This study examined the role of the forensic accountant in the prevention and detection of fraud in the Nigeria banking sector. The study adopted the Survey research design while the source of data is the primary data and the data sourced was gleened from copies of the questionnaire administered to selected banks. Three (3) hypotheses were formulated and tested using Simple regression at a significant level of 5%, Independent T-test and Oneway Anova. Findings revealed a negative significant relationship between IFRS adoption and foreign direct investment of Nigeria banks. Findings also revealed that between forensic accounting has a significant impact on fraud prevention and detection. In addition, the findings of this study also revealed that there is a low level of the awareness of forensic accounting in the Nigeria banking industry. Consequently, the study recommended that Nigerian Government should provide the enabling environment for forensic accounting profession to thrive in the country by strengthening the legal, educational and political frame work in the country.
Impact of Provision of Litigation Supports through Forensic Investigations on...Premier Publishers
This paper presents an argument through the fraud triangle theory that the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases is adequate for effective prosecution of perpetrators as well as corporate fraud prevention. To support this argument, this study operationalized provision of litigation supports through forensic audit and investigations, data mining for trends and patterns, and fraud data collection and preparation. A sample of 500 respondents was drawn from the population of professional accountants and legal practitioners in Nigeria. Questionnaire was used as the instrument for data collection and this was mailed to the respective respondents. Resulting responses were analyzed using the OLS multiple regression techniques via the SPSS statistical software. The results reveal that the provision of litigation supports through forensic audits and investigations, fraud data mining for trends and patterns and fraud data collection and preparation for court proceedings have a positive and significant impact on corporate fraud prevention in Nigeria. This study therefore recommends that regulators should promote the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases in publicly listed firms in Nigeria, as this will help provide reports that are acceptable in court proceedings.
Impact of Provision of Litigation Supports through Forensic Investigations on...Premier Publishers
This paper presents an argument through the fraud triangle theory that the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases is adequate for effective prosecution of perpetrators as well as corporate fraud prevention. To support this argument, this study operationalized provision of litigation supports through forensic audit and investigations, data mining for trends and patterns, and fraud data collection and preparation. A sample of 500 respondents was drawn from the population of professional accountants and legal practitioners in Nigeria. Questionnaire was used as the instrument for data collection and this was mailed to the respective respondents. Resulting responses were analyzed using the OLS multiple regression techniques via the SPSS statistical software. The results reveal that the provision of litigation supports through forensic audits and investigations, fraud data mining for trends and patterns and fraud data collection and preparation for court proceedings have a positive and significant impact on corporate fraud prevention in Nigeria. This study therefore recommends that regulators should promote the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases in publicly listed firms in Nigeria, as this will help provide reports that are acceptable in court proceedings.
Forensic Accounting Practices and Accountability Evidence from Ministry of Fi...ijtsrd
The main objective of the study is to determine the impact of forensic accounting practices on accountability in Anambra state ministry of finance, Awka, the specific objectives are to ascertain the extent forensic accounting practices ensure accountability in Anambra state ministry of finance and to determine whether lack of forensic accounting practices led to fraudulent activities in Anambra state ministry of finance. The study used survey research design and data were collected from questionnaires distributed from the targeted respondents. Data collected were tested using t test statistical tool. The result shows that forensic accounting practices ensure accountability in Anambra state ministry of finance and lack of forensic accounting practices led to fraudulent activities in Anambra state ministry of finance. The study recommended that government should consider providing more fraud hotlines, improve the whistle blowing policy and establish forensic accounting department in the public sector in order to enhance the fraud detective and preventive mechanism in the public sector. Obada, Paradise J. | Oraka, Azubike O. "Forensic Accounting Practices and Accountability: Evidence from Ministry of Finance, Awka" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd42521.pdf Paper URL: https://www.ijtsrd.commanagement/accounting-and-finance/42521/forensic-accounting-practices-and-accountability-evidence-from-ministry-of-finance-awka/obada-paradise-j
Forensic Accounting under the Realm of Financial Crime – A Studyijtsrd
