₦airaland Forum

ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY (A CASE STUDY OF THE NIGERIAN RAILWAY CORPORATION ENUGU)
ABSTRACT
Accounting information system in a transport organization has been a great problem to the third world countries in general, which Nigeria as a country has its own share. This research work, “Accounting information system in a transport organization, suggests ways of minimizing the effects of the problems of inefficient accounting information. It is believe that an improvement in this regards will enhance the performance of the corporation. To enable the researcher find solution to the problem of this study, some questions were raised in the form of hypotheses, which were developed comprising the null and alternative hypotheses. The methods of data collection were primary and secondary data method. The data collected were analyzed by use of simple percentages while chi-square was used to test the hypothesis formulated for validity. Findings show that accounting information is an indispensible tool in the management of Nigeria Railway Corporation and the activities of unqualified and incompetent accounting officers are responsible for the performance of the accounts departments in Nigeria Railway Corporation. Based on the findings, the researcher concludes that the accountant should put more efforts especially when computing the financial statement since accounts fraud result from ignorant of proper accounting procedures. Since the financial statement are sources of document of accounting information, efforts should be made in generating more relevant, timely, effective and accurate accounting information necessary for prevention or detection of fraud.

TABLE OF CONTENT
Title page--------------------------------------------------------------------------- i
Approval page---------------------------------------------------------------------- ii
Dedication --------------------------------------------------------------------------- iii
Acknowledgement ----------------------------------------------------------------- iv
Abstract ------------------------------------------------------------------------------ v
Table of content--------------------------------------------------------------------- vi
nCHAPTER ONE
1.0 Introduction----------------------------------------------------------------- 1
1.1 Background of the study-------------------------------------------------- 1
1.2 Statement of problem----------------------------------------------------- 4
1.3 Objective of the study----------------------------------------------------- 5 1.4 Research questions-------------------------------------------------------- 6
1.5 Hypothesis of the study---------------------------------------------------- 7
1.6 Significance of the study--------------------------------------------------- 8 1.7 Scope and limitation of the study---------------------------------------- 8
1.8 Definition of terms---------------------------------------------------------- 9
CHAPTER TWO: LITERATURE REVIEW
2.0 literature review---------------------------------------------------------- 11
2.1 The concept of accounting information system----------------------- 16
2.2 The importance of accounting information---------------------------- 19
2.3 The users of accounting information------------------------------------ 20 7
2.4 Criticism of accounting information system in Nigeria Railway Corporation Enugu---------- 21
2.5 The output of an information and the users.---------------------------- 24
2.6 The outline of the information generation process and source document---------------------------------- 28
2.7 Application of computer system---------------------------------------------33
2.8 Accounts department in the Nigeria Railway Corporation Enugu 36
2.9 Functions of the accounts department------------------------------------ 38
2.10 Officers of the accounts department--------------------------------------- 38
2.11 Accounting officers and heads of department----------------------------39
2.12 Disagreement between accounts officers and heads of department 39 2.13 Accounting system in Nigeria Railway Corporation-------------------- 40 2.14 Capital expenditure budgeting------------------------------------------------42
2.15 Expenditure checking section-------------------------------------------------46
Reference
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.1 Research design--------------------------------------------------------------- 55
3.2 Sources of data ---------------------------------------------------------------- 56
3.3 Research instrument---------------------------------------------------------- 57
3.4 Reliability and Validity of research instrument------------------------- 58
3.5 Population --------------------------------------------------------------------- 58
3.6 Sample size/ techniques----------------------------------------------------- 60 8
3.7 Administration of research instrument----------------------------------- 63 3.8 Method of data analysis------------------------------------------------------- 64
3.9 Decision criterion for validity of hypothesis------------------------------ 65
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS…………
4.1 Data presentation---------------------------------------
4.2 Testing of hypothesis-----
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of findings-
5.2 Conclusion---------
5.3 Recommendation--------
Bibliography-------------------
Appendix ------------------------

