A STATISTICAL ANALYSIS OF QUALITY CONTROL PROCESS ON PAPER PRODUCTION: A Case Study of Bel Papyrus Limited, Ogba, Lagos State

This research is an analysis of quality control process on paper production on the soft roll production process of Bel Papyrus Ltd located in Ogba, Lagos State, Nigeria. The research was done with the aim of determining the conformity of the industry’s product to quality standard, identifying and eliminating the possible causes of variation in their production process, with reference to Percentage Elongation. The researchers used primary data in form of periodic laboratory test result done on soft rolls.Data presentations were made using simple statistical tools like Mean, Ranges, Standard Deviations, and Tables reflecting the primary data obtained at equal interval of production. The researchers made use of variable control charts for the purpose of analysis. The

ALBINISM AND USABILITY OF SOFTWARE FOR COMPUTER-BASED TESTING IN KOGI STATE UNIVERSITY: IS THERE NEED FOR ASSISTIVE TECHNOLOGY?

This research paper is an evaluation of usability of software for computer-based testing in Kogi State University by students and candidates with albinism. A qualitative research design was employed for the study because the intent was to elicit information from the respondents. The responses show that the interaction of the user (students with albinism) with computer through specific interfaces during the course of computer-based testing was reasonably satisfactory. However, the software used does not give warning sounds (auditory displays) to indicate that something needs attention during CBT. From the response of 88.7% of the respondents, it is obvious that the software effectively monitors time during CBT examination. Disappointingly, there was no time extension placed on the software/program for student with albinism to complete the test as reported by 91.9% of respondents. All the respondents were of the opinion that assistive technologies should be adopted during CBT examination for people with low vision in KSU. Therefore, this paper recommends that the software designers for CBT in KSU should take into consideration more graphics interfaces, auditory displays, time extension for students with low vision and various assistive technologies that students might use. The University management should make effort at providing assistive technologies to compensate for low vision students. This will help advance quality and equity in education by providing fair and valid assessment for all students and candidates including those with albinism.

DOES WORKING CAPITAL HAS AN IMPACT ON PROFITABILITY OF INDIAN STEEL INDUSTRY

Working capital has a major role in day to day business activities. It is simply defined as the excess amount of current assets over current liabilities. Working capital also means the fund which is needed for the operations which are taken place in a firm every day. So working capital is considered as a fund which revolves all the time. This revolving fund consists of continues conversion of cash and raw materials in to inventory, then inventory to sales or debtors and this debtors into cash or investment. The existing Working capital in the company is also commonly known as Net Working Capital or net current assets, is the excess if current assets over currentliabilities. But this is on a particular day i.e., 31st March’s position. While it is important to know whether the company really has correct level of WC which is required to them? For this purpose there is a need to find out the required working capital and its relation with the profitability. Thus, the research work has included measuring the impact of WC on profitability. Further there must be discussions with the accounting experts of the selected 10 steel companies to know what they feel about their desired level and actual level of working capital.

A NEW ERA FOR MANAGEMENT ACCOUNTANTS IN NIGERIA: A GUIDE TO ACHIEVEMENT OF ENHANCED ORGANIZATIONAL PERFORMANCE AND SUCCESS

Management accountants, in the conventional and contemporary age, have contributed to the development of organisations with regards organisational performance and success which has proven to be latent in Nigeria. The differences in development of organisational performance are dependent of the factors which have influenced both facets of roles of management accountants in Nigeria. This study compares the conventional and contemporary roles of management accountants and their contribution towards enhanced organisational performance and success in Nigeria. Secondary sources were analysed and information was gathered in the bid to produce literature on the issue of concern. The study shows that even with its current situation, management accountants, to varying extents, contribute to organisational performance and success. The study serves as a steer to academicians, potential employees, practicing management accountants and students in ensuring that these roles move with changes in the business environment for the sake of organisational performance and success.

THE CO - INTEGRATION ANALYSIS OF EFFECT OF VALUE ADDED TAX AND EXCISE DUTIES ON ECONOMIC GROWTH IN NIGERIA

This study examined the co-integration analysis of effect of value added tax and excise duties on economic growth in Nigeria. It also looked at the direction of causality among value added tax excise duty, interest rate, exchange rate and economic growth employing the method of Johansen co-integration and the Granger causality tests using data spanning the period 1994- 2014. Results showed that VAT has positive significant impact on GDP in the short run but has negative impact on GDP in the long run with (  = 1.296417; t=7.41; P>|t|= 0.000) and ( =- 13.38159; z=-3.60 , P>|z|= 0.000) respectively. Also, VAT does not granger cause GDP. Excise duty impacted GDP negatively in the short run but positively in the long run with (=-1.111069; t=-5.16, , P>|t|= 0.000) and ( =37.54469; z = 4.07; P>|z|= 0.000) respectively. It is recommended that, once the value added tax impacted economic growth positively in the shortrun but negative in the long run, government should increase the rate of value added tax in Nigeria, this will in turn boosting the revenue generation in Nigeria. Also, government should increase excise duty on tobacco and alcoholic so as to have positive significant impact on economic growth in the short run.

