The Earth’s land resources are finite, whereas the number of people that the land must support increases rapidly, this situation has been a great concern in the area of agriculture. Crop production must be increased ...The Earth’s land resources are finite, whereas the number of people that the land must support increases rapidly, this situation has been a great concern in the area of agriculture. Crop production must be increased to meet the rapidly growing food demands through sophisticated agricultural processes, while it is important to protect other natural resources and the environment. New agricultural research is needed to provide additional information to farmers, policy makers and other decision makers on how to accomplish sustainable agriculture over the wide variations in climate change around the world. Therefore many researchers have over the years shown interest in finding ways to estimate the yield of crops before harvest. This paper reviews some of the crop growth models that have been successfully developed and used over time. The applications of crop growth models in agricultural meteorology, the role that climate changes play in these models and few of the successfully used crop models in agro-meteorology are also discussed in detail.展开更多
The rising trend of resistance in Acintobacter baumannii had in recent days become a public health care concern with most literature reported from samples collected from hospital environment. This research therefore, ...The rising trend of resistance in Acintobacter baumannii had in recent days become a public health care concern with most literature reported from samples collected from hospital environment. This research therefore, wishes to determine the occurrence of multidrug-resistant A. baumannii in birds’ droppings, associated with irrigated farms vegetables, for epidemiological update and future clinical forecast. Forty eight birds fecal samples were collected and processed for isolation and identification of A. baumannii on MacConkey agar and Microbact 24E (Oxoid), and tested against 10 commonly used antibiotics (quinolones, fluoroquinolones, aminoglycosides, sulfonamides). A. baumannii was isolated from 31.25% of samples and had shown more resistant to ceporex (100.00%) and to streptomycin with 80.00% and 90.00% for Jakara and Sharada farms’ fecal samples respectively;isolates were however sensitive to co-trimoxazole. Forty eight (46.67%) of the isolates were resistant to at least 6 drugs, with strong correlation between some drugs. By this result, wild birds’ fecal materials demonstrate high potential of A. baumannii carrying capacity and dissemination, and thus pose risk of contaminating vegetables, infecting human and transmitting resistance phenotype to other non-multidrug-resistant bacteria—a situation quite challenging to health care management and public health. And thus it further suggests for screening of additional probable contributing factors, so as to develop possible detailed transmission pathway and control strategies.展开更多
Fields experiments were conducted at the Department of Crop Protection, Faculty of Agriculture, University of Maiduguri Teaching and Research Farm, Maiduguri during 2010 and 2011 cropping seasons to investigate the ef...Fields experiments were conducted at the Department of Crop Protection, Faculty of Agriculture, University of Maiduguri Teaching and Research Farm, Maiduguri during 2010 and 2011 cropping seasons to investigate the effects of intercropping pattern on stem borer pest infestation in pearl millet (Pennisetum glaucum L.) intercropped with ground nut (Arachis hypogea L.). A split-plot design was used to test the intercrop pattern of 1:0 ratio (sole millet), 1:1 ratio (1 millet row to 1 ground nut row), 2:1 ratio (2 millet rows to 1 ground nut row) and 1:2 ratio (1 millet row to 2 ground nut rows). The results obtained showed that the intercrop pattern of 1:2 ratio and 1:1 ratio yielded less stem borer infestation and abundance in pearl millet, and as well supported high panicle weight and grain yield. In addition to recommending either of these two intercropping patterns to pearl millet farmers for more effective stem borer pest management, results further show the need for identification of effective intercropping patterns in other cropping systems.展开更多
Objective: To determine schistosomiasis level and risk factors that exposed school-aged children to infection as well as to model schistosomiasis map in relation to altitude and rainfall in Gashaka Local Government Ar...Objective: To determine schistosomiasis level and risk factors that exposed school-aged children to infection as well as to model schistosomiasis map in relation to altitude and rainfall in Gashaka Local Government Area, Taraba State, Nigeria.Methods: The study was conducted between January 2014 and June 2014. Urine and faecal samples were collected from 1 080 school-aged children and processed using the filtration and formol–ether concentration techniques, respectively.Results: Irrespective of the schistosomes species, a point prevalence of 10.18% was reported out of the 1 080 children examined. Males were significantly infected than their female counterparts(11.75% vs. 8.43%)(χ2= 4.86; P = 0.027), as well as children aged6–10(11.65%, 72/618) and 11–15 years(10.29%, 35/340) than the other age groups(χ2= 9.274; P = 0.026). No significant difference was observed in schistosomiasis between children whose parents were educated(11.11%, 57/513) and not educated(9.88%,53/536)(χ2= 1.342; P = 0.247) and those whose parents are farmers(9.74%, 