Time-series cross-sectional environmental performance and disclosure relationship:specific evidence from a less-developed country

This paper relies on ‘vulnerability and exploitability’ framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and legitimizing disclosure behaviors, regarding carbon emission due to gas flaring, of dominant companies in the Nigerian upstream petroleum sector to the vulnerability and exploitability of Nigeria as a less developed country. The hypothesized relations between gas flaring-related environmental performance and two forms of its disclosure (volume and substance) are estimated and tested using Prais-Winsten regression with Panel Corrected Standard Errors (PCSE). While the paper uses Data Envelopment Analysis (DEA) to measure gas flaring-related carbon performance, the two forms of gas flaring-related disclosures are measured using content analysis. We document significant positive and negative association between gas flaring-related carbon emission performance, on one hand, and the volumetric disclosure and disclosure substance on the other hand. These results imply that while the positive relation confirms the vulnerable nature of Nigeria as a less developed country, the negative relation is linked to the country’s exploitability. It is also empirically established that environmental performance is one of the key factors responsible for the undulating trend in the volume of environmental disclosures by large corporations operating in less-developed countries

USAHA GURU PAI DALAM MEMBINA AKHLAK MELALUI PEMBELAJARAN DARING DI SD NEGERI 1 KAOBULA

The purpose of this study was to determine the efforts of PAI teachers in fostering morals through online learning at SD Negeri 1 Kaobula. The research method used is qualitative research. Qualitative research is research that is used to examine the condition of a natural object, (as opposed to an experiment) where the researcher is the key instrument, the data collection technique is done by triangulation (combined), the data analysis is inductive/qualitative. The results of the study indicate that the efforts of Islamic religious education teachers in online learning have their own challenges in understanding students so that they remain the movers who have good morals for students, so that students in the future are more enthusiastic and active in getting morals. PAI teachers at SD Negeri 1 Kaobula are also required to have learning methods or strategies that are adapted to the current state of students, where PAI teachers provide learning with creative and innovative methods that can motivate students to have good moral

The effect of transitioning to renewable energy consumption on the Nigerian oil and gas exports:an ARDL approach

PurposeNet energy importing countries (NEICs) pursue strategic policies to reduce the consumption of energy from conventional sources and increase that of renewable energy to attain energy security and sustainable development. However, net energy exporting countries (NEECs) rely substantially on the proceeds realised from oil and gas exports to mainly NEICs to finance government activities. This paper aims to investigate the effect of increased consumption of renewable energy in developed NEICs on the Nigeria’s oil and gas exports.Design/methodology/approachThe study was undertaken by analysing macro-economic annual time-series data set (1980-2014) using autoregressive distributed lag (ARDL) bounds testing approach.FindingsBoth the short-run and the long-run results of the ARDL modelling reveal that renewable energy consumption in developed NEICs is affecting Nigeria’s oil and gas exports negatively, thereby causing significant decrease in the amounts of revenue being generated therefrom.Research Limitations/implicationsLike most empirical studies, the conduct of this research has encountered some challenges. Thus, the use of rather small sample in terms of period covered (1980-2014), annual frequency of data and focus on one NEEC (Nigeria) are the key limitations of this paper. While the first two challenges were dealt with by using ARDL, future research can focus on other NEECs to extend the study.Practical ImplicationsThe findings have several policy implications, including the need for Nigeria to focus on developing internal market trajectories to increase domestic utilisation of its conventional energy rather than depending on external markets. The results also suggest the need for public policymakers to develop a strategic plan that will effectively address the external economic threat arising from the influence of global energy transition.Originality/valueTo the best of the authors’ knowledge, this paper represents the first effort to empirically examine the effect of renewable energy consumption by developed NEICs on the Nigeria’s oil and gas exports. The paper contributes to the literature by providing insight into and documenting evidence that the world is taking transitioning to cleaner energy sources very seriously

The impact of corporate characteristics on social and environmental disclosure (CSED):the case of Jordan

The corporate business environment is surrounded by strong public scrutiny from diverse stakeholder groups that are calling on businesses to accept accountability for not only their financial actions, but also the non-financial implications of their activities. Many corporate businesses are today paying attention to the needs of their stakeholders of social and environmental information. As such, in this study we examined how corporate characteristics could influence the amount of Corporate Social and Environmental Disclosure (CSED) in the manufacturing sector in Jordan. Firm size, profitability, audit firm, ownership, type of industry and financial market level are the main factors examined in this study. Drawing from Ernst and Ernst methodology, the study developed a disclosure index to measure the amount of CSED for three years (2010, 2011 and 2012). Using panel data regression, we model the relationship between disclosure amount and the key drivers of CSED via random effect estimation. The results of our model indicated that the firm size, type of audit firm and financial performance in Amman Stock Exchange (ASE) are significantly associated with the amount of CSED. On the other hand, we also find that firm profitability, age, type of industry and ownership are not related to the practices of CSED

Energy Consumption and Economic Growth in Nigeria: A Causality Analysis

The paper is set out to re-examine the causal relationship between energy consumption and economic growth using Nigeria’s data from 1980 to 2011 in a multivariate frameworkby including labour and capital in the causality analysis. Applying Granger causality test, impulse response and variance decomposition analysis; the results of the causality test reported absence of causality and that of variance decomposition found that capital and labourare more important in affecting output growth compared to energy consumption. Keywords: Capital, Causality, Economic growth, Energy consumption, Labou

PWiseHA: Application of Harmony Search Algorithm for Test Suites Generation using Pairwise Techniques

Pairwise testing is an approach that tests every possible combinations of values of parameters. In this approach, number of all combinations are selected to ensure all possible pairs of parameter values are included in the final test suite. Generating test cases is the most active research area in pairwise testing, but the generation process of the efficient test suite with minimum size can be considered as one of optimization problem. In this research paper we articulate the problem of finding a pairwise final test suite as a search problem and the application of harmony search algorithm to solve it. Also, in this research paper, we developed a pairwise software testing tool called PWiseHA that will generate test cases using harmony search algorithm and this PWiseHA is well optimized. Finally, the result obtained from PWiseHA shows a competitive results if matched with the result of existing pairwise testing tools. PWiseHA is still in prototype form, an obvious starting point for future work

Preliminary studies on food and feeding habits of Polypterus endlicheri and Polypterus senegalus in Lake Chad

The food and feeding habits of Polyprerus cncllicheri and Polypterus senegalus was carried out in the months of September to October. The food of 33 Polypierus endlicheri as observed include Tilapia species (89.3%), Eutropius niloticus (28.6%), Mayfly nymph (39.3%), Dragon fly larva (56.6%) fish remains (21.4%) and detritus (7.1%). The food of27 Polypterus senegalus as observed include Tilapia sp (88.4%), Eutropius niloticus (27.9%), may fly nymph (23.3%), Dragonfly nymph (34.9%) remains (21.1%) detritus (23.3%). (9 page document) The percentage occurrence of food item found in the stomach of Polypterus endlieheri is 93.3% while that of Polyprerus senegalus is 67.4%. The dominance of Tilapia sp was establish in the study, and there is no significant difference between the feeding habit of Polypterus endlicheri and Polyprerus senegalus

Cause of and factors associated with stillbirth: a systematic review of classification systems.

Introduction An estimated 2.6 million stillbirths occur worldwide each year. A standardised classification system setting out possible cause of death and contributing factors is useful to help obtain comparative data across different settings. We undertook a systematic review of stillbirth classification systems to highlight their strengths and weaknesses for practitioners and policymakers Material and methods We conducted a systematic search and review of the literature undertaken to identify classification systems used to aggregate information for stillbirth and perinatal deaths. Narrative synthesis used to compare range and depth of information required to apply the systems, the different categories provided cause of and factors contributing to stillbirth. Results: A total of 118 documents were screened; 31 classification systems were included, of which 6 were designed specifically for stillbirth, 14 for perinatal death, 3 systems include neonatal and 2 include infant deaths. The majority (27/31) were developed in and first tested using data obtained from high-income settings. All systems require information from clinical records. One-third of the classification systems (11/31) include information obtained from histology or autopsy. The percentage where cause of death remained unknown ranged from 0.39% using the Nordic-Baltic classification to 46.4% using the Keeling system. Conclusion Over time, classification systems have become more complex. The success of application is dependent on the availability of detailed clinical information and laboratory investigations. Systems which adopt a layered approach allow for classification of cause of death to a broad as well as to a more detailed level

Smart Health Internet of Thing for Continuous Glucose Monitoring: a Survey

Health monitoring system allows patients to monitor the health-related problem to avoid further complications which could result in loss of life. Smart health is one of the categories of a health monitoring system that uses Smartphone’s and sensors to effectively monitor patient health status. However, the smart health internet of thing methods for glucose monitoring still does not provide accurate glucose reading. Hence, diabetes patient can easily loss life. To help understand this challenge, a comprehensive survey focused on smart health internet of thing methods for continuous glucose monitoring was conducted. The paper discusses the benefit and challenge of each method applicable to glucose monitoring. It was observed that several smart health methods required sensor to function. Smart vehicles and remote monitoring have less attention. However, when accommodates can provide future opportunities