Assessment of Soil and Earthworm (As Bio-Indicator) of Heavy Metals around the Cattle Market, Isheri, Along Lagos-Ibadan Express Road.

Heavy metal released by traffic activities on the road sides are important  sources of soil pollution in developed and developing countries for decades. Earthworms have been used as bio indicator of soil pollution (heavy metals) by many researchers over the years.  Vehicular emission is a major source of heavy metal in this site. This research work aimed at examining the level of heavy metals concentration in the soil and in the earthworm at the Isheri Cattle Market along Ibadan-Lagos Express road in Lagos State, Nigeria. The soil samples were collected at the surface and subsurface levels from different sections of the  market (upstream, downstream and around the market) Earthworms were also collected at the three different sections of the market. The concentration of heavy metals at the site is higher than that of the control site collected from Botanical garden, University of Ibadan. The heavy metals were digested using aqua regia (Conc. HNO3 and Conc. HCl in 1:3 ratios) and analyzed by atomic absorption spectrophotometer (AAS). This result showed that the concentration of heavy metals in all the sites ranged from 0.14 – 15.4mg/kg for Cr  , 0.012 – 1.072mg/kg for  Cd  while that of Ni, Cu,  Zn  and Pb are (0.025 – 4.69, 0.33-9.35;  2.42-41.0 and 0.19-15.82 mg/kg). The concentration of heavy metals in earthworm in the three major sections of the market ranged from 18.0 – 909mg/kg for Cr, 0.0014 – 0.056mg/kg for Cd, 0.32 – 1.39 mg/kg for Pb, 1.76 – 66.0mg/kg for Ni, Cu is 9.12 – 489mg/kg and Zn is 3.18 – 12.9mg/kg.  The earthworm present in the market is a good bio-indicator of heavy metals. This implies that vehicular emission and various burning activities are sources of environmental pollution which possesses a serious risk to human health and animals. There is need for a continuous research in this site  to monitor the increase in the concentration of heavy metals because of their toxic and carcinogenic effect in the environment. Key words Earthworm, Heavy metals, Bio- indicato

Combating Financial Crimes Through Forensic Accounting in Nigerian Public Sector

Financial crimes are a global issue which remains unresolved.  These crimes have plagued every corner of the world economy. The adverse effect of these crimes is immense in Nigeria. Continuous research confirmed a strong demand for the forensic accounting of preventing, detecting and arresting of financial crimes menace in Nigeria and the rest of the world. However, the studies of combating financial crimes through forensic accounting are very few in literature and not fully explored in Nigerian public sector. This study therefore, sets to examine the impact of forensic accounting techniques for combating financial crimes in Nigerian public sector. This study employs a survey research design and purposive sampling technique to select the sample of eighty six (86) accountants and auditors of the three selected ministries in Osun State, Nigeria. Both primary and secondary data were collected. The primary data was collected through a designed structured questionnaire. The data collected was analyzed using descriptive and inferential statistical tools. It was found that combating of financial crimes in Nigerian public sector through the application of forensic accounting is possible as the. p–value = 0.00 < 0.01. This study therefore concluded that, government of Nigeria should increase the interest in and facilitate the growth of forensic accounting by giving legal backing for proper monitory and investigation of alleged cases of financial crimes. This study recommended that, all government ministries, agencies and parastatals should establish forensic accounting unit to help strengthen internal controls and ensure thorough investigation in order to prevent, deter and detect financial crimes and the University regulatory body as well as the accounting professional bodies should ensure that forensic accounting courses are included in the curricula to ensure the training and increased awareness of forensic accounting in Nigeria. Keywords: Forensic Accounting, Financial Crimes, Nigerian Public Sector. DOI: 10.7176/RJFA/11-11-05 Publication date:June 30th 202

Response of maize (Zea mays L.) to varied moisture levels under Striga lutea (Lour) infestation in Nigeria

Laboratory and glasshouse trials were used to determine the response of maize plants to varied moisture levels under Striga lutea infestation. Six moisture levels (1.5, 2.0, 2.5, 3.0, 3.5 and 4.0 ml) were applied to striga seed for germination count in the laboratory, while five moisture levels (300, 600, 900, 1200 and 1500 ml) were applied to two maize varieties infested with Striga lutea to assess their tolerance to striga in the glasshouse. The results showed decline in striga germination counts with increased moisture supply in the laboratory and daily moisture application. Supply of 2.00 ml of moisture seemed enough for optimum striga germination. Results from a glasshouse trial also showed significant effects of moisture on striga and maize agronomic characters, except for maize flag leaf length and grain yields. The maize varieties also differed significantly for striga syndrome rating, plant height, and maize grain yield, while variety × infestation as well as variety × moisture differed significantly for almost all the traits assessed. The interactive effects of variety × moisture were significant for all variables except grain yield. Similarly, gradual increase in striga emergence at higher moisture levels from 1.3 (300 m1) to 52.0 (1500 ml) were recorded. Striga syndrome ratings were significantly reduced with increased moisture, thereby enhancing higher grain yield. The use of striga- resistant genotypes in addition to adequate soil moisture will probably boost maize production in striga-endemic areas.Les essais de laboratoire et de serre se sont déroulés à l'Institut de Recherche et de Formation Agricole, Université d'Obafemi Awolowo, Plantation de Moor, Ibadan, Nigeria. Le but était de déterminer la réaction des plantes de maïs aux niveaux différents d'humidité sous l'infestation de Striga lutea. Six niveaux d'humidité (1.5, 2.0, 2.5, 3.0, 3.5, et 4.0 ml) sous une situation de laboratoire, étaient appliqués aux graines de Striga pour le compte de germination, alors que cinq niveaux d'humidité (300, 600, 900, 1200 et 1500 ml niveaux d'humidité) sous condition de serre étaient appliqués aux deux variétés de maïs infestées de Striga lutea pour l'évaluation de leur tolérance au Striga. Les résultats montraient une baisse des comptes de germination de Striga avec une augmentation en provision d'humidité sous condition de laboratoire et d'application d'humidité quotidiennement. Provision de 2.00 ml d'humidité semble être suffisant pour la germination optimale de Striga. Les résultats de l'essai d'une serre montraient aussi des effets considérables d'humidité sur striga et les caractères agronomiques de maïs sauf l'iris de maïs, longueur de feuille et les rendements de grains. Les variétés de maïs aussi différaient considérablement pour l'estimation de syndrome de striga, taille de plante et le rendement de grain de maïs, alors que variété × infestation ainsi que variété × humidité différaient considérablement pour presque tous les traits évalués. Les effets interactifs de variété × humidité étaient considérables pour toutes les variables sauf le rendement de grain. De la même façon, les augmentation graduelles de l'émergence de Striga aux niveaux d'humidité plus élevée de 1.3 (300 ml) à 52.0 (1500 ml) étaient enregistrées. Les estimations de syndrome de Striga étaient considérablement réduites avec l'augmentation d'humidité améliorant de cette façon le rendement plus élevé de grain. L'utilisation de génotypes résistants au Striga en plus d'humidité adéquate du sol pourrait probablement accroitre la production de maïs dans les zones endémique de Striga. Ghana Journal of Agricultural Science Vol. 39 (1) 2006: pp. 3-1

Determinant of Aquaculture Technologies Adoption among Fish-Farmers in Obafemi – Owode Local Government Area of Ogun State, Nigeria

The study was conducted to assess the determinant of aquaculture technologies adoption among fish-farmers in Obafemi – Owode local government area of Ogun State, Nigeria. Primary data were obtained from 224 fish farmers with an interview-schedule guide and field observation using simple random sampling and snow-balling sampling techniques during 2008 culture period. The study revealed that majority of the respondents were male (78.6%) within active age group of 41-50 years (47.0%), had primary education (51.0%), with household size of 7-8 persons (35.7%), farming as primary occupation (71.4%), fish farming experience of 3-4 years (40.0%) and belonged to fish farmers organization (51.4%). The major constraints in aquaculture were lack of access to appropriate land (31.4%), non-availability of micro-credits (97.1%), lateness in the supply of technological packages (75%), lack of infrastructural facilities (75%) and spatial factors to extension services and inputs (67.1%). The result of chi-square analysis showed that only sex (0.672, p<0.01) and extension agents (0.060; p<0.01) had significant association between socio-economic information variables and aquaculture technologies adoption. Based on the findings of this study, the following were therefore recommended: In an enterprise where a large proportion of the fish farmers were literate, adoption of disseminated improved innovation by extension agents will be embraced, high proximity to extension and communication services as well as aquaculture inputs will be enhanced if farmers formed themselves into cooperative societies, provision of rural infrastructures, as well as credit facilities should be provided by government.  Participatory development of technologies between researchers and farmers are essential factors for adoption of new fish farming technologies.   &nbsp

Informal Sector and Tax Compliance in Nigeria- Challenges and Opportunities

Taxing the Informal Sector (IS) and its taxpayers’ compliance level has become a focus of attention in recent times by scholars and policy makers because of IS contribution to the country. IS seems difficult to tax because of administrative problems, human capital and personnel shortage, lack of record keeping, nature of its economic activities and cost implications. Therefore, there is need for better understanding of the concept, challenges, and methods of taxing, and of promoting tax compliance (TC) in the IS. It is against this background that the study examined IS and TC in Nigeria with its challenges and opportunities. Exploratory research design was adopted for the study with focus on literatures in the area of taxation, accounting and finance. The study concluded that taxing the IS is very important to any developing country as this achieved three things: revenue, growth and governance. Government needs to expand its tax net with much focus on the IS as any further neglect of this sector might dampen the moral of some individual taxpayers especially those in the formal sector who had been voluntarily paying tax. However, there is need for simplification of tax laws and establishment of tax courts, tax education and enlightenment, inter-agency collaboration and provision of Tax Identification Number (TIN), government should also exhibit accountability and transparency in order to build trust in the informal sector operators for tax compliance

Measurement of agricultural mechanization index and analysis of agricultural productivity of farm settlements in Southwest Nigeria

The levels of agricultural mechanization on some farms in two states in Southwest of Nigeria were measured and the productivity of each of the surveyed farms was analyzed. Factors that lead to profitability of farm activities and whole farms were deduced.  Structured questionnaire was used to establish the socio – economic characteristics, educational level, and technical knowhow of the farmers.  The inventory of the farm machinery was also established at each of the farm settlements visited.  Agricultural mechanization index was used to evaluate the level of agricultural mechanization while the level of productivity for each farm settlement was determined as an inverse of the work output of the explicit factors involved in production function (capital or machine and labour).  Profitability of activities was measured in terms of gross margin and of whole farms.  This was measured subjectively as net benefits of physical productivity (crop yield) and the returns from the resources used during production activities.  The results of the farm mechanization index revealed that the average level of mechanization in Ogun and Osun States was 31.3% and 28.6%, respectively and the average level of mechanization in the two States was 30.6% while the total productivity ranges between 0.0115 ha/kWh and 0.0951 ha/kWh.  The average physical productivity (crop yield) on maize ranges between 1.2 to 1.7 tons/ha and that of cassava was about 11.5 tons/ha in the two states.  The sustainability analysis of the schemes indicated that inconsistency in agricultural mechanization policy, lack of favorable conditions for full integration of agricultural mechanization, lack of essential infrastructure and financial credits among other variables explained the observed low spectrum in the scale of production.Keywords: agricultural mechanization, mechanization index, agricultural productivity, farm settlement, farm machinery, settlement, sustainability Citation: Olaoye, J. O., and A. O. Rotimi.  Measurement of agricultural mechanization index and analysis of agricultural productivity of farm settlements in Southwest Nigeria.  Agric Eng Int: CIGR Journal. 2010, 12(1): 125-134.&nbsp

Efficacy of modified polycross method in development of sugarcane progenies

There has not been appreciable progress in development of productive commercial sugarcane varieties in Nigeria due to low technological development. Consequently, a modified polycross breeding scheme was developed to generate superior progenies that could replace existing low yielding varieties. The objective of this study therefore was to test the efficacy of the breeding scheme by  assessing  the genetic variability and inheritance  of  characters  associated  with  economic sugarcane traits  (cane  yield  and  sucrose content) among the progenies as well as identify those with superior performance over the best checks. The results showed significant differences (P 0.05 < 0.001) for all the traits as well as the presence of high genetic variability for the studied traits except for brix among the progenies. Rank summation index based on the combination of cane yield and brix, identified three progenies USRI/08/12, USRI/08/22 and USRI/08/25 as being superior to the highest yielding check varieties. The results showed that the modified polycross method is as efficient as the Hawaiian polycross technique and more economical in the development of high yielding commercial sugarcane varieties in low technological developed sugarcane breeding programme.Key Words: Crop cycles, Heritability, Rank Summation Index, Saccharum officinarum L

