Search results for: Northern Nigeria
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3041

Search results for: Northern Nigeria

1181 Adoption of Inorganic Insecticides and Resistant Varieties among Cowpea Producers in Mubi Zone, Nigeria

Authors: Sabo Elizabeth

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Cowpea production is presently mainly done with inorganic insecticides, but the growing environmental problems linked with their use and the rising costs of the chemicals are stimulating all categories of stakeholders towards the adoption of less impacting practices. 611 respondents were interviewed between 2008 and 2009. Respondents are young adults and are fairly educated. Awareness is high about insecticide use, but is low for bio-pesticides and resistant varieties. Adoption of inorganic insecticides is related to age, educational level, and contacts with dealers. Low adoption rate for resistant varieties is associated with inadequate information and poor extension service. To adopt IPM techniques with limited health hazards and compatible with the environment, a properly designed extension program is consequently needed.

Keywords: Vigna unguiculata, IPM, bio-pesticides, resistant varieties, extension

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1180 Analysis of Determinants of Growth of Small and Medium Enterprises in Kwara State, Nigeria

Authors: Hussaini Tunde Subairu

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Small and Medium Enterprises (SMEs) sectors serve as catalyst for employment generation, national growth, poverty reduction and economic development in developing and developed countries. However, in Nigeria despite copious and plethora of government policies and stimulus schemes directed at SMEs, the sector is still characterized by high rate of failure and discontinuities. This study therefore investigated owners/managers profile, firms characteristics and external factors as possible determinants of SMEs growth from selected SMEs in Kwara State. Primary data were sourced from 200 SMEs respondents registered with the National Association of Small and Medium Enterprises (NASMES) in Kwara State Central Senatorial District. Multiple Regressions Analysis (MRA) was used to analyze the relationship between dependent and independent variables, and pair wise correlation was employed to examine the relationship among independent variables. The Analysis of Variable (ANOVA) was employed to indicate the overall significant of the model The findings revealed that Analysis of variance (ANOVA) put the value of F-statistics at 420.45 and p-value at 0.000 was significant. The values of R2 and Adjusted R2 of 0.9643 and 0.9620 respectively suggested that 96 percent of variations in employment growth were explained by the explanatory variables. The level of technical and managerial education has t- value of 24.14 and p-value of 0.001, length of managers/owners experience in similar trade with t- value of 21.37 and p-value of 0.001, age of managers/owners with t- value of 42.98 and p-value of 0.001, firm age with t- value of 25.91 and p-value of 0.001, numbers of firms in a cluster with t- value of 7.20 and p-value of 0.001, access to formal finance with t-value of 5.56 and p-value of 0.001, firm technology innovation with t- value of 25.32 and p-value of 0.01, institutional support with t- value of 18.89 and p-value of 0.01, globalization with t- value of 9.78 and p-value of 0.01, and infrastructure with t-value of 10.75 and p-value of 0.01. The result also indicated that initial size has t-value of -1.71 and p-value of 0.090 which is consistent with Gibrat’s Law. The study concluded that owners/managers profile, firm specific characteristics and external factors substantially influenced employment growths of SMEs in the study area. Therefore, policy implication should enhance human capital development of SMEs owners/managers, and strengthen fiscal policy thrust through imposition on tariff regime to minimize effect of globalization. Governments at all level must support SMEs growth radically and enhance institutional support for SMEs growth and radically and significantly upgrading key infrastructure as rail/roads, rail, telecommunications, water and power.

Keywords: external factors, firm specific characteristics, owners / manager profile, small and medium enterprises

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1179 Population Dynamics of Auchenoglanis Occidentalis From Dadin-Kowa Dam, Gombe State, Nigeria

Authors: Nazeef, Suleiman, Umar, Danladi Muhammad, Ja'afar Ali, Zaliha Adamu Umar

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The population dynamics of Auchenoglanis occidentalis from the Dadin-Kowa reservoir were studied. Population dynamic parameters such as growth, mortality and recruitment patterns were analyzed using length frequency data over a 12-month period employing FiSAT II software. Findings revealed that LWR (b - constant) = 2.88, K = 0.72 -yr., L∞ = 40.91 cm and Tmax = 3.57 years and Ɵ’ = 3.14. Mortality indices revealed that natural mortality (M = 1.39), fishing mortality (F = 0.22) and exploitation ratio (E = 0.14), Lc/L∞ = 0.48, Emax = 0.64, while Lopt = 26.4 cm. Uni-modal recruitment peak observed with Lm = 27.3 cm. A restocking program is suitable to ensure its continuous existence as it seems to have a low population.

Keywords: fish population dynamics, auchenoglanis occidentalis, FISAT II, natural mortality

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1178 Application of ATP7B Gene Mutation Analysis in Prenatal Diagnosis of Wilson’s Disease

Authors: Huong M. T. Nguyen, Hoa A. P. Nguyen, Chi V. Phan, Mai P. T. Nguyen, Ngoc D. Ngo, Van T. Ta, Hai T. Le

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Wilson’s disease is an autosomal recessive disorder of copper metabolism, which is caused by mutation in copper- transporting P-type ATPase (ATP7B). The mechanism of this disease is a failure of hepatic excretion of copper to the bile, and it leads to copper deposits in the liver and other organs. Most clinical symptoms of Wilson’s disease can present as liver disease and/or neurologic disease. Objective: The goal of the study is prenatal diagnosis for pregnant women at high risk of Wilson’s disease in Northern Vietnam. Material and method: Three probands with clinically diagnosed liver disease were detected in the mutations of 21 exons and exon-intron boundaries of the ATP7B gene by direct Sanger-sequencing. Prenatal diagnoses were performed by amniotic fluid sampling from pregnant women in the 16th-18th weeks of pregnancy after the genotypes of parents with the probands were identified. Result: A total of three different mutations of the probands, including of S105*, P1052L, P1273G, were detected. Among three fetuses which underwent prenatal genetic testing, one fetus was homozygote; two fetuses were carriers. Conclusion: Genetic testing provided a useful method for prenatal diagnosis, and is a basis for genetic counseling.

