Effect of Corporate Governance Compositions on Financial Reporting Timeliness in Nigerian Deposit Money Banks

This study ascertained the effect of corporate governance compositions on timeliness of financial reporting in deposit money banks in Nigeria. Ex Post Facto research design was employed for this study. Purposive sampling was used to select eight (8) deposit money banks in Nigeria with international authorization. Data were extracted from annual reports and accounts of the sampled banks and analyzed with regression analysis. The results show that board size has a positive and significant effect on financial reporting timeliness deposit money banks in Nigeria, while audit committee independence has a positive but insignificant effect on financial reporting timeliness of deposit money banks in Nigeria. Therefore, on the basis of the findings and conclusions of the study, the study recommends among other things that the number of banks board of directors should play a vital role in how well it can oversee daily operations of the institution and monitor management

Different Methods of Forming Cold Fronts in Non-Merging Clusters

Sharp edges in X-ray surface brightness with continuous gas pressure called cold fronts have been often found in relaxed galaxy clusters such as Abell 496. Models that explain cold fronts as surviving cores of head-on subcluster mergers do not work well for these clusters and competing models involving gas sloshing have been recently proposed. Here, we test some concrete predictions of these models in a combined analysis of density, temperature, metal abundances and abundance ratios in a deep Chandra exposure of Abell 496. We confirm that the chemical discontinuities found in this cluster are not consistent with a core merger remnant scenario. However, we find chemical gradients across a spiral "arm" discovered at 73 kpc north of the cluster center and coincident with the sharp edge of the main cold front in the cluster. Despite the overall SN Ia iron mass fraction dominance found within the cooling radius of this cluster, the metal enrichment along the arm, determined from silicon and iron abundances, is consistent with a lower SN Ia iron mass fraction (51% +- 14%) than that measured in the surrounding regions (85% +- 14%). The "arm" is also significantly colder than the surroundings by 0.5-1.6 keV. The arm extends from a boxy colder region surrounding the center of the cluster, where two other cold fronts are found. This cold arm is a prediction of current high resolution numerical simulations as a result of an off-center encounter with a less massive pure dark matter halo and we suggest that the cold fronts in A496 provide the first clear corroboration of such model, where the closest encounter happened ~ 0.5 Gyr ago. We also argue for a possible candidate dark matter halo responsible for the cold fronts in the outskirts of A496.Comment: 11 ApJ pages, 1 Table, 16 Figures, accepted for publication in the Astrophysical Journal. For full version with all hi-res figures click on http://www.astro.lsa.umich.edu/~rdupke/a496sub.pd

The effect of core-shell engineering on the energy product of magnetic nanometals.

Solution-based growth of magnetic FePt-FeCo (core-shell) nanoparticles with a controllable shell thickness has been demonstrated. The transition from spin canting to exchange coupling of FePt-FeCo core-shell nanostructures leads to a 28% increase in the coercivity (12.8 KOe) and a two-fold enhancement in the energy product (9.11 MGOe)

Immune-Mediated Inflammation May Contribute to the Pathogenesis of Cardiovascular Disease in Mucopolysaccharidosis Type I.

BackgroundCardiovascular disease, a progressive manifestation of α-L-iduronidase deficiency or mucopolysaccharidosis type I, continues in patients both untreated and treated with hematopoietic stem cell transplantation or intravenous enzyme replacement. Few studies have examined the effects of α-L-iduronidase deficiency and subsequent glycosaminoglycan storage upon arterial gene expression to understand the pathogenesis of cardiovascular disease.MethodsGene expression in carotid artery, ascending, and descending aortas from four non-tolerized, non-enzyme treated 19 month-old mucopolysaccharidosis type I dogs was compared with expression in corresponding vascular segments from three normal, age-matched dogs. Data were analyzed using R and whole genome network correlation analysis, a bias-free method of categorizing expression level and significance into discrete modules. Genes were further categorized based on module-trait relationships. Expression of clusterin, a protein implicated in other etiologies of cardiovascular disease, was assessed in canine and murine mucopolysaccharidosis type I aortas via Western blot and in situ immunohistochemistry.ResultsGene families with more than two-fold, significant increased expression involved lysosomal function, proteasome function, and immune regulation. Significantly downregulated genes were related to cellular adhesion, cytoskeletal elements, and calcium regulation. Clusterin gene overexpression (9-fold) and protein overexpression (1.3 to 1.62-fold) was confirmed and located specifically in arterial plaques of mucopolysaccharidosis-affected dogs and mice.ConclusionsOverexpression of lysosomal and proteasomal-related genes are expected responses to cellular stress induced by lysosomal storage in mucopolysaccharidosis type I. Upregulation of immunity-related genes implicates the potential involvement of glycosaminoglycan-induced inflammation in the pathogenesis of mucopolysaccharidosis-related arterial disease, for which clusterin represents a potential biomarker