53/544) and non-farmers(10.63%, 57/536)(χ~2= 0.787; P = 0.375). Proximity to water bodies(distance < 500 m)(odds ratio = 1.809, confidence interval = 1.057–3.094; P = 0.003 1)and fishing(odds ratio = 2.632, confidence interval = 1.397–4.958; P = 0.003) were the risk factors exposing children to infection. The spatial distribution pattern of schistosomiasis showed that the infection was significantly higher in Serti A(22.2%, 26/180) and Mayo-Selbe(21.1%, 38/180) than the other localities(χ~2= 92.99; P = 0.000).Conclusions: This study reported a moderate level of infection among school-aged children with proximity to water bodies and fishing as the main risk factors. The spatial distribution of schistosomiasis in the area will guide in efficient and effective control programmes at local level. It is recommended that continued efforts be made to scale-up distribution of praziquantel to high risk areas so as to curb the progression of the disease.展开更多
The main concern in cultivating crops has always been water availability. To increase food production, water plays a major role after securing a large portion of land area. Knowledge of the factors influencing crop wa...The main concern in cultivating crops has always been water availability. To increase food production, water plays a major role after securing a large portion of land area. Knowledge of the factors influencing crop water use efficiency and hope to increase the efficiency has continued to be an objective in many modern studies. The gap between irrigation supply and demand is increasing from year to year as a result of an increase in population growing rate and people moving from place to place. Searching for new water may be a too difficult and very expensive process, so the shortest and easiest way is to maximize the water use efficiency throughout optimizing water use efficiency and the first step on that is determination of the actual crop water requirements.展开更多
The auditor’s report is the end-product of an audit;its importance to the business community cannot be overemphasized.It is the statutory confirmation that the accounts prepared by Management may be relied upon as tr...The auditor’s report is the end-product of an audit;its importance to the business community cannot be overemphasized.It is the statutory confirmation that the accounts prepared by Management may be relied upon as true and fair.Public confidence in or lack thereof in auditor’s report is very critical to the very relevance of the audit practice.The purpose of this study is to examine how public confidence in auditor’s report may be enhanced with particular reference to audit report of listed insurance companies in Nigeria.Primary source of data was appropriately used.132 questionnaires were administered to Financial Advisers of 21 selected Stock Brokers and Accounting Firms operating at the floor of Nigeria Stock Exchange,Abuja,out of which 124 were filled and returned.Descriptive statistics of frequencies and percentages was used to analyse the responses from the respondents,while Pearson Product Moment Correlation was used to test hypotheses one and two while hypothesis three was examined using paired sampled t-test.The result of the study indicates that there is an inverse relationship between statutory audit and public confidence in audit report.It was found that forensic audits practice has a significant relationship with public confidence in audit report of listed insurance firms in Nigeria.The third hypothesis of the study shows that there is a significant difference between statutory audit practice and forensic audit practice in enhancing public confidence in audit report of listed insurance firms in Nigeria.It was concluded that public confidence in statutory audit report is on the decline following sudden collapse of firms that had unqualified audit report.It was recommended among others that the government should enact an act establishing forensic and investigative auditors in Nigeria separate from the existing accounting professional bodies since there is no public confidence on the audit report prepared by the existing accounting professional bodies again.By so doing,the Financial Reporting Council of Nigeria will make forensic audit report mandatory for all organisations and in particular for the listed insurance firms in Nigeria,which will in turn restore the public confidence in audit report.展开更多
Islam, as a religion, has always been essentially and primarily propagated through Da'awah (proselytisation) and it would continue to be so up to the end of human existence on this planet. Due to its universal natu...Islam, as a religion, has always been essentially and primarily propagated through Da'awah (proselytisation) and it would continue to be so up to the end of human existence on this planet. Due to its universal nature, appeal, and guidance, Islam would have to be continuously propagated through proselytisation to all the nooks and crannies of the world particularly in this millennium when more and more people are increasingly becoming engrossed into the worship of democracy. Hence, the need for a paper in which the essential components of Da'awah lslaamiyyah (Islamic proselytisation), would be expatiated so that Islamic workers around the globe will rise up to the challenge. Apart from the definition of Da'awah, the paper will discuss the four foundations of Da'awah, namely: Ad-Da'awah ilaa Allah (inviting people to God), Ad-Daa'iyah (the proselytiser, the caller, the inviter, or the person who invites people to God), AI-Mad'uww [the invitee(s) or person(s) that is/are being invited to God], the AI-Wusao-il wal-Asaaleeb (the means and the methods of invitation to God), and conclusion.展开更多