INTERNAL AUDIT AS A TOOL IN ACHIEVING ORGANISATIONAL OBJECTIVES

CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
The system of controls adopted in any economy greatly determines the development and growth of that economy. To ensure optimization in money, materials, machine, time, resources and management of men, controls are essential.
These controls are installed by many organisations including banks to check how effective and efficient they maximize their resources. One of such controls commonly used to minimize wastage and guide plan to their eventual accomplishment is “INTERNAL AUDITING”.
Auditing has been in existence for many years, it was in ancient Egypt and the great mercantile establishment of the middle ages. This shows that internal auditing can neither be neglected nor under rated in our modern economy for it was borne of the complexities of modern business dominate and transactions involved. In that, other management of various large businesses, organisations and government concern recognised internal auditing as valuable machinery and achieving and objective deemed accurate at a point in time.
The term “Audit” is from a Latin word “Audire” which means “Hears”. This is because the accounts of an estate domain were checked by having them called out of these who completed them to those in authority. With the growth of trade and commerce the need for more accurate methods of recording business activities arose. Auditing is a process whereby the books of account and vouchers of business entities (including charity users/trusts) are subjected to critical examinations by professionally qualified and independent account (Auditors) on such a detail will enable them from an option as to their truth and fairness. The auditing is the bridge across the credibility gap created by the separation of management from ownership.
The complexities of the art of management extends to increasing ware of business fraud, embezzlement and the cash squeeze which often cripple many companies. The management has to look inward in order to uphold the space of activities and keep abreast with the changes in their immediate and external environment, and this can only be achieved as good and effective internal control system of which internal auditing is a major section. A writer maintained that the existence of an efficient and effective system of internal control both in design and operation which is the responsibility of management with the best to prevent fraud or at worst help to detect such fraud at the earliest opportunity.
It is a function carried out by an independent staff in audit department with the sole aim of reporting on fairness and truly of financial statement. However since the internal auditors are employee of the firm or the establishment concern, independence is not always achieved.
The comprehensive courage of an internal audit upon several factors, a general rule is that department should of course have as much freedom as possible without interference from the management. In such circumstances; the internal auditors will have a greatly enhanced share in recommending new and concluding investigations where appropriate. The terms of reference should be defined as lack of this may lead the department and those in another.
To avert this ugly incident and ensure greater coverage during investigations, management issues guidelines to heads of divisions to always make necessary documents/records/files available to audit staff as may be demanded by them while performing their duties. A proper audit work should be able to:
Review the accounting systems as related to internal control. Examine the economy or review the economy efficiency and effectiveness of operation. Examine financial and operating information for management Review the implementation of cooperate policy plans and procedures. Assist in implementation of new accounting system Providing a training ground for both financial general management personnel.
Internal audit functions can help to spot out differences in systems, so as to evolve corrective measures at the earliest opportunities. Internal auditors appraise, analyse and report upon the policies and methods employed in the bank.
The duties of internal auditors to the general performance of the whole organisation cannot qualify; maintain a good internal control system maintained by qualified chartered accountants.
1.2 STATEMENT OF THE PROBLEM
Internal control system may be insufficient based on some predicament. These may include lack of segregation and assignments of duties of accounting staff. Also the scopes of duties of internal audit unit are so wide and their scales of operations so low as well as the shortage of qualified staff to carry out internal auditing and accounting duties.
Independence of accounting officer can easily be influenced by management which can affect the internal audit system of an organisation clearly defines as a result of two or more dishonest staff can collide to override the efficiency of the internal control system. The criticism of internal control system has been extended to the banking industry hence the study of internal audit as a tool for effective management.
1.3 OBJECTIVE OF THE STUDY
Internal audit is a tool, procedure, way to helping organisations achieve their set goals or objectives. The main objective of the study is to examine the effectiveness of internal audit in an organisation.
Other objectives of this study are as follows: To show how internal audit assist in management operations. To show how organisational hierarchy has influenced internal audit department.
To ascertain how internal audit department is a base to achieving value for money audit.
1.4 RESEARCH QUESTIONS
1. Does internal audit actually assist in management operations?
2. Does organisational hierarchy enhance internal audit performance?
3. Can internal audit be a base to achieving value for money?
1.5 STATEMENT OF THE HYPOTHESES
In this section the hypothesis selected in chapter one is tested relevant question from the question for, and the questionnaire aroused to the test of the hypothesis.
HYPOTHESIS ONE
Ho; internal audit is not a source of help to prudent management operations.
H1; internal audit is a source of help to prudent management operations.
HYPOTHESIS TWO
Ho; the recognition accorded to the internal audit department in the organisation hierarchy do not enhanced the system of the organisational operations.
H1; the recognition accorded to the internal audit department in the organisation hierarchy do enhanced the system of the organisational operations.
HYPOTHESIS THREE
Ho; internal audit department is not a base for achieving value for money audit
H1; internal audit department is a base for achieving value for money audit
1.6 SIGNIFICANCE OF THE STUDY
Due to the ignorance of the public as to the contribution of internal audit department to efficient management makes this study essential. This is the form at which the public believe that internal audit is not necessary as it delays job, while some sees it as the only way to detect frauds and misappropriation of funds in a firm/organisation.
So this project will make clear, the merits of having a source of internal audit, which benefits and how such benefits comes.
Secondly, the inability of workers to effectively and efficiently utilize resources and lack of proper control mechanisms has led to wastage of human resources, time, and finance and material resources. This study will help management in bringing about greater efficiency and effective use of resources and the same management cost. E. Woo [1988] (FCA) if maintained that great deal of the work of an internal auditor is curled with the evaluation of systems internal checks, conservations with officials (the results of when, was later confirmed by examinations of records) and general stripling of records. This study makes more insights into the differences in current internal audit practices in the banking system and suggests useful innovation for making necessary changes in both the organisation and implementation into internal audit functions as it contains and obtains in Afri-bank plc.
Lastly, this will at most expose the benefits of this great department to companies who do not have such, so that they can establish this control department without delay.
In further research, the shareholders in any organisation/firm are the beneficiary when it comes to the role of internal auditing in the view at which frauds detected are made known to them, not only the shareholders, but the also the general public as a whole, so as to give assurance of less risk in creating business opportunities with such firms/organisation and knowing the financial stability of such firm/organisation. Also detecting fraud helps in firms/organisations the board of trustees protect the rights of such firm/organisation at which either misappropriation of frauds in an organisation is going bankrupt.
This is of the view at which internal auditors helps organisations/firms/companies get back to achieving their goals/objectives.
1.7 SCOPE OF THE STUDY
Various measures of internal control system are considered in Mainstreet bank, but more concentrations would be made on internal audit aspect for the purpose of this study. Accounting systems and related internal control measure the position, the independence of the auditors as well as the scope of his workers is here to be studied.
1.8 LIMITATION OF THE STUDY
Certain problems and limitations are expected to face the study, such problems are lack of resources or time to study or go around other divisions of the bank.
Also, some staff may not like to reveal information which they regard as classified, deputes the facts that manager of the bank has given the manager of the bank approved.
1.9 DEFINITION OF TERMS
It is necessary that clear definitions of some technical terms and words are given to avoid any possible confusion that may arise because of their usage.
1) FINANCIAL AUDITING; it is sometimes referred to as auditing (external) or simply as auditing. The American accounting committee on basic concepts (1972) has defined it as “a systematic process of obtaining and evaluating evidence regarding asserting about economic actions and events to ascertain the degree of correspondence between those ascertained and established the degree criteria and communicating the results to interested users.
2) INTERNAL AUDITING; H. Millichamp (1979) defines it as “independent appraised activity within an organisation foe the review of accounting financially and other operations as a basic of services to management. It is a managerial control, which functions by measuring and evaluating the effectiveness of other control.
3) INTERNAL CONTROL; The institute of chartered accountants for England and Wales defined it as “a whole system of control, financial and otherwise established by the management in order to carry out the business of an enterprise in an orderly and efficient manner, ensure adherence to management policies, safeguard the assets and secure as far as possible the completeness and accuracy of records”.
4) AUDIT REPORT; - This is a report prepared by a qualified accountant and to express the opinion that the accounts show a true and fair view and comply with statutory requirements.
5) FRAUD; The use of deception for unlawful gain or unjust advantage.
6) INERNAL CHECK;- it is defined as the allocation of authority and work, in such a manner as to afford checks on the routine transactions of day to day work by means of works of the person being proved independent of another, or the work of one person being complementary to that of another



