The study of the evaluation of Forensic Accountants to planning management fraud risk detection procedures aimed at investigating the relative merits of involving Forensic Accountants during the planning stage of developing an audit plan that will effectively identify Management fraud. Both primary and secondary sources of data were used for the study. Thirty five copies questionnaire were distributed to Accountants, in Kogi State, out of which 31 were filled and returned. Simple percentages mean and standard deviation were used to quantify the height of the variable. Multivariate Analysis of Variance (MANOVA) and Analysis of Variance (ANOVA) were used for the comparison of the study with Asare and Wright (2004) study. The study found out that, Forensic Accountants effectively modify the extent and nature of audit test when the risk of Management fraud is high, Forensic Accountants propose unique procedures that are not proposed by auditors when the risk of Management fraud is high, Forensic Accountants can make to the effectiveness of an audit plan when the risk of Management fraud is high, involving Forensic Accountants in the risk of Management fraud assessment process leads to better results than simply consulting them. The study recommended that Forensic Accountants should be involved in the planning stage of an audit, before and after the auditor has identified Management fraud risk factors. There is need for more training and accreditation of Forensic Accountants in Nigeria.

This study aimed at evaluating the influence of revenue generated through Value Added Tax (VAT) on wealth creation in Nigeria. In an effort to accomplish this objective, secondary data were generated from Federal Inland Revenue Service and Federal Bureau for Statistics which were analyzed with the aid of table and simple percentages while the hypotheses formulated were tested using Product Moment Correlation Coefficient and Student T-test. The findings revealed that revenue generated through VAT has a significant influence on wealth creation in Nigeria and also that revenue generated through VAT has a significant effect on total tax revenue in Nigeria. However, it has been recommended among others that Federal Inland Revenue Service should pay attention to the informal sector of the economy by creating VAT offices at the Local communities so as to generate more revenue and to fully achieve the objectives of wealth creation through VAT. Equally there should be constant review of existing laws every four months as done in the United State of America and other advanced economies to create room for flexibility in line with the changing economic circumstances.

Innovation is noted to be a necessary ingredient for the sustained success of firms. It protects both tangible and intangible assets against the erosion of the market. In Kenya, the tea industry has been hit by a downward trend in prices against the backdrop of rising production costs, the highest being labour costs. Some tea firms in Kericho have initiated mechanical tea harvesting operations, in an attempt to mitigate the rising production costs and stiff competition. This has been undertaken as an innovative measure to ensure the success of the respective tea firms. Though the initiatives seem to play in favour of the owners of the tea firms, it has been met with mixed reactions, from varied centers. First, there is incongruency between the factories processing capabilities and the availability of mechanically harvested leaf. Second, there is a feeling and resistance amongst the labourers, that machines are likely to push them out of productive employment. The major objective of this study was to establish effects of innovation on performance of tea firms in Kericho town Kenya. The study used both primary and secondary data from sampled respondents. The research was primarily a correlational where by Kericho town was representative because of the concentration of major multinational tea firms in the country. The population of the study comprised of a five major tea firms in Kericho town. A stratified random sampling technique was used. Results were analyzed using measures of central tendency like mean, mode and median to present qualitative findings. Regression analysis was used to establish the relationships between innovation dimensions and performance indications. The study revealed that innovative strategies adopted resulted into increased revenues, high productivity levels and reduced costs. . The study therefore recommends the tea mechanical harvesting operations as an important method of adopting innovation.

Purpose: The GDP growth of the Indian subcontinent was continuous and rapid in last decade. The states play an important role in this. The current study evaluates the role of Gujarat, Punjab and Himachal Pradesh in this and further it compares the growth of these states. The study also finds the reason behind the disparity in the growth of industries in these states. Methodology: The data of selected industries from 2005-06 to 2007-08 has been taken as sample for the purpose of study. The secondary data has been used for the present research. Descriptive statics is being used to check the normality and the average. The line graphs have been used to compare the growth rate of the states. Findings: The findings reveal that the Gujarat is the most leading states among all three. There are several reasons behind this growth. The government policies, High per capita income, geographical advantage played an important role in the growth of the Gujarat, whereas Himachal is also showing the signs of growth after a slow down in the fiscal year of 2006-07. In the case of Punjab the government have to rethink about the policies. Originality: The research compared the industrial growth of the three states: Gujarat, Punjab and Himachal Pradesh. The secondary data has been collected and used for the purpose of the study and study revealed the important facts behind the disparity among the growth rate of the states.

