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BACKGROUND: Prostate cancer mortality rates are high in Nigeria. While prostate cancer is highly curable with early detection and effective multidisciplinary management, the quality of care is suboptimal in this setting. Sustainable delivery of high-quality care for patients with localized prostate cancer is needed to save more lives. To inform future interventions to improve care, this study aimed to identify barriers and facilitators that influence prostate cancer detection and management in Nigeria. METHODS: Six focus group discussions (FGDs), stratified by stakeholders were conducted with a purposive sample of prostate cancer patients (n = 19), caregivers (n = 15), and healthcare providers (n = 18), in two academic tertiary hospitals in northern and southern Nigeria. A discussion guide organized based on the socio-ecological model was used. FGDs were recorded, transcribed, and analysed using the framework technique. RESULTS: Barriers and facilitators were identified at the individual, interpersonal, and organizational levels. Barriers to detection included limited knowledge and misperceptions among patients, caregivers, and community-based non-specialist healthcare providers, and limitations of centralized opportunistic screening; while facilitators included the potential for religious institutions to encourage positive health-seeking behaviour. Barriers to management included non-uniformity in clinical guideline usage, treatment abandonment amidst concerns about treatment and survival, absence of patient interaction platforms and follow-up support systems, difficulty in navigating service areas, low health insurance coverage and limited financial resource of patients. Facilitators of management included the availability of resource stratified guidelines for prostate cancer management and the availability of patient peers, caregivers, nurses, and medical social workers to provide correct medical information and support patient-centred services. Participants also provided suggestions that could help improve prostate cancer detection and management in Nigeria. CONCLUSION: This study identified multiple determinants affecting the detection and management of localized prostate cancer. These findings will inform the refinement of implementation strategies to improve the quality of prostate cancer care in Nigeria.

Abstract Tropical montane forest ecosystems are pivotal for sustaining biodiversity and essential terrestrial ecosystem services, including the provision of high-quality fresh water. Nonetheless, the impact of montane deforestation and climate change on the capacity of forests to deliver ecosystem services is yet to be fully understood. In this study, we offer observational evidence demonstrating the response of air temperature and cloud base height to deforestation in African montane forests over the last two decades. Our findings reveal that approximately 18% (7.4 ± 0.5 million hectares) of Africa’s montane forests were lost between 2003 and 2022. This deforestation has led to a notable increase in maximum air temperature (1.37 ± 0.58 °C) and cloud base height (236 ± 87 metres), surpassing shifts attributed solely to climate change. Our results call for urgent attention to montane deforestation, as it poses serious threats to biodiversity, water supply, and ecosystem services in the tropics.

The research aims to measure the enhancement of students' interest in learning the Arabic language at Chuo-Airon Elementary School in Narathiwat, Thailand. The teaching method the teacher uses is dull and lacks variety, leading to students' boredom and difficulty understanding Arabic. The research methodology employed is analytical descriptive using a field research approach. Data sources include teachers and students, with data collection tools comprising observation, interviews, and documents. Data were analyzed through data summarization, presentation, and conclusion extraction. The research findings indicate that peer teaching effectively promotes students' interest in learning Arabic and shapes learning and teaching activities. These results are expected to positively contribute to the development of Arabic language learning methods at Chuo-Airon Elementary School.

Extensive use of polymers in daily life has led to increased related waste, giving rise to environmental problems. In the modern day, environmental and ecological concerns have made plastic recycling a significant issue. The majority of the world's solid trash is made up of plastic garbage, which is composed of different polymer chains. A particularly appealing method of getting rid of unwanted plastic is mechanical recycling, though there are other ways to recycle plastic as well. The recycled plastics can also be reinforced with either natural or synthetic textile fibres to manufacture composite materials. This research aims to evaluate the physical and mechanical characteristics of sisal fibre and wood sawdust-reinforced recycled polyethylene terephthalate [RPET] composites. The amount of sisal fibre content in the composites varied from 10%, 15%, 20%, and 25% to 30% by weight. Whereas the wood sawdust was used at 5% for each sample of composite. The composites were manufactured by the melt-mixing method. The effects of fibre loading on various composite characteristics were investigated using tensile strength, tensile modulus, flexural strength, flexural modulus, impact strength, compressive strength, density, and water absorption. The results show that a maximum tensile strength of 84.96 MPa, a tensile modulus of 1.77 GPa, a flexural strength of 230.8 MPa, a flexural modulus of 11.24 GPa, an impact strength of 18.96 KJ/m2, and a compressive strength of 194.8 MPa were obtained. The water absorption of the composite increased with the increase in fibre weight proportion, and the density of composites decreased with increasing sisal fibre weight. From the results of this study, it can be concluded that a better combination of results has been found for sisal fibre (25%), wood dust (5%), and RPET (70%). Therefore, sawdust and sisal fibre can be used as filler and reinforcement in the RPET matrix, which will reduce cost and provide environmental benefits.

