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Determinants of Effective Internal Control System in Nigerian Banks 尼日利亚银行有效内部控制制度的决定因素
Pub Date : 2015-03-13 DOI: 10.4314/STECH.V4I1.12
Fn Akani, O. Akaninyene
This study was aimed at investigating the determinants of effective internal control system in Nigerian banks and the impact of such determinants. In order to generate the necessary data for the study, a questionnaire designed in modified Likert-scale was administered on twenty-one (21) chief internal auditors of selected recapitalized banks currently operating in Port Harcourt. The data were analysed using the mean scores and the multiple regression. Our findings in this study revealed that presentation of early report, respect for authority, willingness to effect changes, lack of workers collusion, workers competence, independence of internal control staff, management observance of control, good remuneration of internal control staff, cost of instituting internal control measures, willingness to enforce controls, control measures for unusual transactions, and well-designed organizational structure have a significant impact on the effectiveness of internal control system in Nigerian banks. Based on the finding of this study, the following recommendations were made: internal control staff should be made to be answerable to authorities outside management to promote independence, internal control staff should be given the autonomy to operate so that proper investigation of the activities of executive members can be carried out, high level ethical standards should be enshrined in Nigerian banks to make internal control more effective. Key words : Determinants, internal control, Nigerian banks
本研究旨在调查尼日利亚银行有效内部控制制度的决定因素及其影响。为了生成研究所需的数据,对目前在哈科特港经营的经资本重组的银行的21(21)名首席内部审计员进行了一份采用改进李克特量表设计的问卷调查。采用均分和多元回归对数据进行分析。本研究的结果显示:早期报告的提交、对权威的尊重、实施变更的意愿、员工不合谋、员工能力、内部控制人员的独立性、管理层遵守控制、内部控制人员的良好薪酬、制定内部控制措施的成本、执行控制的意愿、对异常交易采取控制措施、组织结构的设计对尼日利亚银行内部控制制度的有效性有显著影响。根据这项研究的发现,提出了以下建议:内部控制人员应向管理层以外的当局负责,以促进独立性;内部控制人员应被赋予操作自主权,以便对执行成员的活动进行适当的调查;尼日利亚银行应奉行高水平的道德标准,以使内部控制更加有效。关键词:决定因素,内部控制,尼日利亚银行
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引用次数: 3
Adoption of Social Networking Technology in Teaching and Learning Process in Nigeria Tertiary Institutions 社交网络技术在尼日利亚高等院校教学过程中的应用
Pub Date : 2015-03-13 DOI: 10.4314/STECH.V4I1.7
Co Ezike
Increase is the effectiveness of teaching and learning through the adoption of social networking technology in the teaching and learning process in Nigeria tertiary institutions, using Michael Okpara University of Agriculture Umudike as case study, is one of the landmark achievements of information and communication technology and as innovative pedagogy aimed at redefining education. The study employed a survey research method and was aimed at finding out how advantageous and important adoption of social networking is to teaching and learning in Nigeria Universities, and the factors militating against this adoption. The instrument used for the study was structured questionnaires, and the instrument was validated by five scholars from the Federal University of Technology Owerri. A response rate of 80% was recorded. The responses from questionnaires were anlaysed using frequency distribution and parentages. The results from the study revealed that majority of the respondents gave positive response and agreed that adoption of social networking in teaching and learning in Nigeria Universities is important and advantageous and will ensure a closer link between lecturers and students and will help bridge the divide between the students and the lecturers. Use of social Networking media in teaching would also help sharpen the students’ skills in publication. Some top most militating factors against this adoption include epileptic power supply, high tariff on internet access and unwilling of lecturers to adopt changes. Some recommendations made were suggestions for improvement in power supply and other basic infrastructures by the government, improvement of technical know-how of both students and lecturers and increase in interest on this adoption and use.
