Effect of Level of Education, Work Experience, and Auditor Professionalism on Audit Quality
Public accountants are expected to have an obligation to carry out their professional services properly. The trust of the business community and investors is a reality in the existence and commitment of auditors to work professionally and transparently to provide information on company performance honestly and without pressure. The attitude of professionalism of an auditor will affect the quality of the audit. Capability in this case is identified with knowledge, experience, technical ability, technological ability, adaptability, and professionalism includes other factors such as transparency and responsibility in fulfilling the trust that the public has placed in it. The research method by presenting a linear regression model by measuring audit quality to auditors in private sector companies with t test and F test statistic by SPSS application. Hypothesis testing was carried out using descriptive statistical tests to explain the overall picture of the sample. the result that the level of education influence on audit quality, work experience positive significant influence on audit quality and attitude of auditor significant influence on audit quality.
Sustainable E-Hailing Mobility Services in Nigerian Cities: Issues and Policy Direction
The emergence of e-hailing services has started to play an important role in the mobility of goods and people in most Nigerian cities. The e-hailing platform connects individual drivers to potential users. Taking advantage of the country’s underdeveloped urban public transport system, high population, and rapid urbanization, the e-hailing mobility services have now grown exponentially from two (2) operators in 2014 to twenty-six (26) operators by 2022 across Nigeria’s major cities. However, where the regulatory framework is yet to be determined in many cities across Nigeria, the e-hailing services are now faced with significant operational challenges, which threaten their sustainability. The study adopted a desk research method and examined the mode of operation and issues of e-Hailing mobility services in Nigerian cities. It suggested strategies to enhance sustainable e-hailing services in Nigeria's cities.
Architectural Evaluation of Multipurpose Storage Facility in Bauchi-Nigeria
An investigation conducted to determine the nature of storage facilities among major markets/shopping centres in four locations; Central market & Naheem Heights in Bauchi, Dawanau International grain market and Singer market in Kano. Three main activities in storage and warehousing were consider in the research work and these are; method of operation, handling and security of goods and the storage techniques involved. The major problem encountered within and around these business areas evaluated. Interviews conducted with all the managers/chairpersons of these business centres, the information gathered, and the other observation made are use in analytical comparisons of activities in these markets. Naheem Heights operates 100% wholesale and deal mainly with household consumables only without any avenue for retail sales. In contrast with central, singer and Dawanau markets, which have both wholesale and retail section, dealing in bags, kilos and unit sales. The mode of operations in all the studied area is the same, order picking, other received, and payment at the counter. Handling and picking of goods are manually as there is no provision for mechanical handling equipment. The security is control by the shop owner through various union by employing the services of vigilante group for the protection of their property. The use of modern security surveillance equipment is completely out of the contest, which very important for many reasons. The major problem encountered in most business transactions in these centres is the lack of basic auxiliary facilities such as management, fire safety and security and mechanical handling equipment. It is necessary, that businesses involve in storage activities are engaged in an uncomfortable facilities, in haphazard and not ideal manner and situation. This made it possible for the government and other private developers to invest heavily in the design and construction of a storage and warehouse facilities.
A Deep Learning Based Multiple Chronic Disease Detection Model
The rapid advancement of technology in the health sector has paved the way for automating health related processes. Diagnosing of diseases is one of the most important and sensitive tasks performed by health practitioners that if not done efficiently, can lead to dire consequences for the patients. This study developed and implemented a model for diagnosing four life threatening diseases; pneumonia, malaria, breast cancer and skin cancer using Deep learning. The datasets used for this study was acquired from Kaggle and features were selected using the hybrid technique. A Convolutional Neural Network (CNN) model was deployed by using 80% of the data for training while the remaining 20% served for validation of the model. Based on the model, a web based application diagnostic tool was deployed to enable patients gain easy access to efficient diagnosis. The model was assessed by using performance metrics such as precision, recall and F-measure. The overall accuracy of the model when tested on the four diseases dataset was 86.33%, 96.0%, 95.38% and 88.45% for pneumonia, malaria, breast cancer and skin cancer detection respectively.
Synthesis and Therapeutic Performance of Mesoporous Silica Nanocarrier for Antimalarial Drug Delivery System
Malaria is endemic and a life-threatening disease been caused by the bite of a female anopheles mosquito which destroys the red blood cells. Nano carrier drug delivery system is of great interest in malaria research for improving the quality of health care delivery. This research work focused on development of inorganic silica nanoparticles as efficient delivery system for antimalarial drugs of Arthemeter (ATM) and Lumefantrine (LFT). The mesoporous silica nanoparticles (MSNPs) both amino modified mobile crystalline matter (aMCM-41) and mobile crystalline matter (MCM-41) were synthesized by co-condensation and sol-gel methods respectively. ATM and LFT antimalarial drugs were loaded in both MCM-41 and aMCM-41 with chloroform as the solvent under varying effects of time (1hr, 3hrs and 6hrs), pH (Neutral and Acidic) and temperature (25oC and 40oC) respectively. The synthesized nano carrier (MCM-41 and aMCM-41) and nanodrugs fit well for their expected properties as depicted from Fourier-Transform infrared spectroscopy (FT-IR), Nitrogen Physiosorption Isotherm, UV-Visible Spectroscopy, in vitro kinetic study and in vivo measurement using P. berghei NK65. The drug loading capacities (DLC) and Entrapment Efficiency (EE) of the nano carriers were determined using UV-Visible spectrophotometry. The FT-IR depicts major functional groups of the silanol group (Si-OH) and silaxone (Si-O) which absorbed at 3450 cm-1 and 964 cm-1 respectively for MCM-41, while after amino functionalization the silanol group was obstructed. The nanodrugs show only the functional groups of MSNPs due to the drugs encapsulation. The synthesized MSNPs (MCM-41 and aMCM-41) have average pore diameter of 5.1617 nm and 2.9778 nm respectively as expected for the mesoporous materials which decreases due to adsorption of ATM encapsulated in MCM-41 and ATM encapsulated in aMCM-41 to 4.395 nm and 2.5551 nm accordingly. ATM encapsulates in MCM-41 and aMCM-41: MCM-41? ATM and aMCM-41? ATM have the highest DLC of 79% and 81% and EE of 65% and 67% respectively when compared with LFT with DLC of 77% and 75% and EE of 50% and 54% respectively attributed to the size effect. The in-vitro kinetic studies of the drugs and their nanodrugs showed that MSNPs loaded ATM has the highest percentage of drugs released compared with LFT. The in-vivo measurement of the combination of ATM and LFT loaded MCM-41 and aMCM-41 shows better bio performance for plasmodia clearance in infected mice on the third day compared to other nanodrugs and the parent drugs.Therefore; this shows the satisfactory of the synthesized nano carrier for the delivery of the antimalarial drugs.
Overview of Nanotechnology: Applications and Challenges
Nanotechnology is the manipulation of matter on a near-atomic scale to produce new structures, materials and devices. The technology promises scientific advancement in many sectors such as medicine, consumer products, energy, materials and manufacturing. Nanotechnology refers to engineered structures, devices, and systems. Researching, developing, and utilizing these properties is at the heart of new technology. This paper presents the overview of this modern technology, evaluates the potentials and anticipated Risks associated with its application.