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Journal articles on the topic 'Association of National Accountants of Nigeria'
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1
Atoyebi, Taibat A., Murtala A. O. Mustafa, and Moruf A. Mobolaji. "An Assessment of Ethical Sensitivity of Professional Accountants in Nigeria." Business and Management Studies 4, no. 1 (February 28, 2018): 96. http://dx.doi.org/10.11114/bms.v4i1.3019.
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This study assessed the ethical sensitivity of Professional accountants in Nigeria with particular reference to members of The Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). Professional Commitment, Organizational Commitment, Idealistic and Relativist ethical orientations and their effects on ethical sensitivity of the professional accountants were examined. The descriptive research design was adopted while data were collected through the Accountants’ Ethical Sensitivity Scale Questionnaire (AESS) questionnaire administered to 250 professional accountants. Descriptive statistics and regression analysis were used to analyse the collected data. The results revealed that there exists an insignificant negative relationship between professional commitment and professional accountants’ ethical sensitivity while idealistic ethical orientation has a significant negative relationship with professional accountants’ ethical sensitivity. However, relativist ethical orientations and organizational commitment have a significant positive effect on professional accountants’ ethical sensitivity.
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Diepiriye, Davies Stanley. "International Financial Reporting Standards and Value Relevance of Accounting Information: A Mult-Institutional Perspectives from Nigeria Quoted Firms." International Journal of Accounting & Finance Review 2, no. 2 (June 8, 2018): 1–14. http://dx.doi.org/10.46281/ijafr.v2i2.25.
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This study examined the effect of International Financial Reporting Standards on value relevance of accounting information of quoted firms in Nigeria. The objective is to examine if International Financial Reporting Standards affect value relevance of accounting information. The study focus on the commercial banks, manufacturing firms, insurance, government agencies and the oil and gas firms, questionnaires were structured and administered to accountants and finance managers. The data analyses adopted was the simple percentages and correlation coefficient. The results found a coefficient of 85.1 %, R2 and adjusted R2 of 60.3% and 51.4 %. We conclude that there is significant relationship between International Financial Reporting Standard and value relevance of accounting information of quoted firms in Nigeria. We therefore recommend full compliance to the International Financial Reporting Standard, audit firms should adopt fully the International Financial Reporting Standard and Nigerian accounting bodies such as Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should endeavor to encourage the auditing firms on the relevance of adopting International Financial Reporting Standard.
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Maduka, Ifeoma Kate Nonyelum, Lateef Olamide Mustapha, and Blessing Ogechi Ajunwa. "Global Ethical Consideration and Accounting Practices in Nigeria." European Journal of Accounting, Auditing and Finance Research 10, no. 9 (August 15, 2022): 36–57. http://dx.doi.org/10.37745/ejaafr.2013/vol10n93657.
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The poor culture of accounting practices in Nigeria, as well as manipulation of financial statements have attracted the attention of scholars’ overtime to question the role of global ethics on accounting practices in Nigeria. In view of this, the main objective of this study dealt on the conceptual review of global ethical consideration and accounting practices in Nigeria. The study employed a review of literature by past researchers on the discourse. In conclusion, the study found that in Nigeria the culture of accounting promotes creative accounting practices, income smoothing and window dressing. Based on the findings, the study recommended that culture should be given adequate consideration in enforcement of global ethical rules and regulation among practicing accountants in Nigeria. Furthermore, professional bodies like Institute of Chartered Accountants of Nigeria ICAN, Association of National Accountants of Nigeria and financial reporting council of Nigeria. Should work in concensus in order to comply effectively with IFRS and global ethical rules and regulations.
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Yakubu, Aminu, Amos Raphael Medugu, Aminu Yakubu, Ruth Livinus, and Sani Adamu Nidiya. "Forensic Accounting: A Means to Fraud Control in Nigerian Economy." IJRDO - Journal of Business Management 8, no. 12 (December 27, 2022): 40–49. http://dx.doi.org/10.53555/bm.v8i12.5327.
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With an upsurge in financial accounting fraud in the global economy, forensic accounting has become an emerging topic of great importance for academic, research and industries. The objective of the study is to examine forensic accounting as a rout to financial fraud control in Nigeria. Specifically, the study examined if there is significant agreement amongst stakeholders on the effectiveness of forensic accounting in financial fraud control, financial reporting and internal control quality. The survey design was used in the study with a sample size of 45 consisting of accountants, management staffs, practicing auditors and shareholders. The simple random technique was utilized in selecting the sample size, while the binomial test was employed in the data analysis. The findings of the study indicate that there is significant agreement amongst stakeholders on the effectiveness of forensic accounting in fraud control, financial reporting and internal control quality. In line with the above findings, we recommend that the Institute of Chartered Accountants of Nigeria, Association of National Accountants of Nigeria and the National Universities Commission should encourage formalization and specialization in the field of forensic accounting. In addition, the government should stimulate interest in forensic accounting for monitoring and investigation of suspected corruption cases.
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Ugo, Chibuike Camillus. "Corporate Governance and Earnings Quality of Selected Manufacturing Companies in Nigeria." British Journal of Management and Marketing Studies 5, no. 2 (August 23, 2022): 61–72. http://dx.doi.org/10.52589/ajafr-scxbc3rt.
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The need to improve on earnings quality is a problem that corporate regulators strive to resolve through the establishment of various mechanisms. This study investigated the relationship between corporate governance and earnings quality of selected manufacturing companies in Nigeria. Specifically, the study examined the relationship between board of directors’ independence, internal audit quality, auditor independence and accrual quality value relevance of selected manufacturing companies in Nigeria. The ex-post facto research design was utilized while 65 selected manufacturing firms between 2008 to 2017 were used as the population. The published fact-books of companies were obtained from the Nigeria Stock Exchange. The entire 65 companies were used as the sample size for the study. The Ordinary Least Square method of regression analysis was employed to test the hypotheses through E-view 10 version software. The results revealed a positive and insignificant relationship between board of directors’ independence and accrual quality of selected manufacturing companies in Nigeria, and a positive and significant relationship between internal audit quality and accrual quality of selected manufacturing companies in Nigeria. Finally, the study revealed a positive and insignificant relationship between auditor independence and accrual quality of selected manufacturing companies in Nigeria. The study recommended that investors and managers of selected manufacturing companies that are viewed to be founded on company statute should never rely solely on the existence of non-executive board of directors to monitor and improve the quality of accruals, since in real life it may be near impossible to find board of directors that are truly “independent”. Also, company auditors saddled with the responsibility of the “policeman” and reviewing corporate financial records should collaborate with other corporate regulatory bodies, such as Financial Reporting Council of Nigeria and Security and Exchange Commission, to ensure that internal audit functions become legally independent and driven for improvement in accrual quality. Finally, professional accounting bodies in Nigeria such as Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN), whose members belong to the big 4 audit firms in Nigeria, should advice corporate bodies in Nigeria to train and retrain their accounting staff, so as to place more reliance on them rather than on the external accounting firms. This is because the auditor independence which is related to the external environment cannot alone guarantee quality in reported accruals.
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Miranti, Paul J. "Associationalism, Statism, and Professional Regulation: Public Accountants and the Reform of the Financial Markets, 1896-1940." Business History Review 60, no. 3 (1986): 438–68. http://dx.doi.org/10.2307/3115885.
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In this article Projessor Miranti contrasts the differing reactions of leaders in the public accounting profession to the structure of national economic regulation that emerged in America during the first decades of the twentieth century. Specifically, he focuses on the actions taken by two national professional organizations, the American Association of Public Accountants and its successor, the American Institute of Accountants, at two important junctures in the history of financial reform: the establishment of the Federal Reserve Board and the Federal Trade Commission and the organization of the Securities and Exchange Commission. In assessing these experiences, his article concentrates on identifying the changing circumstances and political contexts that gave rise first to an associationalist response and then to a statist response to the problem of ordering the nation's financial markets.
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Coppage, Richard E., and Sidney Baxendale. "Objectivity: A Redundant Dimension Of The Management Accountants Code Of Ethics." Journal of Applied Business Research (JABR) 8, no. 1 (October 18, 2011): 45. http://dx.doi.org/10.19030/jabr.v8i1.6182.
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A Hallmark of any profession is the presence of a Code of Ethics which can be defined and defended The National Association of Accountants Code of Ethics sets standards for practicing management accountants and students aspiring to become management accountants. This study empirically evaluated the content validity of the current code of ethics. Using Flanagans Critical Incident Technique, interviews were held with 25 Certified Management Accountants from major corporations. The data from the interviews were assembled into a mail questionnaire. Based on responses to the questionnaire, six ethical categories and 191 specific behavior describing the categories were identified and validated. The results provide empirical support for the current code of ethics, with the exception of the Objectivity category. There was a lack of consensus regarding behaviors to be classified to the Objectivity category. The results indicate that the Objectivity standards of the current code are obscure and tend to repeat the Integrity standards. Such results raise the question Are the Objectivity standards of the current code of ethics necessary?
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Tipgoes, Manual A., and James P. Trebby. "Job-Related Stresses And Strains In Management Accounting." Journal of Applied Business Research (JABR) 3, no. 3 (October 31, 2011): 8. http://dx.doi.org/10.19030/jabr.v3i3.6510.
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This paper reports the results of a questionnaire study of National Association of Accountants members regarding the overall amount of stress and strain among management accounting practitioners. The findings of the questionnaire study indicate that job-related stresses and strains in the management accounting area of the profession are moderate. The paper concludes by discussing ways in which management can identify and correct organizational causes which appear to be major sources of stress and strain.
