Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?

This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting

Agricultural Management Strategy on Food Security in Taraba State

The increasing population of the world is becoming worrisome compare with the food production or agricultural activities that is considered to be backward or inadequate because of certain factors that thwart agricultural activities like the climate change and lack of modern agricultural equipments for commercial agricultural activities, family, community and government are developing a means to an end on how food security and other agricultural activities can be boaster to meet up the growing population. This paper suggest strategic of agricultural management that will support food security in Taraba state in order to meet up the growing population in the state. The paper further recommends food security measures for the state and the Nation at large. Keywords: agricultural management strategy, food security and Taraba Stat

Development and Validation of Lecturer Teaching Assessment Scale for Nigerian Universities

This study is part of a research funded through the Tertiary Education Trust Fund (TETFund) research grant, Abuja Nigeria. The authors are therefore grateful to the TETFund office Abuja and Taraba State University Management for facilitating the grant. Abstract The present study developed and examined the factorial validity of scores on the Lecturer Teaching Assessment Scale across lecturers of universities in North-east Nigeria.  This study presents a validation report of the Lecturer’s Teaching Assessment Scale (LECTAS) developed for the assessment of lecturer’s teaching effectiveness in Universities. It also examined the factor structure of the LECTAS, its logical validity, and internal consistency reliability coefficients. The study adopted the Developmental and survey research designs. A total of 2600 students that completed the developed LECTAS constituted the sample for the study. The 34-item LECTAS was used to collect data for the study. Collected data were subjected to reliability and factor analyses. Results showed that the scale is valid and reliable in assessing lecturers teaching output. The LECTAS was adjudged to possess construct validity. The results revealed that the LECTAS was reliable (Cronbach Alpha reliability coefficient of 0.932. Thus, the LECTAS possessed adequate psychometric qualities that make it suitable to assess lecturers’ teaching effectiveness in Nigerian universities. Keywords: Development, Factor Analysis, Teaching Assessment, Validation, Scaling DOI: 10.7176/JEP/10-5-0

KREATIVITAS EDITOR PADA PROSES VIDEO EDITING DALAM KONSEP COLOR GRADING DI STUDIO A CREATIVE PEKANBARU

ABSTRAK Nama : Umar Abdul Hamid Prodi : Ilmu Komunikasi Judul : Kreativitas Editor Pada Proses Video Editing Dalam Konsep Color Grading Di Studio A Creative Pekanbaru Studio A Creative memiliki ide konsep perwarnaan (Color Grading) dan terobosan terbaru setiap kali memproduksi sebuah video, salah satu nya di konsep pewarnaan ( Color Grading). Video tersebut memiliki daya seni yang tinggi dan mampu membuat sebuah video dengan konsep pewarnaan yang lembut (soft) serta menentukan warna yang efektif untuk setiap video sehingga video tersebut memiliki daya seni yang tinggi dan arti makna di setiap scane video tersebut. Metode penelitian adalah penelitian kualitatif dengan teknik pengumpulan datanya adalah wawancara, observasi dan dokumentasi dengan informan terdiri dari Owner Studio A Creative, editor, dan konsumen. Berdasarkan hasil penelitian dan pembahasan diketahui Studio A Creative Pekanbaru yang digunakan adalah Color Grading. Editor Studio A Creative melakukan perubahan yang dapat dibagi dalam 2 area utama yaitu perubahan tone dan perubahan warna. Salah satu alasan konsumen menerima baik hasil karya dari Studio A Creative adalah karena editor Studio A Creative mengikuti trend fotografi terbaru. Kata Kunci: Kreativitas, Color Grading, Video Editin

Demonstrating competence in endoscopic retrograde cholangiopancratico graphy (ERCP): Recently credentialed operator\u27s performance for deep biliary cannulation over 1 year period from a tertiary care hospital in Pakistan

Objective: To measure the success rate of endoscopic retrograde cholangiopancreaticography biliary cannulation of a recently credentialed endoscopist at a tertiary hospital.Methods: The clinical audit was conducted at the Aga Khan University Hospital. Karachi, and comprised data of all patients who underwent endoscopic retrograde cholangiopancreaticography under the care of a single operator during 2016. Data was retrospectively extracted from patient charts by an assistant blinded to the study. Data extracted included demographics, admission type, details and indication for the procedure, diagnosis, cannulation outcome, duct clearance, complications, follow-up surgical intervention, radiological imaging and mortality post-endoscopy. Data was analysed using SPSS 19.Results: Of 143 procedures performed, 102(71.3%) were included. The mean age was 52±17 years and 54(52.9%) of them were females. Most common indication was choledocholithiasis in 70(68.6%). The average procedure time was 41.5±5.5 minutes. Cannulation success rate was 96(94.1%). Complications included post-procedure pancreatitis in 5(4.9%), minimal bleeding in 8(7.8%) and oesophageal perforation in 1(0.98%). There was no procedure-related mortality.Conclusions: The success rate was high and complications were low with zero mortality

