Assessing Working Capital Management and Performance of Listed Manufacturing Firms: Nigeria Evidence

This study assessed working capital management and performance of listed manufacturing firms in Nigeria 20 firms were sampled, over 10 years. The study employed static data analyses and panel Granger causality test. Result showed that average collection period exerts insignificant negative effect on return on capital employed of the sampled firms, while average collection period also exerts insignificant negative effect on earnings per share of the sampled firms. The result further showed that, average payment period exerts insignificant positive effect on return on capital employed of the sampled firms, but average payment period exerts insignificant negative effect on earnings per share of the sampled firms. The study concluded that, average collection period and average payment exert insignificant effect on return on capital employed of listed manufacturing firms in Nigeria, also; average collection period and average payment period exert insignificant effect on earnings per share of listed manufacturing firms in Nigeria. Hence manufacturing firms in Nigeria should objectively manage average collection period and also maintain a consistent improvement in return on capital employed and earnings per share of listed manufacturing firms in Nigeria

Combating Financial Crimes Through Forensic Accounting in Nigerian Public Sector

Financial crimes are a global issue which remains unresolved.  These crimes have plagued every corner of the world economy. The adverse effect of these crimes is immense in Nigeria. Continuous research confirmed a strong demand for the forensic accounting of preventing, detecting and arresting of financial crimes menace in Nigeria and the rest of the world. However, the studies of combating financial crimes through forensic accounting are very few in literature and not fully explored in Nigerian public sector. This study therefore, sets to examine the impact of forensic accounting techniques for combating financial crimes in Nigerian public sector. This study employs a survey research design and purposive sampling technique to select the sample of eighty six (86) accountants and auditors of the three selected ministries in Osun State, Nigeria. Both primary and secondary data were collected. The primary data was collected through a designed structured questionnaire. The data collected was analyzed using descriptive and inferential statistical tools. It was found that combating of financial crimes in Nigerian public sector through the application of forensic accounting is possible as the. p–value = 0.00 < 0.01. This study therefore concluded that, government of Nigeria should increase the interest in and facilitate the growth of forensic accounting by giving legal backing for proper monitory and investigation of alleged cases of financial crimes. This study recommended that, all government ministries, agencies and parastatals should establish forensic accounting unit to help strengthen internal controls and ensure thorough investigation in order to prevent, deter and detect financial crimes and the University regulatory body as well as the accounting professional bodies should ensure that forensic accounting courses are included in the curricula to ensure the training and increased awareness of forensic accounting in Nigeria. Keywords: Forensic Accounting, Financial Crimes, Nigerian Public Sector. DOI: 10.7176/RJFA/11-11-05 Publication date:June 30th 202

Treasury Single Account: A Nudge towards Public Sector Accountability in Nigeria

This study examined treasury single account, as a nudge towards public sector accountability in Nigeria. Specifically, the study analyzed the influence of adoption of treasury single account on the effectiveness of cash management, reduction of fraudulent activities and improvement in the level of accountability in the Nigerian public sector. The study made use of primary data collected through the use of a questionnaire, based on a sample of 400 respondents randomly selected from government parastatals, departments, institutions and ministries, across the six southwest states in Nigeria. Data collected were analyzed with frequency and percentage response analysis. The result showed that adoption of treasury single account provoked effective management of cash, sustained a considerable reduction in the level of fraudulent activities and aided improved level of accountability in the Nigerian public sector. Thus, there is no doubt that treasury single account is a nudge towards public sector accountability in Nigeria. Therefore, the government can further harness the potency of centralize control of public resources to birth a corrupt free society, where utmost accountability and transparency of resources mobilization and management can be attained

THE EFFECT OF DISSOLVED PLASTIC POLYMER MODIFICATION ON RUTTING AND FATIGUE RESISTANCE PROPERTIES OF WARM BITUMEN BLEND

Recently, large amounts of waste polymers are being generated in Nigeria. One of the waste polymers is plastic bottles. Hot Mix Asphalt (HMA) are produced at high temperatures with high energy consumption and environmental hazard. The purpose of using Warm Mix Asphalt (WMA) is to reduce the production and laying temperature and emission of greenhouse gases. Therefore, this research investigated the effect of Dissolved Plastic Bottle (DPB) on the rheological, rutting and fatigue resistance properties of warm bitumen blend thereby reducing the environmental hazard associated with the Waste Plastic Bottles (WPB) disposal and consequently improving pavement service life. WPB was obtained from different waste generation points in Adeleke University, Ede, Nigeria. The obtained WPB was shredded and converted to dissolved form using pyrolysis machine @ 4500C. 500g of 60/70 penetration grade bitumen was heated in an oven with 3% (15g) sasobit until it becomes fluidal. The bitumen was modified with 0 - 17% by weight of the bitumen at 2% interval. Mixing was continued for 1hour to produce homogenous bituminous mixtures. Rheological tests were then conducted on the prepared samples using the Brookfield programmable rheometer. The results indicated that addition of DPB improves the rheological properties of absolute viscosity, phase angle, complex shear modulus, rutting and fatigue resistance of modified binder at both 135°C and 165°C. Therefore, DPB can be used to improve bitumen rheological properties and subsequently resist rutting and fatigue on traffic roads. This can best be achieved upon 7% and 5% modification levels at 135°C and 165°C respectively

Prevalence of Schistosomiasis in a neglected community, South western Nigeria at two points in time, spaced three years apart

Background: In recent years, the prevalence of schistosomiasis, a neglected tropical infection, has increased in underprivileged rural communities characterized by poverty. Objective: This cross-sectional community-based study was carried out to determine the prevalence of urinary schistosomiasis in a neglected community of Apojola community, South-Western Nigeria at two points in time, spaced three years apart Method and results: A total of 145 participants were screened and 44.1% were diagnosed to have urinary Schistosoma haematobium infection after sedimentation and microscopy. The prevalence of schistosomiasis among females was higher (45.3%) than that among males (42.4%) but not significantly different (0.723). The prevalence of participants with light infection (26%) was significantly higher than those with heavy infection (11.0%). The predisposing factors with statistically significant association with Schistosoma haematobium infection were age (0.000), level of education (0.002), eating/selling of snails (0.037), occupation (0.000), drinking water (0.001), swimming (0.008), and washing in a river (0.019). Conclusion: These findings indicate that the study area is still endemic to urinary schistosomiasis after three years of research and school-age children and teenagers are the populations at risk of urinary schistosomiasis. Community health education on the cause, mode of transmission, prevention, and prompt treatment of schistosomiasis is recommended. DOI: https://dx.doi.org/10.4314/ahs.v19i1.5 Cite as: Otuneme OG, Obebe OO, Sajobi TT, Akinleye WA, Faloye TG. Prevalence of Schistosomiasis in a neglected community, South western Nigeria at two points in time, spaced three years apart. Afri Health Sci. 2019;19(1): 1338-1345. https://dx.doi.org/10.4314/ahs.v19i1.

Pan-RAF and MEK vertical inhibition enhances therapeutic response in non-V600 BRAF mutant cells

BACKGROUND: Currently, there are no available targeted therapy options for non-V600 BRAF mutated tumors. The aim of this study was to investigate the effects of RAF and MEK concurrent inhibition on tumor growth, migration, signaling and apoptosis induction in preclinical models of non-V600 BRAF mutant tumor cell lines. METHODS: Six BRAF mutated human tumor cell lines CRL5885 (G466 V), WM3629 (D594G), WM3670 (G469E), MDAMB231 (G464 V), CRL5922 (L597 V) and A375 (V600E as control) were investigated. Pan-RAF inhibitor (sorafenib or AZ628) and MEK inhibitor (selumetinib) or their combination were used in in vitro viability, video microscopy, immunoblot, cell cycle and TUNEL assays. The in vivo effects of the drugs were assessed in an orthotopic NSG mouse breast cancer model. RESULTS: All cell lines showed a significant growth inhibition with synergism in the sorafenib/AZ628 and selumetinib combination. Combination treatment resulted in higher Erk1/2 inhibition and in increased induction of apoptosis when compared to single agent treatments. However, single selumetinib treatment could cause adverse therapeutic effects, like increased cell migration in certain cells, selumetinib and sorafenib combination treatment lowered migratory capacity in all the cell lines. Importantly, combination resulted in significantly increased tumor growth inhibition in orthotropic xenografts of MDAMB231 cells when compared to sorafenib - but not to selumetinib - treatment. CONCLUSIONS: Our data suggests that combined blocking of RAF and MEK may achieve increased therapeutic response in non-V600 BRAF mutant tumors

The combined effect of determinants on coverage of intermittent preventive treatment of malaria during pregnancy in the Kilombero Valley, Tanzania

BACKGROUND\ud \ud Intermittent preventive treatment during pregnancy (IPTp) at routine antenatal care (ANC) clinics is an important and efficacious intervention to reduce adverse health outcomes of malaria infections during pregnancy. However, coverage for the recommended two IPTp doses is still far below the 80% target in Tanzania. This paper investigates the combined impact of pregnant women's timing of ANC attendance, health workers' IPTp delivery and different delivery schedules of national IPTp guidelines on IPTp coverage.\ud \ud METHODS\ud \ud Data on pregnant women's ANC attendance and health workers' IPTp delivery were collected from ANC card records during structured exit interviews with ANC attendees and through semi-structured interviews with health workers in south-eastern Tanzania. Women's timing of ANC visits and health worker's timing of IPTp delivery were analyzed in relation to the different national IPTp schedules and the outcome on IPTp coverage was modelled.\ud \ud RESULTS\ud \ud Among all women eligible for IPTp, 79% received a first dose of IPTp and 27% were given a second dose. Although pregnant women initiated ANC attendance late, their timing was in line with the national guidelines recommending IPTp delivery between 20-24 weeks and 28-32 weeks of gestation. Only 15% of the women delayed to the extent of being too late to be eligible for a first dose of IPTp. Less than 1% of women started ANC attendance after 32 weeks of gestation. During the second IPTp delivery period health workers delivered IPTp to significantly less women than during the first one (55% vs. 73%) contributing to low second dose coverage. Simplified IPTp guidelines for front-line health workers as recommended by WHO could lead to a 20 percentage point increase in IPTp coverage.\ud \ud CONCLUSIONS\ud \ud This study suggests that facility and policy factors are greater barriers to IPTp coverage than women's timing of ANC attendance. To maximize the benefit of the IPTp intervention, revision of existing guidelines is needed. Training on simplified IPTp messages should be consolidated as part of the extended antenatal care training to change health workers' delivery practices and increase IPTp coverage. Pregnant women's knowledge about IPTp and the risks of malaria during pregnancy should be enhanced as well as their ability and power to demand IPTp and other ANC services

Methods for evaluating delivery systems for scaling-up malaria control intervention

BACKGROUND: Despite increased resources over the past few years the coverage of malaria control interventions is still inadequate to reach national and international targets and achieve the full potential of the interventions to improve population health. One of the reasons for this inadequate coverage of efficacious interventions is the limited understanding of the optimum delivery systems of the interventions in different contexts. Although there have been debates about how to deliver interventions, the methods for evaluating the effectiveness of different delivery systems have rarely been discussed. Delivery of interventions is relatively complex and a thorough evaluation would need to look holistically at multiple steps in the delivery process and at multiple factors influencing the process. A better understanding of the strength of the evidence on delivery system effectiveness is needed in order to optimise delivery of efficacious interventions. METHODS: A literature review was conducted of methods used to evaluate delivery systems for insecticide treated nets, intermittent preventive treatment in pregnant women, and treatment for malaria in children. RESULTS: The methodology of delivery system evaluations varied. There were inconsistencies between objectives and methods of the evaluations including inappropriate outcome measures and unnecessary controls. There were few examples where the delivery processes were adequately described, or measured. We propose a cross sectional observational study design with attribution of the outcomes to a specific delivery system as an appropriate method for evaluating delivery systems at scale. CONCLUSIONS: The proposed evaluation framework is adaptable to natural experiments at scale, and can be applied using data from routine surveys such as the Demographic and Health Surveys, modified by the addition of one to two questions for each intervention. This framework has the potential to enable wider application of rigorous evaluations and thereby improve the evidence base on which decisions about delivery systems for malaria control and other public health interventions are taken

The International Natural Product Sciences Taskforce (INPST) and the power of Twitter networking exemplified through #INPST hashtag analysis

Background: The development of digital technologies and the evolution of open innovation approaches have enabled the creation of diverse virtual organizations and enterprises coordinating their activities primarily online. The open innovation platform titled "International Natural Product Sciences Taskforce" (INPST) was established in 2018, to bring together in collaborative environment individuals and organizations interested in natural product scientific research, and to empower their interactions by using digital communication tools. Methods: In this work, we present a general overview of INPST activities and showcase the specific use of Twitter as a powerful networking tool that was used to host a one-week "2021 INPST Twitter Networking Event" (spanning from 31st May 2021 to 6th June 2021) based on the application of the Twitter hashtag #INPST. Results and Conclusion: The use of this hashtag during the networking event period was analyzed with Symplur Signals (https://www.symplur.com/), revealing a total of 6,036 tweets, shared by 686 users, which generated a total of 65,004,773 impressions (views of the respective tweets). This networking event's achieved high visibility and participation rate showcases a convincing example of how this social media platform can be used as a highly effective tool to host virtual Twitter-based international biomedical research events