Factors influencing Bachelor of Nursing Science students’ attitude towards clinical exposure

Background. Clinical exposure is an important component of the nursing curriculum aimed at engaging student nurses in learning and developing essential skills. Studies on students’ attitude to clinical exposure have been conducted in Nigeria, but none in Delta State.Objectives.To evaluate student nurses’ attitude to and identify factors that influence their attitude to clinical exposure at Delta State University, Abraka, Nigeria.Methods.A descriptive quantitative design was used to elicit information from a sample of 181 individuals: 31 males and 150 females statistically drawn using a stratified sampling technique from a population of 237 at levels 300, 400 and 500 of study. A post hoc test was done to evaluate student nurses’ attitude to clinical exposure at different levels of study.Results. Results showed that 88% of respondents had a positive attitude towards clinical exposure. Post hoc tests indicated that attitude towards clinical exposure among 300- and 500-level students was statistically different (p=0.001). Factors such as adequate clinical equipment, adequate supervision and guidance from clinical supervisors, behaviour of staff nurses in the ward and readiness to learn were the most frequently reported factors that influenced their attitude to clinical exposure. Fisher’s exact test showed no association between these factors and respondents’ attitude to clinical exposure (p=0.369).Conclusion. Students’ attitude to clinical exposure was positive, with average scores higher among 500-level students. Hence, the higher the level of study, the more positive their attitude was towards clinical exposure. Intensive preparation of nursing students before clinical training will help to improve their attitude

Study of Mechanical Behavious and Characterization of a Steel Joints in MIG Welding under Varying Fluxes

A lot of research work has been carried out varying welding parameters and studying its effects but rare work has been done on application of fluxes in MIG welding. Two different FeO based fluxes; Nano-flux and easy- flo flux powder were applied to the joints of 10 pcs each of 50 x 50 mm stainless and mild steel rods, galvanized and mild steel plates using MIG welding process. The samples used were welded under three categories; includes without flux (control), with nano-flux and easy-flow type-flux powder. The weld of the joints were subjected to mechanical test; hardness, tensile and morphological test; SEM and TEM examinations. The weld joints produced using the fluxes were found to have higher average values of hardness and tensile (stress and strain) of 222.73 BHN, 0.03125 and 199.97 BHN, 0.02785 respectively compare to samples without flux having lowest value of 131.36 BHN, 0.01323. The Microstructural analysis results with the use of SEM and TEM were found to have a better ordered grain structure and improved the structure, surface and pattern of the weld than those produced without flux.. The results obtained has revealed the impact of flux in MIG welding for joining steel gave better joint hardness and the structure of the weld

BIOFUEL; A SUSTAINABLE RENEWABLE SOURCE OF ENERGY-A REVIEW

The improvisation of renewable energy sources is of global concern as there is foresight in the depletion of fossil fuels. This is because there is dependence on energy fuel consumers over time and the detriment on the biotic and abiotic component of the environment is alarming. The need for an alternate source of energy source is imperative. Several options have been considered by the scientific community, especially biofuels which hinges primarily on the type of biomass. Agro waste is most considered because of its abundance but it is competed for as feeding purposes in humans and animals. However, Lignocellulose is being utilized recently. The preliminary step in the conversion of the lignocellulose (pre-treatment) stage is the most challenging which is presented in three major methods; physical, chemical, and biological treatment. This review assessed its sustainability and the limitations of each of these methods. The biological pre-treatment poses to be a costeffective method with a low yield of products. These shortcomings could however be managed by redesigning the procedure to include a partial chemical pre-treatment, optimization of the process parameters such as pressure, temperature, and genetic manipulation of microorganisms of choice

Institutional ownership and income smoothing: Australian evidence

This study examines the rarely investigated association between institutional ownership and income smoothing. The results support the predicted positive association between institutional ownership and the likelihood of firms smoothing earnings towards their earnings trend in general. However, this association is not systematic across all firms. The positive association is most evident among profit firms with pre-managed earnings above their earnings trend. No significant association is found for profit firms with pre-managed earnings below their earnings trend and loss firms in general. This study also finds that, in Australia, while institutional ownership has a non-linear association with income increasing earnings management (Koh, 2003), such association manifests itself within the income smoothing framework. The results of this study highlight the complexities in the association between institutional ownership and earnings management strategies, and future research can benefit by explicitly examining the trade-offs between alternative earnings management incentives and the factors that affect the relative strength of these incentive trade-offs

Income Smoothing, Earnings Quality and Firm Valuation

Abstract:  This study argues that lower variability of earnings does not guarantee income smoothers' higher firm values. Instead, smoothers' earnings should be more value-relevant if they are of high quality, i.e., earnings quality should be considered simultaneously. Sample firms are divided into four groups: quality earnings smoothers, quality earnings non-smoothers, non-quality earnings smoothers, and non-quality earnings non-smoothers. Value relevance of reported earnings is then studied using both the levels and the changes approaches with indicator variables. Results show quality earnings smoothers have the highest price-earnings multiple while non-quality non-smoothers have the lowest price-earnings multiple. Copyright Blackwell Publishers Ltd, 2004.