Archives-J 

The study focuses on the relevance of forensic accounting as a tool on fraud management in Nigeria, and how effective it has been in fraud management so far. Forensic accounting is still although recently flourishing in Nigeria. Notwithstanding, so many public owned organizations have adopted its use, especially because of the level of fraud and corruption in Nigeria. The study applied survey design. For the analysis, data were generated by the administration of questionnaire to some public organizations (both the federal and state) including ministries, departments and agencies of government domiciled in Imo state of Nigeria. The analysis of the data employed the use regression and analysis of ANOVA (Analysis of Variance). The study revealed among other things that the application of forensic accounting is fraud management has not been effective considering the level of fraud and corruption in Nigeria. The empirical studies here also revealed that there is a positive relationship between forensic accounting and fraud. With time, the application of forensic accounting will be so developed in Nigeria as to be more effective and efficient in fraud management. Nawaz (2011) shows that forensic accounting at the moment is playing a very important role in preventing the business entities from indulging in any of the irregularities like the manipulation of the financial statements, the misrepresentation of the annual reposts, as well as the false presentation of profits in order to entice the investors and blanks (Window Dressing or Creative Accounting). Since forensic accounting is new in Nigeria a strong system of internal control is the most effective method of fraud prevention. Key Words; Forensic Accounting, Fraud Management.

Ontologies have become the best modeling tool, in many applications majorly semantic web. Creation of ontology remains as a difficult task. Ontology bootstrapping is one of the technique, depends on a set of pre-defined textual sources like web services. The advantage of web services usually consists of both WSDL and free text descriptors. And these are evaluated by three methods namely TF/IDF, web context generation and the bootstrapping technique. The bootstrapping method using large repository of real-world web services has a drawback of revisiting of the concepts again and again. Our proposed method for ontology creation with an revisiting avoidance algorithm, this algorithm helps us to overcome from revisiting strategies in the bootstrapping ontologies. The introduced algorithm will produce the efficient result as described this is paper.

Table of contents for the month of August 2013

Table of contents for the month of August 2016

Navigation systems are gaining interest in research and industrial topic due to their wide usage. The method of updating the map database with previously unknown map information has become an important factor in navigation system design. Today, many map DB providers maintain their own datasets and work to reduce unknown map information in only their proprietary maps. Map updating systems is generally based on network and cloud based map generation and updating. This paper introduces the main difficulties associated with determining and updating unknown map information and briefly surveys the state-of-the-art technologies in this field. Further discussion of the cloud oriented DB updating of unknown map information is also provided and its advantages.

We are very happy to announce that from 16th May 2013, Mr. Mohammad Mahbubur Rahman has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Surface Analysis and Materials Characterizations. Mr. Mohammad Mahbubur Rahman is currently working as School of Engineering & Information Technology, Murdoch University, Perth, Western Australia 6150, Australia. The appointment of Mr. Mohammad Mahbubur Rahman as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com. Sincerely Editor-in-Chief

The occurrence of organochlorine pesticide residues in food matrices has become essential due to the toxicity and intransigence of these xenobiotics. Residue levels of organochlorine pesticides (OCPs) were determined in two leafy vegetables sampled from selected major growing areas in Ghana. The determination was carried out using Gas Chromatography/ Mass Spectrophotometer (GC/MS) procedures. The results indicated that cabbage samples had the widest spread of OCP contamination between the two leafy vegetables analyzed. Residues of pesticides (75%) were found in all samples obtained from Akuapem-Mampong compared to samples obtained from the Accra Metropolis (100%) indicating high occurrence of these xenobiotics in the vegetables collected from farms in Accra. The commonest organochlorine pesticides that were used by almost all farmers were endrin, p, p-DDE, p, p-DDD, p, p-DDT, ?-chlordane, endosulfan sulphate, ?-endosulphan, ?-endosulphan, ?-HCH, ?-HCH and lindane. The residual levels of OCPs in cabbage and lettuce clearly indicate that, samples obtained in the city had higher OCP levels compared to samples obtained from the rural areas. The study shows that application of pesticides at higher doses results in higher levels of the chemicals in vegetables thereby exposing the entire Ghanaian population and the consequent health implications. Regular monitoring of OCPs in vegetables and other food matrices is key to prevent their accumulation in the food chain.

In this paper, we review some pattern recognition learning methods and the models published in recent years. After giving the general description of pattern recognition, we discuss the Multi Layer Perceptron algorithm for classification in pattern recognition. Lastly, the example describing the implementation of MLP .The objective of this paper is to summarize and compare some of the methods for pattern recognition, and future research issues which need to be resolved and investigated further are given along with the new trends and ideas

This work studied the pharmaceutical constituents of seed and seedcoat of Mucuna pruriens. Qualitative and quantitative phytochemical Screening of seed and seedcoat of Mucuna pruriens showed the presence of these phytocompounds: alkaloid = 39.21+ 0.014% tannins = 19.07+ 0.001%, Saponic glycosides = 46.03+ 0.014%, Flavonoid = 17.04+ 0.01%, , Phenolic glycoside = 17.04+ 0.01% , terpenoids =2.43+ 0.00%, antrachionomic glycoside = 4.09+ 0.0141%, cardiac glycoside = 7.70+ 0.014%. The ethanolic , n – hexane and aqueous extracts of the seeds and coat of Mucuna pruriens were found to inhibit two test gram positive bacteria, two test gram negative bacteria and two test fungi. The two gram positive bacteria are; S. aureus and B. subtilis. The two gram negative bacteria are: E. coli and S. pyogene. The two fungi are: C. albican and A. flavus. The minimum inhibitory concentration for the three solvent extracts were found for each bacteria and fungi. Elemental analysis showed that the seeds of Mucuna pruriens contain the following microconstituent elements: Ca, Mg, P, Na, and K. KEY WORDS: Seeds and seedcoat of Mucuna pruriens, crud extracts, phytochemical analysis, elemental analysis, anti-microbial activity and minimum inhibitory concentration (MIC).

Pharmacovigilance is an important and integral part of clinical research. Pharmacovigilance is defined as the pharmacological science relating to the detection, assessment, understanding and prevention of adverse effects, particularly long term and short term adverse effects of medicines. Pharmacovigilance will certainly help identifying risks and risk factors in the shortest possible time so that harm can be avoided or minimised. Pharmacovigilance is the science and activities relating to detection, assessment, understanding and prevention of adverse effects or any other possible medicine related problem. Today its importance cannot be sidelined at all, given the number of new medicines being introduced in the market.