scholarly journals THE IMPERATIVE OF ACCOUNTING ETHICS IN THE ADOPTION OF FRAUD PREVENTIVE MEASURES IN NIGERIA

2021 ◽  
pp. 1-19
Author(s):  
Solomon Ngu
Keyword(s):  
Preventive Measures ◽  
Primary Data ◽  
Accounting Ethics ◽  
Questionnaire Data ◽  
Undue Influence ◽  
Statistical Tools ◽  
Compliance Level ◽  
Strict Enforcement ◽  
Nonparametric Correlation ◽  
Structured Questionnaire

This study examined the imperative of accounting ethics in adopting fraud preventive measures in Nigeria. To achieve this objective, the survey research design was adopted while primary data was sourced through structured questionnaire. Data collected were analyzed using Descriptive statistical tools (tables, frequency distribution and percentages) and Spearman’s Nonparametric Correlation. It was discovered that the effectiveness of other fraud preventive measures depends to a large extent on the level of ethical compliance by accountants. Findings also revealed that compliance with ethical codes is an effective way to prevent fraud. Hence, strict enforcement by relevant professional bodies will increase the compliance level, thereby reducing the incidences of fraud in Nigeria. It was concluded that accounting ethics plays significant role in the adoption of fraud preventive measures in Nigeria. Therefore, it is recommended that organizations should adopt measures that will encourage accountants to discharge their responsibilities in accordance with the requirements of the ethical code without undue influence or pressure from management. Furthermore, accounting bodies should put in place strict monitoring and disciplinary measures that will ensure compliance with ethical principles. This will restore the confidence and reputation of the accounting profession as trustees and watchdogs of the society.

Professional Stress among Junior Commissioned Officers and Non Commissioned Officers of Indian Military Intelligence – A Case Study

GIS Business ◽  
2019 ◽  
Vol 14 (6) ◽  
pp. 133-145
Author(s):  
Dr. S. S. Nirmala ◽  
Dr. N. Kogila ◽  
T. Porkodi
Keyword(s):  
Factor Analysis ◽  
Correlation Matrix ◽  
Null Hypothesis ◽  
Primary Data ◽  
Questionnaire Data ◽  
Military Intelligence ◽  
Sphericity Test ◽  
Professional Stress ◽  
Structured Questionnaire

The present study is focusing on the professional stress on organisation among the Junior Commissioned Officers (JCOs) and Non-Commissioned Officers (NCOs) of Indian Military Intelligence. 384 samples of Military Intelligence personnel will be taken for this study. Sources of data is Primary data include a structured questionnaire. Data was collected through structured questionnaire and measure through Likert’s scale, using KMO measure of sampling adequacy, Cronbach’s alpha for checking internal consistency, Bartlett sphericity test for testing the null hypothesis and various factor analysis including Eigenvalues, Extract square Sum loading, variance percent and Accumulation percent values relative comparison and Correlation matrix will be used as tools to arrive at desired results and statistical interpretations. The hypotheses put for test and the resultant values at 0.01 and 0.05 (for different factors) clearly indicated that there is an existence of association between different level of cadres and professional stress among personnel of Indian Military Intelligence. The authority who can formulate the rules and regulations and binding them on the lower cadres and professions to accept and adopt.

scholarly journals Analysis of profitability of shrimp value chain in Delta State, Nigeria

2019 ◽  
Vol 36 (2) ◽  
pp. 125-133 ◽  
Author(s):  
Felix Odemero Achoja
Keyword(s):  
Value Chain ◽  
Significant Relationship ◽  
Bargaining Power ◽  
Negative Relationship ◽  
Value Added ◽  
Primary Data ◽  
Statistical Tools ◽  
Test Of Hypothesis ◽  
The Mean ◽  
Structured Questionnaire

