The role of tax practitioners in tax reporting : a signalling game

Bibliography: p. [28-29]

Statistical approach to optimization of the transesterification reaction from sorrel (hibiscus sabdariffa) oil

In an effort to optimize the reaction conditions of biodiesel production from Sorrel seed oil, Response Surface Methodology (RSM) was applied and the effects of reaction temperature, catalyst amount, reaction time and methanol/oil molar ratio, and their reciprocal interactions were ascertained. A total of 30 experimental runs were designed by Central Composite Rotatable Design (CCRD) and carried out. A quadratic polynomial was obtained for predicting the Transesterification process and the ANOVA test showed the model to be significant (p<0.05). The validity of the predicted model was confirmed by carrying out three independent replicates experiments. The actual maximum biodiesel yield obtained was 99.23% (w/w) at methanol/oil molar ratio 6.21, catalyst amount 1.03 (% wt.), reaction temperature 51 oC, and reaction time 63 min. The fuel properties of Hibiscus sabdariffa methylester (HSME) produced were found to be within the ASTM D6751 and DIN EN 14214 biodiesel standards. The fatty acid profile of the HSME revealed that the dominant fatty acids were oleic (58.34%), arachidic (1.55%), palmitic (18.28%) and linoleic (21.19%). Emission assessment revealed 70% reduction of CO at B80, 80% reduction of NO concentration at B40

Patriarchy and marital disharmony amongst Nigerian Christians: Ephesians 5:22–33 as a response

This article employs the descriptive and exegetical methods. It found several ways by which patriarchy precipitates marital disharmony in Nigeria. For instance, the custom of the bride price instils in the husband the feeling of ownership of the wife, which encourages some men to treat their wives like their property. The nature of marital disharmony varies with couples, but there are some common characteristics. The husband may withdraw from his wife, avoiding all forms of contact and communication with her; wife beating is also common. Ephesians 5:22-33 mitigates the patriarchal view of marriage, redefining the concepts of submission and leadership. The wife should submit to her husband’s authority as she would to Christ whilst the husband should exercise his authority with love in imitation of Christ. When this new definition of marital relationship is understood and applied by Christian couples, disharmony will be considerably alleviated. The church should be involved in the application of the text, teaching husbands particularly the need to exercise their authority in sacrificial love. Contribution:&nbsp;The article endorses the journal’s focus on the combination of the notions ‘source’ and ‘interpretation’ by its emphasis on the exegesis of writings in the field of early Christian literature

Taking a holistic view of the biblical perspectives on childlessness: Implications for Nigerian Christians and the church in Nigeria

The belief amongst some Christians that it is God’s plan for everyone to have children, and that barrenness is a punishment from God is apparently derived from the Old Testament (OT). This article attempts a holistic study of the biblical perspectives on childlessness with a view to ascertain whether procreation is a moral responsibility of every individual. The target group includes Nigerian Christian couples suffering from infertility. The article employs the descriptive and exegetical methods. The study revealed that the belief that the OT views barrenness as caused by sin and a punishment from God was erroneous. A critical examination of the relevant texts revealed that infertility is a natural phenomenon, and God gives children as a blessing but not necessarily to every individual. In the New Testament (NT), the attitude towards childlessness is characterised by the concept of ‘alternative family models’, by which some Christians could adopt children whilst others might choose to be celibate, being satisfied with their membership of the community of believers. Paul’s teaching in 1 Corinthians 7 clearly mitigates natural childbearing, and thus negates any attitude of desperation for bearing children. In the Nigerian context, this interpretation necessitates a change of attitude towards infertility. The church has to develop a theological reconstruction with regard to procreation in marriage, in a manner that will assure Christians that a childless marriage is not lacking in any way. Contribution:&nbsp;The article is a contribution in the area of theology of marriage, and thus of high relevance in contemporary Africa, particularly Nigeria, where people, including Christians, still have the traditional belief that it is morally mandatory for everyone to have biological children

Error correcting method and apparatus Patent

Description of error correcting methods for use with digital data computers and apparatus for encoding and decoding digital dat

Africa\u27s Debt Crisis: Perspectives on Nigeria\u27s Escape from External Debt Trap

In sharp contrast with the image of an oil-rich country, Nigeria is paradoxically a heavily indebted poor country. While the country\u27s oil production reached 2.5 million barrels per day in 2004, its total external debt stock at the end of 2004 was estimated at $35.9 billion. The debt crisis has been aggravated by the burden of debt servicing, which has absorbed the nation\u27s budgetary and foreign exchange resources with deleterious impact on the critical sectors of the economy. The paper critically examines Nigeria\u27s external debt profile and efforts toward its alleviation. It argues that the debt burden constitutes a major constraint to the revitalization of the nation\u27s economy, and that its alleviation is imperative for sustainable growth and development

The Role of Farmer Field School Training in Improving Farmers’ Knowledge of Selected Cocoa Cultivation Practices in Edo state, Nigeria

The study assessed the contribution of farmer field school training to the knowledge of Cocoa farmers on selected farm practices in Edo State. The specific objectives were to: describe the socioeconomic characteristics of the respondents, identify the practices where FFS has enhanced farmers’ knowledge, ascertain the level of contribution of FFS training to their knowledge of cocoa cultivation practices and determine the percentage of farmers who have benefited from FFS training in terms of improved knowledge. A multi-stage sampling procedure was used to compose a sample size of 68 respondents. Various descriptive statistics such as means, percentages and frequency counts were used for data analysis. Respondents were also grouped into different categories based on the effect of FFS training on their knowledge. The results show that FFS has contributed immensely in improving the knowledge of cocoa farmers in the study area. It was therefore recommended that FFS training should be sustained in the area and extended to other states that have not implemented it as well as to other crop enterprises besides cocoa. Keywords: Farmer Field School, Knowledge, Cocoa Cultivation Practices, Edo State

Wealth distribution in an ancient Egyptian society

Modern excavations yielded a distribution of the house areas in the ancient Egyptian city Akhetaten, which was populated for a short period during the 14th century BC. Assuming that the house area is a measure of the wealth of its inhabitants allows us to make a comparison of the wealth distributions in ancient and modern societies