This study was conducted under the title Study of Forensic Accounting Under the Realm of Financial Crime and the article tried to achieve some objectives. These objectives are To study forensic accounting. To study the difference between forensic accounting and Traditional Accounting. To study the way forensic accounting helps to explain the nature of financial crime. This article is based on secondary data, which includes books, magazines, articles, websites, reports, etc. In this article, it is tried to introduce all the concepts related to forensic accounting. Some terms like forensic accounting, financial crime, objective of forensic accounting, and difference between traditional accounting is discussed. Forensic accounting is a term used to describe the type of interaction. This is the whole process of conducting forensic investigations, including preparing an expert report or witness statements and potentially acting as an expert witness in the legal process. Forensic accountant uses different techniques to analyses the accounting information and finding financial crimes. The forensic accountant tries to detect any errors by carefully studying the financial records and reviewing the accounting records. Mr. Sayeed Sultan Ahmad Hossaini | Ms. Fateme Samandi "Forensic Accounting under the Realm of Financial Crime – A Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd43641.pdf Paper URL: https://www.ijtsrd.commanagement/accounting-and-finance/43641/forensic-accounting-under-the-realm-of-financial-crime-–-a-study/mr-sayeed-sultan-ahmad-hossaini
Forensic Accounting is also known by other names like Forensic Accountancy or Financial forensics. Forensic Accounting has been defined as “accounting analysis that can uncover possible fraud that is suitable for presentation in court”. Copy the link given below and paste it in new browser window to get more information on Forensic Accounting:- http://www.transtutors.com/homework-help/accounting/forensic-accounting.aspx
Forensic Accounting An Ex Ante Ex post Evaluation for Indiaijtsrd
"Growing incidences of financial fraud have given rise to the field of forensic accounting, a specialty practice area of accounting that focuses on uncovering fraud, among other things. A forensic accounting engagement often involves a detailed assessment of a company’s accounting system and processes to determine whether or not the numbers that are presented reflect reality. Unlike financial accounting, forensic accounting is not performed on a routine basis, so it’s important for the owner and the executive management team to know when a forensic accountant is needed or should be consulted Incidences of financial fraud have been growing in both frequency and sophistication among businesses in India. Sunil V. Mohite ""Forensic Accounting: An Ex-Ante - Ex-post Evaluation for India"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Special Issue | Fostering Innovation, Integration and Inclusion Through Interdisciplinary Practices in Management , March 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23099.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23099/forensic-accounting-an-ex-ante---ex-post-evaluation-for-india/sunil-v-mohite"
Fraud is an economic and social menace with multiplier adverse consequences
on individuals, organizations and the society at large. Hence, the Fraud Box key
Model (FBKM) was used as one of the palliative measures to eradicating and
proffering a permanent solution to this monster called fraud. The aim of this study
was to ascertain the effectiveness of forensic accounting as a corporate
governance tool in reducing fraud and improving internal control systems in the
Banking Industry. A Likert scale questionnaire was designed and used as the
research instrument for data generation from respondents. 120 questionnaires
were administered to bankers in Benin City using the judgmental sampling
technique. Data obtained were analyzed using Binomial test. Findings from the
study revealed that forensic accounting aside significantly reducing fraud in the
banking industry, has helped to improve considerably the internal control systems
of banks. It was recommended that the regulatory agencies and shareholders
should strictly enforce forensic accounting of banks and ensure that both internal
control and internal audit staff embrace this emerging trend. Similarly,
accounting professional bodies and academic institutions should provide the
required specialized courses to ensure that forensic accounting personnel are
adequately trained. Bank employees should be duly sensitize on the dangers
inherent in fraud and the imperative of morals. Finally, stakeholders should
cooperate to ensure a fraud free banking industry.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Forensic Accounting Practices and Accountability Evidence from Ministry of Fi...ijtsrd
The main objective of the study is to determine the impact of forensic accounting practices on accountability in Anambra state ministry of finance, Awka, the specific objectives are to ascertain the extent forensic accounting practices ensure accountability in Anambra state ministry of finance and to determine whether lack of forensic accounting practices led to fraudulent activities in Anambra state ministry of finance. The study used survey research design and data were collected from questionnaires distributed from the targeted respondents. Data collected were tested using t test statistical tool. The result shows that forensic accounting practices ensure accountability in Anambra state ministry of finance and lack of forensic accounting practices led to fraudulent activities in Anambra state ministry of finance. The study recommended that government should consider providing more fraud hotlines, improve the whistle blowing policy and establish forensic accounting department in the public sector in order to enhance the fraud detective and preventive mechanism in the public sector. Obada, Paradise J. | Oraka, Azubike O. "Forensic Accounting Practices and Accountability: Evidence from Ministry of Finance, Awka" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd42521.pdf Paper URL: https://www.ijtsrd.commanagement/accounting-and-finance/42521/forensic-accounting-practices-and-accountability-evidence-from-ministry-of-finance-awka/obada-paradise-j
