THE ROLE OF FORENSIC ACCOUNTING IN MITIGATING AGAINST CYBER CRIMES DURING THE COVID-19 PANDEMIC ERA: ISSUES AND PERSPECTIVES

The advent of covid-19 pandemic not only create health challenges but also created difficulties in the conduct of economic activities across the world. Due to restrictions imposed as a result of the pandemic, the physical movements of individuals were restricted. Hence business transactions were conducted online through Internet services. Logistics services were adopted to move goods from the location where they were produced to where they were consumed. Payments or settlements for the products were conducted through the internet and this led to the astronomical increase in Internet fraud which culminated in the loss of valuable assets. This study was therefore conducted to examine how forensic accounting tools were adopted to investigate, track, and recover the lost assets and restore the victims to their original state prior to the loss, as well, as how the perpetrators were made to face appropriate sanctions. The study used a descriptive research design as the data for the study were obtained from secondary sources. The data were obtained through questionnaires that were administered to the personnel of agencies responsible for the management and control of cybercrimes in Nigeria and were analysed using percentages and correlation. The results of the analysis show that there was a significant effect of forensic accounting mechanisms in the management and control of cybercrimes. It also indicated that the application of forensic accounting tools was effective in obtaining admissible evidence in court. Furthermore, the result also showed a strong effect on the recovery of stolen assets.  The study concluded that increased deployment of forensic accounting tools had an effect in reducing internet fraud, and provided enough evidence for prosecution of criminals and the recovery of stolen assets. The study recommends strict monitoring of Internet transactions as well as the adoption of forensic accounting tools as critical tools for tracking and recovery of stolen assets. The study apart from contributing to expanding knowledge on forensic accounting also addresses the fears of those who intend to carry on transactions through the Internet. Also, the recommendations will provide the roadmap towards addressing the problems of internet fraud

Beyond Political Islam: Nigeria, the Boko Haram Crisis and the Imperative of National Consensus

The escalation of the Boko Haram crisis in Nigeria that peaked in 2010 has led to the emergence of many theories to explain its causes. These theories focus on the socio-economic/ human needs, vengeance, the Islamic theocratic state, and political dimensions. Beside the socio-economic perspective, which harps on the pervasive poverty in the North, the theocratic state analysis seems compelling not only because it fits into the sect’s mission to Islamize Northern Nigeria and carve it out as a distinct political entity, but it also resonates with political Islam, the driving ideology behind such Jihadi groups as Al-Qaeda in the Maghreb (AQIM) and Al-Qaeda in the Arabian Peninsula (AQAP) with which the sect has been linked. While this paper identifies with the political causes perspective in offering more cogent explanation of the crisis, it goes beyond theory to underline empirical facts that have shaped the group’s violence. It argues that in its current dimension, the Boko Haram crisis is squarely an outburst of a sense of exclusion by some powerful political forces from the northern part of the country. To save the country from similar crises in the future, Nigerian leaders should devise clearly-defined periodic power-sharing formulae that can enable its component parts to have a voice

Assessment of Cervical Cancer Health Literacy among Female Secondary School Teachers in Anambra State. Nigeria.

Abstract Background: cervical cancer health information equips women with basic knowledge that enables them to take informed decisions to prevent and control infection. Cervical cancer awareness will help curtail the raising trend of cervical cancer disease among Nigerian women. Purpose: the research was carried out to assess the cervical cancer literacy level of female secondary school teachers in Anambra State, Nigeria. Design: it is a descriptive survey of 3,031 female secondary school teachers. Findings: the research outcome shows that the respondent’s cervical cancer health literacy level is low. This is in terms of their knowledge and awareness of the risk factors, signs and symptoms, and preventive and control measures of cervical cancer. Originality/value: this is the first survey of secondary school female teachers’ cervical cancer health literacy in Anambra State. The results may inform appropriate intervention based on reliable data. Keywords: cervical cancer literacy, cervical cancer, health literacy, health information, female teachers, cervical cancer information Paper Type: original research article

