EVALUATION OF THE RELATIONSHIP BETWEEN SOCIAL CAPITAL AND FINANCIAL INCLUSION: A CASE OF MEMBERS OF COOPERATIVE INVESTMENT AND CREDIT SOCIETY LIMITED, OSUN STATE, NIGERIA

Social capital is a typical example of how a cooperative society operates on the unique value of self-help and mutual help to promote the well-being of members who have similar interests through collective action and joint enterprise. Members of Cooperative Investment and Credit Society Limited (CICSL) in Osun state were the respondents for this study. A multistage sampling technique was used to obtain data from 864 members of CICSL in Osun state. Data obtained were analyzed with descriptive and analytical statistics models. Results from the data analyzed were discussed, and some findings were revealed thatthe multivariate regression coefficient results showed that the independent variable (x = social capital) has a positive relationship with the dependent variables (y1= usage of savings facilities and y2 = quantity of savings facilities). The coefficient of independent variable (x)is .8893941 for y1 and 1.210582 for y2.As a result of this, all the cooperative societies across the nation should redouble their efforts in enhancing the social capital (cooperative values) within and among their cooperative members since it has been established that social capital has a strong influence in achieving financial inclusion among cooperative members

EFFECT OF AUDITORS’ TENURE AND AUDITOR INDUSTRY SPECIALIZATION ON FINANCIAL STATEMENT FRAUD OF LISTED NON-FINANCIAL FIRMS ON THE NIGERIAN EXCHANGE GROUP

This paper aimed at ascertaining the effect of auditors’ tenure and auditor industry specialization on financial statement fraud of listed non-financial firms on the Nigerian Exchange Group for a period of 2011 to 2022. The study employsex-post facto design and secondary data. The population consisted of ninety-five (95) non-financial firms listed in the Nigerian Exchange Group as at December, 2022. The final sample consisted of seven-six (76) non-financial firms selected using purposive sampling. We applied Robust least square regression analysis in addition to the application of Beniesh M-score model to proxy the likelihood of financial statement fraud where applicable, via the E-view 9 software for the panel data in order to determine the relationship between the variables.Findings from this study indicated thatauditors’ tenure and auditor industry specialization have no significant positive effect on financial statement fraud of non-financial firms listed on the Nigerian Exchange Group.On the basis of the above findings, we recommended thatregulatory authority should ensure a moderate audit tenure of 5years, to enable the audit firm have time to understand client’s business and give a thorough audit to reduce financial statement fraud. The study also recommended that since auditor industry specialization has no significant effect on financial statement fraud of listed non-financial firms, then regulatory bodies should enforce compliance on auditing guidelines by audit firms whether industry specialist or non-industry specialist auditors in other to reduce financial statement fraud.&nbsp

COMPLAINT MANAGEMENT PROCEDURE AND CUSTOMER PATRONAGE IN SELECTED TOURISM SITES IN IMO STATE, NIGERIA

The study examined complaint management procedure and customer revisit intension/patronage in selected tourism sites in Imo State. The research problem is that the empirical studies accessed by the researchers in the area of complaint management did not handle the relationships which this present study assesses. The study was therefore conducted to examine how attentively listening to customer complaints influences customer revisit intention; assess the relationship between identification of type of complaintcustomer and customer revisit intention; investigate how quick response to customer complaints affects customer patronage; and determine how logging complaint in database influences customer patronage. The study adopted the survey research design. Data were obtained from both primary and secondary sources. The purposive sampling technique was adopted in the study. The Cronbach Alpha statistic was used to obtain a value of 0.77 as the instrument reliability ratio. Data analysis was committed to descriptive statistics and correlation analysis techniques. The results showed that attentively listening to customer complaints influenced customer revisit intention; identification of type of complaintcustomer improved customer revisit intention; quick response to customer complaints enhanced customer patronage and logging complaint in database influenced customer patronage in Imo State. It was concluded that effective complaint management procedure beefed customer revisit intention/patronage in tourism sites in Imo State. The study recommends that management should always listen attentively and professionally to customer complaints and complained-customers should be identified for better management. Also, quick response should be given to customer complaints and complaints should always be logged in database so as to sustain and even increase customer revisit intention/patronag

Simultaneous lateral and posterior ponticles resulting in the formation of a vertebral artery tunnel of the atlas: case report and review of the literature. Folia Neuropathol

Case report A b s t r a c t The foramen arcuale is infrequently found and is potentially a clinically/surgically significant anatomical variation of the atlas. When present, the vertebral artery travels through this bony ring after exiting the transverse foramen of the atlas and prior to entering the cranium. We present a case of an adult female skeleton noted to harbor both a foramen arcuale and a lateral ponticle that resulted in the formatio

Cardiac 123 I-MIBG Parameters at 4 Hours Derived from Earlier Acquisitions Times

Abstract Background: The clinical implementation of cardiac 123 Iodine-meta-iodobenzylguanidine ( 123 I-MIBG) scintigra

Randomized Phase IIb Study of Brimonidine Drug Delivery System Generation 2 for Geographic Atrophy in Age-Related Macular Degeneration

