Purpose: To determine the need or otherwise for establishment of a trachoma elimination program in Gombe State, Nigeria, by estimating the population-based prevalence of trachoma in each Local Government Area (LGA) of Gombe. Methods: Using a multi-stage, systematic, random, and quasi-random sampling approach and Global Trachoma Mapping Project support, we selected 25 clusters in each LGA. In each cluster, we selected 25 households and all consenting residents aged 1 year and older were examined for trachomatous inflammation-follicular (TF) and trichiasis, using the World Health Organization simplified grading scheme. Results: No LGA in Gombe State had a TF prevalence ≥5% in 1-9-year-olds. All LGAs had trichiasis prevalences above the elimination threshold and should be targeted for community-based delivery of trichiasis surgery. Only three LGAs had household-level improved wash water access of greater than 80%. Access to improved sanitation facilities was also poor as household access to improved sanitation facilities was above 80% in only one LGA. Conclusion: A trachoma program focused on delivery of trichiasis surgery is required in Gombe. Improvements in water and sanitation, through engagement with other sectors, are necessary. ARTICLE HISTORY

This paper titled the Impact of Employee Participation in Accounting Services Outsourcing (ASO) by Small and Medium Enterprises (SMEs) in Nigeria. The study seeks to identify what factors affect outsourcing decision and the relationship between employee participation and outsourcing decision by SMEs. Therefore the study is mainly guided by the theory of Transaction Cost Economics (TCE). The key arguments of this paper were developed in line with TCE Theory. Thematic analysis of 1,300 SMEs using 10 case study based on in-depth interviews with Chief Financial Officers (CFOs) representing 10 industrial sectors. The study area is North Central Geo-Political Zone of Nigeria comprising mainly profit based manufacturing SMEs excluding public not for profit and service oriented enterprises. The study found that ASO decision is affected by cost-driven, strategy-driven, environment-driven and function-driven factors which all are linked with employee attitude and behavior to work. Therefore the study concludes that employee participation has positive influence over sourcing decision by Nigeria’s SMEs. It also confirmed that communication, vendor expertise and trustworthiness are drivers of sourcing decision by these enterprises.

Socio-political and economic issues relating to financing higher education is broadly deliberated and debated subject in many public mediums and academic gatherings in Nigeria, for over a decade to date. Altogether those deliberations and debates are grounded virtually on two basic principles of, financing adequacy and equitability. Inadequacy of education financing is blamed for the deterioration in the quality of education. Furthermore, inequitable resource allocation between federal and State universities in Nigeria forms part of the key issue in accomplishing efficiency of resource utilization which is missing in academic literatures addressing higher education financing in Nigeria. In the context of Nigeria, considering the practical experiences, especially in the operational mechanism of financing of Higher education, transparency and corruptions became a syndrome that ravishes the educational system. This study focuses on sources of higher education finance and the relative contribution of each source to educational development of the nation. At the same time, implications of the present financing mechanism on parity and efficiency of higher education if Outsourcing is introduced as an alternative source of funding in the subsector. This study examines the matters relating to Higher Education Financing at three levels; financial allocation, resources allocation and education output distribution. This study is exploratory cross sectional survey and collects both primary and secondary data from relevant literatures available. The study revealed that outsourcing is a means of Internally Generated Revenue (IGR) in higher institution and therefore serve as alternative means of financing higher education in broad and university education in particular. Therefore, this study recommends formal incorporation of outsourcing in financing of university education in Nigeria.