Etude théorique de la cyclocondensation [4+2] de N,N-diméthyl- N-(3-oxo-cyclohexe-1-enyl)-formamidine avec les 9H-carbazole 1,4-dione substitués et activés par le brome

Theoretical study of [4+2] cyclocondensation of N,N-dimethyl-N-(3-oxocyclohexe-1-enyl)-formamidine with substituted and bromo-activated 9Hcarbazole1,4-dioneA theoretical study of hetero-Diels-Alder reaction between N,N-diméthyl-N-(3-oxocyclohexe-1-enyl)-formamidine (aza-diene) and substituted 9H-carbazole-1,4-dione. This reaction is regioselective and is an effective method for synthesizing calothrixin B and its analogues. The rich-electron substituted dienophiles permit to acces to the major adducts. The theoretical results are consistent with experience

Firm Characteristics and Corporate Social Responsibility Practices in Nigerian Listed Firms: An Empirical Investigation

In recent past, Corporate Social Responsibility has been a fundamental subject of discussion in academic literatures because of its vital contribution to sustainable development. In line with this assertion, this study assessed the corporate social responsibility (CSR) performances of listed companies on the Nigerian Stock Exchange (NSE). A cross-sectional research design was adopted for the study and secondary data compiled from the annual reports of those companies were used for the analysis. The study employed multiple regression estimation technique to analyse the CSR ratings of sixteen (16) companies used as the basis of investigation. The study found that while market capitalization had a positive significant relationship with corporate social responsibility practice, period of existence on the listing of Nigerian Stock Exchange had a negative relationship. Also, the industrial goods sector had a positive significant relationship with CSR practice while the oil and gas sector had a significant negative relationship. It is therefore recommended that activist groups, NGOs and community leaders should be more dynamic to challenge organizations to do more for their communitie

TREASURY SINGLE ACCOUNT POLICY AND GOVERNMENT REVENUE IN NIGERIA

Over the years, the Nigerian economy has deeply relied on revenue generated from the sale of crude oil for the running of government activities; and this has brought reckless spending and mismanagement of public funds in governance. Before now, several government agencies in Nigeria were self-sufficient to collect money on behalf of the federal government and they had the freedom to expend part of it since they only needed to remit only a portion of the declared amount. Several challenges are posed due to high cost of cash management in Nigeria economy which is increasing every year. One of the challenges arising from high-cash usage among others includes operation of multiple accounts. Governments have been operating multiple accounts for revenue collection and spending in contrary to the provision of the Nigerian Constitution which requires that all government revenue generation must be remitted into a single account. As a result of economic challenges, Central Bank of Nigeria was directed to open a Consolidated Revenue Account where all government revenue, incomes and inflows are collected into one single account maintained by the Central Bank of Nigeria (CBN, 2014). This is known as Treasury Single Account (TSA)

ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ITS IMPLICATION ON BANK PERFORMANCE IN NIGERIA: A COMPARATIVE APPROACH

This study is a comparative analysis of the impact of adopting International Financial Reporting Standard (IFRS) by deposit money banks in Nigeria and its effect on their performance. Financial ratios computed from IFRS compliant financial statement and Nigerian GAAP based financial statements were compared using fourteen (14) banks for the period between 2010 and 2013. Descriptive statistics and econometric models were used to explain the variability of the sample data around the mean; and the significance of the variables. The findings from the result revealed that the difference arising from the computation between the pair of ratios were insignificant at 5% level. The study therefore concluded that disclosing IFRS compliant set of financial statements was not the reason for a higher profit achieved by the sampled banks. Rather, such performance could have been triggered by other factors like the recapitalization and cross border listing of the affected DMBs. The study recommended among other issues that cross boarder listing of stocks of banks should be closely monitored by regulators to avert imminent abuse. It also emphasized on the need to eliminate differences and harmonize both standards to make it more comparabl

An ArcGIS Tool for Modeling the Climate Envelope with Feed-Forward ANN

This paper is about the development and the application of an ESRI ArcGIS tool which implements multi-layer, feed-forward artificial neural network (ANN) to study the climate envelope of species. The supervised learning is achieved by backpropagation algorithm. Based on the distribution and the grids of the climate (and edaphic data) of the reference and future periods the tool predicts the future potential distribution of the studied species. The trained network can be saved and loaded. A modeling result based on the distribution of European larch (Larix decidua Mill.) is presented as a case study

The paradox of the binomial Ixodes ricinus activity and the observed unimodal Lyme borreliosis season in Hungary

The change of ambient temperature plays a key role in determining the run of the annual Lyme season. Our aim was to explain the apparent contradiction between the annual unimodal Lyme borreliosis incidence and the bimodal Ixodes ricinus tick activity run – both observed in Hungary – by distinguishing the temperaturedependent seasonal human and tick activity, the temperature-independent factors, and the multiplicative effect of human outdoor activity in summer holiday, using data from Hungary in the period of 1998–2012. This separation was verified by modeling the Lyme incidence based on the separated factors, and comparing the run of the observed and modeled incidence. We demonstrated the bimodality of tick season by using the originally unimodal Lyme incidence data. To model the outdoor human activity, the amount of camping guest nights was used, which showed an irregular run from mid-June to September. The human outdoor activity showed a similar exponential correlation with ambient temperature to that what the relative incidence did. It was proved that summer holiday has great influence on Lyme incidence

Sustainable Selection, Breeding and Hatchery Operation for Darag Native Chicken Production in Western Visayas, Philippines

Farmers in Panay Island raise Philippine native chickens known as Darag. However, raisers encounter problems on low fertility and hatchability, including high chick mortality when reared in high population densities. To address these concerns, this study aimed to establish a free range breeder flock, collect data on breeding and reproductive performance of Darag breeders, and develop protocols on culling and selection of breeders, hatchery, and range management. A 100-hen Darag nucleus farm and three 200-hen commercial Darag breeder flocks were established. Heritability estimates, reproductive, feed supplementation, and weights were computed. Results showed the following: heritability estimates for Darag plumage (h2=0.835), brown egg color (h2=0.534), yellow skin color (h2=0.452), gray shank color (h2=0.493), and pale-red earlobes (h2=0.524). Other results are as follows: Age at point of lay, 19–24 weeks; egg produced per hen per year, 96–110; age when productive, 24–36 months; mean daily feed consumption, 50–75 g per bird; mean weight of eggs, 43.04 g; egg breakage, 0.5%–3.5%; viable eggs, 90%–99%; and egg fertility rate, 80.0%–96%. The mortality rates of the chickens at different stages: brooding stage, 4.17%; hardening stage, 5.68%; and growing stage, 7.5%. The cost to production is as follows: egg, PhP 4.17–6.25; day-old chicks, PhP 39.25–47.01; and ready-to-lay pullet/ready-to-breed cockerel, PhP 137.24–143.65. Our calculations reveal a production cost of PhP 796,530.00 for a 100-hen nucleus farm in 42 months and total sales of PhP 998,840.00, with a profit of PhP 202,310.00 and return on investment of 25.40%. A ranging area of 10 m2 per breeder and 1:5 male-female ratio family units are stocking recommendation. Protocols on culling and selection of breeders, hatchery, and range management were developed.