通过在尼日利亚高等院校的教学过程中采用社交网络技术来提高教学效率,以乌穆代克农业大学迈克尔奥克帕拉大学为例进行研究,这是信息和通信技术的里程碑式成就之一,也是旨在重新定义教育的创新教学法。该研究采用了一种调查研究方法,旨在找出采用社交网络对尼日利亚大学的教学和学习有多有利和重要,以及阻碍这种采用的因素。本研究使用的工具为结构化问卷,并由来自奥维利联邦科技大学的五位学者对该工具进行了验证。应答率达80%。使用频率分布和亲子关系对问卷的回答进行分析。研究结果显示,大多数受访者给出了积极的回应,并同意在尼日利亚大学的教学和学习中采用社交网络是重要和有利的,并将确保讲师和学生之间更紧密的联系,并将有助于弥合学生和讲师之间的鸿沟。在教学中使用社交网络媒体也有助于提高学生的出版技能。一些阻碍这种做法的最主要因素包括电力供应不稳定、互联网接入的高关税以及讲师不愿接受改变。提出的一些建议是建议政府改善电力供应和其他基本基础设施,提高学生和讲师的技术知识,以及增加对这种采用和使用的兴趣。
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引用次数: 2
Enhancing Metacognitive Practices in Science Education Students Using the Intelligencies for Nation Building 利用国家建设的智能,加强理科生的元认知实践
Pub Date : 2015-03-13 DOI: 10.4314/stech.v4i1.14
Nh Ibe
This study investigated how to enhance metacognitive practices in science education students using the intelligencies for nation building. The study adopted the survey design.180 undergraduate students were randomly sampled from the faculty of Education, Imo state university, Owerri. Seventeen item rating scale was used for data collection. The instrument was structured on a four point scale of Most Often (MO), Often (O), Rarely Often (RO) and Never (N). Three experts from Measurement and Evaluation (2) and one from Science Education scrutinized the instrument to ensure validity. The Cronbach Alpha Reliability Co-efficient was used to determine the reliability of the instrument and it yielded a reliability index of 0.78. The mean and standard deviation was used for answering the research questions. Any mean score below 2.50 was not upheld while a mean of 2.50 and above was accepted. Findings from the study show the following: the use of Linguistic intelligence to enhance metacognitive practices show that the learners are yet to use such strategy often since 13 out of the 14 items that elicited responses were below the cut-off mean while the use of Kinesthetic intelligence to enhance metacognitive practices show that the learners often use such strategy often since 2 out of the 3 items that elicited responses were above the cut-off mean. It was recommended that teachers provide Questions for students to ask themselves as they plan, monitor, and evaluate their thinking within four learning contexts—in class, assignments, quizzes/exams, and the course as a whole. Also prompts for integrating metacognition into discussions of pairs during clicker activities, assignments, and quiz or exam preparation should be encouraged.
本研究旨在探讨如何利用国家建设的智能来加强理科生的元认知实践。本研究采用调查设计。从奥韦里伊莫州立大学教育学院随机抽取了180名本科生。采用17项评定量表进行数据收集。该仪器以最常(MO)、经常(O)、很少经常(RO)和从不(N)四分制构建。来自测量和评估(2)的三位专家和来自科学教育的一位专家仔细检查了该仪器以确保有效性。采用Cronbach Alpha信度系数确定仪器的信度,其信度指数为0.78。采用均值和标准差来回答研究问题。任何低于2.50的平均分都不被支持,而平均分在2.50及以上是被接受的。研究结果表明:使用语言智能增强元认知练习表明学习者尚未经常使用这种策略,因为14个诱发反应的项目中有13个低于切断平均;使用动觉智能增强元认知练习表明学习者经常使用这种策略,因为3个诱发反应的项目中有2个高于切断平均。建议教师为学生提供问题,让他们在四种学习环境中(课堂、作业、测验/考试和整个课程)计划、监督和评估自己的思维时问自己。此外,在点击活动、作业和测验或考试准备期间,应该鼓励将元认知整合到成对讨论中。
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引用次数: 0
Evaluation of Sustainable Concrete Production and Construction Cost Implication in Nigeria 尼日利亚可持续混凝土生产与施工成本影响评价
Pub Date : 2015-03-13 DOI: 10.4314/STECH.V4I1.10
P. Awoyera, O. Olofinnade