Energy generation and consumption are the main aspects of social life due to the fact that modern people’s necessity for energy is a crucial ingredient for existence. Therefore, energy efficiency is regarded as the b...Energy generation and consumption are the main aspects of social life due to the fact that modern people’s necessity for energy is a crucial ingredient for existence. Therefore, energy efficiency is regarded as the best economical approach to provide safer and affordable energy for both utilities and consumers, through the enhancement of energy security and reduction of energy emissions. One of the problems of cloud computing service providers is the high rise in the cost of energy, efficiency together with carbon emission with regards to the running of their internet data centres (IDCs). In order to mitigate these issues, smart micro-grid was found to be suitable in increasing the energy efficiency, sustainability together with the reliability of electrical services for the IDCs. Therefore, this paper presents idea on how smart micro-grids can bring down the disturbing cost of energy, carbon emission by the IDCs with some level of energy efficiency all in an effort to attain green cloud computing services from the service providers. In specific term, we aim at achieving green information and communication technology (ICT) in the field of cloud computing in relations to energy efficiency, cost-effectiveness and carbon emission reduction from cloud data center’s perspective.展开更多
We have studied a reformed type of the classic restricted three-body problem where the bigger primary is radiating and the smaller primary is oblate;and they are encompassed by a homogeneous circular cluster of materi...We have studied a reformed type of the classic restricted three-body problem where the bigger primary is radiating and the smaller primary is oblate;and they are encompassed by a homogeneous circular cluster of material points centered at the mass center of the system (belt). In this dynamical model, we have derived the equations that govern the motion of the infinitesimal mass under the effects of oblateness up to the zonal harmonics J4 of the smaller primary, radiation of the bigger primary and the gravitational potential generated by the belt. Numerically, we have found that, in addition to the three collinear libration points Li (i = 1, 2, 3) in the classic restricted three-body problem, there appear four more collinear points Lni (i = 1, 2, 3, 4). Ln1 and Ln2 result due to the potential from the belt, while Ln3 and Ln4 are consequences of the oblateness up to the zonal harmonics J4 of the smaller primary. Owing to the mutual effect of all the perturbations, L1 and L3 come nearer to the primaries while Ln3 advances away from the primaries;and L2 and Ln1 tend towards the smaller primary whereas Ln2 and Ln4 draw closer to the bigger primary. The collinear libration points Li (i = 1, 2, 3) and Ln2 are linearly unstable whereas the Ln1, Ln3 and Ln4 are linearly stable. A practical application of this model could be the study of motion of a dust particle near a radiating star and an oblate body surrounded by a belt.展开更多
Nigeria,which is multi-ethnic and multi-religious in nature,is faced with religious violence.Religion that is supposed to be a unifying factor among several ethnic groups in Nigeria has turned out to be one of the cat...Nigeria,which is multi-ethnic and multi-religious in nature,is faced with religious violence.Religion that is supposed to be a unifying factor among several ethnic groups in Nigeria has turned out to be one of the catalysts that are causing destruction of lives and properties due to narrow-mindedness misunderstanding,fundamentalism and fanaticism and religious adherent.Islam as a religion of peace attaches premium attention to peace in all its ramifications to pave the way for peaceful co-existence among adherents of different faiths in any nation.This paper shall explore causes,consequences and provide remedies from Islamic perspectives.The method employed in this paper is historical and analytical.Historically,the paper tends to unravel the historical events that are pertinent to the topic while analytical methods are meant to analyze the findings from the historical events;it ends with conclusions and recommendations.In carrying out this paper,the author has relied on history books,journals,newspapers and recent research works on the major scholars of Arabic and Islamic studies.In the end,the reader would have been convinced that Islam is a religion of peace,calling for peace at any time,at any place.展开更多
Cement, a major binding material in concrete making, influences the quality of concrete so produced with it;as such its chemistry dictates the chemistry of the concrete. Poor quality cement has recently been implicate...Cement, a major binding material in concrete making, influences the quality of concrete so produced with it;as such its chemistry dictates the chemistry of the concrete. Poor quality cement has recently been implicated as the main causes of incessant building collapses in Nigeria. The physicochemical analysis of limestone used in the production of various brands of Portland cement in four geopolitical zones of Nigeria (north east NE, north west NW, north central NC, and south west SW) was investigated using standard methods. Each of the limestone and cement samples was randomly collected from their respective sample points