Benson Idahosa University Publications - Benson Idahosa University

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Supply Chain Management and Completion of Petroleum Projects in Nigeria.

Author(s): OISAMOJE, M. D. AND ARELOEGBE, H. A. (2014)
Published at :European Journal of Logistics, Purchasing and Supply Chain Management, 2(1), 71-89.
Projects are executed for several reasons. The elements of risk and uncertainty inherent in virtually all projects explain why the project characteristics like duration, cost and quality cannot be precisely predicted. This risk, uncertainty and other factors are responsible for the delays or even abandonment of several projects for which Nigeria is notorious. Procurement of goods and services is a crucial determinant of whether or not a project will be completed. With the Nigerian Petroleum Development Company as case study, this paper examined how project completion depends on supply chain management, of which procurement is an essential subset and proxy. The study was questionnaire-driven, and the Statistical Package of the Social Sciences was used to analyse the results vide chi square test, correlation and cross-tabulation. The research found that strict adherence to SCM practices, will facilitate prompt completion of petroleum projects with its attendant benefits to the stakeholders. Keywords: Completion, Just-in-time, Nigeria, Petroleum project, Procurement, Supply chain management
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Sustainable Fish Production Through Processing and Product Development: the Role of Fermented Fish Products.

Author(s): OBOH, I.P AND OBOH, F.O.J. (2009)
Published at :In: A.D.A. Ighoghojie, D. Kisamo, and M.O. Edema (Editors), Gender and the Millennium Development Goals (Proc.), Third World Organization for Women in Science African Regional Conference, Abuja, 16-20 November, 2009. 410-420.
SUSTAINABLE FISH PRODUCTION THROUGH PROCESSING AND PRODUCT DEVELOPMENT: THE ROLE OF FERMENTED FISH PRODUCTS. BY: Oboh, I.P. Department of Environmental Biology, University of Benin and Oboh, F.O.J. Department of Basic Sciences, Benson Idahosa University, Benin City. Abstract Fish is a good and relatively cheap source of protein, and contains vitamins and minerals. More farmers are adopting aquaculture as an option for improving fish production and farm income. However, many fishing areas are far away from markets and since fish deteriorates rapidly, few tropical fish are sold fresh.
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Teacher Education and Professionlizing Teaching in Nigeria for National Development

Author(s): JOHNSON AGBONAVBARE OSAIGBOVO, (PH. D) (2013)
Nigeria federation is an embodiment of social institutions that are manned by trained personnel produced by teachers; and that these institutions function collectively for national development, propelled our quest for the professionalization of teaching. The engineers, medical doctors, lawyers, military officers, police officers, politicians, accountant, pilots, scientists, etc, are made by teachers through teaching. It is therefore imperative that entrance into teaching be controlled and regulated by a professional body and this led to the recently established Teachers Registration Council of Nigeria (Act 31 of 1993), charged with these responsibilities. Therefore, the professionalization of teaching and making the teacher the centre of educational reform in Nigeria, will enhance teachers’ productivity, reduce the systemic problems in the educational sector and place education as instrument par excellence for national development. This paper will thus, examine teacher education and professionalizing teaching in Nigeria for national development.
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The Application of Reverse Logistics Cost Model in the Management of Sachet Water

Author(s): ENAGBONMA . O AND ERAIKHUEMEN I.B. (2006)
Published at :“BIU journal of social and management sciences Vol.4, Nos.1 and 2 29-52”
The effects of used sachet water are of great problem today. This, we examine with the application of reverse logistics as a model. The collection process and the appropriation of the cost for collection are considered. A model for the profit realization from remanufacturing returned of sachet water in as given period of time is proposed.
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The Association Between Csr and Corporate Performance.

