89 research outputs found

    Effects of Television and Radio on Speaking and Writing Skills of Senior Secondary School Students in Jos Metropolis

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    Parents, school authorities and members of the public have been concernedabout the pervasive and powerful nature of the broadcast media to attract theyouths, the much time they spend with the media as opposed to the little time they spend in their studies. Their concern arises from the noting that these could become powerful distractors to structured learning, despite theirpositive contributions to the dissemination of information. This scenariocoupled with the poor speaking and writing among Nigerian youthsnecessitated this research efforts. Results of findings indicate that bothtelevision and radio have a positive influence on speaking skills of students,but no effect was indicated on their writing skills. The findings wereinterpreted in terms of what teachers could do to use the TV and radio topromote the development of spoken and written English

    Print Media and ICT Access and Use among Female Academics in University of Jos, Nigeria

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    Literacy for women in the academics requires constant access and use of current and quality information from the media and their associated technologies. This paper discusses the challenges to functional literacy for women academics in the University of Jos and explains how their academic literacy can be enhanced to bring about their empowerment in the syste

    Economic Implications of Phenologically Timed Irrigation in Corn Production

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    Corn production data was fitted into a Translog production function. Analysis of the resultant equation was based on what impact irrigation keyed to the crop\u27s phenology would have on yield. A crop product cost function was developed to determine if there is profit (loss) in adapting water application to corn by phenological time period. Reasons for not adapting phenology as a key variable in irrigation include institutional constraints. Without modifying these institutional constrains, adopting the proposed technology may prove prohibitive

    The Role of Business Ethics and Forensic Accounting Techniques in Promoting Financial Statements Integrity among Private and Public Companies in Nigeria

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    Embedding a culture of sound and solid Business Ethics, laced with application of Forensic Accounting techniques by businesses has become a strategic imperative. These practices provide greater visibility and appeal of the entity to different audiences. A typical component of such visibility, in contemporary times, is the transparency and quality of the accounting practices which would resonate in the integrity of the Financial Statements. Financial statement fraud has become prevalent since about three decades ago. The goals and inclination for such untoward practices are legion. It is made feasible in an atmosphere replete with unethical business practices. Several entities, the perpetrators and their auditors have gown down, some to extinction. This study examined the role of Business Ethics and Forensic Accounting Techniques in promoting Financial Statements Integrity among public and private companies in Nigeria. Four Hypotheses were formulated, tested and analyzed using Multiple Regression Analysis. It was established that Business Ethics Ideals (BEI) and Forensic Accounting Techniques (FATs) of Document Examination and Review (DER) and Computer Assisted Review (CAR) have a significantly positive influence on Financial Statements Integrity. The study underlined the relevance of sound Business Ethics and application of Forensic Accounting Techniques in promoting and sustaining a culture of Financial Statements Integrity. The study recommended that Business ethics and Forensic Accounting Techniques should be embraced, embedded and deployed by organisations to promote financial statement integrity. Furthermore, entities should rejig their human capital hiring processes to emphasize engagement of persons with high ethical inclinations coupled with knowledge of forensic accounting. Keywords: Business Ethics, Forensic Accounting, Financial Statement, Integrity DOI: 10.7176/RJFA/14-20-04 Publication date: December 31st 202

    AN ECONOMIC INTERPRETATION OF IMPACT OF PHENOLOGICALLY TIMED IRRIGATION ON CORN YIELD

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    An economic production function was derived in an analysis of water application to corn by phonological time periods. The quantities of use of water by growth periods as delineated by physical stages were tested for influence on final output of dry matter and grain. Several yearsÂ’ data for three locations were utilized. The results tend to confirm the conceptual models and previous work in this type of analysis. Certain periods of growth were more critical than others.Crop Production/Industries,

    Ternary biogenic silica/magnetite/graphene oxide composite for the hyperactivation of Candida rugosa lipase in the esterification production of ethyl valerate

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    Oil palm leaves (OPL) silica (SiO2) can replace the energy-intensive, commercially produced SiO2. Moreover, the agronomically sourced biogenic SiO2 is more biocompatible and cost-effective enzyme support, which properties could be improved by the addition of magnetite (Fe3O4) and graphene oxide (GO) to yield better ternary support to immobilize enzymes, i.e., Candida rugosa lipase (CRL). This study aimed to optimize the Candida rugosa lipase (CRL immobilization onto the ternary OPL-silica-magnetite (Fe3O4)-GO (SiO2/Fe3O4/GO) support, for use as biocatalyst for ethyl valerate (EV) production. Notably, this is the first study detailing the CRL/SiO2/Fe3O4/GO biocatalyst preparation for rapid and high yield production of ethyl valerate (EV). AFM and FESEM micrographs revealed globules of CRL covalently bound to GL-A-SiO2/Fe3O4/GO; similar to Raman and UV–spectroscopy results. FTIR spectra revealed amide bonds at 3478 cm–1 and 1640 cm–1 from covalent interactions between CRL and GL-A-SiO2/Fe3O4/GO. Optimum immobilization conditions were 4% (v/v) glutaraldehyde, 8 mg/mL CRL, at 16 h stirring in 150 mM NaCl at 30 °C, offering 24.78 ± 0.26 mg/g protein (specific activity = 65.24 ± 0.88 U/g). The CRL/SiO2/Fe3O4/GO yielded 77.43 ± 1.04 % of EV compared to free CRL (48.75 ± 0.70 %), verifying the suitability of SiO2/Fe3O4/GO to hyperactivate and stabilize CRL for satisfactory EV production

