International Journal of Applied Science and Research

*Adaraniwon, A.O. and Adefolarin, A. D.

ABSTRACT:An optimal policy for deteriorating item is developed in this paper. The deterioration of an item is constant with time-varying demand and the holding cost is assumed to be time- dependent. The aims of the model are to minimize the total average cost by finding the optimal cycle time and ordering quantity. Shortages are not allowed in the model. The Mathematical model is developed by the use of differential equations to get the optimal value. A simple to understand solution procedure is provided to establish the policy proposed. It is discovered that the effect of time-varying demand rate and time dependent holding cost on deterioration of an items cannot be easily ignored in the management of inventory. Numerical example with sensitivity analysis are given to affirm the model developed and procedure use for the solution

Keyword:Inventory System, Shortage, Deterioration, Holding cost

Azme Bin Khamis1, Sia Sau Yuan2 & Mohd Shalahuddin bin Adnan3

ABSTRACT:Water is very important for the economy of the country. However, there are many water issues occurring around the world because of the humans do not appreciate it. Improper disposal of waste causes the water pollution happens. The purpose of this study is to identify the variation of water quality by applying the control chart for individuals and time series control chart for auto correlation data. The appropriate ARIMA model is identified for the auto correlation data and the residuals from the model are used to construct the time series control chart. This study also aims to compare the water quality level among the stations at Kuala Mai by using ANOVA and Kruskal-Wallis test and to compare the water quality parameters for each station with National Water Quality Standards for Malaysia. This study involves eight water quality parameters which are temperature, pH, dissolved oxygen, conductivity, ammonia, phosphate, nitrate, and total suspended solid and there are five stations for each parameter. The investigated river in this study is Sungai Mai which is located at Pahang. The control charts indicate that 13 water quality parameters are out of control. All five stations for both ammonia and phosphate are in statistical control among the eight parameters. ANOVA and Kruskal-Wallis test indicate that there are no significant differences in water quality among the stations for each parameter. Based on National Water Quality Standards for Malaysia, the water quality of Kuala Mai is classified as Class IIA/B and there are 3 parameters exceed the National Water Quality Standards limit.

Keyword:water quality, control chart, National Water Quality Standards Malaysia

Bibish musungayi muyayabo*, & Eric Mpongolo Musungayi, & Paul mulemangabo katagondwa, & Wembonyama Shako Francois, & Kahiu Ngugi, & Vincent Woyengo Were

ABSTRACT:Understanding the mode of inheritance of resistance to the disease and general combining abilities of the available germplasm is crucial in the development of genotypes with resistance to that disease. Research study was conducted to determine the inheritance of resistance to cassava mosaic disease. Analysis of individual experiments was performed, and mean squares used to determine general combining ability. Most parents expressed varying general combining ability (GCA) effects across sites for most of the traits evaluated. Only Kaleso had negative GCA effects for cassava mosaic disease severity and its progression in both two locations. The magnitude and sign of the GCA effect of a parent did not necessarily correlate with their per se performance, indicating the presence of non-heritable gene and epigenetic action. A number of progenies outperformed their best parent expressing high heterosis percentages. The progenies from MM96/4271 and Kaleso had high positive heterosis for fresh storage root yield, harvest index and storage root number and negative heterosis for the progression of cassava mosaic disease, comparatively to the values of the best parents. The study has revealed the presence of potential cassava mosaic disease resistance among the five elites parents used. These parents could be selected for cassava crop improvement in cassava mosaic disease resistance breeding programme.

Keyword:Cassava mosaic disease; general combining ability; inheritance; resistance.

*Oji A.S., Akinbiyi O.A., Salufu E.O., Ugwoke J.L., Oladapo I.O.