Abstract Chitosan (Chs)-salicylaldehyde (Sal) polymer derivatives were formed via the reaction of Chs-Sal with zinc oxide nanoparticles (ZnO NPs) and beta-cyclodextrin (β-CD). These polymers were synthesized through inclusion with β-CD and doping with ZnO NPs to give pseudopolyrotaxane and Chs-Sal/ZnO NPs composite, respectively, for low-temperature detection and sensing of NH3 vapors as great significance in environmental control and human health. Additionally, the polymer (Chs-Sal/β-CD/ZnO NPs) was prepared via the insertion of generated composite (Chs-Sal/ZnO NPs) through β-cyclodextrin ring. The structural and morphological characterizations of the synthesized derivatives were confirmed by utilizing FTIR, XRD and, SEM, respectively. Also, the optical properties and thermal gravimetric analysis (TGA) of the synthesized polymers were explored. The obtained results confirmed that using β-CD or ZnO NPs for modification of polymer (Chs-Sal) dramatically enhanced thermal stability and optical features of the synthesized polymers. Investigations on the NH3-sensing properties of Chs-Sal/β-CD/ZnO NPs composite were carried out at concentrations down to 10 ppm and good response and recovery times (650 s and 350 s, respectively) at room temperature (RT) and indicated that modification by β-CD and doping with ZnO NPs effectively improves the NH3-sensing response of Chs-Sal from 712 to 6192 using Chs-Sal/β-CD/ZnO NPs, respectively, with low LOD and LOQ of 0.12 and 0.4 ppb, respectively.

Background: Diabetes mellitus is a known risk factor for cardiovascular disease. Diabetics with acute coronary syndrome (ACS) have a two- to four-fold higher chance of having unfavorable cardiovascular events than non-diabetics. It is becoming more and more obvious that poor glucose metabolism and the pre-diabetic condition are linked to unfavorable clinical results. Objectives: The current study aimed to assess the effects of prediabetes on acute coronary syndrome outcomes at Sohag University Hospital. Patients and methods; This was a prospective observational study carried out at Sohag University Hospital. Patients were divided into non-diabetic, prediabetic, and diabetic patients. All trial participants had thorough history-taking, clinical examinations, laboratory tests, and daily follow up (chest pain, ECG, blood pressure, fasting blood sugar, any sign of heart failure, or any complication occur). Results: This study involved 100 patients with ACS, 20 (20%) patients were non-diabetics, 27 (27%) were prediabetics, and 53 (53%) were diabetics. During follow-up, there was a higher nonsignificant rate of death in prediabetic patients (7.41%) than in diabetics (5.66%) and nondiabetic (5%) (p > 0.05). Also, the prediabetic group showed a higher nonsignificant abnormal change in ECG (81.48%) than the diabetic (81.13%) and nondiabetic (80.00%) (p > 0.05). Conclusion; In ACS, patients with normoglycemia had a better prognosis than those with prediabetes, but prediabetes and DM patients had comparable results.

Abstract Artificial intelligence (AI) holds immense promise for transforming ophthalmic care through automated screening, precision diagnostics, and optimized treatment planning. This paper reviews recent advances and challenges in applying AI techniques such as machine learning and deep learning to major eye diseases. In diabetic retinopathy, AI algorithms analyze retinal images to accurately identify lesions, which helps clinicians in ophthalmology practice. Systems like IDx-DR (IDx Technologies Inc, USA) are FDA-approved for autonomous detection of referable diabetic retinopathy. For glaucoma, deep learning models assess optic nerve head morphology in fundus photographs to detect damage. In age-related macular degeneration, AI can quantify drusen and diagnose disease severity from both color fundus and optical coherence tomography images. AI has also been used in screening for retinopathy of prematurity, keratoconus, and dry eye disease. Beyond screening, AI can aid treatment decisions by forecasting disease progression and anti-VEGF response. However, potential limitations such as the quality and diversity of training data, lack of rigorous clinical validation, and challenges in regulatory approval and clinician trust must be addressed for the widespread adoption of AI. Two other significant hurdles include the integration of AI into existing clinical workflows and ensuring transparency in AI decision-making processes. With continued research to address these limitations, AI promises to enable earlier diagnosis, optimized resource allocation, personalized treatment, and improved patient outcomes. Besides, synergistic human-AI systems could set a new standard for evidence-based, precise ophthalmic care.

