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With the advent of Nigeria’s Fourth republic in 1999, stakeholders reflected deeper on what should be the main focus of the country’s foreign policy. Thus, with the emergence of Alhaji Umaru Musa Yar’Adua as Nigeria’s president in 2007, further reflection was made on what should constitute the Nigerian foreign policy focus. In light of this, the then Minister of Foreign Affairs, Ojo Maduekwe, was prepared to make a difference with the initiation of the principle of Citizen Diplomacy. This principle, in accordance with the constitutional directive principles, placed priority on the protection of the interest of Nigerian citizens both at home and abroad. This implies that, the protection of the rights, dignity and privileges of Nigerian citizens will be accorded priority wherever they are and whatever they may be. This shall remain the primary responsibility of Nigeria’s diplomacy. Citizen diplomacy as the new thrust of Nigerian foreign policy is meant to focus on the basic needs, human rights and socio-economic welfare of Nigerian citizens in conducting bilateral and multilateral engagements with other countries. Citizen diplomacy entails the creation of an environment in which every citizen both at home and abroad sees himself as the symbol of his country’s foreign policy; he is expected to work towards strengthening it rather than weakening it. Citizen Diplomacy is being practised by different countries of the world with different magnitudes. Citizen diplomacy in the United States is different from that of China or of Nigeria, while that of Nigeria is different from that of Germany or Moldova. Citizen diplomacy wherever it exists is intended to support the official efforts of the government, as well as promote citizens’ well-being in general. The whole essence of a country’s foreign policy is expected to be tailored towards the benefit of that country and its citizens. Importance The importance of citizen diplomacy in international relations cannot be underestimated. This is because the adequate recognition and care displayed by different countries over their citizens will no doubt boost the morale of the citizens and ginger their interests in assisting their various countries in accomplishing their foreign policy agenda, including making peace. It has equally reawakened the cautiousness of Nigerian citizens. More Nigerians now perceived themselves as responsible citizens and standard bearers of the country that will promote the country’s value wherever they found themselves rather than jeopardize it. The media has equally played a prominent role in this by supplementing citizens’ efforts and communicating their values to policy actors. Prospects Prospectively, citizen diplomacy as a policy thrust of the Nigerian government is a logical continuation of what the country’s foreign policy ought to be and is targeted at obtaining gains from the protection of the citizen’s interest. This has no doubt encapsulated great challenges as has been previously stated. With renewed political will on the part of Nigerian leaders, it is hopeful that foreign policy goals and national aspirations could be met. Placing the citizens at the centre of the national Programmemes reinforces the original purpose of the government and when those in power offer necessary leadership, they will without much effort secure the trust of the general populace and establish centres of national solidarity and more agents of national progress. With that, citizen diplomacy stands a higher chance of yielding the pictured dividends and consequently makes Nigerian Foreign Policy to be robust in terms of implementation and accomplishment. Another prospect of Citizen Diplomacy is that it is capable of re-charting Nigerian Foreign Policy pursuit towards beneficial economic and political engagements that will enhance national development and citizens’ welfare. A situation that is capable of enhancing national unity and integration in a multi-ethnic society like Nigeria. Recommendations Nigerian missions abroad must take these responsibilities as their personal goals. Operational directives must be issued to them, it will be very important that resources are made available for this purpose also. Additionally, there should be improved monitoring directed at the mission’s activities to ensure that identified objectives are accomplished. In conclusion, the introduction of citizen diplomacy in Nigeria is desirable, and timely and must be pursued to the summit, it is a policy that is dynamic, proactive, full of potential and could achieve numerous feats. Nigerian foreign policy should be urgently reviewed and re-packaged in line with new realities of the globalized world in order to make it more efficient, responsive, dynamic and full of punch as regards citizen diplomacy. More outlets that will complement the Nigerian Institute of International Affairs, NIIA, should be established to enable Nigerians to ventilate their opinions and offer inputs that could better the dissemination of foreign policy goals.  Finally, we are of the opinion that the future success of citizen diplomacy requires that, Nigerian foreign policy must be tailored towards result-oriented and directed at aggressively pursuing her interest in Africa and around the world. The era of “Big Brother” in Africa and “free food basket” for other African countries should be reconsidered in view of the new economic realities at home, particularly in a post-oil wealth era to make Nigerian citizens more efficient, responsive, inclusive and proactive based on citizen diplomacy. References PAC (2005). Foreign Policy in Nigeria’s Democratic Transition. A  Publication of the Presidential Advisory Council on International Relations. Print Serve Limited, Abuja. Osita Eze (2009). Citizen Diplomacy. A Publication of the Nigerian Institute of International Affairs, Lagos.   Dr Abdulkadir is working at Skyline University Nigeria as Lecturer 1 in the School of Arts, Management and Social Sciences. He has a Master’s Degree in Political Science and International Relations in the University of Ilorin, Ilorin, Nigeria. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

