Volume 11, Issue 4, April 2023 Edition - GSJ Journal Publication

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THE EFFECT OF FORENSIC AUDIT TECHNIQUES ON FRAUD DETECTION IN NIGERIA. A STUDY OF SELECTED DEPOSIT MONEY BANKS []


The study examined the effect of forensic audit techniques on fraud detection in Nigeria. A study of selected deposit money banks. The specific objectives were to: examine the effectiveness of forensic audits in financial fraud control, determine the effectiveness of forensic audits in improving financial reporting quality and ascertain the relationship between forensic audits and internal controls. The study adopted desk survey methods in gathering relevant information which was extracted from textbooks, libraries, and published and unpublished journals. The Pearson Product Moment Correlation statistical tool was adopted in this study. The major findings revealed thus: there was a significant relationship between forensic audit and financial fraud control, there was a significant relationship between forensic audit and financial reporting quality and there was a significant relationship between forensic audit and internal control. Based on these findings, the study recommended that the Eradication of economic and financial crime through the adoption of forensic accounting in the system will improve the image of the banks under review. Also, the detection and prevention of corruption have given rise to the profession of forensic accounting. Due to this fact, the most important thing banks have to do about fraud is to prevent the crime from being committed. Finally, government and regulatory authorities should ensure the provision of standards and guidelines to regulate forensic activities and above all, the banking sector should embrace integrity, objectivity, fairness and accountability in their day-to-day activities.

Optimized Economic Dispatch of Electricity in Nigeria []


Power system operational planning is required to make the greatest use of available energy resources to meet variable load demand while maintaining the highest level of safety for all equipment and workers involved at the lowest possible cost and without breaching any system limits. Proper planning of power systems entails that, optimal unit commitment (UC) is achieved, and this could result to significant cost savings for electric utilities. The non-storable nature of electric power, on the other hand, makes meeting load demand at any time a difficulty. In order to fulfill the expected load demand, Unit commitment, also known as start-up and shut-down schedules, is used to determine when generating units should be switched ON/OFF. This paper suggested an algorithm were involving mixed integer linear program for optimal economic dispatch. The method was tested on a Nigerian national grid that runs at 130 kV and has 14 buses, using MATLAB. The findings showed that the strategy is an efficient optimization tool that demonstrates that optimal unit scheduling saves power providers a lot of money. However, as the size and complexity of the test system grows, the approach's efficiency diminishes. The total fuel consumption for all the generators at peak time is $402,547.20, unit price for running a unit is $2,848.00 and the total cost optimized is $16,150.00.

Revolutionizing Anatomy Education: Introducing Virtual Dissection Application to Anatomy Education (A Survey) []


The article aimed to provide a comprehensive overview of the virtual dissection system and its benefits in teaching human anatomy to medical students. By describing the experience of using this technology, the article highlighted how it can enhance the learning process by providing a more interactive and engaging experience for students. Students now have a special chance to learn about human anatomy in a more interactive and interesting manner thanks to this application. Students can better grasp how the various systems and organs interact by being able to zoom in and explore the body from various perspectives. The quiz portion also enables students to assess their knowledge and pinpoint any areas that may require more research. The community forum also offers an environment for interaction and debate between students and lecturers.’ Students completed a survey asking about their use of technology and their experiences with the virtual dissection system for human anatomy and the survey response was 35 (n=35) The results of the survey showed that a majority of students found the dissection application good learning aid for learning anatomy.