ABSTRACT:This study investigates the effect of refuse dumps on the quality of groundwater within the vicinity of Aduramigba Estate, Ido, Osun State. Ten water samples were collected from wells in the neighborhood of Onibueja dumpsite in Aduramigba Estate, IdoOsun. Seven of the samples (sample 1,2,3,5,6,7 and 8) were taken close to the dumpsite ranging from distance 28.44m to 350m as main samples while three samples (sample 4,9 and 10) were taken from longer distance ranging from distance 500m to 1000m as control samples. The samples were analyzed for physicochemical parameters such as pH, alkalinity, temperature, electrical conductivity (EC), hardness, total dissolve solutes (TDS), turbidity, dissolved oxygen (DO), biochemical oxygen demand (BOD), chemical oxygen demand (COD), major ions and heavy metal among others using AAS, Iron Chromatographic and titrimetric methods. The result of both the main and control samples are as follows: pH value (6.67-7.84), Alkalinity (120- 330mg/l), temperature (73.8-87.3of), Hardness (74-732mg/l), EC (0.212-1.952μS/cm), TDS (0.1431-1.4232mg/l), DO (0.8-1.8mg/l), Biochemical oxygen demand (BOD) (0.1-1.1mg/l), Chemical oxygen demand (COD) (0- 195mg/l). Major ions: Cl- (28.8-72.0mg/l), NO3- (0.40-1.31mg/l), SO42- (0.16-2.11mg/l), HCO3 - (20.8-36.0mg/l), Ca2+ (17.60-333.5mg/l), Mg2+ (2.10-41.45mg/l), Na+ (5.0-106.0mg/l), K+ (0.77-24.10mg/l). And heavy metals: Fe2+ (1.69-2.20mg/l), Mn2+ (0.004-0.018mg/l), Cu2+ (0.14-0.78), Zn2+ (0-3.30 mg/l), Pb2+ (0.031-2.281 mg/l), Cd (0.002-0.025 mg/l) and Si (0.008-0.064 mg/l). From the result, the valuesof the analyzed parameters for both control and main samples indicated low contamination and fall within the acceptable limit for drinking water as recommended by World Health Organization except for Calcium and Potassium in sample one; Lead, Cadmium and Iron inall of the samples that are higher than the acceptable limit.Moreso, hardness and turbidity were higher than the acceptable limit in some of the samples. The high in contamination of some of the heavy metal in both the main and control samples isassociated to the percolation of leachates from the dumb into the groundwater in the area.

Keyword:Analyzed, Contamination, Cadmium, Dump, Leachates, Physicochemical, Water

MACHYO ROBERT BELLAMINO & CYPRIAN PHILIP OKWARO & AHMED OSMAN WARFA & TEDDY KIPLAGAT BETT

ABSTRACT:The overall objective of this study was to generally examine the practice of capital punishment, also known as the death penalty from an ethical perspective. We examined a number of moral arguments advanced for and against the practice especially using ethical relativism as a theory but also other theories and principles. Capital punishment, also known as death penalty, is a government sanctioned practice whereby a person is put to death by the state as a punishment for a crime. Since at present many countries, including the USA, which is considered to be the lighthouse of the Western economic and human development, still practice it. While we realize that a lot of other academic research has already been carried out about this topic, we however found it necessary to conduct a moral analysis of this fundamental socio-legal phenomenon.

Keyword:Capital punishment; death penalty, Ethical Relativism

Ebiwari Wokekoro

ABSTRACT:The study assessed the general public willing to pay higher rent for a quiet environment. A quiet environment is the one devoid of noise pollution. The study designed a questionnaire to solicit the willing to pay from the general public. The questionnaires were distributed to the respondents through emails and phone numbers. Sixty one questionnaires were retrieved and analysis was based on the retrieved questionnaires.The study revealed that 78.7% of the respondents were willing to pay a higher rent to reside in a quiet environment. The study concludes that properties located in quiet environment command higher rental values than properties located in noisy environment. The author recommends the development of serene and noise proof neighborhoods in order to improve quality of the urban environment in Nigeria.

Keyword:Noisy Environment, Quiet Environment, Willingness to Pay, Willingness to Accept, Public. Higher Rent

Sanda, A. R1 ., Sani Abdulkadir2,Ahmed Idris1 , Aliyu Abubakar Kele1 and Ramatu Idris1 .