When it comes to the field of literature the first thing which comes to mind is reading different literary works from the different genres; however, literature means the development of communication between individuals of different cultures and societies; this is against the past knowledge that linguistics was regarded as a tool to teach languages. Through the study of language, imagination can hardly be developed, and vocabulary development would be something so difficult to accomplish; in contrast, literary works will help learners of any language to adapt to the real world through language competence and knowledge since language and literature have an intimate role. The paper aims at improving the English language and understanding the cultural background of the language through literature. Another objective will be the improvement of personal imagination and emotion and provide the opportunity to use the language through the words that will be learned in different literary works effectively. Furthermore, further ideas will be given to utilize critical thinking.

In recent years, Open Graded Friction Course OGFC is becoming more common in some countries. It is applied to improve surface frictional resistance, minimize hydroplaning, reduce water spray, improve night visibility, and lower pavement noise levels. These functions are carried out primarily by removing water from the pavement surface during a period of rain. Also, it has many disadvantages which as poor resistance to permanent deformation, low fatigue strength, high stripping, and moisture susceptibility. The paper aims to investigate the probability of using Cellulose Fiber (CF) as a modifier to improve the properties of OGFC asphalt mixture. In this research, one type of asphalt grade (40-50) and one gradation (19 mm Maximum Aggregate Size MAS) were used. Three percentages of CF (2%, 4%, and 6%) were added to asphalt cement to obtain the modified mixtures. Optimum asphalt content was selected by evaluating the following criteria: air voids content, asphalt drain down, abrasion resistance, and permeability. Several laboratory tests such as Indirect Tensile Strength (ITS), moisture susceptibility, Marshall stability, and flow were evaluated for modified samples, and their results were compared to the original open-graded asphalt mixture. The outcomes indicated that cellulose fiber greatly enhanced the mechanical properties of OGFC mixtures, increasing moisture damage resistance by 19.4%. Furthermore, Marshall stability improved by 38.92 % as the abrasion loss is decreased by 15.85% with adding of CF for aged samples.

The Bale Mountains National Park (BMNP) in Ethiopia comprises the largest fraction of the Afro-Alpine ecosystem in Africa, which provides vital mountain ecosystem services at local, regional, and global levels. However, the BMNP has been severely threatened by natural and anthropogenic disturbances in recent decades. In particular, landscape alteration due to human activities such as red ash quarrying has become a common practice in the BMNP, which poses a major environmental challenge by severely degrading the Afro-Alpine ecosystem. This study aims to quantify the long-term volumetric changes of two red ash quarry sites in the BMNP using historical aerial photographs and in situ data, and to assess their impact on the Afro-Alpine ecosystem. The Structure-from-Motion multi-view stereo photogrammetry algorithm was used to reconstruct the three-dimensional landscape for the year 1967 and 1984 while spatial interpolation techniques were applied to generate the current digital elevation models for 2023. To quantify the volumetric changes and landscape alteration of the quarry sites, differences in digital elevation models were computed. The result showed that the volume of resources extracted from the BMNP quarry sites increased significantly over the study period from 1984 to 2023 compared with the period from 1967 to 1984. In general, between 1967 and 2023, the total net surface volume of the quarry sites decreased by 503,721 ± 27,970 m3 and 368,523 ± 30,003 m3, respectively. The extent of the excavated area increased by 53,147 m2 and 45,297 m2 for Site 1 and 2, respectively. In terms of habitat loss, major gravel road construction inside the BMNP resulted in the reduction of Afro-Alpine vegetation by 476,860 m2, ericaceous vegetation by 403,806 m2 and Afromontane forest by 493,222 m2 with associated decline in species diversity and density. The excavation and gravel road construction have contributed to the degradation of the Afro-Alpine ecosystem, especially the endemic Lobelia rhynchopetalum on the quarry sites and roads. If excavation continues at the same rate as in the last half century, it can threaten the whole mountain ecosystem of the National Park and beyond, highlighting the importance of preventing these anthropogenic changes and conserving the remaining Afro-Alpine ecosystem.