Forensic Accounting under the Realm of Financial Crime – A Studyijtsrd
This study was conducted under the title Study of Forensic Accounting Under the Realm of Financial Crime and the article tried to achieve some objectives. These objectives are To study forensic accounting. To study the difference between forensic accounting and Traditional Accounting. To study the way forensic accounting helps to explain the nature of financial crime. This article is based on secondary data, which includes books, magazines, articles, websites, reports, etc. In this article, it is tried to introduce all the concepts related to forensic accounting. Some terms like forensic accounting, financial crime, objective of forensic accounting, and difference between traditional accounting is discussed. Forensic accounting is a term used to describe the type of interaction. This is the whole process of conducting forensic investigations, including preparing an expert report or witness statements and potentially acting as an expert witness in the legal process. Forensic accountant uses different techniques to analyses the accounting information and finding financial crimes. The forensic accountant tries to detect any errors by carefully studying the financial records and reviewing the accounting records. Mr. Sayeed Sultan Ahmad Hossaini | Ms. Fateme Samandi "Forensic Accounting under the Realm of Financial Crime – A Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd43641.pdf Paper URL: https://www.ijtsrd.commanagement/accounting-and-finance/43641/forensic-accounting-under-the-realm-of-financial-crime-–-a-study/mr-sayeed-sultan-ahmad-hossaini
Forensic Accounting is also known by other names like Forensic Accountancy or Financial forensics. Forensic Accounting has been defined as “accounting analysis that can uncover possible fraud that is suitable for presentation in court”. Copy the link given below and paste it in new browser window to get more information on Forensic Accounting:- http://www.transtutors.com/homework-help/accounting/forensic-accounting.aspx
Forensic Accounting An Ex Ante Ex post Evaluation for Indiaijtsrd
"Growing incidences of financial fraud have given rise to the field of forensic accounting, a specialty practice area of accounting that focuses on uncovering fraud, among other things. A forensic accounting engagement often involves a detailed assessment of a company’s accounting system and processes to determine whether or not the numbers that are presented reflect reality. Unlike financial accounting, forensic accounting is not performed on a routine basis, so it’s important for the owner and the executive management team to know when a forensic accountant is needed or should be consulted Incidences of financial fraud have been growing in both frequency and sophistication among businesses in India. Sunil V. Mohite ""Forensic Accounting: An Ex-Ante - Ex-post Evaluation for India"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Special Issue | Fostering Innovation, Integration and Inclusion Through Interdisciplinary Practices in Management , March 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23099.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23099/forensic-accounting-an-ex-ante---ex-post-evaluation-for-india/sunil-v-mohite"
Fraud is an economic and social menace with multiplier adverse consequences
on individuals, organizations and the society at large. Hence, the Fraud Box key
Model (FBKM) was used as one of the palliative measures to eradicating and
proffering a permanent solution to this monster called fraud. The aim of this study
was to ascertain the effectiveness of forensic accounting as a corporate
governance tool in reducing fraud and improving internal control systems in the
Banking Industry. A Likert scale questionnaire was designed and used as the
research instrument for data generation from respondents. 120 questionnaires
were administered to bankers in Benin City using the judgmental sampling
technique. Data obtained were analyzed using Binomial test. Findings from the
study revealed that forensic accounting aside significantly reducing fraud in the
banking industry, has helped to improve considerably the internal control systems
of banks. It was recommended that the regulatory agencies and shareholders
should strictly enforce forensic accounting of banks and ensure that both internal
control and internal audit staff embrace this emerging trend. Similarly,
accounting professional bodies and academic institutions should provide the
required specialized courses to ensure that forensic accounting personnel are
adequately trained. Bank employees should be duly sensitize on the dangers
inherent in fraud and the imperative of morals. Finally, stakeholders should
cooperate to ensure a fraud free banking industry.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Forensic Auditing and Public Sector Fraud Detection in Rivers State, Nigeriaijtsrd