at the four different geopolitical zones of Nigeria. Each of the collected samples was ground and sieved to 2 mm mesh size. The limestone was rich in lime content that ranged from 45.91% ± 0.30% to 49.0% ± 0.19%. Among the cement samples, percent SiO<sub>2</sub> ranged from 19.95 ± 0.25 (NW) to 20.18 ± 1.02 (NC), Al<sub>2</sub>O<sub>3</sub> 4.98 ± 0.18 (NW) to 5.82 ± 0.38 (NE), Fe<sub>2</sub>O<sub>3</sub> 2.76 ± 1.00 (NE) to 3.82 ± 0.21 (SW), CaO 60.18 ± 0.27 (NE) to 65.10 ± 0.98 (NC), MgO 1.93 ± 0.04 (NC) to 2.50 ± 0.10 (NE), SO<sub>3</sub> 0.93 ± 0.50 (NE) to 2.02 ± 0.13 (NW). The results showed that virtually all the cement samples analyzed conformed well to the BSEN 196-2 standard. However, the loss on ignition (LOI) deviated considerably (7.82% to 8.72%) from 4% maximum by the standard. Also, the lime saturation factor (99.70%) obtained for north central cement was slightly higher than the specified range of 92.0 to 98.0%. It could be deduced from this study that the various cements available in Nigerian market from the four geopolitical zones are of good quality. Nevertheless, other processes that lead to the production of a good concrete such as the mix ratio of cement, gravel, sand and water, use and quality of iron rods, and other building materials need to be professionally checked for quality assurance. The findings from this study can be a useful guide to the chemist, environmentalist, construction industry, and the general public on the quality of cements available in Nigerian market.展开更多
The study examined the implication of a decentralized Value Added Tax system for states in Nigeria.It is a theoretical presentation that made is made of journals,articles,and data from the National Bureau of Statistic...The study examined the implication of a decentralized Value Added Tax system for states in Nigeria.It is a theoretical presentation that made is made of journals,articles,and data from the National Bureau of Statistics(NBS)accessed on Google Scholar Websites.A total of eighty(80)articles were accessed.Results from a theoretical review revealed that while few states in Nigeria are in favor of a decentralized VAT administration in the country,quite a number of them(States)are averse to the new VAT regime due to differences among the states in terms of volume of business activities and economic power as many of the states rely on federal allocation.The study,therefore,recommends Partial Decentralization(PD)of VAT administration in Nigeria as a measure of autonomy for states that will guarantee fairness in resource control in the Nigerian Society.展开更多
The study examined profitability of tomato production in Yamaltu-Deba Local Government Area of Gombe State.A three-stage sampling technique was used to select 96 tomato producers.Data were collected using a stru...The study examined profitability of tomato production in Yamaltu-Deba Local Government Area of Gombe State.A three-stage sampling technique was used to select 96 tomato producers.Data were collected using a structured questionnaire and were analysed using descriptive statistics,farm budget model,and t-test analysis.The results revealed that,the mean age of tomato producers was 38.94 years,92.48%were males,71.56%were married with the majority(95.44%)had family size ranging from 1-6 persons,and had 6.55 mean years of farming experience,having an average of 0.6 ha farm size holding.Furthermore,the result revealed that only 8.74%that have attained tertiary education.The results also revealed average variable costs constituted 88.98%and 88.84%of the average total costs of production in the dry and rainy seasons respectively.The per hectare average net income realised were found to be₦154,444.20($398.05)and₦39,725.14($102.38)in the dry and rainy seasons respectively.Hence,the returns per naira invested was₦0.67($0.00173)in dry season and₦0.18($0.00046)in rainy season(P<0.05).Moreover,the results revealed positive and desirable gross and operating ratios of<1;implying the tomato farms in the study area maintained profitability levels both in the short and long run.However,inadequate capital was critical;which was attributed to lack of affordable sources of credits.Lack of storage and processing facilities were among the impediments to large scale tomato production in the study area.However,improvement in the existing patterns and as well as the provision of adequate essential factors of production will help expand the present scale of operations.Therefore,governments and other financial institutions should do more to provide soft loans to the farmers to improve efficiency.展开更多
This study examines the impact of Economic Sustainability Plan (ESP) on the performance of the Nigerian economy as a national economic resilient policy in the post COVID-19 era within the framework of a macro-economet...This study examines the impact of Economic Sustainability Plan (ESP) on the performance of the Nigerian economy as a national economic resilient policy in the post COVID-19 era within the framework of a macro-econometric model. The study is hinged on the Keynesian general theory of employment, income and interest. Annual time series data spanning from 1970 to 2019 for within sample forecast, and a six-year out-of-sample forecast spanning from 2020 to 2025 were used. The policy scenario of 21.3 percent increase in government expenditure under the ESP as a stimulus package was simulated and the findings showed that increase in government expenditure under the ESP in critical areas would bring about significant impact on the macroeconomic performance of the Nigerian economy, especially on employment, inflation, economic growth and balance of payment in the post COVID-19 era. Emergent from these findings, the study recommended among others that the government should mobilize resources to finance the ESP in order to stimulate the economy in the post COVID-19 era by ensuring prudential fiscal management of resources;and the Central Bank of Nigeria (CBN) should ensure that financial institutions saddled with the responsibility of disbursement of intervention funds reduce interest rate from 9 percent to 5 percent as reflected in the ESP.展开更多
Though vaccination protects individuals against many infectious diseases,such protection does not always last forever since a few vaccinated individuals could lose their lifelong immunity and eventually become infecte...Though vaccination protects individuals against many infectious diseases,such protection does not always last forever since a few vaccinated individuals could lose their lifelong immunity and eventually become infected.This study,therefore,determines the effects of imperfect vaccination and memory index on the spread of diseases through the Caputo fractional-order SIRV(Susceptible-Infected-Recovered-Vaccinated)epidemic model.Vital properties of the new model including the conditions for the existence of a unique solution determined through the fixed-point theory and the conditions for the existence of a positive solution of the model obtained via the Mittag-Leffler function along with the Laplace transformation-are thoroughly studied.Consequently,our simulation results report that an increase in the imperfect vaccination force increases the population of infected individuals.For the memory effect,the higher“memory”the epidemic system has of past states(which corresponds to decreasing values of fractionalorder parameter),the greater the peaks and magnitudes of infection shaping the epidemiological system dynamics.展开更多
文摘The Earth’s land resources are finite, whereas the number of people that the land must support increases rapidly, this situation has been a great concern in the area of agriculture. Crop production must be increased to meet the rapidly growing food demands through sophisticated agricultural processes, while it is important to protect other natural resources and the environment. New agricultural research is needed to provide additional information to farmers, policy makers and other decision makers on how to accomplish sustainable agriculture over the wide variations in climate change around the world. Therefore many researchers have over the years shown interest in finding ways to estimate the yield of crops before harvest. This paper reviews some of the crop growth models that have been successfully developed and used over time. The applications of crop growth models in agricultural meteorology, the role that climate changes play in these models and few of the successfully used crop models in agro-meteorology are also discussed in detail.
文摘The rising trend of resistance in Acintobacter baumannii had in recent days become a public health care concern with most literature reported from samples collected from hospital environment. This research therefore, wishes to determine the occurrence of multidrug-resistant A. baumannii in birds’ droppings, associated with irrigated farms vegetables, for epidemiological update and future clinical forecast. Forty eight birds fecal samples were collected and processed for isolation and identification of A. baumannii on MacConkey agar and Microbact 24E (Oxoid), and tested against 10 commonly used antibiotics (quinolones, fluoroquinolones, aminoglycosides, sulfonamides). A. baumannii was isolated from 31.25% of samples and had shown more resistant to ceporex (100.00%) and to streptomycin with 80.00% and 90.00% for Jakara and Sharada farms’ fecal samples respectively;isolates were however sensitive to co-trimoxazole. Forty eight (46.67%) of the isolates were resistant to at least 6 drugs, with strong correlation between some drugs. By this result, wild birds’ fecal materials demonstrate high potential of A. baumannii carrying capacity and dissemination, and thus pose risk of contaminating vegetables, infecting human and transmitting resistance phenotype to other non-multidrug-resistant bacteria—a situation quite challenging to health care management and public health. And thus it further suggests for screening of additional probable contributing factors, so as to develop possible detailed transmission pathway and control strategies.
文摘Fields experiments were conducted at the Department of Crop Protection, Faculty of Agriculture, University of Maiduguri Teaching and Research Farm, Maiduguri during 2010 and 2011 cropping seasons to investigate the effects of intercropping pattern on stem borer pest infestation in pearl millet (Pennisetum glaucum L.) intercropped with ground nut (Arachis hypogea L.). A split-plot design was used to test the intercrop pattern of 1:0 ratio (sole millet), 1:1 ratio (1 millet row to 1 ground nut row), 2:1 ratio (2 millet rows to 1 ground nut row) and 1:2 ratio (1 millet row to 2 ground nut rows). The results obtained showed that the intercrop pattern of 1:2 ratio and 1:1 ratio yielded less stem borer infestation and abundance in pearl millet, and as well supported high panicle weight and grain yield. In addition to recommending either of these two intercropping patterns to pearl millet farmers for more effective stem borer pest management, results further show the need for identification of effective intercropping patterns in other cropping systems.
