Archives: Downloads

ABSRACT Water resources have been threatened in the Guinea and Sudano-Sahelian ecological zones by the persistent impact of climate change. Many previous studies in the area were based on historical trend analysis or hypothetical assumptions in projecting climate change impacts on water resources. Considering the sensitivity of the hydrological system to climate change, there is the need to adopt the current global paradigm shift from the use of historical trend ...

ABSTRACT A tax is a compulsory levy imposed on the income or profit of an individual,   partnership   and   corporate   organisations   for   the financing of government expenditure without recourse to a corresponding benefit from tax payer.  Assessments are raised on total profit at the rate of either 30 percent or 20 percent if it is a small company whose turnover is below ₦1million naira.  Various types of assessment s are raised ...

ABSTRACT The research process that results in the production of theses and dissertations involves a detailed literature review to support areas of the research study which means search and retrieval of information related to their research must be done to reduce or avoid as much as possible the issue of repetitive research and plagiarism. Despite the large turnout of these research outputs, postgraduate students face two critical challenges in the ...

ABSTRACT The development of drug resistance by pathogenic yeast especially Candida albicans, has resulted in waste of financial resources globally. This study was aimed at evaluating the antifungal activities of some medicinal plant extracts and fractions against clinical isolates of Candida albicans. Four medicinal plants namely: Vernonia amygdalina, Azardirachta indica, Moringa oleifera, and Vitellaria paradoxa were used in this study. The leaves, stembark and root of each medicinal plants were ...

ABSTRACT This study ascertains the influence of merger and acquisition as a growth and survival strategy. The crisis facing so many corporate firms as a result of capital inadequacy has led to the collapsing of so many firms. As a result, it is the objectives of this study to evaluate the impact of merger and acquisition on growth and survival of  corporate firms  using  banks  as  study, to  ascertain whether ...

ABSTRACT The theme of this study considered  the impact and efficiency  of cost control system  in corporate  profitability  (a case of the Nigerian  Breweries  Aba,  Aba State). In the management  set- up, cost control is used as an indispensable tool, which aid organization to attain their corporate objectives of profit  maximization. This study reveals the cost structure in manufacturing type, cost control          adopted              to minimize  waste  of resources.  Critically,  the ...

ABSTRACT This research focuses on investigation of energy consumption in orthogonal turning of AISI  304  alloy  steel,  with  a  view  of  coming  up  with  optimized  parameters  to accomplish minimum energy consumption and surface roughness in dry and wet cutting environments using mineral oil and vegetable oil based cutting fluids.  The procedure involved sourcing of mineral and Jathropha vegetable oil. The vegetable oil was subjected to GC-MS test to ascertain the ...

ABSTRACT All over the world, no country has been adjusted to be totally free from any iota of corruption. Even in the Bible I Sam. Chapter 8 v 1 – 4, the two sons of Samuel, - Joel and Abijah took bribe and perverted justice.   Monumental corruption holds sway in Nigeria. The researcher’s study is to find how the two anti-graft agencies – ICPC and EFCC have performed towards eradicating ...

ABSTRACT Local This research was conducted to analyze supply response and demand for local rice (Oryza sativa L.) in Niger and Benue States. The Objectives of the study were to describe the socio-economic characteristics of local Rice consumers, analyze the trends of local Rice supply, and determine the responsiveness of local Rice to changes in price and non-price factors. The research further assessed the effect of Local Rice characteristics on ...

ABSTRACT This study analysed supply response and trend of ginger production in Benue and Kaduna States Nigeria. A multistage sampling technique was employed. Cross sectional data from 359 respondents were collected through structured questionnaire and time series data from 1979 to 2018 were also used for the study. Simple descriptive statistics, Autoregressive Distribution Lag Model (ARDL) and the grafted polynomial model were employed for the study. Male (80.5%) dominated ginger ...