ALVINPROJECT.COM.NG

ABSTRACT
This study investigated Nigeria’s roles (diplomatic, political, cultural, socioeconomic, conflict management and peace resolution) in the West Africa region, from 1990 to 2005. This time frame is particularly important, because in the 1990s, the West African region experienced an outbreak of inter/intra state conflicts. These conflicts have been studied extensively by social scientists, political analysts and other scholars. In many of these studies, the analysts have focused mostly on the intervening roles of groups and organizations, such as the United Nations (UN), and the Economic Community of West African States (ECOWAS). What this study found missing, however, is an in-depth analysis of the role(s) of individual member states, such as Nigeria. The inter-agency framework for conflict analysis in transition and the contemporary history approaches were utilized to further understand the dynamics of conflict management and peace resolution in West Africa. The conclusion drawn from the findings suggest that Nigeria plays pivotal conflict resolution roles in the West African region. These roles though necessitated by the limited role of the international community in Africa since the end of the Cold War, and by the need for regional political stability and security, have placed added burden on Nigeria as evidenced by the case history of the Liberian and Sierra Leonean crises of the 1990s.





CHAPTER ONE
INTRODUCTION

1.1 BACKGROUND OF THE STUDY
The interest in conflict management and peace resolution has been the subject of several studies and continues to dominate the minds of many on the international scene. Fundamentally, peace and conflict resolution relates to the preservation of peace, especially the supervision by international forces of a truce between hostile nations. It has been a subject of vast academic and professional inquiry, primarily because of its importance as a strategy for maintaining and preserving peace, stability, and order in conflict-ridden parts of the world. Worldwide, old and new conflicts, emanating largely from people’s quest for political, economic, territorial, and even cultural independence and power, provide justification for peace and conflict resolution initiatives and efforts at the international and regional levels.
Enormous resources and efforts are invested continuously in peace and conflict resolution by international organizations, such as the United Nations (UN), by world powers, such as the United States, and by regional powers, such as Nigeria in the case of West Africa. As strategically important as conflict resolution is to peace and order worldwide, there is much to learn about the political, economic and tactical dimensions and dynamics of conflict resolution as an activity.
Nigeria acts in her capacity as an individual state and as a member of the Economic Community of West African States (ECOWAS). Nigeria’s roles in conflict management and peace resolution can be traced as far back as 1960 and even before then. The motivation for this inquiry stems from a need to understand the dynamics of regional peace and conflict resolution particularly in relation to West African peacekeeping missions. Part of this study is also an attempt to further understand the reasons behind, and the extent of, Nigeria’s conflict resolution roles, because they differ from the traditional United Nations’ (UN) peacekeeping missions.
In this research, the interest in peace and conflict resolution as a subject is from the point of view of political scholarship or analysis. Essentially, this interest is pursued by delving into the politics of peacekeeping in West Africa, zeroing in specifically on Nigeria’s roles.
The motivation for Nigeria’s roles will be investigated, along with the various channels through which the roles are played. For the latter, an assessment of ECOWAS and its monitoring group, Economic Community of West African States Monitoring Group (ECOMOG), will be made. To further enhance the depth of this analysis, an evaluation of Nigeria’s roles in ECOWAS/ECOMOG will also be carried out.
The scope of analysis of Nigeria’s peace and conflict resolution roles in West Africa will cover diplomatic, peacekeeping, peace enforcement, political, socioeconomic and cultural dimensions. Outside the roles of the UN and world powers such as Britain, France, and the United States of America, little is known about the roles of individual member states in regional alliances in peace and conflict resolution. This information gap is particularly serious in regions in the developing world, and especially in Africa. In West Africa, the geo political region of focus in this study, there is a significant body of literature on ECOMOG’s participation in different peace and conflict resolution events in West Africa, but none shows, for example, an in-depth analysis of the peacekeeping roles played significantly by a country like Nigeria, a role that is unparalleled by any other country in the region.

1.2 STATEMENT OF THE PROBLEM
During the Cold War era, the West African region was relatively politically stable but in the 1990s, the region became home to some of the world’s deadliest conflicts.
These conflicts have been studied extensively by social scientists, political analysts and other scholars. In many of these studies, the analyses have focused mostly on the intervening roles of groups and organizations, such as the UN, ECOMOG, and others.
What this research finds missing, however, is an in-depth analysis of the role of individual member states, such as Nigeria, which plays pivotal peacekeeping and conflict resolution roles in the West African sub region. Considering two West African countries, Liberia and Sierra Leone, will afford substantial insights into Nigeria’s roles in West Africa.

1.3 SIGNIFICANCE OF THE STUDY
This study has both conceptual and empirical significance. Conceptually, the study will contribute to the existing literature on conflict management and peace resolution in West Africa, and help bring additional academic focus to the dynamics of peace and conflict resolution in the region. The study is also significant from an empirical perspective, since the findings will be relevant to other future individual/sub-regional (African or global), peacekeeping framework analysis.
More importantly, the study hopes that subsequent discussions on the subject of inquiry, will yield focused attention by scholars of African politics, and stimulate further debate among social science scholars and other political observers alike, about, not only Nigeria’s peace and conflict resolution roles, but Nigeria’s commitments and contributions in the region and indeed, in the continent of Africa.

1.4 RESEARCH QUESTIONS
With the above stated background, in analyzing Nigeria’s conflict management and peace resolution roles in West Africa, this study will address the following specific questions:
RQ1: What are the specific results and challenges of Nigeria’s peace and conflict resolution roles in West Africa?
RQ2: What are the views and responses of Nigeria’s neighbors to her peace and conflict resolution roles in the West African region?


