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IOSR-JHSS   Volume-9 ~ Issue-6 ~ Mar-Apr-2013

Paper Type : Research Paper
Title : Ancestral Eternity in Alice Walker's The Temple Of My Familiar
Country : India
Authors : Santosh Kumari
: 10.9790/0837-0961719      logo

Abstract: Ancestral eternity in Walker's fiction undeniably opens a gateway to wisdom and cultural connectivity. Manifestations of infinite existence include Supreme Being directing the present generation to live in coordination and harmony. Ancient presence not only helps to resolve complex issues but also constructs a sublime identity where past and present is well assimilated. The concept of ancestry in Walker's fiction thus retains ambivalent relevance of African values and embodies continuous flow of cultural ethos. Ancestral presence in Walker's The Temple of My Familiar operates through the memory of Lissie, the protagonist who travels a world of endlessness, where animals and human beings cohabited in harmony. However, when the world today is torn with cut throat competition, materialism, malice and envy, such ideal living is of utmost importance. This mode of establishing values through ancestral eminence is innovative and also adds aesthetic beauty to presentation.

Keywords: African, Ancestral, Eternity, Endlessness, Materialism

[1]. Dieke, Ikenna. "Towards A Monistic Idealism: The Thematics of Alice Walker‟s The Temple of My Familair" African- American Review 26.3 (1992): 507-14
[2]. Morrison, Tony. "Rootedness: The Ancestor As Foundation." Black Women Writers(1950-1980): A Critical Evaluation. Ed Mari Evans . New York : Double Day , 1984. 339-45
[3]. Walker , Alice. The Color Purple. New York : Pocket, 1982.
[4]. Walker , Alice. The Temple of My Familiar. New York : Pocket, 1989.
[5]. Walker, Alice "Writing The Color Purple." Black Women Writers(1950-1980): A Critical Evaluation. Ed Mari Evans . New York: Double Day, 1984. 453-56

Paper Type : Research Paper
Title : Evaluating the Strategic Efficacy of Military Involvement in Internal Security Operations (ISOPs) in Nigeria.
Country : Nigeria.
Authors : Okoli, Al Chukwuma, Orinya, Sunday
: 10.9790/0837-0962027    logo

Abstract: The millennial global recrudescence of democracy has engendered a new thinking in civil-military relations across the world. A necessary outcome of this new consciousness is the emphasis on the subordination of the military to civil authority, as well as the increased stakes of the institution in the internal security of states. This presupposes, among others, the redefinition of the role of the military within the civil sphere of society. As the principal guardian agent in any state, the primary role of the military is to ensure the protection of the territorial integrity of the state against external aggression and domestic insurrection. However, the military is also constitutionally mandated to assist the Police and other cognate public security agencies in maintaining peace, law and order especially in the face of dire civil unrest. This principle, commonly known as military assistance in Internal Security Operations (ISPOs), has, in practice, raised a number of issues in Nigeria, which needs to be interrogated. This paper, therefore, seeks to evaluate the strategic efficacy of military involvement in ISOPs in Nigeria from the stand-point of select instances. By way of descriptive analysis, predicated on empirical evidence, the paper observes that the involvement of the military in ISOPs in Nigeria has largely been characterized by sundry abuses and excesses, which in effect, defy the essence of the endeavour. The paper recommends strict adherence to professional rules of engagement and best practices as a panacea to the anomaly.

Keywords: Military, National Security, Internal Security Operations (ISOPs), Civil-military Relations.

