Development of C++ Application Program for Solving Quadratic Equation in Elementary School in Nigeria

The study was conducted to design, develop and test a c++ application program CAP-QUAD for solving quadratic equation in elementary school in Nigeria. The package was developed in c++ using object-oriented programming language, other computer program that were also utilized during the development process is Dev-C++ compiler, it was  used for compile, run and debug the program. The descriptive research design of survey type was adopted specifically, the one group post-test design, it was simple random sampling technique. The CAP-QUAD package was tested on 20 students from Ola-oluwa Muslim Grammar School Ado-Ekiti, Ekiti State, Nigeria on individual learning which formed the sampled of the study. Two set of instruments were use to collect data for the study, they are Quadratic Equation Assessment Test (QAT) and researcher-developed Questionnaire. The two instruments were subjected to face and content validity by test and measurement expert. The reliability coefficient for QAT using kuder-richardson was 0.78. The test re-test method of reliability was used to determine the reliability coefficient of the Questionnaire which stood at 0.81. The data were analysed using mean and percentage scores. The study revealed the performance level of students when exposed to use CAP-QUAD is very high which is excellent. The result further showed that students opinion and impression concern the package is positive while most of the students prefer to use the package and suggest to friends to used. In view of the implication of findings, it was recommend that research into the design and development of computer educational packages and utilization into the classroom should be encourage, while computer package like MATLAB and others should providing in all other subject. Keywords: Application program, Quadratic Equation, Elementary School, Development

Dynamics of Inventory Cost Optimization – A Review of Theory and Evidence

The inventory control models as an estimation tool for optimizing inventory cost and management of inventory is discussed in this paper. Various methods of estimating the Economic Order Quantity (EOQ), Safety Stocks under deterministic and stochastic situations are reviewed. Traditional methods of managing inventory such as accounting ratios analysis, two bin systems, perpetual inventory system and some others form part of this paper. Ratings of inventory or its classification in order of priority by unit and consumption value are also reviewed in the paper. Empirical evidence reviewed in this work tends to support the opinion that modern method of inventory control is far more effective and efficient than the traditional methods of control. Keywords: Inventory Control Models, Inventory Ratios, Economic Order Quantity

Vicissitudes in Financial Reporting in Nigeria: What Role Does Corporate Governance and Ethics Play?

This paper examined if corporate governance and ethics play a fundamental role in the vagaries in financial reporting in Nigeria.   Expo-facto design and secondary data from annual reports and accounts and Nigerian Stock Exchange Factbook of selected quoted manufacturing firms during 2002-2017 were obtained.  Governance measures of board gender diversity (BGD) and board chairman shares ownership (BCSO), as well as ethics was measured by dummy variables.  Fixed and random effects regression models were employed to validate the nexus between the dependent (financial reporting) and independent (corporate governance and ethics) variables.  Based on the analysis, of data, it was revealed that corporate governance and ethics have a major role in the vicissitudes in financial reporting, especially in the aspect of performance measures of corporate entities.  Also, it was found that corporate governance measures of board gender diversity and board chairman shares ownership and ethics jointly and significantly influence financial reporting among quoted manufacturing companies in Nigeria.  Hence, it was recommended among others that regulatory bodies of quoted companies in Nigeria should established more governance codes that help in including more women on the board as well as emphasizing board chairman shares ownership so as to promote financial reporting of quoted companies in Nigeria.  In addition, SEC should ensure that codes of governance provisions be strictly adhered to by quoted companies as it will promote transparency and accountability in financial reporting

Factors associated with the compliance of recommended first postnatal care services utilization among reproductive age women in Benin Republic: an analysis of 2011/2012 BDHS data

Background: High maternal and neonatal mortality persist in Benin republic. Rates of decline are slow and factors influencing PNC services utilization are not well known. This study aims to assess factors associated with PNC services utilization among mothers and their newborns with special focus on the recommendation 2 of WHO guidelines on postnatal care of the mother and the newborn.Methods: This study analysed Benin’s 2011/2012 DHS data. A total of 16,599 women were interviewed where 8,275 eligible for the present study. Multinomial logistic regression was applied.Results: While 68.42% of mothers and their newborns received at least one PNC visit over postnatal period, the percent of newborns and their mothers with appropriate first PNC check-up was low, 19.95%. Factors explaining PNC uptake were place of residence, ethnic group, occupation, ANC attendance, place of delivery, baby birth size, household wealth status, mass media use, and to a lesser extent education attainment. Accessibility, number of living children followed by the birth order number, and desire for pregnancy appeared to be specific determinants to appropriate first PNC check-up. Mothers who attended more frequently ANC services were more likely to receive PNC check-ups. Mothers who delivered at private health facility were more likely to receive PNC check-ups.Conclusions: To increase the achievement of the recommended WHO PNC frequency, there is a need to: address unmet needs for Family Planning in Benin; to expend health education and counselling to encourage ANC attendance supervise by skilled personnel

A cautionary note on the association between meteorological parameters and COVID-19 pandemic

Will the increasing temperature and humidity stop the spread of coronavirus, like seasonal patterns seen in viruses like influenza? In the authors’ opinion, weather has little or no part to play in bringing an end to the pandemic. As soon as the World Health Organization (WHO) declared the COVID-19 a pandemic, many published articles reported temperature and humidity as potential weather parameter that could wane off the daily confirmed COVID-19 cases [1,2]. COVID-19 pandemic has set the globe on a medical emergency by constituting a threat to human existence. A holistic and non-medically related approach to the reduction in disease burden is urgently required. Most countries have gradually tightened lockdown policies and citizens are recommended to stay at home and preserve the physical distance. On the other hand, this concept demands critical review of the meteorological parameters and its relationship with the disease transmission, morbidity and mortality of COVID-19 which has been a subject of research since its outbreak. Several postulations to the uneven disease burden in various regions were adduced to the climatic variations.Peer reviewedFinal Published versio

Personal Income Tax (PIT) and Economic Growth in Nigeria: A Vector Autoregression (VAR) Analysis

Purpose of the article: Quite a number of studies have shown that tax revenues significantly affect the economic growth in both developed and developing countries; however, there is scanty empirical evidence as regards whether personal income tax (a major component of tax revenue) affects economic growth in Nigeria. Methodology/methods: The ex-post facto research design was adopted and the theoretical framework was anchored on Laffer Curve Theory (LCT). Yearly time series data of personal income tax and the gross domestic product (GDP) were obtained from the Federal Inland Revenue Service (FIRS) and the Central Bank of Nigeria (CBN) statistical bulletins during theperiod 1987–2017. The data obtained was analysed using the Vector Autoregression (VAR) model via STATA 13.0. Scientific aim: This paper investigated the effect of personal income tax (PIT) on economic growth in Nigeria. Findings: The findings of the study revealed that personal income tax has significantly contributed to the level of economic growth in Nigeria, though negatively. Contributions: Based on the findings of the study, it was recommended that the regulatory framework of taxation in the country should put in place a more effective tax revenue generation system that can enhance better administration of personal income tax. The measure should emphasise and address the accountability of personal income tax. In addition, a well-equipped database on personal income tax or taxpayers should be established by the governments with the aim of identifying all possible sources of income of taxpayers

Effect of Pregnancy and Childbirth on Sexuality of Women in Ibadan, Nigeria

A study of 375 antenatal attendees to assess women's views and experience in sexual matters during pregnancy and following childbirth. Explanatory variables included the perception women had of sex during pregnancy and after childbirth. Outcome variables were frequency and satisfaction of sexual activity. The commonest reasons for having coitus in pregnancy were marital harmony and facilitation of delivery. Libido rose throughout pregnancy but orgasms were less often experienced. The man-on-top position became less practised. Vaginal intercourse remained the commonest type. Masturbation and anal intercourse increased, while oral sex declined throughout. Marriage (OR 9.0, 95% CI 1.0–79.5) and current cohabitation (OR 13.6, 95% CI 1.6–113.4) were predictors of sex in pregnancy. Dyspareunia and partners' extramarital affairs were deterrent. Vaginal delivery and episiotomy were not significant predictors of postnatal sex. The respondents and their partners seem able to adapt to pregnancy changes and enhance their marital bonds. Anticipatory guidance and informed counselling may encourage this

Enhanced proactive planning approach: a crucial to an improved workers’ safety in Western Nigeria small scale industry

This study evaluated managements’ proactive planning approach (PPA) to enhance safety among workers in South-western Nigeria small scale industry (SSI). The main objective was to rate the managements’ efforts at eliminating risk among their employees. By worker participatory and psychological survey approach, three tools were used; workplace observation (visual), management safety culture (questionnaire) and managers interviews (oral). The survey included 200 workers, 120 supervisors and 80 managers, in 82 SSI. Four steps to a safety proactive action plans (PAP), (looking for clues, prioritization of identified potential hazard, making improvements to eliminate the risk and follow up), were rated by employees on a scale from 0 to 5. Paired t-test was used to appraise the significant difference between the managers’ mean scores rated by the supervisors and other workers. 77.1% of workers and 64.2% supervisors rated their managers as either “not done at all” or “poorly done”. Workers’ scores for managers PPA had statistically significantly lower ratings (mean = 1.09, SEM = 0.22) compared to that of the supervisors rating (mean = 1.55, SEM = 0.32), with t (14) = −1.185, p = 0.784. There is a closed poor performance perception gaps, of managers’ PPA, of the two groups of employees. It can be concluded that safety is not emphasized, by managers of SSI, as overriding priority and this may have contributed to high reported injuries among their workforce. Courses to enhance managements’ understanding for inclusion of safety among the leading priorities becomes necessary. This will reduce work-related risks and promotes occupational safety and health among the group of workers