基金Supported by the Tertiary Education Fund (Tetfund),Nigeria under Grant No:TETFUND/TSU/14/017
文摘Objective: To determine schistosomiasis level and risk factors that exposed school-aged children to infection as well as to model schistosomiasis map in relation to altitude and rainfall in Gashaka Local Government Area, Taraba State, Nigeria.Methods: The study was conducted between January 2014 and June 2014. Urine and faecal samples were collected from 1 080 school-aged children and processed using the filtration and formol–ether concentration techniques, respectively.Results: Irrespective of the schistosomes species, a point prevalence of 10.18% was reported out of the 1 080 children examined. Males were significantly infected than their female counterparts(11.75% vs. 8.43%)(χ2= 4.86; P = 0.027), as well as children aged6–10(11.65%, 72/618) and 11–15 years(10.29%, 35/340) than the other age groups(χ2= 9.274; P = 0.026). No significant difference was observed in schistosomiasis between children whose parents were educated(11.11%, 57/513) and not educated(9.88%,53/536)(χ2= 1.342; P = 0.247) and those whose parents are farmers(9.74%, 53/544) and non-farmers(10.63%, 57/536)(χ~2= 0.787; P = 0.375). Proximity to water bodies(distance < 500 m)(odds ratio = 1.809, confidence interval = 1.057–3.094; P = 0.003 1)and fishing(odds ratio = 2.632, confidence interval = 1.397–4.958; P = 0.003) were the risk factors exposing children to infection. The spatial distribution pattern of schistosomiasis showed that the infection was significantly higher in Serti A(22.2%, 26/180) and Mayo-Selbe(21.1%, 38/180) than the other localities(χ~2= 92.99; P = 0.000).Conclusions: This study reported a moderate level of infection among school-aged children with proximity to water bodies and fishing as the main risk factors. The spatial distribution of schistosomiasis in the area will guide in efficient and effective control programmes at local level. It is recommended that continued efforts be made to scale-up distribution of praziquantel to high risk areas so as to curb the progression of the disease.
文摘The main concern in cultivating crops has always been water availability. To increase food production, water plays a major role after securing a large portion of land area. Knowledge of the factors influencing crop water use efficiency and hope to increase the efficiency has continued to be an objective in many modern studies. The gap between irrigation supply and demand is increasing from year to year as a result of an increase in population growing rate and people moving from place to place. Searching for new water may be a too difficult and very expensive process, so the shortest and easiest way is to maximize the water use efficiency throughout optimizing water use efficiency and the first step on that is determination of the actual crop water requirements.
文摘The auditor’s report is the end-product of an audit;its importance to the business community cannot be overemphasized.It is the statutory confirmation that the accounts prepared by Management may be relied upon as true and fair.Public confidence in or lack thereof in auditor’s report is very critical to the very relevance of the audit practice.The purpose of this study is to examine how public confidence in auditor’s report may be enhanced with particular reference to audit report of listed insurance companies in Nigeria.Primary source of data was appropriately used.132 questionnaires were administered to Financial Advisers of 21 selected Stock Brokers and Accounting Firms operating at the floor of Nigeria Stock Exchange,Abuja,out of which 124 were filled and returned.Descriptive statistics of frequencies and percentages was used to analyse the responses from the respondents,while Pearson Product Moment Correlation was used to test hypotheses one and two while hypothesis three was examined using paired sampled t-test.The result of the study indicates that there is an inverse relationship between statutory audit and public confidence in audit report.It was found that forensic audits practice has a significant relationship with public confidence in audit report of listed insurance firms in Nigeria.The third hypothesis of the study shows that there is a significant difference between statutory audit practice and forensic audit practice in enhancing public confidence in audit report of listed insurance firms in Nigeria.It was concluded that public confidence in statutory audit report is on the decline following sudden collapse of firms that had unqualified audit report.It was recommended among others that the government should enact an act establishing forensic and investigative auditors in Nigeria separate from the existing accounting professional bodies since there is no public confidence on the audit report prepared by the existing accounting professional bodies again.By so doing,the Financial Reporting Council of Nigeria will make forensic audit report mandatory for all organisations and in particular for the listed insurance firms in Nigeria,which will in turn restore the public confidence in audit report.
文摘Islam, as a religion, has always been essentially and primarily propagated through Da'awah (proselytisation) and it would continue to be so up to the end of human existence on this planet. Due to its universal nature, appeal, and guidance, Islam would have to be continuously propagated through proselytisation to all the nooks and crannies of the world particularly in this millennium when more and more people are increasingly becoming engrossed into the worship of democracy. Hence, the need for a paper in which the essential components of Da'awah lslaamiyyah (Islamic proselytisation), would be expatiated so that Islamic workers around the globe will rise up to the challenge. Apart from the definition of Da'awah, the paper will discuss the four foundations of Da'awah, namely: Ad-Da'awah ilaa Allah (inviting people to God), Ad-Daa'iyah (the proselytiser, the caller, the inviter, or the person who invites people to God), AI-Mad'uww [the invitee(s) or person(s) that is/are being invited to God], the AI-Wusao-il wal-Asaaleeb (the means and the methods of invitation to God), and conclusion.
