220 research outputs found

    Influence of intra-row spacing and mulching on weed growth and bulb yield of garlic (Allium sativum l.) in Sokoto, Nigeria

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    Two field experiments were conducted during 2000/2001 and 2001/2002 dry seasons under irrigation at Kwalkwalawa Research Fadama Farm of Usmanu Danfodiyo University, Sokoto to investigate the response of weed growth and bulb yield of garlic to intra-row spacing and mulching. The treatments consisted of three intra-row spacings (10, 15, and 20 cm) and four mulching rate (0, 5, 7 and 9 t/ha). These were laid out in split plot design and replicated three times. Intra-row spacing was assigned to main plots and mulching was allotted to sub plots. Gross and net plot sizes were 3 x 1.5 m and 2.5 x 1m, respectively. Results indicated that the number of leaves/plant, weed growth and cured bulb yield responded significantly to intra-row spacing and mulching, except in 2000/2001 trial, when the effect of mulching on cured bulb yield was not significant. Based on the results obtained, it could be concluded that for optimum bulb yield in garlic, the intra-row spacing of 10 cm and 9 t/ha mulching rate should be adopted.Keywords: Intra-row spacing, mulching, weed, garli

    Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance

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    Corporate social responsibility performance and corporate financial performance has been extensively examined without any consensus about the relationship.While some reported positive, others reported negative, neutral and even inconclusive findings on the relationship.These reasons make the topic an avenue for debates over a long period.This development call for the introduction of moderating variables to account for when and under what conditions is the relationship positive, negative or neutral/inconclusive.This study proposes to provide a framework that examines the association between CSR and CFP, promoting a potential moderator, CSR disclosure.Based on the literature reviewed, this paper proposes three variables which can be used to implement the framework within firm level.The variables are corporate social responsibility performance, corporate financial performance and corporate social disclosur

    The mediating effect of stakeholder influence capacity on the relationship between corporate social responsibility and corporate financial performance

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    Corporate social responsibility (CSR) and corporate financial performance (CFP) has been examined extensively in the literature.Majority of the studies suggested a positive relationship and few others found neutral, negative and/or curvilinear relationships.Hence this development calls for a mediating mechanism on the relationship between CSR and CFP.This paper proposes to provide a framework that explains how and why CSR leads to CFP by promoting a potential mediator namely stakeholder influence capacity (SIC).Based on the literature reviewed, this paper proposes three variables which can be used to implement the framework at firm level. The variables are corporate social responsibility, stakeholder influence capacity and corporate financial performance

    Epidemiology of peripartum cardiomyopathy in Africa

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    Peripartum cardiomyopathy (PPCM) is a disease that predominantly affects Black African women. The history of peripartum cardiac failure in Africa dates to the 1960s, before the availability of echocardiography. With the availability of echocardiography in the late 1970s, studies on well-characterised PPCM began to be reported. To date, there is no population-based PPCM study in Africa. However, hospital-based studies have reported incidence rates as high as 1:100 deliveries in Nigeria and representing up to 52% of all cardiomyopathies. For reasons that are not yet very clear, there are obvious wide disparities in incidence and prevalence within and between African Countries. Likewise, prevalence of suggested risk factors for the disease vary widely between studies. However, the disease seems to be more common among the poor rural population. Clinical outcomes are much worse in Africa than in Western Europe and North America. Mortality rates as high as 24.2% at 6 months and 47.4% at 1 year of follow-up had been recorded in Kano, Nigeria, 48.3% over 4 years in Burkina Faso, 11.6% over 6 months in Zimbabwe and 13.0% over 6 months in South Africa. It is hoped that the ongoing peripartum cardiomyopathy in Nigeria (PEACE) Registry and the worldwide EURObservational Research Programme (EORP) on PPCM will soon shed more light on the epidemiology of PPCM in Africa. The present article aimed to review the epidemiology of the disease in Africa, where the disease is relatively more common

    Corporate social responsibility and financial performance in Nigeria: the mediating role of stakeholder influence capacity

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    Previous studies showed that the level of corporate social responsibility (CSR) disclosure in Nigeria is low and the relationship between CSR and financial performance is inconclusive. Therefore, this study examines the mediating role of stakeholder influence capacity (SIC) in the relationship between (CSR) dimensions (community, employee, investor, customer and supplier relations and environmental concern) and financial performance of listed firms in Nigeria. SIC uses as a mediating role since consistent CSR creates SIC and accumulated stock of SIC will increase the performance of company. Data was collected from the senior management officers at the head office of sampled Nigerian listed firms using a cross-sectional study design. The study utilizes a stratified random sampling technique to select 130 responding firms and questionnaires were distributed and collected based on a single questionnaire per firm. The study collected 99 questionnaires through personal administration method. Partial least square structural equation modelling was used to test the study hypotheses. The study finds that employee, investor and customer relations are important factors for the financial performance of Nigerian listed firms. The findings revealed also that firms' stakeholder influence capacity depend on the degree of community, employee, investor and supplier relations, and an environmental concern of the firm. Interestingly, the result further shows that with a better stakeholder influence capacity stock. community, employee, investor and supplier relations, and environmental concern influence, financial performance of Nigerian firms. The results of the study provide significant input lo Nigerian listed firms, policy makers and researchers that SIC stock could improves the performance of company. The Nigerian listed firms should emphasize on all corporate social responsibility dimensions in order to boost their financial performance. Policy makers should encourage Nigerian listed firms to invest in corporate social responsibility activities for a better profitability

    Could Houston be Evacuated? Assessing Evacuation Capacity and Decision Making Related to Hurricane Harvey

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    Background: Hurricane Harvey made landfall as a Category 4 storm on the Texas Gulf Coast on August 26, 2017. In this study, we assessed the feasibility of evacuating the Houston-Galveston region of the U.S. Gulf Coast. Methods: First, we explored the spatial distribution of evacuation shelters in the Houston-Galveston MSA and estimated the shelter deficits in the region. Second, we conducted a statistical meta-analysis of 36 studies and identified the factors associated with hurricane evacuation decisions. Finally, we used an SF-12 instrument to assess the self-rated mental and physical health of residents in the Texas Gulf-Coast after hurricane Harvey. We also identified the factors associated with variations in self-rated health among the population. Results: There was a disproportionate distribution of evacuation shelters in the Houston-Galveston MSA with high-capacity shelters clustered farther away (more than 120 miles) from the Coastal Zip-Zone, and low-capacity shelters clustered nearer (less than 50 miles) the Coastal Zip-Zone. In addition, the MSA had a prevailing aggregate shelter deficit for 353,713 persons. The factors significantly associated with hurricane evacuation were mobile home residence (r= 0.31; 95% CI: 0.21, 0.41), perception of risk (r= 0.18; 95% CI: 0.10, 0.26), Hispanic race (r= 0.08; 95% CI: 0.01, 0.14), and female gender (r= 0.05; 95% CI: 0.00, 0.09). Finally, the self-rated mental and physical health scores of residents in the Texas Gulf-Coast were 36.69 and 39.87 respectively, which were statistically significantly lower than national average. Discussion: To improve the efficiency of evacuating the Houston-Galveston MSA in the face of hurricane, relevant authorities should make efforts towards eliminating prevailing shelter deficits. Second, information on factors associated with evacuation may enable the identification of specific sub-population groups for evacuation interventions. Third, in the design of policy guidelines on disaster recovery, mental health services should be integrated with economic and educational empowerment programs and directed towards younger women with less than graduate level of education, who live in mobile homes with little children. Likewise, physical health rehabilitation programs after hurricanes should target evacuees at least 25 years of age who perceive medium to high risk of storm surge

    IFRS ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

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    The study examines the effect of IFRS adoption on the value relevance of accounting information of six (6) out of thirteen (13) listed industrial goods firms in Nigeria for the period of fourteen years (2007-2020); seven (7) years before IFRS adoption and seven (7) years after IFRS adoption. Earnings per share (EPS), Book value per share (BVPS) and Dividend per share (DPS) constitute the independent variables and share price as the dependent variable. Ex-post facto research design was employed and multiple regression models as well as Ohlson (1995) price model were used to analysis the audited financial statement of the sample size. The result reveal that EPS is negatively and DPS is positively associated with share price and both are significant, while BVPS is insignificantly associated with share price in the pre-IFRS era. On the other hand, EPS has negative significant association with share price, while BVPS and DPS is having a positive and significant association with share price in the post-IFRS era. Therefore, it is concluded that the value relevance of accounting information has increase after the adoption of IFRS; this is supported by the R2of post-IFRS (51%) which is higher than the R2of pre-IFRS (30%

    Audit Committee Attributes and Whistle-Blowing Policy

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    There is limited evidence about the association between audit committee (AC) characteristics and effective whistleblowing policy. In light of the above, this study explores the relationship between AC and the effective whistle-blowing policy in Nigerian Banks. The study uses a period of ten years (2009 to 2019). It employs a logistic regression technique in the analysis. Data for the study were found from the listed banks’ yearly reports. The results revealed that firms that have AC composed of independent directors, have more financial experts, and meet regularly are more likely to have an effective whistleblowing policy. Moreover, a larger AC is associated with a weak whistleblowing policy. Therefore, it is recommended that regulators such as the Security and Exchange Commission (SEC) and the Nigerian Central Bank (CBN) should ensure stringent compliance of their codes of corporate governance on AC composition as both of them recommend the existence of autonomous directors and financial experts in the AC. However, the findings and recommendations are only applicable to listed banks in Nigeria. For this reason, further research may be needed to be conducted on the AC attributes in other sectors like manufacturing firms
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