ACCOUNTING REGULATORY FRAMEWORKS AND PUBLIC INSTITUTIONS’ COMPLIANCE IN NIGERIA

This paper is an attempt to investigate the rate of compliance of public institutions with the framework stipulations of accounting regulations in Nigeria. Series of accounting Regulatory Provisions guiding preparation and presentation of financial reports in public institutions were examined. Descriptive statistical methods - Simple Percentage Method (SPM) and Chi-square were used on 50 Respondents from Ministry of Finance and the Office of Accountant General of the State of Osun in Nigeria. The paper revealed that there is a positive relationship between regulatory framework and financial reports preparation and presentations in Osun State. The study recommends that Proper trainings on public sector accounting and establishments of performance evaluation of employees should be put in place in order to make public institutions account more effective in the State of Osun

VARIETAL RELEASE: RELEASE OF TWO DUAL PURPOSE OFADA RICE VARIETIES (FUNAABOR- 1 AND FUNAABOR-2) BY FEDERAL UNIVERSITY OF AGRICULTURE, ABEOKUTA (FUNAAB)

Two new dual purpose Ofada rice varieties (Oryza sativa) were developed and released by Federal University of Agriculture, Abeokuta in collaboration with National Cereals Research Institute, Badeggi, Nigeria, Africa Rice Centre, Ibadan, Nigeria and National Rice/Maize Centre, Moor Plantation, Ibadan, Nigeria. A bottom-top approach was used for Ofada rice seed collection (accessions) from Farmer’s field based on Farmer’s preference. The collected Ofada rice seed (mixtures) were purified and field selection done using recurrent selection methods for desired morpho-agronomic, adaptive and nutritional characters. Repeated cycles of selection was done resulting in four distinct Ofada rice varieties, while two outstanding and dual purpose; upland and lowland agroecologies (first of its type in Nigeria) Ofada rice varieties were selected; FUNAABOR- 1 (aka Ofada gold) and FUNAABOR -2 (aka Ofada white) were finally selected, registered and released, after they were tested for acceptability, adaptability and stability across all south western states and in addition Edo and Delta states of Nigeria. The distinctive and specific descriptors of both released Ofada rice varieties are hereby presented:Â

The Unknown Risk of Vertical Transmission in Sleeping Sickness—A Literature Review

Children with human African trypanosomiasis (HAT) present with a range of generally non-specific symptoms. Late diagnosis is frequent with often tragic outcomes. Trypanosomes can infect the foetus by crossing the placenta. Unequivocal cases of congenital infection that have been reported include newborn babies of infected mothers who were diagnosed with HAT in the first 5 days of life and children of infected mothers who had never entered an endemic country themselves

ACCOUNTING REGULATORY FRAMEWORK AND PUBLIC INSTITUTIONS' COMPLIANCE IN NIGERIA

This paper is an attempt to investigate the rate of compliance of public institutions with the framework stipulations of accounting regulations in Nigeria. Series of accounting Regulatory Provisions guiding preparation and presentation of financial reports in public institutions were examined. Descriptive statistical methods - Simple Percentage Method (SPM) and Chi-square were used on 50 Respondents from Ministry of Finance and the Office of Accountant General of the State of Osun in Nigeria. The paper revealed that there is a positive relationship between regulatory framework and financial reports preparation and presentations in Osun State. The study recommends that Proper trainings on public sector accounting and establishments of performance evaluation of employees should be put in place in order to make public institutions account more effective in the State of Osun

Effect of Spatial Arrangement on the Performance of Cowpea /Maize Intercrop in Derived Savannah of Nigeria

Promising varieties of cowpea were found to be adaptable in the derived savannah; however, their performances in intercropping systems have not been investigated. Therefore, there is the need to investigate the effect of spatial arrangement of maize/cowpea on the performance of maize and cowpea. The experiment was a 2 x 5 factorial in randomized complete block design. A field experiment was conducted at Federal College of Education, Osiele, Abeokuta, Nigeria during the late cropping seasons of 2009 and 2010. The intercrop proportion mixture and population adopted in this study were additive and replacement series while Oloyin and Sokoto cowpea varieties were combined with TZESR-W maize variety as follows: Oloyin + maize in alternate row, Oloyin + maize in alternate row, Oloyin + maize in alternate stand, Oloyin + maize in strip cropping, Sokoto + maize in alternate row, Sokoto + maize in alternate row, Sokoto + maize in alternate stand, Sokoto + maize in strip cropping, sole maize, Sole cowpea. Land Equivalent Ratio (LER) was used to determine the productivity of the intercrop. The grain yield of cowpea obtained from alternate row intercrop and sole cowpea for 2009 and 2010 were similar. However, the grain yield of cowpea obtained from alternate row was 33, 37 and 59% higher than alternated stand, alternate row replacement and strip crop, respectively. Oloyin variety had significantly higher grain yield than Sokoto. Interaction of cowpea variety x spatial arrangement x cropping season was significant on 1000-seed weight. The two additive series had higher land equivalent ratio compared to replacement series. Maize yield was not affected in two additive series. In conclusion, intercrop was more productive than sole. The two additives arrangement enhances the performance grain yield of maize, Oloyin and Sokoto cowpea varieties