Competitive Strategy

This study examines the expectations, benefits and challenges of adoption of International Public Sector Accounting Standards (IPSAS) in Nigeria. The objective of this study is to determine the benefits, expectations and the challenges that Nigeria will face in her quest to adopt IPSAS. This study is based on data obtained from literature survey and archival sources in the context of IPSAS adoption in Nigeria. Content analysis was used to analyze the relevant literatures. It was observed that adoption of IPSAS is expected to increase the level of accountability, transparency, comparability and international best practices in public sector of Nigeria. Also, it was discovered that adoption of IPSAS based standards will provide more meaningful information for decision makers and improve the quality of the financial reporting system in Nigeria. Hence, the study concludes that the adoption of IPSAS in Nigeria is expected to impact operating procedures, reporting practices thereby strengthening good governance and relations with the government and the governed. The study recommends that the government should provide the legal framework for proper and effective implementation of IPSAS accrual basis of accounting in Nigeria. Efforts should be made to enshrine the requirements of IPSAS accrual basis into the appropriate regulatory systems such as the constitution of the Federal Republic of Nigeria and the Financial Regulations and public sector accounting staff should be properly trained on IPSAS.

Journal of Ancient Diseases & Preventive Remedies, 2014

Plague has been without doubt one of the most important and devastating epidemic diseases of mankind. During the past decade, this disease has received much attention because of its potential use as an agent of biowarfare and bioterrorism. However, while it is easy to forget its importance in the 21 st century and view the disease only as a historic curiosity, relegating it to the sidelines of infectious diseases, plague is clearly an important and re-emerging infectious disease. In today's world, it is easy to focus on its potential use as a bioweapon, however, one must also consider that there is still much to learn about the pathogenicity and enzoonotic transmission cycles connected to the natural occurrence of this disease. Plague is still an important, naturally occurring disease as it was 1,000 years ago. This review highlights some of the important aspects of the disease throughout history with a discussion of the current situation of naturally occurring plague in the 21 st century.

There are so many products that can be offered by lslamic banking. They must not be done with the ways or procedures that break the lslamic law (Syria) for example interest (riba) which is always done in conventional banking sysfem. The application of syaria in the banking operation makes the lslamic Bank different than conventional one. ln this paper, the products and the transaction (akad) in lslamic banking will be described in simple way. The example of products and akad in the real operating of lslamic Banking a/so ls given to make the explanation more clearly. The Examples are come from Bank Syariah Madiri lndonesia. lt is hope that all simple description about product and akad in lslamic Banking make reader more familiar to the lslamic Banking.

Accountability Policies in Education, 2019

Jerusalem Journal of Archaeology, 2023

The toparchy of Acrabat occupied the border between Judea and Samaria during much of the Roman and Byzantine periods. During the late Second Temple period, it was the northernmost administrative district of Judea. The decades of 70-136 CE, which encompass the interbellum period and the Bar Kokhba Revolt, remain opaque. Until recently, the region's ethnic composition, in general, and the existence of Jewish communities, in particular, was obscure. This study presents and analyzes new data from recent excavations and surveys in the toparchy's territory. We draw two conclusions: (1) A Jewish population resided in the region during the interbellum period and participated in the Bar Kokhba Revolt, and (2) the northern border of the Bar Kokhba administration was roughly the same as the northern border of Judea in the late Second Temple period. These conclusions indicate that the Jewish territory during the Second Jewish Revolt extended further north than was previously thought.

Hernia Surgery and Recent Developments, 2018

Expanding view of minimal invasive surgery horizon reveals new practice areas for surgeons and patients. Laparoscopic inguinal hernia repair is an example in progress wondered by many patients and surgeons. Advantages in laparoscopic repair motivate surgeons to discover this popular field. In addition, patients search the most convenient surgical method for themselves today. Laparoscopic approaches to inguinal hernia surgery have become popular as a result of the development of experience about different laparoscopic interventions, and these techniques are increasingly used these days. As other laparoscopic surgical methods, experience is the most important point in order to obtain good results. This chapter aims to show technical details, pitfalls and the literature results about two methods that are commonly used in laparoscopic inguinal hernia repair.

Luận án Tiến sĩ được hoàn thành bằng nỗ lực và nghiêm túc của tôi trong quá trình học tập, nghiên cứu khoa học và luôn được sự hỗ trợ, giúp đỡ tận tình của các Thầy giáo hướng dẫn khoa học, nhà khoa học, chuyên gia và đồng nghiệp thuộc Viện Nghiên cứu quản lý kinh tế Trung ương, thuộc Bộ Tài chính và gia đình tôi.