A didactic understanding of agricultural policies []


The difficulty to define the concept of "public policies" is reinforced when it comes to apprehending its sectoral variations like agricultural policies. This synthetic notion of "agricultural development policies" expression is thus built to make explicit the public policies applied to the agricultural sector. It is then important to firstly specify the concepts of "public policies", "development" and "agricultural sector" in order to better understand what "an agricultural policy" is. This is the content of this paper which mobilizes a constructivist and pragmatic approach for an effective response to the question of what is an agricultural policy? Keywords: Public policies, agricultural sector development, agricultural policies, didactic understanding

WEB-BASED PROJECT MANAGEMENT TOOL FOR COLLABUX WEB SOLUTIONS, CO []


Companies have several duties and responsibilities to a foray of people such as employees, clients, and even inventors. But the mandate of most companies is to provide their clients with the best service they can provide. Collabux Web Solutions Co is a system development company in Legazpi City, Albay that has a wide variety of clients locally and internationally. During project reporting, the clients find it hard to stay in contact with the company because of the distance. Most reports are hard to be reported using other platforms. For the foregoing reasons, the developer deemed it necessary to have a project management system that could cater to the growing needs of the company; thus, giving birth to the concept of the Web–Based Management Tool for the said company. The developed system’s objectives were: to facilitate the assignment of projector tasks for designated clients with their respective project managers and teammates; centralize document storage for uploading and attaching files in different formats; registration of employees, projects, and clients information in a centralized database; notification for project managers, clients, team members for fast and efficient transactions; development of external and internal communication system that ensures the confidentiality and effective collaboration of all staff inside the company and view assigned status to track the progress and spent time for the project or task. The system was also evaluated using an industry-accepted quality standard –ISO 9126. The general result of the evaluation by 38 respondents reflected that the developed system is highly applicable and very suits the need of the company with an overall rate of 4.538. The system is tested for its functionality, reliability, usability, efficiency, maintainability, and portability. Separate results showed that the system passed the entire variable against which it was fitted. The developer is confident that along with the positive evaluation of the system, the company will use the system to its advantage to attract more customers and increase the level of performance of its employees and freelancers. The system also being deemed as maintainable can be adjusted to suit the company’s future needs. Key Words: Business Systems, Private Business Websites, Project Management Tools, Web Solutions, Web-Based Systems

RISK-BASED ASSESSMENT OF BANK HEALTH USING THE RGEC METHOD ON SOUTHEAST SULAWESI BANKS 2016-2020 PERIOD []


This study aims to find out and analyze knowing and analyzing the Soundness Level of Risk-Based Banks Using the RGEC Method in Southeast Sulawesi banks for the 2016-2020 period. This study uses secondary data in the form of audited financial statements. The Bank's Soundness Level is the result of an assessment of the ability of a Sultra bank to carry out banking operations and be able to fulfill all of its obligations properly and in ways that are under applicable banking regulations. The data analysis technique used is the soundness level assessment technique of the Southeast Sulawesi Bank using a risk approach, namely Risk-Based Bank Rating by calculating the four indicators of the RGEC method. The results of this study indicate that during 2016-2020: (1) The Risk Profile aspect, which consists of credit risk, was rated Very Healthy with an average value of 1.63 percent, liquidity risk received a fairly healthy criterion with an average value of 96, 96 percent. (2) Aspects of Good Corporate Governance (GCG) get Healthy or good criteria with an average value of 2.1 percent. The Earnings aspect gets Very Healthy criteria with an average value for ROA of 3.86 percent, and for NIM the average value is 7.5 percent. The Capital aspect gets very healthy criteria with an average value of 25.61 percent. (5) The RGEC aspect as a whole in 2016-2020 is in Composite 1, namely Very Healthy.

AN ANALYSIS OF THE LINKAGE BETWEEN INFLATION, SAVINGS AND OUTPUT IN NIGERIA []


Abstract The linkage dynamics of inflation, savings, and output forms the bedrock of this work. This study anchored on three models to explain the; the effects of inflation and savings on economic output, how economic growth responds to changes in inflation and savings in Nigeria and causal relationship between inflation, saving and output. Time series data were collated for the variables selected for the analysis while, Ordinary Least Square (OLS) was used for the first and second objectives, Granger causality method was used for the third. The OLS results for the first and second objectives basically reveal that saving stimulates output, while sustained high inflation rate is detrimental to output. On the other hand, domestic savings though a leakage in the short run plays a major role in the long run by providing the needed cheap funds for investment purposes that engenders increase in output and also curbs excess cash in circulation that tames high inflation. The causality model for the first objective reveals that real Gross Domestic Product (rGDP) granger causes Gross Domestic Savings (GDS). In other words, households and firms save more in a growing economy and a growing economy is characterized by increasing output which tames inflation. It is therefore recommended that government should adopt monetary policies like low cash reserve requirements, removal of charges on savings accounts, removal of outright border closure and provision of saving facilities to households in rural areas to stimulate savings and help keep inflation low with the attendant economic benefits.

