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The purpose of this paper is as follows: first, to analyze the opinion of the civil servant or payroll personnel towards the payroll system that currently used by the government. Second, to investigate the control measures currently exist in the payroll system and third, to examine any loopholes that may create opportunities for fraud to occur in that payroll system.

This study involves a survey of questionnaires to the department’s personnel that act as respondents. One government department has been selected as a case study in this research. This study was focussing on the payroll administration unit that responsible for all personnel payroll operation and administration.

The study concludes that payroll system has equipped with the security and control characteristic. However, there is still a risk of fraud due to some internal control weaknesses in the system. Thus, the awareness about the control and security of the system should be given priority so that the staffs will understand and aware about it.

The study provides some evidence to indicate a weak and ineffective control measure in the payroll system that may lead to the fraud. Thus, by detail examination of the problems, the prevention and corrective action can be done in combating fraud. However, this study suffered from the small number of samples and limited access to the relevant documents due to confidentiality of the data.

This study reveals that there are a few key internal control points that can be enhanced to facilitate better protection of payroll expenses in combating fraud in the government department. These include clear segregation of duties, stricter approval process and highly protected personnel information. In addition, adoption of whistleblowing channel, established internal audit function and severe punishment to the wrongdoers also can be implemented.

This study is original as it examines fraud and malpractices issues that specific for payroll department in the government department that rare in literature.

This paper aims to discuss the existing literature on critical success factors (CSFs) for maintenance implementation in Nigerian universities and compile them in a single format to determine if gaps may exist.

Many relevant articles were searched using keywords extracted from a preliminary literature review. The second round of articles abstract study resulted in 40 articles been selected for this compilation. Inductive coding technique and content analysis methodology were used to identify the constructs of the CSFs. Subsequently, a critical analysis of the reviewed literature identified some gaps in the literature studied.

This literature review reveals that lack of maintenance policy, maintenance culture, shortage of building facilities and overpopulation in Nigerian universities are the major problems affecting maintenance implementation success. Additionally, most researchers concentrate on the identification of CSFs without providing the strategies for implementing them.

More in-depth research must be carried out on the study of CSFs to implement maintenance policy and culture in Nigerian universities. Duplication in the frequency analysis of the success factors is a significant limitation in this research work and is attributed to the secondary search used as the primary methodology for many articles cited.

This paper provides an in-depth compilation and analysis of all previously identified success factors for maintenance implementation in Nigerian universities using a structured methodological approach.

The purpose of this paper is to propose a model that will demonstrate how the integration of Salam (exclusive agricultural commodity trade) with Takaful (micro-Takaful – a subdivision of Islamic insurance) and value chain can address major challenges facing the agricultural sector in Kano State, Nigeria.

The study conducted a thorough and critical analysis of relevant literature and existing models of financing agriculture in Nigeria to come up with the proposed model.

The findings indicate that measures undertaken to address the major challenges fail. In view of this, this study proposed Bay-Salam with Takaful and value chain model to solve a number of challenges such as poor access to financing, poor marketing and pricing, delay, collateral requirement and risk issues in order to avail farmers with easy access to finance and provide effective security to financial institutions.

The paper is limited to using secondary data. Therefore, empirical investigation can be carried out to strengthen the validation of the model.

The study outcome seeks to improve the productivity of the farmers through enhancing their access to finance. This will increase their level of production and provide more employment opportunities. In addition, it will boost financial inclusion, income generation, poverty alleviation, standard of living, food security and overall economic growth and development.

The novelty of this study lies in the integration of classical Bay-Salam with Takaful and value chain and create a unique model structure which the researchers do not come across in any research that presented it in Nigeria.