Skyline University Nigeria

Knowledgebase & Articles

Introduction

Artificial Intelligence (AI) and Quantum Computing are two transformative technologies shaping the future of science, industry, and information systems. AI focuses on developing intelligent systems capable of learning, reasoning, and decision-making, while quantum computing leverages the principles of quantum mechanics—such as superposition and entanglement—to perform computations far beyond the capabilities of classical computers. As the complexity of data and computational problems continues to increase, the integration of AI with quantum computing is emerging as a powerful interdisciplinary field that can revolutionize problem-solving across domains such as healthcare, finance, cybersecurity, and scientific research.

Innovation in Artificial Intelligence

Artificial Intelligence has advanced rapidly through developments in machine learning, deep learning, natural language processing, and neural networks. These technologies enable computers to analyze massive datasets, detect patterns, and make predictions with high accuracy. Recent innovations in AI include generative AI models, reinforcement learning, and autonomous decision-making systems. AI systems are now capable of optimizing complex processes, improving automation, and supporting intelligent analytics in areas such as medical diagnosis, climate modeling, and smart infrastructure. The growth of AI has also increased the demand for faster and more efficient computing systems, which has opened new opportunities for quantum technologies.

 Relationship Between AI and Quantum Computing

AI and quantum computing are closely interconnected and mutually supportive. Quantum computers can potentially accelerate AI algorithms by processing large-scale data and performing complex optimizations at unprecedented speeds. For example, quantum machine learning algorithms can enhance pattern recognition, data clustering, and predictive analytics.

Conversely, AI can help improve quantum computing itself. Machine learning techniques are used to optimize quantum circuits, reduce noise in quantum hardware, and improve error correction methods. AI-driven models can also assist researchers in discovering new quantum algorithms and materials for building stable quantum processors. This symbiotic relationship creates a new research field known as Quantum Artificial Intelligence (QAI), where AI techniques are applied to quantum systems and quantum computing enhances AI capabilities.

Applications and Emerging Impact

The integration of AI with quantum computing has the potential to transform several sectors. In healthcare, quantum-enhanced AI can accelerate drug discovery and genomic analysis. In cybersecurity, quantum algorithms combined with AI can strengthen encryption and threat detection. Financial institutions may use quantum-AI models to optimize portfolios and risk analysis. Similarly, climate science, logistics, and materials science can benefit from faster simulations and predictive models enabled by this technological convergence.

Conclusion

The convergence of Artificial Intelligence and Quantum Computing represents one of the most promising frontiers in modern technology. AI contributes intelligent algorithms and data-driven decision making, while quantum computing provides immense computational power to solve complex problems that classical computers struggle to address. Together, these technologies have the potential to reshape scientific discovery, industrial innovation, and digital infrastructure in the coming decades. Continued research, interdisciplinary collaboration, and responsible technological development will be essential to fully harness the transformative potential of AI-driven quantum computing.

References

  1. Nielsen, M. A., & Chuang, I. L. (2010). Quantum Computation and Quantum Information. Cambridge University Press.
  2. Biamonte, J., et al. (2017). Quantum machine learning. Nature, 549(7671), 195–202.
  3. Schuld, M., & Petruccione, F. (2018). Supervised Learning with Quantum Computers. Springer.
  4. Preskill, J. (2018). Quantum computing in the NISQ era and beyond. Quantum, 2, 79.
  5. Dunjko, V., & Briegel, H. (2018). Machine learning and artificial intelligence in the quantum domain. Reports on Progress in Physics, 81(7).                                                                                Written by,Dr. A. Senthilkumar, Dean, School of Science and Information Technology,   Skyline University Nigeria