Sustainable concrete provides a considerable solution to the increasing cost of conventional concrete production in the world. Though, it is generally described as cheap, however it’s design and cost implications for low income communities needs to be evaluated. Hence, this paper evaluates the production of sustainable concrete and its cost implication in Nigeria. Experimental design of high strength concrete made with steel fibre and bamboo fibre as reinforcement having a targeted compressive strength of 50 Mpa was considered. The steel and bamboo fibres were proportioned at 1 % each. From the experimental mix design and cost analysis conducted, it was realized that steel fibre reinforced concrete are most expensive per cubic metre, costing about seven times as much as plain concrete of the same volume, but bamboo is a low cost alternative to steel as a reinforcing material. Key words : affordable housing, bamboo fibre, concrete, steel fibre, sustainability
可持续混凝土为世界上日益增长的传统混凝土生产成本提供了一个相当大的解决方案。虽然它通常被描述为便宜,但它的设计和对低收入社区的成本影响需要进行评估。因此,本文评估了可持续混凝土的生产及其在尼日利亚的成本影响。考虑以钢纤维和竹纤维为配筋的高强混凝土的试验设计,目标抗压强度为50 Mpa。钢纤维和竹纤维的比例各为1%。从试验配合比设计和成本分析中,人们意识到钢纤维增强混凝土每立方米最昂贵,成本约为相同体积的普通混凝土的7倍,但竹子是钢作为增强材料的低成本替代品。关键词:经济适用房,竹纤维,混凝土,钢纤维,可持续性
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引用次数: 0
Transport and the Environment: Towards Reducing Road Traffic Emissions in Nigeria 运输与环境:致力于减少尼日利亚的道路交通排放
Pub Date : 2015-03-13 DOI: 10.4314/STECH.V4I1.6
A. Atubi
In Nigeria much attention is given on general industrial pollution and pollution in oil industries with little reference on damage of pollution caused by mobile transportation sources of air pollution. The situation of increased pollution from mobile transportation sources is on the increase in per capital vehicle ownership, thus resulting to high congestion on Nigeria city roads and increase in the concentration of pollutants in the air, consequently, increasing health risk on human population. The paper therefore examined the concept of pollution and agents of pollution. Attention was given to air pollutants with particular reference to vehicular pollution. This paper suggested that for Nigeria government to avoid negative effects of transport on urban environment should broaden and intensify environmental policies to meet the needs of the present without compromising that of the future generation. Key words : Environment; emissions; transport; reducing; Nigeria.
在尼日利亚,对一般工业污染和石油工业的污染给予了很大的关注,而对空气污染的移动运输来源造成的污染损害却很少提及。由于人均车辆拥有量增加,移动交通来源造成的污染增加,从而导致尼日利亚城市道路高度拥堵,空气中污染物浓度增加,从而增加了对人口的健康风险。因此,本文研究了污染的概念和污染的因素。对空气污染物,特别是车辆污染给予了注意。本文建议尼日利亚政府为避免交通对城市环境的负面影响,应扩大和加强环境政策,以满足当代人的需求,同时不影响子孙后代的需求。关键词:环境;排放;运输;减少;尼日利亚。
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引用次数: 13
Using Role Play to Teach Overpopulation to Basic Science Students: A Way Forward for Environmental Sustainability 用角色扮演向基础科学专业的学生教授人口过剩:环境可持续性的前进之路
Pub Date : 2015-03-13 DOI: 10.4314/STECH.V4I1.15
Am Osuafor, N. Samuel