Impact of Ogbomoso Journal of Theology on Developmental Works in Africa and Beyond

This paper was designed to discuss the contribution of Ogbomoso Journal of Theology (OJOT) to educational developmental work and civilisation of Africans. The paper is a desk research and a review of the OJOT activities in the African continent with concentration onhow missionary education contributed to human development on the continent. The study reveals that OJOT has made significant impact to developmental works through theological education and scholarly contribution in Africa and beyond, especially in the areas of poverty alleviation, holistic healing and health awareness, and prevention or reduction of societal ills through ministrations.

THE IMPACT OF INSTITUTIONAL LANDUSES ON RENTAL VALUE OF RESIDENTIAL PROPERTIES IN AGBANI, ENUGU, NIGERIA

Agbani, Enugu Nigeria was a rural community until three very important institutions were moved by the governor to that location. This study therefore investigates the impact of Institutional Landuses on rental values of residential properties in Agbani. The study tried to determine the trends in rental values of residential accommodations in Agbani before and after the institutions came. It also compared the rent in Agbani with that of surrounding communities of Amuri, Amodu, Ugbawka and Akpugo. The study adopted the survey research methodology and covered tenement rooms, self contained rooms, one bedroom flats, two bedrooms flats and threebedroom flats. Rental survey was carried out between 1999 and 2014. A one way ANOVA was used to test the hypothesis. It was discovered that there was a statistically significant difference between rental values before and after the institutions came. Also the survey shows a significant difference between rental values of residential accommodations in Agbani and that of surroundingcommunities. The study therefore recommended among other things that institutional landuses should be used as a fulcrum that drives development in under-developed and developing countries of the world.

Performance of employees and students with or without learning difficulties in Greece using M.I.S., by increasing the productivity and the profit in public and private administration.

In this paper, we examine the performance of employees in the public and private sector in Greece. The employees are divided into two groups (Group A’ & B’), that means individuals with and without learning difficulties. Also, we examine the performance of students at Technological Education Institute of Piraeus and University of Athens. This research aims to explore the use of Information Management Systems in order to improve the performance of adults with and without learning difficulties, eliminating the unemployment due to economical crisis. We examine the ease of this MIS by the employees and students, the time and the number of records were made in this ERP (Accontancy System-Navision) by this crowd and finally the performance by the groups of this research. The results were supported the hypothesis that the use of MIS improves the performance of the adults with and withoutlearning difficulties in business environment.

The Application of Balanced Scorecard Approach as the Yardstick of Bank Performance Assessment

The objective of research is to understand and to examine how good is the performance of BPR Dinar Pusaka at Sidoarjo based on the use of balanced scorecard approach, especially concerning with the measurement of performance with financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Method used in this research is quantitative data analysis. Result of calculation and analysis is then used as the base for decision-making or also as the reference in making conclusion whether the performance of bank management is good or not if measured using balanced scorecard approach. This position is supported by Dahlan and Siamat, Tawaf and Tjukria, P, Kaplan and Norton, Yuwono, Sukarno, and Ichsan, Ratnawati, Mulia, Sutrisno Hadi, Husien Umar, Mulyadi, and Suharsimi Arikunto. Pursuant to the result of research, the conclusion is made as following: (1) Financial perspective at BPR Dinar Pusaka is described by the increase of the ratios of asset quality and efficiency and the decline of the ratios of capitalization, rentability and liquidity. (2) Customer perspective at BPR Dinar Pusaka is explained by the increase of customer retention and customer profitability rates and the satisfaction of saving customers and credit customers, but with the decline of customer acquisition. (3) Internal business process perspective at BPR Dinar Pusaka is indicated by the increase of receivable circulation rate, the improved timings for credit service process and saving service process, and the reduced level of uncollected receivable risk. (4) Learning and growth perspective at BPR Dinar Pusaka is reflected by the increase of employee training rate and employee satisfaction rate but with the decline of employee productivity rate.

Either manufacturing sector rely on capital markets on the basis of financial resources An empirical study of industries in Pakistan

The present study employed the financial resources of the manufacturing sector in Pakistan was to discover compare the performance of the manufacturing sector in Pakistan. Pakistan manufacturing sector find out effect on the performance of financial resources. Capital market firms, public financing, reallocation of internal resources, commercial financing and venture capital use various sources of finance, funds Market bonds and shares. According to (Dai, Jo, & Kassicieh, 2013; Gallagher, 2012) Relied on the release of Commercial financing, funding for these mostly companies rely on financial institutions. Few companies also use their own funds in the absence of public finances as well as companies also funding and venture capital reallocation of resources to their own use. This funding cost, magnitude of the risk associated with these resources due to their cost has a direct effect on the performance of firms that is clear. The present study used financial resources are manufacturing firms and their effect on the performance of this funding has been conducted to explore.