1.5 OBJECTIVES OF THE STUDY
The main objective of this study is Nigeria’s role in conflict management and peace resolution within West Africa sub regions. Other objectives include;
1. To establish the scope and extent of Nigeria’s roles in conflict resolution in West Africa.
2. To study the relationship between Nigeria and her neighbors as well as the perception of Nigeria by her neighbors in West Africa

1.6 SCOPE AND LIMITATION OF THE STUDY
In any inquiry of this nature, certain issues will always present some level of difficulty and problems, this study is no exception. Through the course of this endeavor, difficulties encountered were: the non-exhaustible barrage of information, conflicting statements from various newspaper reports, and conflicting statements of the research area of concentration. Nigeria’s peace and conflict resolution roles in the West African region, is an on going affair, and participation in ECOWAS/ECOMOG continues to evolve. While the scope of Nigeria’s peace roles continues to develop, to include: peacemaking, peace enforcement as well as economic assistance, and many other forms of aid.
While this study uses the case history approach which is suitable for learning more about little known and poorly understood phenomenon, it is by nature limited in that the findings cannot be generalized to include other situations. The interview procedure (informal and unstructured) provides an opportunity for some control over the conditions under which the interviewee responses are made. However, there seems to be limitations inherent in self-report. The persons interviewed may be limited by concern for socio politically acceptable answers.
Furthermore, while the study focuses on the political, economic and technical dimensions of conflict resolution as an activity, there are numerous other factors related to resolution processes that are not touched by this study. Given the above stated limitations, and some financial constraints with respect to accessibility of needed data, this study will limit its scope of inquiry to the stated time frame 1990 to 2005.

1.7 DEFINITION OF TERMS
Africa-Center-Piece: Nigerian policy for African affairs, especially policy for the West African region. It simply means African affairs are the cornerstone of Nigeria’s foreign policy.
Armed Forces of Liberia (AFL): Liberia Armed Forces that supported the initially elected government of Charles Taylor.
Economic Community of West African States (ECOWAS): Established in 1975, is an organization of fifteen West African nations that have agreed to share common market, technical ideas, cultural and social exchanges, with an eventual economic integration in the West African region. Since January 2007 ECOWAS has a commissioner format administration led by a president. Its secretariat is located in Abuja, Nigeria and has the following commissioners: agriculture, environment and water resources; human and gender development; Infrastructure and micro-economic policy; political affairs, peace and security and trade and customs for free movement of its citizens.
Economic Community of West African States Monitoring Group (ECOMOG):
This body was formed in 1990 and is made up of military troops from some ECOWAS member-states, to help gain cease-fire and restore peace to the crisis in Liberia and has since remained as a security arm of ECOWAS. Since its creation. ECOMOG has been involved in several peacekeeping missions (Liberia, Sierra Leone, Côte d’lvoier and Sudan) in Africa.
Inter-agency Framework for Conflict Analysis (IAFCA) framework for the analysis of peacekeeping.
Executive Committee on Humanitarian Affairs (ECHA): This is a working group in transition issues, and social council assigned to address action point of the Secretary General’s report on “strengthening of the United Nations Agenda for further changes.” The ECHA working group is partially responsible for the development of IAFCA.
Extra-African-Countries: European countries, particularly Britain and France that colonized most of West Africa. These countries tend to have influence on their ex colonies as well as extensive bilateral relationship.
Liberia National Transitional Government-I (LNTG-I)/LNTG-II: Due to a considerable political unrest and violence that precluded any stable leadership in power from the mid-1990s to the early 2000s. A power-sharing agreement in 2003 largely ended the fighting and created a National Transitional Government (NTG). The NTG, supported by United Nations peacekeeping troops, replaced the government under the 1986 constitution and ruled until a democratically elected administration was installed in 2006.

National Interest: As it relates to this study, is a term used by Nigeria, to articulate reasons or the need for her foreign policy objectives. It is based on the national interest policy that Nigeria formulates her foreign policy agendas, particularly as it relates to West African affairs.
Organization of African Union (OAU), now African Union (AU): Is an organization of all nations within the African continent, established to address African issues. The OAU also supported ECOWAS decision to send ECOMOG into Liberia. Nigeria has been a member of OAU since its inception in 1963.
Ring-Countries: The West African countries (Cameroon, Chad, Niger Republic and the Republic of Benin), that surround Nigeria at four coordinates. These countries are also considered Nigeria’s immediate neighbors and have on occasion, had border disputes with Nigeria, particularly Cameroon. Currently, based on mutual agreement by both Nigeria and Cameroon, they have worked out an amicable settlement as laid out by the Cameroon-Nigeria Mixed Commission.
Standing Mediation Committee (SMC): A committee set up by ECOWAS members to figure out how to initiate the peace process at the onset of the Liberian crisis in 1990, and is made of five ECOWAS members. Based on the recommendation of this committee, ECOWAS then created a peacekeeping peace enforcement unit, ECOMOG, to help with the cease-fire initiative in the crisis in Liberia.
Structural Adjustment Programs (SAPs): Economic programs that restructure an economy so that it allows proper pricing of goods and services while allowing private sector the latitude to operate within adequate market values and structure. In the 1 980s SAPs was one of the conditions imposed on many developing nations including Nigeria, by the International Monetary Fund (IMF) and the World Bank.
Technical Aid Corps (TAC): Nigeria’s initiative, which seeks to promote socio economic development in friendly developing countries. This Nigerian initiative was established in 1987 and has since sent various professionals including nurses, doctors, engineers, and architects, as technical aid assistants to several countries in Africa and beyond.
Transition: Refers to the period of a crisis when external assistance is most crucial in supporting and underpinning still fragile cease fires, or peace processes, by helping to create the conditions for political stability, security, justice and social equity.
Transnational Cooperation (TNC), some times called Multinational Enterprise (MNE):
A large corporation that manages products, productions and delivery of services to many countries. TNCs tend to be involved in several economic situations that are linked to unequal trade arrangements and other stringent financial programs that many West African countries, have been subjected to.