Author(s): OBASI, R. AND L. ENABULELE (2013)
Published at :Sokoto Journal of Management Studies, Vol. 5(2), 68-79.
We studied the various theories on Corporate Social Responsibility with the view to ascertaining their applicability in Nigerian oil & gas sector. We also tested for association between corporate social responsibility and oil & gas corporate performance. To achieve these, we concentrated on quoted oil &gas companies mainly because, the Oil & Gas sector is perceived by Nigerians to be more liable to corporate social responsibility. This study was originally designed to apply the census method in collecting data (i.e, Population = Sample); but due to lack of data, we restricted the study samples to the number of oil companies which have their annual reports for the periods of interest in the Nigerian Stock Exchange (i.e 2007 to 2012). Eight (8) out of the ten (10) oil and gas companies that are listed on the Nigerian Stock Exchange were studied. The methods of analysis used in this study are the descriptive statistics, correlation and regression analysis. The regression analysis was used to test the research hypothesis in order to determine the performance factors that affect CSR positively. We found that, there are evidences of ethical and developmental theories but less of regulatory requirements. Also, we found that the higher the earnings quality, operating cash flow and turnover the lesser the corporate social responsibility by oil & gas companies. We conclude therefore that, oil companies are socially responsible. Oil and gas sector focuses more on donations, sponsorships, social development, and education; therefore, recommending that oil & gas companies should endeavour to monitor their cash flow in line with their spending on CSR.
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The Composition of Bactris Major Kernel and Kernel Oil

Author(s): F.O.J. OBOH (1987)
Published at :La Rivista Italiana Delle Sostanze Grasse
The composition of Bactris major kernel and kernel oil Abstract The kernel composition, fatty acid composition, and fatty acid distribution on triglycerides of kernel oil from Bactris major palms grown in Nigeria have been studied. Lauric acid was the major fatty acid in whole oil and was also the dominant fatty acid in the triglycerides and in the 2- monoglycerides derived from them by pancreatic lipase hydrolysis. All the fatty acids present exhibited a preference for 1, 3- positions except for lauric and oleic which showed a preference for the 2- position. Proximate analysis of Bactris major kernel gave: moisture 6.0%, crude protein 12.7%, oil 21.4%, crude fibre 3.8%, ash 2.6% and nitrogen free extract 53.5%.
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The Composition of the Pindó (arecastrum Romanozoffianum) Fruit

Author(s): ODERINDE, R. A. & OBOH, F.O.J. (1988)
Published at :Food Chemistry
Abstract The pulp and kernel composition, lipid classes, fatty acid composition and distribution of triglycerides and triglyceride composition of kernel fat from Arecastrum romanozoffianum palms grown in Nigeria have been studied. The kernel has a moderate fat content. Lauric acid was the dominant fatty acid in whole kernel fat, in kernel triglycerides and also in the 2-monoglycerides derived from triglycerides by pancreatic lipase hydrolysis. All the fatty acids in kernel triglycerides exhibited a preference for the combined 1,3-positions except for lauric acid which exhibited a specificity for the 2-position. The trisaturated triglycerides were the dominant glyceride type and the fatty acid compositions of the various glyceride fractions from AgNO3-TLC suggested a paucity of simple (monoacid) triglycerides and completely unsaturated triglycerides. Arecastrum romanozoffianum pulp consisted mainly of carbohydrate.
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The Concentration of Some Heavy Metals in Water and the African Giant Prawn(macrobrachium Vollenhovenii) from Ikpoba River, Benin City, Nigeria. Advances in Natural and Applied Sciences Research, Vol. 3: 49-53

Author(s): ORONSAYE, J. A. O.; AYAOBU-COOKEY, I.K. AND OBASOHAN, E. E. (2005)
The concentration of some heavy metals in water and Macrobracium vollenhovenii from Ikpoba River, Benin City, Nigeria have been analyzed using the Atomic Absorption Spectrophotometer. The heavy metals occurred in the following order Cu>V>Zn >Pb>Cr in the water. There was no significant difference (P>0.05) in the levels of heavy metals in the water in relation to the sampling periods and stations. The occurrence of heavy metals in whole prawn specimen was in the order Cu>Pb>Zn>Cr while in the tail muscle. The occurrence was Zn>Cu>Pb>V>Cr. There was a significant difference (P<0.05) in heavy metals concentration in water, whole prawn and total muscle in all the stations. Heavy metals in water were generally lower than the acceptable limit in water set by CIFA. In prawns, only Cr and Pb were above the acceptable limits in food fish.
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The Determinants of Corporate Social Responsibility: an Analysis of Selected Sectors in Nigeria.

