The Suitability of Groundwater for Domestic and Irrigation Purposes: A Case Study of Ikere-Ekiti, SW-Nigeria

Shallow groundwater in Ikere-Ekiti was assessed for potability and irrigation employing chemical and bacterial analyses. Twenty two groundwater samples were collected and analyzed using Atomic absorption spectrometer for cations and ion chromatographic method for anions determinations (˚C), pH and electrical conductivity (EC) (µS/cm) were measured in the field using pH Testr meter. The bacteriological analysis was carried out using nutrient agar medium to obtain plate count of living bacteria. Results of the analysis revealed that all EC values were less than 1000µS/cm indicating fresh water. The pH with average values of 9.48, 7.82 and 7.44 in migmatite, granite and charnockitic terrains respectively exceeded the approved standard (6.5 – 8.5) for drinking water in two samples from migmatite, one sample from granitic terrain and none from the charnockites. Sodium was the dominant cation with average concentrations (mg/L) of 95.65, 38.33 and 6.61 in migmatite, granite and charnockite respectively while K+ ions in the same order of rock units have average concentrations (mg/L) of 60.49, 32.33 and 15.77. The average concentrations (mg/L) of Ca2+ ions in groundwater located on migmatite, granite and charnockitic terrains were 36.67, 24.63 and 10.98 respectively while those for Mg2+ were 9.94, 7.48 and 4.57. The order of cation abundance was Na+> K+ > Ca2+> Mg2+. In respect of the major anions, Cl- was dominant with average concentrations (mg/L) in charnockites (187.20) within approved standard of 250mg/L while the average values (mg/L) in migmatite (475.2) and granite (340.62) exceeded the standard value. Following the same sequence of rock units, HCO3- average concentrations (mg/L) were 34.6mg/L, 27.07mg/L and 25.7. Sulphate and nitrate were less dominant ions and the order of anions abundance in the groundwater was Cl- > HCO3-> SO42-> NO3-. Bacteria evaluation revealed that all sampled groundwater tested positive to bacteria with TBC values (CFU/100ml) ranging from 1.76X108 to 1.78X109 in migmatite, 5.3x105 to 8.9x108 in granite and 2.55x107 to 8.2x108 in charnockite. Gibb's diagram revealed that chemical weathering of rock-forming minerals has contributed to solute source in the groundwater of the area. Water type on migmatite was mainly NaCl while granite and charnockite had NaCl and CaCl types revealing lithologic effects. Irrigation water quality assessment employing Sodium absorption ratio (SAR), Soluble sodium percent (SSP), Residual sodium bicarbonate (RSBC) and Permeability index (PI) revealed that the groundwater is suitable for irrigation purpose. Groundwater in the study area is low mineralized, chemically potable, suitable for irrigation but infected by bacteria pollutants. Differences in rock types affected the chemistry of the groundwater as reflected in their physico-chemical compositions, water facies and irrigation quality

International Public Sector Accounting Standards (IPSAS) and Credibility of Financial Reporting in Nigeria Public Sector: An Improvement or A Ruse

The objective of this work is to examine the application of IPSAS on financial reporting in Nigeria public sector and its economic benefits. The descriptive research survey method was adopted in this work while the population comprises of Fifty (50) members drew from ten (10) ministries randomly selected from all accounting departments of various ministries in Ado- Ekiti, the capital of Ekiti State, Nigeria. The primary source of data collection was employed through the use of questionnaire. The 4-point Likert scale was logically employed to quantitatively reflect order ranking while the mean scores of data analysis and Ordinary least square (OLS) were used. The results show that there is no relationship between application of IPSAS, financial reporting and its economic benefits to Nigeria. For instance, IPSAS has neither improved management and Revenue generation nor increased foreign direct investment into Nigeria. It was observed that IPSAS has no significant relationship with ability of the government or financial reporting in reducing corruption in the public sector, though, the findings show positive relationship between IPSAS and credibility of financial reporting-using accrual basis of accounting. The study concludes that adoption IPSAS has not really brought any improvement in term of its economic benefits to the government and the public; hence IPSAS is a ruse and a mere imposition on the developing countries. We recommend that government should put in place an enabling legislative framework that will aid the smooth running of IPSAS implementation in Nigeria. Government should strengthen anti- corruption agencies and engage professionals, and technocrats to drive the process to reflect stakeholders’ expectation on IPSAS and financial reporting in the public sector. Keywords: Accountability, Corruption, Financial Reporting, Public Sectors, Transparency