Purpose: To evaluate the safety and efficacy of repeat injections of Brimonidine Drug Delivery System (Brimo DDS) Generation 2 (Gen 2) containing 400-μg brimonidine in patients with geographic atrophy (GA) secondary to age-related macular degeneration (AMD). Design: A phase IIb, randomized, multicenter, double-masked, sham-controlled, 30-month study (BEACON). Participants: Patients diagnosed with GA secondary to AMD and multifocal lesions with total area of > 1.25 mm2 and ≤ 18 mm2 in the study eye. Methods: Enrolled patients were randomized to treatment with intravitreal injections of 400-μg Brimo DDS (n = 154) or sham procedure (n = 156) in the study eye every 3 months from day 1 to month 21. Main Outcome Measures: The primary efficacy endpoint was GA lesion area change from baseline in the study eye, assessed with fundus autofluorescence imaging, at month 24. Results: The study was terminated early, at the time of the planned interim analysis, because of a slow GA progression rate (∼ 1.6 mm2/year) in the enrolled population. Least squares mean (standard error) GA area change from baseline at month 24 (primary endpoint) was 3.24 (0.13) mm2 with Brimo DDS (n = 84) versus 3.48 (0.13) mm2 with sham (n = 91), a reduction of 0.25 mm2 (7%) with Brimo DDS compared with sham (P = 0.150). At month 30, GA area change from baseline was 4.09 (0.15) mm2 with Brimo DDS (n = 49) versus 4.52 (0.15) mm2 with sham (n = 46), a reduction of 0.43 mm2 (10%) with Brimo DDS compared with sham (P = 0.033). Exploratory analysis showed numerically smaller loss over time in retinal sensitivity assessed with scotopic microperimetry with Brimo DDS than with sham (P = 0.053 at month 24). Treatment-related adverse events were usually related to the injection procedure. No implant accumulation was observed. Conclusions: Multiple intravitreal administrations of Brimo DDS (Gen 2) were well tolerated. The primary efficacy endpoint at 24 months was not met, but there was a numeric trend for reduction in GA progression at 24 months compared with sham treatment. The study was terminated early because of the lower-than-expected GA progression rate in the sham/control group. Financial Disclosure(s): Proprietary or commercial disclosures may be found after the references

Character Segmentation of Sindhi, an Arabic Style Scripting Language, using Height Profile Vector,

Abstract: In this paper, a problem of sub-word segmentation of printed Sindhi, an Arabic style scripting language, into characters is addressed. Printed or handwritten Sindhi text is cursive in nature. In the cursive writing, mostly the subsequent characters in a word are joined with each other. In the proposed segmentation algorithm, first of all, Height Profile Vector (HPV) of thinned primary stroke of a sub-word is calculated and analyzed for the segmentation into its constituent characters. The number and locations of possible segmentation points (PSP) are determined. The number of PSPs gives a rough estimation of the number of characters in the sub-word. The data around the last PSP is further analyzed to determine the exact number of characters in the sub-word. As the characters' set of Sindhi is the superset set of Arabic characters' set hence the proposed segmentation algorithm may be used for the segmentation of text written in other Arabic scripting languages

Evaluation of Electrochemical Process on Polyphosphate Removal from the Aqueous Solution

Aims The effect of electrochemical process on polyphosphate alone has not been yet investigated. The aim of this study was to study polyphosphate removal from synthetic wastewater by electrochemical process. Materials & Methods This research was carried out experimentally on 50 samples of synthetic wastewater. In each run 2000ml of SW took place in a batch. A constant 600mA direct current was applied on the batch content through steel electrodes. First synthetic wastewater samples with initial concentrations in the range of 2-16mgL-1-P were examined and one sample was taken every 2min during 12min. Then samples in the range of 2 to 32mgL-1-P were tested and one sample was taken every 10min during 1 hour. Residual phosphorous in taken samples was measured according to Standard Methods book. Findings The removal efficiency was 85-99.85%. Residual phosphorous concentration was reduced below 1mgL-1-P (Iranian standard) in 1.15mA/cm2 DC. The needed reaction time was 10min. for 2-16mgL-1-P initial concentration whereas at higher concentrations it was 30min. Also, the reaction was first order with respect to the residual phosphorous concentration. Conclusion This process is efficient for removal of the over 99% of poly phosphate from the wastewater and able to reduce the residual phosphorous in effluent to less than Iranian standard limits for reuse (≤1mgL-1)

Application of Electrochemical Process in Removal of Heavy Metals from Landfill Leachate

Aims Municipal landfill leachate contains high concentrations of heavy metals, organics, ammonia. The efficeincy of electrochemically removal of heavy metals from landfill leachate was studied. Materials & Methods The leachate was obtained from Kahrizak landfill in south of Tehran. The experiments were carried out by batch process. The 2liter batch reactor was made of glass. There were eight anodes and cathodes electrodes. The electrodes were placed vertically parallel to each other and they were connected to a digital DC power supply. The pH and conductivity were adjusted to a desirable value using NaOH or H2SO4, and NaCl. All the runs were performed at constant temperature of 25°C. In each run, 1.5liter of the leachate was placed into the electrolytic cell. Samples were extracted every 10min and then filtered through a mixed cellulose acetate membrane (0.42μm). The amount of Lead, Zinc and Nickel removal was measured at pH=7 and in current density of 0.5, 0.75, and 1A. Findings When current density and time reaction increased, removal efficiency of heavy metals such as Lead, Zinc and Nickel increased. At initial pH=7, density 1A and reaction time= 60min, Lead, Nickel and Zinc were removed up to 86, 93 and 95%, respectively. Conclusion Electrochemical process can be proposed as a suitable technique to remove heavy metal from landfill leachate