Professionalism and Ethics of Accounting in Financial Reporting: An Overview of Nigerian Scenerio

This paper focuses on evaluating the concept of professionalism and ethics of accounting standards on the quality of financial reports in Nigeria. To achieve this objective, data was collected from primary and secondary sources. Questionnaires were distributed with the use of simple random sampling technique in selecting a sample size of 75, consisting of accountant and auditors and relevant data obtained. Accounting ethics was measured with professional independence and professional competence, while financial reporting quality was measured using the qualitative attribute of dependability and understandability. Ordinary Least Square was utilised to develop a theoretical equation model to test the formulated hypotheses. Understandability was significant at 5% level in associating with both competence and independence respectively. Reliability was found to be significant at 5% level, only with independence. On the basis of these findings, therefore, it was recommended that corporate bodies should establish ethics compliance department to enhance the enforcement of ethical compliance in the various economy institutions

Theoretical Review of the Impact of Fiscal Deficits on Economic Growth in Nigeria

The growth and persistence of fiscal deficits in both the industrialized and developing countries has brought the issue of fiscal deficits into sharp focus. Over the last decade, the growth impact of fiscal deficits has generated large volume of both theoretical and empirical literature. Despite the lofty place of fiscal policy in the management of the economy, the Nigerian economy is yet to come on the path of sound growth and development. The behaviour of fiscal deficits in Nigeria has followed unsteady pattern, assessing the significance of the policy deficits. The actualization of sustainable economic growth is more imperative such that the country is working towards achieving the sustainable development goals. The paper adopted a descriptive method to show the trend of fiscal elements in Nigeria with the aim of determining the relationship between the variables specified. The paper concludes that fiscal operation is ineffective in providing the needed macroeconomic environment for sustainable growth. This paper further suggests that powerful pro-stability stakeholders strong enough to challenge government fiscal recklessness will need to emerge for sustainable and progressive development to be attained at all levels

Project Communication a Dimension for Improved Project Performance: The Case of Selected Public University Projects

Achieving successful project performance is still a challenge in Uganda, though it can be improved through proper Project communication which clarifies project task and enables stakeholders to be wholly involved in the projects.  However, despite the importance of project communication many projects in higher institutions have not performed to their expectations. Therefore, the purpose of the study was to examine the relationship between project communication and project performance in Public Universities in Uganda. A cross sectional survey design was used in this study to provide an in-depth investigation of the relationship between the variables. In order to achieve the objectives, a correlation design was adopted to determine relationships between different variables and the questionnaires were formed on that basis. Quantitative data was collected and analyzed and study results revealed a positive significant relationship between project communication and project performance (r = 0.577**, p<0.01) which implies that when communication increases project performance is enhanced. Keywords: communication, performance, Kampala, communication network

Economic Growth, Natural Mineral Resources and Education in Developing Countries

The contributions of education in achieving the modernization of developed countries has attracted much attention. Perhaps, underdeveloped countries have provided a limited contribution toward economic development and growth because educational funding was not a priority. Therefore, some underdeveloped countries, including the Democratic Republic of Congo, rely heavily on their natural resources for economic development and growth, minimizing the importance of high quality education in economic growth. The question is: Why has the Democratic Republic of Congo not been able to transform its abundant resources into a blessing for a prosperous nation? And how does education contribute to economic growth and development in these types of economies? The impact of labor productivity, trade, technology, health, and income are important factors in any policy structure. Therefore, this work will be concerned with the production of human capital, which involves expenditures on formal and informal education to understand problems with low economic growth and how to deal with them in the Democratic Republic of Congo. Many developing countries savings rates are too low despite their abundant natural resources. Because the Democratic Republic of Congo (DRC) is unable to increase its savings, it does not permit the country to achieve a targeted economic growth and stability rate. Foreign aid was provided in order to relieve the savings constraint and increase investments, thus leading to economic growth. However, the country is still keeping the status quo rate of growth and was ranked second to last in 2014 in the world on the United Nations Development Programs (UNDP), Human Development Index. It has been ranked similarly for a number of years. The DRC has difficulty achieving the sustainable economic growth. We arrive to conclude that even with its abundant natural resources; it cannot achieve sustainable economic development without substantial investment in human capital. My objective is to analyze if mineral endowments have, in fact, negatively impacted the historical long-run growth and development of mineral-rich countries such as the Democratic Republic of Congo. In order to reach this goal, this paper will examine the effects of some of the most important microeconomic variables such as education, natural resources, GDP, as well as, import and export in order to determine the impact of natural resources on the resource –rich countries

Effects of administration of Hibiscus sabdariffa aqueous calyx extracts on neonatal programming of metabolic dysfunction

Hibiscus sabdariffa (HS) is a plant of the Malvaceae family that has anti-obesity, antihypertensive, hypocholesterolaemic, anti-oxidant and anti-cancer properties. Dietary manipulations during the suckling period cause precocious maturation of the gastrointestinal tract (GIT). Events in early life affect the individual‘s metabolic health in later life. This study investigated the effects of early administration of the aqueous calyx extracts of HS on the growth performance, general health and the GIT of neonatal rats and whether it conferred protection or predisposition to the development of metabolic dysfunction in adolescence. The study was carried out in two phases. The first phase was to determine the effects of HS aqueous calyx extracts on the growth performance, metabolic substrates and the development of the neonatal rat GIT. In the second phase, the effects of the early administration of the HSE on the response of the pups to diet induced metabolic dysfunction were investigated. In phase one, forty two 4-day old Sprague Dawley pups of both sexes were randomly assigned to three treatment groups. Each group consisted of 7 males and 7 females. The control group received distilled water at 10ml.kg-1 b.w while the other two groups received either a low (50mg.kg-1) or high dose (500mg.kg-1) of the HS aqueous calyx extracts via oral gavage daily for 9 consecutive days. The rats were euthanased and their tissues harvested and analyzed. Pups that were administered with the high dose HSE had significantly heavier small intestines relative to the body mass when compared to those on the low dose HSE (P<0.01) and the control group (p<0.001). Pups in the high dose HSE group had significantly heavier caeca (p<0.05) than those in the low dose HSE group. In the second phase, eighty five 4-day old Sprague Dawley rat pups were used. They were initially divided randomly into three groups and received similar treatments as in phase one up to postnatal day (PND) 14. There was no intervention from PND14 to PND 21 when the pups were weaned. The rats in each of the treatment groups were further divided into a control group that continued on their normal rat chow diet and a test group that received high fructose (20% w/v) in their drinking water for 30 days in order to induce metabolic dysfunction. Each of the six study groups had at least 5 male and 5 female rats. The male rats in each of the treatment groups gained more body mass than their corresponding female counterparts in the control and treatment groups (p<0.001). Female rats that received high dose HSE in the neonatal period had significantly greater visceral fat pad (p≤0.05) than the males in the groups. There were no negative effects on the rats‘ general health. At the end of the study, features of metabolic syndrome did not manifest in the control or any of the treatment groups. Hibiscus sabdariffa aqueous calyx extracts did not exhibit any long term effects and therefore may be considered safe for consumption in the neonatal age group

Peridynamic-based multiscale frameworks for continuous and discontinuous material response

This PhD thesis aimed to develop two broad classes of multiscale frameworks for peridynamic theory to address two pressing needs: first is increased computational efficiency and the second is characterisation of heterogeneous media. To achieve these goals, two multiscale frameworks were proposed: model order reduction methodologies and homogenization frameworks. The model order reduction schemes were designed to improve computational efficiency, while the homogenization methodology aimed to provide frameworks for characterisation of heterogeneous materials within the peridynamic theory. Two specific model order reduction schemes were proposed, including a coarsening methodology and a model order reduction method based on static condensation. These schemes were applied to benchmark problems and shown to be effective in reducing the computational requirement of peridynamic models without compromising the fidelity of the simulation results. Additionally, a first-order nonlocal computational homogenization framework was proposed to characterise heterogeneous systems in the framework of peridynamics. This framework was utilised to characterise the behaviour of elastic and viscoelastic materials and materials with evolving microstructures. The results from these studies agreed with published results. The thesis achieved the goal of contributing to the development of efficient and accurate multiscale frameworks for peridynamic theory, which have potential applications in a wide range of fields, including materials science and engineering.This PhD thesis aimed to develop two broad classes of multiscale frameworks for peridynamic theory to address two pressing needs: first is increased computational efficiency and the second is characterisation of heterogeneous media. To achieve these goals, two multiscale frameworks were proposed: model order reduction methodologies and homogenization frameworks. The model order reduction schemes were designed to improve computational efficiency, while the homogenization methodology aimed to provide frameworks for characterisation of heterogeneous materials within the peridynamic theory. Two specific model order reduction schemes were proposed, including a coarsening methodology and a model order reduction method based on static condensation. These schemes were applied to benchmark problems and shown to be effective in reducing the computational requirement of peridynamic models without compromising the fidelity of the simulation results. Additionally, a first-order nonlocal computational homogenization framework was proposed to characterise heterogeneous systems in the framework of peridynamics. This framework was utilised to characterise the behaviour of elastic and viscoelastic materials and materials with evolving microstructures. The results from these studies agreed with published results. The thesis achieved the goal of contributing to the development of efficient and accurate multiscale frameworks for peridynamic theory, which have potential applications in a wide range of fields, including materials science and engineering

Evaluation of Physico-Chemical and Fungal Species Associated with Oil Contaminated Soil from Selected Automobile Garage in Sokoto Metropolis

This study was conducted with a view to evaluating the physicochemical and mycological properties of different oil contaminated soils collected from three different automobile garages in Sokoto Metropolis, and uncontaminated soil from the temporary site, Usmanu Danfodiyo University, Sokoto (UDUS) was used as the control. The pH was determined using pH meter model Hanna (H1991301), quantity of mineral elements was evaluated in accordance with Murphy and Fungi were isolated from the three oil contaminated samples (A, B. and C) and the uncontaminated (sample D) as control, this was done by standard procedure using the method of P. Ren, T. Jankun & B. Leaderer. The physical, chemical, and mineral elements from the oil-contaminated soils of the three automobile garages and control. The results of particle soil analysis revealed the high content of sandy soil (96.2 to 87.3) and silt is the lowest with (2.5–0.6). Magnesium had the highest concentration of studied minerals, ranging from 193 to 649.2 mg/kg. while PH result revealed that the soil samples were pH value ranged from (16.85–16.20) in oil Contaminated samples, while the control had 15.90, and electrical conductivity ranged from 12.8–13.8 % and 28 % in control, four fungal isolates Aspergillus sp., Penicillum sp., Mucor sp. and Sporobolomyces sp. were identified based on colonial, sexual and morphological characteristics. These fungal strains can be used in bioremediation process and oil pollution reduction in aquatic ecosystems

Assessment of Knowledge Sharing Practices in Nigerian Construction Firms

Knowledge generated during construction projects is wasted as a result of a lack of awareness of the benefits of sharing knowledge. Moreover, knowledge is scattered in the construction firms through various documents and individual brains without a platform to retrieving it for sharing among the employees. Therefore, this paper aims to assess knowledge sharing practices in Nigerian construction firms. A detailed review of relevant literature was conducted with the view of collecting relevant data necessary for this paper. A total of 150 numbers of questionnaires was distributed to Engineers, Quantity surveyors, Builders and Architects in construction firms that are based in Abuja. The descriptive method of analysis was used to analyze the data obtained from the survey. The result shows the followings as methods of knowledge sharing practices in Nigerian construction firms: (1) face to face interaction, (2) site & Departmental meetings, (3) mentoring and tutoring, (4) project briefing and interviewing session, and (5) internal training courses. In addition, the followings were established as construction activities that are commonly used for knowledge-sharing practices: (1) site visitation, (2) estimation & price forecasting, (3) evaluation of BOQ, (4) preparation of scheduling for site activities, (5) development of tender programme, (6) taking off and (7) understanding of construction technologies and methods. Therefore, the paper recommended that the top management should encourage knowledge-sharing practices in the construction firms through face to face interaction, seminars/workshops, and post-project review

Poly[[[[1-ethyl-6,8-difluoro-7-(3-methyl­piperazin-1-yl)-4-oxo-1,4-dihydro­quinoline-3-carboxyl­ato]cadmium]-μ-benzene-1,4-dicarboxyl­ato] trihydrate]

In the title layered coordination polymer, {[Cd(C17H18F2N3O3)(C8H4O4)]·3H2O}n, the CdII atom exhibits a very distorted CdO6 octa­hedral geometry defined by one O 3,O 4-bidentate 1-ethyl-6,8-difluoro-7-(3-methyl­piperazin-1-yl)-4-oxo-1,4-dihydro­quinoline-3-carboxyl­ate (lome) ligand, one O,O′-bidentate benzene-1,4-dicarboxyl­ate (bdc) dianion and two O-monodentate bdc dianions. Both the bdc species in the asymmetric unit are completed by crystallographic inversion symmetry. The bridging bdc dianions link the cadmium nodes into a recta­ngular grid lying parallel to (01). A network of N—H⋯O and O—H⋯O hydrogen bonds helps to establish the packing

Relationship of Soilborne Mycoflora of Cassava Growing Fields to Incidence of Postharvest Rots of Cassava Tubers in Sokoto, Nigeria

In this study the fungi associated with cassava growing fields in Sokoto were isolated and identified using soil dilution technique. A total of 215 fungal colonies from 9 fungal species were isolated from soil samples of different cassava fields between the month of June and August, 2012. It was observed that soil samples from Lambara recorded the highest number (64) of fungal species followed by Damba and the least number (44) of fungal species was observed in Wamakko.The fungi isolated were Alternaria species, Aspergillus Niger, Aspergillus fumigatus, Cylindrocarpon lichenicola, Fusarium oxysporum, Geotrichum candidum, Mucor hiemalis, Rhizopus orgyzae and Scopulariopsis candida.The highest percentage frequency of occurrence was observed in Aspergillus Niger (39.5%) seconded by Fusarium oxysporum (18.2%) and the least was seen in Rhizopus oryzae ( 2.3%). The pathogenicity test indicated that all the fungal isolates were pathogenic on cassava tubers.The fungus M. hiemalis is the most pathogenic followed by F. oxysporum and the least was recorded by R. oryzae. Therefore, it would be concluded that there is relationship between soilborne fungi and incidence of postharvest rots of cassava tubers