TREASURE TROVE SYNTHESIS WITH REFERENCE TO INTRINSIC TOXICITY, PROPERTIES, THERAPEUTIC POTENTIAL AND IMPLEMENTATIONS OF NANO PARTICLES FOR THERAGNOSTICS: PRESENT, PAST AND FUTURE []


Since from intervals, NPs and nano-medicines have been employed due to their beneficial impact on diagnosis, illness, detection and human health at a wide range. NPs have mechanism for synthesis and also valuable to their daily use in all fields of life. NPs may induce toxicity, this aspect may have create and introduce great interest to their role and impact on human beings. With reference to their therapeutic potential, nano-medicines develop a constructive role in all health and care aspects of life and science. In order to evaluate the distribution, drug release, functional groups, chemical composition and particle surfaces zeta potential is fundamental tool. The core goal line of this review is to explore the mechanism, distribution, drug delivery and cellular absorption of NPs in human beings. This article also highlight the therapeutic potential of different medicines, trans-vascular transport mechanism, nano-medicines role and characteristics of their derivative polymers as well as modified attributes of nano-medicines and also analysis of depth mechanistic and toxicity induces by NPs and nano medicines.

Green Board Committee and Profitability of Publicly Traded Oil and Gas Companies in Nigeria []


The goal of this study was to provide a conceptual framework that illustrates the interdependence of the green board committee's financial performance and that of Nigeria's publicly traded oil and gas companies. The fundamental idea supporting the link between the green board committee and business performance is supported by agency and stakeholder theories. Based on a resource-based view theory, the moderating function of intellectual capital (IC) was presented in the entangled link between green board committees and business performance. The "green board committee index" is a new measurement index that this study suggests be used to gauge an organization's green operations. The four components of this index are sustainability, risk management, monitoring and control, and strategy and policy making. This study proposed that the green board committee and firm performance had a strong and favorable relationship. The green board committee's association with company performance was thought to be strengthened by the moderation effect of IC. It was suggested that the data for this study be collected using a Thomson Reuters DataStream terminal and a content analysis of the company's annual and embedded reports. By implying an integrated idea of green board committees and IC about firm performance, it contributes to the body of knowledge. The aforementioned conceptual framework conveys to legislators, regulators, policymakers, and practitioners’ information on the crucial insights and actions of green board committees in formulating strategies and goals, addressing sustainability issues, establishing a rapport with stakeholders, and boosting the firm's value from business operations. Keywords: Green governance; Green board committee; Stakeholder theory; Sustainability; Intellectual capital; Shareholder value‐added

AN ASSESSMENT OF THE CHALLENGES FACED BY ROAD CONTRACTORS DURING THE IMPLEMENTATION PROCESS OF MALAWIAN GOVERNMENT FUNDED PROJECTS: A CASE STUDY OF KANENGO-AREA18 ROAD CONSTRUCTION []


ABSTRACT Development of a Construction sector is crucial to the National economy of any country or society. It comprehends growth in both private and public sector. Availability of Infrastructural facilities describes the quality of life and also define the standard of living of any society (Eriksson, 2015). The development of the infrastructural facilities largely hinges on the quality of the construction industry which can be public or private enterprises driving. Many countries across the globe have put emphasis in transportation networks. This include road construction, railway construction, and air as well as water transport. Transportation has a huge capacity in transforming economy of a country. Countries with poor transportation networks tend to have low Gross Domestic Product since there are few investors who come into that country and also citizens fail to do business comfortably as a lot of money is spent on transportation. Activities of the transportation industry have a lot of significance to the success of national socio-economic growth by providing or facilitating employment to the common citizens either directly or indirectly. Eriksson further explains that the industry generates income and job avenues for people and therefore the changes in the construction industry will be felt at all levels of the economy and in virtually all aspects of life. The road construction industry in Malawi faces a lot of challenges. The aim of the study was to assess the challenges faced by road contractors during the implementation process of Malawian government funded projects: a case study of kanengo-area18 road construction. The study found that contractors face a number of challenges including delaying payments of funds, political influence, theft and vandalism as well as delayed removal of infrastructure by utility companies at the construction site. The research thereby recommended that government should ensure timely provision of funds to the contractors as the delay also result in substandard works.