[1]. Ahmad, H. B. (2012). "Nigerian Military: One Egg in all Baskets", http// (retrieved Friday January 25, 2013).
[2]. Alabi, T.D (2007), "Defence Policy, Military Professionalism and the Development Question in Nigeria", in O. Mbachu and M.I. Yesufu (eds), Contemporary Strategic Studies: Theoretical Perspectives and Policy Option . Kaduna: Medusa Academic Publication.
[3]. Albert, I. (2003). The Odi Massacre of 1999, in the Context of the Graffiti left behind by the invading Nigerian Army. Ibadan: John Archers Publishers Ltd.
[4]. Athekan, C. (2012). "Preparing Nigerian Army for future Challenges" http://www.businessdayonlie. com >analysis>feature (retrieved Friday January 25, 2013)
[5]. Beegeale's Blog (2011). "Chronicle of Nigerian Military Engagements: 1959-2011", http://ww.beegeagles.htm (retrieved January 27, 2013)
[6]. Federal Republic of Nigeria (1999). The 1999 Republican Constitution of the Federal Republic of Nigeria. Federal Government Press
[7]. Human Rights Watch (1999). "Destruction of Odi and Rape of Choba"; (retrieved Jauary 28, 2013).
[8]. Human Rights Watch (2001). "Nigeria: Soldiers massacre Civilians in Revenge Attack in Benue State; (retrieved Jauary 28, 2013).
[9]. Nwolise, O.B.C. (2007). "Military Assistance to Civil Authority as a Constitutional Duty of the Nigerian armed Forces: Sources of Public Agonies and Outcries, Bad Military Image, and Their challenges for Political Leadership, Military Command and Professionalism" in A. Ogomudia (ed), Peace Support Operations, Command and Professionalism: Challenges for the Nigerian Armed Forces in the 21st Century. Ibadan: Gold Press.
[10]. Ogbeha, J. T. (1987). "Sustaining Professionalism in the Nigerian Army". Unpublished Essay submitted to the Nigerian Institute of Policy and Strategic Studies (NIPPS) Kuru – Jos.

Paper Type : Research Paper
Title : Mahesh Dattani's Seven Steps Around the Fire : The Plight of Subalterns
Country : India
Authors : Rishi A. Thakar
: 10.9790/0837-0962830      logo

Abstract:Theatre is not a mute and mechanical representation of social dynamics. It is a lively representation of the voices resounding in context of totality of human experiences that consciously or unconsciously affect the existing dynamics of human sensibility. Mahesh Dattani has created a niche by giving vent to the frustration and anger of the long suppressed and unrecognized marginalized sections of the society. Reading Dattani‟s plays is a new kind of experience altogether. Within the framework of dramatic structure, Dattani tries to investigate the identities of those who occupy no space in social order and have been dragged in darkness. Some of the problems his plays deal with have rarely been discussed and recognized in India. Dattani gives an exceptional vehemence to such situations with the fine balance of stage and performance. His plays give a fresh ground as far as themes are concerned. The most charismatic quality of Dattani‟s plays is the wide range of themes that he deals with in his writing. He depicts mainly the middle-class Indian life and focuses on modern subjects like homosexuality, gender identity, human relationships and communalism. In Seven Steps Around the Fire, Dattani propagates the plight of the subalterns to whom society discards.

[1]. Agrawal, Beena Mahesh Dattani's Plays: A New Horizon in Indian Theatre Jaipur : Book Enclave, 2008
[2]. Das, Bijay Kumar Form and Meaning in Mahesh Dattani's Plays New Delhi : Atlantic Publishers and Distributors Pvt. Ltd., 2008
[3]. Dattani, Mahesh Collected Plays New Delhi : Penguin Books India Pvt. Ltd., 2000
[4]. Eliot, T. S. Introduction to Shakespeare and the Popular Dramatic Tradition London : Faber and Faber, 1945
[5]. Gandhi, Leela Post Colonial Theory : A Critical Introduction New Delhi : Oxford University Press, 1998

Paper Type : Research Paper
Title : Print Media Framing of Women in Entrepreneurship: Prospects for Women Empowerment
Country : Nigeria
Authors : .Samuel Okere, Ph.D & . Justina Sam-Okere, Ph.D
: 10.9790/0837-0963138      logo

