiative (NEITI) has failed to deliver on its stated objectives to promote open and accountable management. NEITI is a disclosure regime mandated through Nigerian legislation with weak compliance protocols, thus rendering it a hybrid accountability device. The social responsibility literature in accounting is replete with examples of reporting frameworks as legitimating devices or mere exercises in impression management for a range of known and unknown spectators. This thesis critically examines the process of embedding transparency within NEITI as part of a broader framework of accountability as a spectacular production. Theoretical and Methodological approach: This thesis adopts a discourse approach to understand how the spectacle of transparency and accountability is delivered in NEITI published reports. The thesis adopts Debord’s (1967) Theory of Spectacle to explain how NEITI maintains the ideals of global capital through a false impression of originality. Debord initially developed the idea of spectacle, from the French term for theatre, to explain the rise of neoliberalism and capital in the 1960s. Spectacles serve to reinforce a dominant ideology, while concealing others, through the production of spectacles totalising “images” of society for an audience of spectators. Since then, scholars have identified the spectacle in a wide variety of events and circumstance, using a range of techniques, including accounting disclosures and the reporting process. Since language and discourse are at the centre of understanding social phenomenon, Clegg and Kornberger’s (2015) approach to critical discourse analysis (CDA) is used to analyse the rhetorical features found in NEITI reports within their broader legislative and political context. Findings: The transparency provided by NEITI is limited, the quality of information in the reports is questionable, and conceals several important aspects in the extractive industry. Therefore, the delivery of promised accountability is undermined. Given the unequal power relations in the NEITI governance framework, the inability to initiate criminal prosecution, and many other legal loopholes; this finding is not unexpected. Therefore, this thesis provides an insight into the process that creates the spectacle of transparency as a pseudo-reality to mediate accountability (the spectacle of transparency-as-accountability) and maintain the status quo. Research Contributions: This thesis contributes to the accounting literature in several ways. First, by studying the use of a hybrid global disclosure regime to foster transparency and accountability it extends the application of the Theory of Spectacle. Prior studies using spectacle as a means of understanding disclosures and reporting have focussed on managerial tools, such as budgets, or corporate social responsibility reports. Second, the thesis offers empirical support to theoretically informed application of the spectacle in society (see Boje (2001; 2001a). Third, describing a form of spectacular accountability borne out the spectacle of transparency, the spectacle of transparency-as-accountability, and its implications for poverty alleviation and mitigation of the resource curse. Finally, the thesis methodologically contributed by applying Clegg and Kornberger’s (2015) unique approach to critical discourse analysis (CDA) in the field of accounting for the first time. Through its three levels of analysis including visualisation, valuation and mobilisation Clegg and Kornberger’s (2015) approach helped to untangle the complexities of transparency and accountability discourse. Research Limitations: While NEITI publishes financial, process and physical audits, the analysis was limited to the financial audit. Including the process and physical audits provide further understandings of the process of NEITI to ameliorate corruption. In addition, the data is limited to publicly available documents, interviews with NEITI officials, managers of CSOs involved in NEITI work and directors of MNCs affected by NEITI will provide a spectator perspective on NEITI. Future research: several research opportunities exist including: the work of CSOs in Nigeria in the process of a ‘watchdog’; and. a comparison between NEITI and the EITI implementation in a developed country EITI, such as Norway where different spectators exist. The analysis also highlighted the use of images of calculative practices, such as graphs and charts, as a form of rhetoric. Further analysis of the process of calculative presentations would add additional insight into the process of the spectacle

Exploring the Possibility of Implementing Telecommuting at University Utara Malaysia

Global technology has quickly progressed to provide more accessible business modes of Communication. The image of the traditional workplace as a particular place to go to work is being replaced with employees working wherever they can be most efficient and productive, whether at home, on a plane, on the road, or a telework center. The availability of affordable technology has been one of the major contributors to the “any time, any place” telecommuting trend. The purpose of this study is investigate the possibility of the implementation of the teleworking at University Utara Malaysia (UUM), the suitable selection job criteria, the suitable technology needed to support this new mode of business, the employee perception of willingness to telecommute, and top management support, to investigate the possibility of a lecture job to be a telecommute, we adopt Jack Nilles Job task analysis, for the technology factor, data will be collected through content analysis, structured interview will be done with top management to determine their willingness to implement this program, and questionnaire will be used to identify the UUM lecturers willingness to telecommute. This study found that technology factor is available, people are willing to telecommnute, lecturer job is suitable, and management is agreeable, so people can enjoy telecommuting benefits if there is an established policy and regulations that allow them to telecommute

