Length-Weight Relationship and Condition Factor of Oreochromis niloticus (Linnaeus, 1758) in Selected Tropical Reservoirs of Ekiti State, Southwest Nigeria

In Ekiti State, southwest Nigeria, Oreochromis niloticus is significant to live. This investigation was conducted to improve its sustainable management and access the length-weight relationship and condition factor of O. niloticus across important reservoirs in Ekiti State from November 2017 to October 2019. Collected specimens were weighed to the nearest gram, while the entire lengths were measured to the closest centimetre. Log-transformed regression was used to determine the fish's growth pattern in the reservoirs. The gradient comparison was done using the T-test. The length and weight of the species in the reservoirs showed a significant association. All length-weight relationships had r2 values greater than 0.8150 and were significant at P < 0.05. In the length-weight relationship of O. niloticus, the values of the exponent b in Egbe, Ero, and Ureje reservoirs varied from 2.45 to 2.87, 3.02 to 3.20, and 2.45 to 2.82, respectively. The results of regression coefficient b obtained showed that in the combined season, male, female and combined sexes from the Ero reservoir had isometric growth patterns with growth exponent b values of 3.18, 3.20 and 3.19 respectively that were not statistically different from 3. These results contradicted the negative allometric growth pattern in the Egbe and Ureje reservoirs. The condition factor during the dry season ranged from 1.93-2.05, 2.05-2.11, and 1.93-2.03 for fish in Egbe, Ero, and Ureje reservoirs, respectively while in the rainy season, it ranged from 2.00-2.02; 2.08-2.09 and 1.96-2.01 respectively. The fish species studied in the reservoirs lived above- average life and thus indicate that the prevailing ecological conditions in the reservoirs were not beyond the forbearance range for the fish species since their condition factors were within the range considered adequate for freshwater fishes in tropical waters

Metal Accumulation in Ekiti State's Three Major Dams' Water and Sediments, the Ecological Hazards Assessment and Consequences on Human Health

Water is indispensable to life. Consequently, water and sediment contamination poses severe ecological threats to life. Thus, this investigation aimed to evaluate metal deposition in the sediments and surface water in Ekiti State's three dams and to analyze its potential ecological effects on man's bodily, social, and mental well-being. Metal levels in sediments and dam water were determined using Atomic Absorption Spectroscopy (AAS). Average values of the metals in Egbe, Ero, and Ureje dams, except for K, Mn, and Pb (in Ureje dam), were lower than the acceptable boundaries of local and foreign establishments. The values of the risk quotient (HQ) on the skin and consumption contacts with all metals (except Mn for ingestion exposure for children) were less than one in the Egbe, Ero, and Ureje dams for both adults and children. Consumption HQ values were higher than skin HQ values in the three dams for children and grown-ups. The total hazard index (HI) posed adverse non-carcinogenic risk to children in the catchment area of the dams while the adults were not affected by the non-carcinogenic hazard. The highest cancer hazard was found in the Ureje dam, while the lowest was in the Ero dam. Further, adults were prone to higher cancer risk than children. Using multiple pollution indices revealed that the sediments in Egbe, Ero, and Ureje dams were less contaminated by harmful metals in dry and wet periods. There is a need to reduce current polluting anthropogenic activities around the dams

WORK-LIFE BALANCE OF EMPLOYEES AND FINANCIAL PERFORMANCE OF BANKS LISTED ON THE NIGERIAN STOCK MARKET

The objective of this study is to ascertain the relationship between the financial performance of banks listed on the Nigerian Stock Market and the work-life balance of employees. A survey research design was adopted. Data was collected through the administration of 100 copies of questionnaires to respondents using systematic sampling approach. The sample size was chosen by ranking banks in Nigeria based on their financial performance (measured by Return on Assets). The highest two and lowest two banks were chosen. Spearman rank correlation was used for analysis with the aid of statistical packages for social sciences. The results revealed is a positive but not significant relationship between financial performance of companies and work-life balance of the employees. Enforcement of national policies by Government that promote work life balance by Government is recommended. This is expected to bring a favorable financial performance of companies listed on the Nigerian Stock Market and by extension, economic developmen

Balanced score card and performance evaluation in Small and Medium Enterprises (SMEs) in Nigeria

The balanced scorecard (BSC) is a strategic appraisal measure which incorporates non-financial measures to complement traditional financial measures. BSC captures more measures in assessing performance within an organization and these areas include perspectives on customers, internal business process, and learning and growth. As a result, BSC helps an organization in achieving an all-inclusive appraisal of its performance. This paper assessed the level of awareness and implementation of the balanced score card (BSC) in small and medium firms in Nigeria. The study employed a descriptive research design and primary data was used. The hypothesis was tested using the Pearson correlation coefficient and findings revealed that BSC have not been adopted by Nigeria small and medium companies due to lack of awareness, expertise and finance. The study recommended that more researches be conducted in this direction and Nigerian small and medium scale associations should partner with researchers on the new concept in training members on this approach