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Barney, Doug, Daniel Tschopp, and Steve Wells. "CMA Exam Review Courses." International Journal of Accounting and Financial Reporting 2, no. 1 (January 15, 2012): 160. http://dx.doi.org/10.5296/ijafr.v2i1.1562.
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The National Association of Accountants, later renamed theInstitute of Management Accountants (IMA), started the Certified Management Accountant (CMA) certification program in 1972. Since then the number of candidates seeking the CMA certificationhas grown, most notably in the last several years. This growth is fueled by several factors, including:The IMA has expanded the base of prospective candidates by easing the international application process.Surveys repeatedly show that CMAs earn significantly more than their counterparts without CMAs, thus enticing more accountants to seek the CMA certification.The redesigned CMA exam identifies and tests competence on practical business topics, thus emphasizing the applicability of CMA knowledge.Recognition and acceptance of the CMA by the business community has grown dramatically in the last 40 years. CMA candidates have a number of exam preparation options, includingseveral CMA review course providers. (called Providers hereafter in this article.) This article is intended to be informative for those individuals seeking the CMA certification and wishing to prepare for the exam with a review course. With the change in CMA exam format, a reexamination of Providers is certainly relevant, especially in light of the approaching 40 year anniversary of the CMA.
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Kulish, A. M., and Y. M. Ragulina. "INTERNATIONAL STANDARDS OF STATE FINANCIAL CONTROL." Legal horizons, no. 18 (2019): 123–27. http://dx.doi.org/10.21272/legalhorizons.2019.i18.p123.
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In this work, the authors have examined the concept of “standards” and “standardization” relating to public finance and public financial control. It was recognized that national financial systems activities should be based on generally accepted international standards in order to enhance professionalism and efficiency. Attention was paid to the peculiarities of national standards of the United States of America and European Union countries, in particular the United Kingdom of Great Britain, Lithuania, Georgia. As part of the analysis of the Association Agreement on Public Internal Financial Control, it was determined that cooperation between Ukraine and the European Union, the European Atomic Energy Community, and their Member States takes place through harmonization with the following international standards: the Institute of Internal Auditors (EA IIA), The International Federation of Accountants (IFAC) and International Organisation of Supreme Audit Institutions (INTOSAI). Much attention was paid to the concept of public internal financial control developed by the European Commission to provide a viable model capable of assisting national governments in revising internal controls in the field of finance and modernizing them in accordance with international standards and best practice in countries- members of the European Union. The scope of the aforementioned concept, its essence, its main elements, and features was determined. The standards of the international organization INTOSAI were analyzed, containing the guiding principles of the audit activity, the peculiarities of their implementation and direction; the activities of the International Professional Association of Internal Auditors EC IIA (European Confederation of Institutes of Internal Auditing); standards developed by the International Federation of Accountants (IFAC); the activities of the Committee of Sponsoring Organizations of the Treadway Commission COSO. In addition, the article identified the essential elements of an efficient and effective internal financial control system. Keywords: standardization, state financial control, international standards.
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Wibowo, Puji, and Amrie Firmansyah. "INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE." AFEBI Accounting Review 3, no. 01 (August 21, 2018): 50. http://dx.doi.org/10.47312/aar.v3i01.138.
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<p><em>The accountant</em><em> has become one of the most prestigious professions around the world since a few decades ago. Research concerning accountant professions has simultaneously been famous and even abundant since then. A number of existing studies discussed these fabulous professions, namely public accountant and chartered accountant, from college students’ point of views. This research offers a new perspective with respect to the type of professions and group of respondents. By undertaking questionnaire survey and interviews with government officers as selected respondents, this study tries to reveal the public officers' perceptions, instead of students, towards accountancy professions in the line ministries and government agencies. The questionnaires were distributed to government employees whose jobs are related to public finance management amounted to 300 questionnaires in total. 104 questionnaires were successfully returned, and from those 97 are valid<strong>. </strong>This preliminary study focuses on government officers’ attitude because this topic has been unusual. The study becomes more challenging since it also discusses the impact of Ministry of Finance Decree No. 25 of 2014 concerning State Chartered Accountant on the willingness of government officers to choose professional accountant in public sector as an option to pursue their career. We find that respondents agree with the obligation of re-register of chartered accountant and the role of Indonesian Accountant Association in the process of registration. However, respondents who have already been registered in National Chartered Accountants were not sure whether they would be able to undertake continuous learning program until the retirement ages. This study also discloses that most respondents tend to say that in upcoming years, government accountants have more important roles in audit, taxation, education, local government finance, national budget, cost of public services, and non-tax revenue. Finally, this research proposes policy recommendation that government should take professional accountants into account in arranging career path for public officers. </em></p><strong><em>Keywords: </em></strong><em>chartered accountant, government officers</em>
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Wyhe, Glenn Van. "A History of U.S. Higher Education in Accounting, Part II: Reforming Accounting within the Academy." Issues in Accounting Education 22, no. 3 (August 1, 2007): 481–501. http://dx.doi.org/10.2308/iace.2007.22.3.481.
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In the 1970s, efforts to reform accounting education revolved around the movement toward schools of accountancy (or independent departments). These efforts were largely unsuccessful. However, in the 1980s, the movement to expand accounting education beyond a four-year undergraduate degree resulted in American Institute of Certified Public Accountants (AICPA) members passing a rule mandating 150 hours of education for AICPA membership. The reaction to this rule was varied. Many state boards of accountancy and state legislatures adopted rules requiring 150 hours; however, the requirements for taking the CPA exam and licensure varied across states. After the rule's passage academicians responded by creating the Accounting Education Change Commission, whose purpose was to improve accounting education regardless of the number of credit hours students earned. Also, the AICPA shifted its attention to the possibility of expanding certification to practitioners who were not accountants. Both of these efforts were forestalled, and public attention shifted to the highly publicized accounting scandals of the 1990s. Efforts to reform accounting education since then have been led primarily by the National Association of State Boards of Accountancy (NASBA).
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Olukade, Tawa, Sanni Yaya, Ghose Bishwajit, and Olalekan A. Uthman. "A Population-Based Study on Association Between Cesarean Section and Neonatal Mortality in Nigeria." International Journal of Childbirth 9, no. 2 (June 1, 2019): 56–62. http://dx.doi.org/10.1891/2156-5287.9.2.56.
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OBJECTIVETo examine the association between cesarean section and neonatal mortality Nigeria.METHODA retrospective analysis using Nigeria Demographic Health Survey 2013 national population-based cross-sectional survey. The national prevalence of cesarean section was calculated, and logistic regression was used to estimate the odds of neonatal mortality outcome following cesarean delivery.RESULTSThe national cesarean section rate for the 2009–2013 period was 2.1% among 31,495 deliveries. The odds of having a neonatal death was twice as high in cesarean deliveries in comparison to noncesarean deliveries (aOR = 2.56, 95% CI 1.75 to 3.74).CONCLUSIONCesarean section increases the odds of neonatal mortality in Nigeria. There is a need to scale up the quality and timeliness of emergency obstetric services offered to pregnant women.
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Manea, Andreia, Claudia Mihaela Răpan, and Viorel-Costin Banța. "Comparison of Professional Accounting Associations’ Inclusion of Ethics in the Practical Experience Requirement." Oblik i finansi, no. 2(96) (2022): 22–32. http://dx.doi.org/10.33146/2307-9878-2022-2(96)-22-32.
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This research is part of a much wider endeavour to determine the best practicesin ethics education and the value of ethics in professional accountants’ lives from the very formation, in their university years to when they are members of professional associations and employees. This particular article focuses on how ethics features in the practical experience requirement (PER) from the professional associations’ Initial Professional Development (IPD). Bodies were selected based on whether they are IFAC members, their size and population of their country of origin. ACCA (Association of Chartered Certirfied Accountants) was selected as a standard given its international coverage and CECCAR (Body of Expert and Licensed Accountants of Romania) was selected because of the authors’ origins or place of study. The exams’ sequence in the route to become a member of a profesional accountancy body was analysed as part of a different article in which a correlation was not found between the size of the association (in the hypothesis that larger associations have more resources to invest in their qualification) and availability of exam-prep materials for the wider public as well as how much ethics is featured in them. Given that for practical experience requirement there were less readily available public materials, the research questions became simpler for PER than in the case of exams hence we attempted an overarching comparison of whether ethics was clearly featured in the PER of chose bodies and also how it was examined or demonstred over the practical experience period. We found that the approach was very consistent across the selected associations with all of them strongly featuring ethics in their PER. Hopefully our efforts will give other researchers, educators of ethics and national bodies themsevles a strong starting point to adapt their curricula and approach on ethics.
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يوسف نبعة, إشراق إحسان, and رياض حمزة البكري. "البعد الأخلاقي للمحاسبين الإداريين وأثره في تحسين ونمو امكانات الموظفين في الوحدة الاقتصادية." Journal of Economics and Administrative Sciences 16, no. 57 (March 1, 2010): 251. http://dx.doi.org/10.33095/jeas.v16i57.1442.
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تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقياس وبين كونه القائم بالتقييم والتفسير، والنقطة المهمة تكمن في الجانب الميداني وإمكانية التعبير عن البعد الأخلاقي كمحتوى ميداني قابل للتطبيق.