Abstract: That women constitute a vital force in the building of any nation is no longer a matter of debate. It is also an established fact that the society operates on structures which impede women‟s growth. To re-address this imbalance, various nations of the world including Nigeria are utilising every potent organ to empower women in order to maximize their potentials. One of such organs is the media. Being a powerful agency for agenda setting, the media can and indeed do influence the conscience of the society to interpret reality from its chosen angle of presentation of events and personalities. This paper which is exploratory in nature adopted the content analysis method. This it did by exploring the media framing of women participants in "Big Naira Begins with Small Kobo", a feature column on entrepreneurship in The Punch, a leading national newspaper in Nigeria. The column was chosen for the study because it is the signature page of the business desk of that newspaper. From the analysis, the paper concludes that print media framing of women in the world of entrepreneurship can serve as an important tool for enhancing their socio-economic empowerment. Therefore, for The Punch newspaper to fulfil the mission of being a veritable instrument of social change, it will have to increase its numerical quota frame of women while maintaining the characterisation frame of positive image in its column feature of "Big Naira Begins with Small Kobo". Key Words: Media Framing; Women in Entrepreneurship; Women Empowerment Paper Type: Research paper

[[1] Dominick, J (2011). The dynamics of mass communication: Media in the digital age (11th edition). New York: McGraw-Hill

[2] Orewere, B. ( 2006), The communicator and the audience. Jos: Karis Publications

[3] Alao, D. and Asekun-Olarinmoye, S. (2007). "The Media and Peace Process: A Review of the Role of the Media in Conflict Resolution – The Obasanjo/Atiku Crisis" Contemporary Humanities, Volume 1, pp.1-11.

[4] Anaeto, S.; Onabajo O. and Osifeso J. (2008). Models and Theories of Communication. Lagos: African Renaissance Books Inc.

[5] Emmet B. (1966). Journal of Royal Statistical Society Vol. 12 Part 1

Paper Type : Research Paper
Title : Jayanta Mahapatra's Poetry: A Celebration of Identity
Country : India
Authors : Aditi Jana
: 10.9790/0837-0963941      logo

Abstract: Jayanta Mahapatra is one of the leading postcolonial Indian English poets. He has written as many as 16 volumes of poems. In his works he tries earnestly to explore the rich heritage, culture , myths , riruals, folktales, beliefs and customs of Orissa. He is not confined to his birthplace . He embraces Indian ethos in its truest sense. He is a homebound pilgrim, nostalgic about his past. His relentless search for roots earned for him Sahitya Academy Award for "Relationship" in 1981.

Keywords: culture, Identity, Indian English Poetry, Jayanta Mahapatra, Post-colonial

[1]. "Studies in Indian Poetry in English" by Benoy Kumar Banerjee, Kaustav Bakshi , Debalina Bnerjee [published by Books Way, Second Revised Edition, 2012]
[2]. "Recollection as Redemption" by Nandini Sahoo [Authors Press]
[3]. "Twelve Modern Indian Poets" by Arvind Krishna Meherotra [published by Oxford University Press]

Paper Type : Research Paper
Title : Brief study on Practices of Arabic Language in Sri Lanka
Country : Malaysia
Authors : Nagoor Gafoordeen, Zamri Arifin, Kasheh Abu Bakar
: 10.9790/0837-0964247      logo

Abstract: This paper studies the history of Arabic language culture among the Muslims of Sri Lanka since 9th A.C. The Arab merchants' relationship with Sri Lankan empire has become a major turning point for the Arabic verbal communication development in early period. Before the colonial era, Arabic language was commonly used, which lead to the establishment of institutes for Arabic language teaching and learning even after the independence. Today there are five types of institutions offering Arabic language courses in Sri-Lanka. The Government schools conduct two types of examination certification in Arabic language subjects. While Madrasas (Religious base schools) offer eight years sharia certificate courses in Arabic language, government established universities offer such courses at degree level. The Jamia Naleemia, a private university also offers degree courses in Arabic Language. However, with all these establishments, language skills among the students specific are very much inadequate. Lack of developed Arabic Language curriculum, teaching material, teacher capacity and good learning environment are some of the reasons hindering the progress. The descriptive analytical study results suggest that the language curriculum and human resource development should be the main focus so as to improve the students' language skills development for them to be in Arabic language as a foreign language. This would be a qualified product toward institution as well as country contribution.

Key words: Arabic language, Institutions, learning, Sri Lanka, Teaching.

[1] H. S. Ainol Madziah Zubairi, Motivation to Learn a Foreign Language in Malaysia. GEMA Online Journal of Language Studies, 9(2), 2009,75 -84.

