Determinants of Forensic Accounting

Author(s):  
Sagir Lawal ◽  
Junaidu Muhammad Kurawa ◽  
Kabir Tahir Hamid

This study examined the political and environmental factors as determinants to apply forensic accounting in the North-Western states of Nigeria. The study utilized primary data through the administration of questionnaires. Partial least squares (PLS) path modeling (using smart PLS3 statistical software) was employed for the main analysis. The findings of the study indicated that both political and environmental factors are positively related to applying forensic accounting in these states. The study recommended that all political office holders and other government personnel should, even with the change of government, use their powers to ensure the right way to move forward and the continuity of state policies to apply forensic accounting. State governments should also provide an enabling environment for the applicability of forensic accounting through the provision of the required infrastructure to carry out the forensic services smoothly.

2021 ◽  
Vol 3 (2) ◽  
pp. 27-43
Author(s):  
Sagir Lawal ◽  
Junaidu Muhammad Kurawa ◽  
Kabir Tahir Hamid ◽  
Umar Habibu Umar

This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting.


2019 ◽  
Vol 25 (2) ◽  
pp. 220-254
Author(s):  
Askold I. Ivantchik

Abstract The new data that have become available in the last two decades show that the Scythian Kingdom with its capital in Neapolis Scythica, which existed in the Crimea in the 2nd century BC, was much closer to Hellenistic states ruled by barbarian dynasties than to nomadic kingdom of the Scythians of the 4th century BC. At the same time, these data allow us to return in part to the old view formulated by Rostovtzeff about continuity between the Scythia of the 4th century BC and the Late Scythian Kingdom, which most researchers have rejected during the last thirty years. It turned out that this continuity existed at least at the ideological level, and the excavations at Ak-Kaya (Vishennoe) filled the chronological gap between the Scythian Kingdoms of the 4th and 2nd century BC. Apparently, Ak-Kaya became one of the political centres of the Scythians as early as the late 4th century BC, before the fall of “Great Scythia”, and the capital of the Crimean Scythians was located there before it was moved to Neapolis Scythica. In the formation of Late Scythian culture and the Late Scythian Kingdom with its capital first in Ak-Kaya and then in Neapolis Scythica, apart from the Scythian elements, sedentary Tauri took part, as well as probably the Greeks and the Hellenized population of the chorai of the Greek cities in north-western Crimea. A key role in changing the character of Scythian culture was apparently played by a change in its economic-cultural type and the transition from nomadic pastoralism to settled agriculture. This article proposes a new interpretation of the inscription on the mausoleum of Argotas, discovered in Neapolis Scythica in 1999. Argotas was probably not a Scythian, but a Greek, despite his Scythian name. This Bosporan aristocrat with Scythian family ties married the widowed Bosporan queen Kamasarya in the second quarter of the 2nd century BC and is mentioned as her husband in the inscription CIRB 75. He played an important role in governing the Bosporan Kingdom and in protecting it against attacks from the East. Then, most likely after the death of Kamasarya, he moved to the neighbouring kingdom of the Scythians, where he became one of the leading generals, the right-hand man of the king and the tutor to his children. After his death in ca. 130-125 BC, he received from King Skiluros unprecedented honours – a heroon in front of the facade of the royal palace was erected for him and, moreover, this was the only truly Greek building in Neapolis Scythica: it was built in accordance with the rules of the architectural order and decorated with Greek statues and reliefs, as well as a metric epitaph with numerous Homeric forms and expressions.


1967 ◽  
Vol 2 (4) ◽  
pp. 509-524 ◽  
Author(s):  
B. J. O. Dudley

In the debate on the Native Authority (Amendment) Law of 1955, the late Premier of the North, Sir Ahmadu Bello, Sardauna of Sokoto, replying to the demand that ‘it is high time in the development of local government systems in this Region that obsolete and undemocratic ways of appointing Emirs’ Councils should close’, commented that ‘the right traditions that we have gone away from are the cutting off of the hands of thieves, and that has caused a lot of thieving in this country. Why should we not be cutting (off) the hands of thieves in order to reduce thieving? That is logical and it is lawful in our tradition and custom here.’ This could be read as a defence against social change, a recrudescence of ‘barbarism’ after the inroads of pax Britannica, and a plea for the retention of the status quo and the entrenched privilege of the political elite.


2011 ◽  
pp. 83-91
Author(s):  
Shiba Prasad Rijal

This paper aims at analyzing livelihoods of people of rural mountain areas highlighting the case of Yari village located in the north-western part of Humla district in Mid-western development region, Nepal. The study has been based on primary data collected through group discussions and key informant’s interview during May 2007. As in other mountainous areas of Nepal, people of Yari village perform a number of different activities for their livelihoods. Agriculture, forest product collection, homemade production activities, hotel/catering and wage laboring are the main livelihood options and survival strategies adapted by local people. However, people’s livelihood in this area is hard and insecure due to various adversities. The shortage of facilities and services, adverse climate, food deficiency, remoteness, lack of awareness, poor access to market and water stress are the main adversities faced by local people.The Geographical Journal of Nepal, Vol. 8-9, 2010-2011: 83-91


1957 ◽  
Vol 25 ◽  
pp. 67-203 ◽  
Author(s):  
M. W. Frederiksen ◽  
J. B. Ward Perkins

