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Technology Audit and Production Reserves
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  This is an Open Access Journal Open Access journal
ISSN (Print) 2226-3780 - ISSN (Online) 2312-8372
Published by PC Technologe Center Homepage  [6 journals]
  • The effect of audit committee characteristics on earnings management in
           Nigerian listed firms

    • Authors: Abdulsalam Nasiru Kaoje, Mohammed Yusuf Alkali, Abubakar Moddibo
      Abstract: This study focuses on the effect of audit committee characteristics on earnings management among Listed Firms in Nigeria with aim to ascertain whether audit committee characteristics has effect on earnings management. Audit committee in an organization is to support firm’s governance and oversight functions with the regard to financial reporting, risk management system internal control structure, ethical accountability and internal and external audit functions. Earnings management is an attempt by managers to alter financial information either for their private gain or for the gain of stockholders. The study population was 190 firms listed in the Nigerian Stock Market. The study sample was 150 firms because 40 firms could not provide the needed data for the study as at 2014 to 2019. The study data was generated from the Thomson Reuters Data stream and other variables were handpicked from the firm’s annual reports covering the period of 2014–2019. A Generalized Least Square (GLS) estimator was used in estimating the parameters. The study provides positive and significant relationship between Audit Committee Independence (ACIND), Audit Committee Meetings (ACMT) and Earnings Management of listed Nigerian Firms in Nigeria. However, negative relationship between Audit Committee Size, Audit Committee Financial Expertise, Firm Size and Earnings Management was reported among the Listed Firms in Nigeria. Policy maker should provide policy on the composition of Audit for the committee members to clearly spelt out to enable members perform their functions effectively. Further study should look at diversity of audit committee, ethnicity, and religious influence because of the Nigerian diversity on ethnicity and religion.
      PubDate: 2023-01-30
      DOI: 10.15587/2706-5448.2023.272875
  • Search procedure for optimal design and technological solutions to ensure
           dimensional and geometric accuracy of castings

    • Authors: Liliia Frolova
      Abstract: The object of research in the work is the technology of manufacturing shaped castings in disposable sand molds. The existing problem is that the imperfection of design and technological solutions at the stage of developing the technology of a single sand mold casting leads to deviations in the dimensions and geometry of the castings after their manufacture from the requirements of technological documentation. This can lead to an irreparable shortage of casting. To develop measures to eliminate or minimize the event, which consists in the formation of a shortage of castings in terms of dimensional and geometric accuracy, a procedure for searching for optimal design and technological solutions is proposed. A hypothesis has been put forward that a significant factor that leads to deviations in the dimensional and geometric accuracy of castings from the requirements of technological documentation is the imperfection of the gating system design. It is demonstrated on specific castings how this factor can influence the formation of uneven wall thickness. The proposed procedure, which includes 10 consecutive steps, allows to build a plan for a complete factorial experiment and obtain a regression equation for it, linking the parameters of the gating system with indicators of dimensional and geometric accuracy. The presence of such equations provides the possibility of further experimental optimization and determination of design and technological solutions for the development or improvement of casting systems that minimize the deviations of the dimensional and geometric accuracy of castings from the requirements of technological documentation. This also minimizes the likelihood of an event consisting in the formation of an irreparable shortage of castings. The presented study will be useful for machine-building enterprises that have foundries in their structure, where shaped castings are made in disposable sand molds.
      PubDate: 2023-01-18
      DOI: 10.15587/2706-5448.2023.271860
  • Echoing the effect of information and communications technology on rural
           education development

    • Authors: Olukayode Ayodele Oki, Chinaza Uleanya, Sanelisiwe Mbanga
      Abstract: Information and Communications Technology (ICT) is crucial to teaching and learning as it has effect on such exercises in schools. However, ICT is limited in rural based compared to urban schools. In this study, the effect of the incorporation of ICT on the academic performance of rural secondary school students was investigated. Quantitative method was adopted for the study. The sample of the study comprised 34 matric learners and 14 teachers from three selected secondary schools in the rural Cofimvaba District of the Eastern Cape Province), South Africa. Questionnaire was used as the instrument for data collection. Excel was the software used to analyze the results. The findings showed that ICT use can indeed have a positive impact on learners’ academic performance. Some teachers, however, suggested that certain measures be put in place through using ICT to encourage positive behaviour. The study recommends that all rural and urban secondary schools should have access to the relevant ICT and ICT device, as these aid teaching and learning.
      PubDate: 2023-01-02
      DOI: 10.15587/2706-5448.2023.269698
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
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