[2] S. A. Johnstone, Archaeological Evidence of Early Arabs in Ceylon. Sri Lanka: Moor's Islamic Cultural Home, Royal Asiatic Society of Great Britain and Ireland. 1882, 537.
[3] G. Samaranayake, The global higher education system and the knowledge hub in Sri Lanka. Paper presented at the 27th Annual General Meeting of the Sri Lanka Quantity Surveyors Association, 2011.

[4] Al-Baladhuri, Futuh- al-Buldan( Cairo: Cairo, 1935).

[5] W. John, The Excavations at Mantai- Ancient Ceylon (Vol. 01, Colombo, 1990).
[6] M. M. M. Mahroof, The Ambiance of Mosque in An Ethnological Survey of Muslims of Sri Lanka.( Colombo, 1986)
[7] A. Nasar, Madarisul Arabiya Bainal Mazi Wal Hazir,Wal Mustaqil. Akurana (Nadwathu Rahmaniyeen, Sri Lanka: Akurana., 2009). [8] N. H. B. Othman, Curriculum of teaching Arabic to non-Arabic speakers (Malaysia: International Islamic University Malaysia, 2009).

[9] SEUSL. University Handbook (Sri Lanka: South Eastern University of Sri Lanka, 2008). [10] M. A. M. Shukri, Muslims of Sri Lanka (Sri Lanka: Jamia Naleemia,1986).

Paper Type : Research Paper
Title : "Saints And Angels And Martyrs And Holy Men": Portrayal of Common Man in Steinbeck's Cannery Row
Country : India
Authors : Kadavakollu Tejaswani, Ph. D.
: 10.9790/0837-0964850      logo

Abstract: John Steinbeck (1902 - 1968) was born in California. He started his writing career in the late 1920s. When California was hit by natural calamities, with great pain he witnessed people who were displaced from their native land and migrated for work to unfamiliar lands. Steinbeck's Grapes of Wrath (1939) based on this migration, won Pulitzer Prize in literature. Steinbeck received critical appreciation and was conferred Nobel Prize for literature in 1962 for his commendable literary contribution.

[1]. Gurdip Panesar. John Steinbeck, Frank Norris and Literary Naturalism. 11th March, 2013.

[2]. Niewiadomska Flis, Urszula. Adjustment of Individuals into Society in Steinbeck's Cannery Row, Of Mice and Men, The Pastures of Heaven, and Tortilla Flat. Catholic University of Lublin, Poland.

[3]. Steinbeck, John. Cannery Row. New York: Bantam, 1945.

Paper Type : Research Paper
Title : Computational Financing Techniques and Fundamental Challenges in Portfolio Optimization
Country : Nigeria
Authors : Tawose Joseph (Ph.D, ACA)
: 10.9790/0837-0965158      logo

Abstract: It is very fundamental to note that scientific computational financing is a rapid growing field, especially in the area of investment management. Considering the opinions of various researchers in this field, it is still very obvious that there are many unresolved challenges. These challenges had constituted limitations to the financial securities portfolio managers over the years in optimizing a particular objective function. It is on this foundation, that this paper reviewed relevance of computational financing in portfolio management, especially as it affects decisions on investment diversification, price option, risk management, investment viability and acceptability. The paper also identified some complex challenges of computational financing in optimizing portfolio such as capital allocation among alternative opportunities, portfolio constraints, taxes computation and investor's portfolio preference. It was discovered that the conventional assumption of Markowitz does not hold which consequently leads to inefficient portfolio optimization performance. This paper, therefore suggested that the mean and variance of expected return should first be predicted with Functional Link Artificial Neural Network Model. The value of mean and variance generated will further serve as input in multi objective swarm intelligence techniques for better performance of portfolio optimization.