    Analisis Penerimaan Aplikasi Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) dengan Menggunakan Pendekatan Technology Acceptance Model (TAM) Pada Satuan Kerja (SATKER) Kementerian Agama Mitra Layanan Kantor Pelayanan Perbendaharaan Negara (KPPN) Jambi

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    Penelitian ini bertujuan menganalisis penerimaan aplikasi Sistem Akuntansi Instansi Berbasis akrual (SAIBA) dengan menggunakan pendekatan Technology Acceptance Model (TAM) pada satuan kerja (satker) Kementerian Agama mitra layanan Kantor Pelayanan Perbendaharaan Negara (KPPN) Jambi. Jenis penelitian yang digunakan adalah penelitian explanatory. Penelitian ini menggunakan metode survei karena seluruh populasi digunakan sebagai sampel dalam penelitian. Populasi dalam penelitian ini adalah operator satuan kerja, yaitu orang yang mengelola, menjalankan aplikasi SAIBA pada masing-masing satuan kerja Kementerian Agama mitra layanan KPPN Jambi dengan jumlah 61 responden. Metode analisis data menggunakan PLS SEM dengan bantuan program SMartPLS. Hasil penelitian ini membuktikan Persepsi Kemudahan berpengaruh positif terhadap Persepsi Kegunaan dan Sikap Penggunaan, serta Sikap Penggunaan berpengaruh positif terhadap Penerimaan Aplikasi SAIBA. Hasil penelitian ini juga membuktikan bahwa Persepsi Kemudahan tidak berpengaruh positif terhadap Penerimaan Aplikasi SAIBA, Persepsi Kegunaan tidak berpengaruh positif terhadap Sikap Penggunaan, dan Persepsi Kegunaan tidak berpengaruh positif terhadap Penerimaan Aplikasi SAIBA

    PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA DINAS-DINAS DI PROVINSI JAMBI)

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    Penelitian ini bertujuan untuk menguji pengaruh Implementasi Sistem Informasi Manajemen Daerah, Sistem Pengendalian Internal, dan Kualitas Sumber Daya Manusia terhadap Kualitas laporan keuangan pada Dinas - dinas di Provinsi Jambi. Penelitian ini menggunakan teknik purposive sampling. Sampel penelitian ini sebanyak 4 responden di 18 Dinas - dinas di Provinsi Jambi. Pengumpulan data penelitian dilakukan dengan menyebarkan kuesioner kepada 72 responden dan kuesioner yang kembali 57. Pengolahan data menggunakan software SPSS 23.0.  Alat uji yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa implementasi sistem informasi manajemen daerah, sistem pengendalian intern, dan kualitas sumber daya manusia baik secara simultan maupun parsial berpengaruh terhadap kualitas laporan keuangan

    ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA JAMBI TAHUN 2010 – 2019

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    The application of the regional autonomy system requires regional government officials could manage finances in their regions effectively and efficiently. The purpose of this study is to analyze the Jambi City Government financial performance during 2010 to 2019 seen from regional financial independence, the degree of decentralization ratio, the effectiveness of PAD ratio, PAD growth ratio, and expending efficiency ratio. This research is a quantitative descriptive study using secondary data, which is sourced from Jambi City Government Budget Realization Report from 2010 to 2019. The results of this study to indicate the financial performance of Jambi City government, seen from regional financial independence ratio, is depressed level, the pattern of instructive relationship, the degree of decentralization  ratiois in the low category, the effectiveness ratio are belong to very effective, the average income growth ratio is 11,16 percent and the average expenditure growth is 10,82 percent, and the expending efficiency ratio is classified as efficient.Penerapan sistem otonomi daerah menuntut aparat pemerintah daerah untuk mampu mengelola keuangan di daerahnya secara efektif dan efisien. Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan Pemerintah Kota Jambi selama tahun 2010 hingga 2019 dilihat dari rasio kemandirian keuangan daerah, rasio derajat desentralisasi, rasio efektivitas PAD, rasio pertumbuhan PAD, dan rasio efisiensi belanja. Penelitian ini merupakan penelitian bersifat deskriptif kuantitatif yang menggunakan data sekunder, yaitu bersumber dari Laporan Realisasi Anggaran Pemerintah Kota Jambi dari tahun 2010 sampai dengan 2019. Hasil penelitian ini menunjukkan bahwa kinerja keuangan pemerintah Kota Jambi dilihat dari rasio kemandirian keuangan daerah berada pada level rendah sekali dengan pola hubungan instruktif, rasio derajat desentralisasi termasuk kategori kurang, rasio efektifitas tergolong sangat efektif, rasio pertumbuhan pendapatan dan belanja mengalami kenaikan dan penurunan, dan rasio efisiensi belanja tergolong efisien
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