Relationship between Audit Firm Size, Non-Audit Services and Audit Quality

The study investigates the relationship between audit firm size, non-audit services and audit quality in Nigeria against the background of the global financial crisis. The population of the study is the commercial banks listed in the Nigeria Stock Exchange Market from where a sample of 18 bankswas scientifically established. Well structured 200 copies of the instrument (questionnaire) were administered on the respondents who were selected using the purposive random sampling method. We had a response rate of 75%. We estimated the data using ordinary least squares regressionmethod. Audit firm size and non-audit services were positive and statistically significant. Audit tenure and independence were positive but statistically insignificant while audit fee was negatively related to audit quality. Against the background of the findings, we concluded that the size of the audit firm increases the quality of audit, non-audit services give the auditor a comprehensive knowledge of the organisation thereby helping to increase audit quality. Keywords: Auditor independence, audit quality, non-audit services, audit fees, spillover reputation hypothesis, deep pocket hypothesi

Assessment of some mechanical properties and microstructure of particulate periwinkle shell-aluminium 6063 metal matrix composite (PPS-ALMMC) produced by two-step casting

This work investigates some mechanical properties and microstructures of PPS-AlMMC and compares the properties of the composites and those of the aluminium 6063 (AA6063) alloy. Periwinkle shells were milled to particle sizes of 75μm and 150μm and used to produce PPS-AlMMC at 1,5,10 and 15wt% filler loadings using two-step casting technique. The mechanical properties and microstructures of the composite materials were compared with those of the AA6063 alloy. It was observed that the filler distributes uniformly in the matrix due to the two-step casting technique. Improved strength, ductility, hardness and modulus were obtained when the filler was used to reinforce the alloy. However, using a filler of bigger particle size resulted to reduced tensile strength, ductility and toughness of composites.Key words: Composites, Periwinkle shell, Aluminum, Mechanical properties, Microstructur

ANTIGENIC RELATEDNESS AMONG NEWCASTLE DISEASE VIRUS ISOLATES FROM NIGERIAN FERAL BIRDS AND THE LA ŚOTA STRAIN

As propriedades antigênicas de treze isolados do vírus da doença de Newcastle foram comparados com amostras La Sota. Usando uma das fórmulas previamente reconhecidas, significantes diferenças antigênicas foram observadas e marcantes atividades inibitórias foram percebidas entre os isolados e seus soros hiperimunes, bem como das amostras La Sota. As implicações destas diferenças para a epidemiologia e controle da Doença de Newcastle na Nigéria são discutidos.The antigenic properties of thirteen isolates of Newcastle disease virus were assessed against La Sota strain. Using one of the previously recognized formulas significant antigenic differences were observed and marked inhibitory activities were noticed amongst the isolates and their hyper-immune sera as well as that of the La Sota strain. The implications of these differences for Newcastle disease epidemiology and control in Nigeria are discussed

Kinetics and Equilibrium of Crude Oil Sorption from Aqueous Solution Using Borassus Aeothopum Coir

In this study, Borassus aethopum coir (BAC) which is an abundant, cheap, readily available and biodegradable agricultural waste was modified by acetylation using acetic anhydride and NBS catalyst at room temperature. This was to increase their hydrophobic properties and improve their sorption capacity in aqueous environment. The crude oil sorption kinetic data were fitted by intra-particle diffusion and pseudo-first order for raw BAC but the pseudo-second order kinetic model best fits crude oil sorption data for acetylated BAC.  The Langmuir and Freundlich models were used to elucidate the sorption behaviour of crude oil with raw and acetylated BAC. Freundlich isotherm gave the best fit for the equilibrium crude oil sorption data for acetylated BAC and raw BAC. Fourier transform infrared and scanning electron microscope analyses showed clear evidence of successful acetylation. The results presented and discussed in the study suggests that acetylated BAC (ABAC) is more suitable for crude oil sorption than raw BAC, therefore, possesses more potential for application and further development in treatment of oil spillage. Keywords: acetylated borassus aethopum coir, kinetics, crude oil sorption, sorbents, sorption capacity. DOI: 10.7176/CMR/11-2-02