ويعد علم الأخلاق جزءاً من علم الفلسفة إذ يتناول الإطار العام لهذا العلم ما يصدر عن الانسان من تصرفات سواء كانت ارادية أو لا ارادية ويمكن الاحتياط لها، وبالتالي يؤدي إلى تشذيب سلوك بني البشر عند رغبتهم في الانتقال إلى ما هو أفضل، ويتمثل الجانب الادق لهذا العلم في تركيزه على صراع القيم في المجتمع ومحاولته تأطير معايير السلوك الأخلاقية لزمان ومكان محددين وبما يخدم المتطلبات المتغيرة للمجتمع. ويتجسد تأطير أو تقنين معايير السلوك الأخلاقية بإصدار قوانين أو تعليمات أو قواعد ويختلف ذلك من بلد إلى آخر حسب الجهة المتبنية لاصدارها، وفي مجال المحاسبة الادارية بوجه خاص أصدر معهد المحاسبين الاداريين في الولايات المتحدة (IMA)[1] معاييراً للسلوك الأخلاقي للمحاسبين الاداريين وتعد تأطيراً لالتزام المحاسبين الكلفويين والاداريين تجاه الوحدة الإقتصادية التي يعملون فيها وتجاه مهنتهم والجمهور وأنفسهم ويعد الالتزام بها مكملاً لإنجاز أهداف المحاسبة الادارية.
وفي ظل التطور الحاصل في الوحدات الإقتصادية وما واكبه من تطور في أساليب معالجة البيانات والمعلومات وتطور أساليب المحاسبة الادارية بشكل خاص، ومسألة تحديد تلك الأساليب التي تخدم الوحدة الإقتصادية وتوفر تقييماً شاملاً لأعمالها تبرز أهمية الربط بين قواعد السلوك الأخلاقي التي تحكم عمل المحاسب الاداري وبين تحسين امكاناته وتطويرها لتوفير المعلومات المطلوبة للمستخدمين مع تحقيق رضا الموظفين في وحدة اقتصادية معينة.
([1]) تأسس سنة 1919 بإسم National Association of Cost Accountants (NACA) واختصر الى National Association of Accountants (NAA) وتحولت تسميته الى IMA سنة 1991-1992.
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Nwaerema, Peace, and David Edokpa. "Population Variability and Heat Bias Prediction in a Tropical Country, Nigeria, From 2006 to 2036." Advanced Journal of Social Science 4, no. 1 (November 15, 2018): 28–38. http://dx.doi.org/10.21467/ajss.4.1.28-38.
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This research explores population variability and heat bias prediction in a tropical country, Nigeria from 2006 to 2036. Data were generated from the projections of the National Population Commission (NPC) using the population mathematical model for heat bias data. With national population growth rate of 2.67%, Nigeria recorded heat bias of 60C in 2016, 6.1oC in 2026 and 6.20C in 2036 as well as 0.10C decadal variation indicating that it has exceeded the 0.5-0.250C standard comfort threshold. The analytical results show that there is a positive association between population density and heat bias across the states of Nigeria with greater effects in states such as Lagos, Anambra, Imo, Abia, Akwa Ibom Ekiti, Rivers, Osun and Ebonyi due to the high concentration of people in their limited land mass. And more of the eastern states of Nigeria will have much effect of the heat bias due to their high population density. It shows that land mass does not have any association with heat bias and will likely be influenced by land modification and atmospheric characteristics. Heat wave could result to death of people; therefore, national planners should implement environmental, health and land-use management strategies with immediate action in order to make Nigeria a safe place to live.
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Oke, Muritala, Oluseyi Oshinfowokan, and Olubunmi Okonoda. "Nigeria-China Trade Relations: Projections for National Growth and Development." International Journal of Business and Management 14, no. 11 (October 14, 2019): 77. http://dx.doi.org/10.5539/ijbm.v14n11p77.
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The relations between countries as always been defined and pursued by National Interest coupled by comparative advantage, meanwhile, globalization has fuelled interdependence, integration and technological connectivity amongst countries of the world. This situation has led to trade liberalization. The trade relations between Nigeria and China has always been of mutual benefits to the two countries, probably because the two countries are prominent member of the G77 group of developing countries within the United Nations. The era of General Sani Abacha made the relationship stronger as Nigeria shifted from the North to the South and engaged China more having been rejected by the Northern allies of developed capitalist nations. The paper interrogated the trade relation between Nigeria and China and assess the impact of mechanisms and measures such as One China Policy and Nigeria Naira – China Yuan Currency Swap on the Nigeria growth and development. It equally examined the perceptions of Nigeria entrepreneurs in pushing for balance of trade relations between Nigeria and China. The study employed the quantitative and qualitative methods to examine the trade relationship between Nigeria and China. Simple Random Sample (SRS) technique was used to select respondents from Federal Ministries of Finance, Trade, Industries and Investment, Small and Medium Scale Development Agency (SMEDAN) as well Central Bank of Nigeria, Nigeria Content Development and Monitoring Board for the conduction of interviews; while key informant interview were conducted with President, Nigeria Chamber of Commerce and Industry (NACCIMA); National President, Manufacturing Association of Nigeria (MAN), and National President of Nigeria Union of Textile Workers (NUTW).A total of 100 questionnaires was distributed randomly to traders in six big markets which trade in both Nigeria and China product - Ariara Market in Aba, Sabo Market in Kano, Alaba Market in Lagos, Onitsha Market in Anambra, Central market in Kaduna, Nnewi market. The study found out that for Nigeria to get more gains from China, Nigeria traders, manufacturers and organised trade organisation must be carried in decision making and shun importation of already made goods that can be produced locally; support local industries to enhance their production capacity; more interaction between the businessmen of both countries, government official and politician; allowing independent functioning of institutions created to promote trade and investment without interference.
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Svinous, I., O. Slobodeniuk, N. Prysiazhniuk, O. Gavryk, and N. Svinous. "Organization of agricultural enterprise environmental accounting under transition to international fnancial reporting standards." Ekonomìka ta upravlìnnâ APK, no. 1(172) (June 24, 2022): 120–30. http://dx.doi.org/10.33245/2310-9262-2022-172-1-120-130.
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The article considers environmental accounting under its transition to international fnancial reporting. Professional organizations such as the International Federation of Accountants (IFA), the Association of Chartered Certifed Accountants (ACCA), and the Chartered Institute of Management Accountants (CIMA) are involved in the implementation of environmental accounting basics in practice. To become competitive on the world market, Ukrainian enterprises need to create environmental accounting and management systems. Legislation amendment is among the external causes and incentives for this process, which can signifcantly reduce the negative impact on the environment. Amending involves correspondinf to the institutional structure and consumer preferences in foreign countries, ecological labeling, the public opinion influence, environmental initiative within the business community, environmental audit and environmental standards, the practice dissemination of «supplier audit» and «ethical» investments. The study elaborates on the reasons for pointing out the peculiarities of emissions accounting and reporting concerning greenhouse gases in the enterprises. Environmental accounting can be organized for both the total amount of emissions and for separate different processes of greenhouse gases. The emission calculation method is generally applied the national inventory though there are no precise limits as well as assortment of sources and the preset base yea in the national inventory. International fnancial reporting standards do not consider the complex issue of accounting for greenhouse gas emission reduction certifcates. The value of these certifcates can be signifcant. International companies of countries with developed economies own and sell carbon dioxide emissions reduction certifcates obtained in accordance with the mechanism of clean development of the Kyoto Protocol. Accounting for the main areas of agricultural production greening can be carried out within the developed concept of accounting which focuses on the environment. It uses the theory, methodology and organization of environmental accounting of quota trade within the Kyoto Protocol in the context of modern methods in terms of globalization and integration of existing accounting models into a united international system. Key words: ecology, agricultural enterprise, ecological accounting, international fnancial reporting standards, accounting.
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Areola, o. "Geospatial Technologies for Resource Development in Nigeria." Journal of Geospatial Science and Technology 1, no. 1 (November 1, 2014): 1–16. http://dx.doi.org/10.54222/afrigist/jgst/v1i1.1.
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Guest Lecture delivered on the occasion of the conference on Geospatial Technologies and Digital Cartography for national security, tourism, and disaster management, organized by the Geoinformation Society of Nigeria (GEOSON) and the Nigerian Cartographic Association (NCA), in technical collaboration with the African Regional Centre for Training in Aerospace Surveys (RECTAS), which was held in RECTAS in November 2021. Conférence invitée prononcée à l'occasion de la conférence sur les technologies géospatiales et la cartographie numérique pour la sécurité nationale, le tourisme et la gestion des catastrophes, organisée par la Geoinformation Society of Nigeria (GEOSON) et la Nigerian Cartographic Association (NCA), en collaboration technique avec l'African Centre régional de formation aux levés aérospatiaux (RECTAS), qui s'est tenu à RECTAS en novembre 2021.
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Lamidi, Wasiu Adebayo, Adesola Olufunmilola Oluwatuyi, Tariro Masunda, and Adebayo Olagunju. "An Assessment of the Determinants of Environmental Costs of Listed Deposit Money Banks in Nigeria." International Journal of Business and Management Future 4, no. 1 (February 18, 2020): 12–20. http://dx.doi.org/10.46281/ijbmf.v4i1.483.