Population is a major source of environmental degradation and it impacts primarily on the environment through the use of natural resources and production of wastes with its attendant health problems. The study examined population growth and overpopulation in Nigeria and its impact on the environment. To achieve environmental sustainability, the paper stressed the need for intensification of environmental education in Nigerian schools using Basic Science at the Junior secondary school level in order to ‘catch them young’. The paper advocated the use of role play, a method seen as one of the best ways to enable pupils in the classroom share in something of the reality of issues in the real world beyond the school, as a good strategy to impact environmental culture into the young ones. By so doing, the children will acquire relevant environmental skills, attitude and interest that will spur them into action towards maintaining a sustainable environment. The paper also made some recommendations on ways to combat environmental degradation among which is that basic science teachers should effectively teach the environmental topics/elements infused into the basic science curriculum to enable students acquire environmental knowledge, skills and attitudes for environmental sustainability. Key words : Environmental sustainability, overpopulation, Basic Science, role-play
人口是环境退化的一个主要来源,它主要通过自然资源的使用和产生废物对环境产生影响,并随之产生健康问题。该研究调查了尼日利亚的人口增长和人口过剩及其对环境的影响。为了实现环境的可持续性,该论文强调需要在尼日利亚的学校中加强环境教育,在初中阶段使用基础科学,以便“抓住他们的年轻”。这篇论文提倡使用角色扮演,这种方法被认为是让学生在课堂上分享学校以外现实世界中现实问题的最佳方式之一,也是向年轻人影响环境文化的好策略。通过这样做,儿童将获得有关的环境技能、态度和兴趣,从而促使他们为维持可持续的环境采取行动。本文还就如何应对环境退化提出了一些建议,其中基础科学教师应有效地教授融入基础科学课程的环境主题/要素,使学生获得环境可持续性的环境知识、技能和态度。关键词:环境可持续性,人口过剩,基础科学,角色扮演
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引用次数: 0
Forecasting Water Demand and Supply of China for 2025 中国2025年水资源供需预测
Pub Date : 2015-03-13 DOI: 10.4314/stech.v4i1.1
X. Wei, J. Xu, Y. Zhai
Water resource is the most critical resource; it is the basic condition of human survival, production and maintaining a good ecological environment. Water is a kind of renewable resources, but China is faced with a serious shortage of freshwater because of its huge population. In this paper, two models are built to make a forecast of water demand and supply of China in 2025. These two forecasting models for water demand and supply based on the algorithm of Double Exponential Smoothing. Based on the results of these models, the water amount of the nation and every province is obvious and two advices are proposed for China government makes any
水资源是最关键的资源;它是人类生存、生产和维持良好生态环境的基本条件。水是一种可再生资源,但中国由于人口众多,面临着严重的淡水短缺问题。本文建立了两个模型,对2025年中国的水资源需求和供给进行了预测。这两种预测模型都是基于双指数平滑算法建立的。在此基础上,对全国和各省的水量进行了分析,并提出了两点建议
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引用次数: 1
The Use of Interactive Media in Teaching of Human Kinetics (Kinesiology) 互动媒体在人体动力学(运动学)教学中的应用
Pub Date : 2015-03-13 DOI: 10.4314/stech.v4i1.9
Co Ezike
This paper x-rays how teachers of kinesiology (human kinetics) can utilize interactive media to enhance teaching of the subject. Interactive media are those media that challenges the learner to interact with the media devices as well as with each other. The Use of interactive media opens up the creativity and potentials of the learner as it awakens the learner’s senses and activates all the senses to be attentive hence encouraging learning. Kinesiology instructors can make use of interactive media types like the internet, websites, web-page browsers, Pc games, Online games, Board games, e-mails and simulations to assist, and complement teaching to ensure effective teaching, and learning.
