31 research outputs found
IFRS Adoption and Its Integration into Accounting Education Curriculum in Nigerian Universities
The International Financial Reporting Standard is a major topic in the accounting profession today as more countries are involved in the adoption. However, the adoption of IFRSs without an adequate representation of same, in the curricula will have negative effects and create problems such as improper curriculum coordination. This study examines the integration of IFRS into accounting education curriculum in Nigeria. Data for this research was majorly collected from primary sources through the use of 240 copies of questionnaire being distributed to a sample of 4 private universities in Nigeria. The study used the regression analysis test statistic, one sample t-test and chi-square analysis to test the hypotheses and to validate the model specified. The result gives a pointer to the readiness of accounting education for the adoption of IFRS. The results revealed that IFRS adoption factors influence the inclusion of IFRS in university curriculum. It also revealed that students are aware of issues which relates to IFRS meaning they have sufficient knowledge of the standard. The research recommends more efforts to aid the training of educators and the provision of training facilities to aid proper integration of IFRS in the curriculum. Keywords: International Financial Reporting Standards, Integration, Accounting Education, Curriculu
The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure: A Study of Selected Firms in Nigeria
Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or,specifically, environmental concern is now a challenge facing the corporate world. Hence this study
tests whether board size and board composition have any association with the level of firms’corporate environmental disclosure in annual reports. To achieve the objective of this study, a total of 40 listed firms on the floor of the Nigerian stock exchange market were used. Also, the study critically developed and utilized the Kinder Lydenberg Domini (KLD rating scheme to analyze the level of corporate environmental disclosure made by firms in their annual reports for the period 2006-2010. In addition, the simple regression analysis was used to test the research propositions as stated in the study. However, empirical findings from the study reveal that while board size has a significant negative relationship with the level of corporate environmental disclosure; board composition on the other hand has a significant positive relationship with the level of firms’ corporate environmental
disclosure in the annual repor
Attitude of Lagos Residents towards Women Living with HIV/AIDS in Lagos
The paper investigates the attitude of Lagos residents towards women living with ll!V /t\ll)S in l.agos
State. Two hundred and thirty women who are currently living with HIV/AlDS were interviewed through
questionnaires administration in the study location. Frequency tables and Cross tabulations were used to
analyze the data collected. The two major findings of this study are: firstly, that there arc stigmati;ration
and discrimination against women living with HTV/AIDS positive by their families, work organizations,
government at various levels, health-care delivery centres and religious affiliations in l .agos state.
Secondly, greater proportions of respondents who revealed their TTTV/ AIDS positive status have difficultics
in relationships and marriages. The paper recommends that all forms of stigmati;ration and discrimination
against women living with TTTV/AIDS positive by their families, work organi;r.ations. government at
various levels, health-care delivery centres and religious affiliations should stop immediately in l.agos
state, Nigeria
Attitude of Lagos Residents towards Women Living with HIV/AIDS in Lagos
The paper investigates the attitude of Lagos residents towards women living with ll!V /t\ll)S in l.agos
State. Two hundred and thirty women who are currently living with HIV/AlDS were interviewed through
questionnaires administration in the study location. Frequency tables and Cross tabulations were used to
analyze the data collected. The two major findings of this study are: firstly, that there arc stigmati;ration
and discrimination against women living with HTV/AIDS positive by their families, work organizations,
government at various levels, health-care delivery centres and religious affiliations in l .agos state.
Secondly, greater proportions of respondents who revealed their TTTV/ AIDS positive status have difficultics
in relationships and marriages. The paper recommends that all forms of stigmati;ration and discrimination
against women living with TTTV/AIDS positive by their families, work organi;r.ations. government at
various levels, health-care delivery centres and religious affiliations should stop immediately in l.agos
state, Nigeria
Histological changes in the testis of rats treated with Alomo Bitter
Considering the increasing demand for herbal aphrodisiacs, this study investigates the effect of Alomo bitters on thehistology of testis in adult rats. 36 male rats of comparable weight (151.67 ± 2.89 grams) and sizes were involved inthis study. The animals were assigned into four groups; a control group (A) and three test groups (B, C and D). For 3 weeks, group A received growers mash and water, while test groups B1-B3, C1-C3 and D1-D3 representing experimental durations of 1 week, 2 weeks and 3 weeks respectively; received growers mash and graded doses of Alomo bitters (7.5, 15, 22.5ml) daily. Histologiclly, micrographs from the test groups presented changes that included interstitial space exudates, cellular pyknosis cellular degeneration, cell population reduction, and vacuolations. These changes were dosage-duration dependent suggesting that Alomo bitters can induce testicular damage and by implication, infertility in males. Thus, there is an urgent need to regulate the consumption of Alomo bitters as well as other herbal products considered to possess aphrodisiac potentials.Keywords: Alomo-bitters, Herbs, Male, Testis, Histology
The effect of Carica papaya seed extracts on urea, creatinine and uric acid levels in Wistar rats
This study investigated the effect of Carica papaya seeds on renal function parameters. Male Wistar rats aged 7± 1weeks, and weighing 70.0-105.0g, were used for the study and the animals were divided into four groups -A, B, C and D. Group A served as control, while B, C and D, served as test groups. The test groups were further subdivided into three -B1 – B3, C1 – C3 and D1 – D3 (n=4 each) and they received a combination of both ripe and unripe Carica papaya seeds; ripe Carica papaya seeds only; and unripe Carica papaya seeds only, respectively. At the end of the experimental period of six (6) weeks, blood samples were obtained from the groups and analyzed for urea, creatinine and uric acid levels using standard methods. The statistical analysis of the data obtained was performed using the SPSS package (version 20) and results showed a dosage dependent and statistically significant increase in urea, creatinine and uric acid levels irrespective of the type; suggesting that Carica papaya’s has capacity to induce alterations in renal function. Thus, there is an urgent need to regulate the inclusion of Carica papaya seeds in herbal preparations; particularly in those used for the management of kidney diseases.Keywords: Carica papaya, Urea. Creatinine, Uric acid, Renal functio
The effect of Carica papaya seed extract on the histology of the kidney in Wister rats
This study was carried out to investigate the effect of ripe and unripe carica papaya seeds on the histology of the kidney in male Wister rats. The animals were divided into four groups -A, B, C and D, with group A serving as control, while groups B,C and D served as test groups. The test groups were further subdivided into three -B1 – B3, C1 – C3 and D1 – D3 (n=4 each respectively) and the subgroups received a combination of ripe and unripe Carica papaya seeds; ripe Carica papaya seeds only; and unripe Carica papaya seeds only, respectively. At the end of the experimental period of six (6) weeks, the animals were sacrificed to harvest the kidneys for histological studies. Microscopic examinations of the respective kidney tissue sections revealed dosage dependent cytoarchitectural distortions across the groups especially in group D, where severe hemorrhagic signs, glomerular shrinkage, inflammatory cell infiltration, tubular wall disruption, and glomerular degenerations were observed. The results suggests that Carica papaya seed can best be classified as a dosage-dependent nephrotoxic or non-nephrotoxic agent and its cautious inclusion in herbal drug therapy is unequivocally recommended.Key-words: Carica papaya, chymopopain, kidneys, nephrotoxic, papai