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This paper assesses the determinants of environmental costs of Nigerian banking institutions. Looking at the influence of profitability, company size and leverages on environmental cost such as donation, gift and developments, the population of the study are deposit money banks in Nigeria. Using purposive sampling technique, the study selected all fifteen (15) banks listed on the Nigerian Stock Exchange websites as at June 31, 2019 in which their annual reports are available to be extracted. The study utilized archival data i.e the annual report of listed banks from 2014 – 2017 to extract the needed information. Using STATA 14 software, the study conducts diagnostic tests such as heteroskedasticity, multicollinearity and Pearson correlation for data examination. Hence, multiple regression analysis was conducted to investigate the influence of profitability, company size and leverages on environmental costs. The analysis of the study showed that profitability, company size and leverages have positive and significant association with the environmental cost reported by these banks. Therefore, the study recommended that to adapt to the changing system of doing business, accountants ought to be equipped with skills and knowledge about environmental accounting and reporting, and in order to enhance competitiveness, banks must design and apply environmentally friendly strategies.
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J., C. Ihemeje, C. Asogwa B., and A. C. Ezihe J. "Managing national poverty eradication programme for food security among all farmers Association in Nigeria." African Journal of Agricultural Research 9, no. 30 (July 17, 2014): 2309–18. http://dx.doi.org/10.5897/ajar11.687.
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Salisu-Kabara, Halima Moji, and Munir Habib. "Brief of activities of the Nigerian Society of Critical Care Nurses." Connect: The World of Critical Care Nursing 12, no. 2 (August 2018): 52–53. http://dx.doi.org/10.1891/1748-6254.12.2.52.
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SUMMARYThe Nigerian Society of Critical Care Nurses (formerly known as the National Association of Nurse Intensivists of Nigeria) was founded in 2002.This article summarises its history and recent developments.
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Muhammad, Tijjani, Adam Muhammad Abubakar, and Abdulhamid Abdullahi Adam. "Islamic Banking: A Controversial Position of the Christian Association of Nigeria on Ethical Financial Services and Economic Sabotage." FITRAH: Jurnal Kajian Ilmu-ilmu Keislaman 8, no. 2 (December 30, 2022): 189–206. http://dx.doi.org/10.24952/fitrah.v8i2.6230.
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The Central Bank of Nigeria approved the license of Non-interest financial institutions in the country in 2012. The approval has generated many issues and religious arguments everywhere in the country. Some supported the initiative to address poverty and financial exclusion, while others perceived Islamizing the financial sector. The study adopted a survey approach, while the questionnaires used and analyzed public perception, specifically in the Plateau State, Nigeria, using Structural Equation Modeling (SEM). The primary data survey questionnaire got 360 respondents. Some feel sensitive enough to oppose the system that is not imposed on any religious or ethical background, while others criticize the entire process of Islamic Banks in Nigeria. The study found that Islamic banks are established based on the fundamental Islamic teachings and originated from the Qur'an and the authentic Prophet Muhammad's teachings, which challenged some conventional financial institutions' practices that indicate a clear note of avoidance of such conventional facilities. Further, indicate that the Christian Association of Nigeria is sabotaging the momentum of Non-interest financial institutions through religious hate, and ignorance and sabotaging government policy to prevent the institutional contribution toward national development and economic growth in the country; using different approaches to frustrate the funding process of some government projects through Non-interest financial institutions. The paper recommends that regulatory bodies of financial institutions, specifically the Central Bank of Nigeria, should clear misunderstandings of the Christian Association of Nigeria towards national development, create awareness, and avoid discrimination in service delivery by pinpointing Islamic banking in the county.
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Tawiah, Vincent. "The state of IFRS in Africa." Journal of Financial Reporting and Accounting 17, no. 4 (December 2, 2019): 635–49. http://dx.doi.org/10.1108/jfra-08-2018-0067.
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Purpose The purpose of this paper is to appraise existing literature on International Financial Reporting Standards (IFRS) in Africa. It covers all 54 African countries and their membership in regional and international accounting bodies. Design/methodology/approach This paper uses qualitative research methods, including review and synthesis of a variety of archival materials. Findings Unlike the numerous variations in IFRS adoption on other continents, IFRS countries in Africa have adopted the standards as issued by International Accounting Standard Board (IASB). However, most countries are slow to implement the ROSC (AA) recommendations for IFRS adoption due to lack of institutional and professional capacity. With regards to the unintended consequences, IFRS adoption has made international professional qualifications such as Association of Certified Chartered Accountants popular in Africa; hence, national accounting qualifications are not attractive to prospective accountants. Similarly, IFRS adoption has created a competitive advantage for the Big4 audit firms because companies in IFRS countries prefer the services of the Big4 to that of the local audit firms. Originality/value It is concluded that international organisations that recommend IFRS to Africa, such as the IFRS foundation, IMF and World Bank, should build the sustainable professional and institutional capacity of the countries before persuading them to adopt IFRS, because in Africa, adopting a law is easy but operationalising it has always been the challenge.
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Igbinovia, Magnus Osahon, and James Afe Aiyebelehin. "Recap of the 55th National Conference/Annual General Meeting of the Nigerian Library Association, Nigeria." International Information & Library Review 50, no. 1 (January 2, 2018): 67–68. http://dx.doi.org/10.1080/10572317.2018.1439152.
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Sheldon, Mark D. "Using Blockchain to Aggregate and Share Misconduct Issues across the Accounting Profession." Current Issues in Auditing 12, no. 2 (July 1, 2018): A27—A35. http://dx.doi.org/10.2308/ciia-52184.
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SUMMARY A perennial challenge in the accounting profession is how to aggregate and share instances of practitioner misconduct among numerous relevant parties. At present, both the American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA) offer solutions for centralized collection of misconduct, but both likely experience issues with incomplete reporting from key constituents. I propose a novel use of blockchain technology to address this issue, such that all key parties in the accounting profession leverage an accountancy blockchain to aggregate and share instances of practitioner misconduct across the country on a nearly real-time basis. Such a network creates an immutable record of misconduct and allows key constituents in the accounting profession to work together and share information as peers without the risk of one party taking control of the ledger. I close by discussing blockchain-specific roadblocks to realizing this proposed model.
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M., Raymond, and Ibyingibo S. "National Defence Expenditure and Its Implications on Economic Development in Nigeria." African Journal of Economics and Sustainable Development 4, no. 1 (May 7, 2021): 17–31. http://dx.doi.org/10.52589/ajesd-4iwkvnsi.
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The issue of security is presently a critical challenge for the Nigeria State: biggest democracy in Africa as reports of killings are plastered on a daily basis on both print and social media. This is unpalatable for a developing country like Nigeria that has its eyes set on improving the lot of its citizens and becoming a force to reckon with in the global economy. It is on this backdrop that this study set sail to examine the association between national defence expenditure and economic development in Nigeria. The study adopted Ex-post facto research design as the variables- Misery Index, CDEX and RDEX: cannot be manipulated as they are annual time series data sourced from the World Development Indicator and the Central Bank of Nigeria annual report from a period of 38 years covering from 1981 to 2018, which were in turn analyzed using the error correction model (ECM) method of estimation. The result of the Johansen cointegration test revealed that government capital spending on defence, recurrent spending on defence, foreign direct investment and misery index have common trends in the long run. The outcome of the normalized cointegration disclosed a negative and significant relationship between government capital spending on defence and misery index, while a positive and significant long run relationship exists between government recurrent spending on defence and misery index. The short run analysis pointed to a positive and significant relationship between previous year’s misery index and current year’s misery index. The study thus recommended that government defence spending be reassessed to make it development oriented and proper monitoring of defence spending be carried out.
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Ekure, EN, CI Esezobor, MR Balogun, JG Woo, M. Mukhtar-Yola, OO Ojo, IJ Emodi, et al. "Paediatrician workforce in Nigeria and impact on child health." Nigerian Journal of Paediatrics 40, no. 2 (April 4, 2013): 112–18. http://dx.doi.org/10.4314/njp.v40i2.2.
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Objective: To determine the number and distribution of paediatricians in Nigeria. It also aims to determine the association between paediatrician workforce and under five mortality (U5MR) and immunization coverageacross the six geopolitical zones of the country.Methods: The part II fellowship examination pass list of the West African College of Physicians and the National Postgraduate Medical College and the register and financial records of the Paediatric Association of Nigeria were searched for the purpose of the study. Using a structured questionnaire, personal and professional data was obtained frommembers at the 2011 Annual Paediatric Association of Nigeria Conference or via the Association’s website, email network and phone calls to Departments of Paediatrics in institutions (private and public) across the Country. Data on the paediatricians residing within Nigeria was then extracted from the comprehensive database and subsequently analyzed.Population data, mortality and immunization rates were obtained from the National Population Commission census and their most recent National Demographic health survey in Nigeria. Correlations were drawn betweennumber of paediatricians and U5MR and diphtheria-pertussistetanus(DPT) vaccine coverage.Results: There were 492 practicing paediatricians in Nigeria at theend of year 2011, comprising 282 (57.3%) males and 210 (42.7%)females; 476 (96.7%). Majority (84.7%) worked for the governmentwith 97% of them in hospital settings, mostly tertiary centres (344=88%). Lagos State had the highest number (85; 17.9%) of practicing paediatricians followed by the Federal Capital Territory with 37 (7.8%) paediatricians. More than two thirds of the paediatricians (336; 70.6%) were practicing in the southern part of the country. The average child:p a e d i a t r i c i a n r a t i o wa s 157,878:1for the country. TheNorth East zone had the highest chi ld- to-pa ediat r ician rat io (718,412:1) while South West had the lowest ratio (95,682:1).Higher absolute numbers of paediatricians in each zone were associatedwi th lower U5MR (Spearman ñ=-0.94, p=0.0048), accounting for 84% of the variability among zones. Higher ratios of child-to-paediatrician were significantly associated with higher U5MR (Spearman ñ=0.82, p=0.04,linear R2=0.73) and marginally with lower DPT coverage by geopoliticalzone (Spearman ñ=-0.77, p=0.07, linear R2=0.59).Conclusion: The study reveals that the number of paediatricians inNigeria is grossly inadequate with a huge child-to-paediatrician ratio.There is also an uneven distribution of the paediatricians with higher numbers in the southern states. Zones of the country with lower child-to-paediatrician ratios also experienced lower U5MR. There is a need to train more paediatricians in Nigeria and promote an even distribution of the paediatrician workforceKey words: Paediatrician, workforce, child-to-paediatrician ratio, under-5 mortality, immunization, childhealth, Nigeria
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Adhariani, Desi. "The influence of the ASEAN economic community on the future of the management accounting profession." Meditari Accountancy Research 28, no. 4 (April 10, 2020): 587–611. http://dx.doi.org/10.1108/medar-04-2019-0476.