ABSTRACT This research work is titled “The role of Accounting in the control of public expenditure” the incessant incident of budget deficit, misappropriation and embezzlement of project fund due to lackof good accounting system constitute the problems that necessitated this research. The main  objectives   are:  To  ascertain   whether  adequate  budgeting   can   regulate  public expenditure,  to ascertain whether a good accounting  system can  ensure transparency and accounting in execution in public ...

ABSTRACT This project titled “The Role of Internal Control as the Foundation of Quality Management: a study of the Broadcast Media in Nigeria” is both a descriptive and an analytical study designed to evaluate the role of internal control in an organization so as to see whether, or otherwise, it is the bedrock of quality management. The entire work is chronicled into five chapters with each addressing an important segment ...

ABSTRACT In this study, synthesised NiO-CNTs-SnO2 nanocomposites based coatings were applied on AISI 1020 steel samples to prevent corrosion. NiO-SnO2 based nanocomposites were obtained via combination of green-impregnation and sonochemical methods followed by incorporation of CNTs at different ratios. The influence of process parameters on the synthesis of NiO and SnO2 nanoparticles such as; solution pH, precursor concentration, and synthesis temperature on particle size were investigated via surface response methodology ...

ABSTRACT Ethanol is a renewable energy which can be used for domestics, automobile and industrial fuel.  There  is  the  need  to  make  ethanol  cheap  from  agro  wastes.  In  this  Study, Mathematical models were formulated, for the production of ethanol from unpretreated and pretreated banana trunk biomass using the consecutive reaction models where the product of a reaction will be a substrate of another reaction. The kinetics of the different processes ...

ABSTRACT Many factors have been fingered and blamed for low productivity of Nigerian economy,  prominent  among  which  is  the  weak  industrial  base.    And  this weakness is indicated by the low level of the index of capacity utilization in the manufacturing sector and general high rate of business failure in Nigeria. Having  considered  the  problems  from  the  accounting  point  of  view,  the researcher formed an opinion that EXPANDED (OR QUICK) PROFIT ...

ABSTRACT The distribution and characterization of a suspected petroleum bearing site (SPBS) is generally called microbial prospecting. Microbial surface prospecting is a vital process in the exploration of hydrocarbon suspected site. This study was aimed at assessing the distribution, characterization and hydrocarbon degrading potentials of microorganisms in some parts of Bida Basin, Nigeria. The study assessed the physicochemical and microbiological   properties   of   soil   and   water   from   Ahoko,   Kogi   State,   and ...

ABSTRACT The study investigates the relationship of information accessibility, knowledge acquisition, management and transfer system among traditional herbal medical practitioners in South-west, Nigeria. It was imperative to go into the study because the orthodox  medicine  has  its  limitations  on  human  health,  while  traditional  herbal medicine is gaining popularity as a result of the fact that its utilisation has little or no side-effects. The problem of accessing information, acquiring knowledge, managing ...

ABSTRACT In the tax administration of any country, in-depth knowledge of tax paying attitude is very pertinent. This is very consistent with this study the determinants of tax payers attitude in Nigeria and whose purpose was to examine the variables that account for the attitudes of tax payers and to ascertain whether or not such determinants allow for the payment compliance, in view of tax assessment. A sample size of ...

Abstract This study tries to look at the accessibility of credit facility from financial institutions by small and Medium Scale Enterprises: Evidence from Nigeria. Small and Medium Scale Enterprises have been faced with poor funding when developing nations like ours are considered. This however distorts the outstanding function of SMEs as the engine and pivot for the economic growth and national development. No wonder Nigeria has continued to experience high ...

ABSTRACT Most largely sparse linear systems encountered in applied sciences and engineering requires efficient iterative methods to obtain an approximate solution. In this thesis, an Extended Accelerated Over-relaxation (EAOR) iterative method for solving linear systems was developed by introducing a new acceleration parameter to improve convergence rate of family of Accelerated Over-relaxation (AOR) methods. The method was developed through decomposition of the coefficient matrix     by the usual splitting approach and ...