Evaluation of Fraud and Internal Control Procedures:Evidence from Two South East Government Ministries in Nigeria

The paper evaluates internal control procedures as a weapon for fraud detection, deterrence and prevention in an emerging democracy after decades of Military incursion in governance. Using a sample consisting of about fifty per cent of the population of the study, selected through random sampling techniques, new light has been shed on how internal control procedures can assisit in fraud detection, deterrence and prevention in Nigeria.Specifically it was found that the degree of internal control in ministries and departments leaves much to be desired. There were clear cases of failure of the system of internal check and absence of actual segregation of duties. To surmount these outstanding handicaps, it has been recommended, among other things, that ministries and extra-ministerial department should improve on fraud management and internal control system to make it very active in operation in order to ensure improved accountability, transparency, and probity in the civil service.Keywords: Fraud, Internal control, Internal Check, civil service, government

Denial of Service (DoS) in Internet Protocol (IP) Network and Information Centric Network (ICN): An Impediment to Network Quality of Service (QoS).

This paper compares and analyses the Denial-of-Service attacks in the two different Network architectures. The two architectures are based on different routing approaches: Hop-by-Hop IP routing and source-routing using Bloom filters. In Hop-by-Hop IP routing, the packet header contains the address, and the route is decided node by node. Forwarding in this method requires a node to have a routing table which contains the port through which the packet should traverse depending on the address of the destination. Instead in source-routing, the forwarding identifier is encoded with the path a packet should take and it is placed in the packet header. The forwarding identifier in this approach does not require a forwarding table for look ups like the IP routing; it relies on Line Speed Publish/Subscribe (LIPSIN) forwarding solution that focuses on using named links not nodes or interfaces. The forwarding identifier encompasses a set of Link ID’s which specifies the path to the recipient and they are encoded in a Bloom filter. The In-packet Bloom filters serve as both path selectors and as capabilities, and they are generated dynamically. However, this thesis is going to focus on the latter network technology by looking at both its benefits and drawbacks as well as analysing the possibilities of having a Denial of service attack. Keywords: DoS, DDoS, TCP/IP Protocol Suite, ICMP flood, E-mail Bomb, Ping of Death, TCP and UD

Comparative Analysis of QoS Guarantee on IEEE 802.11e and IEEE 802.11g Wireless Local Area Networks

For this project, we propose to compare the 802.11g and the 802.11e Wireless Local Area Networks (WLANs). The 802.11g WLAN standards are good for data applications. However, the 802.11g standard is not well-equipped to deal with the intended delay and bandwidth requirements of multimedia applications, such as video and voice over wireless IP. For this reason, an approved amendment (802.11e) was added to the IEEE 802.11 standard. The 802.11e implements Quality of Service (QoS), which enables features through changes in the Medium Access Control (MAC) layer. The performance of 802.11e will be evaluated using OPNET simulation and compared with the 802.11g WLAN standard.   Keyword: QoS, IEEE 802.11, WLAN, MAC, OPNET, WiFi, CSMA/CA

An Assessment of Equipment procurement and management policies in Radiology Centres in Nigeria

Background: A well organised equipment procurement and maintenance policy in radiology departments is critical for prompt and efficient health care delivery.Objective: To assess the equipment procurement and management policies in radiology departments in Nigeria with a view to finding the possible causes of frequent breakdown.Materials and methods: A survey was carried out in radiology departments of 13 Government Tertiary health care institutions. Ten Teaching and three Specialist Hospitals in South East, South West and North East of Nigeria were chosen for the study. One hundred and four (104) questionnaires of semi-structured type were distributed to the key players such as radiographers, who are the end users, hospital administrators, and hospital equipment engineers. The questionnaires sought to find out the procedure for equipment acquisition, the presence or absence of pre and post equipment certification, quality assurance program and planned preventive maintenance.Results: In most of the hospitals (11 of 13 hospitals) the radiographers were not involved in the course of planning, acquisition and delivery of the radiology equipments. It was also found out that only two of the hospitals had Quality Assurance program and none had Planned Preventive Maintenance programing place. Conclusion: There was absence of organized policy to involve the end users in the process of equipment procurement in most of the hospitals studied. Little presence of quality assurance program and completeabsence of planned preventive maintenance were observed in all the hospitals. This may have accounted for the frequent breakdown, large numbers of unserviceable equipment and long down time when faultsdeveloped

