Search results for: Alexanda O. Kalu

Authors: Oti Ibiam, Alexanda O. Kalu

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Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties in order to meaningful investment decisions. In recent time, firms focus has shifted to human resource accounting so as to ensure efficiency and effectiveness in their operations. This study focused on the effect of human resource accounting on the financial performance of Banks in Nigerian. The problem that led to the study revolves around the current trend whereby Nigeria banks do not efficiently account for the input of human resource in their annual statement, thereby instead of capitalizing human resources in their statement of financial position; they expend it in their income statement thereby reducing their profit after tax. The broad objective of this study is to determine the extent to which human resource accounting affects the financial performance and value of Nigerian Banks. This study is therefore considered significant because, there are still universally, grey areas to be sorted out on the subject matter of human resources accounting. In the bid to achieve the study objectives, the researcher gathered data from sixteen commercial banks. Data were collected from both primary and secondary sources using an ex-post facto research design. The data collected were then tabulated and analyzed using the multiple regression analysis. The result of hypothesis one revealed that there is a significant relationship between Capitalized Human Resource Cost and post capitalization Profit before tax of banks in Nigeria. The finding of hypothesis two revealed that the association between Capitalized Human Resource Cost and post capitalization Net worth of banks in Nigeria is significant. The finding in Hypothesis three reveals that there is a significant difference between pre and post capitalization profit before tax of banks in Nigeria. The study concludes that human resources accounting positively influenced financial performance of banks in Nigeria within the period under study. It is recommended that standards should be set for human resources identification and measurement in the banking sector and also the management of commercial banks in Nigeria should have a proper appreciation of human resource accounting. This will enable managers to take right decision regarding investment in human resource. Also, the study recommends that policies on enhancing the post capitalization profit before tax of banks in Nigeria should pay great attention to capitalized human resources cost, net worth and total asset as the variables significantly influenced post capitalization profit before tax of the studied banks in Nigeria. The limitation of the study centers on the limited number of years and companies that was adopted for the study.

Keywords: capitalization, human resources cost, profit before tax, net worth

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Authors: Kalu Ram Meena, Aditi Kar Gangopadhyay, Satrajit Mandal

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Two normal populations with different means and same variance are considered, where the variances are known. The population with the smaller sample mean is selected. Various estimators are constructed for the mean of the selected normal population. Finally, they are compared with respect to the bias and MSE risks by the method of Monte-Carlo simulation and their performances are analysed with the help of graphs.

Keywords: estimation after selection, Brewster-Zidek technique, estimators, selected populations

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Authors: Ntite Orji Kalu, Martina Kurowski

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Until recently, the Czech Republic had an educational system dominated by indigenous people, who accounted for 95% of the school population. With the increasing influx of migrants and foreign students, especially from outside European Union, came a great disparity among the quality of learners and their learning needs and consideration for the challenges associated with being a minority and living within a foreign culture. This has prompted the research into ways of tailoring the educational system to meet the rising demand of learning styles and needs for the diverse learners in the Czech classrooms. Literature is reviewed regarding the various ways to accommodate the international students considering racial differences, focusing on theoretical approach and pedagogical principles. This study examines the compulsory educational system of the Czech Republic and the position and responsibility of the teacher in fostering a culturally sensitive and inclusive learning environment. Descriptive and content analysis is relied upon for this study. Recommendations are made for stakeholders to imbibe a more responsive environment that enhances the cultural and social integration of all learners.

Keywords: culturally responsive teaching, cultural competence, diversity, learners, inclusive education, Czech schools

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Authors: Azu Kalu Oko, Ugboaku Nwanpka

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The study investigated the effect of cognitive restructuring and assertive training on improvement of sexual behavior of secondary school adolescents in Nigeria. To guide the study, three research questions and four hypothesis were formulated. The study featured a 2X3 factorial design with a sample of 48 male and female students selected by random sampling using a table of random sample numbers. The three groups are assertive training, cognitive restructuring and control group. The study identified adolescents with deviant sexual behavior using Students Sexual Behavior Inventory (S.S.B.I.) as the research instrument. Ancova and T- Test statistic were used to analyze the data. The findings revealed that: I. Assertive Training and Cognitive Restructuring significantly improved sexual behavior of subjects at post test when compared with the control group. II. The treatment gains made by the two techniques were sustained at one month follow-up interval. III. Cognitive restructuring was more effective than assertiveness training in the improvement of the sexual behavior of students. Implication for education, psychotherapy and counseling were highlighted.