This study investigated the profitability of shrimp value chain. Primary data were obtained using well structured questionnaire from randomly selected 240 shrimp operators (harvesters, processors and marketers). Descriptive and inferential statistical tools were used to analyze collected data. The result revealed that the mean profit realized was N70,092 N36,255 and N26,097.30 by harvesters, processors and marketers respectively. Value added at was N500 and N1000 per basket by processors and marketers respectively. Test of hypothesis indicates that quantity sold (0.218), price (0.033), bargaining power (0.002) and union dues (0.099), showed positive and significant relationship with shrimp value chain profitability. While market levy and store rent showed negative relationship with profitability in shrimp value chain. It was recommended that there should be moderate store rent. Marketers should increase their bargaining power at the point of procurement and union dues should be reduced so that shrimp value chain profitability can be enhanced.

scholarly journals Occupational Satisfaction of E-Rickshaw Drivers with Reference to Itahari-Nepal

2019 ◽  
Vol 9 (1) ◽  
pp. 20-38
Author(s):  
Arjun Rai
Keyword(s):  
Data Analysis ◽  
Urban Areas ◽  
Primary Data ◽  
Family Needs ◽  
Statistical Tools ◽  
Occupational Satisfaction ◽  
The Road ◽  
Rural And Urban Areas ◽  
Rural And Urban ◽  
Structured Questionnaire

Seeing many electric rickshaws plying on plain rural and urban areas has become a common sight these days. Empirically, it can also be seen that many overseas returnees are taking up the occupation as an e-rickshaw driver as a means of financing their family needs. In the backdrop of this context, this research paper attempts to explore the challenge & opportunities associated with their occupation, their intention to switch from their current occupation, satisfaction of e-rickshaw drivers of Itahari, Nepal. This study used a structured questionnaire to collect primary data from 95 electric rickshaw drivers of Itahari. For data analysis, the researcher used Statistical Package for Social Science- 20. Descriptive and inferential statistical tools were used in the study. The findings of the study shows that, on average the e-rickshaw drivers are satisfied with their current occupation, majority of them do not have intention to switch occupation. The commonest problems faced by them are “the condition of the road” and “traffic problem”.

scholarly journals SENSITIVITY ANALYSIS AND FUTURE FARM SIZE PROJECTION OF BIO-FORTIFIED CASSAVA PRODUCTION IN OYO STATE, NIGERIA

2020 ◽  
Vol 5 (2) ◽  
pp. 61-66
Author(s):  
Kolapo Adetomiwa ◽  
Ojo Christianah Funmilayo ◽  
Lawal Adebayo Morenikeji ◽  
Abayomi Tajudeen Sarumi ◽  
Muhammed Opeyemi Abdulmumin
Keyword(s):  
Return On Investment ◽  
Sampling Technique ◽  
Farm Size ◽  
Primary Data ◽  
Farm Income ◽  
Questionnaire Data ◽  
Cassava Production ◽  
Multistage Sampling ◽  
Structured Questionnaire ◽  
Cassava Varieties

The study examined the costs and returns to bio-fortified cassava production and forecast the future farm size of bio-fortified cassava production in Oyo State, Nigeria. A multistage sampling technique was used to select our respondents. Primary data were used for the study which were collected through a well-structured questionnaire. Data collected were analyzed using descriptive, Markov chain, and budgetary analysis. The result of the study showed that TMS 01/0593, TMS 01/0539 and TMS 01/0220 were the mostly grown varies of bio-fortified cassava varieties in Oyo State, Nigeria. The result of the budgetary analysis showed that the average net return (net farm income) from the production of bio-fortified cassava was ₦196710.95 with RORI of 224.95%. The result revealed that at 35% increase in cost of production, the rate of return on investment dropped to 140.70% in which the investment will not be viable. The bio-fortified cassava farmers have a great potential to boost production through increases in farm sizes of the bio-fortified cassava famers until the year 2026 when equilibrium would be attained at about 2.85ha. In order to adequately achieve these goals, more improved varieties of bio-fortified cassava should be provided. Consequently, infrastructures should be put in place to help boost farmers moral in their cause of production.