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Purpose The purpose of this paper is to explore the perceptions of Indonesian management accountants (MAs) regarding the Association of South East Asian Nations (ASEAN) – ASEAN economic community (AEC), an integration initiative in Southeast Asia, and its impact on their profession. More specifically, this study presents the perceptions on Indonesian MAs’ capabilities for facing challenges and opportunities in the AEC era, as well as identifies skills needed and training or development programmes that could support the achievement of qualification standards. Design/methodology/approach A survey was distributed and administered by using a convenience sampling method, resulting in 191 valid responses. The respondents’ answers were then analysed quantitatively using the descriptive and regression analysis. Findings It was revealed that the top skills needed in the AEC era, as identified by respondents, are soft skills, technical accounting capabilities and language skills. Language capabilities and soft skills were deemed as the most lacking, and training in these areas is considered important. Skill and knowledge upgrades are needed to reap the benefits of the opportunities offered by AEC to Indonesian businesses, especially among professional accountants who will join a bigger market not limited by borders. Research limitations/implications Findings from this study can guide executives and national leaders in developing the capacity and capability of Indonesian MAs to face competition in the ASEAN region. Originality/value Although research on the AEC has been conducted in previous studies, analysis of the impact on the MA cohort has not been much explored, which creates the research gap this study wishes to fill.
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Del Baldo, Mara, Adriana Tiron-Tudor, and Widad Faragalla. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania." Administrative Sciences 9, no. 1 (December 24, 2018): 2. http://dx.doi.org/10.3390/admsci9010002.
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Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a historical and institutional perspective, a picture of the past and current “journey” in the accountancy profession of women-chartered accountants and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting profession, the paper points out issues affecting the presence, the degree of representativeness and the role (concerning the presence among the higher level of professional activities and governance positions) of women within the National Chartered Association and their continued under-representation in Italy and Romania. Findings contribute to providing insights useful to develop a future agenda and fill in the research gaps in this field.
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Sotimirin, Olatunji Samson. "The producer-artistic business relationship: a major concern for the survival of theatre practice in Nigeria." EJOTMAS: Ekpoma Journal of Theatre and Media Arts 7, no. 1-2 (April 15, 2020): 422–32. http://dx.doi.org/10.4314/ejotmas.v7i1-2.28.
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This paper evaluates some of the perennial problems identified by scholars, writers and theatre practitioners as the bane of the growth and survival of theatre practice in Nigeria. These are inadequate funding, non-availability of befitting venues, economic and social insecurity, training and professionalism, orientation of the public sector, technological development, and so on. The central argument, however, is the issue of the business relationship between the producer and the professional theatre artiste. The paper contends that there are many issues concerning the artiste working and struggling to get paid, and artiste being exploited by producers without respectable reward. Consequently, in order to conquer these exploitative tendencies and lack of trust on the part of the producer, the paper submits that it is imperative that the artiste puts his/her professional relationship with the producer on a sound legal footing. This involves not only engaging the use of contracts constricted in agreement with good professional conventions, but also considering the need for the formation of recognized monitoring structures that will be responsible for guiding the actions and behaviour of practitioners. This ought to be done with a governmental support safeguarding the various theatre Associations and guilds as it is the case with other established Associations such as the Institute of Chartered Accountants, Society of Engineers, Nigerian Medical Association and so on. Thus, the method applied to this study is a self-report personality approach where the artistic business of the theatre is evaluated. The paper concludes that although some of the problems highlighted still exist, the situation is gradually improving, especially in terms of the availability of enough befitting venues and regularity of theatre shows at these venues.
Keywords: Artistic, Nigeria, Theatre practitioners, Producer-artistic business relationship
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Aigbodion Asein, Abel, and Ishola Rufus Akintoye. "RE-DEFINING NIGERIAS TAX SYSTEM AMIDST DIGITALISATION OF THEBUSINESS ENVIRONMENT." International Journal of Advanced Research 9, no. 4 (April 30, 2021): 778–87. http://dx.doi.org/10.21474/ijar01/12765.
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Technology, internet and e-commerce have redefined business models and practices such that values are created in environments different from where profits are earned and taxes are subsequently paid. Suchpractices, which exacerbatebase erosion and profit shifting, negatively affect the collectible tax revenues by governments in several jurisdictions including Nigeria,making it difficult for them to meet their social contract obligations to their citizens.Using an expost facto research design and qualitative research methodology, this exploratory study assessed the capacity of the Nigerian government to address the challenges imposed on its tax system by the emerging digitalized economy. The study observed that the issue of taxation in digitalized economy has not received the desiredlegislative and governancepriority attention largely because of the dearth of knowledge about its complexities as well as the undue dependence on revenue from crude oil.The study therefore recommends that the revenue authorities should set up a think tank comprising chartered accountants, tax practitioners, information technology experts, academics and regulators to develop a comprehensive framework to address the issue from a national perspective while the ECOWAS Commission should be prodded and supported by its member-states to take on the issue at the sub-regional level as OECD is currently doing for its member-states in Europe, USA, Japan and Canada.
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Oludairo, O. O., J. K. P. Kwaga, A. A. Dzikwi, and J. Kabir. "ISOLATION AND PREVALENCE OF ESCHERICHIA COLI IN WILD ANIMALS AT THE NATIONAL ZOOLOGICAL GARDEN JOS, NIGERIA." Bangladesh Journal of Veterinary Medicine 14, no. 2 (February 3, 2017): 233–36. http://dx.doi.org/10.3329/bjvm.v14i2.31402.
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There had been reports of infectious diarrhea leading to death of wild animals at the National Zoological Garden Jos, Nigeria which could possibly be due to E. coli. The presence of the zoonotic infection puts the animals, staff, visitors and the general public at risk of contracting the bacteria which could lead to death of wildlife, economic losses, wildlife conservation issues, human sickness, expenditure on treatments or death of man or animals. The record of surveillance of E. coli in Nigeria is limited. The study sought to determine the presence and prevalence of E. coli in the zoo. 160 faecal samples were collected over a period of three months and analysed for E. coli using the conventional biochemical tests and confirmation was done using the Microbact GNB 12E. Seventy seven (48.1%) isolates showed reactions presumptive of E. coli after the conventional biochemical tests while 58 (36.3%) were confirmed after testing with Microbact GNB 12E. The confirmed isolates were from primates 18, carnivores 5, herbivores 5, birds 28, and reptiles 2. There was a statistically significant association (p<0.05) between the different classes of animals and the isolation of E. coli. There was also a statistically significant association (p<0.05) between the occurrence of E. coli and months of sample collection. The occurrence and high prevalence of E. coli implies the organism could be the cause of infectious diarrhoea and death in the zoo, while staff and as many as visit the zoo are at risk of contracting the organisms from the animals or other contaminated objects which could lead to human death and epidemics.
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Murthy, Gudlavalleti V. S., Samantha Fox, Selvaraj Sivasubramaniam, Clare E. Gilbert, Abdull M. Mahdi, Abdullahi U. Imam, and Gabriel Entekume. "Prevalence and risk factors for hypertension and association with ethnicity in Nigeria : results from a national survey : cardiovascular topics." Cardiovascular Journal Of Africa 24, no. 9 (December 4, 2013): 344–50. http://dx.doi.org/10.5830/cvja-2013-058.
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Chukwuebuka Okafor, Christian Madu, Charles Ajaero, Henrietta Ajaero, Chinelo Nzekwe, and Loveline Nebo. "Perception of COVID-19 Pandemic Among Residents of a High Density – Low Income Area in Enugu City, Nigeria." Technium Social Sciences Journal 11 (September 1, 2020): 575–90. http://dx.doi.org/10.47577/tssj.v11i1.1480.
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Coronavirus (COVID-19) infection is increasing steadily in Nigeria. The aim of this study is to assess the perception of people living in low income and densely populated area about COVID-19. This study was carried out in one of the most popular low income area (Abakpa-Nike) in a major city in South East, Nigeria (Enugu). Four hundred questionnaires were administered to heads of the household in this community. A return rate of 77.5% was achieved. Descriptive (frequency, percentages, weighted average and median) and inferential statistics were used for the study. Our tests show that females are more likely to use facemask more frequently than males (p=0.000). However, there is no association between gender and frequent use of hand sanitizers (p=0.06). also, no association exists between gender and regular observation of social distancing (p=0.272). There was also an association between educational status and perception that Nigeria’s tropical climate “kills” COVID-19 virus (p=0.021). No association exist between educational status and the perception that Nigerians immune system is “stronger” than COVID-19 virus (p=0.147). Therefore, National Center for Diseases and Control, Presidential Task Force on COVID-19 and pertinent state agencies should put into consideration educational attainment and economic status of the people in communication output.
