The Impact of Attending Religious Schools on the Moral Competencies of Accounting Students

For over a century, scholars have argued that religious education is crucial for the developed of students\u27 moral competencies. This study sought to empirically test this assertion by comparing the moral competencies of two sets of Muslim accounting students: those who had attended a religious secondary school and those who attended a public (secular) secondary school in Malaysia. The focus on accounting students is quite important in an era where the moral competencies of accountants has been in the public eye due to their complicity in the rash of financial scandals that have plagued the business world over the last two decades. The Muslim Accountant Moral Competency Test (MAMOC) was developed by a collaboration with Islamic accounting scholars and was used to measure the students\u27 moral competencies. Although the results revealed that there was no difference in the moral competencies of both sets of students, they both displayed satisfactory levels of moral competency which vindicates the Malaysian government\u27s policy of mandating Islamic education in all secondary schools, whether religious or secular

A Systematic Review of the Field of Debt Financing

The provision of debt finance has a long history that continues to be transformed as technology develops, keeping it an all-time viable and popular option for business owners. Financing through debts has asserted itself over time as an important source of capital and sustenance funds for both new and existing ventures as, compared to equity financing (selling the shares or ownership interests of a business to raise capital), debt financing lowers the probability of leaking value-creating intellectual property to competition and does not require giving up ownership or control. Considering the significance of debt financing to business and invariably countries, as well the fact that there are problems that need to be curbed for debt financing to be a good rather a bad phenomenon, it is necessary that the field of debt financing be thoroughly explored so as to make informed decisions. This study thus systematically reviews existing literature on the field of debt financing with a view to identify gaps and recommend areas for future research in the field. The Systematic Quantitative Assessment Technique (SQAT), introduced by Pickering and Byrne (2013), was used to examine trends and gaps in the time dispersions, geographical distributions, article types, research methodologies, themes of focus, and theories of 75 gotten from 6 high quality academic databases. Most of the articles reviewed were empirical in nature, utilizing mainly panel data analysis for collection of data. Furthermore, the role of government and effect of corruption were least discussed. Agency, Pecking-order and Trade-off theories were predominant. The findings thus provide researchers, prospective and existing, with a deep view into the discourse on Debt Financing, exposing researchable gaps

A Systematic Review of Franchising as an Alternative Business Model

In today’s business world, franchising has become a viable alternative business model for expansion to many entrepreneurs. As a result, this paper aims to systematically review underlying issues of franchising systems and make suggestions for further research based on identified gaps. The study adopted the Systematic Quantitative Assessment Technique (SQAT) in analysing 91 English peer-reviewed journal articles from 2009-2018 on franchising from six high quality academic databases: Emerald, Elsevier, Springer, Sage, Taylor and Francis, and Wiley. The study reveals a significant work in franchising articles with 17 and 15 papers out of 91 reviewed articles drawing attention to conflict management and market selection processes respectively. 61 out of 91of the articles were empirical in nature and the theoretical background upon which majority of the papers rested on was Agency theory and Resource Scarcity theory. A large number of the studies were conducted in the USA and Europe, whilst the least were from Africa and none from South America, with survey and Panel data being the most prominent research methods. The study also presented evidence of a growing trend in the number of franchising articles within the ten years. The findings of this research provide an x-ray of discourses on the Franchising research topic, showing intricacies that will serve as guides for existing and prospective researchers in the field. The significant contribution of this study is that it is a new addition to the franchising field, offering insights to act as guides for future researchers

Effect of Heat Treatment and Sulfuric Acid Anodization on Corrosion Resistance of Aluminum Alloy (AA7075)

This paper, studied the effect of heat treatment and anodization on corrosion resistance of aluminum alloy 7075 (AA7075), with a view to improving its corrosion resistance. Microstructure and micro hardness of the anodic film of the samples were studied with the aid of optical metallurgical microscope and automated micro hardness testing machine. Linear polarization methods were used to assess the corrosion behaviour of the alloy in 0.5M HCl. The microstructure of the annealed sample showed formation of dendrites while precipitation hardened samples in palm kernel oil and SAE 40 engine oil showed precipitates of MgZn2. The SEMS result showed pores and micro cracks on the surfaces of the anodized samples, with the as cast and anodized sample in sulfuric acid exhibiting most compact with few pores. The as cast and sulfuric acid anodized sample shows highest micro hardness value of 205.33 HV, while the least value of 150.67 HV was recorded in sample precipitation hardened in SAE 40 engine oil and anodized in sulfuric acid. Analysis of the potentiodynamic polarization data and curves showed a linear relationship (decrease in icorr, decreases the corrosion rate) between current density and the corrosion rate in all the samples. Higher polarization resistance of 15.093 Ω/cm2 was recorded by the as cast and Sulfuric acid (SA) anodized sample while the precipitation treated in SAE 40 engine oil plus SA anodized sample recorded lowest polarization resistance of 5.2311 Ω/cm2. Heat treatment alone improves corrosion resistance of AA 7075 in 0.5 M HCl solution but heat treatment plus SA anodization does not improve corrosion resistance in the same environment

Evaluation of the physical, chemical, bacteriological and trace metals concentrations in different brands of packaged drinking water

—Human survival largely depends on potable water quality. This study used current analytical procedures and compared with the National Agency for Food and Drug Administration Control (NAFDAC) drinking water specification to evaluate the physio-chemical and microbiological characteristics of fifteen packaged water brands that are available locally. Atomic absorption spectroscopy was used to determine trace metals while instrumental techniques determined the physical and chemical parameters. The evaluation focused on the pH, colour, total dissolved solids, turbidity, dissolved oxygen, fluoride, chloride, iron, zinc, magnesium, calcium, potassium, and sodium. In all the samples examined, chromium, manganese, cadmium, and copper were not detected. However, total bacterial counts were discovered in samples (S1, S2, S3, B1 and B2) with values of 2, 3, 5, 3 and 1 cfu/100 ml, respectively. Packaged water containing these type and quantity of bacteria are not fit for consumption by human beings. It requires the most appropriate techniques for processing

Poliovirus seroprevalence before and after interruption of poliovirus transmission in Kano State, Nigeria.

