PULMONARY LESIONS WITH ASSOCIATION AND HAEMOLOGICAL DATA OF SLAUGHTERED ADULT CEMEL CAMLUS DROMEDARIUS IN KANO AND SOKOTO STATE OF NIGERIA
PULMONARY LESIONS WITH ASSOCIATION AND HAEMOLOGICAL DATA OF SLAUGHTERED ADULT CEMEL CAMLUS DROMEDARIUS IN KANO AND SOKOTO STATE OF NIGERIA
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Date
2006
Authors
ABUBAKAR, Muhammad Salisu,
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Abstract
The recent developments in the business world have shown that
service-oriented businesses are fast growing and overtaking their
manufacturing counterpart. This development brings about other issues
that need to be considered as the pivot upon which the success of the
service-oriented businesses rotates. The most important is the human
resource/capital, which is considered as the major asset the service
organisations have and the key to their success and future survival. The
human assets could still have the same rating in the manufacturing outfits
nowadays. This study looked at the issue of accounting for the human
resources with emphasis on assessing the measures proffered for
measuring the monetary value of the human resource, and also studied
their application possibilities in Nigeria. The study, however, aims at
uncovering the stumbling blocks relative to the wide acceptance and
application of the HRA thereby examining the techniques/models
suggested for arriving at a reasonable value of the human resource
assets. Data for the study were gathered through the use of interviews,
questionnaires, and the amount invested on the human assets as
contained in the annual reports and accounts of the selected companies.
The data were analysed using the chi-square, correlation and regression
analyses, and the use of theory/model validation technique. The study
found out that some of the measures proffered have tentative
assumptions and used some uncertain estimations. Moreover, the study
found that although some of the techniques/models proffered for
measuring the value of human resources in monetary terms are complex,
such complexities can be solved using application softwares and
packages that could be developed once a particular measure(s) is
universally accepted. As soon as a standard is set for the HRA
application, it would become very applicable in Nigeria and in other
countries. In addition, it was also established in the study that there is a
positive correlation between the amounts invested/expended on human
resources and the value of organisations measured in market
capitalisation terms; and the degree of the relationship is very significant.
The study, amongst others, recommends that the Nigerian Accounting
Standards Board (NASB) should bring out an acceptable measure(s) in
computing the monetary value of the human resource asset, which
should be arrived at via organising series of public awareness
programmes and conducting series of researches by the Board and by
other bodies such as the ICAN, ANAN, NSE, etc. This will assist the
reporting organisations in accounting and reporting the necessary details on their human resources.
Description
ATHESIS SUBMITTED TO THE POSTGRADUATE STUDIES AHMADU
BELLO UNIVERSITY INPARTIAL FULLFILLMENT OF THE
REQUIRMENTS FOR THE AWORD OF MASTER IN VETERINARY
MEDECINE
DEPARTMENT OF PATHOLOGY AND MICRO BIOLOGY,
FACULTY OF VETERINARY MEDECINE,
AHMADU BELLO UNIVERSITY ,
ZARIA, NIGERIA
Keywords
PULMONARY LESIONS,, ASSOCIATION., HAEMOLOGICAL DATA,, SLAUGHTERED ADULT CEMEL,, CAMLUS DROMEDARIUS,, KANO,, SOKOTO STATE,, NIGERIA.