Accounting for Natural Resources: The Nigerian Experience

Nigeria is a country immensely blessed with various natural resources some of which have been and are being explored; some others have not yet been explored. However, the potential benefits of those resources to the nation and citizenry are far from realized for the larger part of the population. In this light, the study was designed to examine how natural resources accounting can be used to benefit Nigeria as a nation, and its citizenry. Two (2) research questions which equally reflect the two key variables in the hypotheses were formulated to guide the study. Relevant literature to buttress and illuminate the work was reviewed. The comparative advantage theory was adopted side-by-side to explain, analyze and possibly predict the outcome of the study. The survey method, a form of descriptive design was deployed as the main methodological tool to navigate the study. Both primary and secondary sources of data were considered relevant for material sourcing. The Pearson Correlation Coefficient analysis was considered as method for measuring, testing and analyzing the key hypothetical variables in the study. The findings reveal that natural resources accounting could significantly impact upon nation’s development. Based on the findings of the study, recommendations were made

DEVELOPMENT OF A MULTIPLE ENERGY SYNCHROTRON BIOMEDICAL IMAGING SYSTEM

A multiple energy imaging (MEI) system that can extract multiple endogenous or induced contrast materials as well as water and bone images would be ideal for imaging of biological subjects. The continuous spectrum available from synchrotron light facilities provides a nearly perfect source for MEI. This dissertation is on a novel MEI imaging system developed for biomedical imaging applications at the BioMedical Imaging and Therapy bend magnet beamline, Canadian Light Source. The developed MEI system prepares a horizontally focused polychromatic x-ray imaging beam. Its components are: a cylindrically bent Laue single silicon (5, 1, 1) crystal monochromator, scanning and positioning stages for the subjects, flat panel (area) detector, and a data acquisition and control system. The Si crystal is bent by means of a frame bender and has a bent radius of 0.5 m. Depending on the horizontal beam width of filtered synchrotron radiation (20 to 50 keV) incident on the monochromator; the size and spectral energy range of the focused beam prepared vary, and can be up to 15 keV. The spectral energy range covers the K-edges of iodine (33.17 keV), xenon (34.56 keV), cesium (35.99 keV), and barium (37.44 keV). Iodine, xenon and barium are commonly used biomedical and clinical contrast agents. A phantom composed of six materials: iodine, xenon, cesium, barium, water, and bone was imaged using the MEI system and their projected concentrations successfully extracted. For quantification of iodine, cesium and barium, the minimum detection limit of the MEI system is about 1.0 mg/ml for iodine and barium, and 0.5 mg/ml for cesium. The estimated dose rate to the phantom imaged at a ring current of 200 mA is 8.7 mGy/s, corresponding to a cumulative dose of 1.3 Gy. A crossover correction algorithm has also been developed to suppress crossover artifacts associated with the MEI system, dual-beam KES and spectral KES systems. Potential biomedical applications of the imaging system will include projection imaging that requires any of the extracted K-edges as a contrast agent and multi-contrast K-edge imaging

Synthesis and Performance Analysis of Network Topology using Graph Theory

In this work, the peculiarities of network topology have been explored to evolve techniques for the solution of practical problems which manifest in the form of graphs.  They also give insight into the scope and possible areas for improvement of existing networks and as well the cost implication of incorporating efficiciency factors into new designs. The shortest route algorithm was applied in defining the topology that maximizes reliability during resource transmission. The algorithm was implemented using TORA Software on an Excel platform. Key words: topology, graphs, vertices, nodes, edges, telecommunication networ

Perforated duodenal ulcers associated with other complications of peptic ulcer disease

Scientific supervisor: A.L. Sytni

The Impact of Environmental Accounting and Reporting on Organizational Performance of Selected Oil and Gas Companies in Niger Delta Region of Nigeria

This study examines the impact of environmental accounting and reporting an organizational performance with particular reference to oil and gas companies operating in the Niger Delta Region of Nigeria. The study was conducted using the Pearson’s product moment correlation co-efficient. The elements were selected by means of random and stratified sampling technique. Data were gathered from primary and secondary sources. Data collected were presented using tables and analyzed using the Pearson’s product moment correlational analysis. It was found from the study that environmental cost has satisfied relationship with firm’s profitability. It was concluded that environmentally friendly firms will significantly disclose environmental related information in financial statements and reports. The study recommended that firms should adopt a uniform method of reporting and disclosed environmental issues for the purpose of control and measurement of performance and that accounting standards should be published locally and internationally and reviewed continually to ensure dynamism and compliance to meet environmental and situational needs. Keywords: Environmental Account, Environmental Cost, Environmental Impact,  Environment Report, Financial Informatio

Potentials of Biogas Generation from Mixture of Three Substrates, Water Hyacinth, Cassava Peels and Cow Dung- Wh+Cp+Cd

The potentials of biogas generation from mixtures of three substrates, water hyacinth, cassava peels and cow dung was evaluated using standard microbiological techniques. The results revealed that the combination of the three substrates without starter culture recorded zero milliliter biogas production in the first 5 days with optimum yield of 300mls, 600mls and 715mls for 1kg, 2kg and 3kg weight of the mixture respectively within 25 days while the digester with starter culture yielded optimum biogas production of 475mls, 650mls and 820mls respectively in 1kg, 2kg and 3kg weight within 25 days. The total viable bacterial and fungal counts from the substrate slurry of the WH + CP + CD was 7.55 x 108cfug-1 and 2.35 x 104cfug-1 before digestion respectively and 4.10 x 105cfug-1 and 1.20 x102 cfug-1 after digestion respectively without starter culture. The digester with starter culture gave 7.68 x 108cfug-1 and 3.35 x 104cfug-1 for bacteria and fungi respectively before digestion and 5.25 x 105cfug-1 and 2.20 x 102cfug-1 respectively for bacteria and fungi after digestion. Optimum and total biogas produced from the treatments KEY WORDS:  BIOGAS, WATER HYACINTH, CASSAVA PEELS and COW DUN

An Analysis of the Extent of Implementation of Environmental Cost Management and Its Impact on Output of Oil and Gas Companies in Nigeria, (2001-2010)

This study was set out to critically analyzed the extent of implementation of environmental cost management and its impact on output of oil and gas companies in Nigeria from 2001 to 2010. The paper was aim at ascertaining the extent to which implantation of environment cost management has impacted on the oil and gas industries in Nigeria. Using multiple regression analytical technique," data from the central bank of Nigeria (CBN) and Environmental Impact Assessment Agency were obtained. Findings revealed that there exist a significant relationship between the parameters that influence environmental cost management and output of oil and gas produced in Nigeria. Also, it was discovered that there are no established standards in Nigeria guiding environmental cost management in the oil and gas industries in Nigeria. Again there is a lacuna in external reporting of environmental cost data in Nigeria. It was concluded that the extent of environmental cost management in the oil and gas industries is at  its rudimentary stage. It was however recommended inter alia that; there should be improvement in external reporting of environmental cost data in the oil and gas industries in Nigeria. And the adoption  of the United Nations Environmental cost Management Accounting (ECMA) guidelines which will enhance the formulation of a Generally Accepted Accounting Principles (GAAP) in Nigeria, which will evolve environmental cost management accounting practice. This will facilitate the global campaign for environmentally enhanced society.   Keywords: Social contract, Eco-efficiency, Environmental quality cost, Environment pollution prevention costs,                          Environmental internal failure costs, Environmental external failure costs, Environmental detection cost

Mercury accumulation in fishes from tropical aquatic ecosystems in the Niger Delta, Nigeria

Fishes are important biomarkers of trace elements in aquatic ecosystems, and are used to evaluate the status of water pollution by mercury in tropical aquatic ecosystems in Nigeria. Common fishes, Chrysichthys nigrodigitatus,Brycinus nurse, Hemichromis fasciatus, Lutianus ava, Oreochromis nilotica, Pomadasys jubelini, Stellifer stellifer and Tilapia guineensis were analysed for Hg accumulation using the cold vapour atomic absorption spectrophotometry technique. The results showed that Hg concentration in P. jubelini was relatively the highest, with a mean concentration of 0.063 ± 0.03 mg kg–1. Other concentration values were 0.044 ± 0.031 mg kg–1 for O. nilotica, 0.026 ± 0.013 mg kg–1 for B. nurse, 0.034 ± 0.034 mg kg–1 for H. fasciatus, 0.023 ± 0.020 mg kg–1 for C. nigrodigitatus and 0.33 ± 0.016 mg kg–1 for L. ava. Concentrations of Hg accumulated by the fishes were low and within internationally accepted limit, not likely to cause mercury poisoning. Because of the high Hg accumulating potential of P. jubelini, it is recommended as a biomarker for assessment of Hg toxicity in a tropical aquatic environment

The interaction of text and visual in specialized dictionary definitions

Although visuals have been co-deployed with text in specialized dictionaries as far back as the European Renaissance, the interaction of both representational modalities is relatively under-researched. As a consequence, available knowledge is relatively limited with respect to the kinds of visuals employed in specialized dictionaries, the kinds of definiendum that elicit specific types of visuals, the functions of visuals relative to text in definitions, and the association between particular visuals and visual-text functions. This study sheds light on these questions from the perspective of specialized dictionaries in two fields (Biology and Mechanical Engineering). Significantly, the study underscores how the ontology or nature of Biology and Mechanical Engineering appear to determine both the selections made of visual types and the dominant text-visual relationships. The study further makes a contribution to cleaning up the Augean clutter that is the terminology of visuals.Web of Scienc