INTRODUCTION: In September 2015, Nigeria was removed from the list of polio-endemic countries after more than 12months had passed since the detection of last wild poliovirus case in the country on 24 July 2014. We are presenting here a report of two polio seroprevalence surveys conducted in September 2013 and October 2014, respectively, in the Kano state of northern Nigeria. METHODS: Health facility based seroprevalence surveys were undertaken at Murtala Mohammad Specialist Hospital, Kano. Parents or guardians of children aged 6-9months, 36-47months, 5-9years and 10-14years in 2013 and 6-9months and 19-22months (corresponding to 6-9months range at the time of 2013 survey) in 2014 presenting to the outpatient department, were approached for participation, screened for eligibility and asked to provide informed consent. A questionnaire was administered and a blood sample collected for polio neutralization assay. RESULTS: Among subjects aged 6-9months in the 2013 survey, seroprevalence was 58% (95% confidence interval [CI] 51-66%) to poliovirus type 1, 42% (95% CI 34-50%) to poliovirus type 2, and 52% (95% CI 44-60%) to poliovirus type 3. Among children 36-47months and older, seroprevalence was 85% or higher for all three serotypes. In 2014, seroprevalence in 6-9month infants was 72% (95% CI 65-79%) for type 1, 59% (95% CI 52-66%) for type 2, and 65% (95% CI 57-72%) for type 3 and in 19-22months, 80% (95% CI 74-85%), 57% (49-63%) and 78% (71-83%) respectively. Seroprevalence was positively associated with history of increasing oral poliovirus vaccine doses. CONCLUSIONS: There was significant improvement in seroprevalence in 2014 over the 2013 levels indicating a positive impact of recent programmatic interventions. However the continued low seroprevalence in 6-9month age is a concern and calls for improved immunization efforts to sustain the polio-free Nigeria

Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

Despite the growing interest in examining the role of religious beliefs as a guide towards environmental conscious actions, there is still a lack of research informed by an analysis of divine messages. This deficiency includes the extent to which ethics for environmental responsibility are promoted within textual divine messages; types of environmental themes promoted within the text of divine messages; and implications of such religious environmental ethics for business practice. The present study attempts to fill this gap by conducting a thorough content analysis of environmental themes within the divine message of Muslims (the Qur’an) focusing on their related ethical aspects and business implications. The analysis has revealed 675 verses in 84 chapters throughout all 30 parts of the Qur’an, with environmental content relating to the core components of the natural world, i.e. human beings, water, air, land, plants, animals, and other natural resources. This environmental content and its related ethics are grounded on the belief that humans are vicegerents of God on the earth and their behaviours and actions are motivated by earthly and heavenly rewards. Implications of these findings for different sectors/businesses are also highlighted

A Systematic Review of the Field of Debt Financing

The provision of debt finance has a long history that continues to be transformed as technology develops, keeping it an all-time viable and popular option for business owners. Financing through debts has asserted itself over time as an important source of capital and sustenance funds for both new and existing ventures as, compared to equity financing (selling the shares or ownership interests of a business to raise capital), debt financing lowers the probability of leaking value-creating intellectual property to competition and does not require giving up ownership or control. Considering the significance of debt financing to business and invariably countries, as well the fact that there are problems that need to be curbed for debt financing to be a good rather a bad phenomenon, it is necessary that the field of debt financing be thoroughly explored so as to make informed decisions. This study thus systematically reviews existing literature on the field of debt financing with a view to identify gaps and recommend areas for future research in the field. The Systematic Quantitative Assessment Technique (SQAT), introduced by Pickering and Byrne (2013), was used to examine trends and gaps in the time dispersions, geographical distributions, article types, research methodologies, themes of focus, and theories of 75 gotten from 6 high quality academic databases. Most of the articles reviewed were empirical in nature, utilizing mainly panel data analysis for collection of data. Furthermore, the role of government and effect of corruption were least discussed. Agency, Pecking-order and Trade-off theories were predominant. The findings thus provide researchers, prospective and existing, with a deep view into the discourse on Debt Financing, exposing researchable gaps

Two Decades of Organizational Ethics: A Systematic Review

This paper conducted a systematic review of organizational ethics (OE) articles published over the last two decades, 2000-2020. This paper utilized the Systematic Quantitative Assessment Technique to identify 58 OE articles published by six of the most popular academic publishers in the world: Emerald, Elsevier, Sage, Springer, Taylor and Francis, and Wiley. The review covered five key issues: 1) Time distribution, 2) Geographic distribution, 3) Article type, 4) Data collection methods, and 5) Themes explored. The findings of the systematic review revealed that interest in OE waxed and waned over the two decades covered by this review, and that Africa and South America. The spread between conceptual and empirical OE articles were quite balanced, and survey was the most popular data collection method. Nine themes were identified, with the most striking findings being that having a strong and positive ethical climate had a positive impact on employee and organizational outcomes

Curbing Tax Evasion Through Taxpayer Identification Number (TIN) in Niger State, Nigeria

This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities