Managing Transition and Student Support Services for Ethnically Diverse College Students with Learning Disabilities

Postsecondary transition for students with disabilities continues to be challenging

Fiscal policy and poverty alleviation : some policy options for Nigeria

The rise in fiscal policy as a tool of macroeconomic management and the pervasive and widespread inequality in terms of income disparity has renewed interest in the use of fiscal policy in the alleviation of poverty and the reduction of income disparity. This study sets out to examine the potency of fiscal policy as a tool for poverty alleviation. The study uses a static real-side computable general equilibrium model as the framework. Three counterfactual scenarios were examined. These are transfers to the poor household, targeting of government expenditure and import tariff adjustment. The study observed that targeting of government expenditure seems to be the most potent tool for effective poverty reduction. Moreover, tariff adjustment tends to aggravate income disparity/ poverty amongst households. In this light, the study proposes that in the quest for poverty reduction in Nigeria, fiscal policy should be designed so that government expenditure is properly focused to ensure that goods required by poor households are provided through public means

Does the Resource Capacity of Exporters Differ Significantly from the Non-Exporters? Evidence from SMEs in an Emerging Economy

Compared to the Small and Medium Enterprises (SMEs) that remain continuously focused on a domestic market, it is argued that those that export learn from their exporting. Exporters learn from, for example, international competitors and consumers. Based on this motivation, the internationalisation of SMEs is flourishing across the world because by determining to remain competitive in the international market, the capacity of exporting firms is enhanced. Ghana has hailed the motivation of SMEs’ internationalisation. Consequently, policies and programmes are being implemented to encourage SMEs to export. Whilst the Ghanaian exporting sub-sector is growing, it is not known whether or not the resource capacity of exporting firms differs significantly from the non-exporters. The objective of the study is to compare the resource capacity between exporting and non-exporting SMEs and to establish whether or not the Ghanaian evidence compares with findings from other developing and developed economies, as well as to further inform public policy. The study draws from a firm level panel data set from the World Bank relating to SMEs from the Ghana manufacturing sector from 2000–2002. By employing the independent sample t-test, multivariate analysis of variance and the chi-square test a number of hypotheses are tested. The results show that the capacity of the exporting firms regarding the number of employees, productivity of staff and business experience were higher and differed significantly from the non-exporting firms. Following the results, it is recommended that current export-led programmes by the government of Ghana must be deepened because of the micro returns that are derived from export participation. Key Words: Internationalisation, Ghana, Exporting, Non-exporting, SMEs

Evaluation of cadmium toxicity and its association with iron on the gonads of female rats

Cadmium has been identified as one of the endocrine-disrupting chemicals. Several studies on heavy metals focus on individual metals neglecting the fact that they occur in association with other metals in the environment, a situation that can affect the toxic capacity of each metal. The current study was therefore designed to examine the possible influence of iron (Fe) on cadmium (Cd) toxicity in the gonad of female rats. Twenty adult female albino rats used in this study were divided into four groups. The groups were designated as group A-control (rats administered Cd-free water), group B rats were exposed to Cd-tainted water, group C rats were exposed to Fe-tainted water and group D rats were exposed to combined Cd+Fe tainted water. The treatments were done daily for four weeks. At the end of 4 weeks of exposure, there was significant increase in ovary CAT activity of rats exposed to Cd+Fe when compared to the control. The malondialdehyde (MDA) level in ovary of rats exposed to Fe only was significantly increased (p≤0.05) relative to the control. Similarly, there was a significant increase in serum cholesterol level of rats exposed to Cd+Fe simultaneously when compared to the Cd only and Fe only treated groups. The levels of Luteinizing Hormone (LH) and Follicle Stimulating Hormone (FSH) were significantly increased (p≤0.05) in sera of rats exposed to Cd only, Fe only and Cd+Fe when compared to the control. The levels of estradiol were significantly decreased in all the treated groups relative to control. The level of testosterone was significantly increased (p≤0.05) in Cd+Fe group relative to the control. Histological study revealed atretic and disintegrating follicles in ovary of rats exposed to Cd only and combined Cd+Fe. The results from this study suggest that cadmium only as well as combined cadmium and iron are responsible for the biochemical changes induced in the ovary. The presence of Cd caused oxidative stress in the ovary and an imbalance in serum levels of the reproductive hormones analyzed. Since Cd only was able to cause the changes observed and similar changes was also observed in presence of iron, it can therefore be suggested that Cd is responsible for the changes since iron was unable to ameliorate its effect. Findings from histological examination of the ovaries that there was profound disintegration with follicular damage appear to corroborate the biochemical observation made in this study. In conclusion, it appears that cadmium in the presence of iron can still exhibit its gonadal toxicity without antagonism or synergism with iron as shown in the rats exposed via water

Climate Change Adaptive Livelihood Diversification Strategies and Food Security of Crop Farming Households in Rural Oyo State, Nigeria

Climate change has reduced farm output, food availability and food security (FS) among crop farming households (CFHHs) in Nigeria. Diversifying livelihood activities to cope with climate change may improve FS, although, literature is limited on the relationship between climate change adaptive livelihoods (CCAL) and food security. Hence, CCAL of crop farming households in rural Oyo state, Nigeria and its effects on their FS were assessed. Primary data was collected through a multi-stage sampling technique, using semi-structured questionnaire, from 260 CFHHs. Descriptive statistics, principal component analysis, Herfindahl–Simpson diversification index, Foster-Greer-Thorbecke FS measure, Tobit and logit regression models were used for data analysis. Results show that most CFHH heads were male (83%) and married (75.4%). Mean age was 58 years, while household size was five members. Majority (57.7%) of CFHH heads had a high perception of climate change, but did not diversify their livelihoods (58.1%), while the mean diversification index was 0.42. Most common CCAL was soil testing (16.5%), followed by agro-marketing (7.7%).  Formal education, primary occupation as trading and artisan, and access to credit significantly influenced the extent of CCAL undertaken by the CFHHs. Food security line was ₦1186.153 and 50.4% of the CFHHs were food insecure. Diversifying into CCAL, being a male-headed household, having formal education, being married, trading as a secondary occupation and change-in-income after diversification improved food security. Hence, climate change adaptive livelihoods should be encouraged among crop farming households to improve food security

THE STRATEGIC PLANNING PROCESS: THE LINK BETWEEN MISSION STATEMENT AND ORGANIZATIONAL PERFORMANCE

The strategic planning process requires development of a mission statement for the organization. The mission statement incorporates the organization’s purpose and vision for the future. A nineitem mission statement evaluation scale was developed to measure the completeness and quality of an organization’s mission statement. Further, the link between the completeness and quality of an organization’s mission statement and the organization’s financial performance was investigated. Results indicate a significant positive relationship between the completeness and quality of the mission statement and the organization’s financial performance. Strategic managers can expect that the result of improving their organization’s mission statement will be improved financial performance of the enterprise

NEW TEACHERS’ SOFT SKILLS AND PRODUCTIVITY IN SECONDARY SCHOOLS IN RIVERS STATE, NIGERIA

The study investigated new teachers´ soft skills and productivity in senior secondary schools in Rivers State, Nigeria. Three research questions were answered while three null hypotheses were tested at 0.05 of significance. The theory was anchored on transformational (transformative) learning by Jack Mezirow in 1978. The study adopted a correlational research design. The population comprised all of the 268 government owned Secondary Schools in Rivers State with 8452 teachers. The sample size for this study was 470 representing 5.56% of the population size using the Taro Yamane formula. Proportionate stratified random sampling technique was used to draw the 470 respondents from the strata. Two sets of instruments titled New Teachers’ Soft Skills Questionnaire (NTSSQ) and Productivity of Teachers Questionnaire (PTQ) were used for data collection. Face and content validities were ensured by experts. The reliability coefficient of the NTSSQ and PTQ were 0.90 and 0.88 with the use of Cronbach alpha. Multiple regression and Pearson Product Moment correlation coefficient were used to answer the research questions. ANOVA associated with multiple regression and z-ratio were used to test the null hypotheses at 0.05 alpha level of significance. It was found that emotional intelligence and creative and critical thinking as well as creative and critical thinking and productivity have significant positive moderate and high relationships of 0.50 and 0.64 respectively in Public Senior Secondary Schools in Rivers State. It was recommended among others that; teachers should mostly use exploration teaching method in order to allow the students to critically think out of the box.  Article visualizations

ASSOCIATION OF HAPTOGLOBIN GENOTYPES, BREAST CANCER AND MALARIA IN A POPULATION OF NIGERIAN WOMEN

Breast cancer is the leading cause of mortality among women with over a million cases recorded globally. Haptoglobin (Hp) is an acute phase glycoprotein whose major role is to remove free hemoglobin from circulation. The prevalence of Hp genotypes varies between populations from different countries and ethnic groups. Several studies have investigated the association of haptoglobin genotypes with breast cancer occurrence, but have reported conflicting results. However, only few studies have investigated the incidence of Hp genotypes, and their association to breast cancer occurrence and malaria in Nigeria. In this study, the association of haptoglobin genotypes, breast cancer and malaria was investigated among healthy women and clinically diagnosed breast cancer patients. Blood samples were collected from Lagos and Ogun States, and DNA was extracted using standard methods. Haptoglobin genotypes and malaria were detected by polymerase chain reaction (PCR) and agarose gel electrophoresis in breast cancer patients (n=75) and healthy controls (n=287). The percentage distribution of the 362 women that participated in the study was as follows: Hp 2-1 (39.8%) genotype had the highest prevalence, followed by Hp 1-1 (34.5%), and Hp 2-2 (25.7%). A highly significant increase in Hp 1-1 genotype (P<0.05) was observed among patients in the BC group when compared with the control group. Furthermore, a higher frequency of Hp 1 allele (54.4%) than Hp 2 allele (45.6%) was observed from both groups. However, no significant difference was observed in Hp 1 allele among the BC group when compared with the control group. A significant increase in Hp 1 allele (P<0.05) was observed among malaria-positive patients in the control group. An increase in Hp 1 allele was also observed in BC group, but it was not significant. The result of this study suggest an association between Hp 1-1 genotype and breast cancer occurrence, and an association between Hp 1 allele and increased risk of malaria infection

Evaluation of the repellent and insecticidal activities of the leaf, stem and root powders of siam weed (Chromolaena odorata) against the Cowpea Beetle, Callosobruchus maculatus

This study investigated the repellency and toxicological activity of C. odorata root, stem and leaf powders against adults of the cowpea beetle, Callosobruchus maculatus (Fab.) (Coleoptera: Chrysomelidae). Adults of C. maculatus were exposed to grains treated separately with the root, stem and leaf powders of C. odorata at different exposure periods of 12, 24, 36, and 48 hours. All the three plant parts significantly repelled C. maculatus with the root powder showing the highest percentage repellency, although this was a function of exposure time. The order of repellency after 48 hours exposure was 88, 83 and 76% for the root, leaf and stem powders, respectively. Powders from the three plant parts exhibited insecticidal activity by causing varying levels of mortality to C. maculatus with mortality increasing with increase in exposure time. The root powder accounted for the highest adult mortality (74%) while the leaf powder accounted for the least mortality (51%) after 48 hours exposure time. The high repellent and insecticidal activities demonstrated by the root powder compared to the leaf and stem powders suggest that the root powder should be prioritized for the control and management of C. maculatus.Keywords: Chromolaena odorata, plant powder, toxicity, mortality, repellency, Callosobruchus maculatu

A comparative appraisal of the “not for profit” exemption clauses in the tax laws of Nigeria, United Kingdom, United States of America and Australia

Tax is a monetary charge imposed by the government on persons, entities, transactions, or property to yield public revenue. Tax therefore embraces all governmental impositions on the person, property, privileges, occupations and enjoyment of the people. The classical function of the tax system is the raising of revenue to meet government’s expenditures. Exempt income is an income liable to be taxed by law but expressly excluded by another provision of the law. Tax exemption therefore, refers to a monetary exemption which reduces taxable income. Tax exemption are granted specifically to not-for-profit organisations in relation to income derived by them, so far as such income are not generated from trade or business. Though, tax exemption has been criticized as a subsidy granted by legislative grace to these organisations performing services that the government would have to perform and that such as subsidy relieves the exempt organisation of tax obligations that other tax payers are often obliged to&nbsp; assume. This notwithstanding, the objective of this paper is to critically appraise the tax exemptions granted to these organisations in Nigeria. Also, to analyse comparatively the tax exempt status granted to not-for-profit organisations in some selected jurisdictions like United Kingdom, United&nbsp; States of America and Australia, in a bid to finding out whether tax exemptions in these jurisdictions are automatic, absolute or limited (that is, subject to some conditions or&nbsp; qualifications). Keywords: Tax, Tax Exemption, Status, Not-For-Profit Organization