CHAPTER ONE
INTRODUCTION


1.1 BACKGROUND OF THE STUDY
Africa and indeed a number of other continents in the world have experienced one form of cross border crisis (wars) or the other. These continents have equally experienced series of internal crisis. These crises include insurrection, civil wars and political uprisings (agitations). Galadima (2007) writing about the African condition has observed that Conflicts erupted into warfare in Central Africa, Zaire, Burundi; and Rwanda. There was armed uprising in Northern Uganda, civil war in Sudan and border conflicts between Ethiopia and Eritrea.
Somalia has remained a collapsed state inspite of attempts to resuscitate it. In Southern Africa, Lesotho witnessed an armed uprising. Angola was also in turmoil. In West Africa, Liberia was almost a collapsed state, even as rebels embattled Sierra Leone and Guinea-Bissau. While Cote d’ Ivoire experiences armed rebellion, Sudan is encountering humanitarian catastrophe arising from a bitter intrastate conflict, almost on a genocidal proportion (p.295).
Where some of these conflicts have ceased or truce brokered (cease-fire) among the contending forces, it is always expedient for the United Nations organization
(UNO) or some regional bodies to ensure the maintenance of peace and security; to avoid another period of complete breakdown of law and order. It is this necessity that leads to the setting up of peace-keeping missions around the world.
In such locations, military personnel and police officers and men from different parts of the world are assembled to help ensure some level of stability, after a long period of conflict.
Records have it that Africa accounts for over 80 percent of existing peace missions UN deployed worldwide. The eight missions in Africa are said to be supported by roughly 49,000 UN peace keepers (UNDPKO,http://www.un.org/Dept/dpko).
Nigerian security personnel have at one point or the other, participated creditably in some of these peace-keeping missions over the years. The Nigerian armed forces and police personnel have, from available records, maintained a track record of effective peace-keeping campaigns in the globe. This record of success has earned for the nation, a number of international recognitions and commendations. The officers concerned have equally won honours and got decorated with medals of honour. The government and people of Sierra Leone and Liberia in particular, at regular intervals, express gratitude to the government and people of Nigeria. This is with regard to the noble role played by Nigerian armed forces in restoring peace and sanity to those countries.
And hence, the research work is on the topic the armed forces in peace support operations: prospects for Nigeria military, police joint operation in Nigeria.

1.2 STATEMENT OF THE PROBLEM
With the high profile rating in the way the Nigeria arm forces have contributed to international peace-keeping operations, it is expected that the Nigerian armed forces and the police force would display the same record while on national (internal) peace-keeping operations. Interestingly however, police-military joint operation and relation in Nigeria has not attracted adequate scholarly attention. Other than few works ( Clyaton and Killingray, 1989, ogaba,2008; Park, 2003, Olawale Idowu 2009). Hence the research study; the Nigeria arm forces in peace support; prospects of the police-military joint operation and relation in Nigeria national security

1.3 AIM AND OBJECTIVE OF THE STUDY
The following are the objects of the study;
i) To examine the peace operation(s) embarked by the military and police force in Nigeria
ii) To assess the individual role played in the crisis resolution of both the military and the police force in Nigeria’s national security
iii) To know the impact of the Nigeria armed forces in the national security of the country

1.4 RESEARCH QUESTION
The questions to be addressed in the body of this study include;
i) what are the peace support operations embarked by the Nigeria arm forces in Nigeria?
ii) How successful has the military, police joint operation in peace support been?
iii) How effective and to whose benefit have measures adopted so far by the Nigerian armed forces in the management of internal conflicts been in recent times?
iv) Are Nigerian armed forces personnel adequately trained in surveillance and other non-combative skills of security maintenance?
v) What are the prospect for Nigeria military, police joint operation in Nigeria?

1.5 SIGNIFICANCE OF THE STUDY
A major significance of this study lies in the fact that police-military relation and joint operation in Nigeria constitute in general studies on peace and conflict studies, and civil-military relations, as not much research has been conducted on the area of study. And this study will be of great significance to future researchers as a source of data.

1.6 SCOPE AND LIMITATION OF THE STUDY
The research work focuses on the arm forces in peace support operations; prospects for Nigeria military, police joint operation in Nigeria. And the study is limited to past crisis which the military and police participated in, as there are no concrete and enough source of information on the very current (or up to date ) events . There was limited availability of materials as not much research has been conducted in the area of study.
Time management and finance were also a constrain to the research work as the researcher had to cope with school activities and the research of this work

1.7 DEFINITION OF TERMS
security : this is the protection of a person, building, organization, or a country against threats such as crime, attacks by foreign countries.

Conflicts: strong disagreement between peole, groups, etc that result in an angry argument or chaos.

crisis management: this is the process by which an organization, country, etc deals with major event that threatens to harm the organization , its stakeholders or the general public.


ALVINPROJECT.COM.NG

THE AFRICAN UNION MECHANISM IN CRISIS MANAGEMENT: ISSUES AND PROSPECT


CHAPTER ONE
INTRODUCTION

1.1 BACKGROUND OF THE STUDY
The methodology of bringing to the barest minimum, the number of violent conflict situations in Africa, is at the core of the challenges facing the African Union (AU). According to Egena (2011:19), the avalanche of violent crises in the African continent has made the region very volatile and depicts an environment where violent conflict has been institutionalized. The African Union, which is the successor-body to the Organization of
African Unity (OAU), was born in 2001 (Mathiasen, 2006). Prior to the birth of the AU, the OAU in its declarations acknowledged that the scourge of conflicts must be controlled, for socio-economic progress to be made in Africa but failed to actualize such desirable control.
For instance, the OAU declaration, establishing a Mechanism for Conflict Prevention, Management and Resolution, had admitted that: no single internal factor has contributed more to the present socio-economic problems in the continent than the scourge of conflict in and among African countries. They have brought about death and human suffering, engendered hate and divided nations and families. Conflicts have forced millions of African people into a drifting life as refugees and displaced persons, deprived of their means of livelihood, human dignity and hope. Conflicts have gobbled-up scarce resources, and undermined the ability of African countries to address the many competing needs of Africans.
After reaffirming a commitment to work in concert in search of speedy and peaceful resolution of all the conflicts in Africa, the Cairo Declaration, (as the document was also called), further stipulated as follows: the Mechanism will be guided by the objectives and principles of the OAU Charter; in particular, the sovereign equality of member states, noninterference in the internal affairs of states, the respect of the sovereign and territorial integrity of member states, their inalienable right to independent existence, the peaceful settlement of disputes as well as the inviolability of borders inherited from colonialism. It will also function on the basis of the consent and cooperation of the parties to a conflict. This document/declaration and its zero-sum plans remained only declarations; as the African Union, subsequently succeeded the OAU.
The AU came into existence, when the African space had already become notorious for conflicts (Mathiasen, 2006). Therefore, conflict resolution is expected to be a major challenge to the Union. The AU has given some indications that it can do better than the defunct OAU. Where peaceful resolution had failed, the AU had resorted to military intervention. The AU’s first military intervention in a member state was the May 2003 deployment of a peacekeeping force of soldiers from South Africa, Ethiopia, and Mozambique to Burundi, to oversee the implementation of the various agreements. AU troops were also deployed in Sudan for peacekeeping in the Dafur conflict, before the mission was handed over to the United Nations on 1 January 2008. The AU has also sent a peacekeeping mission to Somalia (Williams, 2011:15). Furthermore, one of the objectives of the AU is to promote peace, security, and stability on the continent. Among its principles is “peaceful resolution of conflicts among member states of the Union, through such appropriate means as may be decided upon by the Assembly”. The primary body charged with implementing these objectives and principles is the Peace and Security Council. The PSC has the power, among other things, to authorize peace support-missions, to impose sanctions in case of unconstitutional change of government and to “take initiatives and actions it deems appropriate” in response to potential or actual conflicts. The PSC is a decision-making body in its own right and its decisions are binding on member states (Article 4(e) of the Constitutive Act).
Since it first met in 2004, the PSC has been active in relation to the crises in Darfur, Comoros, Somalia, Democratic Republic of Congo, Burundi, Cote d’Ivoire and other countries. It has adopted resolutions creating the AU peacekeeping operations in Somalia and Darfur, and imposed sanctions against persons undermining peace and security, travel bans and asset freezes against the leaders of the rebellion in Comoros). The council is in the process of overseeing the establishment of a “standby force” to serve as a permanent African peacekeeping force. (Cilliers, 2008:1).

