EXTENT OF IMPLEMENTATION OF AUDITING GUIDELINES FOR ASSETS IN FINANCIAL REPORTING IN TERTIARY EDUCATIONAL INSTITUTIONS IN SOUTH EAST, NIGERIA

This study determined the extent of implementation of auditing guidelines for assets in financial reporting in tertiary educational institutions in South-East, Nigeria. Two research questions guided the study and four null hypotheses were tested at 0.05 level of significance. Related literature pertinent to the study were reviewed which exposed the need for the study. Descriptive survey research design was adopted, using a population of 1,405 accounting officers. Taro Yamane formula was utilized to select a sample size of 311. A structured questionnaire developed by the researchers was used for data collection. Cronbach Alpha was used to establish the reliability of the instrument. The reliability index obtained was r = 0.81 and 0.80. Data collected were analyzed using mean, standard deviation, t-test and ANOVA. Mean was used to answer the research questions and standard deviation was used to explain how the responses of the respondents varied. ANOVA and t-test were used to test the hypotheses. The results showed that audit guidelines for fixed assets and disposal of fixed assets were moderately implemented by account officers in financial reporting in tertiary educational institutions. The results also showed that there was no significant difference in the mean ratings of account officers based on type and ownership of institutions. Based on the findings, the researchers recommended among others, that the management of tertiary educational institutions should, as a matter of urgency emboss the institutions’ names on all assets and update fixed asset registers thereon to safeguard all assets against pilfering and other unauthorized uses.  Article visualizations

Time-Scale Domain Characterization of Time-Varying Ultrawideband Infostation Channel

The time-scale domain geometrical-based method for the characterization of the time varying ultrawideband (UWB) channel typical of an infostation channel is presented. Compared to methods that use Doppler shift as a measure of time-variation in the channel this model provides a more reliable measure of frequency dispersion caused by terminal mobility in the UWB infostation channel. Particularly, it offers carrier frequency independent method of computing wideband channel responses and parameters which are important for ultrawideband systems. Results show that the frequency dispersion of the channel depends on the frequency and not on the choice of bandwidth. And time dispersion depends on bandwidth and not on the frequency. It is also shown that for time-varying UWB, frame length defined over the coherence time obtained with reference to the carrier frequency results in an error margin which can be reduced by using the coherence time defined with respect to the maximum frequency in a given frequency band. And the estimation of the frequency offset using the time-scale domain (wideband) model presented here (especially in the case of multiband UWB frequency synchronization) is more accurate than using frequency offset estimate obtained from narrowband models

Determinants of Volume of POME Generation in Palm Oil Mills for Planning Wastewater Recovery in Biogas Energy Development

Wastewater volume is a necessary prerequisite for planning transformation to valuable resource and averting environmental degradation. This study investigated the dynamics of POME volume generation in palm oil mills in relation to types of fresh fruit bunches (FFBs), seasons, milling scales and volume of crude palm oil (CPO) produced in ADAPALMS and catchment communities, Ohaji/Egbema LGA, Imo State. The eight catchment communities of ADAPALMS were categorised into three strata in relation to the number of small-scale mills in each community (1-5mills, 6-10mills, and 11-15mills). In each stratum, a community was randomly sampled. A total of nine small-scale mills were sampled from the three sampled communities (Ohoba, Amafor and Etekwuru) in proportion to the average number of mills in each stratum. The lone medium and large scale mill (ADAPLAMS) in the study area represented the other scales of milling. For small and medium scale mills, the volume of POME generated was measured from the dimensions of the vessels where POME was stored, while that of large scale mill was obtained from industrial records. Data was analysed using multiple linear regression of SPSS. The volume of POME generated is significantly related to milling scales and volume of CPO produced (p< 0.01); R2=0.788. Within small scale mills, the volume of POME is significantly related to types of FFBs (p< 0.01), different small milling scales (p< 0.05), and volume of CPO produced (p< 0.01); R2=0.762. Thus, these independent variables are the principal determinants of POME volume generation in the area. The result has implication on the necessity of predictive models in managing the dynamics of POME volumes for efficient recovery and transformation of the wastewater to bioenergy

The Effects of Eggshell Ash on Strength Properties of Cement-stabilized Lateritic

Eggshell ash obtained by incinerating Fowls’ eggshells to ash has been established to be a good accelerator for cement-bound materials and this would be useful for road construction work at the peak of rainy seasons for reducing setting time of stabilized road pavements. However this should be achieved not at the expense of other vital properties of the stabilized matrix. This is part of the effort in adding value to agricultural materials which probably cause disposal problems. Thus this study aimed at determining the effect of eggshell ash on the strength properties of cement-stabilized lateritic soil. The lateritic soil was classified to be A-6(2) in AASHTO rating system and reddish-brown clayey sand (SC) in the Unified Classification System. Constant cement contents of 6% and 8% were added to the lateritic soil with variations in eggshell ash content of 0% to 10% at 2% intervals. All proportions of cement and eggshell ash contents were measured in percentages by weight of the dry soil. The Compaction test, California Bearing Ratio test, Unconfined Compressive Strength test and Durability test were carried out on the soil-cement eggshell ash mixtures. The increase in eggshell ash content increased the Optimum Moisture Content but reduced the Maximum Dry Density of the soil-cement eggshell ash mixtures. Also the increase in eggshell ash content considerably increased the strength properties of the soil-cement eggshell ash mixtures up to 35% in the average but fell short of the strength requirements except the durability requirement was satisfied

Comparative evaluation of partial replacement of soybean meal with raw and oven-dried cassia tora seedmeal on the performance of broiler chickens