Keywords: ATP7B gene, genetic testing, prenatal diagnosis, pedigree, Wilson disease

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1177 Dispositional Loneliness and Mental Health of the Elderly in Cross River State, Nigeria

Authors: Peter Unoh Bassey

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The study is predicated on the current trend of the rate of dispositional loneliness experienced by the elderly in society today as a result of the breakdown in the family attachment patterns, loss of close associates, and interpersonal conflicts. The research adopted the ex-post facto research design through a survey data collected from a total of 500 elderly comprising of both retirees and community-based elders. Both the stratified and simple sampling techniques were used to select the sample. Based on the findings, it was recommended that the elderly should be trained in acquiring specific attachment styles as well as be trained in developing appropriate social skills to counter loneliness.

Keywords: dispositional loneliness, mental health, elderly, cross river state

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1176 The Fantasy of the Media and the Sexual World of Adolescents: The Relationship between Viewing Sexual Content on Television and Sexual Behaviour of Adolescents

Authors: Ifeanyi Adigwe

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The influence of television on adolescents is prevalent and widespread because television is a powerful sex educator for adolescents. This study examined the relationship between viewing sexual content on television and sexual behaviour of adolescents in public senior secondary schools in Lagos, Nigeria. The study employed a survey research design with a structured questionnaire as instrument. The multi-stage sampling technique was adopted. Firstly, purposive sampling was adopted in selecting 3 educational districts namely: Agege, Maryland, and Agboju. These educational districts were chosen for convenience and its wide coverage area of public senior secondary schools in Lagos State. Secondly, the researcher adopted systematic sampling to select the schools. The schools were listed in alphabetical order in each district and every 10th school were selected, yielding 13 schools altogether. A total of 501 copies of questionnaire were administered to the students and a total 491 copies of the questionnaire were retrieved. Only 453 copies of the questionnaire met the inclusion criteria and were used for analysis. Data were analyzed using descriptive statistics, Pearson Correlation, Principal components analysis, and regression analysis. Results of correlation analysis showed a positive and significant relationship between adolescent sexual belief and their preference for sexual content in television (r =0.117, N =453, p=0.13), viewing sexual content on television and adolescent sexual behavior, (r =-0.112, N =453, p<0.05), adolescent television preference and their preference for sexual content in television (r =0.328, N =453, p<0.05), adolescent television preference and adolescent’s sexual behavior (r=0.093, N =453, p<0.05). However, a negative but significant relationship exists between adolescent’s sexual knowledge and their sexual behavior (r=-122, N=453, p=0.0009). Pearson’s correlation between adolescents’ sexual knowledge and sexual behavior shows that there is a positive significant but strong relationship between adolescent’s sexual knowledge and their sexual behavior (r=0.967, N=453, p<0.05). The results also show that adolescent’s preference for sexual content in television informs them about their sexuality, development and sexual health. The descriptive and inferential analysis of data revealed that the interaction among adolescent sexual belief, knowledge and adolescents’ preference of sexual in television and its resultant effect on adolescent sexual behavior is apparent because sexual belief and norms about sex of an adolescent can induce his television preference of sexual content on television. The study concludes that exposure to sexual content in television can impact on adolescent sexual behaviour. There is no doubt that the actual outcome of television viewing and adolescent sexual behavior remains controversial because adolescent sexual behavior is multifaceted and multi-dimensional. Since behavior is learned overtime, the frequency of exposure and nature of sexual content viewed overtime induces and hastens sexual activity.

Keywords: adolescent sexual behavior, Nigeria, sexual belief, sexual content, sexual knowledge, television preference

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1175 The Role of Teacher-Student Relationship on Teachers’ Attitudes towards School Bullying

Authors: Ghada Shahrour, Nusiebeh Ananbh, Heyam Dalky, Mohammad Rababa, Fatmeh Alzoubi

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Positive teacher-student relationship has been found to affect students’ attitudes towards bullying and, in turn, their engagement in bullying behavior. However, no investigation has been conducted to explore whether teacher-student relationship affects teachers’ attitudes towards bullying. The aim of this study was to examine the role of teacher-student relationship on teachers’ attitudes towards bullying in terms of bullying seriousness, empathic responding, and likelihood to intervene in bullying situation. A cross-sectional, descriptive design was employed among a convenience sample of 173 school teachers (50.9% female) of 12 to 17-year-old students. The teachers were recruited from secondary public schools of three governorates in the Northern district of Jordan. Each group of students has multiple teachers for different subjects. Results showed that teacher-student relationship is partially related to teachers’ attitudes towards bullying. More specifically, having a close teacher-student relationship significantly increased teachers’ perception of bullying seriousness and empathy but not the likelihood to intervene. Research is needed to examine teachers’ obstacles for not providing bullying interventions, as the barriers may be culturally contextualized. Meanwhile, interventions that promote quality teacher-student relationship are necessary to increase teachers’ perception of bullying seriousness and empathy. Students have been found to adopt the values of their teachers, and this may deter them from engaging in bullying behavior.

Keywords: school bullying, teachers’ attitudes, teacher-student relationship, adolescent students

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1174 Rethinking Pathways to Shared Prosperity for Forest Communities: A Case Study of Nigerian REDD+ Readiness Project

Authors: U. Isyaku, C. Upton, J. Dickinson

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Critical institutional approach for understanding pathways to shared prosperity among forest communities enabled questioning the underlying rational choice assumptions that have dominated traditional institutional thinking in natural resources management. Common pool resources framing assumes that communities as social groups share collective interests and values towards achieving greater development. Hence, policies related to natural resources management in the global South prioritise economic prosperity by focusing on how to maximise material benefits and improve the livelihood options of resource dependent communities. Recent trends in commodification and marketization of ecosystem goods and services into tradable natural capital and incentivising conservation are structured in this paradigm. Several researchers however, have problematized this emerging market-based model because it undermines cultural basis for protecting natural ecosystems. By exploring how forest people’s motivations for conservation differ within the context of reducing emissions from deforestation and forest degradation (REDD+) project in Nigeria, we aim to provide an alternative approach to conceptualising prosperity beyond the traditional economic thinking. Through in depth empirical work over seven months with five communities in Nigeria’s Cross River State, Q methodology was used to uncover communities’ perspectives and meanings of forest values that underpin contemporary and historic conservation practices, expected benefits, and willingness to participate in the REDD+ process. Our study finds six discourses about forest and conservation values that transcend wealth creation, poverty reduction and livelihoods. We argue that communities’ decisions about forest conservation consist of a complex mixture of economic, emotional, moral, and ecological justice concerns that constitute new meanings and dimensions of prosperity. Prosperity is thus reconfigured as having socio-cultural and psychological pathways that could be derived through place identity and attachment, connectedness to nature, family ties, and ability to participate in everyday social life. We therefore suggest that natural resources policy making and development interventions should consider institutional arrangements that also include the psycho-cultural dimensions of prosperity among diverse community groups.