INFORMATION NEEDS AND SEEKING BEHAVIOUR OF STUDENTS OF THE NIGERIAN ARMY SCHOOL OF EDUCATION, SOBI BARRACKS, ILORIN, NIGERIA

The environment in which human being, particularly, students operate makes information to be one of the decisive factors for survival. Students seek information to fill an identified gap in their quest for knowledge. This study, therefore, investigated information needs and seeking behaviour of students of the Nigerian Army School of Education, Ilorin, Nigeria. Five (5) research objectives were formulated for this study. The study adopted descriptive survey research design. Population for the study comprised of students at the Nigerian Army School of Education, Ilorin. Israel (2003) model for determining sample size was used to calculate the sample size with precision levels of 5% and confidence level of 95% and the recommended sample size was two hundred and twelve (212). A simple random sampling technique was used to select the samples from the population. The self-designed questionnaire was divided into six (6) sections. The content-related approach of validation was conducted to ensure the validity of the instrument while Cronbach alpha was used to test the reliability of the instrument and the overall reliability of the instrument was r = 0.832. The collated copies of the questionnaire were analyzed with the IBM SPSS version 21.0 using simple frequency counts and percentage. The presentations of the data for the research objectives were done using tables, pie charts and bar charts. The findings of the study showed that academic information is the major information need of the students of the Nigerian Army School of Education, Ilorin, Nigeria. The findings further revealed that the Internet and library are the most commonly used sources of information. The findings also showed that the major purpose at which the students seek information is to update their knowledge and to enhance their professional activities. However, the findings generally indicated that most students firstly acknowledge their information needs and compare available resources before making the final decision and if they seem not comfortable with the information they need in a particular information material, they will continue searching for information until they are satisfied. Among numerous challenges affecting information seeking behaviour of students, this study found insufficient library opening hours as the major challenge confronting the students of the Nigerian Army School of Education. The study, therefore, recommended that library working hours should be extended to meet the need of the students and that the library management should ensure that adequate collection of books is made available

ASSESSING THE IMPACT OF ACCESS TO LIBRARY RESOURCES AND SERVICES ON THE LEARNING OUTCOMES OF DISTANCE LEARNERS IN NATIONAL OPEN UNIVERSITY OF NIGERIA

Abstract This paper examines the influence of access to library resources and services on the learning outcomes of distance learners in Nigeria. The study\u27s objectives include investigating the impact of library resources and services on learning outcomes and exploring their joint influence. Research hypotheses are formulated and tested. The literature review demonstrates that library resources and services positively impact academic performance, research skills, engagement, and community sense among distance learners. Challenges such as user interface difficulties and information literacy skill gaps are discussed. The research methodology utilizes a survey design with a population of 4802 students and a sample size of 482 students. Regression analysis is employed to analyze the hypotheses, revealing that library resources and services significantly influence learning outcomes. In conclusion, the study highlights the importance of sustaining and improving library resources and services for enhancing distance learners\u27 outcomes

Dynamical Cobordisms in General Relativity and String Theory

We describe a class of time-dependent solutions in string- or M-theory that are exact with respect to alpha-prime and curvature corrections and interpolate in physical space between regions in which the low energy physics is well-approximated by different string theories and string compactifications. The regions are connected by expanding "domain walls" but are not separated by causal horizons, and physical excitations can propagate between them. As specific examples we construct solutions that interpolate between oriented and unoriented string theories, and also between type II and heterotic theories. Our solutions can be weakly curved and under perturbative control everywhere and can asymptote to supersymmetric at late times.Comment: 35 pages, 5 figures, LaTeX v2: reference adde