This study was conducted to comparatively evaluate partial replacement of soybean meal with raw and oven-dried Cassia tora seed meal (CTSM) on the performance of broiler chickens. An eight-week feeding trial involving two hundred and eighty eight (288), day-old chicks purchased from a reputable chick dealer in Uyo Metropolis was used for the study. Four experimental diets each of raw and oven-dried CTSM was formulated such that diets 1, 2, 3, and 4 contained 0%, 5%, 10%, and 15% CTSM respectively. The birds were randomly assigned to the eight dietary treatments of 36 birds each. A treatment was replicated thrice, with 12 birds per replicate in a completely randomized design (CRD). The parameters evaluated were body weight gain, feed intake, feed conversion ratio and blood parameters. Data obtained were subjected to analysis of variance (ANOVA), using SPSS version 20. The results showed that the dietary treatments significantly influenced the growth indices. Weight gain was highest at 10% inclusion of raw CTSM and also at 15% inclusion of oven-dried CTSM. Feed intake response was highest at 10% inclusion of raw CTSM and 15% inclusion of oven-dried CTSM while feed conversion ratio (FCR) was greatly improved at these inclusion levels. The inclusion of raw and oven-dried CTSM at 10% and 15% respectively did not adversely affect carcass qualities and organs. Inclusion of raw CTSM up to 15% adversely affected carcass quality and haematological parameters. Also, haematological parameters of broiler chicken were best at 10% and 15% inclusion of raw and oven-dried CTSM respectively. When all parameters were considered, performance of broiler chickens was best at 10% inclusion of raw CTSM and 15% inclusion of oven-dried CTSM. It is therefore recommended that raw CTSM can only be incorporated into the diets of broiler chickens up to 10% without any detrimental effect. But oven-dried CTSM can be incorporated up to 15% without any detrimental effect. &nbsp

Properties and Potentials of Gumbel Power Function Distribution to Rainfall and Wind Speed Datasets

The objective of this paper is to present the properties and potentials of Gumbel Power function (GuPF) distribution to rainfall and wind speed datasets using the T-X methodology. The density and hazard rate function of the GuPF distribution are unimodal and increasing respectively. Statistical properties of the new distribution such as quantile, moments, and probability weighted moments (PWMs), order statistics and entropy are derived. The Maximum likelihood estimation method is used to estimate the parameters of the proposed model. The superiority of GuPF distribution over other distributions with the same baseline is illustrated using two environmental datasets

A Review of Environmental Implications of Dredging Activities

Dredging is a global anthropogenic excavation activity of removing sediments from water bodies and depositing it elsewhere. It is a mixed blessing as it has both beneficial and adverse impacts. This paper is on a review of environmental implications of dredging. The objective of the paper is to review previous works by researchers on the environmental consequences of dredging. The method used is a review of academic/journal articles, internet materials, conference / workshop papers, textbooks, bulletins and publicly available materials on dredging activities. The results of the study revealed that previous authors whose works were reviewed have a convergent view that apart from the beneficial impacts of dredging (e.g. keeping waterways navigable, flood and storm protection and provision of materials for road construction and building), it has lots of adverse environmental impacts, including environmental pollution, erosion, widespread hydrological changes, reduction in the population of aquatic lives like destruction of fish spawning grounds and benthic organisms and resuspension of particulate matter column that has elevated levels of lead, copper, zinc and nickel in Phytoplankton. Recommendations of the study include: (1) establishment of environmental legislations and regulations for dredging operation; (2) use of green technology in dredging activities to minimize suspension of sediments and contamination/pollution of dredging environments; and (3) creation of awareness among dredging contractors, regulators and marine communities where dredging take place on the economic and ecological values of the marine ecosystems that are usually very sensitive, fragile and productive

The Relationship between Selected Anthropometric Indices and Cardiorespiratory Fitness in Apparently Healthy Young Adults in a Nigerian Community

Background and Aim: Cardiorespiratory fitness (CRF) is a useful tool for establishment of baseline fitness status and monitoring of physical activity level. Therefore, it may by extension serve as health risk index. However, studies that have determined the correlation between anthropometric indices and CRF in apparently healthy young adults is difficult to find in other to preempt preventive actions before pathology develops. Materials and Methods: Using a descriptive correlational research design, 325 participants (160 males, 165 females) with mean age of 21.87±2.41 years were sampled. Tape measure, stop watch, metronome, sphygmomanometer, stethoscope, height meter, bathroom weighing scale, modified Borg’s exertion scale and step benches were used to obtain the blood pressure, heart rate, respiratory rate, rate of perceived exertion, height, weight, waist circumference and cardiorespiratory fitness was estimated using the mean heart rate responses of the participants. The data was summarized using frequency count, percentages, range, mean, standard deviation, Independent t-test and Pearson’s Product Moment Correlation at alpha level of 0.05. Results: CRF significantly correlated with post-test systolic blood pressure (p= 0.004), post-test diastolic blood pressure (p= 0.010) and resting heart rate (p= <0.0001) but not with BMI (p= 0.133), waist circumference (p= 0.098), pre-test systolic blood pressure (p= 0.155), pre-test diastolic blood pressure (p= 0.121), resting respiratory rate (p= 0.631), and respiratory rate recovery (p= 0.478). Conclusion: CRF can be used as an index to quantify in apparently healthy participants, level of cardiovascular and respiratory related disease risks. It is necessary to emphasize the importance of physical activity in order to improve one’s cardiorespiratory fitness and minimize the risk of cardiorespiratory associated diseases