C-Reactive Protein In Hospital Patients In A Southwestern Nigerian Community

This study was conducted to evaluate c-reactive proteins on some inflammatory diseases among individuals aged 1 year and above attending out-patient clinic and emergency units of three hospitals in Abeokuta in southwestern Nigeria.  Of the 266 blood samples examined overall, the CRP value was highest (16.7%) among age group 31-40 years and there was significant difference between CRP value and age groups (p=0.0060).  More males (18%) had high CRP than female (16%), however there was no significant difference between the CRP values and sex.  C-reactive protein was significantly high among the patients with anaemia (p<0.0001. r = -0.376).  Of the patients with high CRP, all had significantly elevated erythrocyte sedimentation rate (p<0.0001).  There was significant difference between CRP and both urea and creatinine (P<0.0001).  There was association between CRP and cholesterol with X2 value of 59.484 and significant at less than 1%. &nbsp

Effects of Auditing Standards on Auditors Performance

The objective of the research work is to examine whether application of auditing standards do enhance the quality of external auditor’s performance. The research population for this work comprises of all external auditors in Ondo and Ekiti States. The primary source of data collection was employed and the stratified random sampling method was used to select the required sample size.  The research instrument used for data collection was questionnaire and hundred (100) copies of questionnaire were administered and Eighty Six (86) were returned, representing 86%. The 4-point Likert scale was logically employed to assign number to the measure of the degree of intensity of the relationships among the variables and the ordinary least squares (OLS) was used. The study revealed that there was a positive relationship between the auditing standards and auditor’s performance and that auditor’s performance often depends on their competency and ability to comply with required auditing standards. It is therefore recommended that the audit report should be expanded beyond complying with all standards by including a statement about the auditors’ evaluation of the internal control mechanism and there should be need for more interpretations, clarifications and improvements in both International Auditing Standards (IASs) and the Nigerian Auditing Standards so as to enable auditors to improve more on their service deliveries Keywords: Accounting Standard, Auditing Standard, External Auditors and Auditor’s performance DOI: 10.7176/EJBM/12-21-05 Publication date:July 31st 202

Integration of Information Communication Technology in Journalism Practice: A Survey of Journalists in Ekiti Metropolis, Nigeria

The aim of this study was predicated on the need to ascertain the extent to which Nigerian Journalists, especially those in the state capital of Ekiti state; have integrated the use of information communication technology (ICT) tools in their journalism practice which includes, but not limited to; news gathering, dissemination etc. The objectives among others is to decipher the extent of use and the adoption of new information communication technologies in journalism practise. A total of thirty four (34) TV and radio journalists were sampled with a view to ascertain their use and types ICT tools employed for the achievement of communication efficiency. Despite the perceived importance of the role of ICT in improving communication efficiency (as opined by 97% of the respondents), findings from this study revealed that the use of modern ICT tools were not fully employed for their day to day task execution. Also, only 24% of the respondents agreed to the availability and free access to internet facility in their day to day operations while 64.7% own or have personal access through their owned devices. The challenges enumerated by journalists includes lack of corporate internet access and information, technology hardware and software configurations that are crucial to journalism in new media practice. Hence, it is recommended media proprietors should provide as part of the work environment, modern facilities to enable journalists discharge their duties in line with international best practices

Investigative study of seasonal changes in Quality Parameters of Oluwa River Water, Agbabu area of Nigeria

Physico-chemical parameters of River Oluwa water in Agbabu, Nigeria were investigated to determine its quality characteristics and establish seasonal effects on the water. Water from the river was collected at five different points in dry season (March, 2008 and 2009) and rainy season (July, 2008 and 2009). Insitu parameters (pH, EC and Turbidity) were measured using Horiba Water Checker Model U-10 while TDS was by Lovibond CM – 21 Tintometer. Subsequently in the Laboratory, Na+ and K+ were determined using flame photometric methods while Ca2+, Mg2+, HCO3-, SO42-, Cl-, PO42- and NO3- were determined by wet analysis. River Oluwa water was alkaline with average pH of 7.41 and 7.53 in dry and rainy seasons respectively. Electrical conductivity (EC) was high during dry season (av. 630.44 µS/cm), but low in the rainy season (av. 317.58 µS/cm) due to long residence time in dry season allowing more water-rock interaction. Turbidity's average values of 0.14 NTU and 2.29 NTU in dry and rainy seasons respectively suggested moderate pollution with particulate matter. The order of average cations concentrations in the dry and rainy seasons was Ca2+ K+ Na+ Mg2+ while that of the anions was HCO3- Cl- SO42- NO3-. The ions concentrations though lower in rainy season, Ca2+-HCO3- water was dominant in both seasons. Quality evaluation for irrigation revealed that the water was suitable for all irrigation purposes. River Oluwa water was soft, low mineralized, chemically potable, suitable for irrigation but with lower ionic concentrations in rainy season