Cybersecurity Issues in AI/ML Tools []


A new window of opportunity for cyber security threats has opened with the growth of the Internet and its application in our daily lives. Artificial intelligence (AI) and machine learning (ML)-based solutions have risen in response to the continual rise in cyberattacks. Also, deep neural networks (DNNs) are sensitive to adversarial attacks that cause misclassification. Malicious attack has been a critical factor in increasing the robustness of DNNs. This paper examines cybersecurity issues in AI/ML tools vulnerable to cybersecurity attacks. The paper also used counterfit to explore these attacks. The attacks performed to show a success rate of 100%, with the best score of 0.5, 0.6, and 1 with different attacks.

Cybersecurity Issues in Nigeria: Challenges and Control Measures []


Cybercrime is perhaps the most evolving high-technology crime of the twenty-first century. Cybercrime refers to a series of organized crimes attacking both cyberspace and cybersecurity. Cyber Security protects information and information systems such as networks, computers, databases, data centers, and applications with appropriate procedural and technological security measures. Security countermeasures help ensure information systems' confidentiality, availability, and integrity by preventing severe asset losses from Cyber Security attacks. As the internet and associated technologies increasingly permeate every aspect of human activities, so do the vulnerabilities to cyber victimization. Recently, Cybersecurity has emerged as an established discipline for computer systems and infrastructure, focusing on protecting valuable information stored on those systems from adversaries who want to obtain, corrupt, damage, destroy or prohibit access to it. In Nigerian today, many youths have reacted to the increase in the unemployment rate in a negative way by indulging in cybercrime. The recent unprecedented outbreak of cybercrime in Nigeria is quite alarming, and the negative impact on the country’s socio-economy is disturbing. This paper seeks to overview cybercrime and cyber-security, outline some challenges, and proffer solutions.

Assessment of existing culvert using HY-8 software []


A culvert is a hydraulic structure constructed to increase the water carrying capacity away from highway and buildings in the environment. Culverts have received less attention over the years because they are not highly visible, even if they have sufficient performance. Culverts offer much smaller investment options compared with bridges and in many cases they have replaced small bridges. Culverts are also less hazardous in the case of failure. Several software’s and methods have been developed for the analysis and design of highway culverts, including those by the US Federal Highway Administration, the US Corps of Engineers, state and local agencies and private companies. This study has collected, described, evaluated, assessed and presents the existing culvert by using the most popular methods and software used today in Ethiopia is called HY-8. Description and evaluation include: technical capability, ease in use and other factors. This study brings together results about several variables of culverts including optimum dimensions, shapes, materials and inlet configurations Therefore, the methodology ensures the design of the hydraulic structure fulfills the required role, while minimizing its future effects in the environment for culverts located at a study area in Lachie-Roamanat road, aiming at further assessing the technical capability of the Culvert.