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Colbert, Gary J., and Dennis Murray. "An Assessment of Recent Changes in the Uniform Accountancy Act." Accounting Horizons 13, no. 1 (March 1, 1999): 54–68. http://dx.doi.org/10.2308/acch.1999.13.1.54.
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The Uniform Accountancy Act (UAA) is the product of a joint effort by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. It is intended to serve as a model for public accountancy legislation by the individual states, and is designed to protect the public interest, promote high professional standards, and advance the goal of uniformity across jurisdictions. In response to growing dissatisfaction with the current status of professional accountancy regulation, the UAA was substantially revised in 1998. Based on existing rationales for governmental involvement in occupational licensing, we assess whether selected changes reflected in the revised UAA are consistent with its stated public interest objective. We conclude that many, but not all, of these changes are in the public interest. Based on an economic theory of regulation, the paper also examines the likelihood that the states will adopt the proposed changes. Because the CPA profession is well positioned to significantly influence accountancy regulations, we hypothesize that the UAA changes which are in the best interest of existing members of the profession will tend to be adopted more quickly and more pervasively.
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Madugba, Joseph Ugochukwu, Tony Uche Agburuga, Ben-Caleb Egbide, Fadoju, Samuel Oludaro, and Joseph Falaye. "Dysfunctional Association Between Public Expenditure Growth and National Consumption Cost: A Vector Error Correction Approach." Asian Economic and Financial Review 11, no. 10 (October 21, 2021): 794–804. http://dx.doi.org/10.18488/journal.aefr.2021.1110.794.804.
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The management of public expenditure is crucial due to its effect on people’s standard of living. In line with this, this study investigated public expenditure growth and national consumption costs using a vector error correction approach. The objective is to determine the effect of capital and recurrent expenditure on the consumer price index. The dependent variable in this study is national consumption measured by the consumer price index, while the independent variable is public expenditure measured by capital and recurrent expenditures. An ex post facto research design was adopted, and data for the study spanning from 1981 to 2019 was sourced from the World Bank. Descriptive statistics, unit root tests, cointegration tests and vector error correction estimates were all conducted with the aid of EViews 9. Based on the results, we concluded that there is a positive but insignificant relationship between the consumer price index and capital and recurrent expenditures of the government in Nigeria. We recommend that Nigeria’s government should increase expenditure on projects that will improve the economy and the living standards of the people. Additionally, there is an urgent need for proper monitoring of allocations contained in the budget to ensure efficient and effective utilization of funds, as this will help to improve the standard of living of the people and improve the economy.
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Eleje, George Uchenna, Godwin Otuodichinma Akaba, Ikechukwu Innocent Mbachu, Ayyuba Rabiu, Olabisi Morebise Loto, Hadiza Abdullahi Usman, Preye Owen Fiebai, et al. "Pregnant women’s hepatitis B vaccination coverage in Nigeria: a national pilot cross-sectional study." Therapeutic Advances in Vaccines and Immunotherapy 9 (January 2021): 251513552110325. http://dx.doi.org/10.1177/25151355211032595.
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Objective: To determine the hepatitis B vaccination coverage, full-dose (⩾3) coverage and the associated factors affecting uptake among pregnant women. Methods: This was a cross-sectional study among pregnant women attending antenatal care in six tertiary hospitals across all the geopolitical zones of Nigeria. Pregnant women who consented to the study completed screening questions about their hepatitis B vaccination status and coverage. The main outcome measures were hepatitis B vaccination coverage rate, dose, and factors affecting uptake. Bivariate analysis was performed by the chi-square test and conditional logistic regression analysis was used to determine variables associated with uptake of the vaccination. Odds ratios (ORs) and adjusted odds ratios (aORs) were calculated and statistical significance was accepted when p-value was < 0.05. Results: Of 159 pregnant women who completed the interview questions, 21 [13.2%, 95% confidence interval (CI) 7.9–18.5%] were vaccinated for hepatitis B for one to three doses. The numbers of doses received were: three doses (8/159, 5.0%), two doses (5/159, 3.1%), and one dose (8/159, 5.0%). The reasons for non-uptake of vaccination included: lack of awareness of the vaccine 83/138 (60.1%), inadequate access to vaccine 11/138 (8.0%), and positivity to hepatitis B virus 10/138 (7.2%). The uptake of hepatitis B vaccination was significantly affected by the level of education (OR 0.284, 95% CI 0.08–1.01, p = 0.041), but in multivariable logistic regression, adjusted for confounders, the association between hepatitis B vaccination and participants’ level of education (aOR 3.09; 95% CI 0.95–10.16; p = 0.061) did not remain significant. Conclusions: In Nigeria, the national hepatitis B vaccination coverage among pregnant women appears poor, with the full-dose coverage even poorer. The level of education was not positively associated with uptake of hepatitis B vaccination, while lack of awareness of the vaccine was the commonest reason for non-uptake. Funding: TETFund National Research Fund 2019 (grant number TETFund/DR&D/CE/NRF/STI/33).
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Egbe, Catherine O., Stella A. Bialous, and Stanton Glantz. "Framework Convention on Tobacco Control Implementation in Nigeria: Lessons for Low- and Middle-Income Countries." Nicotine & Tobacco Research 21, no. 8 (April 6, 2018): 1122–30. http://dx.doi.org/10.1093/ntr/nty069.
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Abstract Background Nigeria is a significant tobacco market and influential country in Africa. Nigeria ratified the WHO Framework Convention on Tobacco Control (FCTC) in 2005. We reviewed Nigeria’s tobacco control legislation since 2000 and compliance of the National Tobacco Control Act (NTCA) 2015 with the FCTC. Methods We reviewed the National Tobacco Control Bills 2011 (proposed by legislature) and 2014 (proposed by Executive), the NTCA 2015, and media stories on tobacco control from 2008 to 2017. Results The NTCA, despite being more comprehensive than Nigeria’s first Tobacco Smoking (Control) law of 1990, maintained provisions promoted by the tobacco industry, for example: allowing designated smoking areas in hospitality venues, higher educational institutions, and transportation venues; a loophole in the advertising restrictions allowing communications with consenting adults; and having the Manufacturers Association of Nigeria (MAN) (which includes tobacco companies) on the National Tobacco Control Committee charged with working with the Ministry of Health to implement the law. The industry is also directly involved with the Standards Organisation of Nigeria (SON) in preparing regulations on cigarette constituents and emissions. In an unprecedented step globally, the law requires that implementing regulations be approved by the National Assembly, giving the industry another opportunity to weaken this law further by lobbying the legislators to favor the industry. As of January 2018, the law was still not being enforced. Conclusion The NTCA can be strengthened through implementation guidelines still being developed. The industry should be prevented from interfering with through MAN and SON, as required by FCTC Article 5.3. Implications The tobacco industry works to block Framework Convention on Tobacco Control implementation even after a country ratifies the treaty. The Nigerian case illustrates that it is essential for health authorities to remain vigilant and ensure that the tobacco industry does not play a decision-making role in the process of tobacco legislation and regulation either directly or indirectly. The unprecedented step of requiring approval of implementing regulations for the Nigerian law should not be allowed to become a precedent in other countries.
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Adejumo, Oluseyi, Cynthia Roli, Oludamilola Adebola Adejumo, Oladimeji Adedeji Junaid, and Sunday Samson Owolade. "Knowledge of the National Health Act among Physicians in two Tertiary Hospitals in Southern Nigeria." Babcock University Medical Journal 5, no. 2 (December 31, 2022): 85–91. http://dx.doi.org/10.38029/babcockunivmedj.v5i2.136.
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Objective: Knowledge of provisions of the National Health Act among physicians and stakeholders is pivotal to its successful implementation. This study aimed to assess the knowledge of the National Health Act (NHA) among Physicians in two tertiary hospitals in Nigeria. Methods: This was a cross-sectional study conducted in two tertiary hospitals in Southern Nigeria. The consecutively recruited eligible respondents were assessed for knowledge of NHA using a 24-item self-administered close-ended structured questionnaire. The total obtainable score was 26. Those with <13 points had poor knowledge, 13-21 points had good knowledge and >21 points had excellent knowledge. Data were analyzed using SPSS version 21 software. P-value of < 0.05 was taken as significant. Results: One hundred and ninety-five doctors with a male: female ratio of 1.9:1 participated in the study. The majority (91.8%) were ≤40 years and 129(66.2%) of the participants were ≤ 10 years post qualification. The frequency of correctly answered questions ranged between 7.7% - 89.2%. According to overall knowledge scores; 64.6% had poor knowledge; 35.4% had good knowledge and none had excellent scores. There was no statistically significant association between knowledge of NHA and gender, age, and number of years post-qualification (p > 0.05). Conclusion: This study showed that only about a third of the participants had good knowledge of key provisions of the NHA. We strongly recommend that relevant sections of the Act should be incorporated into the medical curriculum both at the undergraduate and postgraduate levels.
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Bello, Bashir, Sandra Elaine Hartley, and Gillian Yeowell. "Nigerian physiotherapists’ knowledge, current practice and perceptions of their role for promoting physical activity: A cross-sectional survey." PLOS ONE 17, no. 5 (May 10, 2022): e0266765. http://dx.doi.org/10.1371/journal.pone.0266765.
