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ABSTRACT The research topic is the effects of qualified audit report of a company. A study of UACN Plc AND PZ Cussons Plc.   It is a known fact that some business organizations are in the habit of corporate deceit where financial statements are made to appear better than the true positions of affairs in these organizations. This had led to a lot of business going under after declaring fantastic results ...

ABSTRACT Contamination of soil and surface water due to unsustainable use of pesticides and fertilisers by farmers and subsequent socioeconomic effects on communities’ livelihoods is a major problem in the study area. Comprehensive data on this problem is of great interest as the existing ones are scanty. The objectives are to investigate the patterns of pesticides and fertilisers use; determine the spatial concentrations of physicochemical properties of sediment and water ...

ABSTRACT Mosquitoes are known to constitute nuisance as well as transmit disease-causing organisms (pathogens) to hosts. This study was aimed to determine species distribution, abundance, and diversity of mosquitoes in three selected eco – settings of Nasarawa State, Nigeria. Anopheles mosquitoes were sampled using Pyrethroid Spray Catch (PSC and Centre for Disease control light traps CDC) technique the mosquitoes were identified morphologically using keys. Knockdown resistance (Kdr) was determined following ...

ABSTRACT The highest occurring natural disasters in Nigeria are attributed to flood with its attendant consequences on lives and properties. Nigeria witnessed an increased number of dam construction between 1970 and 1995 as an aftermath of the Sahelian drought of 1970-1972. Communities located downstream of these dams, are traditional areas of special importance for rural communities. The resulting population growth and degradation of natural resources in these areas, aggravates flooding ...

ABSTRACT In the practical word of business, certainty is a luxury rarely enjoyed by investors. Quite often, investor have to make very important investment decisions in situations of uncertainty and risk. This study looked into the use of accounting methods and techniques. When appraising rival projects in situations of risk and uncertainty. The study tried to ascertain the extent to which individuals and businesses use accounting techniques and methods, when ...

ABSTRACT This research study was conducted to determine the impact of cost accounting information on price determination in some manufacturing  companies  in  Nigeria.  The  objectives  of  the  study were  to  determine  the  components  of  manufacturing  cost information and also to identify the lapses therein. Literature review on the topic was aimed at cost determination, cost control concept, cost performance evaluation, direct and indirect cost and fixed/variable cost. Data collected were ...

ABSTRACT Wireless Sensor Network application entails deploying thousands of wireless sensor nodes in unreachable locations. The inability to reconfigure each node in order to take on new tasks poses a serious challenge to the continued operation of the entire system. Several attempts have been made to address these challenges, of interest is one that exploits design-time knowledge of the application scenario dynamics to construct and implements a proactive runtime reconfiguration ...

ABSTRACT The study examined Factors Influencing Adoption of Improved Rice Processing Technologies by Women in Chanchaga and Bosso Local Government Areas of Niger State. The specific objectives were to: identify the socio- economic characteristics of the respondents, examine level of awareness, identify the sources of awareness, determine the level of adoption, factors influencing adoption and constraints to adopting improved rice processing technologies.   Primary data were collected from 120 rice processors ...

ABSTRACT This  study  focused  on  how to  recognize  human  resources, particularly in the Industrial Training Fund.  Primary and secondary data were used.  The area Offices of the Fund were taken to be primary sampling units and a clustering sampling method was applied in administering the questionnaire and secondary sources data including materials printed and unprinted. Hypotheses were tested and analytical tool were used. The information  needs  of  shareholders  necessary  under ...

ABSTRACT The study examined Factors Influencing Adoption of Improved Rice Processing Technologies by Women in Chanchaga and Bosso Local Government Areas of Niger State. The specific objectives were to: identify the socio- economic characteristics of the respondents, examine level of awareness, identify the sources of awareness, determine the level of adoption, factors influencing adoption and constraints to adopting improved rice processing technologies.   Primary data were collected from 120 rice processors ...

ABSTRACT This research study was conducted to determine the impact of cost accounting information on price determination in some manufacturing companies in Nigeria. The objectives of the study were to determine the components of manufacturing cost information and also to identify the lapses therein. Literature review on the topic was aimed at cost determination, cost control concept, cost performance evaluation, direct and indirect cost and fixed/variable cost. Data collected were ...

ABSTRACT Geochemical, palynological and palynofacies studies had been carried out on samples from 24 boreholes that penetrated Gombe Formation around Maiganga coal mine. The aim of the study was to establish their microfloral assemblages, age, paleoclimate, paleoenvironment and biozonation as well as evaluating the petroleum generative potentials of the Formation. The standard maceration and Rock Eval 6 methods were employed for the palynological/palynofacies and organic geochemical analyses respectively. The studied ...

ABSTRACT Buildings   are  manmade   structures   that  are  primarily  meant  for  shelter.  They are designed  in different  sizes, shapes, forms and functions.  Some  buildings  have only one function and some have multiple functions such as residential and commercial purposes. These  types  of  building  are  referred  to  as  mixed-use  building.  One major  problem encountered with these structures is the issue of insecurity which is as a result of poor design which makes ...

ABSTRACT The two major users of a Cognitive Radio (CR) system are the Primary User (PU) and the Secondary User (SU). A secondary spectrum user cannot transmit in a channel before sensing and knowing the spectrum occupancy state as this may cause interference. This poses a major challenge because these operations ought to be performed in each time slot and thereby causing a substantial delay before the user gains access ...

ABSTRACT The parametric analysis of a tugboat propeller blade was carried out with solidworks computer aided simulation software. The aim is to achieve vibration and noise mitigation as well as performance improvement of the propulsion system by varying the number of propeller blade to ascertain minimum allowable pressure on the propulsion system. To determine the magnitude of stiffness assumed in the dynamic part of the propulsion system, modeling the propulsion ...

ABSTRACT Numerous websites in this contemporary time have been plagued with many usability issues which have  hitherto  made  the  websites  not  effective  and  efficient  for  users  while  searching  for information.  Consequently,  different website usability evaluation models have been proposed to help in evaluating websites. However, most existing models are rather too ambiguous and not easy to use. Also,  selecting and ranking websites based on usability with respect to numerous criteria ...

ABSTRACT This study investigated the effects of improvised instructional media on secondary school students’ achievement in biology in Niger State. It also investigated gender and ability levels effects on achievement. Two hundred and seventy (270) students were drawn from nine public senior secondary schools. The design adopted was pretest posttest control group factorial design. The treatment involved teaching the experimental group 1 with the use of improvised models, the experimental ...

ABSTRACT This study assessed involvement of small and medium scale enterprises (SMEs) in cultured fish value chain in Niger State, Nigeria. Fish provides a rich source of protein for human consumption. The specific objectives were to: describe the socio-economic characteristics of the SMEs, examine the various SMEs in cultured fish value chain, determine the income disparities between the SMEs along the cultured fish value chain, evaluate the factors influencing the ...

ABSTRACT A two phase research work was conducted in a period of 12 weeks to determine the effect of feeding varying levels of fermented cassava (Manihot esculenta) peel meal on the growth performance and egg production of Japanese quails using 300 two week old growing quails with an initial mean body weight of 27.67 g of both sexes. The birds were randomly allotted to 4 dietary treatments with 75 birds ...

ABSTRACT Cowpea is the most important grain legume in Nigeria but the yield obtained on farmers’ fields is far below the potential yield of the crop. This study aimed at exploiting rhizobia inoculation, phosphorus application, varietal differences and sequential cropping system to improve the productivity and profitability of cowpea per unit area in Minna, Nigeria. A glasshouse and two field experiments were conducted between 2015 and 2017. The glasshouse experiment ...