The Effect of The Resources and Capabilities to Competitive Advantage and Company’s Performance of “Batik” Micro

Purpose                                                 : This study aims to demonstrate and explain the effect of the resources and capabilities to competitive advantage and company’s performance in a comprehensive. Desain/Methodology /Approach                                             : This research use quantitative methods with positivism approach using associative research type. Total sample 255 companies. Data analysis using SEM (Structural Equation Modelling). Finding                                                  : The results show that the resources are valuable and rare has an effect significantly to competitive advantage and company’s performance. While the company’s capabilities are valuable, rare and inimitable does not affect to the competitive advantage but has an effect significantly to company’s performance. Originality/Value                               : This study measure the company’s performance by combining the perspective of the resources, capabilities and competitive advantage on batik micro in Madura Island, Indonesia. Keywords Resources, Capabilities, Competitive Advantage, Company’s Performance, Batik Paper Type Research pape

The Livelihood Change of Fishermen Recipient Grant Program of Coalition Party in Lubuk Puding Village Buru District of Karimun Regency of Riau Islands Province

This study was conducted in January 2016 in the village of Lubuk Puding in the District of Buru Karimun Riau Islands Province. The objective of this study was to determine the characteristics of fishing grantees, to determine changes in fishing livelihoods after receiving the grant, and to determine the relationship characteristic of changes, livelihoods and grants program. The method used in this study was survey of 160 grantees fishermen population, in which this study taken as much as 15% of the 160 populations or 24 peoples.Based on the research result, the characteristics of grant recipient are productive fishermenage, low education and the number of family member of fishermen. The livelihood of fishermen grant recipients changed from the preparatory stage to the growth stage, while in food consumption and employment on a fixed income and sanitation and hygiene unchanged. Characteristics with real changes in the livelihoods of fishermen are age which have relationship with income and with the job opportunities, the number of family member has relationship with food consumption and grant, and food consumption have relationships with the grant

Traumatic Bilateral Pneumothoraces due to Sternal Wire Migration

Sternal wound complications after cardiac surgery are associated with increased morbidity and mortality. Wire migrations associated with sternal dehiscence can lead to catastrophic haemorrhage unless intervened in time. We present a case of sternal wire migration causing bilateral pneumothoraces

A Study of Stylistic Features of Cricket Commentary: A Discourse Analysis

This study is based on the analysis of language practices and features that different cricket commentators use in international cricket matches. This study explores that cricket commentary forms a complete register on its own with its field, tenor, and mode components. Data for this research have been taken from the 1992 World Cup, the 2015 World Cup, and the Ashes Series 2005 matches available on YouTube. Textual analysis technique has been employed for data analysis. After analyzing the data in the light of Halliday’s notion of register comprising field, tenor, and mode, it is found that cricket commentary is characterized by special syntactic features such as ellipsis, extensive use of exclamatory sentences, the abundant use of the simple present tense and simple sentences, passive construction notably in elliptical form, first and third conditionals, and inversion. Use of idioms, certain action verbs, certain positive and negative adjectives, and certain adverbs are some of the salient features of cricket commentary. Cricket commentary also has a special jargon with words like ‘knock’, ‘mid-on’, ‘mid-off’, ‘innings’ and ‘bouncer’ etc. Cricket commentators also use certain aspects of connected speech such as weak forms of words, elision, and assimilation

Establishing Speed-Flow-Density relationships for exclusive motorcycle lanes.

The motorcycle is a popular mode of transport in Malaysia and developing Asian countries, but its significant representation in the traffic mix results in high rates of motorcycle accidents. As a result, the Malaysian Government decided to segregate motorcycle traffic along its new federal roads as an engineering approach to reduce accidents. However, traffic engineers needed to know the maximum traffic a motorcycle lane could accommodate. Despite substantial literature related to speed–flow–density relationships and capacities of various transport facilities, there is a knowledge gap regarding motorcycle lanes. This paper establishes motorcycle speed–flow–density relationships and capacities of exclusive motorcycle lanes in Malaysia. Observations of motorcycle flows and speeds were conducted along existing and experimental motorcycle lanes. Motorcycle speed–density data were aggregated and plotted for two types of observable motorcycle riding behaviour patterns that were influenced by the widths of a motorcycle lane: the headway pattern (lane width ≤ 1.7 m) and the space pattern (lane width > 1.7 m). For both riding patterns, regression analysis of motorcycle speed–density data best fits the logarithmic model and consequently the motorcycle flow–density and speed–flow models are derived. Motorcycle lane capacities for headway and space riding patterns are estimated as 3300 mc/hr/lane and 2200 mc/hr/m, respectively