1.2 STATEMENT OF THE PROBLEM
Despite the forthright initiatives of the AU in conflict resolution, incidents of violent conflicts have persisted in Africa. In January, 2011, a wave of such conflicts, emanating from uprising against sit-tight and despotic leaders, started covering North Africa and the Middle East, from Algeria, Tunisia, and Egypt to Libya. Hence the study focuses on the African Union measures or mechanism in conflict and crisis management; challenges and prospects .

1.3 AIMS OBJECTIVE OF THE STUDY
The general objective of the study is to examine the effectiveness of the African Union in conflict resolution, in Africa. The specific objectives of the study are to: (i) find out the nature of the measures or mechanism that the African Union has taken towards resolving political conflicts in Africa and
(ii) ascertain what the African Union must do for the Union to remain effective in African conflict resolution.

1.4 SIGNIFICANCE OF THE STUDY
It is intended that the outcome of this study will help to stimulate further debate in the area of conflict resolution in Africa. In addition to the above, the study will generate debate, with regards to the relevance of the AU, in conflict resolution in Africa. This is against the background of the verdict of irrelevance, seemingly given to the defunct O.A.U and some suggestions to the effect that the AU has not been significantly active in the resolution of African crisis.
At the empirical level, findings of the study will lead to quicker resolution of political conflicts in Africa and thereby prevent an imminent increase in the number of such conflicts.
Findings of the study will therefore be useful in the re-positioning of the African Union (AU), for optimal performance in conflict resolution. In addition to the foregoing, findings of the study will be useful to the political elite in Africa, in instituting best practices in their policies and politics, as it is the absence of such progressive political practices that bring about violent political conflicts. African and non-African leaders, at other non-political levels, will also find beneficial, the findings of the study, as issues of conflict resolution cut across leadership spheres.

1.5 RESEARCH QUESTIONS
The following are the research questions the study focuses on;
i) what are the mechanism used by the AU in managing crisis and conflicts?
ii) what are the impact of the mechanism?
ii) what are the challenges and the prospect in conflict management by AU?
1.6 RESEARCH METHODOLOGY
The method of data collection is accordingly the documentary method of data collection. Both published and unpublished materials were utilized . The method of data analysis, entailed the examination of collected data, to review and analyze trends, problems and prospects


1.7 SCOPE AND LIMITATION OF TH STUDY
It is natural in a study of this nature for the work to face some constraints or problems. These constraints or problems constitute limitations to the work. This study is no exception. In this regard, a particular limitation had to do with the researcher’s inability to employ the interview method of data collection for the study: Findings of the study would have been enriched by the interview method of data collection, whereby key actors in AU’s affairs would have shared their experiences in conflict resolution in Africa with the researcher but inability to have access to such personalities prevented it. To make up for this constraint, the researcher made use of the interview content of the materials employed in the documentary study that has been undertaken. Despite this limitation, the data obtained and findings of the study are considered valid and reliable. Time and finance were also a limitation, as the researcher had to cope with studies and the research of this work.

1.7 RESEARCH TERMINOLOGIES AND ACRONYMS
African Union (AU): is a continental union consisting of 54 countries in Africa.
Conflict Resolution: this otherwise known as reconciliation and it is conceptualized as the method and process involved in facilitating the peaceful ending of conflict and retribution

OAU: Organization for Africa Union, it was an organization of African nation for the purpose of coordinating policy and promoting unity among African people, it is now the AU.

PSC: Peace and Security Council, it is the standing organ of the AU for the prevention , management and resolution of conflicts.

APRM : African Peer Review Mechanism, it is a mutually agreed instrument voluntarily acceded to by the member state of the African Union as a self monitoring mechanism.

1.9 ORGANIZATION OF THE STUDY
The research is divided into five chapters. Chapter one is the introductory part. Chapter two presents the literature review regarding the research area of the study. Chapter three includes, research design and sources of data, etc and chapter four consist of findings and its interpretation and while the final and fifth chapter summaries the findings and give recommendations which will contribute to further research and.