ABSTRACT:This study was conducted to investigate the concentration of heavy Metals in irrigation water, sampleswere collected from Yauri, Bunza, Birnin Kebbi and Augie for the determination of Pb, Cu, Zn, Cd, Co, Ni, Cr and pH using flame atomic absorption spectrometry (FAAS). The concentration of some heavy metals exceeded their respective permissible limits in the water samples.The average concentrations of Pb (0.81±0.07) mg/l, Cu (1.40±0.74) mg/l, Zn (0.97±0.01) mg/l, Cd (0.57±0.01), Co (0.86±0.01) mg/l, Ni (0.84±0.03) mg/l, Cr (0.97±0.01) mg/l, pH (6.76±6.10) mg/l, obtained from water samples in all the locations were higher than the recommended maximum concentration for irrigation. This study revealed that in Bunza borehole + stream have the highest concentrations of heavy metals investigated compared to the other sampled locations. And also, in Birnin Kebbi stream has the highest concentration than borehole, and borehole + stream. In Augie, stream water has more concentration of heavy metals than borehole + stream and borehole. This exceeded the recommended limit set by the WHO, NIS and EUL.

Keyword:irrigation water, heavy metals, permissible limit, stream water, bore hole water

Sanda, A.R.1 , SaniAbdulkadir2, Ahmed Idris1 , Saddam Abubakar Kola1and Ramatu Idris1

ABSTRACT:A field and laboratory study was conducted during the 2019 rainy season on the salinity assessment level in water used by farmers to irrigate their crops in some selected local government areas of Kebbi State namely; Bunza, Augie, Yauri and Birnin Kebbi. Water samples were collected from three different sources in clean plastic bottles as Borehole water, Stream water, and a combination of the two that is a blend of borehole and stream water. The collected samples were preserved in an ice crest for onward transporting to laboratory for analysis. The results show all the salinity indices tested were slightly moderate to severe due to continuous poor agricultural practices such as inappropriate fertilizer uses and poor drainage system, however it was observed that stream water has the highest salinity indices, while bore hole water is the next and a blend of the two water has the lowest salinity indices tested.

Keyword:salinity, borehole, stream, irrigation, moderately, severe.

1. Author. Sabas Mwangi kimani, 2. Co-authors: Rev. Dr. John Muhenda,3: Rev. Dr. Njuguna Waitherero

ABSTRACT:In the current world, searching for truth is primarily identified with scientific investigation with an attempt of reaching proper knowledge and objective truth. This knowledge has to show the reality as it is. According to such knowledge we are looking for the truths expressed in judgments and statements which are in line with reality. For Hans-Georg Gadamer such approach is not sufficient. When Gadamer speaks about the truth, he doesn't mean the logical rightness of statements about reality. Gadamer believed that the perspective of modern science is insufficient for the modern man. He shows that outside of science there are also areas associated with cognition which expand human knowledge about reality and about humanity itself. Gadamer thinks about such experiences as: philosophy, art, history and tradition. What is significant is that these experiences or disciplines have had a relationship with the truth for centuries. There were important, cognitive experiences for man before he developed the rigorous scientific methods leading him to the objective truth. The point is that, in hermeneutics, Gadamer describes the truth in a way which is older than scientific one. The philosopher is looking for more basic and original dimension of truth. Gadamer's position implies that the theory and the concept of rationality associated with it are essentially something more than what is left of them in the establishment of modern science. Gadamer evokes the concept of play as a way to describe the truth in work of art. In a broader context, the notion of play depicts the human way of perceiving and understanding reality and specifies the hermeneutic concept of rationality. The conception of play is used by Gadamer to deny traditional, Cartesian dualism, which determines all cognitive experiences. The game indicates the relationship which is constantly changing and is in a constant motion. At the same time, the game presents the truth as a totality that is independent of players' consciousness and more than subjective hyper-subjective. The very notion of truth has been significantly reduced in modern scientific investigation. It was found that the truth appears only if it can be checked in accordance with applicable rules of science, in other words, in accordance with accepted scientific method. This method means that it is assumed that there is a constant opportunity to verify the research's results. Since the truth has been linked with method understood in this way the criterion of knowledge is no longer truth itself, but certainty. This means that what we know is limited to what we are able to examine and check. It also means, as the philosopher explains, that the idea of verification is only executed by imitation and repetition. In a game, what is most important is what occurs between the players: something along the lines of what is being played. In the case of the art game, it means that between the spectator and the work of art, that during this understanding process, a third, unknown element comes into being and it presents itself as something true without any scientific proof.

