PULMONARY LESIONS WITH ASSOCIATION AND HAEMOLOGICAL DATA OF SLAUGHTERED ADULT CEMEL CAMLUS DROMEDARIUS IN KANO AND SOKOTO STATE OF NIGERIA

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dc.contributor.authorABUBAKAR, Muhammad Salisu,
dc.date.accessioned2021-06-17T08:25:11Z
dc.date.available2021-06-17T08:25:11Z
dc.date.issued2006
dc.descriptionATHESIS 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, NIGERIAen_US
dc.description.abstractThe 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.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/12453
dc.language.isoenen_US
dc.subjectPULMONARY LESIONS,en_US
dc.subjectASSOCIATION.en_US
dc.subjectHAEMOLOGICAL DATA,en_US
dc.subjectSLAUGHTERED ADULT CEMEL,en_US
dc.subjectCAMLUS DROMEDARIUS,en_US
dc.subjectKANO,en_US
dc.subjectSOKOTO STATE,en_US
dc.subjectNIGERIA.en_US
dc.titlePULMONARY LESIONS WITH ASSOCIATION AND HAEMOLOGICAL DATA OF SLAUGHTERED ADULT CEMEL CAMLUS DROMEDARIUS IN KANO AND SOKOTO STATE OF NIGERIAen_US
dc.typeThesisen_US
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