Keywords: critical institutionalism, Q methodology, REDD+, shared prosperity

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1173 Geotechnical Design of Bridge Foundations and Approaches in Hilly Granite Formation

Authors: Q. J. Yang

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This paper presents a case study of geotechnical design of bridge foundations and approaches in hilly granite formation in northern New South Wales of Australia. Firstly, the geological formation and existing cut slope conditions which have high risks of rock fall will be described. The bridge has three spans to be constructed using balanced cantilever method with a middle span of 150 m. After concept design option engineering, it was decided to change from pile foundation to pad footing with ground anchor system to optimize the bridge foundation design. The geotechnical design parameters were derived after two staged site investigations. The foundation design was carried out to satisfy both serviceability limit state and ultimate limit state during construction and in operation. It was found that the pad footing design was governed by serviceability limit state design loading cases. The design of bridge foundation also considered presence of weak rock layer intrusion and a layer of “no core” to ensure foundation stability. The precast mass concrete block system was considered for the retaining walls for the bridge approaches to resolve the constructability issue over hilly terrain. The design considered the retaining wall block sliding stability, while the overturning and internal stabilities are satisfied.

Keywords: pad footing, Hilly formation, stability, block works

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1172 Access and Utilization of Family Planning Services among Women in a Rural Community of Enugu state Nigeria, using a Descriptive Cross-sectional Design

Authors: Chidiebere Joy Nwankwo, Benjamin S. C. Uzochukwu, Florence T. Sibeudu

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Background: Family planning is one of the most cost-effective ways to prevent maternal, infant, and child mortality. It can decrease maternal mortality by reducing the number of unintended pregnancies, the number of abortions, and the proportion of births at high risk. It has been seen to improve the health and economic well-being of families and communities and ensures women’s planned childbearing in order to achieve education and career goals which could raise family income thereby reducing poverty. The choice and use of a particular family planning method and their sources vary globally. Rural Communities often face significant challenges in accessing and utilizing family planning services. Aim: This study set out to assess Access and Utilization of Family Planning Services among Women of Reproductive Age in a Rural Community of Enugu state, Nigeria. Rural communities were chosen for this study because past demographic surveys have shown that women in urban areas are more likely to accept and practice family planning compared to those in rural areas. Method: A Descriptive Cross-sectional Research design was employed to achieve the aim and objectives of the study. Data collected from 177 consenting participants using interviewer-administered questionnaires was analysed using Descriptive statistics to summarize the Socio-demographic characteristics of the participants and Access and Utilization of Family Planning Services among the participants including Reasons for using different Family Planning Methods and Barriers encountered in Access and Utilization of these services. A Cross-tabulation between Socio-demographic Characteristics of respondents and the use of Family Planning services was carried out. Result: The findings of this study revealed that majority of the participants (72.9%) have not utilized any family planning service. Out of those (27.1%) that have used any family planning service, majority of them are still currently using a form of family planning service and have access to them in health facilities, patent medicine vendors and others based on multiple responses. Male condoms were the most utilized modern family planning service. Based on multiple responses, inaccessibility, personal beliefs and partner’s objection were the most identified barriers encountered in accessing family planning services. Conclusion: Access and uptake of family planning services in rural communities is lower than the national average. Increasing access to family planning is an urgent priority for rural areas Interventions that will scale up Access and Utilization of family planning services in rural communities should be intensified.

Keywords: access, family planning, rural community, utilization

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1171 Assessment of Weaver Birds and Their Allies Within and Around Ngel-Nyaki Forest Reserve, Yelwa, Sardauna LGA, Taraba State, Nigeria

Authors: David Delpine Leila, Demnyo Sunita Femi, Musa David Garkida, Elisha Emmanuel Barde, Emmanuel Allahnanan, Yani Julius Philip

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Birds are among the key components of the earth’s biodiversity and the most diverse and evolutionarily successful groups of animals. The weaverbirds are a large family of birds found mostly in Africa, with a few species found in southern Asia and the West Indian Ocean islands. This study assessed the diversity and abundance of weaver birds and their allies within and around Ngel-Nyaki Forest Reserve in Yelwa, Sardauna Local Government Area of Taraba State, Nigeria. A total of 602 weaver birds and allies’ bird species were recorded using the Point Count Line Transect. The data collected during the research period were analyzed using simple percentages, and diversity was calculated using the Shannon Wiener Diversity Index. The fenced (ungrazed area) was more abundant with 351 individuals while the unfenced (grazed area) was less abundant with 251 individuals recorded. In the fenced (ungrazed area), Yellow Bishop (Euplectes capensis) had the highest abundance of (102; 29.01%), followed by Village Weaver (Ploceus cucullatus) (80; 22.79%), then Vieillot's Black Weaver (Ploceus nigerrimus) (40; 11.42%), Red-collard Widowbird (Ploceus ardens) (6; 1.71%), Dark-backed Weaver (5; 1.42%) and the least was Hartlaub Marsh Widowbird (1; 0.28%) while in the unfenced (grazed area), the Village weaver (Ploceus cucullatus) (85; 33.86%) was the most abundant, followed by Spectacled Weaver (Ploceus ocularis) (36; 14.34%), then Yellow Bishop (Euplectes capensis) (30; 11.95%), Baglefecht Weaver (Ploceus baglafecht) (23; 9.16%), Bannerman’s Weaver (Ploceus bannermani) (17; 6.77%) and the least was Yellow-mantled Widowbird (Euplectes macroura) (5; 1.99%). In terms of diversity, there were more weaver bird species in the fenced area with a Shannon Wiener Diversity Index of (Hˈ 2.03417) than in the unfenced area with a Shannon Wiener Diversity Index of (Hˈ 1.862671). The Shannon Wiener Diversity Index in both fenced and unfenced areas is significant. There was more abundance of bird species in the fenced area than in the unfenced area of the Forest Reserve. Thorough research should be conducted on the abundance and diversity of weavers and their allies because we were only able to access 4 km2 out of 46 km2 of land available, according to the Annual Report of Ngel-Nyaki Forest Reserve of 2020. It shows that there are many species of weaver birds and their allies, such as the Black-billed Weaver (Ploceus melanogaster) and the Red-billed Quelea (Quelea quelea), which are available within the reserve.

Keywords: abundance, diversity, weaver birds, allies, Ngel-Nyaki

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1170 Virtue Ethics as a Corrective to Mismanagement of Resources in Nigeria’s Economy: Akwa Ibom State Experience

Authors: Veronica Onyemauwa

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This research work examines the socio-ethical issues embedded in resource management and wealth creation in Nigeria, using Akwa Ibom State as a case study. The work is poised to proffer answers to the problematic questions raised, “why is the wealth of Akwa Ibom State not prudently managed, and wastages curbed in order to cater for the satisfaction of the indigent citizens, as Jesus Christ did in the feeding of five thousand people (John 6:12) ? Could ethical and responsible resource management not solve the paradox of poverty stricken people of Akwa Ibom in a rich economy? What ought to be done to better the lot of Akwa Ibomites? The research adopts phenomenological and sociological research methodology with primary and secondary sources of information to explore the socio-ethical issues embedded in resource management and wealth creation in Akwa Ibom State. Findings revealed that, reckless exploitation and mismanagement of the rich natural and human resources of Akwa Ibom State have spelt doom to the economic progress and survival of Akwa Ibomites in particular and Nigerians in general. Hence, hunger and poverty remain adversaries to majority of the people. Again, the culture of diversion of funds and squandermania institutionalized within the confine of Akwa Ibom State government, deter investment in economic enterprises, job and wealth creation that would have yielded economic dividends for Akwa Ibomites. These and many other unwholesome practices are responsible for the present deplorable condition of Akwa Ibom State in particular and Nigerian society in general. As a way out of this economic quagmire, it is imperative that, every unwholesome practice within the State be tackled more proactively and innovatively in the interest of the masses through responsible resource management and wealth creation. It is believed that, an effective leadership, a statesman with vision and commitment would transform the abundant resources to achieve meaningful development, create wealth and reduce poverty. Ethical leadership is required in all the tiers of government and public organizations to transform resources into more wealth. Thus, this paper advocates for ethics of virtue: a paradigm shift from exploitative leadership style to productive leadership style; change from atomistic human relation to corporative human relation; change from being subsistence to abundant in other to maximize the available resources in the State. To do otherwise is unethical and lack moral justification.

Keywords: corrective, mismanagement, resources, virtue ethics

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1169 Geology, Geomorphology and Genesis of Andarokh Karstic Cave, North-East Iran

Authors: Mojtaba Heydarizad

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Andarokh basin is one of the main karstic regions in Khorasan Razavi province NE Iran. This basin is part of Kopeh-Dagh mega zone extending from Caspian Sea in the east to northern Afghanistan in the west. This basin is covered by Mozdooran Formation, Ngr evaporative formation and quaternary alluvium deposits in descending order of age. Mozdooran carbonate formation is notably karstified. The main surface karstic features in Mozdooran formation are Groove karren, Cleft karren, Rain pit, Rill karren, Tritt karren, Kamintza, Domes, and Table karren. In addition to surface features, deep karstic feature Andarokh Cave also exists in the region. Studying Ca, Mg, Mn, Sr, Fe concentration and Sr/Mn ratio in Mozdooran formation samples with distance to main faults and joints system using PCA analyses demonstrates intense meteoric digenesis role in controlling carbonate rock geochemistry. The karst evaluation in Andarokh basin varies from early stages 'deep seated karst' in Mesozoic to mature karstic system 'Exhumed karst' in quaternary period. Andarokh cave (the main cave in Andarokh basin) is rudimentary branch work consists of three passages of A, B and C and two entrances Andarokh and Sky.

Keywords: Andarokh basin, Andarokh cave, geochemical analyses, karst evaluation

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1168 An Assessment of the Temperature Change Scenarios Using RS and GIS Techniques: A Case Study of Sindh

Authors: Jan Muhammad, Saad Malik, Fadia W. Al-Azawi, Ali Imran

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In the era of climate variability, rising temperatures are the most significant aspect. In this study PRECIS model data and observed data are used for assessing the temperature change scenarios of Sindh province during the first half of present century. Observed data from various meteorological stations of Sindh are the primary source for temperature change detection. The current scenario (1961–1990) and the future one (2010-2050) are acted by the PRECIS Regional Climate Model at a spatial resolution of 25 * 25 km. Regional Climate Model (RCM) can yield reasonably suitable projections to be used for climate-scenario. The main objective of the study is to map the simulated temperature as obtained from climate model-PRECIS and their comparison with observed temperatures. The analysis is done on all the districts of Sindh in order to have a more precise picture of temperature change scenarios. According to results the temperature is likely to increases by 1.5 - 2.1°C by 2050, compared to the baseline temperature of 1961-1990. The model assesses more accurate values in northern districts of Sindh as compared to the coastal belt of Sindh. All the district of the Sindh province exhibit an increasing trend in the mean temperature scenarios and each decade seems to be warmer than the previous one. An understanding of the change in temperatures is very vital for various sectors such as weather forecasting, water, agriculture, and health, etc.

Keywords: PRECIS Model, real observed data, Arc GIS, interpolation techniques

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1167 Current Environmental Accounting Disclosure Requirements and Compliance by Nigerian Oil Companies

Authors: Amina Jibrin Ahmed

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The environment is mankind's natural habitat. Industrial activities over time have taken their toll on it in the form of deterioration and degradation. The petroleum industry is particularly notorious for its negative impact on its host environments. The realization that this poses a threat to sustainability led to the increased awareness and subsequent recognition of the importance of environmental disclosure in financial statements. This paper examines the laws and regulations put in place by the Nigerian Government to mitigate this impact, and the level of compliance by Shell Nigeria, the pioneer and largest oil company in the country. Based on the disclosure made, this paper finds there is indeed a high level of compliance by that company, and voluntary disclosure moreover.