HEMAGLUTINAÇÃO DOS ERITRÓCITOS DE MAMÍFEROS POR CEPAS DE VÍRUS DA DOENÇA DE NEWCASTLE ISOLADOS NA NIGÉRIA CENTRAL

The haemagglutinability of mammalian erythrocytes by field and vaccine strains of theNewcastle disease virus was assessed. Variability in the pattern of agglutination of thevarious specie erythrocytes was observed. Whereas noticeable differences in the patternof agglutination between field virus and vaccine strains were not apparent, differencesbetween the velogenic and non-velogenic strains was observed. The possibility ofdeveloping haemagglutinability tests using mammalian erythrocytes for rapid straindifferentiation in less developed laboratories is discussed.A hemaglutinação dos eritrócitos de mamíferos por cepas de campo e vacinais do vírusda doença de Newcastle foi avaliada. Foi verificado variabilidade no modelo deaglutinação entre as várias espécies. Embora diferenças perceptíveis no padrão deaglutinação entre vírus de campo e cepas vacinais não tenham sido evidentes, diferençasentre as cepas velogénicas e não velogénicas foram observadas. A possibilidade dedesenvolvimento de testes hemaglutinação utilizando eritrócitos de mamíferos para arápida diferenciação de cepas em laboratórios menos desenvolvidos é aqui discutida

Učinci vodenih ekstrakata sušenog praška ili svježeg oblika Talinum triangulare na hematološke i biokemijske pokazatelje u seruma nesilica

The study investigated the effect of graded doses of aqueous extract of Talinum triangulare on the haematology and serum biochemistry of laying hens. Two hundred and ten pullets, procured at 18 weeks of age, were used for the study. They were randomly assigned to seven study groups (LAT1, LAT2, LAT3, LBT1, LBT2, LBT3, and LC). Each study group was replicated thrice and each replicate housed ten pullets. Extracts obtained from a dried pulverized form of T. triangulare were given at 62.5, 250, and 1000 mg/L doses in their drinking water for treatment groups LAT1, LAT2 and LAT3, respectively, while extracts obtained from freshly harvested Talinum triangulare were administered at 62.5, 250, and 1000 mg/L doses to groups LBT1, LBT2, and LBT3, also in their drinking water. Pullets in the LC group served as the untreated control and received no extract. Haematology and serum biochemistry were determined at two-month intervals within the 8 month period of administration of the extracts, following standard procedures. The results showed that there were no significant (P>0.05) variations amongst all the study groups in their packed cell volume, red blood cell counts, haemoglobin concentration, total leukocyte counts, serum alanine aminotransferase and aspartate aminotransterase activities, and total proteins. The serum high density lipoprotein concentration was higher and serum low density lipoprotein concentration was lower significantly (P0,05) u hematokritu, broju eritrocita, koncentraciji hemoglobina, ukupnim broju leukocita, aktivnostima serumske alanin-aminotransferaze i aspartat-aminotransteraze te u ukupnim proteinima. Tijekom eksperimenta, posebice u 4. i 8. mjesecu, u skupini LAT3 u odnosu na ostale skupine koncentracija lipoproteina visoke gustoće u serumu bila je viša, a koncentracija lipoproteina niske gustoće u serumu niža (P<0,05). Zaključeno je da davanje T. triangulare nije imalo štetan utjecaj na zdravlje i proizvodni status nesilica, dok je pozitivan učinak utvrđen za njihov profil masnoća u serumu. Zbog svojih antilipemijskih svojstava osušeni prašak Talinum triangulare preporučuje se kao fitobiotički dodatak za zdrav proizvodni život kokoši nesilica, u dozi od 1000 mg/L