Improvement in Infant Mortality Rate, a Measure of Family Health

Child mortality is a critical global issue before civilization and therefore, it has been included in the Sustainable Developmental Goal 3.2 (SDG 3.2, Newborn and child mortality) in the United Nations Development Programme under two categories, 3.2.1 (Under-5 mortality) and 3.2.2 (Neonatal mortality). The target for 3.2 is to reduce neonatal mortality and under-5 mortality to at least as low as 12 and 25 respectively per 1,000 live births by 2030. Commendable progress globally has been witnessed in reducing childhood mortality since 1990. The total number of under-5 deaths worldwide has declined from 12.6 million in 1990 to 5.0 million in 2020. Since 1990, the rate has dropped by 60%, from 93 deaths per 1,000 live births in 1990 to 37 in 2020 (1). But on the flip side, the neonatal mortality (in the first 28 days of life) rate remains unabated an upward trend of death has been observed in the newborn period. 4 million newborns were dead in 2020, nearly half (47%) of all under-5 deaths occurred in the newborn period, an increase of 40% from 1990 (2). Another setback in this issue is that the achievement has not become uniform across the globe. The highest neonatal mortality rate has been seen in the two geographies of the world, Sub-Saharan Africa (58% of global newborns, 73 per 1000 live births) and South Asia (26% of global newborns) respectively in 2021. Together, two regions, Sub-Saharan Africa and Southern Asia account for more than 83% of the 5.0 million under-5 deaths in 2021. Niger, Nigeria, Somalia, Chad, and Sierra Leone are the top Sub-Saharn African Countries bearing the most brunt of the burden, and Nigeria being the most populous country in the region, has emerged as the global hotspot of infant mortality (3). The above representation indicates that various types of infection-related diseases are the primary cause of newborn children’s death (4). The specific cause for the top bar, Neonatal disorder, in the presentation are mainly due to neonatal preterm birth, neonatal encephalopathy due to birth asphyxia and trauma, neonatal sepsis and other neonatal infections, and hemolytic disease and other neonatal jaundice. Even in this category parameters like sepsis, and jaundice is infection related too. Altogether, the improvement of Hygiene (cleanliness) is the key factor to usher in a new era in the world to welcome a baby to the family of Nigerian households. Nothing can be the worst experience in somebody’s tenure of life to see the death of their children in front of them. This result to a popularly asked question “Can death be conqured?“. References:  (1) WHO/Newsroom/Fact sheets/Detail/Child mortality (under 5 years) (2) WHO/Newsroom/Fact sheets/Detail/Child mortality (Newborn Mortality) (3) https://data.unicef.org/topic/child-survival/under-five-mortality/  (4) Statista Research Department, Sep 2, 2022, Main causes of infant mortality in Nigeria 2019.   Dr. Susanta Pahari is a Professor of Biochemistry in Skyline University Nigeria. He has a PhD. in Biochemistry from University of Calcutta, India. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

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Pros of Having a Master’s Degree In Computer Science and Software Engineering

The first question that comes to the mind of students who have completed their undergraduate studies is a very confusing thought. Do I need to do my Postgraduate or take a Job and gain some experience? Do I need a post-graduate degree to improve my full-stack development or other Programmeming careers? Well, an answer to this question would be a NO. As far as database and full stack development are concerned it is only a skill. With basic education and good practice, you can always enhance your skills and pursue the relevant job, but there are many pros to having a master’s degree in computer science and software engineering which I would like to highlight in this article. If you have enjoyed and learnt basic skills at Under Graduate level it will continue to improve your learning at a higher level. An Undergraduate course will focus only on the fundamentals of the course. Whereas a master’s degree will guide you into more specialized paths. As far as computer science and software engineering are concerned I would like to highlight the top ten courses in Master’s [1]. MSc Web Design and Development Master in Big Data Solutions Master’s Degree in Research in Cybersecurity Master in Computer Science Software Engineering for Embedded Systems Master’s Degree in Business Intelligence and Big Data in Cyber Secure Environments Digital Humanities Computer Science Online MSc Master in Computer Science & IT Security Master of Science in Data Science and Artificial Intelligence Having a Master’s Degree will immediately elevate your technical status at your current or prospective company. In case of debates of promotion internally in a workplace, your master’s degree will be the key to justifications. It is also important to note that sometimes the place where you work, will be ready to pay your tuition reimbursement to pursue your Master’s. In that case, all you need is some time to avail your resource. This scenario highlights how companies value your Master’s degree as advanced when it is ready to pay for it. In the case of having ideas to pursue doctorate degrees the master’s degrees will take you one step closer to the goal. In case you have an idea to teach at a University, a master’s degree will help you to attain your goal. Most universities hire faculty with the minimum master’s degree for this position. A master’s degree with relevant experience will take you high in these postings. Conclusively, a full stack or Programmeming job doesn’t require a master’s degree, but in case you pursue it, it will be considered. A master’s degree will always open doors to an enhanced future than the UG degree. You will find versatile opportunities and be self-motivated when you have higher qualification Reference [1] https://www.educations.com/top-10-lists/top-10-popular-online-masters-computer-science-information-technology-18431 [2] https://cacm.acm.org/blogs/blog-cacm/224837-benefits-of-a-masters-degree-in-computer-science/   Dr.Vijay Arputharaj is a lecturer at Skyline University Nigeria and has completed his PhD in Computer Science from Bharathiar University, Coimbatore, India. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

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Global Warming and the Role of Individuals in Developing Countries

Global warming is an issue that affects the entire world. It is one of the most pressing environmental problems facing humanity today, and its effects are felt in all parts of the globe. Global Warming can simply be understood as an increase in the average temperature of the earth. The term is used to describe climate change that is attributed to human activities. It was first used by Wallace Broecker, who published an influential paper titled “Climatic Change: Are We on the Brink of a Pronounced Global Warming?” in 1975. The current scientific consensus on climate change is that it is caused by human activities, such as burning fossil fuels and deforestation, which release greenhouse gases such as carbon dioxide into Earth’s atmosphere. The Intergovernmental Panel on Climate Change (IPCC) summarizes current scientific thinking with their best estimate of future climate change and its impacts. In 2007 they concluded that most of the observed warming since 1950 is likely due to anthropogenic causes. Many governments have signed agreements committing themselves to reductions in emissions, primarily through limitations on carbon dioxide emissions or increases in efficiency; there are also many non-government actions being taken as well. These agreements are generally considered insufficient to prevent significant global warming. Human activities that cause global warming include burning fossil fuels, such as coal and oil; clearing land for agriculture, forestry, and development; and driving vehicles. Burning fossil fuels releases greenhouse gases into the atmosphere, which trap heat from the sun’s rays inside the Earth’s atmosphere causing Earth’s average temperature to rise. Clearing land also releases greenhouse gases into the atmosphere and reduces the number of trees available to remove carbon dioxide from the air. Driving vehicles emit pollutants that contribute to global warming. Reducing your reliance on fossil fuels, driving less, and supporting reforestation are all ways you can help reduce global warming caused by human activity. Carbon dioxide is emitted when fossil fuels are burned for electricity, transportation, heating and industrial processes. Carbon dioxide is also emitted when we burn trees and other plants as part of deforestation. And carbon dioxide is released into the atmosphere every time someone drives their car or flies on an aeroplane. Many scientists have said that these activities can cause changes to our planet’s climate over time that could disrupt weather patterns and alter ecosystems. We’re already seeing some of those effects today with things like more extreme storms and rising sea levels due to melting ice caps. The federal government has said as of 25th October 2022, at least 603 people have been killed in floods across Nigeria with 1.3 million persons displaced from their communities. Some of the states where deaths from floods have been reported include Kogi, Anambra, Kebbi, Delta, Bayelsa, and Jigawa with about 31 states said to have experienced flooding in 2022. Minister of Humanitarian Affairs, Disaster Management and Social Development, Sadiya Umar Farouq, revealed that about 82,053 houses had been totally decimated, 2,504,095 million persons were affected, and 332,327 hectares of land were completely damaged. Other statistics indicated that the number of injuries is 2,407, while houses that were partially destroyed totals 121,318, and farmland partially decimated is 108,392. Though human activities in Africa are not wholly responsible for global warming, Africans and others in developing nations bear most of the brunt. In effect, deliberate efforts must be made in developing nations to limit the activities that could lead to further environmental degradation. There are a number of steps that individuals in Africa can take to reduce the effects of global warming. Firstly, it is important to increase awareness of the issue and its potential impacts. This can be done through education and outreach Programmemes which target both adults and children. Secondly, energy efficiency measures should be adopted in order to reduce emissions from power generation and use. This includes using energy-efficient appliances, insulating homes and office buildings, and promoting the use of renewable energy sources such as solar power. Thirdly, individuals must desist from activities related to deforestation like cutting down trees without replacement. Again, water conservation efforts must be undertaken in order to reduce the amount of water used for irrigation and other purposes. This includes installing low-flow showerheads and toilets, using greywater systems, and planting drought-resistant vegetation. By taking these simple steps, Africans can make a significant contribution towards mitigating the effects of climate change. Reference Broecker, W. S. (1975). Climatic change: are we on the brink of a pronounced global warming?. Science, 189(4201), 460-463. Bakam, A. (25TH Oct. 2022). Floods killed 612, injured 2,776 in 2022 – Minister. Punch.   Nyam Elisha YAKUBU is a lecturer II in the Department of International Relations of the School of Arts, Management and Social Science in Skyline University Nigeria. He holds an M.Sc. in International Relations and Strategic Studies, B.Sc. in Political Science both from the University of Jos, Nigeria. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

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An Appraisal of Nigerian Citizen Diplomacy

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

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OLIGOSPERMIA: The significant impact on male infertility

Oligospermia is known as low sperm count, a problem with male fertility. And this usually occurs when the fluid (semen) ejaculated during an orgasmic experience has fewer sperm than normal. For fertility, a good sperm count is often required. The World Health Organization (WHO) describes a healthy sperm count of approximately 15 million or more sperm per milliliter (mL) of semen. Anything less than that is considered oligospermia. If there are fewer sperm than eggs, there is less chance that one of the sperm will successfully fertilize the partner’s egg and result in pregnancy. Natural conception may be more challenging when the sperm count is low, although successful pregnancies are still possible. Nevertheless, many men with low sperm counts could still have children. Low sperm count infertility can be challenging for couples. Millions of people who are of reproductive age experience infertility on a global scale, and it affects their families and communities. Estimates suggest that between 48 million couples and 186 million people are affected worldwide. Up to 2% of all males have poor sperm parameters, and 40–50% of all cases of infertility are considered to be caused by “male factor” infertility. Low sperm concentration, weak sperm motility, or aberrant morphology may very well be factors that contribute. Oligospermia rates are noticeably higher in less developed countries, and an increased percentage of infertility is caused by infectious disorders. However, there may or may not be further obvious symptoms. A bigger challenge, such as an inherited chromosomal disorder, hormone imbalance, enlarged testicular veins, or a disease that hinders sperm passage, maybe the root cause of the signs and symptoms in certain men. In addition to other signs of hormonal imbalance, low sperm count symptoms can include reduced sexual desire or difficulties keeping an erection (erectile dysfunction), swelling or a lump, testicular pain, and reduced sperm count. One should consult a doctor if, after a year of consistent unprotected sexual activity, they haven’t been able to father a child or exhibit any of the following symptoms: insufficient sex desire or other issues with sexual arousal discomfort, soreness, a lump, or enlarged testicles, having undergone surgery for the groin, testicles, penis, or scrotum, as well as having a history of sexual or prostate-related issues. The process of sperm formation depends on the healthy function of the testicles, as well as the hypothalamus and pituitary glands in the brain which produce hormones that promote sperm production. Sperm are formed in the testicles, then after passing through a series of delicate tubes, intersections with semen and release from the penis. There is a chance that any of these mechanisms could affect sperm production. Additionally, there can be issues with sperm morphology, motility, or function. Numerous illnesses and therapies can contribute to decreased sperm counts. Among them are antibodies that fight sperm, cancers, undescended testicles, hormonal abnormalities, deficiencies in sperm-transporting tubules, chromosomal abnormalities, Celiac disease, specific drugs, and post-operations. Sperm production may be impacted by long-term exposure to certain environmental factors, including harmful gases, heavy metals, radiation or X-rays, and genital overheating. Low sperm count and other issues that can result in low sperm count have been connected to several risk factors. Drug and alcohol abuse, occupational tobacco use, weight issues, severe depression or stress, certain current or past infections, exposure to toxins, prior vasectomy, significant abdominal or pelvic surgery, a history of undescended testes, being born with a fertility disorder or having a blood relative with a fertility disorder are some of these risk factors. Surgery or other therapies for the underlying cause of low sperm count could have side effects. Avoid or drink alcohol in moderation to preserve fertility. Any medication that might have an impact on sperm count should be discussed with your doctor. Stay away from pesticides, heavy metals, and other chemicals, maintain a healthy weight, and manage your stress. Sperm production will be aided by a well-balanced diet rich in Zinc, vitamin C, vitamin B12, and omega-3 fatty acids. Cereals, fruits, vegetables, and dairy products can all help to increase sperm production. If the cause is unknown, maintaining healthy lifestyle habits like eating a balanced diet, abstaining from drugs and alcohol, and protecting yourself from hazardous substances found in the environment or at work is the best treatment for oligospermia. In vitro fertilization (IVF) and the anguish associated with infertility are costly and time-consuming. We discover that a variety of plants could also serve as natural or “home” therapeutics, and low-dose estrogen-testosterone combination therapy may enhance sperm count and motility in some men, especially those with severe oligospermia. However, additional well-designed studies are required to demonstrate the efficacy of all these treatments. REFERENCE Ferlin. A., Garolla, A., Ghezzi, M., Selice, R., Palego, P., Caretta, N., Di Mambro, A., Valente, U., De Rocco Ponce, M., Dipresa, S., Sartoni, L., Plebani, M., Foresta, C. (2021). Sperm Count and Hypogonadism as Markers of General Male Health. European urology focus. 7(1) 215-213. Najari, B. B and Thirumavalavan, N. (2021). Should we use testicular sperm for intracytoplasmic sperm injection in all men with significant oligospermia? Fertility and sterility. 116(4):971-972. Santoro, M., Aquila, S and Russo, G. (2022). Sperm performance in oligoasthenoteratozoospermia patients is induced by a nutraceutical mix, containing mainly Myo-inositol. System biology in reproductive medicine. 67(1):50-63.   Mr. ABDULSALAM Mustapha is a Lecturer II in the Department of Microbiology at Skyline University Nigeria. He has completed his MSc in Microbiology from the University of Ilorin, Nigeria, where he specialized in Industrial and Pharmaceutical Microbiology. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

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Conceptual context on application of accounting apparatuses in managerial decision

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

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Customer purchasing decision of dairy brands with locus to product knowledge

Introduction A decision is the selection of an action from two or more alternatives. In other words, in order to make a decision, there must be a choice of alternatives available. If a person has a choice between making a purchase and not making a purchase, or a choice between brands, we can say that this person is in a position to make a decision. A “no-choice” decision is commonly referred to as “Hobson’s choice.” Buyers’ decision making is an attempt to solve consumer problems. Consumers are faced with purchase decisions every day. But not all decisions are treated in the same way. Some decisions are more complex than others and hence require more effort by the consumer. Other decisions are fairly routine and require little effort. In general, consumers face four types of purchase decisions: Product Mix of Milk Products The product mix is the complete set of all products and items a particular seller offers for a sale. According to American Marketing Association, “Product Mix is composed of products offered for sale by a firm or a business unit.” DESCRIPTIVE STATISTICS ON THE AWARENESS OF RESPONDENTS TOWARDS PRODUCT MIX From the above table mean and standard deviation recorded for each characteristics factor of dairy product mix. The analysis from the above table reveals that the total mean score for freshness of the milk was 3.399 and the total standard deviation was found to be 1.092. From the total mean score it was identified that the respondents “Agree” with the awareness of respondents towards the characteristics of dairy product mix. It is found that the mean score and standard deviation of “Nutritive value” was 2.819 and 1.157, mean score and standard deviation of “Level of Fat Content” was 3.686 and 0.990, the mean score and standard deviation for “Thickness” was 3.559 and 1.066, the mean score and standard deviation for “Quality of packaging” was 3.602 and 0.942, the mean score and standard deviation for “Label Information” was 3.534 and 1.004, the mean score and standard deviation for “Other characteristics” was 3.511 and 1.069. It was concluded that the highest mean score on the awareness of respondents towards the characteristics of product mix was found for “level of fat content” and the lowest mean score was found with “nutritive value”. These might be because of the high consumption of milk in preparing various types of sweets, milk shakes or ice creams that are common in daily activities, parties and functions. The overall mean value recorded for Milk was 3.444. DESCRIPTIVE STATISTICS ON THE AWARENESS OF RESPONDENTS TOWARDS MILK INFORMATION The above table presents that the total mean score for presence of bacteria in milk is 4.193 and the total standard deviation was found to be 0.752. From the total mean score it is identified that the respondents “Strongly agree” with the presence of bacteria in milk. It is found that the mean score and standard deviation of “Pasteurization process kills bacteria in milk” is 3.906 and 0.900, mean score and standard deviation of “Homogenization process prevents sedimentation of fat in milk” is 3.868 and 0.822, the mean score and standard deviation for “Toned milk contains 3% fat, 8.5% SNF” is 3.849 and 0.903, the mean score and standard deviation for “Standardized milk contains 4.5% fat, 8.5% SNF” is 3.631 and 0.975, the mean score and standard deviation for “Full cream milk 6% fat 9% SNF” is 3.877 and 0.824, the mean score and standard deviation for “SNF stands for solids not fat” is 3.926 and 0.816, the mean score and standard deviation for “Pathogenic type of milk processing” is 3.764 and 0.929, the mean score and standard deviation for “Suitability of milk types for different preparations” is 4.173 and 0.818, the mean score and standard deviation for “Health wise selection of milk” is 3.630 and 1.013. It is concluded that the highest mean score on the awareness of respondents towards milk information was found for “Presence of bacteria in milk” and the lowest mean score was found with “Health wise selection of milk”. Conclusion In this study the researcher has attempted to analyze the customers’ purchase decisions of leading dairy brands with reference towards product knowledge and satisfaction continuum in the study area and an in depth analysis was carried out to identify the factors influencing the purchase decision of leading brands and to assess the level of satisfaction as well as level awareness among dairy products. It is suggested that the dairies should analyze their marketing mix elements and improve the marketing efforts so as to maintain loyal customer base and towards achievement of their goals. Dairy marketing companies need to develop capabilities of making the marketing function a more market/consumer oriented, which will help them to bridge the gap between strategic change and market complexity/instability. Consumers buy milk out of their functional, inspirational values, nutritional benefits and the psychological impact delivered by the product. It is a well-known fact that almost all consumer buying decisions are influenced by the preferences they have about the product. However the milk product image is formed out of the knowledge the consumers have about the perceived benefits the product offers or the value it delivers or other aspects of the products such as price, quality, availability, accessibility, etc. Consumer purchasing decision also encompasses a vast area including consumer motivation, preferences, purchasing patterns, buying process, shopping behaviors etc. References 1. http://apeda.gov.in/apedawebsite/SubHead_Products/Dairy_Products.htm2. http://tumul.coop/marketing3. https://www.imarcgroup.com/distribution-of-milk-products 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  

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Emerging Applications of AI in Medicine

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

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Factors Inducing Investment Decisions in Gold

Introduction Every person’s preference for future consumption over present consumption, their expectations for future income, and to some extent the interest rate, all have an impact on how much they save. The amount of money it safeguards directly relates to the financial progress. Savings are responsible for boosting of economy in the country. People may invest their savings and build wealth through options such as fixed deposit, mutual funds, stocks, bonds, properties and gold and silver. Diversification of investment help the savings to grow and may lead to greater the amount of capital available for investment. Money does not have any increment unless if it is invested in some proposals. Investment decision differ from one investor to other depending upon their risk bearing based on long term or short term. Gold is the most valuable asset in the economy. Gold may be baptized a hedge against inflation or reservoir for future use or substitute for the currency notes which are used as a means of transfer or exchange. Gold to the investors in recent years has been important mainly because of rise in prices due to inflation. It has been used more for speculation rather than for a long-term investment and for quick profits. Gold is popularly known as ‘yellow metal’ can be invested into either in the form of Gold jewelry, Gold bars, Gold coins, Gold ETF (exchange-traded fund), GSB (Gold Sovereign bonds) and GDS (Gold Deposit Schemes). Applicable Factors to be considered on Gold Investment Options available in gold investment Gold bullion market activities Exchange value Demand and Supply of gold Higher risk protection other than investment options Future security E-Gold Reliability of schemes Actions of (ETF) electronic-traded funds International factors on Gold The worldwide spot price of gold is a factor in determining the metal value of gold because the majority of the gold in any nation is imported. The London bullion market is where the spot price is set. The price of gold will increase if the spot price does, for some reason. Additionally, other global circumstances, such as war and peace, which influence the movement of gold prices globally also have an impact on domestic gold prices. Demand and Supply decides the price of Gold Demand and supply principles direct the pricing of all goods in an economy and gold is no exception. The price of gold will increase, it affect the demand too. This behavior of investors can be seen during holidays, wedding season, or following a successful good monsoons that benefits the rural population. The amount of government reserves in the country has an impact on the gold supply. The price of gold will grow if demand remains constant and the Central Bank sometimes purchases additional gold since it is accepted as an equal to foreign commercial money for the issuing of new currency notes. Adjusting risk in Investment portfolio When other securities markets crash, diversifying an investing portfolio also helps when we include gold as investment option. In challenging market circumstances, gold is crucial for recovering losses. An investor can modify the risk-to-return ratio in their investment portfolio with the use of gold investments. As a result, investing in gold is a wise choice, but there are certain considerations to make before. The main benefit of investing in a liquid asset like gold is its price stability. Compared to other assets, it is simpler to convert into cash. Reselling is therefore a crucial component for which appropriate measures should be made to guarantee that the investment realizes the highest resale value when necessary. Conclusion Gold investments are known to protect against inflation and economic uncertainty. Gold is one of the alternative investment strategies that plays a significant role in an investor’s portfolio. In fact, gold investors now believe that investing in gold has a significant impact on economic growth. In the decision to invest in gold, sentiment is the influenced factor, while safety is the heavily influenced factor. Gold investors place safety first, followed by risk management, mortgage instruments, liquidity, trustworthiness, assured return, market dynamics, and sentiments, as their lowest priorities. Reference Bishesh Thapa (2020), Factors Influencing Investment Decisions in Gold , Journal of Business and Social Sciences Research, Issue-2,Vol-5, Dec2020,pp-62 Gowri Nair, and Pavithra, (2015), “A study on investment behavior with special reference to Kollam corporation”, Global Journal for Research Analysis, Vol.4, Issue:8, August, pp.194 https://www.livemint.com/market/commodities/five-factors-affecting-gold-prices S Amudhan, J Poornima, S Senthil Kumar,  “A study on individual investors satisfaction level of existing investment schemes in Salem districts”, South Asian Journal of Marketing & Management Research , Issue-3, Vol-6, 2016 pp.31 Dr. S Senthil Kumar is currently working as Assistant Professor in Finance and Management, Skyline University, Nigeria. His qualifications are MBA, M.Com, M.Phil, MS, and PhD. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

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Brain Fog: a long term consequence of COVID-19 infection

Many people who had a past history of COVID-19 infection are now presenting with cognitive problems with attention, concentration, and memory loss [1]. The doctors are now referring to these problems as COVID-associated ‘Brain Fog.’ Though Brain fog is not a medical or scientific term; it is used by individuals to describe how they feel when their thinking becomes sluggish. The fogginess of the brain is a frequently reported symptom these days, and can be best described as: Cloudy thinking Inability to concentrate the way that one earlier could Lapses in memory Losing train of thought such as forgetting in mid-sentence what you were planning to say, or asking the other person “what was I saying?” frequently Getting distracted easily, with the feeling that the mind is refusing to focus Poor motivation, sluggishness, fuzziness Remember the sickly feeling that we all experience when we are recovering from flu or any illness, jet-lagged or on an anti-allergic medication that makes us fuzzy for a few hours. I am sure that we all have experienced this feeling at some point of time in our life. However, never do these symptoms become so aggravated to get noticed on a daily basis affecting the quality of life and work. Most of the time the sickly feeling disappears once we recover from illness or get adjusted to the new time zone or the side effects of the medication just wear off [2]. However, if this uneasy feeling persists for a long time and disturbs the daily routine then one may be possibly suffering from ‘Brain Fog.’ Reporting of Brain Fog has gone up significantly since the COVID pandemic. It is included as one of the features of long COVID or Post-COVID Syndrome. ‘Chemo brain’ or ‘Chemo Fog’ is a condition in which a cancer patient experiences sluggishness, fuzziness, and a low feeling after receiving chemotherapy. This is because of the inflammation of neurons due to chemotherapy. It is now known that the COVID virus may cause inflammation or swelling of several organs and tissues. The main brunt has been on the lungs but the involvement of other organs was also there that included the brain [3]. Many COVID patients complained of loss of smell as one of their symptoms. This indicates that there may be mild brain inflammation produced by the COVID infection, which may be the cause of ‘Brain Fog.’ According to medical experts, the best way to deal with the problem of ‘Brain Fog’ is to perform an aerobic exercise like walking. While there is no established ‘dose’ of exercise to improve brain health, it’s generally recommended that one can walk 30 minutes a day, five days a week. Maintain a healthy diet that includes fruits, vegetables, nuts and beans, and whole grains. And completely abstain from alcohol and drugs. A normal sleep routine of 7-8 hours every day. The body can heal itself when we sleep at night. Sleep deprivation is one of the main reasons for many mental illness.   Brain Fog may however also happen in people who have not had COVID infection. If the symptoms persist then one should consult a doctor and investigate the blood glucose level, blood pressure, hemoglobin, vitamin B12, and vitamin D levels. One should also look out for hormonal changes, especially irregular periods or thyroid dysfunction. Fogginess of the brain can also be an early symptom of dementia. It is believed that COVID-induced ‘Brain Fog’ will improve gradually and most will gain back their brain’s vitality. However, if the symptoms persist then one should consult a qualified medical expert.     References: Choudhuri G. Coping with Brain Fog. November 7, 2022. https://tinyurl.com/y7pwtwm2 Budson A E. What is COVID-19 brain fog — and how can you clear it? March 8, 2021, Harvard Health Blog. https://tinyurl.com/4tzkwkzn Fernández-Castañeda, A., Lu, P., Geraghty, A. C., Song, E., et al. (2022). Mild respiratory COVID can cause multi-lineage neural cell and myelin dysregulation. Cell, 185(14), 2452–2468.e16. https://doi.org/10.1016/j.cell.2022.06.008 Dr. Sanjoy Kumar Pal is a Professor of Biology in Skyline University Nigeria. He has a PhD. in Animal Genetics from Indian Veterinary Research Institute, India. You can join the conversation on facebook @SkylineUniversityNG and on twitter @SkylineUNigeria

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