Investigating the benefits of utilising nanomaterials in enhancing the properties of bitumen and asphalt mixtures’ (Review Study)

This paper aims to review the main benefits of utilising nanotechnology and adding nano materials and its impact on enhancing bitumen characteristics and asphalts mixers properties. In modern science and technologies that based on Nano measures, a huge attention was paid to take advantage from the scale of nanometre in various apparatus, equipments and new schemes while being able to control this minor measure. For many past years, nanotechnology has been considered as an interesting topic to be studied by many researchers and engineers. These technologies have been spread wildly as nanotechnology proven its ability to enhance the life quality, and to achieve economical and environmental enhancements. Consequently, the largest countries such as Japan, US and many others paid a huge attention to invest in one of the nanotechnologies applications. The main results that this study addressed is that adding various types of nano-particles to asphalt mixtures such as nanosilica, nano-clay, and nanotubes enhances the resistance abilities of asphalt such as the rutting and fatigue resistance and enhance the asphalt binders’ viscosity. Keywords: Nanotechnology, nano-particles, Nano-clay; Nanotubes; Nanosilica, Asphalt mixtures

The Arab Gulf countries and the Arab- Israeli conflict;: the linkages and dynamics (1970-2000)

This thesis examines the changing linkages and dynamics of the relationship between the Arab Gulf countries and the Arab-Israeli conflict through the period of 1970-2000. The Arab Gulf countries' level of involvement in supporting the Arabs and Palestinians in the Arab-Israeli conflict diminished throughout the period of study. The thesis explains this diminishing role by discussing the impact of the developments of international struggle for influence in the Gulf as well as the Israeli ambitions and relations to the Gulf region, largely expressed through the Israeli relationship with Iran under the Shah. The thesis shows that the years 1973, 1979 and 1990 formed important turning points for international influence in the region. These turning points influenced on the level of the Arab Gulf countries' involvement in the Arab-Israeli conflict. Throughout the seventies, the Arab Gulf countries played an active role in supporting the Arab side in the Arab-Israeli conflict. The clearest expression of this support was the implementation of the oil embargo against the West during the October 1973 War. The eighties witnessed the birth of the Gulf Cooperation Council (GCC), the formation of which symbolized the emerging security challenges within the Gulf region. These security challenges represented by the Iranian Revolution, the Iran-Iraq war and the Soviet invasion and occupation of Afghanistan exhausted most of the capabilities and efforts of the Arab Gulf countries. Their focus and attention shifted away from the Arab-Israeli conflict, in spite of the serious and dramatic developments in that conflict. The repercussions of the Iraqi invasion of Kuwait in 1990 resulted in a further diminishment of the role of the Arab Gulf countries in backing the Palestinians in the Arab-Israeli conflict. Only after September 2000 and the beginning of the Second Palestinian Intifada did the Arab Gulf countries again play a vital role, by means of financial, political and media support. The thesis explains the linkages between security in the Gulf and the Arab- Israeli conflict. It examines the hypothesis that a reciprocal relationship explaining the level and type of Arab Gulf countries involvement in the Arab-Israeli conflict has existed throughout the period of the study

Magnetic and Electrical Properties of Nd0.66(Sr1-yLiy)0.34MnO3 manganites

Li-dotierte Nd0.66(Sr1-yLiy)0.34MnO3 Verbindungen wurden mit sinterkeramischen Methoden hergestellt. Untersucht wurden magnetische, kalorische und Transporteigenschaften wie spontane Magnetisiering, magnetische Suszeptibilität, spezifische Wärmekapazität, Magnetowiderstand, Thermokraft und Wärmeleitung in Magnetfeldern bis zu 0.5 T und Temperaturen bis zu 30 K.Aus den Messungen kann gefolgert werden

On a two (nonlocal) point boundary value problem of arbitrary (fractional) orders integro-differential equation

Here we study the existence of solutions of the functional integral equation:                                                      As an application we study the existence of solution of a two (nonlocal) point boundary value problem of arbitrary (fractional) orders integrao-dierential equation

Highly Scalable, Parallel and Distributed AdaBoost Algorithm Using Light Weight Threads and Web Services on a Network of Multi-Core Machines