Author(s): OBASI, OKEY AND AKINLEYE (2014)
Published at : International Research Journal of Applied Finance Vol. V Issue – 3, 281-295.
This study aims at ascertaining the determinants of corporate social responsibility in the Nigerian business environment. To achieve this, the study sampled out some selected companies across four different sectors in the Nigerian Stock Exchange. Secondary data were collected from the companies’ annual reports. The Eview statistical tool was used to analyze the data and test the hypotheses. The result of the study shows that altruistic donation, regulatory requirements and political donations all have indirect relationship with CSR. The study; therefore, concludes that political donations, regulatory requirements and philanthropic or altruistic activities are the three determinates of CSR in Nigerian listed companies. Hence, the study recommends that Nigerian Stock Exchange and the Financial Reporting Council of Nigeria should enhance their enforcement powers to ensure that companies comply with Section 38(2) of Companies and Allied Matters Act (CAMA), 2004.
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The Dynamics of Sis Epidemic Model with Emphasis on Deterministic Approach

Author(s): EGUASA, O. AND ERAIKHUEMEN I.B. (2013)
Published at :Journal of The Nigerian Association of Mathematical Physics.23 :165-170.
ABSTRACT The rate of spread of sexually transmitted diseases like gonorrhea, syphilis and Chlamydia in the third world countries is so alarming. Hence, in this paper, we present SIS epidemic model using deterministic approach in a closed population. It was shown that the dynamics of the model are determined by the basic reproduction ratio RO (with brief biological interpretation). It was also shown that the asymptotic dynamics of the model are well determined for a disease free equilibrium and for an endemic equilibrium. Keywords: Susceptible, infective, basic reproduction ratio, asymptotic dynamics, disease free equilibrium, endemic equilibrium.
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The Economic and Financial Crimes Commission (efcc) – Its Practice Procedure and Challenges.*

Author(s): **J.E. IDUGBOE AND T.C NWANO (2013)
Published at :Published Conference proceedings of the Nigerian Association of Law Teachers 2013
This article evaluated the practice procedure and challenges of the Economic and Financial Crimes Commission(EFCC) on the war against corruption in Nigeria. It revealed that although some high profile corrupt officials have been convicted mainly through plea bargaining there is no genuine commitment of government to fight corruption. This explains why two high profile convicts of the Commission were granted State pardon without rational explanation. Undue influence of government hinders the effectiveness and efficiency of the agency.  The handling of the charges against Chief Onanefe Ibori by the Federal Attorney General at the time is a case in point coupled with the unwarranted and disgraceful removal of a dedicated and performing EFCC boss Mallam Nuhu Ribadu. Since then, many investigated cases are inconclusively pending in courts of law, while some indicted ex-governors and top government functionaries are enjoying unchecked freedom.  This dilutes the tempo and lowers the morale of those involved in the war against corruption in Nigeria.  We hold the view that government must show greater commitment in the fight against corruption by granting the Commission financial autonomy by for instance charging their budget to the consolidated revenue fund. Then the Commission can expand its activities to local government areas where their impact are not felt at the moment.
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The Effect of 2, 6-di Tert-butyl-4-methyl Phenol and Citric Acid on the Oxidative Stability of Crude Palm Oil

Author(s): F.O.J. OBOH (2004)
Published at :Nigerian Journal of Applied Science
Abstract The analysis of a Nigerian crude palm oil revealed a low amount of peroxides and high levels of the pro-oxidants copper, iron, and free fatty acids (FFA). The oil was highly susceptible to oxidation under Schall oven conditions at 60±0.5oC: peroxide value rose to a maximum of 32.0 meq /kg in 13 days. The addition of BHT (0.02%) and citric acid (0.02%) to the oil inhibited the formation of peroxides. Keywords: Palm oil, oxidative stability, peroxides, BHT, citric acid.
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The Effect of Computer Education in Secondary Schools in Oredo Local Government Area, Edo State.

