Suchergebnisse

This study examines forensic accounting and fraud prevention in Nigerian public sector by using some selected studies from within and outside Nigeria. The objectives of the study are to determine how does forensic accounting prevents fraud in Nigeria Public Sector and to determine whether forensic accounting prevents fraud in Nigeria Public Sector. To achieve the stated objectives of the study, data were collected from secondary source or Content Analysis. Based on the analysis, the study found that a significant positive influence exists between forensic accounting techniques and fraud prevention. The paper is of the opinion that more steps should be taken to ensure fraud prevention with the application of forensic accounting techniques. Moreover, an effective and thorough legal framework should be developed and be provided for effective enforcement of what the law say by government agencies that were saddled with such responsibility on behalf of the government.

The formicine ant genus Brachymyrmex Mayr, 1868 is recorded for the first time from the Kingdom of Saudi Arabia and from the Arabian Peninsula by the species B. cordemoyi Forel, 1895. A brief description and automontage images of the species are presented with ecological and biological notes.

Blood plays a major role in transmitting infectious diseases such as hepatitis C virus (HCV), human immunodeficiency virus (HIV), hepatitis B virus (HBV), syphilis, malaria, and many others. Thus, this study sought to evaluate the distribution of HCV, HIV, syphilis, and malaria among blood donors in Yemen. This is a cross-sectional study, conducted on blood donors at the national center in Yemen. Blood donors' specimens were serologically tested for the presence of anti-HCV and anti-HIV antibodies, as well as anti-Treponema pallidum, anti-Plasmodium falciparum, and anti-Plasmodium vivax. A total of 16,367 donors were included in this study. Based on the donor's occupation, the study showed that the relative seroprevalence of anti-HCV Ab among the donors was statistically significant, and relatively high prevalence was found among military donors (2.8%). Positive HIV antibody tests were only reported in 33 male donors (0.2%), who were mostly manual workers. A remarkably high prevalence of anti-Treponema pallidum was observed among manual workers (3.1%). There was a statistically significant difference in the distribution of anti-malaria Ab based on residency and age groups. This study revealed that the prevalence of HCV, HIV, syphilis, and malaria among donors was 2.0%, 0.2%, 2.4%, and 0.7%, respectively. Further genotyping studies are necessary to provide a complete picture of the prevalence of transfusion-transmitted infections (TTIs).

The small carpenter bee, Ceratina smaragdula Fibricius is a non-Apis pollinator of many economically important crops. The nesting biology, nesting preferences, architects, foraging, hibernation, and mating behaviour of this solitary bee were examined in this study. Fifteen nests of C. smaragdula were collected and examined for the targeted attributes. C. smaragdula highly preferred (>80%) the area of field sides in Ravenna grass (Saccharum ravennae) for making their nests, at a preferred height of 82.74 cm from the soil surface. The nesting of C. smaragdula along roadsides and houses was 30-60% and <30%, respectively. C. smaragdula hibernated during early October to February, broke hibernation in the first week of March and initiated mating immediately. The main reproductive period was from March to August and the first generation emerged from late April to early May. The peak insect population was recorded from June to August. The mean nest length, nest diameter, and nest entrance diameter were 11.15 cm, 0.79 cm and 0.53 mm, respectively. This bee preferred a single gallery, having 3-5 cells per gallery. The gallery contents are eggs, larvae, pupae and adults. The generation development period was from 4-5 weeks and 3-4 generations per year were existed. C. smaragdula started foraging early in the morning (7.27 am) and ceased in the afternoon at (4.51 pm). The average time of foraging per flower was 21.67 seconds, and the bees returned to the nest after 7.48 min of their first forage. These findings could be helpful in designing artificial nesting required for the preservation of C. smaragdula.

AbstractThis research aimed to assess the effectiveness of Metarhizium robertsii, diatomaceous earth (Protect-It), and lambda-cyhalothrin, for the long-term protection of stored wheat against three destructive grain insect pests, Rhyzopertha dominica, Tribolium castaneum, and Trogoderma granarium. Different treatments were applied, both alone and in paired combinations in laboratory and persistence trials. Single treatments exhibited significantly lower mortality rates in comparison to the paired treatments for all tested insect species. Among the single treatments, lambda-cyhalothrin (Lamb) resulted in significantly higher mortality rates in laboratory trials, followed by diatomaceous earth (DE) and M. robertsii (Mr), with insignificant differences between Mr and DE. Evidently, DE exhibited the highest persistence after 120 days of storage for all insect species and initial exposures, although variations in mortality rates among treatments were mostly insignificant. Overall, the most effective treatment in terms of mortality in laboratory, and persistence trials, and progeny production was DE + Lamb, followed by Mr + Lamb, and Mr + DE for all tested insect species. In general, the most susceptible insect species was R. dominica, followed by T. castaneum and T. granarium. This research highlights the effectiveness of M. robertsii, DE, and lambda-cyhalothrin in providing prolonged protection of stored wheat against all the examined grain insect species.