Effect of Auditor Proficiency and Audit Quality on Internal Audit Effectiveness in Nigeria’s Federal Public Service

The internal audit function, with clearly defined competence and process requirements, has despite its presence within the operations of federal public sector organizations in Nigeria being unable to check the rising cases of frauds and financial improprieties which have continuously been highlighted against them. Furthermore, sufficient attention has not been given to related control issues regardless of the increasing use of information technology (ICT) in public sector operations. The study investigates the effects of competence; the role of ICT; and the quality of internal audit on internal audit effectiveness in Nigeria’s federal public service which is charged with the responsibility of the management of over half of the public revenues accruing to the Nigerian federation but with particular reference to 28 self-accounting federal public organizations operating in the North East Geo-Political Zone. Primary data was obtained from 139 valid responses out of 148 questionnaires administered on the internal auditors of such organizations. Partial least square structural equation modeling (PLS-SEM) was employed as the technique of data analysis to test the relationships.   The finding of this study revealed that competence and the quality of internal audit showed positive and significant influence on internal audit effectiveness. Information and Communication Technology (ICT) however showed positive but insignificant contribution. The study recommends an effective compliance with minimum entry requirements in the employment and deployment of Internal Auditors; a review and continuous improvement of operating regulations and standards; as well as the deployment of appropriate ICT audit tools and continuous training of internal audit staff by the relevant government offices (Offices of the Accountant General and that of the Head of Civil Service of the Federation – OAGF & OHCSF; and the Nigerian Information Technology Development Agency - NITDA). Keywords: Internal Audit Effectiveness, Competence, ICT, Quality of Internal Work, Public Sector DOI: 10.7176/RJFA/11-6-01 Publication date:March 31st 202

AN ASSESSMENT OF INDEXING AND ABSTRACTING SERVICES IN NUHU BAMALLI POLITECHNIC LIBRARY, ZARIA, NIGERIA

This paper examines the concept of indexing and abstracting, where index is define as systematic arrangement of entries designed to enable users to locate information in a document. While abstract at the other hand is an intellectual summary of an information package. The paper tried to finds out the availability and use of indexes and abstracts in Nuhu Bamalli Polytechnic Library (Annex) Zaria. The paper finds out that most types of indexes and abstracts are available and mostly used by Academic staffs and Students. It concludes that subject and citation indexes, as well as subject abstract were the most highly used by the respondents in the library; this could be due to lack of awareness about the other existing types of indexes and abstracts. However, some recommendations were made which includes; public awareness to the staffs and Students about the other existing types of indexes and abstracts and also more experts should be employed because as at present only one person is in charge of Indexing and Abstracting services.

Sub-clinical mastitis and associated risk factors on lactating cows in the Savannah Region of Nigeria

BACKGROUND: Sub-clinical mastitis limits milk production and represents an important barrier to profitable livestock economics worldwide. Milk production from cows in Nigeria is not at optimum levels in view of many factors including sub-clinical mastitis. RESULTS: The overall herd-level prevalence rate for SCM was 85.33% (256/300 heads of cows) while the quarter-level prevalence rate of SCM was 43.25% (519/1,200 quarters). The prevalence of SCM was 50.67%, 43.67%, 39.67% and 39.13% for the left fore-quarter, right hind-quarter, left hind-quarter and right fore-quarter, respectively. The Rahaji breed had the highest prevalence of SCM with 65.91% (29/44), while the White Fulani breed had the least with 32.39% (57/176). A total of 32.33% (97/300) had only one mammary quarter affected, 30.33% (91/300) had two quarters affected, 16.00% (48/300) had three quarters affected while 6.67% (20/300) had all the four quarters affected. A total of 53.00% had SCM in multiple quarters (159/300). The risk of SCM decreased significantly among young lactating cows compared to older animals (OR = 0.283; P < 0.001; 95%CI = 0.155; 0.516). The Rahaji breed had significantly higher risk compared with the White Fulani breed (OR = 8.205; P = 0.013; 95% CI = 1.557; 43.226). Improved sanitation (washing hands before milking) will decrease the risk of SCM (OR = 0.173; P = 0.003; 95% CI = 0.054; 0.554). CONCLUSION: SCM is prevalent among lactating cows in the Nigerian Savannah; and this is associated with both animal characteristics (age, breed and individual milk quarters) and milking practices (hand washing).Good knowledge of the environment and careful management of the identified risk factors with improved sanitation should assist farm managers and veterinarians in implementing preventative programmes to reduce the incidence of SCM