本文探讨了人体运动学(人体动力学)教师如何利用互动媒体来加强这门学科的教学。互动媒体是那些挑战学习者与媒体设备以及彼此互动的媒体。互动媒体的使用打开了学习者的创造力和潜力,因为它唤醒了学习者的感官,激活了所有的感官,从而鼓励学习。运动机能学教师可以利用互动媒体,如互联网、网站、网页浏览器、电脑游戏、网络游戏、棋盘游戏、电子邮件和模拟来辅助和补充教学,以确保有效的教学和学习。
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引用次数: 0
Optical Properties of Lead Silver Sulphide Ternary Thin Films Deposited by Chemical Bath Method 化学浴法制备铅银硫化三元薄膜的光学性质
Pub Date : 2015-03-13 DOI: 10.4314/STECH.V4I1.2
E. Ezeobele, I. Ezenwa
Lead Silver Sulphide (PbAgS) thin films on glass substrate have been deposited by chemical bath deposition technique with EDTA and TEA as complexing agents, while ammonium solution served as pH adjuster. The films were deposited at room temperature of 300K. The deposited films were characterized using UV – VIS spectrophotometer. From the spectral analysis of the absorbance / transmittance values, the optical and solid state properties were deduced. The optical properties studied include reflectance, absorption coefficient, thickness, refractive index, extinction coefficient, optical conductivity and band gap energy. The films showed very high absorbance in the UV region, moderate in the VIS region and low in NIR region. Transmittance is low in the UV region and high in the VIS – NIR region, while reflectance is generally low in all spectral region studied. The films showed a direct band gap range of 2.20 eV – 2.40 eV, refractive index range of 2.1 – 2.60, while the thickness of the films increases with deposition time
以EDTA和TEA为络合剂,铵溶液为pH调节剂,采用化学浴沉积技术在玻璃衬底上制备了硫化铅银(PbAgS)薄膜。在300K的室温下沉积薄膜。用紫外-可见分光光度计对沉积膜进行了表征。通过对吸光度/透射率的光谱分析,推导出其光学性质和固态性质。研究的光学性质包括反射率、吸收系数、厚度、折射率、消光系数、光导率和带隙能量。该薄膜在紫外区具有很高的吸光度,在可见光区具有中等的吸光度,在近红外区具有较低的吸光度。在紫外区透光率低,在VIS - NIR区透光率高,而反射率在所有光谱区都普遍较低。薄膜的直接带隙范围为2.20 eV ~ 2.40 eV,折射率范围为2.1 ~ 2.60,薄膜厚度随沉积时间的延长而增加
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引用次数: 0
Narcissism and Sexual Harassment in Organizations: Their Dynamics and Coping Strategies 组织中的自恋与性骚扰:动态与应对策略
Pub Date : 2015-03-13 DOI: 10.4314/STECH.V4I1.11
Li Nwaeke
This study examined the effects of narcissism and sexual harassment on employee behaviour in organizations. It also provides some strategic ways by which employees can cope with these not so subtle problems in their work places. It adopted a descriptive approach to the study and revealed that narcissism and sexual harassment are among the many common phenomena of most organizations in the world. Sexual harassment is tangible or quid pro quo in nature and occurs when an employee’s career path is directly impacted by a supervisor’s unwelcome request for sexual favours or other sexual advances. It also occurs under a hostile work – related environment where intimidation is applied to secure sexual favours from unwilling employees. The consequences of any of these forms of sexual harassment can be lasting emotional damages, depression, fear, frustration, and reduced productivity. Narcissism as a psycho – social problem on the job assumes the forms of an erotic self – love or a morbid and excessive self – admiration of employees at the work place or a compensatory reaction of minimal self – esteem which leads to covert jealousy towards others on the job. It was concluded that victims of these work – related psycho – social problems should seek professional or expert advice avoid environments under which they prevail or report such matters to their superior / management teams so that their cases could be effectively resolved based on some existing organizational policies on such related cases. Key words : Narcissism, sexual harassment, emotional damages, depression, intimidation, covert jealousy and reduced productivity.
本研究考察了组织中自恋和性骚扰对员工行为的影响。它还提供了一些策略方法,员工可以通过这些方法来应对工作场所中这些不那么微妙的问题。它采用了一种描述性的方法来研究,并揭示了自恋和性骚扰是世界上大多数组织的许多常见现象之一。性骚扰本质上是有形的或交换的,当员工的职业道路直接受到上司不受欢迎的性要求或其他性挑逗的影响时,就会发生性骚扰。它也发生在一个充满敌意的工作环境中,在这种环境中,恐吓被用来从不愿意的员工那里获得性利益。这些形式的性骚扰的后果可能是持久的情感伤害、抑郁、恐惧、沮丧和生产力下降。自恋作为工作中的一种社会心理问题,表现为情色的自爱或对工作场所的员工病态的、过度的自我崇拜,或者是一种最低限度自尊的补偿反应,导致对工作中他人的隐性嫉妒。结论是,这些与工作有关的社会心理问题的受害者应该寻求专业或专家的建议,避免他们所处的环境,或向上级/管理团队报告这些问题,以便根据现有的有关此类问题的组织政策有效地解决这些问题。关键词:自恋,性骚扰,情感伤害,抑郁,恐吓,隐性嫉妒,生产力降低。
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引用次数: 1
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AFRREV STECH: An International Journal of Science and Technology
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