文摘Energy generation and consumption are the main aspects of social life due to the fact that modern people’s necessity for energy is a crucial ingredient for existence. Therefore, energy efficiency is regarded as the best economical approach to provide safer and affordable energy for both utilities and consumers, through the enhancement of energy security and reduction of energy emissions. One of the problems of cloud computing service providers is the high rise in the cost of energy, efficiency together with carbon emission with regards to the running of their internet data centres (IDCs). In order to mitigate these issues, smart micro-grid was found to be suitable in increasing the energy efficiency, sustainability together with the reliability of electrical services for the IDCs. Therefore, this paper presents idea on how smart micro-grids can bring down the disturbing cost of energy, carbon emission by the IDCs with some level of energy efficiency all in an effort to attain green cloud computing services from the service providers. In specific term, we aim at achieving green information and communication technology (ICT) in the field of cloud computing in relations to energy efficiency, cost-effectiveness and carbon emission reduction from cloud data center’s perspective.
文摘We have studied a reformed type of the classic restricted three-body problem where the bigger primary is radiating and the smaller primary is oblate;and they are encompassed by a homogeneous circular cluster of material points centered at the mass center of the system (belt). In this dynamical model, we have derived the equations that govern the motion of the infinitesimal mass under the effects of oblateness up to the zonal harmonics J4 of the smaller primary, radiation of the bigger primary and the gravitational potential generated by the belt. Numerically, we have found that, in addition to the three collinear libration points Li (i = 1, 2, 3) in the classic restricted three-body problem, there appear four more collinear points Lni (i = 1, 2, 3, 4). Ln1 and Ln2 result due to the potential from the belt, while Ln3 and Ln4 are consequences of the oblateness up to the zonal harmonics J4 of the smaller primary. Owing to the mutual effect of all the perturbations, L1 and L3 come nearer to the primaries while Ln3 advances away from the primaries;and L2 and Ln1 tend towards the smaller primary whereas Ln2 and Ln4 draw closer to the bigger primary. The collinear libration points Li (i = 1, 2, 3) and Ln2 are linearly unstable whereas the Ln1, Ln3 and Ln4 are linearly stable. A practical application of this model could be the study of motion of a dust particle near a radiating star and an oblate body surrounded by a belt.
文摘Nigeria,which is multi-ethnic and multi-religious in nature,is faced with religious violence.Religion that is supposed to be a unifying factor among several ethnic groups in Nigeria has turned out to be one of the catalysts that are causing destruction of lives and properties due to narrow-mindedness misunderstanding,fundamentalism and fanaticism and religious adherent.Islam as a religion of peace attaches premium attention to peace in all its ramifications to pave the way for peaceful co-existence among adherents of different faiths in any nation.This paper shall explore causes,consequences and provide remedies from Islamic perspectives.The method employed in this paper is historical and analytical.Historically,the paper tends to unravel the historical events that are pertinent to the topic while analytical methods are meant to analyze the findings from the historical events;it ends with conclusions and recommendations.In carrying out this paper,the author has relied on history books,journals,newspapers and recent research works on the major scholars of Arabic and Islamic studies.In the end,the reader would have been convinced that Islam is a religion of peace,calling for peace at any time,at any place.
文摘Cement, a major binding material in concrete making, influences the quality of concrete so produced with it;as such its chemistry dictates the chemistry of the concrete. Poor quality cement has recently been implicated as the main causes of incessant building collapses in Nigeria. The physicochemical analysis of limestone used in the production of various brands of Portland cement in four geopolitical zones of Nigeria (north east NE, north west NW, north central NC, and south west SW) was investigated using standard methods. Each of the limestone and cement samples was randomly collected from their respective sample points at the four different geopolitical zones of Nigeria. Each of the collected samples was ground and sieved to 2 mm mesh size. The limestone was rich in lime content that ranged from 45.91% ± 0.30% to 49.0% ± 0.19%. Among the cement samples, percent SiO<sub>2</sub> ranged from 19.95 ± 0.25 (NW) to 20.18 ± 1.02 (NC), Al<sub>2</sub>O<sub>3</sub> 4.98 ± 0.18 (NW) to 5.82 ± 0.38 (NE), Fe<sub>2</sub>O<sub>3</sub> 2.76 ± 1.00 (NE) to 3.82 ± 0.21 (SW), CaO 60.18 ± 0.27 (NE) to 65.10 ± 0.98 (NC), MgO 1.93 ± 0.04 (NC) to 2.50 ± 0.10 (NE), SO<sub>3</sub> 0.93 ± 0.50 (NE) to 2.02 ± 0.13 (NW). The results showed that virtually all the cement samples analyzed conformed well to the BSEN 196-2 standard. However, the loss on ignition (LOI) deviated considerably (7.82% to 8.72%) from 4% maximum by the standard. Also, the lime saturation factor (99.70%) obtained for north central cement was slightly higher than the specified range of 92.0 to 98.0%. It could be deduced from this study that the various cements available in Nigerian market from the four geopolitical zones are of good quality. Nevertheless, other processes that lead to the production of a good concrete such as the mix ratio of cement, gravel, sand and water, use and quality of iron rods, and other building materials need to be professionally checked for quality assurance. The findings from this study can be a useful guide to the chemist, environmentalist, construction industry, and the general public on the quality of cements available in Nigerian market.