Facial recognition is crucial for safety and security, especially for identifying people. This paper applies facial recognition to a database of facial images by analyzing the images and subsequently assigning a set of unique features to each one. The process of extracting features from the input image is accomplished using the gabor wavelet transform. t-SNE (tdistributed Stochastic Neighbor Embedding) select and reduce the dimension of features, thus specifying various aspects within the input image. These features are then used in a classification step, where a multiclass Support Vector Machine (SVM) is employed to categorize the face. Three popular databases (Yale, ORL and JAFFE) were the sources of the images used to evaluate the effectiveness of the proposed technique. The results show the system’s high accuracy in identifying facial images. Specifically, our method achieved a 97.78% accuracy rate on the Yale, 97.50 % in the ORL databases and 100 % in the JAFFE databases, outperforming traditional methods by 2%. These results approved the system’s accuracy in recognizing facial images.

Judicial provisions are one of the most essential stages in a civil case. We usually notice a paragraph concerning comments on judicial decisions in periodicals and legal magazines in case of repeal against judgments. The aim of this paragraph is to show the advantages and disadvantages of judicial provisions of all decrees issued by all courts. The development in electronic and social communication through various electronic means, in the present times has enabled(facilitated) special platforms (opportunities) pages for social communication and legal forums where people comment on judicial provision. However, since these people may not mainly be specialized in the legal field, there is a possibility of their comments on judicial provisions causing problems. This might require clarifications in addition to proposing legal solutions, and suggestive remedies regarding them.

When it comes to the case of Kurdish universities regarding teaching styles and methodologies plenty of obstacles and barriers anyone can face not only due to the low level of the majority of the students; but also other factors like religion, interest, grading system, and most importantly low number of references on the subjects area can be the core cause of the issue. One of those points which drove the researcher to write on the common issue was due to the reason that the researcher could not find enough and adequate sources on the subject area; hence, the researcher tried to enrich the referencing system of Kurdish studies of English language in one hand and provide and broaden the horizon of other nationalities regarding Kurdish EFL learners of English and in English taught programs. As a matter of fact, through decades many scholars have been conducting studies on different teaching methodologies and they provided up to four different styles of language teaching. Apart from that, many other linguists enlightened their studies on Far East Asian countries or European. Even if some Middle Eastern studies were taken into consideration; but still, none can be found in the case of Kurdish university students. The current paper was conducted on English department of Charmo University with a total number of 34 participants from three different stages.

Objective: To explore the efficacy of earthworm’s coelomic fluid against gentamicin-induced hepatic and renal toxicity in rats. Methods: The animals were divided randomly into three groups (n = 6 per group): control, gentamicin, and Allolobophora caliginosa coelomic fluid-treated groups. Toxicity was established after injection of gentamicin daily for 8 days at a dose of 100 mg/kg. Aspartate aminotransferase, alanine aminotransferase, alkaline phosphatase, total proteins, albumin, creatinine, urea, uric acid, malondialdehyde, glutathione, catalase and histopathology of tissues were investigated in the study. Results: Allolobophora caliginosa coelomic fluid significantly decreased urea, creatinine, uric acid, alanine aminotransferase, aspartate aminotransferase, alkaline phosphatase, and malondialdehyde levels while significantly increasing levels of total proteins, albumin, glutathione and catalase. The histopathological investigation showed partial restoration of renal and hepatic architecture. Conclusions: This study shows the potency of Allolobophora caliginosa coelomic fluid in improving the biochemical and histopathological changes induced by gentamicin in the liver and kidney of the rats.