The modern Via Cassia, now as in antiquity the great arterial road up through the heart of south-eastern Etruria, after crossing the Fosso dell'Olgiata less than a kilometre to the west of the north-western gate of Veii, climbs steadily for about 7 km. to cross the Monti Sabatini, the line of extinct volcanic craters that runs eastwards from Lake Bracciano, forming a natural northern boundary to the Roman Campagna. After cutting through the southern crest of the crater of Baccano, with its magnificent views southwards and eastwards over Rome towards Tivoli, Palestrina and the Alban Hills, the road drops into the crater, skirts round the east side of the former lake, and climbs again to the far rim, before dropping once more into the head of the Treia basin, on its way to Monterosi and Sutri.From this vantage-point a whole new landscape is spread out before one (pl. XLVII). To the west and north-west, the tangle of volcanic hills that forms the northern limit of the Monti Sabatini, rising at its highest point to the conical peak of Monte Rocca Romana (612 m.); beyond and to the right of those, past Monterosi and filling the whole of the north-western horizon, some 10–15 km. distant, the spreading bulk of Monte Cimino (1053 m.), with its characteristically volcanic, twin-peaked profile; to the north and north-east, the gently rolling woods and fields of the Faliscan plain, deceptively smooth, stretching away to the distant Tiber.


1992 ◽  
Vol 32 ◽  
pp. 211-227
Author(s):  
Rowan Williams

To be told, ‘know thyself’ is to be told that I don't know myself yet: it carries the assumption that I am in some sense distracted from what or who I actually am, that I am in error or at least ignorance about myself. It thus further suggests that my habitual stresses, confusions and frustrations are substantially the result of failure or inability to see what is most profoundly true of me: the complex character of my injuries or traumas, the distinctive potential given me by my history and temperament. I conceal my true feelings from my knowing self; I am content to accept the ways in which other people define me, and so fail to ‘take my own authority’ and decide for myself who or what I shall be. The therapy-orientated culture of the North Atlantic world in the past couple of decades has increasingly taken this picture as foundational, looking to ‘self-discovery’ or ‘self-realization’ as the precondition of moral and mental welfare. And the sense of individual alienation from a true and authoritative selfhood mirrors the political struggle for the right of hitherto disadvantaged groups, especially non-white and non-male, to establish their own self-definition. The rhetoric of discovering a true but buried identity spreads over both private and political spheres. The slogan of the earliest generation of articulate feminists, ‘The personal is the political’, expresses the recognition of how this connection might be made.


Linguaculture ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 45-62
Author(s):  
Daniela Doboș

If the history of the English language is the story of its written texts, the same holds true for the history of the Romanian language, and in both cases the first grammars played a major part in the shaping up of the respective vernaculars. The paper proposes a comparative approach to the beginnings of codified grammars in English and Romanian, with a focus on those that are deemed to be the first major works– Robert Lowth’s A Short Introduction to English Grammar (1762) and Samuil Micu and Gheorghe Şincai’s Elementa linguae daco-romanae sive valachicae (1780). This approach considers topics such as why grammars might have been desirable in the eighteenth century (the political factor), and the functions of ‘grammars’, which are relevant in both cases; what language was actually codified, as well as the role of Latin in this enterprise, since it is worth noting that while English and Romanian belong in different language families, Latin was a formative element in both, ever since the territories of the two respective countries marked the North-Western and South-Eastern borders of the Roman Empire.


MAKSIGAMA ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 138-155
Author(s):  
Rumadi .

The impact of Globalization has had the effect of increasing technological developments in Indonesia, increasing information circulating among the people. It cannot be denied that the information circulating is true or false. Hoax information is information created with the aim of spreading hatred tests. Commonly practiced by spreading slander and making news that is inversely proportional to the reality of people, products, organizations or companies that are targeted, even the political constellation of the homeland was not spared from its effects. The method used in this study is a normative juridical method. In addition, the data source used is the primary data source obtained from cases of hoax news dissemination that occurred in Indonesia, and secondary data obtained from the literature of books, journals, articles, and other literature that are used as references and complementary sources of research. The results showed Hoax according to the law is something that harms others in cyberspace and in the real world. Article 28 Paragraph 2 of Law No. 19 Year 2016 is anyone who intentionally and without the right to spread false news addressed to individuals, races, tribes, and between groups, to incite hatred and hostility will be subject to imprisonment no later than 6 (six) years and / or a maximum fine of one billion rupiah".Keywords: Hoax deployment, ITE Law


1853 ◽  
Vol 20 (1) ◽  
pp. 1-38
Author(s):  
James D. Forbes

The limited district of country which I am about to describe, is one of those which may rank amongst the least frequented in the civilized part of Europe, yet which might justly claim for France the character of romantic beauty which travellers on her beaten highways commonly, and not without reason, deny to her.The modern department of the Ardêche, corresponding in part to the ancient province of the Vivarais, includes country of very dissimilar features, the southern and eastern part, forming the right bank of the Rhone near Viviers, being comparatively flat; whilst the north-western boundary is the irregular chain of the Cevennes, including the localities more immediately to be described. This chain is not so remarkable for its absolute height, although that be considerable, rising at the Mont Mezenc, in the neighbouring department of the Haute Loire, to an elevation of 5750 English feet above the sea, as from forming the separation of a remarkably elevated tract stretching to the north and west, and which suddenly subsides, at the point of which we now speak, into the wide champaign country of the Lower Rhone, possessing a very different aspect, soil, climate, and population.


OALib ◽  
2018 ◽  
Vol 05 (10) ◽  
pp. 1-10
Author(s):  
Gasan Gasanov ◽  
Tatiana Asvarova ◽  
Kamil Hajiyev ◽  
Rashid Bashirov ◽  
Aishat Abdulayeva ◽  
...  

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