Keyword:: (Art work, Being, Hermeneutic, scientific, Truth,)

Darryl Mullins1, ZelekeWorku2, Mammo Muchie3

ABSTRACT:In the traditional sense, the telecommunication industry of South Africa was predominantly segmented between fixed and mobile service providers with very few service providers retaining the entire monopoly. Service providers were driven by government legislation, internal objectives and competitive rivalry between themselves, which often resulted in high production cost and poor service delivery to customers. In recent years, however, the lines have become blurred with traditional fixed service providers moving into mobile networks and mobile service providers moving into the fixed network space. This shift has been driven by a global reduction in fixed line voice subscribers with mobile network services and more specifically data consumption growing exponentially. The SA Regulator has also amended the laws and has issued more operator licences and spectrum to promote self-provisioning, virtual network operators, wholesale models and have enabled telecommunication resellers. Technological advances broadly summarized under the “4th industrial revolution” and the growing adoption of these technologiesby consumers has accelerated the demand for bandwidth, speed and reliability at a fraction of traditional costs. The customerhasoptions and can choose between a host of operators, both fixed and mobile and has now become the driving force for accelerated network operator transformation, a transformation that is necessaryfor an telecommunications operator who wishes to grow and retain a future market share. The purpose of this research was to do an evaluation of the telecommunication landscape of South Africa, then evaluate a telecommunications “fixed line” giant using well know business modelling tools and finally to develop a strategy in the form of business model canvas which the operator can use to prepare for the predicted and necessary customer driven transformation.

Keyword:Broadband, Customer, Data-Services, Regulator, Voice-Services

Gamal Elsaeed1 , Alaa Nabil El-Hazek2 , M. Bahgat3 , and Noha F. Fathallah3

ABSTRACT:Lake Manzala is the largest lake along the Egyptian Mediterranean coast. It is in northeastern Egypt on the Nile delta near Port-Said City. The lake is long, quite shallow and suffering from severe ecological problems during the last years. The discharge of polluted water from five main drains is drained in the lake causing negative ecological, health, social and economic impacts. The main goal of this paper is to investigate the effects of excessive drainage water on both water levels and salinityin the lake. A 3-D hydrodynamic numerical model was developed for the lake using Delft 3D modelling system. Mitigation process has been studied to enhance the mixing between lake water and seawater. The optimum mitigation was achieved by reducing the water level in the lake through decreasing the effluents from Bahr El-Baqrdrain and enhancing the density current from seawater to the lake via increasing water depth inside the lake by dredging the total area of the lake. Also, all obstacles due to human interaction such as fish cages, weeds, and islands inside the lake must be removed.

Keyword:hydrodynamic model, Delft 3D, lake salinity, Bahr El-Baqr drain.

Musiwalo Ernest Muthivhi, Zeleke Worku and Mammo Muchie

ABSTRACT:The study was conducted in order to measure the perception of teachers about the quality of teaching provided to learners enrolled in Tshwane North District public schools in Gauteng Province, South Africa. Ordered logit analysis and service quality analysis were used for identifying influential predictors of positive perception. The study found that the perception held by teachers about the quality of teaching was influenced significantly by a clear understanding of job description, the availability of helpful teaching materials and resources, and punctuality at work. The results showed that long-serving teachers had more empathy to learners in comparison with shortserving teachers. The results also showed that teachers with high level of education were found to be more responsive to the needs of learners in comparison with teachers with low level of education.