Keywords: Computational Finance, Relevance, Challenges, Portfolio Optimization

[1.] Bertsimas D., Lo A. W. and Mourtzinou G., (1998), "Tax-Aware Multiperiod Portfolio Optimization", unpublished working paper,
MIT Sloan School of Management.
[2.] Bertsekas D., 1995, Dynamic Programming and Optimal Control, Vol. I. Belmont, MA: Athena Scientific.
[3.] Constantinides G. M. (1983), "Capital Market Equilibrium with Personal Tax", Economet- rica 51, 611-636
[4.] Deb K., Pratap A., Agarwal S., Meyarivan T. (2002) A fast and elitist multiobjective genetic algorithm: NSGA-II. IEEE
Transactions on Evolutionary Computing 2002; 6 (2): 182– 197.
[5.] Doerner K., Gutjahr W., Hartl R., Strauss C., Stummer C. (2004), Pareto ant colony optimization: A metaheuristic approach to
multiobjective portfolio selection. Annals of Operations Research, 2004; 131: 79–99
[6.] Haliassos M. and A. Michaelides (2000), \Calibration and Computation of Household Port- folio Models", forthcoming in L. Guiso,
M. Haliassos and T. Japelli, eds., Household Portfolios. Cambridge, MA: MIT Press.

Paper Type : Research Paper
Title : A Brief Historical and literature Review of Peaceful Coexistence Plans (1937-1947) Between the Israelis and Palestinians
Country : Malaysia
Authors : Khaled Abdelhay Elsayed
: 10.9790/0837-0965972      logo

Abstract: This paper reviews the most important historical backgrounds and literature review of the peaceful coexistence Plan (1937-1947) between the Israelis and Palestinians, through evaluation of peel commission in 1937, Woodhead commission plan a,b,and c in 1938 , and United Nations partition plan in 1947, as a previous workable solutions of peaceful coexistence between the Israelis and Palestinians. And the researchers aim to investigate three goals, the first, assessing the importance of historical and literature review, Second, debate the main historical proposals/accords of peaceful coexistence plan between the Israelis and Palestinians from the First World War to 1947, and the third is critique of the important previous literature which debated the reasons behind the failures of peaceful coexistence plan (1937-1947) between the Israelis and Palestinians. While this study aims to discover what has been written about the topic, evaluating the literature, and determining the relationship between the sources and ascertain what has been done already and what still needs to be done, through debating the most important historical events and peace proposals/accords between the Israelis and Palestinians that precede the 1937, 1938, 1947 partition plans, and surveying some relevant literature to determine what is known and not known about this topic and the previous writings and studies in this regard. The researcher's methodology is using the historical chronology and qualitative literature review to investigate this argues. This paper concludes that there were several of historical and literature review to debate the reasons behind the failures of peaceful coexistence plan (1937-1947) between the Israelis and Palestinians: religious and historical point of views.

Key words: Historical review, Literature review, Peaceful Coexistence, Partition Plan, Israelis, Palestinians

[1]. Aabed, Adnan. 2006, A Study of Islamic Leadership Theory and Practice in K-12 Islamic Schools in Michigan, Doctor of Philosophy, Department of Educational Leadership and Foundations, Brigham Young University,April 2006.
[2]. Ben-Porat,Guy. 2008,The Failure Of The Middle East Peace Process, The Van Leer Jerusalem Institute 2008, Publisher: Palgrave Macmillan,ISBN-10: 0230507093, ISBN-13: 978-0230507098.
[3]. Brundage, Anthony. 2008, going to the sources, ISBN 978-0-88295-253-6 (alk.paper)-D16.B893 2008, 907.2—dc22.
[4]. Carter, Jimmy 2009, we can have peace in the holy land, Simon &Schuster paperbacks, New York, NY 10020, manufactured in the United States of America- 10987654321-956.05'4-dc22, 2008048181-ISBN 978-1-4391-4063-5.
[5]. Carter, Jimmy 2006, Palestine; peace not apartheid, Simon &Schuster, New York, NY 10020, manufactured in the United States of America- 357910864- ISBN-13:978-0-7432-8502-5, ISBN-10: 0-7432-8502-6.
[6]. Corcoran.K.,Crusius.J.,& Mussweiler,T.,(2011). Social Comparison: Motives, Standards, and Mechanisms. in d. chadee (ed), Theories in Social Psychology, (pp.119-139).oxford,uk:wiley-blackwell, First Edition. Edited by Derek Chadee.© 2011 Blackwell Publishing Ltd. Published 2011 by Blackwell Publishing Ltd.
[7]. Enderlin, Charles.2003. Shattered dreams; the failure of the peace process in the Middle East, 1995-2002, library of congress cataloging-in-publication data. ISBN 1-59051-060-7 (hc.)-DS119.76 .E5913 2003- 956.05'3-dc21- 2002032173.
[8]. Fromkin, David. 2009, A peace to end all peace, Holt Paperbacks-Henry Holt And Company, LLC-printed in the United States of America 57910864- ISBN-13:978-0-8050-8809-0, ISBN-10: 0-8050-8809-1, 2008039021.
[9]. Harms, Gregory& Ferry, Todd M. 2008 .the Palestine Israel conflict: a basic introduction, second edition published 2008, new yourk, NY 10010, ISBN 9870745327341 paperback, 1098765.
[10]. Hertz, Eli E, 2007, Mandate for Palestine‖; the legal aspects of Jewish rights to a National Home in Palestine, Copyright © 2007 Myths and Facts, Inc. and Eli E. Hertz. ISBN 10: 0-9741804-2-4, Library of Congress Control Number: 2007930693, Published by: Myths and Facts, Inc. P.O. Box 941, Forest Hills, NY 11375,, Printed in the United States of America.