Different Vocal Parameters Predict Perceptions of Dominance and Attractiveness

Low mean fundamental frequency (F0) in men’s voices has been found to positively influence perceptions of dominance by men and attractiveness by women using standardized speech. Using natural speech obtained during an ecologically valid social interaction, we examined relationships between multiple vocal parameters and dominance and attractiveness judgments. Male voices from an unscripted dating game were judged by men for physical and social dominance and by women in fertile and non-fertile menstrual cycle phases for desirability in short-term and long-term relationships. Five vocal parameters were analyzed: mean F0 (an acoustic correlate of vocal fold size), F0 variation, intensity (loudness), utterance duration, and formant dispersion (Df, an acoustic correlate of vocal tract length). Parallel but separate ratings of speech transcripts served as controls for content. Multiple regression analyses were used to examine the independent contributions of each of the predictors. Physical dominance was predicted by low F0 variation and physically dominant word content. Social dominance was predicted only by socially dominant word content. Ratings of attractiveness by women were predicted by low mean F0, low Df, high intensity, and attractive word content across cycle phase and mating context. Low Df was perceived as attractive by fertile-phase women only. We hypothesize that competitors and potential mates may attend more strongly to different components of men’s voices because of the different types of information these vocal parameters provide

In silico prediction of cancer immunogens:current state of the art

Cancer kills 8 million annually worldwide. Although survival rates in prevalent cancers continue to increase, many cancers have no effective treatment, prompting the search for new and improved protocols. Immunotherapy is a new and exciting addition to the anti-cancer arsenal. The successful and accurate identification of aberrant host proteins acting as antigens for vaccination and immunotherapy is a key aspiration for both experimental and computational research. Here we describe key elements of in silico prediction, including databases of cancer antigens and bleeding-edge methodology for their prediction. We also highlight the role dendritic cell vaccines can play and how they can act as delivery mechanisms for epitope ensemble vaccines. Immunoinformatics can help streamline the discovery and utility of Cancer Immunogens

Are Foreign Firms Privileged By Their Host Governments? Evidence From The 2000 World Business Environment Survey

Using the data from World Business Environment Survey (WBES) on over 10,000 firms across eighty one countries, this paper finds preliminary evidence that foreign firms enjoy significant regulatory advantages - as perceived by the firms themselves - over domestic firms. The findings on regulatory advantages of foreign firms hold with a variety of alternative measures of regulations and with or without firm- and country-level attributes and industry and country controls. There is also evidence that foreign firms' regulatory advantages are especially substantial vis-a-vis the politically weak domestic firms. Furthermore, the regulatory advantages of foreign firms appear stronger in corrupt countries than in non-corrupt countries

Impulsivity and self-harm in adolescence: a systematic review

Research supports an association between impulsivity and self-harm, yet inconsistencies in methodology across studies have complicated understanding of this relationship. This systematic review examines the association between impulsivity and self-harm in community-based adolescents aged 11-25 years and aims to integrate findings according to differing concepts and methods. Electronic searches of EMBASE, MEDLINE, PsychINFO, CINAHL, PubMed and The Cochrane Library, and manual searches of reference lists of relevant reviews, identified 4,496 articles published up to July 2015, of which 28 met inclusion criteria. Twenty-four of the studies reported an association between broadly specified impulsivity and self-harm. However, findings varied according to the conception and measurement of impulsivity and the precision with which self-harm behaviours were specified. Specifically, lifetime non-suicidal self-injury was most consistently associated with mood-based impulsivity related traits. However, cognitive facets of impulsivity (relating to difficulties maintaining focus or acting without forethought) differentiated current self-harm from past self-harm. These facets also distinguished those with thoughts of self-harm (ideation) from those who acted on thoughts (enaction). The findings suggested that mood-based impulsivity is related to the initiation of self-harm, while cognitive facets of impulsivity are associated with the maintenance of self-harm. In addition, behavioural impulsivity is most relevant to self-harm under conditions of negative affect. Collectively, the findings indicate that distinct impulsivity facets confer unique risks across the life-course of self-harm. From a clinical perspective, the review suggests that interventions focusing on reducing rash reactivity to emotions or improving self-regulation and decision-making may offer most benefit in supporting those who self-harm