Keyword:Tshwane North District, Public schools, Quality, Ordered logit regression

Musiwalo Ernest Muthivhi, Zeleke Worku and Mammo Muchie

ABSTRACT:The purpose of study was to identify factors that undermine job satisfaction among employees working at Vodacom South Africa. The sample size of the study was equal to 146. Data was collected from employees by using a pretested, validated and standardised questionnaire of study. The degree of job satisfaction experienced by respondents was assessed by using a composite index developed by Ringle, Sarstedt, Mitchell and Gudergan (2020: 1617-1643) for conducting a similar study. A combination of quantitative and qualitative methods of data analyses was used in the study. Ordered logit analysis (Hosmer and Lemeshow, 2013), categorical data analysis (Agresti, 2018), Structural Equations Modelling (Byrne, 2013) and Partial Least Squares (Ringle, Sarstedt, Mitchell and Gudergan, 2020) were used for identifying and quantifying key predictors of job satisfaction and work-related stress among employees of Vodacom SA. The study found that about 76% of employees of Vodacom SA experienced job satisfaction, whereas the remaining 24% of employees did not experience job satisfaction. Results obtained from the study showed that the degree of job satisfaction of employees at Vodacom SA was significantly influenced by the provision of skills-related training opportunities. Similar findings were obtained from individual in-depth interviews conducted with 12 employees of Vodacom SA. Based on findings obtained from the study, a framework has been developed for improving job satisfaction in Vodacom SA.

Keyword:Vodacom SA, Job satisfaction, Structural Equations Modelling, Partial Least Squares

Darryl Mullins1 , ZelekeWorku2, Mammo Muchie3

ABSTRACT:The telecommunications industry of South Africa is an old and well established one, however due to rapid advancements in technology better referred to as the 4th industrial revolution, it is in turmoil and in a state of constant change and transformation. South Africa has seen an accelerated need for fast, reliable and sustainable Telecommunications networksand infrastructure but at a fraction of the cost even further exacerbated by the COVID crisis. The 4th industrial revolution is related to technological advancements in robotics, AI, quantum computing, VR, IOT, 5G, 3D printing and not forgetting, fully autonomous motor vehicles. Consumers have already migrated to streaming services like Netflix and Showmax, which has destroyed the “video store” business model and online learning and self-education has become an acceptable new norm with online learning platforms like Udemy and Coursera becoming more popular. Internet based conference services like Skype, Zoom and MS Team have changed the way we do meetings and conferences and online shopping is also on an upward trajectory. Customer behavior has exponentially grown the consumption of mobile and fixed “data” services and Telecommunications service providers must respond accordingly or risk losing market share and profits The traditional fixed line operators are moving into mobile technologies while mobile operators are moving into the fixed space with technologies like 5G being a direct competitor for fixed line broadband. Customers are becoming a driver for network transformation, dictating the products, expected service levels and even cost. Competition is vast with many new entrants and even entrants from other markets like the banking sector for example, consuming telecommunication market share For Telecommunications service providers to improve service levels, provide a broadband service that is always “on "and to grow with the emerging technologies, an equally matching and possibly superior workforce with a specific future minded skill set is required as an enabler. This skill can by no means be purely academic based but must encompass aspects of relevant experience, education and vision. The purpose of this research was to develop a criterion to define a “future job skill” in the telecommunications industry, then to evaluate and score employees of the selected organisation using the defined “future Job Skill "criteria and finally to test if there if there was a significant association between the highly scored “future job Skill” employees and the selected organisations current broadband fault rate, per province of South Africa. The organisation chosen is one of the giants in the fixed line broadband arena with a national footprint. Fault rate was chosen as it is a good indicator of user experience, using a percentage of the amount of failures per subscriber divided by the install base, over a set period.