The Moderating Effect of Institutional Ownership on Intellectual Capital and Financial Performance of Listed Conglomerates

Purpose - The study aims to examine the moderating effect of institution on the relationship between intellectual capital on the financial performance of conglomerates in Nigeria Design/Methodology - correlational research design which is based on historical data extracted from annual report and accounts of the sample firm on NSE. Firms were chosen based on censor sampling method. Eleven years of financial data were used.&nbsp; Multiple regression analysis was employed to analyze the data extracted. Findings - The results from pooled ordinary least square regression (OLS) and Fixed effect revealed that intellectual capital indexed by a value-added intellectual coefficient (VAIC) has a positive and significant impact on financial performance indexed by return on asset (ROA) of listed conglomerate firms in Nigeria. Furthermore, the interaction effect of institutional ownership was found to be positive and significant Practical Implications - The study recommends that institutional shareholders should invest more in shares of listed conglomerate firms in Nigeria and that management should recognize the effort and understand the importance of intellectual capital toward improving firm performance

Nigella sativa oil attenuates aluminum-induced behavioral changes, oxidative stress and cortico-hippocampal neuronal degeneration in rats

Background: Aluminum (AlCl3) usage in both the industrial and domestic arena has dramatically risen over time owing to its ubiquity and utility for many activities despite frequent reporting of its neurotoxic effects over wide range of concentrations. The neuro-protective effects of Nigella sativa Oil (NSO) following intermediate exposure to aluminum salts has largely been unexplored. The present study explores the ameliorative and neuro-protective functions of NSO on aluminum chloride (AlCl3)-induced damages in the frontal cortices and hippocampus of exposed rats. Methods: The study involved the use of thirty two adult male Wistar rats weighing 180 ± 20 g, randomly divided into four groups, in which group 1 received saline, group 2 received AlCl3 (100 mg/kg), group 3 received AlCl3 (100 mg/kg) followed by NSO (1 ml/kg) 30 min later, while group 4 received NSO (1 ml/kg) only. All administrations were done orally for 14 days. Standardized behavioural tests for anxiety and cognitive performance were carried on after the treatments prior to euthanizing (Ketamine 10 mg/kg, ip). On day 15, the rats were euthanized, and their brains excised, with the frontal cortex and hippocampus removed. Five of these samples were homogenized and centrifuged to analyze nitric oxide (NO) metabolites and total reactive oxygen species (ROS), and the other three were processed for histology (cresyl violet stain) and proliferative markers (Ki-67 immunohistochemistry). Results: Increased Transfer latency, time in dark box, escape latency and reduced rearing frequency, percentage alternation and time in platform quadrant were observed in the AlCl3 exposed rats. There was also an increased level of ROS and NO in the brain regions with marked inhibition of neuronal cell proliferation as evidenced by reduced Ki-67 protein expression in the brain of AlCl3 only rats. However, rats co-administered AlCl3 and NSO showed significantly reduced ROS and NO levels, improved anxiety-like and cognitive behaviors and increased Ki-67 expression when compared with AlCl3 only treated rats. Conclusion: AlCl3 exposure causes neuronal damage and impaired anxiety-like and memory indices which are associated with increased free radical generation and inhibited neuronal proliferation, whereas the antioxidant and neuro-protective properties of NSO were efficacious against the observed effects. Keywords: Aluminum chloride, memory impairment, neuronal damage, Ki-67, nigella sativa oi