Author(s): AKHIDENO, O. I. AND HEPHZIBAH, B. N. (MRS.) (2011)
This paper examines the effects of Studying Computer Science in the Secondary Schools in Oredo Local Government Area of Edo state. Four questions were formulated for the research. The population of study consisted of students of junior secondary schools in Oredo Local Government Area of Edo Sate. The major instrument for effective data collection is based on questionnaires titled “effects of studying Computer Science in the Secondary Schools students in Oredo Local Government Area of Edo State”. The results were analyzed using simple percentage ratio. The result of the analysis shows that there are inadequate qualified teachers to effectively teach Computer Science, inadequate instructional materials and that students are interested in computer science due to its calculative and entertainment skills. Based on the findings of the study the following recommendations were made: the Ministry of Education should attempt to recruit more qualified Computer Science teachers with education background to replace the crops of unqualified Computer Science teachers. Instructional materials must be provided for the study of Computer Science to public and private secondary schools by the stakeholders. Workshops, seminars and in-service training should be organized for Computer Science teachers to update and upgrade their knowledge both in the subject and in the art of teaching. Keywords: instructional materials, computer system and population
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The Effect of Computer Education in Secondary Schools in Oredo Local Government Area, Edo State

Author(s): HEPHZIBAH – AWULOR, B. N. (2014)
This paper examines the effect of computer education in secondary school in Oredo Local Government Area, Edo State. The population of study consisted of students of junior secondary schools. The purpose of this research is to specifically find out the need, the relevance and the problems it faced in the areas of qualification of computer teachers, the availability of instructional material on computer, the evaluation of students in the subject, and the level of exposure of students on Computer as a subject. The research study involved a sample of 120 respondents in Junior secondary school from the randomly selected private and public secondary schools. Four questions were formulated from the research. The major instrument for effective data collection is based on questionnaires designed for both Computer teachers and students in the selected secondary schools. The statistical tool used for data analysis is the simple percentages. The analysis shows that the study of Computer especially with internet facilities is necessary as it is the live wire of information and Communication Technology (ICT), it aids learning among students and teachers and enable them to write simple program to solve specific task, lack of qualified computer teachers, inadequate instructional materials, and the teaching of Computer has not been handled with much seriousness. Based on the findings of the study, the Ministry of Education should attempt to recruit and appoint more qualified Computer teachers with education in both public and private secondary schools by the stakeholders. Workshops, seminars and in-service training should be organized, Computer teachers to update and upgrade their knowledge both in subject and in the art of teaching and students exposure to know the benefit the study of Computer offers to becoming self-reliant and self- employed.
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The Effect of Credit Volume on Poverty Alleviation: a Case Study of the Shell Petroleum Development Company’s Microcredit Delivery in Delta State, Nigeria.