Artificial intelligence (AI) holds immense promise for transforming ophthalmic care through automated screening, precision diagnostics, and optimized treatment planning. This paper reviews recent advances and challenges in applying AI techniques such as machine learning and deep learning to major eye diseases. In diabetic retinopathy, AI algorithms analyze retinal images to accurately identify lesions, which helps clinicians in ophthalmology practice. Systems like IDx- DR (IDx Technologies Inc, USA) are FDA-approved for autonomous detection of referable diabetic retinopathy. For glaucoma, deep learning models assess optic nerve head morphology in fundus photographs to detect damage. In age-related macular degeneration, AI can quantify drusen and diagnose disease severity from both color fundus and optical coherence tomography images. AI has also been used in screening for retinopathy of prematurity, keratoconus, and dry eye disease. Beyond screening, AI can aid treatment decisions by forecasting disease progression and anti-VEGF response. However, potential limitations such as the quality and diversity of training data, lack of rigorous clinical validation, and challenges in regulatory approval and clinician trust must be addressed for the widespread adoption of AI. Two other significant hurdles include the integration of AI into existing clinical workflows and ensuring transparency in AI decisionmaking processes. With continued research to address these limitations, AI promises to enable earlier diagnosis, optimized resource allocation, personalized treatment, and improved patient outcomes. Besides, synergistic human-AI systems could set a new standard for evidence-based, precise ophthalmic care. [ABSTRACT FROM AUTHOR]

Language and literature are two inseparable subjects, one of which cannot be fully functional with the absence of the second part. This article shows the dysfunction of semantics in Harold Pinter’s Mountain Language. For many years, scholars and linguists work separately on different cases regarding literary texts or linguistics obstacles. From this paper, a new path will be saved for future references and works to bring both cases together and show their roles on one another. Moreover, literary works pay less attention to grammatical rules and plenty of dysfunctional languages can be examined and seen. In addition, several external factors can be the obstacle of using functional and accurate language use semantically and systematically. Moreover, political or social violence have become major points in many literary topics in the modern era. This study deals with theoretical aspects of society starting from family up to community and government. Additionally, the absence of semantics in the language of this drama is not neglected arbitrarily; whilst, there is a loop of violence. There are some basic theories related to the topic that this paper will examine. It includes the theory of Grice’s maxims (Gricean maxims) and the role of semantics when it comes to politics and power. Finally, the paper alienates all the curtains and shows the role of power, gender differences, class status, and diversity on language use in many areas.

Abstract Background Diabetes is a chronic disease that is responsible for a high rate of morbidity and mortality which can be attributed to atherosclerosis and cardiovascular disease. Diabetes is heralded by prediabetes which not only indicates a higher risk of developing diabetes but also increases the burden of cardiovascular disease. The objective was to observe the effect of prediabetes on the severity of coronary artery disease in patients undergoing elective coronary angiography. Seven hundred and thirty-one patients were admitted for elective coronary angiography and/or PCI starting from September 2017 to August 2018. Patients were divided into group A (normoglycemic group, N = 228), group B (prediabetes group, N = 177), and group C (diabetic group, N = 326). Coronary artery disease (CAD) severity including number of vessels affected and atherosclerotic burden by Gensini score were compared among different groups. Results The number of vessels affected as well as left main (LM) disease was higher in the prediabetes group when compared to the normoglycemic group (P,=0.001, P = 0.009, respectively) and was comparable to the diabetes group (P = 0.4, P = 0.6, respectively). Prediabetes showed a Gensini score higher than the normoglycemic group (P = 0.0001) with no significant difference when compared to the diabetic group (P = 0.9). Conclusion Prediabetes is associated with high atherosclerotic burden and coronary artery disease complexity that is similar to diabetic than normoglycemic individuals.

For decades, scholars and linguists in Iraqi Kurdistan studied on University students. However, a few types of research could be found in the area of language disability among Kurdish children. This research tried to clarify and illustrate the impact of those factors that have the main role in enhancing children and evoke them while they are in the phase of learning to talk. It also tried to show disorders as infants have, and to find out the most effective factor, which helps infants to learn to talk soon. The participants in this research were teachers at two different primary schools in Sulaymaniya. Moreover, two methods of data collection were used in this study (questionnaire and interview). Additionally, thirty teachers took part in the questionnaire; additionally, fifteen teachers took part in the demographic section and three mothers in the interview section. The finding of this research showed that toddlers had positive views about the effect of reading stories by their parents. They found that it was helpful for toddlers. In addition, the effectiveness of parents’ role on children`s talking was found out in this research. On the other hand, the impact of genders on infants was also carried out in this study. The most important finding of this research was the effectiveness of telling the original names of items to infants by their parents. In addition, mothers could positively enhance the children’s ability to talk and learn sooner than those whose parents did not talk to them much or they had quiet parents.