Introduction Accounting in business filed measures the data today activities, processes the data into reports, and communicates the results to decision makers and stake holders.It provides proper ways to understand the activities of companies particularly administration and manufacturing functional activities. This paper aims to ascertain the accounting techniques used for managerial decision making in common business and entity operation. This paper covers the accounting segments in practical application such as strategies and tools in accounting for discovering expenses and revenues, Creating budgets and forecasting ideas for growth, provide financial information to steer company decisions and highlights different tools and techniques of accounting gears such as financial and cost accounting information, mathematics and future forecasting methods and other miscellaneous tools to calculate internal aspects of the business entities. Addition to this, this paper also focus short‑run and long-run decision-making and the researcher climaxes the upcoming and most likely new accounting and management tools to be used in near future as ending point. The study also established that financial managers who are focusing more on financial statements and reporting perform accounting tasks. Key Core areas in Application of Accounting in Managerial Decision Making1. Analyzing Expenses and Revenue2. Creating Budgets and Forecasting Ideas for Growth3. Providing Financial Information to Steer Company Decisions Snapshot of Practices of Accounting Gears 1. Based on Financial Accounting Information Ratio Analysis Cash & Fund Flow Analysis Return on Capital Financial Correlation 2. Based on Cost Accounting Information Marginal & Labour costing Standard & Differential Costing Analysis of Cost Variances Absorption Costing 3. Based on Mathematics Operations Research Linear Programmeming Network analysis & Queuing Theory Simulation & Game Theory 4. Based on Future Information Budgeting & Targeting Variance  & Trend Analysis Forecasting & Project Appraisal 5. Miscellaneous Tools Managerial Reporting Integrated Auditing Financial Planning & MIS Revaluation & Decision Making Accounting The Role of Accounting in an Organization1. Helping Forecast the Future.2. Helping in Make-or-buy Decisions.3. Forecasting Cash Flows.4. Helping Understand Performance Variances.5. Analyzing the Rate of Return Short‑run Versus Long-run Decision-making1. Net income.2. Sales.3. Return on total assets and total equity4. Earnings per share The Accounting and Management tools most likely to be introduced soon are –As an indication of how the management accounting discipline is developing in the short-term it is particularly interesting to look at those tools which respondents intend to adopt within the next two years, as follows (figures in brackets are the number of respondents intending to introduce that tool):1. Customer profitability analysis2. Rolling forecasts3. Activity based management4. Environmental management accounting5. Product/service profitability analysis6. Post completion audits7. Business process re-engineering ConclusionThe business is a place where that allows multiple decisions of different nature, dimension and duration of earning of the business enterprises. To understand a decision is necessary to analyze the process, the steps that led to this choice, the behavior of decision makers involved, influences and power exercised. In order to answer to our research question, the research tries to find some of the role played by financial accounting analysis in managerial decision-making such as –a. Assistance to corporate managers to know and analyze the past, present situation to focus the blue print for the future of the company.b. Visualize the cause and effects events that are not distinguishable by daily activities.c. Deliver a quantitative indication of the entities in terms of financial, operational and investing activities of the firm.d. Guide the executives to prepare the future actions and deeds to be handled in the complex business environment.e. Accounting apparatuses in managerial decision provides intangible, reliable and comparable information for resolution budgeting.f. Accounting tool package include subjective and quantitative information for handling business abnormalities.g. Successful manager has to be convincing when making a decision but visionary when implementing it. References1. https://accountlearning.com/tools-and-techniques-of-management-accounting.2. Alexandra-Daniela Socea, “Managerial decision-making and financial accounting information”, Procedia – Social and Behavioral Sciences 58 ( 2012 ) 47 – 55.3. Ciuhureanu, Alina, “Management Accounting – Managerial Obligation or need”, Revista Academiei Fortelor Terestre”, 2018, Vol. 23 Issue 4, p282-2874. http://www.microbuspub.com.5. http://www.cimaglobal.com.6. https://www.invensis.net/blog/finance-and-accounting/what-is-management-accounting-and-its-importance/ Dr. Senthil Kumar, is an Associate Professor of Finance and Business Management in Skyline University Nigeria. He has a PhD. in Business Management from Bharathiar University, India. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