Keywords: cognitive restructuring, assertiveness training, adolescents, sexual behavior

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Authors: Newton Rathnasiri Ranaweera Kalu Arachchige

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Academics argue that Greek myths and legends have had an influence on Buddhist stories: Jataka tales, Theri Gata (Psalms of older Buddhist nuns), and even Mahavansa (a Sri Lankan historical chronicle). However, this article asserts that there is evidence in Sophocles King Oedipus to argue that the Buddha’s life story and key Buddhist concepts have influenced pre-Christian Greek philosophy and literature, especially Sophocles’ King Oedipus. When reading the text with the notion that there could be intertextual relationships or new texts are built on the existing texts and discourses, the reader may see that Sophocles’ play contains incidents that remind them of the special occasions of the Buddha’s life, his utterances and the key Buddhist concepts such as the truth of suffering, cessation of suffering, the three poisons (greed, hatred, and delusion), and finding the truth within one’s own self. The present intertextual study explored only the special occasions of the Buddha’s life to make it more focused and found that Sophocles alludes to the Buddha’s life story in his attempt to raise a moral culprit to a moral hero with higher moral values. This article, however, acknowledges that one needs to cross-check the other historical and philosophical references when claiming that Sophocles has had influence from the Buddha’s life story in King Oedipus.

Keywords: Buddhism, the Buddha’s life story, King Oedipus, Greece, tragedy, Sri Lanka

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Authors: Kalu Samuel Ukanwa, Kumar Patchigolla, Ruben Sakrabani

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The use of biosolids from thermal conversion of palm waste for soil fertility enhancement was tested in acidic soil of Southern Nigeria for the growing of Habanero chili pepper (Capsicum chinense jacq.). Soil samples from the two sites, showed pH 4.8 and 4.8 for site A and B respectively, below 5.6-6.8 optimum range and other fertility parameters indicating a low threshold for pepper growth. Nursery planting was done at different weeks to determine the optimum planting period. Ash analysis showed that it contains 26% of total K, 20% of total Ca, 0.27% of total P, and pH 11. The two sites were laid for an experiment in randomized complete block design and setup with three replications side by side. Each plot measured 3 x 2 m and a total of 15 plots for each site, four treatments, and one control. Outlined as control, 2, 4, 6 and 8 tonnes/hectare of palm waste ash, the combined average for both sites with correspondent yield after six harvests in one season are; 0, 5.8, 6, 6, 14.5 tonnes/hectare respectively to treatments. Optimum nursery survival rate was high in July; the crop yield was linear to the ash application. Site A had 6% yield higher than site B. Fruit development, weight, and total yield in relation to the control plot showed that palm waste ash is effective for soil amendment, nutrient delivery, and exchange.

Keywords: ash, palm waste, pepper, soil amendment

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Authors: Alban Igwe, Ijeoma Kalu, Alloy Ezirim

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Food insecurity is a global problem, and the search for food security has assumed a central stage in the global development agenda as the United Nations currently placed zero hunger as a goal number in its sustainable development goals. Nigeria currently ranks 107th out of 113 countries in the global food security index (GFSI), a metric that defines a country's ability to furnish its citizens with food and nutrients for healthy living. Paradoxically, Nigeria is a global leader in food production, ranking 1st in yam (over 70% of global output), beans (over 41% of global output), cassava (20% of global output) and shea nuts, where it commands 53% of global output. Furthermore, it ranks 2nd in millet, sweet potatoes, and cashew nuts. It is Africa's largest producer of rice. So, it is apparent that Nigeria's food insecurity woes must relate to a factor other than food production. We investigated the nexus between food security and downstream supply chain losses in the yam industry with secondary data from the Food and Agricultural Organization (FAOSTAT) and the National Bureau of Statics for the decade 2012-2021. In analyzing the data, multiple regression techniques were used, and findings reveal that downstream losses have a strong positive correlation with food security (r = .763*) and a 58.3% variation in food security is explainable by post-downstream supply chain food losses. The study discovered that yam supply chain losses within the period under review averaged 50.6%, suggestive of the fact that downstream supply chain losses are the drainpipe and the major source of food insecurity in Nigeria. Therefore, the study concluded that there is a significant relationship between downstream supply chain losses and food insecurity and recommended the establishment of food supply chain structures and policies to enhance food security in Nigeria.