Assessment of impact of climatic change on groundwater quality around Igbokoda Coastal area, southwestern Nigeria

Hydrochemical assessment of 39 groundwater samples within Igbokoda coastal zone are presented and discussed in terms of impact of coastal saltwater on the quality and subsequent hydrochemical evolution. The pH range from 6.8 to 9.8, temperature from 28.3 to 33.5oC, EC from 67 to 2440µS/cm and TH from 66.36 to 369.22mg/L. Hydrochemical results showed higher concentrations of Na+ (3.56 – 624.14mg/L) compared to Ca2+ (19.21 – 104.32mg/L), K+ (1.49 – 62.94mg/L) compared to Mg2+ (3.36 – 75.01mg/L) and Cl- (72.0 – 2592.00mg/L) compared to HCO3- (15.25 – 152.50mg/L). This hydrochemical profile reflects a Na-Cl dominated water type suggesting impact of salt water on the groundwater system. Nonetheless, with the exception of higher Cl- values, the major ions concentrations are within recommended WHO standard for drinking water while the concentrations of Fe (0.01-13.4mg/L) and Mn (0.00-1.00mg/L) above the WHO guideline values in about 88% and 35% of the samples respectively call for concern. Estimated major ionic ratios such as Mg/Ca (0.13 – 3.09), Cl/HCO3 (1.18 – 25.50) signify brackish water in most of the locations due to impact of saltwater mixing. This is clearly reflected in the water characterization that revealed largely Na-(K)-Cl-SO4 water type as brackish water and minor occurrence of Ca-(Mg)-HCO3 water type as freshwater sources

EVALUATION OF MATERNALLY-DERIVED ANTIBODIES AGAINST NEWCASTLE DISEASE VIRUS IN DAY-OLD CHICKS IN ABEOKUTA, OGUN STATE

High maternally-derived antibodies (MDA) against Newcastle disease virus (NDV) in chickens can interfere with active immunity at early age. This study was conducted to assess the titre of MDA in chicks against NDV from two poultry breeder farms. Twenty-six blood samples were collected from day-old chicks randomly selected from two poultry breeding farms and forty blood samples were collected from the parent stocks of the same farms. The vaccination record of the parent stocks were collected while the antibody titres of the birds were estimated using Haemagglutination Inhibition (HI) test. The geometric mean titre (GMT) of MDA against NDV in chicks from Farms 1 and 2 were log 27.2 and log 27.4 respectively while the parent stocks from Farms 1 and 2 had log 27.7 and log 27.9HI units. The percentage of chicks from Farms 1 and 2 with MDA titre above protective level (>log 23) were 90% and 100% respectively. It was concluded that MDA titres against ND virus was high in the chicks therefore vaccination at day one in the hatcheries and farms should be done after the immune status of the chicks are known since high MDA titre during vaccination neutralizes vaccine virus preventing active immunity.Â

Groundwater Potential Evaluation of College of Engineering, Afe Babalola University, Ado-Ekiti, Southwestern Nigeria

Availability of water for daily activities has constituted serious challenge at the College of Engineering, Afe Babalola University, Ado-Ekiti. Hence, geophysical study of the College was conducted to investigate its groundwater potential with a view to proffer solution to water availability in the study area. Profiling and Vertical electrical sounding methods were employed using Dipole - Dipole and Schlumberger configuration respectively. Eight points were sounded along three traverses and one profile was occupied. Five different subsurface lithologic units were established namely; lateritic topsoil, sandy-clay, weathered basement, fractured basement and, fresh basement. The curve types range between simple K, H to complex HA, HK and KH. The topsoil, sandy-clay and weathered basement materials are characterised with relatively low resistivity values while the fresh basement materials are characterized with high resistivity values. The average resistivity and thickness values for the topsoil are 178Ωm and 1.0m respectively. Sandy-clay was encountered in six locations with average resistivity and thickness values of 23Ωm and 7.0m respectively. Weathered basement was encountered in six locations with average resistivity and thickness values of 231Ωm and 8.0m respectively. Fractured basement was encountered in four locations with average resistivity and depth to the top of fracture values of 294Ωm and 18.0m respectively. Basement is relatively shallow in the study area, it was encountered in three locations and the average resistivity and depth values to the top of basement are 1000Ωm, and 11.0m respectively. Overburden thickness was established in six locations with an average value of 11.0m. The combination of overburden materials with the fractured basement constitutes aquiferous units within the study area. The groundwater potential of the area is rated as medium with VES 2 and 5 more promising