Control of Brochothrix thermosphacta in Pork Meat Using Lactococcus lactis subsp. lactis I23 Isolated from Beef

This study evaluated the antimicrobial activities of two lactic acid bacteria, Lactococcus lactis subsp. lactis I23 and Lactococcus lactis subsp. lactis E91, against Brochothrix thermosphacta in pork meat during storage at ambient temperature (30°C) for 168 h. The LAB strains and the spoilage organism were inoculated on fresh pork samples at 1×106 CFUg-1. Results showed about 3 log reduction in the spoilage organism in LAB inoculated samples after 48 h of storage. The spoilage organism showed susceptibility to antimicrobial action of Lactococcus lactis subsp. lactis I23. There was reduction in the count of Enterobacteriaceae, and no detection of Staphylococcus in the samples inoculated with Lactococcus lactis subsp. lactis I23 strain. Count of Staphylococcus was between 2.04 and 3.11 log in the untreated samples, and detection was not observed until 72 h of storage. Conclusively, growth of Brochothrix thermosphacta was effectively controlled by nisin producing Lactococcus lactis subsp. lactis I23 in fresh pork meat and this could enhance the shelf life of the product

Theme: Renewable Energy and Sustainability Experimental and Numerical Study of Drying of Moringa Oleifera Leaves

Drying is a preservation technique to reduce the water content of the food product to a safe level and to minimize biochemical reactions of the degradation and also to increase the shelf life of the product. Moringa being an agricultural product of high chemical, nutritional and medical use is susceptible to degradation due to relatively high moisture content. Moringa leaf is sensitive to sunlight, therefore, forced convection drying method with two types of air velocities (2.2 and 1.2 m/s) was employed in its drying. A batch of moringa leaves of 200g by mass having an initial moisture content of 83% wet basis was dried to desired 14% wet basis  moisture content at average temperature of 40oC. Drying chamber and ambient temperatures, relative humidity, air flow velocity and rate of weight reduction were measured. The experimental and model results were statistically validated. Also numerical modeling of heat and mass transfer that occurred in the drying process was done using COMSOL Multiphysics 4.3b that uses finite element approach. It took between 10 and 12 hours to dry moringa leaves to the desired moisture content at drying air velocity 2.2 m/s and 1.2 m/s respectively. The results predicted from the modelling when compared with the experimental data have a considerably agreement

Breadfruit starch-wheat flour noodles: preparation, proximate compositions and culinary properties

Proximate compositions, culinary and sensory properties of noodles prepared from proportionate combinations of breadfruit starch and wheat flour were investigated. Breadfruit starch (BS) isolated from matured breadfruit (Artocarpus altilis) was used to produce noodles in combination with hard red wheat flour (WF) at a ratio of 100% WF:0% BS, 80% WF:20% BS, 60% WF:40% BS, 40% WF:60% BS, 20% WF:80% BS. The protein, fat, ash, crude fibre and moisture contents of the Breadfruit starch-Wheat flour (BSWF) noodles prepared from the above blends ranged from 0.65 to 10.88%, 0.35 to 3.15%, 1.28 to 2.25%, 1.18 to 1.45% and 4.65 to 5.45%, respectively. The contents of protein, fat, ash and crude fibre increased as the percentage breadfruit starch decreased. However, values of moisture content did not follow the same trend, instead higher values were found for 100% BS:0% WF (5.35%) and 20% BS:80% WF (5.45%). The cooking yield of the BSWF noodles ranged from 21.02 (60% BS:40% WF) to 23.75 g (100% BS:0% WF), cooking loss ranged from 5.49 (20% BS:80% WF) to 9.19% (100% BS:0% WF), while swelling index ranged from 3.1 (20% BS:80% WF) to 3.4 (100% BS:0% WF). Throughout the study, noodles produced from blends of 20% breadfruit starch and 80% wheat flour showed superior proximate, culinary and sensory attributes