FOR FREE PROJECT TOPICS AND A COMPREHENSIVE MATERIALS OF CHAPTER 1-5



E.G

EFFECT OF GLOBALIZATION ON CLIMATE CHANGE IN NIGERIA


CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND TO THE STUDY
Considering climate change and globalization together as a research topic can illuminate the structures and processes of both. Globalization and climate change theories can be categorized as economic, political, and cultural on one dimension, and on another dimension as emphasizing the conflicts between the global and national/local levels, the dominance of the global, or the hybrids and pastiches created by mixing the global and local. Climate change, as an issue that creates and is created by a global sense of the world, is bound up in both its analysis and its policy proposals with the same issues that confront globalization theorists. The proliferation of theories and analyses in globalization and climate change reflects the emerging nature of both areas of social scientific thought. Activities and “flows” are changing too rapidly to be satisfactorily categorized and mapped. Moreover, there are no clear advantages to one form of action, since all phenomena are multifaceted, with bundled positive, neutral, and negative characteristics. However, the very explosion of ideas and proposals reflects the energy and willingness to seek future directions that will bring increased well-being for both humans and the environment.
It has become common knowledge that the poor are likely to be worse hit by climate change, and that capacity to respond to climate change is lower in developing countries and among the poorest people in those countries (Almos, July, 2001).Global Warming or Climate Change is a measurable increase in the average temperature of Earth’s atmosphere, oceans, and landmasses. Scientists believe Earth is currently facing a period of rapid warming brought on by rising levels of heat-trapping gases, known as Greenhouse gases, in the atmosphere (Mastrandrea, and Schneider, 2008).
Greenhouse gases retain the radiant energy (heat) provided to earth by the Sun in a process known as the ‘Greenhouse ‘effect’. Greenhouse gases occur naturally, and without them the planet would be too cold to sustain life. Since the beginning of the Industrial Revolution in the mid-1700s, however, human activities have added more and more of these gases into the atmosphere. For example, levels of Carbon Dioxide, a powerful greenhouse gas, have risen by 35 percent since 1750, largely from the burning of fossil fuels such as coal, oil, and natural gas(Mastrandrea, and Schneider, 2008). With more Greenhouse gases in the mix, the atmosphere acts like a thickening blanket and traps more heat.
Climate change or global warming has become a new reality, with deleterious effects: seasonal cycles are disrupted, as are ecosystems; and agriculture, water needs and supply, and food production are all adversely affected. Global warming (climate change) also leads to sea-level rise with its attendant consequences, and includes fiercer weather, increased frequency and intensity of storms, floods, hurricanes, droughts, increased frequency of fires, poverty, malnutrition and series of health and socio-economic consequences. It has a cumulative effect on natural resources and the balance of nature (BNRCC, 2008).
The impact of climate change in this era of globalization can be vast. In Nigeria, this means that some stable ecosystems such as the Sahel Savanna may become vulnerable because warming will reinforce existing patterns of water scarcity and increasing the risk of drought in Nigeria and indeed most countries in West Africa. As well, the country’s aquatic ecosystems, wetlands and other habitats will create overwhelming problems for an already impoverished populace.
Preliminary studies on the vulnerability of various sectors of the Nigerian economy to Climate Change were conducted by the Nigerian Environmental Study Action Team (NEST). The sectors evaluated were based on seven natural and human systems identified by the Intergovernmental Panel on Climate change (IPCC), and condensed into five. They are:
a. Human settlements and health;
b. Water resources, wetlands, and freshwater ecosystems;
c. Energy, industry, commerce, and financial services;
d. Agriculture, food security, land degradation, forestry, and biodiversity; and
e. Coastal zone and marine ecosystems (BNRCC, 2008).
The study determined that virtually all of the sectors analyzed manifested some evidence of vulnerability to climate change. None were unaffected, nor will remain unaffected in future by changes to climatic conditions (IPCC, 2007). In fact more recent assessment, although in regional and global scale, not only corroborate the patterns established by CN-CCCDP reports but captured more disturbing scenarios using more embracingand sophisticated approaches. Indications are that the climate system is more sensitive than originally thought.

1.2 STATEMENT OF THE RESEARCH PROBLEM
The problem associated with Global Warming or Climate Change is diverse. As stated in the background to the study, these problems began in the seventeen hundreds during the industrial revolution. The amount of carbon dioxide produced by human activities during this period, affected the Green house and scientist have stated that the Carbon Dioxide produced by human activities has already reached a degree of 35% increase of heat to the Green house since the 1700s. In Nigeria, the effects of climate change on the economy would mean that some stable ecosystems such as the Sahel Savanna are in danger because warming will strengthen existing patterns of water scarcity leading to drought in Nigeria. Moreover, the aquatic ecosystems in Nigeria, the wetlands and other habitats will create overwhelming problems for the poor masses who are not equipped to survive in harsh conditions like this. The vulnerability that Climate Change has placed on the Nigerian economy and people has been evaluated in five areas which are: Human settlements and health; Water resources, wetlands, and freshwater ecosystems, Energy, industry, commerce, and financial services; Agriculture, food security, land degradation, forestry, and biodiversity; and Coastal zone and marine ecosystems. It is quite unfortunate that globalization which favours the rich countries more than the poor has rather contributed to the challenges faced by developing economies like Nigeria. Thus, this research study places emphasis on these areas in order to examine the effects of globalization and Climate Change on Nigerian economy today, identify and tackle the causes of these problems.

1.3 AIMS AND OBJECTIVES OF THE STUDY
The main objective of this study is to examine the effects of globalization on Climate Change in Nigeria. Other objectives are:
a. To examine the level of vulnerability that Climate Change has placed on Nigerian ecosystem
b. To examine the ways by which human activities around the world has affected the Nigerian climate
c. To proffer solutions to the adverse effects of Climate Change in the world

1.4 THE RESEARCH QUESTIONS
This study is geared towards examining the following preposition:
i. What impact has globalization on climate change in Nigeria?
ii. What are the natural causes of Climate Change?
iii. How has human activities contributed to climate change in the world?
iv. In what ways have these changes in the climate affected Nigeria’s economic development?
v. What could be done to drastically reduce the contribution of human activities to climate changes in order to reduce the harshly conditions they have placed on the poor around the world especially in Nigeria?

1.5 SCOPE AND THE LIMITATION OF THE STUDY
This study focuses on the impact of climate change in Nigeria. So the research work covers only Nigeria.
And availability of materials as a source of data was another limitation of the study, as there was no easy access to materials. Financial and time constraint were also limitations of the study, as the research had to manage studies with the research of this project work.

1.5 SIGNIFICANCE OF THE STUDY
This study remains imperative and its relevance cannot be overemphasized. It provides an insight into the effects of globalization on climate change and the adverse effect of these changes in Nigeria. The study also serves as a source of data for further research developments and help policy makers make decisive decisions in finding solutions for a drastic reduction of the effects of climate change in the world.