Consumers Satisfaction And Preference Towards Refrigerator – A Study

Think India ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 2660-2664
Author(s):  
T. SANGEETHA ◽  
M. KALYANASUNDARAM
Keyword(s):  
Correlation Analysis ◽  
Consumer Preference ◽  
Questionnaire Data ◽  
Statistical Tools ◽  
F Test ◽  
Convenience Sampling ◽  
The Relationship ◽  
One Way Anova ◽  
Structured Questionnaire

This study deals with Consumers Satisfaction and Preference towards Refrigerator. This study throws light on the differences in Satisfaction and Preference level among consumers, based on their Occupation and Income. Also the study highlights on the relationship between Satisfaction and Preference of consumers towards Refrigerator. Using a structured questionnaire data were collected from 100 respondents belonging to Tiruchirappalli city through convenience sampling. To analyze the relationship between the selected variables statistical tools like one-way ANOVA ‘f’ test and Correlation analysis were performed on the data using SPSS 22. Based on the analysis it was found that there exist a correlation between consumer Preference and Satisfaction towards Refrigerator.

scholarly journals Level of Savings among Maize Farmers in Doma Local Government Area of Nasarawa State, Nigeria

2021 ◽  
Vol 25 (1) ◽  
pp. 38-47
Author(s):  
Haruna S. Umar ◽  
Emmanuel Peter
Keyword(s):  
Local Government ◽  
Commercial Banks ◽  
Sampling Procedure ◽  
Local Government Area ◽  
Primary Data ◽  
Questionnaire Data ◽  
Savings Accounts ◽  
Multistage Sampling ◽  
Cooperative Association ◽  
Structured Questionnaire

The study examined level of savings among maize farmers in Doma Local Government Area of Nasarawa State, Nigeria. Multistage sampling procedure was used to select 80 respondents in the study area. Primary data were collected using well-structured  questionnaire. Data were analyzed using descriptive statistics and Multiple Linear Regression. The results show that half of the  respondents (50.0%) were within the age bracket of 21 - 40 years with a mean age of 42 years. Majority (83.8%) of the respondents were married. About 26.2% of the respondents had between 11 and 15 years of farming experience. More than half (56.2%) of the respondents belong to one cooperative association or another. Most of the respondents (81.2%) had access to extension contact with 46.3% of the respondents operating savings accounts with commercial banks. Household size (0.819**), farming experience (-0.589**), membership of association (-5.635**) and revenue from maize farming (0.00028**) were significant at 5% and constitute major determinants of savings in the study area. It is recommended that efforts should be made to increase earnings from maize farming through improved productivity by appropriate extension service. Also, savings with the financial institutions by the maize farmers should be encouraged through whittling down of administrative bottlenecks and, through extension of collateral-free credit facilities to them. Keywords: Savings, maize farmers, commercial banks

scholarly journals Professional Stress among Junior Commissioned Officers and Non Commissioned Officers of Indian Military Intelligence

2019 ◽  
Vol 8 (3) ◽  
pp. 5856-5862
Keyword(s):  
Factor Analysis ◽  
Internal Consistency ◽  
Correlation Matrix ◽  
Null Hypothesis ◽  
Primary Data ◽  
Questionnaire Data ◽  
Military Intelligence ◽  
Sphericity Test ◽  
Professional Stress ◽  
Structured Questionnaire

The present study focuses on the professional stress on work places among the Junior Commissioned Officers (JCOs) and Non-Commissioned Officers (NCOs) of Military Intelligence of Indian Army. 384 samples of Military Intelligence personnel will be taken for this study. Sources of data is Primary data include a structured questionnaire. Data was collected through structured questionnaire and measure through Likert’s scale, using KaiserMeyer-Olkin measure of sampling adequacy, Cronbach’s alpha for checking internal consistency, Bartlett sphericity test for testing the null hypothesis and various factor analysis including Eigenvalues, Extract square Sum loading, variance percent and Accumulation percent values relative comparison and Correlation matrix will be used as tools to arrive at desired results and statistical interpretations. The hypotheses put for test and the resultant values at 0.01 and 0.05 (for different factors) clearly indicated that there is an existence of association between different level of cadres and professional stress among personnel of Indian Military Intelligence. The authority who can formulate the rules and regulations and binding them on the lower cadres and professions to accept and adopt.