RELEVANCE OF PHILOSOPHY TO NEW INTAKES IN NIGERIAN TERTIARY INSTITUTIONS: A CRITICAL ANALYSIS []


Abstract Recently there has been contention as to whether to remove philosophy as part of the General Studies done by new intakes into the higher institutions in Nigeria. Some even argue for the total removal of philosophy as a discipline in the academic curriculum of tertiary institutions. Thus, this paper investigates the relevance of philosophy to new intakes in tertiary institutions in Nigeria to either validate or repudiate the claim above. It used the library and the internet as its primary data sources and the analytical method as the data analysis and interpretation method. However, the finding portrays that philosophy plays a critical role in the academic formation of new intakes in higher institutions by enabling them to develop a critico-logical attitude and most profound insight, understand their institutions philosophy, formulate sound philosophy of life, offer self-awareness and development, and expose them to the interrelationships of all academic disciplines. Consequently, philosophys inclusion among the General Studies in higher institutions in Nigeria and elsewhere is not only laudable but imperative. Hence, the paper recommends teaching rudimentary philosophy starting from primary school as such would help sharpen childrens reflective faculty early enough and adequately prepare them to take higher and critical academic/administrative works in future. Keywords: Institutions, New Intakes, Critical, Logical, Self-Awareness.

Risk Management Practices and Performance of Public Infrastructural Project: A Case of the Second Rwanda Urban Development Project In The City Of Kigali. []


The main objective of this study was to carry out an analysis of the effects of risk management practices on the performance of public infra-structure projects in Rwanda. The study was carried out in the City of Kigali using the Rwanda Urban Development Project (RUDP II) as a case study. This study follows the following objectives: to evaluate the influence of risk identification practices on the performance of the RUDP II project, to assess the influence of risk analysis practices on the performance of the RUDP II project, and to determine the influence of risk mitigation practices on performance of RUDP II project. The study population comprised 70 staff of the city of Kigali involved in the implementation of the RUDP II and 62 from private companies within the project, a total population of 132. The sample size of 99 was determined using Slovin's Formula, and only 95 respondents returned well-filled responses. The researcher used primary and secondary data in this study. Descriptive research, correlation analysis, and multiple regression were used to assess the data. The results show that the majority of respondents agreed with the statement about the influence of risk identification on the performance of the RUDP II project. Whereby 31.6% agree and 63.2% strongly agree that the RUDPII project records the risks in risk identification. The findings are supported by an overall mean of 4.55 which is a high mean as evidence of the existence of the facts and also a standard deviation of 0.50 which shows that there was homogeneity of responses. The results show that the majority of the respondents 34.7% agreed and 50.5% strongly agreed that risk analysis begins at the quantitative analysis stage in RUDP II, with a high mean of 4.21 and a standard deviation of 0.52 in heterogeneity. The results show that 27.4% agreed and 15.8% strongly agreed that the RUDIPII project consistently picked the most effective risk acceptance to mitigate the risk with a moderate mean of 3.02 and achieved a 0.57 standard deviation heterogeneity. The regression analysis on model summary results indicated that there is a significant positive relationship between risk management practices and the performance of RUDP II, as it was revealed that a greater variation of 54.6% in the performance of RUDP II was due to changes in risk management practices measured by risks identification, risks analysis and risks mitigation practices. The results show that risk identification (P=0.02<0.05), risk analysis (P = 0.000<0.05), risk mitigation (P = 0.000<0.05) statistically significantly influence the performance of the RUDP II project in the city of Kigali. Hereby, the researcher rejected null hypotheses (Ho1, Ho2, and Ho3). The study recommended that RUDP II enhance the way it manages the delayed payment and risk connected with a supplier to improve its performance.

THE EFFECT OF SATISFACTION, TRUST, AND COMMITMENT ON LOYALTY OF ONLINE MEDIA READERS PT. BRITAKITA SAHABAT MEDIA IN KENDARI []


This study aims to determine and analyze the effect of 1) The effect of satisfaction, trust, and commitment on consumer loyalty. 2) The effect of satisfaction on consumer loyalty. 3) The effect of trust on consumer loyalty. 4) The effect of commitment on consumer loyalty. The respondents in this study were 85 people. The data analysis technique used in this study is descriptive statistical analysis and multiple linear regression analysis. The results of the study show that: 1) Satisfaction, trust, and commitment have a positive and significant effect on consumer loyalty. 2) Satisfaction has a positive and significant effect on consumer loyalty. 3) Trust has a positive and significant effect on consumer loyalty. 4) Commitment has a positive and significant effect on consumer loyalty.