Qualitative Investigation of the Performance of Real-Time Application of IEEE 802.16e standard WiMAX Relay Networks

The ability of an application to adapt its behavior to changing network conditions depends on the available bandwidth, throughput, delay and packet loss in a network path. These are of major importance in congestion control, streaming applications, quality of service verification, relay selection and many other areas in WiMAX relay stations. Mobile WiMAX, which is based on the IEEE 802.16e standard, provides support for and enables full mobility to users. In an effort to optimize and enhance the overall network throughput, this paper will propose a mobile relay framework. WiMAX is based on the IEEE 802.16e standard, and can support various types of handovers, while allowing for full mobility from the user endpoint. Different methodologies were used to compare different aspects of WiMAX relay stations including throughput, delay, SNR and network load. OPNET modular was used to develop and measure these set of network performance metrics. To accurately measure and evaluate the aforementioned network parameters we employed techniques that were able to process large amounts of data, this aided in provision of much more informed recommendations as to the type of relay station modes that should be installed engender enhanced, improved and optimal Quality of Service (QoS) within the network perimeter. This paper measured the overall network throughput, delay, SNR and network load of relay networks comprising mainly of multimedia applications. Keywords: WiMAX, QoS, Relay Station, Simulation, Topology, Throughput, Delay, Packet Los

Epidemiology of Injuries in the Radiology Department of a Teaching Hospital

Background: Injury has become a public health problem all over the world, and it is associated with high morbidity and mortality. Objective: This paper focuses on determining the epidemiology of injuries in the Radiology Department of Nnamdi Azikiwe University Teaching Hospital, Nnewi. Method: A retrospective research design was adopted for this study. Request forms of patients were collected from the register in the department. Five hundred and twenty (520) request forms were collected but twenty one (21) were excluded because they did not contain sufficient information needed for the study. The picture and archives communication system (PACS) was also utilized to ensure that information obtained from the register corresponds with the patients who took part within the period of the study. Data was analyzed descriptively using SPSS version 20. Results were presented in frequency tables and percentages. Results: The injuries involved 376 (75.2%) males and 123 (24.8%) females. Road traffic accident accounted for 67.5%, and it was the most occurring injury. Injuries due to fighting accounted for 2 (0.4%), which was the least occurring. Most injuries (18.8%) occurred within the age range of 21-30years, which was closely followed by the age range of 31-40 years (18.2%). Majority of the injuries involved the whole spine (18.5%), which is also followed by chest injuries (18.2%). Conclusion: The injuries recorded involved many body parts and more males than females were affected. Road traffic accident was the major cause of the injuries

Musculoskeletal imaging authority, levels of training, attitude, competence, and utilisation among clinical physiotherapists in Nigeria: a cross-sectional survey

BACKGROUND: Direct-access physiotherapy practice has led to a global review of the use of differential-diagnostic modalities such as musculoskeletal imaging (MI) in physiotherapy. OBJECTIVE: To explore the MI authority, levels of training, attitude, utilisation, and competence among clinical physiotherapists in Nigeria. METHODS: This national cross-sectional study analysed a voluntary response sample of 400 Nigerian physiotherapists that completed the online version of the Physiotherapist’s Musculoskeletal Imaging Profiling Questionnaire (PMIPQ), using descriptive statistics, Spearman’s correlation, Mann-Whitney U, Kruskal-Wallis, and Friedman’s ANOVA tests. RESULTS: Of the 400 participants, 93.2% believed that physiotherapists should use MI in clinical practice. However, only 79.8% reported having MI authority in their practice settings. The participants’ median (interquartile range) levels of training =10 (24) and competence =16 (24) were moderate. Nonetheless, levels of training (χ2 [15] = 1285.899, p = 0.001), and competence (χ2 [15] = 1310.769, p < 0.001) differed across MI procedures. The level of training and competence in x-ray referral and utilisation was significantly higher than magnetic resonance imaging, computed tomography scan, ultrasonography, scintigraphy, and dual-energy x-ray absorptiometry, in that order (p < 0.05). There was a significant positive correlation between the levels of training and competence (rho =0.61, p < 0.001). The participants had a positive attitude =32 (32) and occasionally used MI in clinical practice =21 (28). CONCLUSION: Majority of the respondents believed they had MI authority although there was no explicit affirmation of MI authority in the Nigerian Physiotherapy Practice Act. Participants had a positive attitude towards MI. However, levels of MI training, competence, and utilisation were moderate. Our findings have legislative and curriculum implications

