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The reliability of public sector financial information is enhanced through an efficient and transparent financial reporting system. The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS) compliance on Budget Performance in Nigeria. The targeted population were 50 made up of all 24 members of the Kwara State House of Assembly and 26 Controllers of finance in the state. The sample size for the study was 45 which was arrived at using Kredjcie & Morgan (1970). The survey method of research design was adopted and a well-structured questionnaire designed in four-point Likert-Scale was administered to respondents. The data were analyzed using mean scores and the hypotheses were tested with One Sample T-test. The findings indicated that the level of compliance with disclosures to an extent complied with IPSASs 24 requirements and that IPSAS 24 requirement does have significant impact on budget performance in Kwara State Public Service. The study concluded that the level of compliance with disclosures to an extent complied with IPSAS 24 requirements and therefore recommended that government should continuously train all officers responsible for the implementation of IPSAS and budget implementation so as to update them on the new standards issued by IPSAS Board

The internal control system of any organisation determines how prone such an organisation will be to fraudulent practices. The operations of Nigerian Deposit Money Banks (NDMBs) is highly multifaceted, hence, requires sophisticated technology which in turn requires technology-driven expertise to design a sound internal control that will detect and prevent fraud in such system. This paper looked into how forensic accounting services impact on the internal control system in preventing and detecting frauds in Nigerian Deposit Money Banks (NDMBs).The studied sample was 210 representing the entire professional accounting / core staff working at the head office of theNDMBs listed on the Nigerian Stock Exchange (NSE) as at December, 2018. Krejcie and Morgan (1970) simplified sample size decision table were used to derive our sample size of 136. Multiple regression analysis and T-test was used to analyze the data while the respondents’ responses to the questionnaires were selected using purposive sampling technique. The study revealed that forensic accounting services have a significant impact on preventing and detecting fraud in Nigerian DMBs. The study concluded that forensic accountant can be used to design sound internal control system that will prevent and detect frauds in Nigerian Deposit Money Banks. The study therefore recommended that NDMBs should engage/ employ the services of forensic accountant to fortify their internal control system against fraud.

Public Sector Performance has been a contemporary discourse among researchers in Nigeria. Despite the formidable regulatory and institutional frameworks put in place to strengthen public sector finance management in Nigeria, the domain continues to struggle with huge financial management infractions that are not in tune with the norms as well as international best practices thereby resulting to performance failure. The main objective of this study was to investigate the influence of Integrated Financial Management information System (IFMIS) on performance of government entities’ in Nigeria. The research design deployed was descriptive and inferential mixed research design using a purposive sampling technique. The study population was 1504 comprises of selected top and middle level pool officers in the Accountant-General for the Federation office on grade level 13 to 17. The study’s primary data source sample size was 306 using Krejcie and Morgan, (1970) while the interview sample size was also 3 (three). Primary data was collected using questionnaire and interview while Partial Least Square was used to analyse the quantitative data and Thematic/NVIVO was used to analyse the Qualitative data. Finding from the quantitative analysis shows that a positive statistically significant relationship exist between the two variables as the path model coefficient results indicates that IFMIS is significantly related to both financial (β = 0.466; p< 0.05) and non-financial performance of government entities’ with (β = 0.490; p< 0.001). Finding from the qualitative analysis corroborated with the quantitative findings, its results however, indicates existence of various challenges ranging from infrastructures deficient as well as capacity building issues for IFMIS operators; The study therefore concludes that IFMIS significantly influence both financial and non- financial performance of government entities with limitations of various challenges. The study recommends therefore, that government should endeavour to provide strong Information Technology (IT) infrastructure and the right capacity building of the operators as it is expected to increase the level of performance in entities’, and assist in providing more meaningful information for decision making process.

We report, for the first time, a multimodal investigation of current crude oil reprocessing and storage sites to assess their impact on the environment after 50 years of continuous operation. We have adopted a dual approach to investigate potential soil contamination. The first approach uses conventional analytical techniques i.e. energy dispersive X-ray fluorescence (ED-XRF) for metal analysis, and a complementary metabolomic investigation using hydrophilic liquid interaction chromatography hi-resolution mass spectrometry (HILIC-MS) for organic contaminants. Secondly, the deployment of an unmanned aerial vehicle (UAV) with a multispectral image (MSI) camera, for the remote sensing of vegetation stress, as a proxy for sub-surface soil contamination. The results identified high concentrations of barium (mean 21 017 ± 5950 μg g -1 , n = 36) as well as metabolites derived from crude oil (polycyclic aromatic hydrocarbons), cleaning processes (surfactants) and other organic pollutants ( e.g. pesticides, plasticizers and pharmaceuticals) in the reprocessing site. This data has then been correlated, with post-flight data analysis derived vegetation indices (NDVI, GNDVI, SAVI and Cl green VI), to assess the potential to identify soil contamination because of vegetation stress. It was found that strong correlations exist (an average R 2 of >0.68) between the level of soil contamination and the ground cover vegetation. The potential to deploy aerial remote sensing techniques to provide an initial survey, to inform decision-making, on suspected contaminated land sites can have global implications.

The use of engineered water (EW) nanofluid flooding in carbonates is a new enhanced oil recovery (EOR) hybrid technique that has yet to be extensively investigated. In this research, we investigated the combined effects of EW and nanofluid flooding on oil-brine-rock interactions and recovery from carbonate reservoirs at different temperatures. EW was used as dispersant for SiO 2 nanoparticles (NPs), and a series of characterisation experiments were performed to determine the optimum formulations of EW and NP for injection into the porous media. The EW reduced the contact angle and changed the rock wettability from the oil-wet condition to an intermediate state at ambient temperature. However, in the presence of NPs, the contact angle was reduced further, to very low values. When the effects of temperature were considered, the wettability changed more rapidly from a hydrophobic state to a hydrophilic one. Oil displacement was studied by injection of the optimised EW, followed by an EW-nanofluid mixture. An additional recovery of 20% of the original oil in place was achieved. The temperature effects mean that these mechanisms are catalytic, and the process involves the initiation and activation of multiple mechanisms that are not activated at lower temperatures and in each standalone technique.