Compliance and factors influencing use of telemedicine among covid-19 patient admitted in home-based care in Kigali []


During the management of the novel coronavirus disease (COVID-19), telemedicine has established itself as the ultimate way of managing a high number of positive cases across the world. There is a concern about its compliance, factors influencing use of telemedicine and feasibility among the patients. The main objective of this study is to assess the compliance, factors influencing use of telemedicine and barriers among covid-19 patients admitted in home-based care of Kigali city. A retrospective study was carried out among 384 participants using both quantitative and qualitative methods. Data were collected using interviewer-administered questionnaires and key informants’ interviews were conducted on clinicians and patients admitted in home-based care during covid-19 pandemic, Data analysis was performed using SPSS Version 26. The compliance to telemedicine use is high 87%, being male (AOR=5.53, 95% CI: 1.92-15.9, p=0.020), young age of 16 to 35 years (AOR=2.213, 95% CI: 1.049-4.926, p=0.008), getting married (AOR=6.26, 95% CI: 4.727-14.901, p<0.01) and having regular job (AOR=0.8, 95% CI: 0.013-0.479, p=0.006) significantly increased the likelihood to high compliance of telemedicine use. Qualitative approach through key informant interviews for both patient and clinicians have shown the following main barriers on use of telemedicine: Living alone, electric power and Insufficiency medical supply as nearest pharmacy were the main challenges for telemedicine use among covid-19 patients in home-based care. The study used a mixed approach to assess the compliance and factors influencing use telemedicine among covid-19 patient admitted home-based care in kigali. The identified factors and challenges might support the decision making in scaling-up the telemedicine use strategies. Keywords: Telemedicine, compliance, home-based care,

Concepts and Techniques in Data Mining []


Data mining offers an efficient approach to obtain valuable information and knowledge from huge amount of dataset. There has been an enormous increment in data generation and collection capacity because of the new trends in technology that enables capturing and storing massive amount of data. The tremendous growth in data storage has resulted in the need for efficient methods that provides the basis for the transformation of these data into valuable information and knowledge. This paper reviews concept and various techniques that are applied in data mining along with the various processes involved. It also addressed one of the major issues of data mining—over-fitting and ways to handle it.

Determination of Runoff and Soil Erosion Effect on Orashi River Catchment Area Rivers State Nigeria Using RS and GIS Tools []


A Catchment is an area delineating all the land that contributes water to a common point resulting from rainfall and flooding events. The need for management, conservation, and monitoring of a catchment is vital. Remote Sensing and Geographic Information Systems (GIS) are analytical tools for analyzing spatially distributed information. In this study satellite images of Landsat ETM+ image have been used. Extreme runoff and soil erosion are severe problems of catchment development and conservation. This study determines the use of SCS Curve Number (CN) to estimate the runoff, and USLE equations are used to measure the soil loss from the study Rivers Orashi catchment. This study was carried out on the River Orashi catchment, the Orashi region within Rivers State, Nigeria having an area of 251.65 Sq.km. The geographical location lies in longitudes 060 2730 and 060 2930 East and latitudes 050 0430 and 050 0700 north. It is in the coastal zone of Nigerias Niger Delta region (Eteh and Okechukwu, 2021). The daily rainfall data of 5 rain gauge stations (2000-2020) was collected and used to predict the daily runoff from the catchment using the SCS-CN method and GIS. The analysis shows that for the study period 1990-2020, minimum and maximum values of (a) yearly computed average rainfall is 90.3 mm and 2293.6 mm and (b) yearly computed average runoff is 56.26 mm and 2293.6 mm respectively. All five parameters of the USLE equation for soil loss are as follows. R, K, LS, C, and P were estimated. Catchment analysis for erosion shows that the region is experiencing very severe soil erosion and flooding conditions. In contrast, some areas are subjected to water logging, moderate soil erosion, and flooding conditions. The average computed annual soil loss from study watersheds is 28.34 tons/ha/year.