COMPUTER IN COMMUNICATION: BUIDING AND IMPLEMENTATION OF A BROADCAST MESSAGING SYSTEM USING MULTI-THREADING
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Information Communication Technology (ICT) is a general expression for a variety of different computer, information and communication devices, applications, network and services. Communication Technology has become important in our daily lives. Both individuals and business use communication technology to get what they need. Communication technology in an organization involves things like Voice mail, Email, Teleconferences and Compressed video, GDSS (computer assisted decision making and Virtual reality. All these forms of communication will assist in the growth of an organization.
There are a lot of ways of communicating via computer. The most common form is through writing and delivering the written communication through Internet (email, social media, other chats/forums/blogs/websites, etc.). By now, however, lots of people also communicate via computer through video, such as through Skype.
Regardless of the form of communication, the biggest advantages of using computers to communicate (mostly through the Internet) are speed and cost-efficiency. It is much faster for most people to send an email rather than type a message, print it out, and send it via snail mail or deliver the message in person. Given the time difference and using the idea that time is money, this is also more cost-efficient. The farther the physical distance between sender and receiver, the more cost-efficient the computer option seems. It costs more than normal to make international calls, but if you already have Internet service for normal web browsing, using the Internet to transmit emails to people in other countries is much cheaper.
In general, communication via computer provides people who are not able to be with each other the opportunity to stay in touch through the exchange of written words, live written conversation, live visual conversation, and many other options. For people who are separated from loved ones and cannot afford or are unable to travel, computer communication is a wonderful and useful tool in both personal and business settings. It is not, however, an equal substitute for face-to-face conversation in all circumstances.
Over the years, systems have grown significantly in terms of complexity and sophistication. The need to have systems with better reliability, increased scalability, and more flexibility than in the past has given rise to more complex and sophisticated architectures. In response to this increased demand for better and faster systems, architects, designers, and developers have been leveraging messaging as a way of solving these complex problems.
Messaging therefore, offers the ability to process requests asynchronously, providing architects and developers with solutions for reducing or eliminating system bottlenecks, and increasing end user productivity and overall system scalability. Since messaging provides a high degree of decoupling between components, systems that utilize messaging also provide a high degree of architectural flexibility and agility.
Application-to-application messaging systems, when used in business systems, are generically referred to as enterprise messaging systems, or Message-Oriented Middleware (MOM). Enterprise messaging systems allow two or more applications to exchange information in the form of messages. A message, in this case, is a self-contained package of business data and network routing headers. The business data contained in a message can be anything—depending on the business scenario—and usually contains information about some business transaction. In enterprise messaging systems, messages inform an application of some event or occurrence in another system.
Until a few years ago, concurrent programming was synonymous with high-performance computing (HPC) and multithreading was what a word processor did to re-paginate a document while also letting you edit it. Multi-core CPUs were expensive and rare, and limited to higher-end servers. We achieved speed by getting more and more clock cycles out of single cores, which ran hotter and hotter(Gasaymeh, Qalban 2013).
1.2 STATEMENT OF THE PROBLEM
In broadest terms, unless there are extenuating circumstances which make in-person communication impossible, communicating only over the computer is not ideal; however, it is a useful tool for businesses and individuals who cannot meet in person.
The biggest disadvantage of communication via computer is lack of personal contact and all the social cues/nonverbal communication that go along with that contact. This is most apparent in text communication, where the reader may not pick up on the tone of the writer. This can lead to miscommunication and misunderstandings. Another problem of communicating via computer is the sheer volume of information we now have to deal with. This can show itself as an advantage, but having all this information available has led to decreased attention span of individuals reading webpages, and it can be harder to focus on dense information when that information is communicated via Internet.

1.3 AIMS AND OBJECTIVE OF THE STUDY
The main objective of this research is to examine computer in communication in order to create room for building and implementing a broadcast messaging which can be used as a communication tool by educational institutions using multi-threading. Other objectives of the study are:
a. To examine the advantages and disadvantages of text broadcast communications;
b. To test the compatibility of multi-threading system with broadcast messaging;
c. To scrutinize the traditional approach to broadcast messaging systems void of multi-threading.

1.4 RESEARCH QUESTIONS
The study shall examine the following questions:
a. What are the advantages and disadvantages of computer text broadcasting in communication?
b. How compatible is the multi-threading system with computer message broadcasting?
c. What are the existing (traditional) systems for broadcast messaging?

1.5 SIGNIFICANCE OF STUDY
A study like this is timely and imperative due to the importance of communication nowadays. This present study would demonstrate to the populace how an effective and efficient text broadcasting system using multi-threading can bring about an improved computer communication for academic institutions. The study could serve as reference material for researchers while students of computer science/engineering could use the findings of the study in improving their knowledge. Also, policy makers in academic institutions who are in desperate need of improving communications in their organisations may find it needful to adopt some the recommendations of this study as policy options and solutions the problems of computer communication.

1.6 SCOPE AND LIMITATION OF THE STUDY
The focus of this study is to build broadcast messaging in computer communications with multi-threading for Business enterprises.
The workload on campus as at the time of this study gave rise to

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greetings to every one here, l am really glad there is a forum like this and l appreciate all the participants , please am an economics graduate with good accounting foundation, a computer literate with one year working experience as a financial auditor and am currently in search of a job. Your assistance in any way will mean a whole lot to me, thank you and God bless
okaforalvin1@gmail.com
+2348173450716

Let me tell you guys my take on this protest, we are not against the DG we are tryin to get the attention of the federal governement, he said till nxt week, did he give a particular day and he doesnt have the power to say wen we are going or not cus he doesnt have the resources at hand except the federal govt gives them..... So this protest is to let the federal govt to be aware of how the situation is

Let me tell you guys my take on this protest, we are not against the DG we are tryin to get the attention of the federal governement, he said till nxt week, did he give a particular day and he doesnt have the power to say wen we are going or not cus he doesnt have the resources at hand except the federal govt gives them..... So this protest is to let the federal govt to be aware of how the situation is

Let me tell you guys my take on this protest, we are not against the DG we are tryin to get the attention of the federal governement, he said till nxt week, did he give a particular day and he doesnt have the power to say wen we are going or not cus he doesnt have the resources at hand except the federal govt gives them..... So this protest is to let the federal govt to be aware of how the situation is

nice one

thanks, its corrected l guess

Am a graduate of economics, with good accounting foundation and looking forward to doing my service with any good company or ministry. please any one that can be of assistance should post a comment here, thank you.

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