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

Einfluss von Tributylzinn und Triphenylzinn auf die Genexpression der Succinatdehydrogenase

Die Expression der für die Succinatdehydrogenase und die Porphobilinogen-Desaminase codierenden Gene wird nicht durch die Organozinnverbindungen Triphenylzinn und Tributylzinn beeinflusst. Dahingegen ist die Beeinflussung der Expression des Gens, das für die Glyzerin-aldehyd-3-Phosphat-Dehydrogenase codiert fraglich und bedarf weiterer Abklärung. Der für die Aromatase postulierte Regelkreis mit Hemmung des Enzyms und konsekutiver Aktivierung der Expression des entsprechenden Gens kann so nicht auf die Succinatdehydrogenase übertragen werden. Der Vergleich der beiden RT-PCR Methoden unter Verwendung von LUX-Primer oder herkömmlicher Sonden-PCR erbrachte keinen klaren Vorteil für eine der Methoden. Sie können als gleichwertig betrachtet werden

An Assessment of Effective Serials Management in Selected Academic Libraries in Niger State, Nigeria.

This paper reports an examination of effective serials management practices in some academic libraries in Niger state. The study specifically investigated the types of serial materials in the libraries. It also examined the acquisition methods as well as methods applied in organizing serial materials in the studied libraries. Challenges bedeviling effective management of serial information sources also form the objective. The study further made a review from different sources on management of serials in libraries. The population of the study consisted of twenty three (23) staff manning the serials units of the affected libraries. Questionnaire and observation check-list were used as the instruments for data collection. 23 copies of questionnaire and observation check-list were distributed, filled and completely (100%) returned for data analysis. Descriptive statistics of frequency and percentages was used for data analysis. The study revealed that Newspapers, magazines and academic journals are the major serial materials available in the academic libraries. Direct purchase from book vendors, Constant subscription of physical serials and online databases were the main methods applied in acquiring serials in the libraries. It discovered that shelving and shelf reading, carding among other were the organizational techniques adopted by the libraries. Paucity of funds, Inadequate ICT facilities as well as inadequate working tools was the factors bedeviling effective serials management in the libraries. The study thus recommended among others that adequate funds be allocated to the libraries, online subscription be enhanced, conducive working environment for library personnel, independent power sources be provided to the academic libraries

Supported Molybdenum Carbide as n-Hexane Upgrading Catalyst

Catalytic upgrading of n-hexane to corresponding isomers was successfully achieved at 1 atm using molybdenum carbide supported sulphated zirconia as hydroisomerisation catalyst. The characterization data generally indicated the formation of the carbide phase from molybdenum oxide precursor to proceeds stepwise at high temperatures, with increase in crystallinity after carburization. There was also limited destruction to the structural composition of the sulphated zirconia support. Production of isomerised hexanes increased with increase in space velocity but decreased significantly with increase in either hydroisomerisation temperature or contact time. Overall, the catalyst shows good upgrading properties towards n-hexane, suggesting its potentials as gasoline upgrading catalyst. Keywords: Molybdenum carbide, sulphated zirconia, n-hexane, upgrading, potentials

Cytotoxic activities of fractionated ethanol extract of the root bark of terminalia catappa and isolation of eriodictyol-7-O-β-D-glucopyranoside from the ethyl acetate soluble fraction

The crushed root bark of terminalia catappa Linn was extracted using aqueous ethanol. The crude extract was suspended in water and successively partition into n-hexane, dichloromethane, ethyl acetate and n-butanol soluble fractions. The fractions i.e.; n-hexane, dichloromethane, ethyl acetate, n-butanol and water were subjected to cytotoxic activity using brine shrimp lethality bioassay and proton nuclear magnetic resonance (1H NMR) analyses. The cytotoxicity of the isolates were evaluated in terms of lethality concentration (LC50). Comparing the result obtained to vincristine sulphate with LC50 of 0.61 μg/ml, ethyl acetate and n-hexane fractions demonstrated a significant cytotoxic activity having LC50 value of 0.82 μg/ml and 1.21 μg/ml. The LC50 values of the water, dichloromethane and n-butanol fractions were 11.90 μg/ml, 13.25 μg/ml and 17.10 μg/ml respectively. The ethyl acetate fraction with significant activity in in-vitro cytotoxic activity and a good proton NMR profiles, was further fractionated and purified using column chromatography, preparative thin layer chromatography (PTLC) and the isolate obtained were characterized using spectroscopic techniques (MS, IR, 1H and 13C NMR, 1H-1H COSY and 1H-13C HSQC). We concluded that the compound isolated was eriodictyol-7- O-β-D-glucopyranoside

Utilization of Neem Leaf Meal: Effect on growth response, haematology and serum biochemistry of rabbit does

This study determined the effect of Neem Leaf Meal (NLM) based - diets on growth response, haematological and serum biochemical indices of female rabbits (does). Twenty four (24) weaned rabbits (5 - 6 weeks old with average body weight of 600 ±1.05g) were used. The NLM was included in the diets at 0, 5, 10, and 15% levels as treatments TI , T2, T3, and T4, respectively. The rabbits were divided into four groups of six (6) each and randomly assigned to experimental diets using a Completely Randomized Design (CRD). Water was provided ad libitum and the rabbits were housed in disinfected wooden hutches for 56 days. Data on growth response, haematological and serum biochemical indices were collected and analysed using analysis of variance (ANOVA). Results revealed that the growth performance parameters showed significant (P<0.05) differences between dietary treatments with progressive decrease in values as the levels of NLM inclusion increased across the diets. The final weight gain ranged between 860 and 970 g/rabbit. The total weight gain was between 310 and 380 g/rabbit, total feed intake ranged between 2150 and 2221 g/rabbit while FCR ranged between 5.84 and 6.94. Growth parameters beyond 10% inclusion level were least compared with values in the control diet. The haematological indices showed that all parameters were significantly (P<0.05) affected by dietary treatments and within the normal ranges for apparently healthy rabbits. The serum biochemical indices were within normal ranges but not significantly affected (P>0.05) by dietary treatments. The study concluded that 10% NLM can be included in the diets meant for rabbits without fear of compromising growth performance and blood characteristics.Key words: Neem, female rabbit, growth, blood indice