This paper is a sacred endeavor in a mini form to conglomerate all the different aspects of knowledge management derived from information system applicable to an organization by way of formulization regarding sampling and defect detection thereof through a mathematical based model in a geometrical shape in the business perspective so that it can proliferate optimal and desired return to the organization. Sincere and meticulous attempt has been made to derive and eventually ascribe an idea of Information-Knowledge Space for identification of knowledge management style in order to bridge up knowledge management with organizational performance. This paper has taken an attempt also to propound a suggestion to the effect that available knowledge recourses of an organization is required to be codified and then this can help bridging suitable relation amongst the different knowledge styles and organizational performances. After thorough studies it has been inferred that if an organization becomes able to manage its knowledge after appropriately blending the management of human as well as technological knowledge, the organization can improve its performance to a great extent. This paper has also been able to give much food for reflection to the future researchers in the matter of conceptualization of knowledge creation processes in an organization and as such this paper carries equal value to the back and front grounds of academicians and to the business organizations to reach their goal.

The paper examines the relationship between the three macroeconomic variables money, income, and prices in the Saudi Arabian economy. The methodology used is cointegration, bivariate and trivariate Vector Autoregressive (VAR) models, and Granger Causality/Block Exogeneity tests. We further supplement our results with impulse response and variance decomposition. The results for Saudi Arabia for the period 1968-2011 indicate two-way causation between income and money supply. The results also show that income Granger causes prices, and money Granger causes prices.

This paper is elaborate of which the main is to present a theoretical analysis between the structural models. There are currently three types of models to consider the risk of credit: the structural models (The KMV Moody’s model and the CreditMetrics model) also defined by the models of the value of the firm, reduced form models also defined by models with intensity (actuarial models) and the econometric models (The macro-factors models). The development of its three types of models is based on a theoretical basis developed by several researchers and many financial institutions. These models are dedicated to measurement the default probability of credit portfolio. The evaluation of their default frequencies and the size of the credit portfolio are expressed as functions of macro-economic and micro-economic conditions as well as unobservable credit risk factors, which explained by other factors. We developed three sections to explain the different characteristics of the structural models of credit portfolio management. The purpose of all its models is to express the probability of default.

The effect of alkali content (% K2O + %Na2O) on the mechanical properties of alkali activated blast furnace paste has been investigated. The paper presents the study on workability, compressive strength, split tensile strength and microstructure of alkali activated blast furnace slag paste specimens prepared by using of sodium silicate and potassium hydroxide solution as activators. The experimental results have indicated that the compressive strength, split tensile strength and workability of the specimens is significantly affected by the alkali content of the mix. The highest compressive strength achieved was 51.44 MPa. The mineralogical and micro structural changes were studied using XRD and scanning electron microscopy (SEM).

Investigation of electrical characteristics of fully- depleted SOI MOSFET and partially depleted SOI MOSFET devices in order to compare their electrical characteristics using Silvaco software was done and presented in this paper. The comparisons were focused on four main electrical characteristics that are threshold voltage, subthreshold voltage, leakage current and kink effect. The device structures and the characteristics were constructed, examined and simulated using Silvaco-Atlas. Results were analyzed and presented to show that the electrical characteristics of fully-depleted SOI devices are better than that of partially-depleted SOI devices.

This study was based on the saving and investment pattern of Small Scale Farmers in Makurdi Local government Area of Benue State, Nigeria. 120 farmers were randomly sampled using multi-stage sampling techniques and data were collected using structured questionnaire for interview schedule. A multiple linear regression model was used to analyze the determinants of saving and investment of the farmers with coefficient of determination (R2) of 77% and F-value of 66.387 (p≤0.00) for overall significance. Two variables were statistically significant, and these are sex (10%) and income (1%) of the farmer.The result showed that 19.17% of the respondents were of the age between 39 and 48 and 79.2% of them were males. Analysis also revealed that 79.19% of these farmers operated 4.9 hectares or less as farmland. About 64.2% of the respondents have the saving volume of N 100,000 or less and 51.80% of them save to carter for the family. Majority (64%) invested in non-farm activities. The study found that there is the propensity to save and invest in Benue State in spite of low income. However, age, level of education, nature of work, and number of dependents did not have significant effect on savings. The factors that drove household investments are occupation, expenditure, assets and saving. Any decision or policy pertaining to finance and development by government, the private sector or financial institutions guard towards improving saving and investment in Benue State must incorporate these factors.