Keywords: environmental accounting, legitimacy theory, environmental impact assessment, environmental disclosure, host communities

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1166 Case Study of Mechanised Shea Butter Production in South-Western Nigeria Using the LCA Approach from Gate-to-Gate

Authors: Temitayo Abayomi Ewemoje, Oluwamayowa Oluwafemi Oluwaniyi

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Agriculture and food processing, industry are among the largest industrial sectors that uses large amount of energy. Thus, a larger amount of gases from their fuel combustion technologies is being released into the environment. The choice of input energy supply not only directly having affects the environment, but also poses a threat to human health. The study was therefore designed to assess each unit production processes in order to identify hotspots using life cycle assessments (LCA) approach in South-western Nigeria. Data such as machine power rating, operation duration, inputs and outputs of shea butter materials for unit processes obtained at site were used to modelled Life Cycle Impact Analysis on GaBi6 (Holistic Balancing) software. Four scenarios were drawn for the impact assessments. Material sourcing from Kaiama, Scenarios 1, 3 and Minna Scenarios 2, 4 but different heat supply sources (Liquefied Petroleum Gas ‘LPG’ Scenarios 1, 2 and 10.8 kW Diesel Heater, scenarios 3, 4). Modelling of shea butter production on GaBi6 was for 1kg functional unit of shea butter produced and the Tool for the Reduction and Assessment of Chemical and other Environmental Impacts (TRACI) midpoint assessment was tool used to was analyse the life cycle inventories of the four scenarios. Eight categories in all four Scenarios were observed out of which three impact categories; Global Warming Potential (GWP) (0.613, 0.751, 0.661, 0.799) kg CO2¬-Equiv., Acidification Potential (AP) (0.112, 0.132, 0.129, 0.149) kg H+ moles-Equiv., and Smog (0.044, 0.059, 0.049, 0.063) kg O3-Equiv., categories had the greater impacts on the environment in Scenarios 1-4 respectively. Impacts from transportation activities was also seen to contribute more to these environmental impact categories due to large volume of petrol combusted leading to releases of gases such as CO2, CH4, N2O, SO2, and NOx into the environment during the transportation of raw shea kernel purchased. The ratio of transportation distance from Minna and Kaiama to production site was approximately 3.5. Shea butter unit processes with greater impacts in all categories was the packaging, milling and with the churning processes in ascending order of magnitude was identified as hotspots that may require attention. From the 1kg shea butter functional unit, it was inferred that locating production site at the shortest travelling distance to raw material sourcing and combustion of LPG for heating would reduce all the impact categories assessed on the environment.

Keywords: GaBi6, Life cycle assessment, shea butter production, TRACI

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1165 Cardioprotective Effect of the Leaf Extract of Andrographis Paniculata in Isoproterenol-Induced Myocardial Infarction

Authors: Emmanuel Ikechuckwu Onwubuya, Afees Adebayo Oladejo

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Background: The use of medicinal plants in the treatment of chronic diseases especially myocardial infarction, is gaining wide acceptance globally. Andrographis paniculata (Acanthaceae) is a medicinal plant commonly known as the king of bitters in Nigeria and has been acclaimed for several therapeutic activities. Materials and methods: This study investigated the cardio-protective effect of the leaf extract of A. paniculata in isoproterenol-induced myocardial infarction. Fresh green leaves of A paniculata were harvested from the Faculty of Agriculture farmland, Nnamdi Azikiwe University, Awka, Nigeria. Identification and authentication of the plant were carried out at the Department of Botany, Nnamdi Azikiwe University and a voucher specimen was deposited at the herbarium. The plant material was then shredded, air-dried under shade and pulverized. The fine powders obtained were weighed and extraction was done via a solvent combination of water and ethanol (3:7) for 72 hr via maceration. The filtrate gotten was evaporated to dryness to obtain the ethanol extract, which was used for further bioassay study. The bioactive constituents of the plant extract were quantitatively analyzed by Gas chromatography-mass spectrometry (GC-MS). The animals were administered the extract of A. paniculata orally for seven days at a divided dose of 100 mg/kg, 200 mg/kg and 400 mg/kg body weights. On the eighth day, myocardial infarction was induced through subcutaneous administration of isoproterenol at a dose of 150 mg/kg/day diluted in 2 ml of saline on two consecutive days. Subsequently, the blood pressures were monitored and blood was collected for bioassay studies. Results: The results of the study showed that the leaf extract of A. paniculata was rich in Dodecanoic acid (8.261%), 4-Dibenzofuranamine (6.03%), Cyclotrisiloxane (4.679 %). The findings also showed a significant decrease (p>0.05) in the Mean arterial blood pressure, heart rate, aspartate transaminase, alanine transaminase, creatinine kinase and lactate dehydrogenase activities of the treatment group compared with the untreated control group while the antioxidant (superoxide dismutase, catalase and glutathione) activities were significantly increased in the treatment group, compared with the untreated control group. Conclusion: The findings of this work have shown that the leaf of A. paniculata was rich in bioactive compounds, which could be synthesized to produce plant-based products to fight cardiovascular diseases, especially myocardial infarction.

Keywords: cardiovascular disease, myocardial infarction, medicinal plant, andrographis paniculata, isoproterenol

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1164 Role of DatScan in the Diagnosis of Parkinson's Disease

Authors: Shraddha Gopal, Jayam Lazarus

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Aims: To study the referral practice and impact of DAT-scan in the diagnosis or exclusion of Parkinson’s disease. Settings and Designs: A retrospective study Materials and methods: A retrospective study of the results of 60 patients who were referred for a DAT scan over a period of 2 years from the Department of Neurology at Northern Lincolnshire and Goole NHS trust. The reason for DAT scan referral was noted under 5 categories against Parkinson’s disease; drug-induced Parkinson’s, essential tremors, diagnostic dilemma, not responding to Parkinson’s treatment, and others. We assessed the number of patients who were diagnosed with Parkinson’s disease against the number of patients in whom Parkinson’s disease was excluded or an alternative diagnosis was made. Statistical methods: Microsoft Excel was used for data collection and statistical analysis, Results: 30 of the 60 scans were performed to confirm the diagnosis of early Parkinson’s disease, 13 were done to differentiate essential tremors from Parkinsonism, 6 were performed to exclude drug-induced Parkinsonism, 5 were done to look for alternative diagnosis as the patients were not responding to anti-Parkinson medication and 6 indications were outside the recommended guidelines. 55% of cases were confirmed with a diagnosis of Parkinson’s disease. 43.33% had Parkinson’s disease excluded. 33 of the 60 scans showed bilateral abnormalities and confirmed the clinical diagnosis of Parkinson’s disease. Conclusion: DAT scan provides valuable information in confirming Parkinson’s disease in 55% of patients along with excluding the diagnosis in 43.33% of patients aiding an alternative diagnosis.