The study examined The need for forensic auditing in public sector fraud Reduction in Nigerian public sector. To achieve this objective, data was collected from secondary source which include press reports, report of Economic and Financial Crime Commission EFCC , Report of Independent and Corrupt Practices Commission ICPC and Report from investigation committees. Two hypotheses were tested with the use of simple regression analysis. The results revealed that there is a significant relationship between forensic audit and fraud reduction also, that an increase in Forensic Audit significantly leads to a decrease in the occurrence of fraud cases in Nigerian public sector. On the basis of this finding, the study concludes that the services of Professional Forensic Auditors are needed to help reduce the occurrence of fraud in Nigerian public sector. Consequently, the study suggests among others that the Federal Government of Nigeria should adopt the services of professional forensic auditors to help reduce the occurrence of fraud in Nigerian public sector. Ekwe, Michael. C. | Azubike J. U. B. | Odogu, Laime Isaac "Forensic Auditing and Public Sector Fraud Detection in Rivers State, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd28122.pdfPaper URL: https://www.ijtsrd.com/management/public-sector-management/28122/forensic-auditing-and-public-sector-fraud-detection-in-rivers-state-nigeria/ekwe-michael-c
Initiation of Forensic Accounting Investigation of Public Sector Corruption (...Premier Publishers
The aim of this paper was to gain an understanding of the processes of the initiation of forensic accounting investigation from the perspective of experts in the Nigerian leading anti-corruption body, the Economic and Financial Crimes Commission (EFCC). This qualitative case study mode of enquiry finds four means as precursors to the forensic accounting investigation of PSC in EFCC. The use of media report, intelligent report, whistle blowing and petitions were identified as triggering the commission of forensic accounting investigation of PSC in EFCC. However, a cursory look at these processes revealed that EFCC is more reactive type of investigation organization rather than the proactive one. Hence, EFCC is recommended to strongly imbibe the proactive type of forensic accounting investigation of PSC.
An Empirical Study on the Relationship between Financial Intermediaries and E...iosrjce
The study empirically investigated the relationship between financial intermediaries and economic
growth in Nigeria. Annual time series data covering 1970 to 2013 were used to analyze the long run and short
run relationship between the development of financial intermediaries and economic growth along with the
direction of causality between the indicators. The results of the unit root test show that the variables are
integrated at I(1). Cointegration is being found between the series in the presence of a structural break in 1987,
1992 and 1996. Using bound testing technique for cointegration a stable long-run relationship was found
between the indicators of financial intermediaries and the economic growth. Error correction coefficient was
statistically significant. It was concluded that insurance premium and value of stock transaction have a positive
impact on economic growth in both short runs and long-run. However, bank credit has a negative influence on
economic growth. The causality test reveals a bi-directional relationship between bank credit and economic
growth while a unidirectional causality moves from economic growth to insurance premium and value of stock
transactions. Here remains an important policy implication for the concerned individuals of Nigeria, that is,
they have to emphasize in financial development to ignite economic growth.
Effects of Financial Management Reforms on Financial Corruption in Nigeria Pu...ijtsrd
This paper examined Financial Management Reforms and its Effect on Curbing Financial Corruption in Nigeria Public Sector. A survey design was adopted in the study and a sample of three hundred and twenty four 324 respondent which consist of Accountants and Auditors from Anambra state MDAs. The variables used for this study consists of dependent and independent variables. The dependent variable for this study is financial management reform proxy as IPSAS, TSA, IPPIS, and GIFMIS. The data generated were subjected to different statistical tests such as descriptive statistics, correlation analysis, jargua Bera normality test, and auto correlation test. The data gathered were finally analyzed using Ordinary Least Square OLS regression analysis. The study found that International Public Sector Accounting Standards IPSAS and Treasury Single Account TSA , when tested as standalone variables was found to be positively and statistically significant in curbing financial corruption. While Integrated Payroll and Personnel Information System IPPIS and Government Integrated Financial Management Information System GIFMIS when tested as standalone variable was found to be positively but insignificantly and negatively but insignificantly curbing financial corruption respectively across public sector in Nigeria. Meanwhile, the t statistic result of the interaction among these variable showed that their combination can go a long way in curbing financial corruption. The study recommends that, There should be Effective efficient monitoring, upgrading and sustenance of IPSASs, TSA, IPPIS and GIFMIS in the public sector, if Nigerian government is actually sincere and serious about tackling corruption in the country and stop cases of financial mismanagement, teaming and lading and prepare financial statements that could make full disclosure of every material facts and figures. This study, been the first and best of its type, makes a two major contributions to knowledge in a way that the variables used were tested as both stand alone and interactive variables, and the results are quite revealing. Onukelobi, Peace Chinwe | Okoye, Pius V. C. "Effects of Financial Management Reforms on Financial Corruption in Nigeria Public Sector" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-6 , October 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29255.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/29255/effects-of-financial-management-reforms-on-financial-corruption-in-nigeria-public-sector/onukelobi-peace-chinwe