文摘The study examined the implication of a decentralized Value Added Tax system for states in Nigeria.It is a theoretical presentation that made is made of journals,articles,and data from the National Bureau of Statistics(NBS)accessed on Google Scholar Websites.A total of eighty(80)articles were accessed.Results from a theoretical review revealed that while few states in Nigeria are in favor of a decentralized VAT administration in the country,quite a number of them(States)are averse to the new VAT regime due to differences among the states in terms of volume of business activities and economic power as many of the states rely on federal allocation.The study,therefore,recommends Partial Decentralization(PD)of VAT administration in Nigeria as a measure of autonomy for states that will guarantee fairness in resource control in the Nigerian Society.
文摘The study examined profitability of tomato production in Yamaltu-Deba Local Government Area of Gombe State.A three-stage sampling technique was used to select 96 tomato producers.Data were collected using a structured questionnaire and were analysed using descriptive statistics,farm budget model,and t-test analysis.The results revealed that,the mean age of tomato producers was 38.94 years,92.48%were males,71.56%were married with the majority(95.44%)had family size ranging from 1-6 persons,and had 6.55 mean years of farming experience,having an average of 0.6 ha farm size holding.Furthermore,the result revealed that only 8.74%that have attained tertiary education.The results also revealed average variable costs constituted 88.98%and 88.84%of the average total costs of production in the dry and rainy seasons respectively.The per hectare average net income realised were found to be₦154,444.20($398.05)and₦39,725.14($102.38)in the dry and rainy seasons respectively.Hence,the returns per naira invested was₦0.67($0.00173)in dry season and₦0.18($0.00046)in rainy season(P<0.05).Moreover,the results revealed positive and desirable gross and operating ratios of<1;implying the tomato farms in the study area maintained profitability levels both in the short and long run.However,inadequate capital was critical;which was attributed to lack of affordable sources of credits.Lack of storage and processing facilities were among the impediments to large scale tomato production in the study area.However,improvement in the existing patterns and as well as the provision of adequate essential factors of production will help expand the present scale of operations.Therefore,governments and other financial institutions should do more to provide soft loans to the farmers to improve efficiency.
文摘This study examines the impact of Economic Sustainability Plan (ESP) on the performance of the Nigerian economy as a national economic resilient policy in the post COVID-19 era within the framework of a macro-econometric model. The study is hinged on the Keynesian general theory of employment, income and interest. Annual time series data spanning from 1970 to 2019 for within sample forecast, and a six-year out-of-sample forecast spanning from 2020 to 2025 were used. The policy scenario of 21.3 percent increase in government expenditure under the ESP as a stimulus package was simulated and the findings showed that increase in government expenditure under the ESP in critical areas would bring about significant impact on the macroeconomic performance of the Nigerian economy, especially on employment, inflation, economic growth and balance of payment in the post COVID-19 era. Emergent from these findings, the study recommended among others that the government should mobilize resources to finance the ESP in order to stimulate the economy in the post COVID-19 era by ensuring prudential fiscal management of resources;and the Central Bank of Nigeria (CBN) should ensure that financial institutions saddled with the responsibility of disbursement of intervention funds reduce interest rate from 9 percent to 5 percent as reflected in the ESP.
基金support from the Fundamental Research Grant Scheme with Project Code:FRGS/1/2022/STG06/USM/02/1 by the Ministry of Higher Education,Malaysia(MOHE).
文摘Though vaccination protects individuals against many infectious diseases,such protection does not always last forever since a few vaccinated individuals could lose their lifelong immunity and eventually become infected.This study,therefore,determines the effects of imperfect vaccination and memory index on the spread of diseases through the Caputo fractional-order SIRV(Susceptible-Infected-Recovered-Vaccinated)epidemic model.Vital properties of the new model including the conditions for the existence of a unique solution determined through the fixed-point theory and the conditions for the existence of a positive solution of the model obtained via the Mittag-Leffler function along with the Laplace transformation-are thoroughly studied.Consequently,our simulation results report that an increase in the imperfect vaccination force increases the population of infected individuals.For the memory effect,the higher“memory”the epidemic system has of past states(which corresponds to decreasing values of fractionalorder parameter),the greater the peaks and magnitudes of infection shaping the epidemiological system dynamics.