Volume 9 | Issue 3 |

 Abstract

Fraud in the financial activities causes tremendous losses to the business world and creates morale problems in the workplace. These losses are serious problems to organizations that need to be managed, controlled and monitored in order to rely on financial statements for making best business decision making. Hence, this study examined the role of financial audit in detecting and preventing fraud with reference to insurance firms in Ethiopia. To achieve the objective of this study, the researcher employed quantitative research approach with explanatory research design. The primary data was collected through self-administrated questionnaire from respondents selected using Simple random a Sampling technique in all 17 insurance firms in Ethiopia. Then, the multiple linear regression model result showed that out of five explanatory variables incorporated in the model, four variables like professional experience, training, certification of auditors and audit fee has positive and statistically significant influence on fraud detection and prevention. On other hand, one remaining variables which is objectivity and independence has positive and statistically insignificant effect on fraud detection and prevention of insurance firms in Ethiopia. Based on findings, the researcher forwarded possible recommendations to insurance firms in Ethiopia to improve professional experience, training, certification of auditors and audit fee more than current status since one unit increase in the variables leads to sound fraud detection and prevention.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Role of Financial Audit, Fraud Detection and Prevention, Insurance Firms in Ethiopia

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Caste, Reverberations, Social Stratification, Political Institution, Auto/Biographies.

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Creative Commons Attribution 4.0 and The Open Definition

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Open access spurred by the Internet has brought in new vistas for dissemination of scholarly content in almost all the disciplines. It has enabled agencies, publishers and individuals to distribute scholarly content online, free from licensing restrictions and cost. Like other fields, the growth of open access has also benefited the field of library and information science (LIS). In this paper an attempt has been made to assess the current status of open access journals in LIS covered in Directory of Open Access Journals (DOAJ) based on various parameters.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Open Access; DOAJ; Library and Information Science

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Creative Commons Attribution 4.0 and The Open Definition

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The Secret Agent is a novel by Joseph Conrad. It was published in 1907. The novel describes anarchic events in the life of a man named Verloc, a secret government agent for an unnamed country living in London in 1886, who is ordered to carry out a bombing with the goal of manipulating the British government. Though The Secret Agent is a work of fiction, its events and characters were partially inspired by an 1894 event in which a French bomb maker was killed in Greenwich Park, London, by an explosive device which prematurely detonated. The text is an expression of anarchism and modernist culture. The present paper, with a meticulous study, sheds significant light on the anarchism and modernist culture expressed through the text. MLA 8th edition has been used to cite references.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

cyborg, anarchism, modernist culture, machinery, robotic, anarchism etc.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Library and Information Centres are illuminated with glowing knowledge to cater wide spectrum of information to the users of varying needs. Users sometimes may face problems on their way to extract information. Librarians should take challenges to create a favorable condition so that users can swim effortlessly across the ocean of yottabyte of information. The paper hints at numerous environmental laws in Indian context. The authors also throw light on interesting concepts like - Green Library, Building Biology (BauBiologie), Vastu Shastra, Feng Shui, Barrier free building. Librarians are spending huge amount of money for the collection development of their libraries. However all the attempts will be futile if the resources as well as services be under-utilized. Librarians should take vital role in order to attract the patronage which will inevitably increase the number of foot prints within library premises. Finally concludes with the emerging role of librarians towards dissemination of information resources and services to library users irrespective of disabilities.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Assistive Technology, Carbon footprints, Sick Building Syndrome

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Creative Commons Attribution 4.0 and The Open Definition

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Competition,Advertisement,Brand Ambassadors,Consumers,Customer expectations

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Creative Commons Attribution 4.0 and The Open Definition

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Abstract: Water is particularly important basic need of human life for purposes of drinking, cleaning, and washing. Normally water resources are underground water, rivers, lakes, seas, and ponds. Water is also needed for many fields such as agricultural field and for industrial field. 70% of freshwater utilized through humans goes to agriculture. The river water, lake water, underground and sea water are directly not used in the human life. Water is essential for humans and other life forms to survive, even though it contains no calories or organic nutrients. In nearly every part of the world, access to clean drinking water has risen in recent decades, but nearly one billion people still lack access to safe water, and over 2.5 billion lack accesses to sufficient sanitation. So less than 0.3% of fresh water is not enough for all over the world, particularly in dry remote areas. A huge quantity of water is found in the earth's interior. So, the ground water source is especially important for human life and for industries. In some places, the ground water is very salty with the presence of more salt and harmful organisms in the natural water sources. This ground water is not used for drinking purpose. So, this water is needed to be converted into a good drinking water. Water purification is fulfilling for the drinking water requirements.

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Creative Commons Attribution 4.0 and The Open Definition

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Keywords: properties of water, measuring instruments, energy storage system and materials

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Creative Commons Attribution 4.0 and The Open Definition

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Pneumonia, COVID-19, Viral pneumonia, Bacterial pneumonia, CNN, Neural Network.

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Creative Commons Attribution 4.0 and The Open Definition

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Maintaining continuity with the education system in Corona is now a big challenge. One of the main aims of this study is to uncover the challenging aspects of online learning during covid-19 in rural areas of Bangladesh. The study used qualitative approaches to deepen the online learning experience and challenging aspects of secondary school students. Result shows that they have all expressed their dissatisfaction, feeling helpless and frustrated, and no well-planned action has been taken at the beginning of the online education program. How to ensure that the quality of online education is maintained and that the scope of education can be extended to rural areas through far-reaching planning.

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Creative Commons Attribution 4.0 and The Open Definition

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Covid-19, Online Learning, Rural Area

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Chemical Bath Deposition (CBD) technique was used to deposit CdS thin films on amorphous glass substrate with different pH values changing from 8 to 10. The effect of pH on the structural and optical properties of CdS thin films was investigated. The X-ray diffraction data (XRD) and ultraviolet-visible absorption spectroscopy were used to characterize the thin films. X-ray diffraction reveals growth of the cubic phase with preferential orientation along (002) direction and are polycrystalline. The band gap of the film increased from 3.753eV to 3.900 eV with increasing pH values. After investigation it was concluded that the pH value of 9.5 is suitable for producing CdS thin films by chemical bath deposition technique. The formed films were uniform and with good adherence to the substrate. Optical study shows that the film has a band gap of 3.900 eV.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Chemical Bath Deposition Technique, Thin Films, XRD, UV Spectroscopy.

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Creative Commons Attribution 4.0 and The Open Definition