Vehicle detection in Intelligent Transportation Systems (ITS) is a key factor ensuring road safety, as it is necessary for the monitoring of vehicle flow, illegal vehicle type detection, incident detection, and vehicle speed estimation. Despite the growing popularity in research, it remains a challenging problem that must be solved. Hardware-based solutions such as radars and LIDAR are been proposed but are too expensive to be maintained and produce little valuable information to human operators at traffic monitoring systems. Software based solutions using traditional algorithms such as Histogram of Gradients (HOG) and Gaussian Mixed Model (GMM) are computationally slow and not suitable for real-time traffic detection. Therefore, the paper will review and evaluate different vehicle detection methods. In addition, a method of utilizing Convolutional Neural Network (CNN) is used for the detection of vehicles from roadway camera outputs to apply video processing techniques and extract the desired information. Specifically, the paper utilized the YOLOv5s architecture coupled with k-means algorithm to perform anchor box optimization under different illumination levels. Results from the simulated and evaluated algorithm showed that the proposed model was able to achieve a mAP of 97.8 in the daytime dataset and 95.1 in the nighttime dataset., Author(s): Othman O. Khalifa [1,2]; Muhammad H. Wajdi [2]; Rashid A. Saeed [3]; Aisha H. A. Hashim [2]; Muhammed Z. Ahmed [4]; Elmustafa Sayed Ali (corresponding author) [5,6] 1. Introduction [...]

Background: Bladder spasms due to involuntary contraction of the bladder occur frequently following Transurethral resection of the prostate (TURP). They may be aggravated by the presence of a catheter, blood clots, preoperative overactive bladder, or preoperative ingestion of bladder stimulants like caffeine. These bladder spams are painful, associated with peri-catheter leakage of urine, increased post-operative bleeding, and often refractory to postoperative analgesia. The incidence and risk factors for the occurrence of bladder spasms following TURP need to be reviewed and validated to ensure adequate patient counseling and possible lifestyle modification before surgery. We conducted a prospective review of the determinants of bladder spasms in our patients following TURP. Methodology: The study population was patients with benign prostatic obstruction scheduled for TURP between March 2022 and April 2023. Monopolar transurethral resection of the prostate was done using a continuous flow resectoscope. The primary endpoint of the study was occurrences of bladder spasms postoperatively before the trial without a catheter. Pain perception during the spasms was assessed using a visual analog scale. Clinical data were collected and analyzed to determine their association with the occurrence of bladder spasms postoperatively using regression analysis. Sub-group analysis was also done to correlate significant variables with the severity of pain in patients with spasms. Results: The mean age of the 80 patients reviewed was 66.9 ±8 years. Bladder spasms were seen in 41(51.2%) of the patients. The presence of overactive bladder (OAB) symptoms and the use of bladder stimulants were statistically significant determinants with a p-value of 0.003 and 0.026 respectively. The age of the patient, preoperative indwelling catheter, prostate volume, and resection time were not statistically determinant variables in the occurrence of bladder spasms post-operatively. 61% had severe pains and 39% had mild pains. There was no significant correlation between the presence of OAB or the use of bladder stimulants with the severity of pains in patients with bladder spasms after TURP. Conclusions: Half of the patients are likely to have bladder spasms after TURP. The risk of having these spasms is higher in patients with preoperative OAB or patients who are exposed to bladder stimulants. The severity of spasms is however independent of these risk factors. [ABSTRACT FROM AUTHOR]

The overall objective of this study was to establish the effects of internal controls on the financial performance of Asiacell as a telecommunication company in Kurdistan Region of Iraq. This was achieved by looking at the effect of control environment, risk assessment, information and communication, control activities and monitoring on the return on asset of the selected company. The study used both primary and secondary techniques to collect the data. In the model, the dependent variable is financial performance while the independent variables are the components of internal controls. After analyzing the audited financial statements and filling the questioners by the employees of the selected company, the findings of the study showed that there is a significant relationship between internal controls and financial performance. The dependent and the independent variables in the study indicated a relationship with control environment, risk assessment. Information and communication and control activities illustrated a positive relationship with the financial performance while monitoring showed a negative relationship with financial performance. The study also found that, Asiacell had invested on effective internal control systems, thus, it had a better financial performance as compared to the related firms that had a weak internal control system. The study further recommends that the governing body, possibly supported by the audit committee, should ensure that the internal control system is periodically monitored and evaluated by the respective managers.