Paper Type : Research Paper
Title : Self-determined motivation of young people to the sport leisure
Country : Tunisia
Authors : Fairouz Azaiez, Nasr Chalghaf, Abdelhakim Cherif, Karim Achour, Mouna Ouaz
: 10.9790/0837-0967378      logo

Abstract: Theaim of this study was to analyze the relationship between the motivations of young people from the region of Sfax (Tunisia) towards the sport in relying on the theory of self-determination (Deci, e. l., Ryan, R.M., 1985). To achieve our goals, we had a questionnaire to 420 youth (221 male and 199 female) entitled 'the level of Motivation towards recreation' (EML-28) (Deci, E., E.R. Vallerand, L.G. Pelletier, and R.M. Ryan 1991). The correlation also seems to be good, the results obtained have led us to design the persistence of an intrinsic motivation stimulation and the fulfillment that mobilizes our youth to sport (taste to try new moves, the satisfaction felt when doing movements and the pleasure of driving and sports challenges). Youth in the area of Sfax are more oriented toward an intrinsic motivation to stimulation. With regard to the relationship of youth based on the genre towards the sport, there is a non-significant difference between self-determined motivation and kind.

Key words: Motivation; Theory of self-determination; leisure; youth.

[1]. Archer, J. &Haigh, A. M. (1997). Beliefs about aggression among male and female prisoners. AggressiveBehavior, 23, 405-415.
[2]. Atlantis, E., Chow, CM ., Hirby, A., & Singh. MF. (2004). An effective exercise based intervention for improving mental health and quality of life measures: a randomized controlled trial », Preventive Medicine 39 (2), 424-434.
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[4]. Biddle, S. J., Treasure, D. C., & Wang, C. K. (2008). Motivational characteristics. In L. Smith, & S. J. Biddle (Eds.), Youth physical activity and sedentary behavior.
[5]. Bouhelee, A. (2005). La pratique sportive des jeunes, études INSEE et INSERM, 2003 et 2004.
[6]. Brière, N.M.; Vallerand, R.J.; Blais, M.R. & Pelletier, L.G. (1995). Développement et validation d‟une mesure de motivation intrinsèque, extrinsèque et d‟amotivation en contexte sportif : l‟Échelle de motivation dans les sports (ÉMS), International Journal of Sport Psychology, 26, 465-489.
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[8]. Chan Zason L.K &Jhon Wang C.K, (2008). Motivational profiles of junior college athlètes. A cluster analysis », Journal of Applied Sport Psychology, 20. 137-156.
[9]. Darling, N., Caldwell, L. L., & Smith, R. (2005). Participation in school-based extracurricular activities and adolescent adjustment. Journal of Leisure Research, 37, 51–76.
[10]. Deci, E. L., & Ryan, R. M. (2002). Handbook of self-determination research. Rochester, New York: University of Rochester Press.