Keywords: DATSCAN, Parkinson's disease, diagnosis, essential tremors

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1163 Ex Situ Conservation Practices for Rare Plants in Living Collections

Authors: Erika Pénzesné Kónya

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The conservation programme of various vascular plant species has been started in the Botanical garden o fEszterházy College in Eger cooperating with two national parks in the Northern mountain region and Botanical garden of Eötvös Lóránd University in Budapest. The seeds of the species were collected in the chosen habitats with the permission determined by the National Parks and the conservation specialists. Now we have different numbers of individuals from mainly endemic and relict species. We took some experiments to know how can we germinate and grow up this species succesfully up to blooming and fruiting. In the temperate zone the majority of species after ripening the seeds or corps get dormancy to avoid the inadequate period to germinate. The seeds of species need variously pre-treatment (for example pre-chill) and suitable environment (for example basic medium) to unlock the seed dormancy and germinate in large scale. This impacts are often similar to in their originally habitat. To bloom the plants need suitable types of soil, but we couldn’t grow them in the most fruitful soil of habitat. Suitable microclimate is usually more important for some relict species than the soil, that’s why should we make experiments to find the suitable essential conditions for different species and know all of fenological states of them. These experiments can start a method for growing common wild native plants as food materials.

Keywords: ex situ conservation, germination success, soil preference Hungary, regionality, native wild plants

Procedia PDF Downloads 275
1162 Characterization of Aerosol Particles in Ilorin, Nigeria: Ground-Based Measurement Approach

Authors: Razaq A. Olaitan, Ayansina Ayanlade

Abstract:

Understanding aerosol properties is the main goal of global research in order to lower the uncertainty associated with climate change in the trends and magnitude of aerosol particles. In order to identify aerosol particle types, optical properties, and the relationship between aerosol properties and particle concentration between 2019 and 2021, a study conducted in Ilorin, Nigeria, examined the aerosol robotic network's ground-based sun/sky scanning radiometer. The AERONET algorithm version 2 was utilized to retrieve monthly data on aerosol optical depth and angstrom exponent. The version 3 algorithm, which is an almucantar level 2 inversion, was employed to retrieve daily data on single scattering albedo and aerosol size distribution. Excel 2016 was used to analyze the data's monthly, seasonal, and annual mean averages. The distribution of different types of aerosols was analyzed using scatterplots, and the optical properties of the aerosol were investigated using pertinent mathematical theorems. To comprehend the relationships between particle concentration and properties, correlation statistics were employed. Based on the premise that aerosol characteristics must remain constant in both magnitude and trend across time and space, the study's findings indicate that the types of aerosols identified between 2019 and 2021 are as follows: 29.22% urban industrial (UI) aerosol type, 37.08% desert (D) aerosol type, 10.67% biomass burning (BB), and 23.03% urban mix (Um) aerosol type. Convective wind systems, which frequently carry particles as they blow over long distances in the atmosphere, have been responsible for the peak-of-the-columnar aerosol loadings, which were observed during August of the study period. The study has shown that while coarse mode particles dominate, fine particles are increasing in seasonal and annual trends. Burning biomass and human activities in the city are linked to these trends. The study found that the majority of particles are highly absorbing black carbon, with the fine mode having a volume median radius of 0.08 to 0.12 meters. The investigation also revealed that there is a positive coefficient of correlation (r = 0.57) between changes in aerosol particle concentration and changes in aerosol properties. Human activity is rapidly increasing in Ilorin, causing changes in aerosol properties, indicating potential health risks from climate change and human influence on geological and environmental systems.

Keywords: aerosol loading, aerosol types, health risks, optical properties

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1161 Response of Local Cowpea to Intra Row Spacing and Weeding Regimes in Yobe State, Nigeria

Authors: A. G. Gashua, T. T. Bello, I. Alhassan, K. K. Gwiokura

Abstract:

Weeds are known to interfere seriously with crop growth, thereby affecting the productivity and quality of crops. Crops are also known to compete for natural growth resources if they are not adequately spaced, also affecting the performance of the growing crop. Farmers grow cowpea in mixtures with cereals and this is known to affect its yield. For this reason, a field experiment was conducted at Yobe State College of Agriculture Gujba, Damaturu station in the 2014 and 2015 rainy seasons to determine the appropriate intra row spacing and weeding regime for optimum growth and yield of cowpea (Vigna unguiculata L.) in pure stand in Sudan Savanna ecology. The treatments consist of three levels of spacing within rows (20 cm, 30 cm and 40 cm) and four weeding regimes (none, once at 3 weeks after sowing (WAS), twice at 3 and 6WAS, thrice at 3WAS, 6WAS and 9WAS); arranged in a Randomized Complete Block Design (RCBD) and replicated three times. The variety used was the local cowpea variety (white, early and spreading) commonly grown by farmers. The growth and yield data were collected and subjected to analysis of variance using SAS software, and the significant means were ranked by Students Newman Keul’s test (SNK). The findings of this study revealed better crop performance in 2015 than in 2014 despite poor soil condition. Intra row spacing significantly influenced vegetative growth especially the number of main branches, leaves and canopy spread at 6WAS and 9WAS with the highest values obtained at wider spacing (40 cm). The values obtained in 2015 doubled those obtained in 2014 in most cases. Spacing also significantly affected the number of pods in 2015, seed weight in both years and grain yield in 2014 with the highest values obtained when the crop was spaced at 30-40 cm. Similarly, weeding regime significantly influenced almost all the growth attributes of cowpea with higher values obtained from where cowpea was weeded three times at 3-week intervals, though statistically similar results were obtained even from where cowpea was weeded twice. Weeding also affected the entire yield and yield components in 2015 with the highest values obtained with increase weeding. Based on these findings, it is recommended that spreading cowpea varieties should be grown at 40 cm (or wider spacing) within rows and be weeded twice at three-week intervals for better crop performance in related ecologies.

Keywords: intra-row spacing, local cowpea, Nigeria, weeding

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1160 The Evaluation of Heavy Metal Pollution Degree in the Soils Around the Zangezur Copper and Molybdenum Combine

Authors: K. A. Ghazaryan, G. A. Gevorgyan, H. S. Movsesyan, N. P. Ghazaryan, K. V. Grigoryan

Abstract:

The heavy metal pollution degree in the soils around the Zangezur copper and molybdenum combine in Syunik Marz, Armenia was aessessed. The results of the study showed that heavy metal pollution degree in the soils mainly decreased with increasing distance from the open mine and the ore enrichment combine which indicated that the open mine and the ore enrichment combine were the main sources of heavy metal pollution. The only exception was observed in the northern part of the open mine where pollution degree in the sites (along the open mine) situated 600 meters far from the mine was higher than that in the sites located 300 meters far from the mine. This can be explained by the characteristics of relief and air currents as well as the weak vegetation cover of these sites and the characteristics of soil structure. According to geo-accumulation index (I-geo), contamination factor (Cf), contamination degree (Cd) and pollution load index (PLI) values, the pollution degree in the soils around the open mine and the ore enrichment combine was higher than that in the soils around the tailing dumps which was due to the proper and accurate operation of the Artsvanik tailing damp and the recultivation of the Voghji tailing dump. The high Cu and Mo pollution of the soils was conditioned by the character of industrial activities, the moving direction of air currents as well as the physicochemical peculiarities of the soils.