International Financial Reporting Standards and Foreign Direct Investment in Nigeria

lmernational Financial Reporting Standards (I FRS) have been accepted in countries main~l ' because it is wide~v believed tlwt those standards enhance transparency in the preparation of financial statements. Consequent~v, increased transparency should lead to enhanced Foreign Direct Investments (FDI). The purpose of this paper was to ascertain the impact of /FRS on FDI as it affects the Nigerian econon~v. Using data from secondary and primary sources, the results from the regression ana~vsis showed that there is a positive but not significant relationship between FDI inflow and I FRS adoption. It was found that the longer a country uses I FRS, the higher the FDI. Furthermore, the perception of the business managers and preparers of financial statements towards FDI could signal their willingness to adopt I FRS. The stuc~v recommends that the financial reporting council of Nigeria (FRCN) should monitor compliance with the requirements of the reporting standards as tllis might help organizations in the long run to secure FD!s

EXTENT OF ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) FOR SMALL AND MEDIUM SCALE ENTERPRISES (SMEs) IN NIGERIA

This study examines the extent of adoption of International Financial Reporting Standards (/FRS) for SMEs by Nigerian Small and Medium Enterprises by Nigerian (SMEs), the level of awareness and the hindrances preventing the adoption of /FRS for SMEs in Nigeria. The survey research method was adopted in data collection while one sample t-test was used to test the hypotheses formulated for the research study. The analysis of responses from the administered questionnaires showed that although there was awareness of /FRS for SMEs by Nigerian SMEs, the extent of adoption was low, and there were impediments preventing the adoption of the standard by Nigerian SMEs such as complexity of the standard, lack of interest and inadequacy of accountants that were /FRS competent. The study recommends that more awareness of /FRS for SMEs should be created among owners, managers, accountants, auditors and stakeholders of SMEs, and they should a/so be encouraged to adopt the standard by emphasizing the incentives associated with /FRS adoption. Professional Accounting bodies such as /CAN and ANAN should a/so provide subsidized training through events such as seminars and workshops, and management teams of SMEs should show interest in the standard, and encourage their employees to do the same by sending them for trainings

Career Advancement of Female Accountants in Professional Practice in Nigeria

The purpose of this study is to examine the factors affecting career advancement of female accountants in accounting professional practice in Nigeria. The study also adopts a survey research design. Even though the study covers the population of accountants in professional practice in Nigeria, a sample of a hundred (Inn) qualified and non-qualified accountants including male and female was selected purposively from the big four accounting firms in Lagos State, Nigeria. The research instrument used is the questionnaire. The data collected was analyzed using chi-square. It was discovered that family responsibilities do not affect career advancement of male and female accountants. Also, the .findings revealed that gender does not influence the access of accountants to opportunities within the job. Finally, it was deduced that gender influences the choice of continuity of accountants in the professional practice of accounting. It is recommended that accounting firms should provide female accountants with more flexible work schedules

International Financial Reporting Standards(IFRS)for SMES Adoption Process in Nigeria

This paper studies the readiness of small and medium scale enterprises (SME) in Lagos State, Nigeria for the adoption of International Financial Reporting Standards (!FRS) and the likely challenges that may be encountered in the adoption process. The work employed a descriptive survey design and data were collected from primary source. Findings show that a major factor why IFRSs would be adopted by Nigeria is because other countries have adopted them. Again results show that the !FRS for SMEs adoption process is currently confronted with diverse challenges that may prevent the effective adoption and implementation of !FRS for SMEs in Nigeria in 2014 if they are not addressed with promptness. This study recommends that the curriculum of both secondary schools and tertiary institutions should be restructured in order to be !FRS compliant and the cost of acquiring !FRS education should also be subsidized especially for small firms by major accounting regulatory bodies in Nigeria

Investment in Education for The Nigerian Economic Development

This study examines investment in education for economic development of Nigeria. Education has been recognized globally as a veritable and strategic venture pivotal to economic transformation of any nation. The study made use of secondary data sourced from Ministry of Education, National Universities Commission (NUC) and Tertiary Education Trust Fund (TETFUND) and an Ordinary Least Square (OLS) regression method was used to analyze the data obtained to show the relationship between enrolments and funding. The result shows that the education sector contribute significantly to economic development as measured by the Gross Domestic Product although the sector is still underfunded most especially the basic and senior secondary levels in view of geometric increase in yearly enrollments and poor infrastructural facilities. The study recommends that the government at all levels should invest more in education and also collaborate with private sector through Private Public Partnership (PPP) initiative to accumulate the much needed funding that will pave way for technological development. It will also guide against brain-drains and significantly alleviate overdependence on aids from the developed nations and educational organizations