Author(s): ALAKPA S.O.E. (2014)
Published at : Middle East Journal of Scientific Research,. www.idosi.org/mejsr/mejsr
The study assessed the effect of Credit Volume on Poverty Alleviation: A case study of The Shell Petroleum Development Company's (SPDC's) micro-credit delivery in Delta state, Nigeria. A random sample of 519 respondents and 10 NGOs involved in the implementation of the programme were sampled. Data were analyzed using descriptive statistics and logistic regression. Results revealed that the modal (38.2%) credit volume accessed by respondents was N50,001-100,000 (about $320-637). Using the relative poverty line of N149,547.13 (about $953), most participants (70.3%) were non-poor, while 34.6% of the non-participants were non-poor. Participants agreed that participating in the scheme had empowered them socially especially in the area of leadership development (mean=3.41) and enhanced self-confidence. Major challenges facing the effectiveness of the scheme operations included mismanagement of fund by the Scheme Management Committee (SMC) (mean=2.50), loan default (mean=2.75), delay in release of fund/credit (2.68), small loan sizes (2.56), delay in the payment of service charge by SPDC (mean=4.00), difficulty in accessing communities (3.67), poor commitment to duty by NGO staff (3.44). Education (b=0.041), access to non-SPDC credit (b=0.746) as well as participation in SPDC micro-credit scheme (b=1.47) had positive and significant influence on small-scale farmers' likelihood of being non-poor. Appropriate monitoring of SMC by the implementing NGO and providing adequate logistics to improve NGO's service delivery were recommended.
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The Effect of Drying and Salting on the Nutrient Composition and Organoleptic Properties of Vernonia Amygdalina Leaves

Author(s): FRED OMON JOSEPH OBOH AND GIFT EJEHIOKHIN MADOJEMU (2010)
Published at :Pakistan Journal of Scientific and Industrial Research
Pakistan Journal of Scientific and Industrial Research, 53 (6) 340-345, (2010) Abstract Abstract. The preservation methods used for their effect on the nutrient content and organoleptic properties of Vernonia amygdalina leaves (bitter leaf) included oven drying at 40oC, without any pretreatment, blanching in steam prior oven drying at 40oC, light brining (25 g salt/L water), light dry salt treatment (25 g dry salt /kg leaves), light brine and vinegar treatment (50 g salt + 50 ml vinegar), and heavy salting (250 g/kg leaves), each for a duration of 14 days. Compared with drying alone, blanching before drying did not affect vitamin C, ?-carotene, total carotene and ash content, but resulted in decrease in iron, sodium and calcium. Relative to the fresh vegetable, fermentation resulted in a decrease in the content of all the nutrients investigated except sodium and calcium which increased. Key words: Vernonia amygdalina, leaves, steam blanching, drying, salting, nutrient composition
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The Effect of Inflation on Academic Performance: a Case Study of Some Selected Secondary School Students in Oredo L.g.a., Edo State

Author(s): AGBONKPOLO MONDAY .U. DEPARTMENT OF EDUCATION, BENSON IDAHOSA UNIVERSITY, BENIN CITY. AND EREDIAUWA, ADESUWA .O DEPARTMENT OF EDUCATION, BENSON IDAHOSA UNIVERSITY, BENIN CITY. (2013)
Published at :A JOURNAL OF COLLABORATIVE RESEARCH AND DEVELOPMENT (JCRD) VOLUME 1, NUMBER 1
Abstract The consistent decline in secondary students ‘performance is inimical to the Nation‘s development. Among Nigeria‘s developmental problems is the issue of inflation; a condition which affects every facet of the economy and cripples growth rate. In search of a possible relationship between inflation rate and the academic performance of secondary school Students in West African Examination Council/Senior Secondary Certificate Examination in Edo State, four schools were selected using judgmental sampling technique, representing students from high class, medium class, low class and rural areas. To establish the effect of inflation on academic performance, the instrumentation was based on discriminatory validity that negative correlation exists only or is higher among students from the lower socio-economic class. The statistical method used was Pearson Correlation. Academic performance of students was based on credit pass or above in mathematics and English language. The findings did not support the above premise; therefore the researchers affirmed that the rate of inflation has no causal relationship ‘with students’ performance in mathematics and English. Based on these findings, the researchers made some recommendations relating to the study of mathematics and English language in secondary schools in the state.
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The Effect of Preservation Methods on the Nutritional Quality of Fluted Pumpkin (telfairia Occidentalis) Leaves)