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Background Nigeria has the highest rates of physical inactivity in Africa. As physical inactivity is a leading global risk factor for non-communicable diseases (NCD), physical activity promotion is a strategy for their mitigation. Physiotherapists are already ideally situated to undertake this role and can assist in the reversal of NCD. Gaining insight into how physiotherapists in Nigeria perceive their role in relation to physical activity promotion is needed to ensure this undertaking will be effective. This national survey aimed to investigate Nigerian physiotherapists’ knowledge and current practice for promoting physical activity across Nigeria and perceptions of their role related to this. Methods Following ethical approval, a cross-sectional, online questionnaire survey design was employed to investigate the aim. 330 qualified physiotherapists, working across Nigeria were recruited. Internal consistency of the survey was examined using Cronbach’s alpha. Descriptive statistics were used to analyse closed questions. Thematic content analysis was used to analyse open-ended questions. Chi-square inferential statistic was used to investigate the association between variables with alpha interpreted at a level of 0.05. Results The internal consistency of the questionnaire survey was good overall (Cronbach Alpha α = 0.71). 330 physiotherapists participated. 99.4% agreed that discussing the benefits of a physically active lifestyle with patients is part of their role. However, over 60% did not feel confident in suggesting specific physical activity programs for their patients. 59.7% were aware of one or more physical activity guideline. However, only 49.1% were incorporating it into their practice. 85.5% felt that developing a physical activity guideline specifically for Nigeria would promote physical activity. 63.3% of respondents did not use any resource in promoting physical activity. An association was found between the physiotherapist’s awareness of physical activity guidelines and male sex (χ2 = 8.95, df = 2, p = 0.01). Conclusion Whilst most physiotherapists had a positive perception of their role in promoting physical activity, translating this into practice would seem to be challenging. A systems approach to physical activity health promotion is recommended with the need for a commitment by the Nigerian Government to the development and implementation of national guidelines. Incorporating more training in physiotherapy education could foster more confidence in the delivery of these guidelines. Greater use of resources and working with community organisations could help to optimise physical activity uptake in Nigeria.
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El Vilaly, Mohamed Abd salam, Maureen A. Jones, Makela Cordero Stankey, Justina Seyi-Olajide, Bisola Onajin-Obembe, Andat Dasogot, Stefanie J. Klug, et al. "Access to paediatric surgery: the geography of inequality in Nigeria." BMJ Global Health 6, no. 10 (October 2021): e006025. http://dx.doi.org/10.1136/bmjgh-2021-006025.
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BackgroundAbout 96.3 million children and adolescents aged 0–19 years reside in Nigeria, comprising 54% of the population. Without adequate access to surgery for commonly treatable diseases, many face disability and increased risk of mortality. Due to this population’s unique perioperative needs, increasing access to paediatric surgical care requires a situational evaluation of the distribution of paediatric surgeons and anaesthesiologists. This study’s aim is to identify the percentage of Nigerian youth who reside within 2 hours of paediatric surgical care at the state and national level.MethodsThe Association of Paediatric Surgeons of Nigeria and the Nigeria Society of Anaesthetists provided surgical and anaesthesia workforce data by state. Health facilities with paediatric surgeons were converted to point locations and integrated with ancillary geospatial layers and population estimates from 2016 and 2017. Catchment areas of 2 hours of travel time around a facility were deployed as the benchmark indicator to establish timely access.ResultsAcross Nigeria’s 36 states and Federal Capital Territory, the percentage of Nigeria’s 0–19 population residing within 2 hours of a health facility with a paediatric surgical and anaesthesia workforce ranges from less than 2% to 22.7%–30.5%. In 3 states, only 2.1%–4.8% of the population can access a facility within 2 hours, 12 have 4.9%–13.8%, and 8 have 13.9%–22.6%.ConclusionThere is significant variation across Nigerian states regarding access to surgical care, with 69.5%–98% of Nigeria’s 0–19 population lacking access. Developing paediatric surgical services in underserved Nigerian states and investing in the training of paediatric surgical and anaesthesia workforce for those states are key components in improving the health of Nigeria’s 0–19 population and reducing Nigeria’s burden of surgical disease, in line with Nigeria’s National Surgical, Obstetrics, Anaesthesia and Nursing Plan.
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Adesina, Miracle, Isaac Olufadewa, and Ruth Oladele. "Knowledge of HIV and other sexually transmitted infections and place of delivery among urban women in South-West Nigeria." Razi International Medical Journal 2, no. 2 (November 30, 2022): 41–51. http://dx.doi.org/10.56101/rimj.v2i2.52.
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Background: HIV and other Sexually Transmitted Infections (STIs) pose serious risks to health security especially to women, therefore, knowledge of their complications and attitude toward sexual health is important in planning preventive and treatment strategies among women in Nigeria. This study aims to assess the knowledge of HIV and other STIs and its association with the choice of place of delivery among urban women in south west Nigeria. Methods: Data for urban women in south-west Nigeria was collected from National Demographic Survey (DHS) 2018. It evaluated their knowledge of HIV and other STIs in relation to the location of most recent childbirth. Chi-square (χ2) test and binary logistic regression analysis were conducted to establish association between variables using SPSS. Results: 4604 women were surveyed. Some (21.9%) of the respondents had poor knowledge of HIV and other STIs. Women who had secondary school education were 1.7 times and 2.6 times more likely to have knowledge of HIV and other STIs respectively (OR=1.737; p<0.001; CI=1.402 - 2.153; OR=2.604; p<0.001; CI=1.934 - 3.507). Women who delivered their first child in public healthcare facilities were 1.7 times more likely to have good knowledge of HIV and STIs (OR=1.674; p<0.001; CI=1.233 - 2.275). Conclusion: Women education and choice of place of delivery are important factors for knowledge of HIV and other STIs among urban women. Therefore, it is essential to implement more educational programmes specifically targeted at less educated women in urban regions of Nigeria.
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Eleje, George Uchenna, Ayyuba Rabiu, Ikechukwu Innocent Mbachu, Godwin Otuodichinma Akaba, Olabisi Morebise Loto, Hadiza Abdullahi Usman, Preye Owen Fiebai, et al. "Awareness and prevalence of hepatitis C virus infection among pregnant women in Nigeria: A national pilot cross-sectional study." Women's Health 17 (January 2021): 174550652110317. http://dx.doi.org/10.1177/17455065211031718.
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Background: There are no national data on hepatitis C virus awareness and burden among pregnant women to justify its routine screening. Objectives: To investigate awareness, seroprevalence and risk factors for hepatitis C virus infection among pregnant women in Nigeria. Methods: A total of 159 pregnant women from antenatal clinics across six geopolitical zones in Nigeria consented to anti-hepatitis C virus testing which was confirmed using polymerase chain reaction technique. Confirmed hepatitis C virus positive women were further tested for hepatitis B and HIV. Participants were evaluated for risk factors for hepatitis C virus. Odds ratios, adjusted odds ratios, and their 95% confidence intervals (CIs) were determined, and p-values of <0.05 were considered significant. Results: Of 159 participants, 77 (48.4%; 95% confidence interval = 38.2%–60.5%) were aware of hepatitis C virus infection and awareness of hepatitis C virus was associated with young age (odds ratio = 2.21; 95% confidence interval = 1.16–4.21), high educational level (odds ratio = 3.29; 95% confidence interval = 1.63–6.64), and participants’ occupation (odds ratio = 0.51; 95% confidence interval = 0.26–0.99). In multivariable logistic regression, adjusted for confounders, the association between awareness of hepatitis C virus and participants’ young age (adjusted odds ratio = 1.60; 95% confidence interval = 1.09–2.35; p = 0.018) and high educational level (adjusted odds ratio = 1.48; 95% confidence interval = 1.17–1.86; p = 0.001) remained significant. Hepatitis C virus seroprevalence was found to be 1.3% (95% confidence interval = 0.2%–4.5%). All (100.0%, 95% confidence interval = 12.1%–100.0%) the hepatitis C virus-positive participants and 99 (63.1%, 95% confidence interval = 51.3%–76.8%) hepatitis C virus-negative participants had identifiable hepatitis C virus risk factors. Dual seropositivity of anti-hepatitis C virus/anti-HIV and anti-hepatitis C virus/hepatitis B surface antigen each accounted for 0.6%. The most identified risk factors were multiple sexual partners (15.7%), shared needles (13.8%), and blood transfusion (11.3%). There was no significant association between the risk factors and hepatitis C virus positive status. Conclusion: Awareness of hepatitis C virus infection among pregnant women in Nigeria is low and those aware are positively influenced by young age and high educational level. The prevalence of hepatitis C virus infection is high and provides preliminary evidence to justify antenatal routine screening.
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Oloyo, Raheem Adisa. "Cultivation of Polytechnic-Industry Linkage for Development and Delivery of Curriculum for Technical Education: A Case Study of The Federal Polytechnic, Ilaro." Journal of Educational and Developmental Psychology 9, no. 1 (April 25, 2019): 69. http://dx.doi.org/10.5539/jedp.v9n1p69.
