Nigeria\u27s Public Accountability and Supreme Audit Institutions: A Case Study of Lagos State Civil Service

The study investigates the role of auditors from the Office of Internal Audit in enhancing financial performance and accountability within Lagos State Civil Service. Financial accountability is crucial for transparency, integrity, and responsible management of funds. However, inadequate audit resources, resistance to scrutiny, inefficiencies in audit processes, and non-regulatory compliance can affect it. The study aims to evaluate the impact of financial audits conducted by the Office of Internal Audit on the financial accountability of Ministries, Departments, and Agencies in Lagos State. The research employs an explanatory research design to assess cause-effect relationships using numerical data and statistical analysis. Primary data was gathered through structured questionnaires targeting auditors, financial officers, and administrators within Ministries, Departments, and Agencies (MDAs). The collected data was analyzed using regression analysis, correlation tests, and descriptive statistics to establish relationships between variables. At 0.05 significant level, the study\u27s key findings of the study revealed that financial, performance, and regulatory audits significantly improve financial accountability among MDAs in Lagos State, fostering transparency, responsible resource management, and ethical governance. The study however concludes that regular financial audits are essential for accountability, policy decisions, and strengthening internal controls. Performance audits guide resource allocation, budget planning, and enhance financial oversight. Regulatory and compliance audits ensure ethical governance, legal compliance, and safeguard public resources against mismanagement and corruption. The study recommends that regular implementation of financial audits to maintain accountability and guide policy decisions. Strengthening internal controls and audit committees is crucial for sustained financial discipline

The Poems “Horror and Delights of the Grave” by L. G. Kosegarten and “Cemetery” by N. M. Karamzin: from Religious Didactics to Elegy

Статья поступила в редакцию 30.11.2021 г.В статье впервые проводится сравнительный анализ стихотворения Н. М. Карамзина «Кладбище» и стихотворения немецкого поэта Л. Г. Козегартена «Ужасы и прелести могилы», которое послужило основой для переложения Карамзина. В ходе исследования отмечены изменения, которые внес Карамзин, определено содержание топоса могилы в каждом стихотворении и установлены жанровые доминанты обоих стихотворений. Делается вывод, что в стихотворении «Кладбище» Н. М. Карамзина уже присутствуют элегические мотивы и его следует рассматривать в контексте развития жанра элегии.The article deals with two poems, “Cemetery” by N. M. Karamzin and “Horror and Delights of the Grave” by L. G. Kosergarten, the latter one served as a basis for the Karamzin’s arrangement. In the article comparative analysis of these two poems is given for the first time. The research deals with changes made by Karamzin, determines topos “the grave” and sets genre features for both poems. It’s shown that in Karamzin’s “Cementery” elegiac motifs can be found and therefore it can be studied in the context of the development of the elegy genre

The Poems “Horror and Delights of the Grave” by L. G. Kosegarten and “Cemetery” by N. M. Karamzin: from Religious Didactics to Elegy

The article deals with two poems, “Cemetery” by N. M. Karamzin and “Horror and Delights of the Grave” by L. G. Kosergarten, the latter one served as a basis for the Karamzin’s arrangement. In the article comparative analysis of these two poems is given for the first time. The research deals with changes made by Karamzin, determines topos “the grave” and sets genre features for both poems. It’s shown that in Karamzin’s “Cementery” elegiac motifs can be found and therefore it can be studied in the context of the development of the elegy genre.</jats:p