Author(s): FRED OMON JOSEPH OBOH AND OSAYUWAMEN AIGBE (2011)
Published at :Pakistan Journal of Scientific and Industrial Research Series B: Biological Sciences
Pak j. sci. ind. res. Ser. B: biol. sci. 2011 54 (3) 167-171. Abstract Abstract: The present research was undertaken to investigate the effect of various blanching and drying treatments on the vitamin C, beta-carotene, iron, protein content and drying time of fluted pumpkin (Telfairia occidentalis Hook) leaves. The leaves were subjected to sun or oven drying alone or after blanching in boiling water, dilute citric acid (0.3%) or dilute potassium meta-bisulphite (0.5%). In the absence of blanching pre-treatment, oven drying resulted in shorter drying time for the leaves and a higher vitamin C content of the dried product than sun drying and there was no significant difference (p greater than 0.01) between the protein, beta-carotene and iron content of the oven and sun dried products. Leaves blanched in boiling water, dilute citric acid, or dilute potassium meta-bisulphite solution, followed by sun or oven drying had less vitamin C, iron, protein and (beta-carotene than leaves dried without blanching. Compared with the use of boiling water, blanching in boiling potassium meta-bisulphite reduced the loss of beta-carotene, protein and iron; blanching in dilute citric acid reduced the loss of iron. Except for citric acid pre-treatment, blanching prior to drying shortened drying time.
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The Fight Against Corruption in Nigeria: the Practice and Procedure of the Economic and Financial Crimes Commission and the Concept of Plea Bargain in Nigeria.

Author(s): NWANO T. C.? AND BELLO J. B ? ? (2004)
This paper present the practice and procedure as adopted by the Economic and Financial Crime Commission in the fight against corruption in Nigeria and the role of plea bargain in corruption cases. The paper identified that the practice of plea bargain as it is been practice in certain jurisdiction have more elaborate provisions and are applied more strictly, thereby obviating the tendencies for abuse, which is in sharp contrast with the practice in Nigeria under the provision of Economic and Financial Crime Commission Act which is open for an abuse and incidental criticism. The paper further concludes that Nigeria is yet unripe for the adoption of plea bargain in its criminal justice system.
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The Fight Against Corruption in Nigeria: the Practice and Procedure of the Economic and Financial Crimes Commission and the Concept of Plea Bargain in Nigeria

Author(s): BELLO JOSEPH (2013)
Published at :Ekpoma Bar
This paper present the practice and procedure as adopted by the Economic and Financial Crime Commission in the fight against corruption in Nigeria and the role of plea bargain in corruption cases. The paper identified that the practice of plea bargain as it is being practised in certain jurisdiction have more elaborate provisions and are applied more strictly, thereby obviating the tendencies for abuse, which is in sharp contrast with the practice in Nigeria under the provision of Economic and Financial Crime Commission Act which is open for an abuse and incidental criticism. The paper further concludes that Nigeria is yet unripe for the adoption of plea bargain in its criminal justice system.
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The Girl-child and Entrepreneurial Education: a Case for Economic Sustainability

Author(s): A.N.G. ALUTU AND A.O. UZAMERE (2011)
Published at :MAXWELL Scientific Organization Current Research Journal of Social Sciences
This study discussed the state of the art of entrepreneurial education in relation with the Girl-child; the adult woman of tomorrow. This study was a self-sponsored study conducted in Benson Idahosa University, Benin city, south-south Nigeria in April 2010. The authors’ concern was to justify the urgent need for entrepreneurship development as this is a potent factor for a sustainable economy. The target of this study was 300 and 400 Level students of Benson Idahosa University, Benin City who have taken courses in entrepreneurship development. Three Focus Group Discussions (FGD’s) were conducted based on the four research questions raised, and forty (40) students were involved. The respondents generally believe that the entrepreneurship program is of immense benefit if well implemented. The skills so gained will go a long way to keep the girl-child busily employed instead of resorting to “less than honorable “ activities in a bid to survive. It was concluded that the stake holders of education should promote entrepreneurship development to the fullest in order that Nigeria as a nation will achieve the Millennium Development Goals (MDG 3) which is “to promote gender equality and empower women”. To this end there is a need to reinforce the implementation of the entrepreneurial education at the secondary school level to lay a solid foundation for the university entrants. http://maxwellsci.com/print/crjss/v3-180-187.pdf
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The Golden Rule and Religious Tolerance: a Case for Comparative Religion in Nigerian Schools

