DESIGN AND BASES OF ENVIRONMENTAL ACCOUNTING IN OIL & GAS AND MANUFACTURING SECTORS IN NIGERIA

Conventional approaches of cost accounting have become inadequate because they have ignored important environmental costs and activities impacting consequences on the environment. Corporate neglect and avoidance of environmental costing have left gap of financial incompleteness and absence of fair view of financial information reporting to users of financial statements, environmental regulatory agencies and the general public. The research instruments utilized in the study were primary data survey and secondary data elucidation. For this purpose, cross-sectional and longitudinal content analyses were carried out. The test statistics applied in this study were the t-test statistics, Pearson Product-Moment correlation tests, ANOVA, and Multivariate Linear Regression Analysis. The study investigated best practice of environmental accounting among companies currently operating in Nigeria. Specifically, the study assessed the level of independence of tracking of costs impacting on the environment; level of efficiency and appropriateness of environmental costs and disclosure reporting. Findings are that environmental operating expenditures are not charged independently of other expenditures. There is also, absence of costing system for tracking of externality costs. Environmental accounting disclosure does not however, take the same pattern among listed companies in Nigeria. Considering the current limited exposure of many organizations to environmental accounting methodology, this study proffers an insight into new bases and design for environmental accounting. Recommendations among others are that corporate organizations should develop Plans and Operating Guidelines expected to meet Industry Operating Standards which should focus on minimizing impact on environment. There should be continued evaluation of new technologies to reduce environmental impacts. Standard cost accounting definitions should be agreed for environmental spending, expenditure and management accounting in the Oil & Gas and manufacturing sectors operating in Nigeria. Both the Nigerian Securities and Exchange Commission (SEC) and accounting practice in Nigeria should consider the urgency of placing demand for mandatory environment disclosure requirement on corporate organizations which impact degradation on the environment

INTERFACE OF LEVERAGE AND EARNINGS: AN INVESTIGATION INTO THE NIGERIA MANUFACTURING SECTOR, CASE OF NIGRIA BREWERIES PLC

There is no doubt that financial and operating leverage are important because of the way these factors exert significant effect on the level and variability of returns, and consequently on the overall risk of a firm. An efficient mix of the two factors will minimize the incidence of business risk and financial risk. This work is concerned with assessing the variability in the stream of the firms’ residual earnings induced by the use of operating and financial leverages. The study has empirically employed the use of multiple regression analysis to investigate the impact of the two leverages on earnings and the emphasis is on the manufacturing sector. The result shows that sales, operating leverage, financial leverage and combined leverage have significant influence on earnings of NB Plc from 1979 – 2004

Bioethanol Production from Low-Value Feedstocks: Wild Cocoyam, Waste Cassava Peels, and Waste Sugar Cane Molasses

Abstract: Bioethanol, produced by the anaerobic fermentation of carbohydrates, can be used as a renewable fuel, as vital ingredient in the production of beer, wine, or high-valued distillate alcoholic drink. Different plants have been installed in different parts of the world as carbon source to produce bioethanol. Feedstocks is a fundamental requirement for successful and efficient operations of these bioethanol manufacturing plants. One major challenge in choosing suitable feedstock is food versus fuel debate, that is, reducing to the barest minimum food crops serving as main source of food for human consumption. Thus, the focus of this review is to explore some crops rich in carbohydrate but less commonly consumed as food such as wild cocoyam, cassava peels and waste product of sugar refinery, sugar cane molasses as alternative feedstocks. In this review, the harvested wild cocoyam corms and cassava peels were washed, dried, ground and then made into a gelatinized solution to increase the surface area. The starch present in the slurry mixtures was then saccharified by the action of different hydrolytic enzymes, like alpha-amylase, protease, amylitic-TS, and amyloglucosidase. It was reported that the enzymatic hydrolysis of ground cocoyam and cassava was effective in yielding favorable levels of fermentable glucose. The saccharified wort was then inoculated with viable yeast strains to begin the fermentation process. On the other hand, sugar cane molasses considered highly rich in sugar content was converted to bioethanol using a gram negative, facultative anaerobic, rod shaped strain’’ Zymomonas mobilis’’ as the microorganism under anaerobic fermentation condition. The fermentation process varied for several days from 48 h to 168 h depending on the feedstock. Percent alcohol concentration produced from wild cocoyam sample was 12.90 % after 168 h of anaerobic fermentation, whilst sugar cane molasses recorded 9.3 % bioethanol content after 48 h of fermentation process. The percent alcohol recovered from waste cassava peel was 8.5 % after 96 h of fermentation. Keywords: Bioethanol, Anaerobic fermentation, wild cocoyam, molasses, and cassava peels. Title: Bioethanol Production from Low-Value Feedstocks: Wild Cocoyam, Waste Cassava Peels, and Waste Sugar Cane Molasses Author: Isah S., Ahiakwo J, Odusina A., Equere-Obong A., George J., Ojo E.M., Udoh S., Anwuchughum C., Edward A., Enahoro E., Salami A International Journal of Novel Research in Physics Chemistry & Mathematics ISSN 2394-9651 Vol. 10, Issue 3, September 2023 - December 2023 Page No: 1-19 Novelty Journals Website: www.noveltyjournals.com Published Date: 18-September-2023 DOI: https://doi.org/10.5281/zenodo.8355346 Paper Download Link (Source) https://www.noveltyjournals.com/upload/paper/Bioethanol%20Production-18092023-4.pdfInternational Journal of Novel Research in Physics Chemistry & Mathematics, ISSN 2394-9651, Novelty Journals, Website: www.noveltyjournals.co

Full adoption of the most effective strategies to mitigate methane emissions by ruminants can help meet the 1.5 °C target by 2030 but not 2050

To meet the 1.5 °C target, methane (CH) from ruminants must be reduced by 11 to 30% by 2030 and 24 to 47% by 2050 compared to 2010 levels. A meta-analysis identified strategies to decrease product-based (PB; CH per unit meat or milk) and absolute (ABS) enteric CH emissions while maintaining or increasing animal productivity (AP; weight gain or milk yield). Next, the potential of different adoption rates of one PB or one ABS strategy to contribute to the 1.5 °C target was estimated. The database included findings from 430 peer-reviewed studies, which reported 98 mitigation strategies that can be classified into three categories: animal and feed management, diet formulation, and rumen manipulation. A random-effects meta-analysis weighted by inverse variance was carried out. Three PB strategies—namely, increasing feeding level, decreasing grass maturity, and decreasing dietary forage-to-concentrate ratio—decreased CH per unit meat or milk by on average 12% and increased AP by a median of 17%. Five ABS strategies—namely CH inhibitors, tanniferous forages, electron sinks, oils and fats, and oilseeds—decreased daily methane by on average 21%. Globally, only 100% adoption of the most effective PB and ABS strategies can meet the 1.5 °C target by 2030 but not 2050, because mitigation effects are offset by projected increases in CH due to increasing milk and meat demand. Notably, by 2030 and 2050, low- and middle-income countries may not meet their contribution to the 1.5 °C target for this same reason, whereas high-income countries could meet their contributions due to only a minor projected increase in enteric CH emissions.We thank the GLOBAL NETWORK project for generating part of the database. The GLOBAL NETWORK project (https://globalresearchalliance.org/research/livestock/collaborative-activities/global-research-project/; accessed 20 June 2020) was a multinational initiative funded by the Joint Programming Initiative on Food Security, Agriculture, and Climate Change and was coordinated by the Feed and Nutrition Network (https://globalresearchalliance.org/research/livestock/networks/feed-nutrition-network/; accessed 20 June 2020) within the Livestock Research Group of the Global Research Alliance on Agricultural GHG (https://globalresearchalliance.org; accessed 20 June 2020). We thank MitiGate, which was part of the Animal Change project funded by the EU under Grant Agreement FP7-266018 for sharing their database with us (http://mitigate.ibers.aber.ac.uk/, accessed 1 July 2017). Part of C.A., A.N.H., and S.C.M.’s time in the early stages of this project was funded by the Kravis Scientific Research Fund (New York) and a gift from Sue and Steve Mandel to the Environmental Defense Fund. Another part of C.A.’s work on this project was supported by the National Program for Scientific Research and Advanced Studies - PROCIENCIA within the framework of the "Project for the Improvement and Expansion of the Services of the National System of Science, Technology and Technological Innovation" (Contract No. 016-2019) and by the German Federal Ministry for Economic Cooperation and Development (issued through Deutsche Gesellschaft für Internationale Zusammenarbei) through the research “Programme of Climate Smart Livestock” (Programme 2017.0119.2). Part of A.N.H.’s work was funded by the US Department of Agriculture (Washington, DC) National Institute of Food and Agriculture Federal Appropriations under Project PEN 04539 and Accession no. 1000803. E.K. was supported by the Sesnon Endowed Chair Fund of the University of California, Davis

Residents Perspectives on the National Postgraduate Medical College of Nigeria's Activities and Programmes

A survey of convoking Fellows of the National Postgraduate Medical College of Nigeria (NPMCN) was conducted in 2000 and 2001 during the College's convocations for the two years for their assessment of the overall fellowship programme of the College. Comparison where relevant was also made between National Postgraduate Medical College of Nigeria (NPMCN) and West African Postgraduate Medical College (WAPMC). There were 96 respondents. 88 of the respondents were Fellows by examination while 8 were Fellows by election. The criticisms, problems highlighted by the respondents and suggestions for improvement are discussed. Key words: Residents, Perspectives, Activities, Programme. [Nig. Jnl Health & Biomedical Sciences Vol.1(2) 2002: 76-81

Strategies to upgrade animal health delivery in village poultry systems: Perspectives of stakeholders from northern Ghana and central zones in Tanzania

Village chicken production holds much potential for the alleviation of malnutrition and poverty in rural communities in Africa. Owing to their subsistence nature, however, such systems are rife with infectious poultry diseases such as Newcastle disease (ND). Strategies common for the management of ND and other poultry diseases in intensive production systems, including vaccination and biosecurity measures, have seen limited success in the village production systems. New approaches are needed that can successfully deliver animal health inputs and services for the effective management of poultry health challenges in low-input systems. Our study utilized focus group discussions with men and women farmers as well as other poultry value chain actors such as input suppliers, live bird traders and processed poultry meat retailers, to investigate potential options for delivery of animal health care to village poultry systems in northern Ghana and central Tanzania. ND was commonly reported as a major disease constraint in the study sites of the two countries, with resulting fatalities particularly impactful on men and women producers and on traders. We therefore also conducted interviews that focused specifically on the gender component of village chicken production. The key health related challenges prioritized by women and men participants included limited access to, and poor quality of, vaccines and veterinary drugs, a shortage of veterinary officers, and insufficient knowledge and training of farmers on flock management practices. Women, more than men, emphasized the difficulties of accessing poultry health services. Our assessments suggest that for poultry health care delivery in the studied communities to be effective, there is need to improve the supply of good quality drugs and vaccines in rural areas, respond to the needs of both men and women, and recognize the different incentives for farmers, traders and other value chain actors. Community-based approaches and increased use of ICT technology such as mobile phones have much to offer in this regard