Although the important influence of IFIs on economic growth is acknowledged, yet the contribution of Nigeria’s IFIs shows a gross underperformance. In addition, the practice of Islamic Finance is increasingly being viewed as not only serving as alternative for the Muslims but successful business practices around the world. Previous literature reveals that theoretical contributions in the area remained limited in the Nigerian, therefore, there is a need for more studies on corporate governance in the context of IFIs, especially in Nigeria, where IFI are considered as important financial institutions to the Muslims. Moreover, studies in Nigeria revealed absence of comprehensive framework for the Islamic finance industry. On the other hand, poor Islamic Work Ethics conquers a central position for the low performance of Nigerian IFIs. The paper presents a theoretical framework on the moderating effect of Islamic Work Ethics on the relationship between Islamic corporate Governance practices and the performance of Islamic Financial Institutions (IFIs) in Nigeria. If validated, the model would have policy implications to IFIs and other stakeholders in decision making.

Tin-doped Zinc Oxide (Sn-doped ZnO) thin films were prepared using zinc nitrate hexahydrate as a starting material by sol-gel immersion method. Then the synthesized samples were characterized by current-voltage (I-V) measurement and FESEM. The Sn doping concentration were varied at 0.2 at.%, 0.4 at.%, 0.6 at.%, 0.8 at.% and 1.0 at.%. The result suggests that the optimum value for Sn doping concentration was 0.8 at.% which exhibited the highest conductive sample with value of 3.00 ×10-6 S/cm.

Tin-doped Zinc Oxide (Sn-doped ZnO) thin films were prepared using zinc nitrate hexahydrate as a starting material by sol-gel immersion method. The synthesized samples were characterized by current-voltage (I-V) measurement and Field Emission Scanning Electron Microscopy (FESEM). The Sn doping concentration were varied at 1.0 at.%, 2.0 at.%, 3.0 at.% and 4.0 at.%. FESEM images show that as the Sn concentration increased, the nanoparticles size of Sn-doped ZnO become denser and less grain boundary which might help in improvement of the electrical properties.