Author(s): DR UMEJESI INNOCENT OGONNA (2007)
Contemporary Global society is constantly threatened by the out-break of a religious War due to incessant Religious crises, especially between Muslims and Christians. Nigeria has a good share of these religious crises. To avoid further religious crises the study of comparative Religion in Nigerian Schools is recommended because the basis of these crises is ignorance of others’ religions for who knows one knows none.
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The Great Reversal of the Great Human Tragedy

Author(s): REV STELLA OGE EKEOBA (2006)
Published at :Benson Idahosa University
Man’s alienation from God by his rebellion against God, is the great human tragedy that resulted in the rigours of t depravity to which man had hither to been held. All men hoped for an end to evil. But God has the answer-The great reversal of this great tragedy. This work, the product of over (3) years of research, holds the biblical revelation of these events which had eternal consequences!
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The Growing Relevance of Forensic Accounting As a Tool for Combating Fraud and Corruption: Nigeria Experience

Author(s): AUGUSTINE, EHIJEAGBON AKHIDIME (2014)
The relevance of Forensic accounting has been of growing interest to various stakeholders that include the government, investors, practitioners and to regulatory bodies. While corporate failures like the often cited Enron and WorldCom cases have globally brought forensic accounting to the limelight, the growing relevance of forensic accounting is largely derived from the ever growing spates of fraud and official corruption that constitute the greatest threat to the socio-economic development of Nigeria. This exploratory study portrays the current views of Nigerian accounting practitioners and academics on the current development and relevance of forensic accounting in Nigeria. Their views were obtained through structured interviews and evaluated against known research findings on the practice of forensic accounting in Nigeria. The key findings of this study are that: Forensic accounting practice is largely considered to be at its infancy stage and lacking statutory support, and that although its relevance in unraveling complex official corruption is on the increase in Nigeria, it nevertheless has no statutory backing and has no significant impact against corruption, fraud and financial crime in Nigeria. The study recommends among others the need to accord forensic accounting statutory role and distinct professional recognition by the government and professional bodies in Nigeria.
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The Growing Relevance of Forensic Accounting As a Tool for Combating Fraud and Corruption: Nigeria Experience

Author(s): AUGUSTINE, EHIJEAGBON AKHIDIME. PHD AND MRS R.E.UAGBALE-EKATAH (2014)
Published at :Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Abstract The relevance of Forensic accounting has been of growing interest to various stakeholders that include the government, investors, practitioners and to regulatory bodies. While corporate failures like the often cited Enron and WorldCom cases have globally brought forensic accounting to the limelight, the growing relevance of forensic accounting is largely derived from the ever growing spates of fraud and official corruption that constitute the greatest threat to the socio-economic development of Nigeria. This exploratory study portrays the current views of Nigerian accounting practitioners and academics on the current development and relevance of forensic accounting in Nigeria. Their views were obtained through structured interviews and evaluated against known research findings on the practice of forensic accounting in Nigeria. The key findings of this study are that: Forensic accounting practice is largely considered to be at its infancy stage and lacking statutory support, and that although its relevance in unraveling complex official corruption is on the increase in Nigeria, it nevertheless has no statutory backing and has no significant impact against corruption, fraud and financial crime in Nigeria. The study recommends among others the need to accord forensic accounting statutory role and distinct professional recognition by the government and professional bodies in Nigeria. Key Words: Forensic accounting; Corporate failures; Official corruption, Corporate fraud; Financial crime
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