AdaBoost is an important algorithm in machine learning and is being widely used in object detection. AdaBoost works by iteratively selecting the best amongst weak classifiers, and then combines several weak classifiers to obtain a strong classifier. Even though AdaBoost has proven to be very effective, its learning execution time can be quite large depending upon the application e.g., in face detection, the learning time can be several days. Due to its increasing use in computer vision applications, the learning time needs to be drastically reduced so that an adaptive near real time object detection system can be incorporated. In this paper, we develop a hybrid parallel and distributed AdaBoost algorithm that exploits the multiple cores in a CPU via light weight threads, and also uses multiple machines via a web service software architecture to achieve high scalability. We present a novel hierarchical web services based distributed architecture and achieve nearly linear speedup up to the number of processors available to us. In comparison with the previously published work, which used a single level master-slave parallel and distributed implementation [1] and only achieved a speedup of 2.66 on four nodes, we achieve a speedup of 95.1 on 31 workstations each having a quad-core processor, resulting in a learning time of only 4.8 seconds per feature

Improved Eigenface Recognition Using Hierarchal Technique

Face recognition is one of the important fields of computer vision and pattern recognition because of its applications in security and intelligence systems. In this paper we improve one of the famous algorithms used for face recognition which is Eigenface technique. The method of improvement used in this paper is the Hierarchical technique which means that input image will be applied into different levels of recognition instead of only one level as used in the regular Eigenface method. The hierarchical technique developed in this paper increases the detection rate in the case of large benchmark image database by more than 30% as compared to the original method

The Influence of Different Light Wavelengths on Growth, Enzymes Activity and Photosynthesis of the Marine Microalga Dunaliella parva W.Lerche 1937

يعتبر الضوء عاملاً هامًا يؤثر على نمو الطحالب الدقيقة وكفاءة التمثيل الضوئي لها ؛ ومع ذلك ، لا يُعرف الكثير عن كيفية تأثير شدة الضوء مع الطول الموجي على قدرة التمثيل الضوئي ونمو الطحالب البحرية الدقيقة. في هذه الدراسة ، تمت دراسة نمو الطحالب البحرية الخضراء الدقيقة ديوناليلا بارفا  واقلمته تحت شدة الضوء المختلفة (25 ~ 70 μmol m-2 s-1) ونوعية الضوء (الأزرق والأخضر والأحمر) مقارنة بالضوء الأبيض عند 40 μmol m-2 s-1  كتجربة ضابطة (كنترول). تمت مراقبة النمو عن طريق حساب عدد الخلايا ومحتوى الصبغة وتراكيز Chl a و Chl b والكاروتينات. تم تسجيل النمو الأمثل وأعلى كفاءة التمثيل الضوئي (Fv / Fm) بكثافة ضوء 40 μmol m-2 s-1 ، ضوء أبيض ، و 1.25 مولار كلوريد الصوديوم (. 1.47 and 0.678×106 cell mL-1، على التوالي). أظهر نشاط إنزيمات مضادات الأكسدة ، بما في ذلك الكاتلاز والبيروكسيديز وكذلك محتوى الأسكوربات ، أعلى قيم بلغت 0.190 µM/min.mg Chl, 0.434 and 13.3 mg/g f.wt.  على التوالي ، تحت تأثير  الضوء الأخضر ، الذي أكد وجود ضغوط بيئية.Light is an important factor that influences the growth and photosynthetic efficiency of microalgae; however, little is known about how light intensity together with the wavelength affect the photosynthetic capacity and growth of marine microalgae. In the present study, the growth of the marine green microalga Dunaliella parva was studied and optimized under different light intensities (25 ~ 70 μmol m-2 s-1) and qualities (blue, green, and red) in comparison with white light at 40 μmol m-2 s-1 as a control. The growth was monitored by counting the cell number, pigment content, Chl a, Chl b, and carotenoids concentrations. The optimal growth and highest photosynthetic efficiency (Fv/Fm) were recorded at a light intensity of 40 μ mol m-2 s-1, white light, and 1.25 M NaCl (1.47 and 0.678×106 cell mL-1, respectively). The activity of antioxidant enzymes, including catalase and peroxidase, as well as ascorbate content, showed the highest values of 0.190 µM/min.mg Chl, 0.434 and 13.3 mg/g f.wt. respectively, under the green light, which confirmed the presence of environmental stresses

Survey on Robust Object Detection

This poster presents a well known object detection technique, which has been used for long time. Viola-Jones approach, is a real time object detection algorithm, which is mostly used for face detection. In Viola-Jones algorithm there are three main contributions: First, inventing a new technique for features computation, which is called Integral Image. Second, using Adaboost learning algorithm to build complex classifier from simple ones. Third, design complex classifier from a strong classifiers, produced from the learning algorithms, by using cascade structure in order. The main goal of our work, is to implement Viola-Jones approach using Matlab and C# programming language, then enhance it by using parallel programming techniques which are supported by .NET framework under this name: Task Parallel Library (TPL)