Quantum Necking in Stressed Metallic Nanowires

When a macroscopic metallic wire is subject to tensile stress, it necks down smoothly as it elongates. We show that nanowires with radii comparable to the Fermi wavelength display remarkably different behavior. Using concepts from fluid dynamics, a PDE for nanowire shape evolution is derived from a semiclassical energy functional that includes electron-shell effects. A rich dynamics involving movement and interaction of kinks connecting locally stable radii is found, and a new class of universal equilibrium shapes is predicted.Comment: 4 pages, 3 postscript figures. New result on universal equilibrium shape

Ficus platyphylla promotes fertility in female Rattus norvegicus Wistar strain: a preliminary study

<p>Abstract</p> <p>Background</p> <p><it>Ficus platyphylla </it>Delile (family- Moracea) commonly called gutta percha tree is a deciduous plant found in savannah areas. It grows widely in the Northern part of Nigeria, up to 60 ft. high and is known as 'gamji' by the Hausas. The seeds, bark and leaves have been used traditionally in combination to promote fertility. Scientifically, the plant has been shown to have analgesic, anti-inflammatory and CNS effects. The present study was to validate the use of this plant to promote fertility in female Rattus norvegicus Wistar strain using various fertility parameters.</p> <p>Methods</p> <p>Female Rattus norvegicus Wistar strain weighing between 150-180 g were randomly selected and divided into two major groups. Each group was subdivided into 5 treatment groups of 100, 200, 400 mg/kg BW of aqueous extract of <it>F. platyphylla </it>and a control group of 5 ml/kg of distilled water. A positive control of clomiphene citrate was used. Treatment of the first group was discontinued after 15 days prior to mating (pre-mating treatment group), while the other was treated continuously till delivery (continuous treatment group). At the 10^thday, females were sacrificed and implantation sites were checked and embryos counted. Upon delivery, litter sizes were determined and the pups weighed and checked for deformities. Other reproductive indices were calculated. Data were analyzed by one-way analysis of variance and students T-test. Proportions were analysed by Chi square. Statistical evaluations were performed using STATS programs and Graphpad prism, and a difference was considered statistically significant at P < 0.05.</p> <p>Results</p> <p>There was a significant reduction in the percentage post implantation losses of both the pre-treatment and the continuous treatment groups when compared to their distil water controls. The litter size of the pre-treatment group was similar to the distil water group while at 400 mg/kg, the continuous treatment group showed an increase in the litter size similar to that of the clomiphene group. There were no observed external deformities in the pups.</p> <p>Conclusions</p> <p>Administration of aqueous extract of <it>F. platyphylla </it>promotes fertility by reducing post implantation loss and by increasing litter size in female Rattus norvegicus Wistar strain.</p

Objective Review of Mediastinal Lymph Node Examination in a Lung Cancer Resection Cohort

Background:Accurate staging of resected lung cancer requires mediastinal lymph node (MLN) examination. MLN dissection (MLND) and systematic sampling (SS) are acceptable procedures; random sampling (RS) and no sampling (NS) are not. Forty percent of US lung cancer resections have NS. We closely examined the pattern of MLN examination in a lung resection cohort.Methods:This is a retrospective review of all lung cancer resections in Memphis, TN, from 2004 to 2007. We compared operating surgeons' claims to the pathology report and an audit of the operation narrative by an independent surgeon.Results:Forty-five percent of resections were reported by surgeons as MLND, 8% RS, and 48% NS. None met pathology criteria for MLND, 9% were SS, 50% were RS, and 42% were NS. The concordance rate between the operating surgeon and pathology report was 39%. The surgeon audit suggested 29% of resections had MLND, 26% RS, and 45% NS. Concordance between operating and auditing surgeons was 71%. Sublobar resection, T1 stage, and age were associated with NS.Conclusions:Most resections had suboptimal MLN examination. Concordance was poor between surgeon claims, objective review of pathology reports, and an independent surgeon audit. The higher concordance between operating and auditing surgeons may suggest incomplete pathology examination of MLN material. The terms used by operating surgeons to describe MLN retrieval were often inaccurate