Increase in technology has been helping all sectors of the economy in Nigeria. Yet, there is no gainsaying the fact that technology has both the positive and the negative sides of it. While economic and financial crimes perpetrators manipulate the negative part, forensic accounting uses it as a tool to unearth perpetrators. Crimes classified as economic and financial remain major problem facing the Nigeria’s economy and the citizenries and many believe that forensic accounting is the only panacea in Nigeria. We used the survey method for the purpose of this study. Four hypotheses (null hypotheses) were tested using the Pearson product moment correlation coefficient (PPMC) statistical tool. We find that forensic accounting has a significant but negative relationship with economic and financial crimes; technology has significant and positive relationship with both forensic accounting and economic and financial crimes; and that technology moderates the relationship that exists between forensic accounting and economic and financial crimes. We then made some recommendations such as mandatory forensic accounting department ought be established in publicly and privately owned institutions and offices through regulatory authorities and not on voluntary basis; recruit forensic accountants/investigators/auditors in both the private and public sectors and regularly train and retrain them on current technologies; the Nigerian government should amend existing laws to meet the requirements of present day technological advancement. We then concluded that forensic accounting as afield has all it takes to fight economic and financial crimes in Nigeria and that technology moderates the relationship, though negative, between forensic accounting and economic and financial crimes hence the need for technological advancement in forensic accounting in order to fight against economic and financial crimes.
FINANCIAL LITERACY, CASH MANAGEMENT AND BUSINESS GROWTH IN KAMPALA CITY COUNC...ectijjournal
The study sought to establish the relationship between financial literacy, cash management and business growth in Kampala city council authority. The study design used was descriptive and correlation in nature. The study revealed a moderately high level of financial literacy, a moderate level of cash management and a moderately high level of business growth among the businesses investigated. Financial literacy confirmed in adequate knowledge on how to expand and capitalize money in addition to warranting a portion of their regular income saved in assets. It was noted that most businesses grow out of paying their debtors promptly, using loaned capital efficiently and perhaps cash planning practices. In the long run, most businesses end up into bankruptcy associated to using borrowed funds for improving standards of living. It is a common practice in Uganda for one to emerge as a promising investor, live a posh life and registered in bankruptcy within less than a decade of his business career. The study recommended that the Private Sector Uganda, Uganda Manufacturers’ Association, Uganda Chamber of Commerce; and other trade organizations should include training business men and women around the country on sound financial management. There is need to further sensitize the public and business owners in particular on the risks associated with borrowed capital. Business owners should further avoid running for credit because it is cheap and available. Business owners should always align their borrowed capital with business objectives lest they divert funds intended for business growth into improving their standards of living by spending lavishly.
What Could Be the Concept of Time in Relation to Behavior in the Virtual Worl...crimsonpublisherscojrr
By questioning several people, when asked to define time, they all have a different approach. Their notion of time is specific to their vision, their interpretation of the speed of events in response to their needs and emotions. Many scientists have their own theory of time, which sometimes contradict others. If Galileo [1] has quantified time by mathematical measures, time measurement implicitly presupposes an orientation of time from the past to the future. The speed of the element’s movement in space can be constant or not. A measure that allows us to know or even predict the time it will take to do this or that act. Added to the physical aspect, without obscuring Albert Einstein’s theory of Relativity [2], the perception of the human being deserves to be integrated. Depending on the profile, emotions, cognition, memory, time duration can be subjective [3] or objective. If everyone agrees that time is irreversible, how can time in a virtual space be measured scientifically from a behavioural point of view? With regard to my scientific theories, “Avatarization”, “Virtual Intelligences”, “Transverse Zone” developed in my scientific publications [4] and my books concerning Net profiling [5-11] and related my research about behavioural differentiations between the real and the virtual, I wonder about the concept of time in virtual space, this impalpable, fast and interactive space. Certainly, the focus will be on the behaviour of virtual space users, including cybercriminals. Heraclitus [12] and the atomists [13] proposed to confuse matter with movement. According to them, everything is mobile. Since this is the case, how does the human behind the screen integrate and quantify this notion of time?