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The implication of the unsuitability of young Nigerian graduates for available jobs in the industry raises the question as to the appropriateness of the training received while in school. It has exacerbated the unemployment problem in the Country, and it is worrisome. Of a necessity in curriculum development and delivery, therefore is the adoption of an approach that takes cognizance of the job function of the graduates in the industry and/or workplace and the skills required to perform on the job. In other words, the curriculum must target the job market demand and needs. This paper reports on the development of a demand-led curriculum in National Diploma Cement Engineering Technology through the partnership of the Federal Polytechnic, Ilaro with Cement Industry, Cement Training Institute of Nigeria, Manufacturers Association of Nigeria, and the National Board for Technical Education. The paper concludes that the emerging graduates from the implementation of the curriculum would have acquired the appropriate skills for the job, and would be acceptable and fit to perform effectively in the industry. Besides, opportunities for earning industry research income and reputation through the provision of research support to the industry is an added benefit derivable from the linkage.
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Sepah, Yasir, Lubna Samad, Arshad Altaf, Nithya Rajagopalan, and Aamir Javed Khan. "Aspiration in injections: should we continue or abandon the practice?" F1000Research 3 (July 10, 2014): 157. http://dx.doi.org/10.12688/f1000research.1113.1.
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Aspiration during any kind of injection is meant to ensure that the needle tip is at the desired location during this blind procedure. While aspiration appears to be a simple procedure, it has generated a lot of controversy concerning the perceived benefits and indications. Advocates and opponents of aspiration both make logically sound claims. However, due to scarcity of available data, there is no evidence that this procedure is truly beneficial or unwarranted. Keeping in view the huge number of injections given worldwide, it is important that we draw attention to key questions regarding aspiration that, up till now, remain unanswered. In this review, we have attempted to gather and present literature on aspiration both from published and non-published sources in order to provide not only an exhaustive review of the subject, but also a starting point for further studies on more specific areas requiring clarification. A literature review was conducted using the US National Institute of Health’s PubMed service (including Medline), Google Scholar and Scopus. Guidelines provided by the World Health Organization, Safe Injection Global Network, International Council of Nursing, Center for Disease Control, US Federal Drug Agency, UK National Health Services, British Medical Association, Europe Nursing and Midwifery Council, Public Health Agency Canada, Pakistan Medical Association and International Organization of Standardization recommendations 7886 parts 1-4 for sterile hypodermics were reviewed for relevant information. In addition, curricula of several medical/-nursing schools from India, Nigeria and Pakistan, the US pharmacopeia Data from the WHO Program for International Drug Monitoring network in regard to adverse events as a result of not aspirating prior to injection delivery were reviewed. Curricula of selected major medical/nursing schools in India, Nigeria and Pakistan, national therapeutic formularies, product inserts of most commonly used drugs and other possible sources of information regarding aspiration and injections were consulted as well.
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Sepah, Yasir, Lubna Samad, Arshad Altaf, Muhammad Sohail Halim, Nithya Rajagopalan, and Aamir Javed Khan. "Aspiration in injections: should we continue or abandon the practice?" F1000Research 3 (February 1, 2017): 157. http://dx.doi.org/10.12688/f1000research.1113.2.
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Aspiration during any kind of injection is meant to ensure that the needle tip is at the desired location during this blind procedure. While aspiration appears to be a simple procedure, it has generated a lot of controversy concerning the perceived benefits and indications. Advocates and opponents of aspiration both make logically sound claims. However, due to scarcity of available data, there is no evidence that this procedure is truly beneficial or unwarranted. Keeping in view the huge number of injections given worldwide, it is important that we draw attention to key questions regarding aspiration that, up till now, remain unanswered. In this review, we have attempted to gather and present literature on aspiration both from published and non-published sources in order to provide not only an exhaustive review of the subject, but also a starting point for further studies on more specific areas requiring clarification. A literature review was conducted using the US National Institute of Health’s PubMed service (including Medline), Google Scholar and Scopus. Guidelines provided by the World Health Organization, Safe Injection Global Network, International Council of Nursing, Center for Disease Control, US Federal Drug Agency, UK National Health Services, British Medical Association, Europe Nursing and Midwifery Council, Public Health Agency Canada, Pakistan Medical Association and International Organization of Standardization recommendations 7886 parts 1-4 for sterile hypodermics were reviewed for relevant information. In addition, curricula of several medical/-nursing schools from India, Nigeria and Pakistan, the US pharmacopeia Data from the WHO Program for International Drug Monitoring network in regard to adverse events as a result of not aspirating prior to injection delivery were reviewed. Curricula of selected major medical/nursing schools in India, Nigeria and Pakistan, national therapeutic formularies, product inserts of most commonly used drugs and other possible sources of information regarding aspiration and injections were consulted as well.
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Sepah, Yasir, Lubna Samad, Arshad Altaf, Muhammad Sohail Halim, Nithya Rajagopalan, and Aamir Javed Khan. "Aspiration in injections: should we continue or abandon the practice?" F1000Research 3 (March 1, 2017): 157. http://dx.doi.org/10.12688/f1000research.1113.3.
Full textAbstract:
Aspiration during any kind of injection is meant to ensure that the needle tip is at the desired location during this blind procedure. While aspiration appears to be a simple procedure, it has generated a lot of controversy concerning the perceived benefits and indications. Advocates and opponents of aspiration both make logically sound claims. However, due to scarcity of available data, there is no evidence that this procedure is truly beneficial or unwarranted. Keeping in view the huge number of injections given worldwide, it is important that we draw attention to key questions regarding aspiration that, up till now, remain unanswered. In this review, we have attempted to gather and present literature on aspiration both from published and non-published sources in order to provide not only an exhaustive review of the subject, but also a starting point for further studies on more specific areas requiring clarification. A literature review was conducted using the US National Institute of Health’s PubMed service (including Medline), Google Scholar and Scopus. Guidelines provided by the World Health Organization, Safe Injection Global Network, International Council of Nursing, Center for Disease Control, US Federal Drug Agency, UK National Health Services, British Medical Association, Europe Nursing and Midwifery Council, Public Health Agency Canada, Pakistan Medical Association and International Organization of Standardization recommendations 7886 parts 1-4 for sterile hypodermics were reviewed for relevant information. In addition, curricula of several medical/nursing schools from India, Nigeria and Pakistan, the US pharmacopeia Data from the WHO Program for International Drug Monitoring network in regard to adverse events as a result of not aspirating prior to injection delivery were reviewed. Curricula of selected major medical/nursing schools in India, Nigeria and Pakistan, national therapeutic formularies, product inserts of most commonly used drugs and other possible sources of information regarding aspiration and injections were consulted as well.
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Omene, Godwin E., E. C. Odogwu, and Tom E. Allen. "FIRST AFRICAN OIL SPILL COOPERATIVE: CLEAN NIGERIA ASSOCIATES." International Oil Spill Conference Proceedings 1987, no. 1 (April 1, 1987): 151–56. http://dx.doi.org/10.7901/2169-3358-1987-1-151.
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ABSTRACT In November 1981 the petroleum companies operating in Nigeria formed a cooperative with the general purpose of developing an oil industry-sponsored organization for combating oil spills. The organization was named Clean Nigeria Associates (CNA). Individual oil companies operating in Nigeria now have and have had in the past the capability to combat oil spills, but most were unprepared to handle major oil spills. Thus, the main thrust of the cooperative was to develop an equipment stockpile and response capability commensurate with major spill risks. Through competitive bidding, Halliburton Nigeria, Ltd. was selected as the cooperative contractor. Agreements were formally signed in September 1984. Since that time the equipment required by the association was procured by Halliburton and put in place at two locations, Warri and Port Harcourt. These two locations were selected because of their proximity to major production areas. Bases were established at Nigerian Ports Authority facilities which were set aside for oil field operations. Thus, equipment warehouses are in excellent positions to respond to marine spills, and to respond to land spills by road. The equipment stockpile consists of 27,000 ft of booms, 28 skimmers—both for protected waters and offshore, 4,000 bales of sorbents, 26 pumps, 14 boats (ten 15 ft and four 49 ft) and an assortment of vehicles and other support equipment. CNA has a dedicated staff of 38. The staff consists of management, equipment operators, mechanics, boat crews, and support personnel. Since December 1984, training of national personnel on spill response and safety has been a high priority and has continued to this date.
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Amoko, A., A. O. Ayodapo, T. O. Dele, and H. Abitare. "The prevalence of anxiety symptoms and associated factors among Nigerians newly posted for National Youth Service Corps programme in North-Western Nigeria." Research Journal of Health Sciences 9, no. 3 (July 7, 2021): 236–44. http://dx.doi.org/10.4314/rejhs.v9i3.4.
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Objectives: This study was done to determine the prevalence of anxiety symptoms and assess the associated factors among new members of national youth service corps (NYSC) programme in North-Western Nigeria.Method: A clinic-based descriptive cross-sectional study with convenient sampling method using selfadministered questionnaires was done among 157, 2018 Batch-C, corps members at Dakingari orientation camp in Kebbi State, over a period of three weeks. The prevalence of anxiety symptoms was determined using anxiety subset of Hospital Anxiety and Depression scale. Data were analyzed with SPSS-16 andChi-square was used to assess the degree of association between anxiety symptoms and certain factors. Pvalue of less than 0.05 was considered statistically significant.Results: The prevalence of anxiety symptoms was 50.0% among the respondents. There was a significant association between the presence of anxiety symptoms and age of the respondents (P-value= 0.006).Conclusion: The high prevalence of anxiety symptoms among the new NYSC members suggests the need to take preventive measures such as incorporation of subjects on what should be expected during service year into the undergraduate learning curriculum. Doctors attending to youth corps members, especially when on camp, should routinely screen them for anxiety symptoms.