Knowledge, attitude, and perception of Nigerian-based physiotherapists on the utilization of musculoskeletal ultrasound imaging in the clinical management of musculoskeletal conditions

Background: Musculoskeletal ultrasound imaging (MSUI) is an efficient monitoring and re-evaluation tool used for the management of musculoskeletal conditions in several clinical domains. Its utilization among physiotherapists, particularly in African countries, is yet to be explored. Objective: This study investigated the knowledge, attitude, and perception of physiotherapists on the utilization of MSUI in the clinical management of musculoskeletal conditions. Methods: One hundred and ninety-two consenting Nigerian-based physiotherapists practicing in public and private health institutions participated in this cross-sectional survey. They responded to a three-sectioned structured questionnaire, investigating socio-demographic and occupational characteristics, knowledge, attitude, and utilization of MSUI for the management of musculoskeletal conditions. Data were analyzed with descriptive statistics and Pearson’s chi-square test at a significant level of 0.05. Results: The majority (79.2%) of the respondents had positive knowledge of MSUI and its benefits as a clinical modality for managing MSCs. However, only 4.2% had utilized MSUI in clinical practice. Non-utilization of MSUI was commonly attributed to a lack of access to MSUI (60.3%) and its unavailability in most diagnostic centers (42.9%). Almost all (99.0%) of them agreed to the necessity for increased availability of MSUI to physiotherapists for enhancement of physiotherapy interventions in the management of MSCs. Conclusion: Knowledge of MSUI among Nigerian-based physiotherapists is adequate, but its utilization as a clinical tool is poor. Improved availability of MSUI to physiotherapists is necessary as well as specialty training on the utilization and interpretation of MSUI

Online cognitive-behavioral intervention for stress among English as a second language teachers: implications for school health policy

IntroductionStress is one of the highest-ranked work-related injuries worldwide and has become almost universal among the Nigerian workforce. English as a Second Language (ESL) teachers face enormous work-related threats that lead to occupational stress. When ESL teachers are stressed, students' language development and entire educational progress are at risk. This is mostly underscored as English, though a second language, serves as the language of instruction in Nigerian schools. As a result, managing occupational stress is particularly important for ESL teachers, as it is among the definitive ways of improving ESL learning and overall educational outcomes. This study examined the effectiveness of online cognitive behavioral intervention (o-CBI) in lowering occupational stress among ESL teachers.MethodESL teachers with at least 1 year of experience were among the participants (N = 89). Participants were divided into two groups: the intervention group (N = 44) and the control group (N = 45). For 9 weeks, the experimental group engaged in nine sessions of 2 h of the o-CBI program. The Single Item Stress Questionnaire (SISQ), the Satisfaction with Therapy and Therapist Scale-Revised (STTS–R), and the Teachers' Stress Inventory (TSI) were the measures used to collect primary and secondary data. Four sets of data were collected at baseline, post-test, and follow-up 1 and 2 evaluations. The data were analyzed using mean, standard deviation, t-test statistics, repeated measures ANOVA, and bar charts.Results and discussionCompared to the control group, the o-CBT group had significantly lower TSI scores at the post-test (Time 2) and follow-up evaluations (Times 3 and 4). Between pre-, post-, and follow-up 1 and 2 measurements, there were no significant differences in occupational stress index scores in the control group. It was concluded that o-CBI is effective in job-stress treatment among ESL teachers. In addition, implications for school health policy are discussed. The o-CBI for occupational stress was well received by the participants, showing high acceptability among ESL teachers