Keywords: Net-profiling; Concept of time; Transverse zone; Cyber space; Virtual space; Behavioral differentiation; Avatarization; Virtual intelligence
Introduction
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When asked about the question of time, Saint Augustine [14] said: “If no one asks me, I know it, but if I am asked and I want to explain it, then I no longer know it. It is from this reflection that I asked myself the question of what state the notion of time in virtual space should be in. Considering that the people using this virtual space are human beings, you and I, cybercriminals, neophytes, scholars, therefore, human beings living in reality, it seems important to me to understand the notion of time in reality before explaining it, if at all possible, in the cyber space.
Severe Acute Malnutrition- Low but Hurting Indian Children?_Crimson Publisherscrimsonpublisherscojrr
The childhood undernutrition is an important public health and development challenge in developing countries including India. Despite multiple National Nutrition Programs implemented over last 50 years and supplementary feeding activity as a nutrition improving activity in Integrated Child Development Scheme since 1975, it is matter of concern that we still run nutrition rehabilitation centers for hospitalizing and managing Severe Acute Malnutrition (SAM) cases coming from poor-socio-economic families even in 2021. COVID-19 pandemic since early 2020 has further exacerbated the situation with shrinking food diversity and low intake combined with episodes of missing supplementary feeding at times. Over a million Anganwadi centres have identified nearly a million ‘severely acute malnourished’ children from six months to six years across the country as of November 2020. The recently published results of Phase I of the National Family Health Survey-5 have reported an increase in the incidence of SAM over the last 10 years. Nutrition Rehabilitation Centres (NRCs) launched in 2014 as National Plan of Action for Children were meant to treat SAM cases at health facilities. However, there are studies that suggest that NRCs have not been highly effective. In many NRCs, SAM cases are being discharged early because either the caregivers could not stay for a requisite duration, or the centre could not keep the baby for requisite period, due to lack of oversight.
A Mini Review on the Studies of Gastrointestinal Tract of Teleost Fishes in I...crimsonpublisherscojrr
A large body of information exists on the variety of teleost fishes which abound Indian subcontinent. The present review summarizes in chronological order of the research carried by various investigators on the teleost fishes of this important region. Efforts have also been made to identify the knowledge gaps and the strategy to fill such lacunae. Expectedly, this review will serve as a ready source of document to have an overview of the existing information of the GIT on the extant teleost fishes of Indian subcontinent.
Crimson Publishers_Is Quantitative Measurement a Reliable Instrument to Judge...crimsonpublisherscojrr
Is Quantitative Measurement a Reliable Instrument to Judge the Quality of Academics in Research and Publications? by Nurdiana Gaus in COJ Reviews & Research
Vision Based Industriael Case Southwest Airlines_Crimson Publisherscrimsonpublisherscojrr
In this work different visions raised by the Industrial Organization (IO) and their models to understand how companies make strategic decisions by microeconomic theory explaining the concepts on which is based OI is studied. Throughout the study, an analysis of the application of these theoretical approaches by the US airline Southwest Airlines develops. The structure-conductperformance model was introduced by the IO where it is suggested that the industry structure defines the company shares (behavior), and the latter also define the performance of it. Understanding the performance as the final outcome of the decisions taken by the company to the circumstances that it faces, the OI first proposes a study of the external environment in which the company develops, it followed internal study of the capabilities of the company itself. For external study proposes a vision based on industry while from for internal study suggests the vision based on resources [4].