Keywords: food security, downstream supply chain losses, yam, nigeria, supply chain

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Authors: K. O. Ogbedeh, C. P. Ekwe, G. O. Ihejirika, S. A. Dialoke, O. P. Onyewuchi, C. P. Anyanwu, I. E. Kalu

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As one of the major pests of field crops, termites attack groundnut at all stages of its development, especially during prolonged dry spell. Effect of palm bunch ash and neem(Azardirachta indica A. Juss) leaf powder on termite infestation in groundnut field in Owerri, Nigeria was investigated in this study. The field trial was carried out in 2016 at the Teaching and Research Farm of the Federal University of Technology, Owerri, Nigeria. The experiment was laid out in a 3x3 Factorial fitted into a Randomized Complete Block Design (RCBD) with three replications. The treatments include three rates of palm bunch ash at 0.0 (control), 1.0 and 2.0tons/ha and three rates of neem leaf powder at 0.0(control), 1.0, 2.0 tons/ha respectively. Data were collected on percentage emergence, termite incidence and termite severity. These were subjected to analysis of variance (ANOVA), and means were separated using least significant difference at 5% level of probability. The result shows that there were no significant (P= 0.05) differences in percentage emergence amongst treatment means due to palm bunch ash and neem leaf powder applications. Contrarily, palm bunch ash at 2.0 tons/ha recorded the least termite incidence especially at twelve weeks after planting (12WAP) with a value of 22.20% while control plot maintained highest values at 6WAP (48.70%) and 12WAP (48.30%) respectively. Also palm bunch ash at 2.0tons/ha depressed termite severity more than other treatments especially at 2 and 4 WAP (0.56) respectively. Control plots on the other hand consistently maintained highest termite severity throughout the trial with the highest value at 2 and 12WAP (1.56). Conclusively, palm bunch ash exhibited highest depressive action against termite on groundnut especially at higher application value (2.0tons/ha).

Keywords: groundnut, incidence, neem, palm, severity, termites

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Authors: Kalu Uka Orji, Nasiman Sapari, Khamaruzaman W. Yusof

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Exposure of galena (PbS), tealite (PbSnS2), and other associated minerals during mining activities release lead (Pb) and other heavy metals into the mining water through oxidation and dissolution. Heavy metal pollution has become an environmental challenge. Lead, for instance, can cause toxic effects to human health, including brain damage. Ex-mining pond water was reported to contain lead as high as 69.46 mg/L. Conventional treatment does not easily remove lead from water. A promising and emerging treatment technology for lead removal is the application of the electrocoagulation (EC) process. However, some of the problems associated with EC are systematic reactor design, selection of maximum EC operating parameters, scale-up, among others. This study investigated an EC process for the removal of lead from synthetic ex-mining pond water using a batch reactor and Fe electrodes. The effects of various operating parameters on lead removal efficiency were examined. The results obtained indicated that the maximum removal efficiency of 98.6% was achieved at an initial PH of 9, the current density of 15mA/cm2, electrode spacing of 0.3cm, treatment time of 60 minutes, Liquid Motion of Magnetic Stirring (LM-MS), and electrode arrangement = BP-S. The above experimental data were further modeled and optimized using a 2-Level 4-Factor Full Factorial design, a Response Surface Methodology (RSM). The four factors optimized were the current density, electrode spacing, electrode arrangements, and Liquid Motion Driving Mode (LM). Based on the regression model and the analysis of variance (ANOVA) at 0.01%, the results showed that an increase in current density and LM-MS increased the removal efficiency while the reverse was the case for electrode spacing. The model predicted the optimal lead removal efficiency of 99.962% with an electrode spacing of 0.38 cm alongside others. Applying the predicted parameters, the lead removal efficiency of 100% was actualized. The electrode and energy consumptions were 0.192kg/m3 and 2.56 kWh/m3 respectively. Meanwhile, the adsorption kinetic studies indicated that the overall lead adsorption system belongs to the pseudo-second-order kinetic model. The adsorption dynamics were also random, spontaneous, and endothermic. The higher temperature of the process enhances adsorption capacity. Furthermore, the adsorption isotherm fitted the Freundlish model more than the Langmuir model; describing the adsorption on a heterogeneous surface and showed good adsorption efficiency by the Fe electrodes. Adsorption of Pb2+ onto the Fe electrodes was a complex reaction, involving more than one mechanism. The overall results proved that EC is an efficient technique for lead removal from synthetic mining pond water. The findings of this study would have application in the scale-up of EC reactor and in the design of water treatment plants for feed-water sources that contain lead using the electrocoagulation method.

Keywords: ex-mining water, electrocoagulation, lead, adsorption kinetics

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