Paper Type : Research Paper
Title : Internal Audit Practice and the Use of Consultants in JIGAWA State Universal Basic Education Board (SUBEB), Nigeria
Country : Nigeria
Authors : Sama'ila Idi Ningi* Aminu Yakubu Wanka* and Magaji Sani
: 10.9790/0837-0967983      logo

Abstract: The increasing rate of fraud in accounting system without proper detection has made many citizens question the role of auditors in the economy. In Jigawa SUBEB in particular there is the problem of clash between the consultants and internal Auditors, the problem of fraud in recurrent expenditure. Consequent upon that, Questionnaires were designed and distributed to 16 internal auditors comprising of 12 from the LGEAs and 4 from the SUBEB headquarters. The questionnaire is divided into 4 sections soliciting information for the 4 variables of the study. The questions were in the form of 1= Agreed, 2= Undecided, 3= Disagreed. It is found that the consultant are used to assess contractors competence, they can assess the contract bidders and even find out those that are capable for the contract execution. But sometimes consultants and auditors clash in project supervision; also the staff in the LEAs manipulates and makes fake claims, thereby, siphoning resources of government to private uses. Therefore, as an organization where financial transaction is committed at all the times especial payment of contracts for building, rehabilitation of class rooms and staff expenditure for transport and out of pocket expenses it is of great importance for the JIGAWASUBEB in conjunction with the department of due process to ensure clear separation of responsibilities of consultants and the internal auditors. This will avoid clashes, conflicts and submission of different reports from the consultants and the internal auditors. Also the internal audits units in the LEAs should be improved to stop the fraud and errors in staff claims usually being committed.

Key word: Internal Audit, Practice, Use of Consultants

[1]. Anderson, D., J.R. Francis, and D.J. Stokes (1993) Auditing, Directorships and The Demand For Monitoring, Journal of Accounting and Public Policy 12 (4): 353-375.
[2]. Carcello, J. V., Hermanson D. R., and Raghunandan K. (2005) Factors Associated With U.S. Public Companies' Investment In Internal Auditing. Accounting Horizons 19 (2): 69-84.
[3]. Carey, P. G. Tanewski, and R. Simnett (2000) Voluntary Demand for Internal and External Auditing By Family Business Auditing: A Journal of Practice and Theory 19 (Supplement): 37-51.
[4]. GIAS (2009) Auditors and Consulting: Claims No Conflicts Strain Credibility, In Government Internal Audit Standards Magazine, 2009.
[5]. Gramling. A.A., Maletta M.J, Schneider A, and Church B.K. (2004) the Role of the Internal Audit Function In Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research. Journal of Accounting Literature 23
[6]. ICAI (2011) Audit and Assurance Standard AAS-I by the Institute of Chartered Accountants of India, 2011
[7]. Institute of Internal Auditors (IIA) (2003) Definition of Internal Auditing Altamonte Springs, FL: IIA.
[8]. K.I. 1. Auditing In Nigeria: A Comprehensive Text (2nd Edition). Adamu Joji Publishers.ark
[9]. Simmons R. (2012) CIA, CFE. Business Management Auditing Promotion Of Consulting Auditing, Published By The Research Foundation Of The Institute Of Internal Auditors.
[10]. Mc Kenna. (2011) "Auditors Report: Is the Firms John Hancock Enough Forbes

Paper Type : Research Paper
Title : Literature and Society
Country : India
Authors : Arjun Dubey
: 10.9790/0837-0968485      logo

Abstract: The history of literature dates back to the dawn of human civilization .The societies were formed by the human beings with objectives of fulfilling the human needs and aspirations. Setting aside which came first—the literature or society—the aim of the author is to depict the picture of literature in society and vice versa. Both have remained inseparable from each other, for literature cannot sustain without society, and likewise the society too cannot be unnoticed in literary pieces in one way or another.

Key words: civilization, history, literature, society, values

[1]. Trans by C.H.Tawney,Thacker Spink and Co.,Calcutta,1891,p.03
[2]. Valmiki Ramayan,Bala Kanda,Chapter 2
[3]. Ballads