7,979 research outputs found
Impact of global adoption of IFRS on Nigerian Stock Market effectiveness
International Financial Reporting Standard (IFRS) is a statement of intent to globalize financial standards so as to enable investors move capital and as such enshrine global competitiveness. Nigeria's case to attract investment through the capital market can be advanced effectively if financial reporting is standardized and adopted. As an impact study, we employed adaptive expectation variant of the autoregressive model and multiple regression technique to study the prospect of Compliance with IFRS and how the Nigerian quoted companies faired in compliance with Nigerian Accounting Standards and its correlation with reporting incentives, idiosyncratic volatilities and stock price informativeness; which more or less indicates their preparedness for global adoption of IFRS in 2012.It is recommended that stiff penalties are required to prepare Nigerian financial environment for the global adoption of IFRS.A clear road map of adoption of IFRS will further drive the much needed foreign investment in-flow and help to brand Nigeria out of the corruption quagmire
Walking in One\u27s Own Shoes
ILLNESS IN THE ANALYST:IMPLICATIONS FOR THE TREATMENT RELATIONSHIP
Harvey J . Schwartz, M.D. and Ann-Louise S. Silver, M.D.,
Editors International Universities Press, New York 1990, 347 pp., $42.5
Book Review: A Portrait of the Analyst
A MIND OF HER OWN: THE LIFE OF KAREN HORNEY
Susan Quinn
New York , Summit Book
Brain Fag Syndrome (BFS), Sleep, And Beliefs About Sleep Among Secondary School Students In Nigeria
Brain Fag, a culture bound syndrome which manifests especially among students in Africa was investigated in relation to sleep and beliefs about sleep in a
sample of Nigerian secondary school students. Methods: A sample of 500 secondary school students were drawn from six secondary schools in Ile-Ife, Osun State,Nigeria. The Brain Fag Syndrome Scale, Beliefs and Attitude about sleep Questionnaire, and selected items of Pittsburgh Sleep Index were administered on the participants. Results: Students with Brain Fag Syndrome (BFS) slept an average of 5.8 hrs (S.D = 1.1) while those without BFS slept an average of 5.9 hrs (S.D = 1.1).One hundred and eighty two (37.3%) BFS students slept above 6 hrs a day compared with 32 (62.7%) of non BFS students (t = -2.667; df = 49; p = 0.657).
Students with BFS (44.3%) slept early while 33.8% of students without BFS slept early (X2 = 7.324, df = 3, p = 0.007). Early insomnia was experienced by 57% of BFS
cases while 55% of non BFS cases experienced early insomnia (X2 = 2.019; df = 1; p= 0.155). Conclusion: BFS students in Nigeria to adjust their sleep patterns and
habits in order to forestall clinically significant psychological breakdown and impairment in cognitive functionin
Insider Perceptions of Insider Trading and Corporate Governance at Nigerian Banks
This study investigates the perceptions of uncertainty associated with Nigerian banks from an insider viewpoint. A critical review of Nigerian corporate environment shows that there have been several cases of trust abuse by board of director members at some banks. When banks’stability is questioned by the public or investors, it negatively impacts the economy. However, it may be difficult to know what is going on unless those with inside knowledge are consulted. This study uses a confidential survey of bank employees, followed by correlation analysis, to assess perceptions of ethical corporate governance and performance. The findings reveal a strong positive correlation that bank practitioners perceive ethical corporate governance is linked to financial performance. Recommendations are given for financial practitioners and banking industry consumers
UNSTEADY MIXED CONVECTION WITH SORET AND DUFOUR EFFECTS PAST A POROUS PLATE MOVING THROUGH A BINARY MIXTURE OF CHEMICALLY REACTING FLUID
This study investigates the unsteady mixed convection flow past a vertical porous
flat plate moving through a binary mixture in the presence of radiative heat transfer
and nth-order Arrhenius type of irreversible chemical reaction by taking into account
the diffusion-thermal (Dufour) and thermo-diffusion (Soret) effects. Assuming an
optically thin radiating fluid and using a local similarity variable, the governing
nonlinear partial differential equations have been transformed into a set of coupled
nonlinear ordinary differential equations, which are solved numerically by applying
shooting iteration technique together with fourth-order Runge-Kutta integration
scheme. Graphical results for the dimensionless velocity, temperature, and concentration
distributions are shown for various values of the thermophysical parameters
controlling the flow regime. Finally, numerical values of physical quantities, such as
the local skin-friction coefficient, the local Nusselt number, and the local Sherwood
number are presented in tabular form
Rate oscillations during partial oxidation of methane over chromel–alumel thermocouples
A chromel–alumel thermocouple has been found to catalyse the methane/oxygen reaction, the main products being CO, H2 with some CO2 and H2O. Regular oscillations in both reactants, products and temperature have been observed at temperatures around 700thinspcirC. Similar behaviour has been obtained using nickel wires
State estimation and the equivalence of the regulatory and supervisory predictive control law
This paper discusses the effect of state estimation on the equivalence between the regulatory and supervisory predictive control strategies for linear time invariant systems. The analysis presented here shows that in the presence of model-system mismatch, the use of a state estimator rather than the actual state in the feedback loop does not affect the equivalence between the two strategies
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