An emerging technical field called artificial intelligence (AI) investigates, develops, and applies the theory, approach, method, and system for replicating, enhancing, and expanding human intellect. The “father of artificial intelligence,” physicist Alan Turing, initially proposed the idea in 1950; he created the “Turing test” and claimed that AI was more sophisticated than the human brain but similar to it (Mintz and Brodie, 2019; Kaul et al., 2020). Deep learning, a new generation of AI technology has evolved in recent years. This subset of computer algorithms can automatically gain knowledge from and then artificially and independently conclude the data. Various neural networks, including the deep belief network, convolutional neural network, long- and short-term memory network, etc., are included in deep learning (Kulikowski, 2019). According to AI research, the output-input ratio in medicine is more promising than it is in other industries (Mintz and Brodie, 2019). The marriage of artificial intelligence with medicine transforms the conventional medical model and creates a breakthrough advancement.  Medical diagnosis with AI The time needed to make a diagnosis and the diagnostic effectiveness can both be dramatically increased when a doctor uses AI to diagnose a patient with a specific sickness or condition. By examining clinical radiology data like X-rays, CT scans, MRIs, pathology, and exams using ultrasonography, endoscopy, and biochemistry for relevant bodily indications in humans, the technology can replace the inefficient conventional medical model, to provide conclusions that are prompt and reliable, especially for complex diagnoses. Because AI can resolve problems so quickly, doctors may create a more intentional and acceptable treatment plan depending on the patient’s situation. Use of AI in Medical Treatment In surgery: AI in surgical procedures has gained traction as AI technology advances. PUMA560, Probot, AESOP, Robodoc, and Acrobat were helpful surgical assistants in the modern period. With sharper vision, more practical and precise operation, even remote operation, and other benefits, these technologies represent a tremendous invention unmatched in human history and reduce the amount of surgical intervention. Through this innovative technology, formerly challenging minimally invasive techniques can now be used to undertake complex surgical operations (Stefano, 2017). Perioperative period: This is the time frame surrounding the full procedure, from the time the patient is receiving surgical care until recovery. It is divided into three sections: the preoperative phase, the surgical period, and the postoperative recovery period. Numerous successes with the use of AI technologies have been made across the entire perioperative period. These applications are observed in anesthesiology assistance, three-dimensional printing (3DP) and rehabilitation assistance (Peng-ran et al., 2021). AI in Drug Production Due to the lengthy process involved in producing drugs according to the conventional model—which includes clinical trials, testing, and promotion, drug ingredient design studies, functional target studies, and performance tests—new medications may not always perform as well as anticipated even after extensive research. But as AI has advanced recently, it has altered the healthcare sector’s traditional drug industry and made it easier to find and assemble new drugs (Bajorath et al., 2020; Brown et al., 2020). The novelty and quality of medicines from the AI generation have also reached new heights as they have continuously evolved. Clinical trial procedures have been accelerated, and the time and expense of research and development have dropped owing to predictive AI algorithms with vaccine formulation (Russo et al., 2020; Zhavoronkov, 2020). Conclusion Scientists are already using AI to develop pharmaceuticals, customize therapies, and even modify genes more effectively. But this is only the start. We can utilize AI to assist us to identify important patterns that we can use to make precise, economical decisions in complex analytical procedures the more we digitize and combine our medical data. References Bajorath J, Kearnes S, Walters WP. (2020). Artificial Intelligence in Drug Discovery: Into the Great Wide Open. J Med Chem, 63(16):8651-8652. Brown N, Ertl P, Lewis R. (2020). Artificial intelligence in chemistry and drug design. J Comput Aided Mol Des, 34(7):709-715. Kaul V, Enslin S, Gross SA. (2020). The history of artificial intelligence in medicine. Gastrointest Endosc, 92(4):807-812 Kulikowski CA. (2019). Beginnings of Artificial Intelligence in Medicine (AIM): Computational Artifice Assisting Scientific Inquiry and Clinical Art – with Reflections on Present AIM Challenges. Yearb Med Inform, 28(1):249-256 Mintz Y, Brodie R. (2019). Introduction to artificial intelligence in medicine. Minim Invasive Ther Allied Technol, 28(2):73-81 Peng-ran, L., Lin, L., Jia-yao, Z., Tong-tong, H., Song-xiang, L. and Zhe-wei, Y. (2021). Application of Artificial Intelligence in Medicine: An Overview. Current Medical Science 41(6):1105-1115. Russo G, Reche P, Pennisi M. (2020). The combination of artificial intelligence and systems biology for intelligent vaccine design. Expert Opin Drug Discov, 1-15 Stefano GB. (2017). Robotic Surgery: Fast Forward to Telemedicine. Med Sci Monit, 23:1856 Zhavoronkov A. (2020). Medicinal Chemists versus Machines Challenge: What Will It Take to Adopt and Advance Artificial Intelligence for Drug Discovery? J Chem Inf Model, 60(6):2657-2659.   Miracle Uwa Livinus is a Lecturer II in the Department of Biochemistry, School of Science and Information Studies at Skyline University Nigeria. He has M.Sc in Nutritional Biochemistry from Nasarawa State University You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria