The three pillars of institutional theory and IFRS implementation in Nigeria

This study explores the effects of the three pillars of institutional theory in shaping the activities of institutional entrepreneurs and other social actors during IFRS implementation in Nigeria. This study uses document analysis method to achieve the objectives of the study. This study finds that IFRS implementation in Nigeria witnessed some progression from regulative to normative to cognitive pillar building. The regulation on IFRS implementation was initiated top-down rather than through lobbying from professional accounting bodies and the public. Changes in the regulatory framework brought some improvement to corporate financial reporting practices such as the timing of corporate filings of audited financial reports. However, the implementation process is laden with conflicts and power struggle among institutional actors. These conflicts and power struggles led the President of Nigeria to sack the Board of the Financial Reporting Council of Nigeria (FRC), the reconstitution of the Board and appointment of a Chairman for the Board of the FRC. IFRS implementation process resulted in power redistribution among institutional actors, which led to resistance, tensions, and conflicts among institutional actors. The conflicts arise from the need of actors to legitimate their activities and secure their positions. The three institutional pillars are key components of a change process and the actor’s social position affects their capability to act as an institutional entrepreneur. This finding should provide foundational knowledge that will inform practitioners, researchers, and regulators in developing countries on how institutional actors shape the approach to corporate reporting regulations

Paediatric Association of Nigeria (PAN) recommended routine immunization schedule for Nigerian children

Vaccine preventable diseases are a major contributor to child morbidity and mortality especially in the Sub-Saharan Africa and Nigeria in particular. It accounts for 17% of global total under -five mortality per year and 22% of child mortality in Nigeria. This implies that appropriate deployment of relevant vaccines would significantly reduce mortality and speed up the achievement of Millennium Development Goal 4 (MDG 4). In this paper, the Paediatric Association of Nigeria recommends a comprehensive routine immunization schedule for children of all ages striking a delicate balance between optimal immune response generation and avoidance of undue exposure to high risk environment; while avoiding neutralization by maternal antibodies

Sub-Sector Strategic Framework-Detailed Cassava Report

Agricultural and Food Policy, Crop Production/Industries, International Development,

Atilẹyin Yoruba Anjemi (Sticker propagating Yoruba Anjemi)

The entire manuscript is available for download as a single PDF file. Higher-resolution images may be available upon request. For technical assistance, please contact [email protected]. Fieldwork Team: Dr. Mustapha Hashim Kurfi (Principal Investigator), Malam Umar Hajji Mustapha (Local Project Manager) and Abdullahi Mohammed (General Field Facilitator). Technical Team: Prof. Fallou Ngom (Director African Studies Center), and Eleni Castro (Technical Lead, BU Libraries). This collection of Yoruba Anjemi materials are copied as part of the African Studies Center’s African Ajami Library. Access Condition and Copyright: These materials are subject to copyright. All rights reserved to the author. For use, distribution or reproduction contact Professor Fallou Ngom ([email protected]). Citation: Materials in this web edition should be cited as: Kurfi, Mustapha Hashim, Ngom, Fallou, and Castro, Eleni (2019). African Ajami Library: Digital Preservation of Yoruba Anjemi Materials of Southwestern Nigeria. Boston: Boston University Libraries: http://hdl.handle.net/2144/38122. For Inquiries: Please contact Professor Fallou Ngom ([email protected]).This sticker (5 inches wide and 2.5 inches long) is owned by the Markaz Ihyahil Islam Abayawo, Ilorin – Nigeria, an institution which propagates, teaches, and popularizes Yoruba Anjemi knowledge. The material is sticky and meant to be pasted/posted on cars, motorcycles, buses, doors, windows, and many places for the general public as a whole, but especially those interested in Yoruba Anjemi.Dimension-wise, this is the smallest (5 inches wide and 2.5 inches long) of the Yoruba Anjemi materials that we digitized. It is a single page of a Yoruba Anjemi sticker, which has an opening of Basmalah, written in small characters. The manuscript or sticker is used as instructional material for the popularization and propagation of Yoruba Anjemi. It captures a verse from the Qur’ān, which talks about revealing the Holy Book in Arabic, and the rationale behind it not it being revealed in Ajami. This part is from Sūratu Fuṣṣilat (Qur’ān, 41: 44), which roughly translates as: "And if We had made it a non-Arabic Qur'an, they would have said, "Why are its verses not explained in detail [in our language]? Is it a foreign [recitation] and an Arab [messenger]?" Say, "It is, for those who believe, a guidance and cure." And those who do not believe - in their ears is deafness, and it is upon them blindness. Those are being called from a distant place." Beneath this verse is a Yoruba Anjemi inscription, whose translation is accompanied with English text in Latin script using all uppercase letters: "WRITING YORUBA WITH ARABIC LETTER KNOW FUNCTIONING OVER THE WORLD" The Yoruba Anjemi sticker popularizes and propagates the need to hold Anjemi with high esteem, connoting that, there are many secrets that could be unlocked through acquiring the knowledge of Yoruba Anjemi. Thus, the statement: "WRITING YORUBA WITH ARABIC LETTER KNOW FUNCTIONING OVER THE WORLD." Lastly, written in the smallest font size is the address of the authors', Markaz Ihyahil Islam Abayawo, Ilorin – Nigeria.The contents of this collection were developed with support of the Title VI National Resource Center grant # P015A180164 from the U.S. Department of Education. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government

High doses of Uvaria chamae root extract impair sperm motility and viability

Uvaria chamae is a tropical medicinal plant with documented antimicrobial and antimalarial activities. Agents with these activities are known to impair fertility. This study investigated the antifertility effects of ethanolic extract of U. chamae on male albino Wistar rats. Two different oral doses; 56.6 mg/kg body weight and 113.2 mg/kg body weight of the extracts were administered to low dose and high dose group, respectively. A third group served as control and received 2 mL of distilled water. There were five animals in each group. Administration lasted six weeks after which animals were sacrificed and samples collected. Results showed that sperm count, sperm morphology and semen pH were not affected (P>0.05) by the extract. Sperm motility (55.65 %) and viability (64.38 %) were however decreased (P<0.05) by high doses of the extract. Histopathology of testicular tissues also showed no difference across the groups. U. chamae thus impair fertility in vivo especially at high doses

An ethnographic study of injecting drug users and men who have sex with men in selected states in Nigeria

An ethnographic pre-assessment study of the behavioral dynamics of men who have sex with men (MSM) and injecting drug users (IDU) was conducted in 2009 as an integral part of the 2010 Integrated Biological and Behavioural Surveillance Survey (IBBSS). The study took place in Northern and Southern Nigeria and provided rich contextual information on the logistic and scientific factors that would aid successful conduct of the IBBSS and secure buy-in for it among study respondents. The study utilized a combination of rapid assessment procedures that were suitable to prevailing time exigencies and could foster preliminary understanding of the local contexts of risk behaviors of IDU and MSM. Its data reinforce the status of IDU and MSM as significant risk communities in the six states of Nigeria. This report details overall results showing that logistical and technical aspects are important for the conduct of the 2010 IBBSS. Logistical issues include how and when to recruit respondents; confidentiality issues; decisions about venues; objective recruitment of fieldworkers; review of the incentive system for respondents; and provision of adequate security

A Rapid Assessment of the Availability and Use of Obstetric Care in Nigerian Healthcare Facilities

Background: As part of efforts to reduce maternal deaths in Nigeria, pregnant women are being encouraged to give birth in healthcare facilities. However, little is known about whether or not available healthcare facilities can cope with an increasing demand for obstetric care. We thus carried out this survey as a rapid and tactical assessment of facility quality. We visited 121 healthcare facilities, and used the opportunity to interview over 700 women seeking care at these facilities. Findings Most of the primary healthcare facilities we visited were unable to provide all basic Emergency Obstetric Care (bEmOC) services. In general, they lack clinical staff needed to dispense maternal and neonatal care services, ambulances and uninterrupted electricity supply whenever there were obstetric emergencies. Secondary healthcare facilities fared better, but, like their primary counterparts, lack neonatal care infrastructure. Among patients, most lived within 30 minutes of the visited facilities and still reported some difficulty getting there. Of those who had had two or more childbirths, the conditional probability of a delivery occurring in a healthcare facility was 0.91 if the previous delivery occurred in a healthcare facility, and 0.24 if it occurred at home. The crude risk of an adverse neonatal outcome did not significantly vary by delivery site or birth attendant, and the occurrence of such an outcome during an in-facility delivery may influence the mother to have her next delivery outside. Such an outcome during a home delivery may not prompt a subsequent in-facility delivery. Conclusions: In conclusion, reducing maternal deaths in Nigeria will require attention to both increasing the number of facilities with high-quality EmOC capability and also assuring Nigerian women have access to these facilities regardless of where they live

Prevalence of sexually transmitted infections among men who have sex with men and injecting drug users and validation of audio computer-assisted self interview (ACASI) technique in Abuja, Lagos, and Ibadan, Nigeria: Technical report

Most-at-risk populations (MARPS), including men who have sex with men (MSM) and injecting drug users (IDUs), represent 1 percent of Nigeria’s population yet account for 38 percent of new HIV infections. Despite their elevated risk, MSM and IDUs are less likely than the general population to access HIV prevention and sexual health services because of stigmatization. There is a dearth of data on prevalence of HIV and sexually transmitted infections (STIs) among MSM and IDUs because their behaviors make them difficult to be reached programmatically and engaged in research. While the need for HIV and STI prevalence data is clear, there is also a need to improve the quality and reliability of behavioral data collected for national surveillance, where these stigmatized subpopulations may underreport sensitive behaviors that put them most at risk. This technical report provides details of a study that sought to determine the prevalence of HIV and STIs and sexual and injecting risk behaviors in MSM and male IDUs, and determine if Audio Computer-Assisted Self Interviews provide more accurate reporting of risk behaviors than face-to-face interviewing