The Impact Of Environmental Accounting On Corporate Performance In Nigeria

Companies’ approach to the environment is regarded as one of the major factors influencing corporate performance in Nigeria.  The objective of this study is to investigate if there is any significant relationship between environmental accounting and corporate performance in Nigeria.  The data for the study were collected from annual report and accounts of fourteen randomly selected quoted companies in Nigeria. The data were analysed using multiple regression analysis. The findings of the result show that there is significant negative relationship between environmental accounting and Return on Capital Employed (ROCE) and Earnings Per Share (EPS) and a significant positive relationship between Environmental Accounting and Net Profit Margin and Dividend Per Share. Based on this it was recommended that government should give tax credit to organizations that comply with its environmental  laws and that environmental reporting should be made compulsory in Nigeria so as to improve the performance of organizations and the nation as a whole. Keywords: Environmental Accounting, Corporate Performance, Corporate Report

The prevalence of peripheral arterial disease in diabetic subjects in south-west Nigeria

Background: Peripheral arterial disease (PAD) is rarely sought for and generally underdiagnosed even in diabetics in developing countries like Nigeria. PAD is easily detected and diagnosed by the ankle-brachial index, a simple and reliable test. Objectives: To determine the prevalence of PAD in diabetic subjects aged 50–89 years and the value of ankle-brachial index measurement in the detection of PAD. Method: A cross-sectional descriptive study of 219 diabetic subjects aged 50–89 years was carried out. The participants were administered a pre-tested questionnaire and measurement of ankle-brachial index (ABI) was done. The ankle-brachial index < 0.90 was considered equivalent to peripheral arterial disease. Results: The overall prevalence of PAD was 52.5%. The prevalence of symptomatic PAD was 28.7% whilst that of asymptomatic PAD was 71.3%. There were a number of associations with PAD which included, age (p < 0.05), sex (p < 0.05), and marital status (p < 0.05). The use of the ankle-brachial index in the detection of PAD was clearly more reliable than the clinical methods like history of intermittent claudication and absence or presence of pedal pulses. Conclusion: The prevalence of PAD is relatively high in diabetic subjects in the southwestern region of Nigeria. Notable is the fact that a higher proportion was asymptomatic. Also the use of ABI is of great value in the detection of PAD as evidenced by a clearly more objective assessment of PAD compared to both intermittent claudication and absent pedal pulses

A Simulation of the Removal of Fuel Subsidy and the Performance of the Agricultural Sector in Nigeria using a Dynamic Computable General Equilibrium Approach

This study analysed the response of the agricultural sector to the removal of subsidy on refined petroleum in Nigeria, given its strategic role as a critical sector. Using a dynamic energy-environment CGE model based on the 2006 Nigerian Social Accounting Matrix (SAM), the study presents the results of the response of the agricultural sector to three different simulation scenarios. These include a partial (50 percent), gradual and a one shot (complete) removal of subsidy on imported refined oil in Nigeria. The results provided evidence that a complete or one shot removal of fuel subsidy is more favourable in terms of better performance of the agricultural sector as many of the key macroeconomic variables increased under the complete removal simulation scenario. It is recommended that a one shot removal of fuel subsidy will strengthen the agricultural sector performance and outputs, even though prices will move up in the short term. The long term benefits to the sector when funds are allocated to infrastructural and technological development will support overall growth and enhance food security in Nigeria. Â

Intraspecific reproductive variabilities in Capsicum frutescens (L.) in Nigeria

Natural intraspecific and interspecific crosses among Capsicum species are very high, resulting in intermediary forms which are complex to categorize. It is likely that through these crosses, new species or varieties may have arisen. The present study evaluated intraspecific reproductive variablities among eight accessions of C. fructesens. Each accession was planted in 10-litre plastic buckets arranged in single lines of inter- and intra-row (70 cm x 50 cm) and filled with loamy soil in five replicates at the Department of Pure and Applied Botany Screen House, Federal University of Agriculture, Abeokuta (Latitude 7°9'N, longitude 30°21'E), Nigeria. Quantitative and qualitative reproductive characters were evaluated through measurements and visual observation, respectively. Means were separated using the Duncan's Multiple Range Test at p ˂ 0.05 (Statistical Analysis Systems version 9.2). The wide variation in the flower position, corolla colour, corolla spot colour, anthocyanin spots, fruit colour at intermediate and maturity, fruit set, days to flowering and fruiting, number of seeds per fruit and locules between AS002 and other accessions revealed that AS002 was significantly different. The study, therefore, suggests AS002 to be a new species in Nigeria, suspected to be C. baccatum, and also the best among the accessions for breeding purposes

Intraspecific reproductive variabilities in capsicum frutescens (L.) in Nigeria

Natural intraspecific and interspecific crosses among Capsicum species are very high, resulting in intermediary forms which are complex to categorize. It is likely that through these crosses, new species or varieties may have arisen. The present study evaluated intraspecific reproductive variablities among eight accessions of C. fructesens. Each accession was planted in 10-litre plastic buckets arranged in single lines of inter- and intra-row (70 cm x 50 cm) and filled with loamy soil in five replicates at the Department of Pure and Applied Botany Screen House, Federal University of Agriculture, Abeokuta (Latitude 7°9'N, longitude 30°21'E), Nigeria. Quantitative and qualitative reproductive characters were evaluated through measurements and visual observation, respectively. Means were separated using the Duncan's Multiple Range Test at p ˂ 0.05 (Statistical Analysis Systems version 9.2). The wide variation in the flower position, corolla colour, corolla spot colour, anthocyanin spots, fruit colour at intermediate and maturity, fruit set, days to flowering and fruiting, number of seeds per fruit and locules between AS002 and other accessions revealed that AS002 was significantly different. The study, therefore, suggests AS002 to be a new species in Nigeria, suspected to be C. baccatum, and also the best among the accessions for breeding purposes

The Kikuchi-Fujimoto Disease in Nigeria: A Case Report and Literature Review

The Kikuchi-Fujimoto is a rare, self-limiting disease, which is characterized by regional lymphadenopathy. It occurs worldwide with a higher prevalence among Asians and women below the age of forty years. We present 41-year-old Nigerian woman who was investigated extensively for unilateral left cervical lymphadenopathy. She was eventually diagnosed as having the Kikuchi-Fujimoto disease and was managed conservatively thereafter. We describe a case report and review of literature for better awareness of the disease amongst medical practitioners and pathologists in Africa

Hemoglobin and ferritin concentrations in subjects with metabolic syndrome

Background Metabolic syndrome (MetS), a clinical condition characterized by insulin resistance, glucose intolerance, dyslipidemia, hypertension, and obesity, has been linked with raised levels of serum ferritin (Sfr) concentrations. Objectives This study was carried out to compare hemoglobin (Hb) and Sfr concentrations in patients with MetS, regular donors and first-time donors. Materials and Methods A total of 102 subjects who were between 18 and 60 years were enrolled for the study. They were divided into three groups. The first group (n = 20) was made up of 5 males and 15 females, all who met the criteria that define MetS. The second group (n = 52; M = 34, F = 18) were regular donors, while the last group (n = 30; M = 16, F = 14) were first-time donors or those who had not donated before. Following an overnight fast, 20 mL of venous blood was drawn from each subject. About 5 mL of this was put into sodium ethylenediaminetetraacetate (EDTA) specimen bottles for the full blood count parameters with Sysmex KX-21N hematology analyzer (made in Japan). The remaining 15 mL had serum separated for Sfr assay using enzyme-linked immunosorbent assay (ELISA) with a commercial assay kit manufactured by Teco Diagnostics. Results Significant difference was found in the mean Sfr concentration of subjects with MetS (163 ± 136.92 ng/mL) and regular donors (41.46 ± 40.33 ng/mL), P = 0.001. The mean Sfr concentrations of subjects with MetS (163 ± 136.92 ng/mL) were also higher than that of first-time donors (102.46 ± 80.26 ng/mL), but it was not statistically significant, P = 0.053. The Hb concentrations of the three groups were not significantly different. Conclusion Sfr concentrations of regular donors were lower than that of subjects with MetS and first-time donors. The difference between regular donors and subjects with MetS was statistically significant. However, there is no significant difference in the Hb concentrations in the three groups. MetS is not associated with anemia or hyperferritinemia

Modelling and Optimization of Laser Alloyed AISI 422 Stainless Steel Using Taguchi Approach and Response Surface Model (RSM)

This research paper demonstrates the application of Taguchi method and Response surface Methodology (RSM) for optimization of alloyed depth in laser alloying of AISI 422 martensitic stainless steel. The experiment was designed and carried out on the basis of standard L9 Taguchi’s orthogonal array in which three laser processing parameters such as laser power, scanning speed and powder feed rate were arranged at three levels. The processing parameters played an important role in the quality of alloyed coating produced and proper control of these processing parameters resulted in quality alloyed depth and hardness property. From the analysis of mean values of variance (ANOVA) and response surface numerical analysis, the significant laser processing parameters were indentified. The results showed that laser power and scanning speed are the most significant parameters affecting the alloyed depth of laser surface alloying (LSA), while the influence of powder feed rate is much minimal

Correlates of serum lipoprotein (A) in children and adolescents in the United States. The third National Health Nutrition and Examination Survey (NHANES-III)

OBJECTIVE: To determine the correlates of serum lipoprotein (a) (Lp(a)) in children and adolescents in the United States. METHODS: Cross-sectional study using representative data from a US national sample for persons aged 4–19 years participating in The Third National Health Nutrition and Examination Survey (NHANES-III). RESULTS: We observed ethnicity-related differences in levels of Lp(a) > 30 mg/dl, with values being markedly higher in African American (black) than nonhispanic white (white) and Mexican American children in multivariate model (P < 0.001). Higher levels of Lp(a) > 30 mg/dl associated with parental history of body mass index and residence in metro compared to nonmetro in Blacks, and high birth weight in Mexican American children in the NHANES-III. In the entire group, total cholesterol (which included Lp(a)) and parental history of premature heart attack/angina before age 50 (P < 0.02) showed consistent, independent, positive association with Lp(a). In subgroup analysis, this association was only evident in white (P = 0.04) and black (P = 0.05) children. However, no such collective consistent associations of Lp(a) were found with age, gender, or birth weight. CONCLUSION: Ethnicity-related differences in mean Lp(a) exist among children and adolescents in the United States and parental history of premature heart attack/angina significantly associated with levels of Lp(a) in children. Further research on the associations of Lp(a) levels in childhood with subsequent risk of atherosclerosis is needed