Impact of safety measures for hazard recognition on the rate of accidents on construction sites in Abuja, Nigeria

This study evaluated the impact of safety measures for hazard recognition on the rate of accidents on construction sites in Abuja, Nigeria. A survey design was adopted through a quantitative study with the use of questionnaire for collecting data from 25 construction firms registered with Federation of Construction Industry in Abuja. Analysis of data was undertaken using Relative Importance Index (RII) and Mean Item Score (MIS). Findings from the study revealed that the most important safety measures for hazard recognition required for improving the safety performance of construction firms in Abuja is Conducting safety meetings (RII = 0.96); the most significant influence of safety measures for hazard recognition on the frequency of occurrence of accidents is Improvement of employees’ and employers’ safety behaviour (MIS = 4.38); and the most effective strategy for reducing the rate of accidents on construction sites is Management commitment (MIS = 4.57). It was thus concluded that the safety measures for hazard recognition have significant impact on the rate of accidents on construction sites in Abuja. It was recommended that construction firms should set up a mechanism for the effective implementation of the safety measures for hazard recognition

Preventing zoonotic influenza H5N1 in human : pictorial versus literal health communication methods

Outbreaks of avian influenza H5N1 occurred in Africa’s poultry and 16 countries have reported human infections globally. Intensified human-animal interactions necessitate correct communication of health messages to reduce zoonotic infection. This work was done to determine differences between pictorial and literal health education communication. Cross-sectional survey using literal and pictorial questionnaires in live bird markets and poultry farms was carried out among respondents based on matching criteria. Responses were scored and analysed with probability of independence using Chi square test and pairwise correlation. The degree of knowledge of clinical signs in birds, affected species, communication means and biosecurity were good, that of the post-mortem signs was poor with increasing potentials of human exposure to virus-rich visceral tissues from slaughtered sick birds. Marked differences existed for the various items listed within each knowledge field, the odds of having correct responses from pictorial were better than with literal respondents. Risky practices were still practised in the LBMs despite the good degree of knowledge of hygiene and biosecurity. Knowledge and implementation does not always correlate and pictorial representation out surpasses literal method in communicating potential zoonotic H5N1 influenza A infection to the undiscerning public.http://www.izs.it/vet_italiana/issues_vet_it.htmam2021Veterinary Tropical Disease

Predictors of death and production performance of layer chickens in opened and sealed pens in a tropical savannah environment

BACKGROUND: Layer chickens are exposed to high risks of production losses and mortality with impact on farm profitability. The harsh tropical climate and severe disease outbreaks, poor biosecurity, sub-minimal vaccination and treatment protocols, poor management practices, poor chick quality, feed-associated causes, and unintended accidents oftentimes aggravate mortality and negatively affect egg production. The objectives of this study were to estimate the probability of survival and evaluate risk factors for death under different intensive housing conditions in a tropical climate, and to assess the production performance in the housing systems. RESULTS: Daily mean mortality percentages and egg production figures were significantly lower and higher in the sealed pens and open houses (P < 0. 001) respectively. The total mean feed consumption/bird/day was similar for the open sided and sealed pens but the mean feed quantity per egg produce was significantly lower in the sealed pens ((P < 0.005). Seasons differently impacted on mortality with the hot-dry season producing significantly higher risk of mortality (61 times) and reduced egg production. Other parameters also differed except the egg production during the cold-dry season. Layers in sealed pens appear to have higher probability of survival and the Kaplan-Meir survival curves differed for each pen; ≥78 weeks old layer have higher probability of survival compared with the younger chickens and the 19–38 weeks age category are at highest risk of death (P < 0.001). The hazard-ratio for mortality of layers raised in sealed pens was 0.568 (56.8%). CONCLUSION: Reasons for spiked mortality in layer chickens may not always be associated with disease. Hot-dry climatic environment is associated with heat stress, waning immunity and inefficient feed usage and increase probability of death with reduced egg production; usage of environmentally controlled building in conditions where environmental temperature may rise significantly above 25°C will reduce this impact. Since younger birds (19–38 weeks) are at higher risk of death due to stress of coming into production, management changes and diseases, critical implementation of protocols that will reduce death at this precarious period becomes mandatory. Whether older chickens’ better protection from death is associated with many prophylactic and metaphylactic regimen of medications/vaccination will need further investigation.http://www.biomedcentral.com/bmcvetres/am201