Keywords: Armenia, Zangezur copper and molybdenum combine, soil, heavy metal pollution degree

Procedia PDF Downloads 283
1159 The impact of Breast Cancer Polymorphism on Breast Cancer

Authors: Roudabeh Vakil Monfared, Farhad Mashayekhi

Abstract:

Breast cancer is the most common malignancy type among women with about 1 million new cases each year. The immune system plays an important role in the breast cancer development. OX40L (also known as TNFSF4), a membrane protein, which is a member of the tumor necrosis factor super family binds to its receptor OX40 and this co-stimulation has a crucial role in T-cell proliferation, survival and cytokine release. Due to the importance of the T-cells in anti-tumor activities of OX40L we studied the association of rs3850641 (T→C) polymorphism of OX40L gene with breast cancer. The study included 123 women with breast cancer and 126 healthy volunteers with no signs of cancer. Genomic DNA was extracted from blood leucocytes. Genotype and allele frequencies were determined in patients and control cases with the method of polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) and the analysis was performed by Med Calc. The prevalence of genotype frequencies of TT, CT and CC were 60.9%, 30.08% and 8.9 % in patients with breast cancer and 74.6 %, 18.25 % and 7.14 % in healthy volunteers while the T and C allelic frequency was 76.01% and 23.98 % in patients and 83.73% and 16.26% in healthy controls. Respectively Statistical analysis has shown no significant difference from the comparison of either genotype (P=0.06). According to these results, the rs3850641 SNP has no association with the susceptibility of breast cancer in a population in northern Iran. However, further studies in larger populations including other genetic and environmental factors are required to achieve conclusion.

Keywords: OX40L, gene, polymorphism, breast cancer

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1158 Illegal Immigrants of Bangladesh in Malaysia and Present Situation

Authors: Md. Zahidul Islam

Abstract:

Illegal immigrants’ problem is a big problem all over the world including America. Malaysia is also facing this problem. Nowadays, it is turned into a major problem for Malaysia. Many illegal immigrants are staying in Malaysia from different countries such as Bangladesh, Myanmar, India, Pakistan, Indonesia, Vietnam, Thailand, Philippine, Nigeria. This article is only focusing on the present situation of illegal immigrants of Bangladesh. The aim of this article is to highlight how the Bangladeshi nationals are becoming an illegal immigrant in Malaysia. In the same time, this article also tries to identify the present situation of Bangladeshi illegal immigrants in Malaysia. The research will adopt qualitative methods of research. Both countries have to find a solution to solve this problem.

Keywords: illegal immigrants, present situation, Bangladesh, Malaysia

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1157 Bioincision of Gmelina Arborea Roxb. Heartwood with Inonotus Dryophilus (Berk.) Murr. for Improved Chemical Uptake and Penetration

Authors: A. O. Adenaiya, S. F. Curling, O. Y. Ogunsanwo, G . A. Ormondroyd

Abstract:

Treatment of wood with chemicals in order to prolong its service life may prove difficult in some refractory wood species. This impermeability in wood is usually due to biochemical changes which occur during heartwood formation. Bioincision, which is a short-term, controlled microbial decomposition of wood, is one of the promising approaches capable of improving the amenability of refractory wood to chemical treatments. Gmelina Arborea, a mainstay timber species in Nigeria, has impermeable heartwood due to the excessive tyloses which occlude its vessels. Therefore, the chemical uptake and penetration in Gmelina arborea heartwood bioincised with Inonotus dryophilus fungus was investigated. Five mature Gmelina Arborea trees were harvested at the Departmental plantation in Ajibode, Ibadan, Nigeria and a bolt of 300 cm was obtained from the basal portion of each tree. The heartwood portion of the bolts was extracted and converted into dimensions 20 mm x 20 mm x 60 mm and subsequently conditioned (200C at 65% Relative Humidity). Twenty wood samples each were bioincised with the white-rot fungus Inonotus dryophilus (ID, 999) for 3, 5, 7 and 9 weeks using standard procedure, while a set of sterile control samples were prepared. Ten of each bioincised and control sample were pressure-treated with 5% tanalith preservative, while the other ten of each bioincised and control samples were pressure-treated with a liquid dye for easy traceability of the chemical in the wood, both using a full cell treatment process. The bioincised and control samples were evaluated for their Weight Loss before chemical treatment (WL, %), Preservative Absorption (PA, Kg/m3), Preservative Retention (PR, Kg/m3), Axial Absorption (AA, Kg/m3), Lateral Absorption (LA, Kg/m3), Axial Penetration Depth (APD, mm), Radial Penetration Depth (RPD, mm), and Tangential Penetration Depth (TPD, mm). The data obtained were analyzed using ANOVA at α0.05. Results show that the weight loss was least in the samples bioincised for three weeks (0.09%) and highest after 7 weeks of bioincision (0.48%). The samples bioincised for 3 weeks had the least PA (106.72 Kg/m3) and PR (5.87 Kg/m3), while the highest PA (134.9 Kg/m3) and PR were observed after 7 weeks of bioincision (7.42 Kg/m3). The AA ranged from 27.28 Kg/m3 (3 weeks) to 67.05 Kg/m3 (5 weeks), while the LA was least after 5 weeks of incubation (28.1 Kg/m3) and highest after 9 weeks (71.74 Kg/m3). Significantly lower APD was observed in control samples (6.97 mm) than in the samples bioincised after 9weeks (19.22 mm). The RPD increased from 0.08 mm (control samples) to 3.48 mm (5 weeks), while TPD ranged from 0.38 mm (control samples) to 0.63 mm (9 weeks), implying that liquid flow in the wood was predominantly through the axial pathway. Bioincising G. arborea heartwood with I. dryophilus fungus for 9 weeks is capable of enhancing chemical uptake and deeper penetration of chemicals in the wood through the degradation of the occluding vessel tyloses, which is accompanied by a minimal degradation of the polymeric wood constituents.