Rosacea is a chronic inflammatory skin disorder. The average incidence is around 10%. The prevalence of the disease is higher in females and ages between 20-50 years. Oxidative stress is an disequilibrium among oxidants and antioxidants. According to many of studies, reactive oxygen species along with decreased antioxidant levels are responsible for rosacea pathogenesis.Rosacea is a long-standing is an inflammatory dermatosis characterized by flare-ups and remissions. Patients apply to the dermatologists with complaints such as telangiectasia, edema, erythema, acneiform eruptions [1,2]. Individuals aged 20-50 years are more commonly affected and the disease is more prevalent in women than in men. The average incidence is around 10% [1,3]. In the previous studies, rosacea is reported to be related to systemic diseases such as hyperlipidemia, hypertension, insulin resistance, metabolic and cardiovascular diseases [4-9]. Its etiology is exactly unknown. Factors involved in the inflammatory proceses are also responsible for the pathogenetic factors in the rosacea. Morever, oxidative stress affects both the onset and the progression of rocasea [1-3].
Differentiation between Snake and Bee Venom using Fluorescence Spectroscopy a...crimsonpublisherscojrr
Phospholipase A2 (PLA2) represents a major venom component of snakes and bees and exhibits a broad range of biological effects including myotoxicity, neurotoxicity, hemolysis, cardiotoxicity, anticoagulant and antiplatelet activities. Melittin, is the main component and the major pain producing substance of honeybee venom. The aim of the present study was to differentiate between snake and bee venoms using Aqueous Olive Leaf Extract (AOLE) employing fluorescence techniques. Tryptophan, which is contained in both snake and bee venoms is fluorescent at UV wavelength and hence widely used as a tool to monitor conformational changes in proteins and to draw inferences regarding local structure and dynamics. Fluorescence spectroscopy and molecular modeling have been used to analyze enzyme activity in the absence and presence of AOLE and to verify potential binding of AOLE components to the enzyme. Changes in the fluorescence intensities with blue and red shifts were obtained with bee and snake venoms, respectively. Binding of AOLE constituents near the active site of the enzyme could be evidenced and possible modes of interaction are discussed. The fluorescence method used was rapid and sensitive and was able to differentiate between snake and bee venoms utilizing AOLE.
Analyzing Effects of Various Kinds of Multi-Wall Carbo Nanotubes (MWCNT) on P...crimsonpublisherscojrr
Due to the significance and unique properties of Multi-Wall Carbon Nanotubes (MWCNT), in the present investigation, the viability of these materials in the Water-Based Mud (WBM) is assessed. The impacts of various kinds of MWCNT, mud additives and surfactants on the rheological properties, water loss and drilling fluid stability of the WBM are experimentally investigated. The results have demonstrated various kinds of MWCNT, additives, and surfactants have affected the rheological properties of the WBM. Adding MWCNT and Polyethylene Glycol (PEG) alone or together decrease the terms of rheological properties performance as subsequent order CNT; CNT + PEG; PEG. Surface modified carbon nanotube (Functionalize Carbon Nano Tube [FCNT]) improves rheological properties of the WBM and increases the shale recovery. All in all, the presence of Multi-Wall Carbon Nanotubes increases the efficiency of polymers and improves the rheological properties and performance of the water base mud.
Impact Factor: the Journal Competition, Scientific Excellence or Fool’s Game ...crimsonpublisherscojrr
In today’s world of competition for economic survival, it is not easy to give a convincing answer to the question in the title of this communication. As authors, researchers, academicians, leaders of research programmes and scholars, we cannot afford to ignore the subject of impact Factor because it is directly and indirectly affecting our livelihoods at all levels in the society, as decisions are now being made based on them to evaluate our performances and that of companies, departments and institutions. A lot about Impact Factors has been discussed in many spheres of human life and of course, everybody is right in his/her arguments. What best defines us as what we are as individual authors, researchers, academicians and scholars should be prioritized beyond the commercial elegance being attached. A careful and serious consideration need to be taken in order to avoid jeopardizing productive and developmental research. Having known the malpractices of Editors - in - Chief to attain a high Impact Factors for their respective journals, is it worthwhile therefore, maintaining the Impact Factor as a proxy measure of quality of research and academia in the society? Considering the origin and evolution of Impact Factor as an index metric measure for research journals and human malpractice nature, it is not prudent therefore for Impact Factor to be used to assess the quality and capability of individual authors, researchers, academicians, research programmes and scholars as well as institutions and/or companies.
In this article, I review recent studies on blockchains, crypto currencies, and initial coin offerings. I organize the research into two broad categories on the economics of decentralized ledger technologies and their impacts on the real economy. I also outline promising directions for future research in this area.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
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Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines