Edge-based access-control systems must evaluate identity, context, and policy constraints quickly enough to protect distributed resources without imposing unnecessary authentication. This study compares CatBoost and a one-dimensional convolutional neural network (1D CNN) as complementary models for contextual risk prediction in an enhanced access-control framework. Structured access records were encoded using login time, device trust, known location, biometric confidence, resource sensitivity, and Chinese Wall conflict status. CatBoost supplied interpretable risk estimates, whereas the 1D CNN classified access states as failed, uncertain, or verified. The 1D CNN achieved 84.08% test accuracy on 157 records; the verified class produced 96.77% recall and a 90.91% F1-score. System-level results further showed that adding biometric evidence and policy checks moved some context-only grants to step-up or deny decisions. The findings indicate that neither model is sufficient as a standalone security mechanism. A layered edge pipeline that combines structured risk scoring, contextual classification, identity confidence, and conflict-of-interest enforcement provides a more defensible basis for real-time grant, step-up, and deny decisions. Read more

The study evaluates the effects of cost control on the survival of the manufacturing companies in Nigeria. The study adopted finance cost, salaries and wages and cost of goods sold to determine the extent to which the various techniques of reducing cost have manifested in the industry. The study reviewed relevant theories such as “growth rate fitter theory”. Data on salaries and wages, finance cost and cost of goods sold were collected from the five selected manufacturing companies, and the data were analyzed using fixed effects model in panel regression to examine the influence of these costs on the growth or survival of the companies. Following the results of the analysis, findings revealed that the manufacturing companies have been able to control the cost incurred on salaries and wages and cost of borrowing known as finance cost or interest on loan. The cost of sales has been difficult to control. The study concludes that finance cost, salaries and wages cost and cost of sales have significant impact on the profitability of manufacturing companies in Nigeria. The study recommends that adequate management and alternative sourcing of raw materials should be pursued by manufacturing firms in Nigeria. This alternative can be achieved by encouraging large scale mechanized production of the primary raw materials and create a source of supply for foreign raw materials. Read more

Optimal control theory seeks to determine effective controls for dynamical systems, driven by the pressing need for efficient use of energy, time, and resources. This paper examines the optimal time-control problem for the uniform linear motion of a train between two fixed points. The problem is rigorously formulated using differential equations and the Newtonian principles of motion. The Pontryagin Maximum Principle (PMP) is applied to derive the necessary conditions for optimality and to determine the optimal control that minimises the travel time of the body. Both analytical and geometrical approaches are employed to reconstruct optimal trajectories and characterise the switching curve that governs transitions between control values. The study demonstrates that the optimal control is uniquely determined by the initial state of the system relative to the switching curve, providing a practical and computationally tractable feedback control conditions. Read more

Introduction: This work presents a novel predictive current control methodology for Permanent Magnet Synchronous Motors (PMSM). The study develops a dq-model of the PMSM in the rotor reference frame and establishes discretized motor models to facilitate the implementation of advanced control algorithms. The primary focus was on designing and evaluating a Dead-Beat Predictive Control (DBC) algorithm and comparing its performance with the conventional Field-Oriented Control (FOC) algorithm, which was developed due to its technological maturity and similarities with predictive methods. Methods: A complete closed-loop control system for PMSM was constructed using MATLAB/Simulink, incorporating the DBC and FOC algorithms. The FOC relied on PI controllers, whose tuning was optimized through a first-principles tuning algorithm. Both control schemes aimed to ensure that the dq-currents accurately tracked their references, thus controlling speed, torque, and rotor position effectively. Additionally, Space Vector Pulse Width Modulation (SVPWM) was implemented with an optimized switching sequence to minimize losses and harmonic distortion. The inverter switching strategy involved dividing the switching period into segments, applying zero and active vectors symmetrically, and analyzing the rectifier operation across different angle regions. Results: Simulation results demonstrated that both the DBC and FOC models effectively tracked current and speed references with minimal transients. The DBC exhibited a faster response, settling within approximately 0.12 seconds, 40% quicker than the FOC, which settled in 0.2 seconds without overshoot. During speed reversals, the DBC maintained sinusoidal phase currents with minor drops, and the d-axis current remained effectively at zero with deviations near 10^(-17). The system achieved a rapid speed response, reaching 500 RPM within 0.2 seconds, with the phase currents remaining balanced and sinusoidal. The FOC showed about 16% overshoot but still provided a very fast response, making it suitable for applications where rapid response is critical. Conclusion: The developed DBC and FOC algorithms successfully controlled PMSM, with the DBC demonstrating superior speed response and quicker settling times. Both methods maintained stable, sinusoidal phase currents and precise current tracking during transient conditions such as speed reversals. The simulation results validate that the proposed predictive control approach (DBC) offers improved performance over the conventional FOC, making it a promising candidate for high-performance motor control applications requiring fast dynamic response and minimal transient disturbance. Read more

The study examined the impact of budgetary, planning and control on the profitability of manufacturing companies: A study of flour mills Nigeria plc. Budgetary, planning and control remains indispensable and pivotal in any organizational setting be it profit making or not. Resources are often scarce and limited with an array of needs and expenditures to be met. Budgetary planning and control ensures efficiency in the utilization of resources through methods and techniques of cost management that includes budget creation, assigning responsibilities to units/ departments, comparing actual performance to the budget, and acting on the results to maximize profit. Financial controls on the other hand are procedures, processes and policies by which organizations monitors and control the direction, allocation and usage of its financial resources optimally. The study adopted the quantitative research design, data were collected from both primary and secondary sources and analysed using the simple regression and descriptive statistical technique. The study result revealed that budgetary control and financial controls have significant and positive effect on return on assets of Flour Mills Nigeria Plc. The study recommended that firm’s strategies to attain budget targets should be dynamic and realistic, budget targets should always align with companies objectives as well as revenue estimates. Management should strive to constantly review existing standards and introduce measures that strengthens the internal control system to prevent inadvertent override of controls. Read more

Purpose – This study examines the relationship between psychological beliefs (PB) factors namely subjective financial knowledge (SFK), financial attitude (FA), and locus of control (LOC) and financial behaviour among working adults in Ghana. It explores how these psychological traits shape individuals’ money management practices and overall financial conduct, offering insights into the behavioural drivers that influence financial decisions and well-being within the Ghanaian context. Design/methodology/approach – A quantitative research design was used, and data were collected from 444 working adults through a structured questionnaire. Descriptive statistics were analysed using SPSS version 28, and Structural Equation Modelling (SEM) was performed with AMOS software using 5,000 bootstrap samples to test the hypothesised relationships while controlling for demographic factors such as gender, age, education, employment status, and monthly income. Findings – The results show that SFK (β = 0.374, p = 0.005), FA (β = 0.789, p = 0.005), and LOC (β = 0.212, p = 0.029) have significant positive effects on FB, confirming that higher financial knowledge, positive financial attitude, and a stronger sense of control enhance financial behaviour. The control variables, including gender, age, education, employment status, and monthly income, showed no significant effects on FB. The coefficient of determination (R² = 0.702) indicates that 70.2% of the variance in financial well-being is explained by the predictors, showing a strong explanatory power. Practical implications – The findings emphasize the need for financial literacy and behavioral programs that encourage positive financial attitudes and a strong sense of control over money management. Policymakers and financial institutions should develop initiatives that build individuals’ financial confidence and promote responsible financial decision-making to improve financial well-being. Originality/value – This study contributes to financial behaviour and well-being literature by providing empirical evidence from a developing economy context. It demonstrates that psychological factors such as knowledge, attitude, and control significantly influence financial behaviour, offering practical insights for policymakers, educators, and financial professionals aiming to improve financial health and economic stability in Ghana. Read more

This study examined the relationship between internal audit processes, management efficiency, and accountability in public tertiary institutions across South-East Nigeria. Guided by institutional and agency theories, it empirically assessed how internal control mechanisms, audit investigation and compliance, and asset–liability verification affect managerial and accountability outcomes within universities, polytechnics, and colleges of education. A quantitative, cross-sectional survey design was adopted, targeting internal auditors, senior management, finance officers, and accounting lecturers. Using a multi-stage sampling approach, 310 valid responses were obtained from 400 distributed questionnaires across Abia, Anambra, Ebonyi, Enugu, and Imo States. Structural equation modeling (SEM) tested the measurement and structural models, with reliability and validity indices meeting international benchmarks (Cronbach’s alpha and composite reliability > 0.70; AVE > 0.50). Model fit indices (RMSEA = 0.053, SRMR = 0.076, CFI = 0.99, TLI = 0.99) confirmed strong model adequacy. Results showed that audit investigation and compliance significantly influenced both management efficiency (β = 0.38, p < 0.10) and accountability (β = 0.73, p < 0.001), while asset–liability verification affected management efficiency (β = 0.39, p < 0.05) but not accountability. Internal control exhibited non-significant relationships with both outcomes, indicating that existing systems are compliance-oriented rather than performance-driven. The study concludes that internal audit effectiveness depends on strategic integration into institutional performance frameworks. It recommends shifting toward performance-based audits, technology-driven compliance, and transparent disclosure of audit outcomes to strengthen accountability culture and enhance managerial efficiency in Nigeria’s tertiary education sector. Read more

There are several factors that influence the budget worthiness of countries. Accurate revenue forecasts, political commitment and fiscal restraint, public financial management (PFM) systems, donor reliance and external funding, and the ability of implementing Ministries, Departments, and Agencies (MDAs) budgets are key factors that impact budget execution and credibility. The study employed a PRISMA guided systematic literature review. The results show that the credibility of the budget is seriously damaged by inflated revenue predictions, political meddling, inadequate institutional capability, and uneven donor support. Although transparency has increased due to systems like GIFMIS, the total impact is limited by their uneven application. To improve Ghana's fiscal results, the report emphasizes the necessity of more integrated budgeting procedures, improved institutional discipline, and reinforced forecasting models. Despite improvements in Ghana's budget credibility, budgets are under-executed in part because of inaccurate revenue forecasts, particularly overestimation. Fiscal indiscipline and off-budget spending are also caused by political meddling, especially during election seasons. Although PFM systems like GIFMIS have increased transparency, not all MDAs use them uniformly. The execution of capital projects is impacted by donor dependency, which creates uncertainty in the availability of funds. Effective budget implementation is hampered by MDAs’ institutional and human capacity limitations, particularly at the subnational level. All things considered, these interrelated variables have reduced PBB's efficacy in Ghana, indicating the need for more solid accountability structures, improved forecasting techniques, and stronger institutionalization. Read more

The integrity of public sector operations heavily relies on effective accounting controls and sound governance frameworks, which are fundamental for ensuring transparency, ethical standards, and accountability. In Ghana, these structures are undermined by persistent corruption and the mismanagement of public funds, which continue to erode public trust and obstruct national development. Although various studies have addressed governance and anti-corruption, the literature remains fragmented, lacking a comprehensive synthesis that connects these components with accounting control mechanisms in the Ghanaian public sector. This review aims to bridge this gap. A systematic literature review was conducted on studies published between 2000 and 2024 that focused on accounting control, governance, or anti-corruption in Ghana’s public sector. The review followed the PRISMA 2020 guidelines to ensure methodological rigor. The quality of included studies was assessed using the CASP and MMAT tools, and thematic synthesis was employed. Out of an initial pool of 1,204 studies, 38 met the inclusion criteria. The review uncovered substantial weaknesses in accounting practices, including ineffective internal audits, minimal use of IPSAS, and politically driven oversight. Governance structures were often hindered by institutional inefficiencies and weak enforcement. Although multiple anti-corruption initiatives exist, they are inconsistently applied and lack long-term political support. The findings underscore systemic flaws in Ghana’s public financial management, highlighting the need to strengthen independent oversight, invest in financial digitization, and build a culture rooted in enforcement and transparency. Further research should explore governance at the local level and incorporate behavioral approaches to design more effective anti-corruption strategies. Read more

Introduction: Lassa fever (LF) is a severe viral hemorrhagic disease that requires prompt reporting to local, state, and national health authorities. It presents initially with nonspecific symptoms but may progress to multi-organ failure if treatment is delayed. This study assessed the knowledge, attitude, and infection prevention and control (IPC) practices regarding LF among healthcare workers (HCWs) in Makurdi, Benue State. Methodology: A descriptive cross-sectional study was conducted among 230 HCWs selected through a multistage sampling technique. Data were collected using self-administered, semi-structured questionnaires and analyzed with SPSS version 26.0. Chi-square tests were applied to test associations at a 0.05 level of significance. Results: The majority of respondents demonstrated good knowledge of LF and its preventive measures (79.6%) and reported positive attitudes towards prevention (86.5%). However, only 52.2% exhibited good IPC practices. Significant variations were observed across professional cadres. Conclusion: Although HCWs demonstrated adequate knowledge and favorable attitudes towards LF prevention, gaps remain in IPC practices. Addressing these gaps requires targeted interventions, including consistent provision of personal protective equipment (PPE), dissemination of information, education and communication (IEC) materials within healthcare facilities, and strengthening IPC committees to ensure adherence to standard protocols at both facility and community levels. Read more