Keywords: Bioincision, chemical uptake, penetration depth, refractory wood, tyloses

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1156 The Human Resource Management Systems and Practices of Multinational Companies in Their Nigerian Subsidiaries

Authors: Suwaiba Sabiu Bako, Yaw Debrah

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In spite of the extensive literature available on the human resource management (HRM) systems and practices of multinational companies (MNCs) from developed countries, there are gaps concerning emerging countries’ multinational companies’ (EMNCs) HRM systems and practices. This study examines the transfer of HRM practices in Nigerian subsidiaries of MNCs from South Africa. It reveals that South MNCs hybridise their recruitment and selection processes and localise their compensation and employee relations. It also proves that performance appraisal, talent management and code of conduct practices are largely transferred to subsidiaries with minimal adaptation.

Keywords: EMNCs, HRM practices, HRM systems, Nigeria, South Africa

Procedia PDF Downloads 88
1155 Hidden Critical Risk in the Construction Industry’s Technological Adoption: Cybercrime

Authors: Nuruddeen Usman, Usman Mohammed Gidado, Muhammad Ahmad Ibrahim

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Construction industry is one of the sectors that are eyeing adoption of ICT for its development due to the advancement in technology. Though, many manufacturing sectors had been using it, but construction industry was left behind, especially in the developing nation like Nigeria. On account of that, the objective of this study is to conceptually and quantitatively synthesise whether the slow adoption of ICT by the construction industries can be attributable to cybercrime threats. The result of the investigation found that, the risk of cybercrime, and lack of adequate cyber security policies that can enforce and punish defaulters are among the things that hinder ICT adoption of the Nigerian construction industries. Therefore, there is need for the nations to educate their citizens on cybercrime risk, and to establish cybercrime police units that can be monitoring and controlling all online communications.

Keywords: construction industry, cybercrime, information and communication technology adoption, risk

Procedia PDF Downloads 488
1154 Environmental Benefits of Corn Cob Ash in Lateritic Soil Cement Stabilization for Road Works in a Sub-Tropical Region

Authors: Ahmed O. Apampa, Yinusa A. Jimoh

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The potential economic viability and environmental benefits of using a biomass waste, such as corn cob ash (CCA) as pozzolan in stabilizing soils for road pavement construction in a sub-tropical region was investigated. Corn cob was obtained from Maya in South West Nigeria and processed to ash of characteristics similar to Class C Fly Ash pozzolan as specified in ASTM C618-12. This was then blended with ordinary Portland cement in the CCA:OPC ratios of 1:1, 1:2 and 2:1. Each of these blends was then mixed with lateritic soil of ASHTO classification A-2-6(3) in varying percentages from 0 – 7.5% at 1.5% intervals. The soil-CCA-Cement mixtures were thereafter tested for geotechnical index properties including the BS Proctor Compaction, California Bearing Ratio (CBR) and the Unconfined Compression Strength Test. The tests were repeated for soil-cement mix without any CCA blending. The cost of the binder inputs and optimal blends of CCA:OPC in the stabilized soil were thereafter analyzed by developing algorithms that relate the experimental data on strength parameters (Unconfined Compression Strength, UCS and California Bearing Ratio, CBR) with the bivariate independent variables CCA and OPC content, using Matlab R2011b. An optimization problem was then set up minimizing the cost of chemical stabilization of laterite with CCA and OPC, subject to the constraints of minimum strength specifications. The Evolutionary Engine as well as the Generalized Reduced Gradient option of the Solver of MS Excel 2010 were used separately on the cells to obtain the optimal blend of CCA:OPC. The optimal blend attaining the required strength of 1800 kN/m2 was determined for the 1:2 CCA:OPC as 5.4% mix (OPC content 3.6%) compared with 4.2% for the OPC only option; and as 6.2% mix for the 1:1 blend (OPC content 3%). The 2:1 blend did not attain the required strength, though over a 100% gain in UCS value was obtained over the control sample with 0% binder. Upon the fact that 0.97 tonne of CO2 is released for every tonne of cement used (OEE, 2001), the reduced OPC requirement to attain the same result indicates the possibility of reducing the net CO2 contribution of the construction industry to the environment ranging from 14 – 28.5% if CCA:OPC blends are widely used in soil stabilization, going by the results of this study. The paper concludes by recommending that Nigeria and other developing countries in the sub-tropics with abundant stock of biomass waste should look in the direction of intensifying the use of biomass waste as fuel and the derived ash for the production of pozzolans for road-works, thereby reducing overall green house gas emissions and in compliance with the objectives of the United Nations Framework on Climate Change.

Keywords: corn cob ash, biomass waste, lateritic soil, unconfined compression strength, CO2 emission

Procedia PDF Downloads 363
1153 Occupational Stress, Perceived Fairness, and Organizational Citizenship Behavior among Bank Workers in Nigeria

Authors: K. M. Ngbea, F. Ugwu, J. M. Uwouku, P. Atsehe, A. Ucho, P. N. Achakpa-Ikyo, P. Azende

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This study examined occupational stress, perceived fairness and organizational citizenship behavior among bank workers. The participants were 198 (118) males and (80) female's bank employees from selected banks within Makurdi metropolis and questionnaire were used for data collection. Three hypotheses were tested and it was found that employees with high perception of occupational stress differ significantly from their counterparts at perceived fairness also influenced organizational citizenship behavior.On the other hand, there is no interaction effect of occupational stress and perceived fairness on organizational citizenship behavior. The implication of findings, limitations, recommendations and conclusions were discussed.

Keywords: occupational stress, perceived fairness, organizational citizenship, behavior

Procedia PDF Downloads 731
1152 Impact of Depreciation Technique on Taxable Income and Financial Performance of Quoted Consumer Goods Company in Nigeria

Authors: Ibrahim Ali, Adamu Danlami Ahmed

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This study examines the impact of depreciation on taxable income and financial performance of consumer goods companies quoted on the Nigerian stock exchange. The study adopts ex-post factor research design. Data were collected using a secondary source. The findings of the study suggest that, method of depreciation adopted in any organization influence the taxable profit. Depreciation techniques can either be: depressive, accelerative and linear depreciation. It was also recommended that consumer goods should adjust their method of depreciation to make sure an appropriate method is adopted. This will go a long way to revitalize their taxable profit.

Keywords: accelerated, linear, depressive, depreciation

Procedia PDF Downloads 255