Keyword:Telecommunications, broadband, customer, technology, service levels, transformation, future

Agus Citra Dermawan, Santun Setiawati, Raden Siti Maryam

ABSTRACT:Hypertension is still the most concerning non-communicable disease in Indonesia as its mortality and morbidity rates are still on its rise. Prevention of hypertension becomes one of the primary programs within Puskesmas, developed through numerous researches. The aim of this research was to learn on the overview of elderly perople’s knowledge on prevention and treatment of hypertension. A descriptive analytic study was applied with cross-sectional study design. Also, the use of consecutive sampling within this study resulted to the chosen 448 respondents. This study was conducted on the work area of Puskesmas Cilincing sub-district, North Jakarta, Indonesia. The results showed that the proportion of elderly people who had poor knowledge towards prevention and treatment of hypertension were 69.6%. Italso showed significant relationship between hypertension prevention and treatment knowledge and educational background of elderly people with pvalue 0.019. Therefore, this research suggests to Puskesmas to intensify the health promotion and prevention, specifically on hypertension in the elderly.

Keyword:hypertension, elderly, prevention, knowledge, treatment

1Ezeaputa Perpetua C., 2Onugu Uchenna C., 3Obiekwe Ngozi J., &4Offiah Ebere .O

ABSTRACT:The study was on extent of participation of women farmers in rice production at family farming level in Anambra State, Nigeria determined the rice production activities, women socio-economic characteristics influence on participation in rice production at family farming level, and challenges facing the women. Data were collected with a well-structured questionnaire from 108 women rice farmers at family farming level usinga multi- stage, purposive, simple random and a snowball technique. Data were analyzed using a combination of analytical tools such as descriptive statistics, participatory index, logistic regression, and inferential statistics such as z-test from logit regression result and one way analysis of variance (ANOVA). The result presented shows the mean age was found to be 41 years while the greater proportion (49.1%) of them were married. The mean years of formal education was 11 years, this implies that on the average, the majority (51.9%) of the farmers attended secondary school. The mean farming experience was 14 years, while the mean household size, farm size and monthly income were 6 persons, 5 plots and N29,680.48 respectively. The majority (63.0%) of the farmers were not members of farmers’ cooperative with a mean extension contact of 1 contact.The women actively participate in decision making (site selection, choice of variety, organization of labour, among others) ,implementation (seedling, fertilizer application, among others), controlling (labour engagement, monitoring), and evaluation (operation, policy and programs). It was equally revealed that years of study (1.91)*, farm experience (1.82)*, monthly income (1.91)*, farm size (1.99)** and cooperative (2.28)* were the socioeconomic variables that influenced women participatory index. The challenges facing women rice producers in family farming were rotated into five component factors, and the 5 factors explained 72.92% of the total factors challenging family farming among women rice farmers in the study area.

Keyword:family farming, women rice farmers, participation, Anambra

Widad Ibrahim A/gadir A/moula1 , Hager Musa Abdalgader Abdalla2 Ahmed A. Irahim alryah3

ABSTRACT:Background: Non-compliance after coronary artery bypass graft is a complex problem and major health care issue worldwide. It may result in poor health outcome. Methodology: This is descriptive cross –sectional hospital based study, aimed at assessingof patient’s compliance to medication and life style changes after coronary artery bypass graft. Sample size was 50 patientstotal coverage; Data was collected by using interview questionnaire and analyzed by statistical package for social science (SPSS25). Result: The results revealed that about (96%) of participants were compliance to medication. And (76%) of participants don't practice exercise. about (62%) of participants were take high fat and salts diet. Conclusion: The study concluded that noncompliance to life style changes, in spite of had good compliance to medication. Recommendation: Also the study recommended implementing further research to observe changes of compliance through time.

Keyword:compliance- medication- lifestyle- coronary artery bypass.

