Tag Archives: Integrity

A Framework for Security of Data in Telemedicine (Published)

One of the challenges of telemedicine as observed in the literature is the issue of insecurity of data. This has come with its attendant lack of confidentiality and data integrity, the attributes most needed in medical records. An attempt to proffer solution to this problem is in the design of a framework comprising Rivest, Shamir and Adleman (RSA) cipher combined with the F4 frequency domain steganography algorithm. The framework is demonstrated with a simulated scenario. Complicated though this integration seems to be, the foolproof security offered outweighs the computational complexity.

Keywords: Confidentiality, Cryptography, F4, Integrity, RSA, Security, Steganography, telemedicine

Ethical Principles and Relevance of Financial Reports of Quoted Companies in Nigeria (Published)

Financial reports are meant to present relevant accounting information among other qualities required of them. The relevance of financial report is necessary in decision making; investors, lenders and other creditors place reliance on financial reports that reflect predictive and confirmatory financial information. However, some financial information have been known to be distorted or falsified; resulting in irrelevant and misleading reports that are not suitable for decision making. Using survey research design based on a population of 4893 accountants and auditors of 169 quoted companies and four regulatory bodies in Nigeria, the study investigated the relationship between ethical principles and relevance of financial reports. Four hundred copies of the research instrument with a reliability test coefficient of 0.830 using the Cronbach’s alpha statistics were distributed with a 92.5% return rate. Data analysis employed the use of descriptive and inferential statistics. The results indicate that ethical principles influence the relevance of financial reports significantly ( F(4, 366) = 36.721, Adj. R2 = 0.279, p = 0.000). The study recommends continuous ethical orientation for accountants, managers and auditors of Nigerian quoted companies

Keywords: Ethics, Financial reports, Integrity, Quoted companies, Relevance

Sense Versus Sensibility in Jane Austen’s Sense and Sensibility (Published)

Jane Austen (1775-1817) stresses that an individual has a right to self-respect and self-expression within the conventional social norms which is effectively explored in Sense and Sensibility (1811) a story about two Dashwood sisters, Elinor and Marianne. Marianne’s way is subjective, intuitive, implying confidence in the natural goodness of human nature when untrammelled by convention. Her view is corrected by the more cautious orthodoxy of Elinor, who mistrusts her own desires, and requires even her reason to seek the support of objective evidence. At the end, we are forced to ask ourselves which mode Austen chooses. Does sense solve every problem, does sense deal adequately with life? Elinor, the apotheosis of sense, shows us that it does not: she is not saved from the miseries of despair, though outwardly she is able to bear them with greater composure than her sister; she does not make a marriage of convenience, but a marriage of love to a far from wealthy clergyman. Marianne, on the other hand, over-compensates for her early want of sense by making, perhaps a sensible marriage. So, it can be concluded that neither mode is adequate. But the mode of sense enables an individual to take a practical view of life as the critic, Ian Watt (1917-1999) has praised the apotheosis of sense, Elinor who “took a more realistic view of what the individual can concede without losing his integrity.”

Keywords: Convention, Integrity, Jane Austen, Marriage, Sense and Sensibility

Auditing and Ethical Sensitivity: Resolving the Dilemma (Published)

In recent times corporate failures and accounting scandals have shaken the foundations of investor confidence. This has brought the transparency, integrity and accountability of corporations and capital markets under serious scrutiny. The public has been disquiet about the role professional auditors and audit firms played in these corporate scandals. The consequences for many of the players in the market for financial information have been enormous; reputations both of key individuals and organizations have been ruined, jobs lost, and pension funds have been eroded. The economic and social damage has been incalculable, and the implications far-reaching for corporate management, company directors, audit firms and the investing public. The accountant including the auditor played a major role in these events. The issues behind these failures may be complex but it is generally believed that a lack of ethical behaviours played a significant role in all these failures. This paper therefore attempts to address the role ethical sensitivity play with regards to auditing and tries to proffer resolutions where dilemmas exist. On the whole we concluded that auditors /accountant do face ethical dilemmas in the course of carrying out their professional duties. However it was recommended that auditor ought to have high ethical awareness while the firm and the profession monitor strict compliance with ethical and professional standards by the auditor.

Keywords: Auditing, Corporate failures, Dilemma, Ethical Sensitivity, Ethics, Integrity

Product Design Qualities and the Economic Trade Patterns of Investors in Nigerian Consumer Market (Review Completed - Accepted)

Design has become an extensive catchword that embraces all terms and business practices. It is pivotal in the growth or otherwise of global business practices. Elegance and meretricious finery are highlighted in both aesthetic and functional realms as utilitarian necessity. Besides, there is visible and incontestable eruption of affinity and propensity in Nigerians to buy durable designs but the economy of the nation and by extension, the individuals leaves much to be desired. Huge investments on varieties of product designs for local consumption in Nigeria dwindled on daily basis because of low living incomes and domestic earnings. The proliferation and infiltration of fake products for Nigerian consumer market was necessitated by a great deal of enthusiasm in the purchase of cheap but attractive designs of low quality. Product design is generally judged by their characteristic contents and the sensation of packaging. There is the exigent need to cut corners with poverty in the acquisition of life-supporting products such as building materials, automobile spare parts, electrical-electronics, textiles and clothing products, foot wears, etc. This study argues that every mention of design emerges with new proficiencies and specialties essential for production, consumption as well as the ordering of principles that constantly propel interests in acquisition. The study also looks into the Nigerian economic capacity to acquire quality products with a view to reviewing the investors’ practices. The reasons enumerated above provide answers to why Nigeria is readily a dumping ground for sub-standard designs in recent time. Survey method was used to carry out the study. The instrument used was questionnaire in which responses were elicited from local investors who purposively formed the sample size. Findings arising from this study showed that design products from some Asian countries top the list of consumer favourites. Although, consumer and professional product designers are collaborating in their fields to give integrity and essential marketability to make designs usable, findings revealed that only very little of original goods exist side by side with sub-standard products that flood everywhere in the country. There are pockets of sharp practices and there exists greater suspicion for a Memorandum of Understanding between the Nigerian investors and their foreign business partners on relaxation of qualitative materials for the production of sub-standard designs which the impoverished majority could afford in the Nigerian market. The paper concludes that the wide-ranging influx of sub-standard designs into Nigeria often reveal hidden attitudes of the investors, their foreign partners and the end-users.

Keywords: Dumping ground, Economy, Integrity, Investors, Poverty, Sub-standard