Awareness of the preventive measures against Covid -19 spread among small shop owners

2020 ◽  
Vol 11 (SPL1) ◽  
pp. 1144-1150
Author(s):  
Muralidharan V A ◽  
Gheena S
Keyword(s):  
Infectious Disease ◽  
Data Analysis ◽  
Preventive Measures ◽  
Cross Sectional Study ◽  
Sectional Study ◽  
Positive Perception ◽  
Cross Sectional ◽  
Web Based ◽  
Small Shop ◽  
Structured Questionnaire

Covid -19 is an infectious disease caused by the newly discovered strain of coronavirus. As there is no vaccine discovered, the only way to prevent the spread is through following the practice of social isolation. But prolonged isolation may also lead to psychological stress and problems. The objective of the survey was to assess the knowledge and awareness of preventive measures against Covid 19 amongst small shop owners. A web-based cross-sectional study was conducted amongst the small shop owners.  A structured questionnaire comprising 15-17 questions had been put forth to assess the Covid 19 related knowledge and perception. The shopkeepers were contacted telephonically and responses recorded. The data analysis was performed using IBM SPSS statistics. Although the majority of the population had a positive perception about the preventive measures against the Covid spread, 36% of the shopkeepers were not aware of the preventive measures against the Covid spread. This study found optimal knowledge and perception of the preventive measures against Covid spread among the shopkeepers but misinformation and misunderstanding still prevailing. The shopkeepers are crucial in the prevention of the spread of Covid 19 and educating them might aid us in the fight against Covid- 19. 

Application Of Technology Acceptance Model Of Unified Payment Interface Services Adoption In Mysuru City: An Exploratory Study

2019 ◽  
Vol 118 (6) ◽  
pp. 25-35
Author(s):  
Vinay S
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Structural Equation ◽  
Banking Sector ◽  
Primary Data ◽  
Equation Modeling ◽  
Security Issues ◽  
Acceptance Model ◽  
Structured Questionnaire

Continuous development of technological innovations especially in the banking sector have stirred competition which has changed the way businesses operate resulting in the introduction of Unified Interface Payment (UPI) services. This study was conducted in order to analyse the adoption of UPI services through Technology Acceptance Model (TAM) in Mysuru. Objectives of study were framed to determine the demographic factors that influence the practices of UPI by the customers, to examine the role of banks in integrating UPI services and products and to assess the various security issues affecting the usage of UPI services by Mysuru customers. Based on these objectives a structured questionnaire was prepared and primary data was collected from 165 respondents. Data was analysed making use of SPSS and other models namely Structural Equation Modeling with Analysis of Moment Structures (AMOS) Software. Finally the researchers identifies that there is a need for convergence of customer’s preference for safe and easy banking transactions. This study revealed that the customer’s model have to be well integrated for progress in UPI operations.

Comparsion Of Efficency Of Cucumber Production In Poly-House

2019 ◽  
Vol 8 (9) ◽  
pp. 22-30
Author(s):  
SONIA HOODA
Keyword(s):  
Open Field ◽  
Resource Use ◽  
Secondary Data ◽  
Sampling Technique ◽  
Farming System ◽  
Primary Data ◽  
Statistical Tools ◽  
Average Percentage ◽  
Net Returns ◽  
Douglas Production Function

The study has made an attempt on resource use and economic efficiency of cucumber production under poly-house farming and open field farming. Primary data collected by using purposive sampling technique from selected districts. Sample of 50 farmers (25 Poly-house farmers and 25 Open field farmers) was taken from each district on the basis of availability. Secondary data was collected from Horticulture Department. For data analysis statistical tools average, percentage and Linear Cobb-Douglas Production Function was used. The study found that the yield of cucumber was more under poly-house farming as compare to open field farming system. The reason behind this was long harvesting period and more number of fruits per plant under poly-house farming conditions. The data specifies higher net returns per acre of cucumber under poly-house farming over open field farming, which implicit poly-house farming not only highly profitable but also economically viable as compared to open field farming in study area.

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