ASSEDI ETUSE YAWO, Rev. Dr. Simon Njuguna, Rev. Dr. John Muhenda

ABSTRACT:This article attempt to analyze the notion of African Humanism and Dignity in a world which is not giving it an adequate consideration. The question of undermining African dignity made us think about African Humanism. Our thought is to seek how we can create a society in which Africans will be regarded as having innate dignity, integrity, and value. We understand that the respect for human beings and mutual concern for each other is regarded as the fundamental principle of action in society, but it is not what is really going on in African Continent. Africans have been seen, since the trade of slaves, as means of exploitation. They have been reduced into instruments. Kwame Nkrumah motivated African against the West exploitation which is found in capitalism, the power of individualism over the others, a theory which is opposite to the native tradition of African. He helped to reclaim people’s psychology by removing colonial mentality and defend the independence of States. It is also in his philosophical Consciencism whereby, he called Africans to their own liberation to establish their personal dignity.

Keyword:African, dignity, humanism, value

Husen Issa1, Saleh Ibrahim2, Soubhi Hadri3 and Yusra Abdulrahman4

ABSTRACT:Our reliance on the scanned documents is no longer a deniable fact. However, with the spread of forgery cases, their credibility started to be questionable. Recently, an extensive research has been carried out in the field of digital images forgery detection, yet only a small portion specialized in the forgery detection in scanned documents images. The distinct properties of documents (e.g. the similar-looking characters and white identical background) impose new level of challenges for forgery detection. In this paper, we adapt the identical copy-move detection, error level analysis (ELA), and metadata analysis methods for the detection and localization of specific forgery cases in scanned documents images. We use the identical copy-move approach and error level analysis to localize duplicated blocks and inserted texts within documents respectively, while we exploit the image's metadata to track the manipulation traces. Eventually, various experiments were conducted and multiple metrics were used for the assessment of our contribution. Our results show promising potentials for these algorithms to be deployed in the field of scanned documents forgery detection.

Keyword:scanned documents, forgery detection, copy-move detection, error level analysis, metadata analysis.

Isaac Olaitan Okeya

ABSTRACT:The paper will focus on the critical evaluation of the duties owed by directors of listed companies set out in the Companies Act 2006. This title was inspired by the current global economic turmoil where companies which hitherto declared mind blowing profits; with over the top bonuses to the top management are suddenly going burst and yet very little is heard of the responsibilities of those culpable. The Financial Reporting Council - Combined Code on Corporate Governance of June 2008, is the main regulation with regard to corporate governance for listed companies in the UK. Due to the need to re-organise the UK business communities, the establishment of a committee on the Financial Aspects of corporate governance,1 addressed issues such as the relationship between the Chairman and Chief executive, the role of non-executive directors (NEDs) and reporting on internal control and the company’s position.2 In the UK, every private company must have at least one director, while every public company must have at least two directors on the board of directors.3 The main function of these boards is to be responsible for the strategy and management of the company. This, in general, entails that it is also responsible for overseeing the company’s operations including ensuring an adequate system of internal control, competent management team, and compliance with statutory and legal requirements.4 The central recommendation of the committee set up by the Financial Reporting Council, the London Stock Exchange and Accountancy profession, was that boards of all listed companies should comply with the Code of Best Practise, which has now been replaced by the ‘Combined code on corporate governance’. According to the Cadbury report:5 “By adhering to the code, listed companies will strengthen both their control over their businesses and their public accountability......” The combined code, also addresses various aspects of board structures and management, and indicates best practice for improved standards of corporate governance for listed companies.6 The UK system observes corporate governance as a tool to improve the board’s ability to manage the company effectively as well as provide accountability to shareholders. However, the report focused attention on the board of directors and recognised that ‘the board was the most important corporate governance mechanism’, thus, the report was not legally binding on the board of directors. Eventually, there is a strict compliance rules in the ‘Yellow Book’7 with the combined code.8 Furthermore, only companies listed on the Stock Exchange are required to report on whether they have complied with the combined code,9 otherwise, a reason must be given for non-compliance. In other words, this is a statutory requirement and a continuing obligation, pursuant to the UK Listing Authority’s Listing Rules (the ‘UK Listing Rules’).10

Keyword:Financial Reporting Council, Corporate Governance, Code of Best Practise and combined code