Drivers and risk factors for circulating African swine fever virus in Uganda, 2012-2013

We explored observed risk factors and drivers of infection possibly associated with African swine fever (ASF) epidemiology in Uganda. Representative sub-populations of pig farms and statistics were used in a case-control model. Indiscriminate disposal of pig viscera and waste materials after slaughter, including on open refuse dumps, farm-gate buyers collecting pigs and pig products from within a farm, and retention of survivor pigs were plausible risk factors. Wire mesh-protected windows in pig houses were found to be protective against ASF infection. Sighting engorged ticks on pigs, the presence of a lock for each pig pen and/or a gate at the farm entrance were significantly associated with infection/noninfection; possible explanations were offered. Strict adherence to planned within-farm and communitybased biosecurity, and avoidance of identified risk factors is recommended to reduce infection. Training for small-scale and emerging farmers should involve multidimensional and multidisciplinary approaches to reduce human-related risky behaviours driving infection.National Agricultural Research Organization (NARO) (4760UG) and the Department of Production Animal Studies and the Faculty of Veterinary Science, Onderstepoort, Pretoria, South Africa.http://www.elsevier.com/locate/rvsc2015-10-31hb201

Pro-Neurogenic and Antioxidant Efficacy of Nigella sativa Oil Reduced Vulnerability Cholinesterase Dysfunction and Disruption in Amygdala-Dependent Behaviours in Chlorpyrifos Exposure

Background: Organophosphorus Pesticides (OPs) are compounds with irreversible cholinesterase activity which induce cholinergic neurotoxicity, but still remain a widely used pesticide in household and agriculture. Aim and Objectives: This study investigated the efficacy of a natural antioxidant Nigella sativa Oil (NSO) against Chlorpyrifos (CPF) induced oxidative stress and implications on emotionality behaviours. Material and Methods: Thirty-two adult Wistar rats were randomly divided into four groups, and exposed to (1 ml/kg b w) of normal saline, (14.9 mg/kg b w) of CPF, (14.9 mg/kg b w) of CPF plus (1 ml/kg b w) of NSO and (1 ml/kg b w) of NSO respectively for 14 consecutive days. Body weight were recorded at day 1 and 15 of the experiment, the rats were exposed to trials in both Open Field Test (OFT) and Elevated Plus Maze (EPM) to asses anxiety-like behaviours and fear related learning respectively on the 13th day. Rats were euthanized by the 15th day, the brains excised, and the amygdala area of brains were removed, homogenized to analyse for total Reactive Oxygen Species (ROS), Nitrous Oxide (NO) levels and Acetylcholinesterase (AChE) activities, while the other three were processed for histology (Nissl stain) and Proliferative marker (Ki67 immunohistochemistry). Results: Repeated CPF exposure caused an increase in NO and ROS levels, reduction in AChE activities and a loss in the neurogenic cells in the amygdala. It was also a prolonged freezing period, centre squares avoidance and delayed transfer latency with CPF exposure. However, NSO prevented the overproduction of ROS and NO, and markedly reactivated AChE activities in the amygdala either with or without CPF exposure. NSO treatment was also, able to preserve neurogenic cells in the amygdala and subsequently improved amygdala-dependent behaviours in the treated rats. Conclusion: The antioxidant efficacy of NSO could be efficacious in CPF induced neuro-cognitive toxicity in rats