ACCOUNTING REGULATORY FRAMEWORKS AND PUBLIC INSTITUTIONS’ COMPLIANCE IN NIGERIA

This paper is an attempt to investigate the rate of compliance of public institutions with the framework stipulations of accounting regulations in Nigeria. Series of accounting Regulatory Provisions guiding preparation and presentation of financial reports in public institutions were examined. Descriptive statistical methods - Simple Percentage Method (SPM) and Chi-square were used on 50 Respondents from Ministry of Finance and the Office of Accountant General of the State of Osun in Nigeria. The paper revealed that there is a positive relationship between regulatory framework and financial reports preparation and presentations in Osun State. The study recommends that Proper trainings on public sector accounting and establishments of performance evaluation of employees should be put in place in order to make public institutions account more effective in the State of Osun

FOOD AND FEEDING HABITS OF SOME FISH SPECIES IN OGUN STATE COASTAL ESTUARY, OGUN STATE, NIGERIA

The food and feeding habits of eight (8) fish species Elops lacerta, Chrysichthys auratus, Schilbe mys-tus, Sardinella maderensis, Synodontis schall, Hepsetus odoe, Tilapia zillii and Mugil cephalus in Ogun estuary, Ogun State, Nigeria were studied and estimated for six months, between February and July, 2014. A total of 470 fishes were randomly collected from the commercial fishermen during the study. Results from the stomach contents analysed using frequency of occurrence and numerical methods showed that S. mystus, E. lacerta, S. maderensis, H. odoe, S. schall, T. zillii, M. cephalus and C. auratus were predators, piscivores, herbivores, piscivores, omnivores, herbivores, herbivores and omnivores respectively while H. odoe and S.mystus partly fed on E. lacerta and T. zillii respec-tively. The Diet Breadth (D) ranged from 0.76 to 0.88 and the percentage Gut Repletion Index (GRI), a reflection of frequency of feeding, ranged between 60-100%

VARIETAL RELEASE: RELEASE OF TWO DUAL PURPOSE OFADA RICE VARIETIES (FUNAABOR- 1 AND FUNAABOR-2) BY FEDERAL UNIVERSITY OF AGRICULTURE, ABEOKUTA (FUNAAB)

Two new dual purpose Ofada rice varieties (Oryza sativa) were developed and released by Federal University of Agriculture, Abeokuta in collaboration with National Cereals Research Institute, Badeggi, Nigeria, Africa Rice Centre, Ibadan, Nigeria and National Rice/Maize Centre, Moor Plantation, Ibadan, Nigeria. A bottom-top approach was used for Ofada rice seed collection (accessions) from Farmer’s field based on Farmer’s preference. The collected Ofada rice seed (mixtures) were purified and field selection done using recurrent selection methods for desired morpho-agronomic, adaptive and nutritional characters. Repeated cycles of selection was done resulting in four distinct Ofada rice varieties, while two outstanding and dual purpose; upland and lowland agroecologies (first of its type in Nigeria) Ofada rice varieties were selected; FUNAABOR- 1 (aka Ofada gold) and FUNAABOR -2 (aka Ofada white) were finally selected, registered and released, after they were tested for acceptability, adaptability and stability across all south western states and in addition Edo and Delta states of Nigeria. The distinctive and specific descriptors of both released Ofada rice varieties are hereby presented:Â

The Unknown Risk of Vertical Transmission in Sleeping Sickness—A Literature Review

Children with human African trypanosomiasis (HAT) present with a range of generally non-specific symptoms. Late diagnosis is frequent with often tragic outcomes. Trypanosomes can infect the foetus by crossing the placenta. Unequivocal cases of congenital infection that have been reported include newborn babies of infected mothers who were diagnosed with HAT in the first 5 days of life and children of infected mothers who had never entered an endemic country themselves

The influence of climatic features on distribution and infection of root-knot nematodes <i>Meloidogyne</I> spp, n cowpea growing areas in Nigeria

The effect of climatic features on distribution and infection of root knot nematodes was investigated in 248 cowpea growing areas in 31 states and the Federal Capital Territory of Nigeria. The studies revealed pronounced incidence of Meloidogyne javanica (65.5%) at high altitude of 500-2000 m, high mean annual maximum temperature of 32-40 °C, low mean annual minimum temperature of 11-18 °C, low mean annual precipitation of 0.1-1530 mm and in hot Sudan savannah vegetation of six months or less of wet and dry season, prevailing in the Core North (North east and North west) of the northern region. In contrast, M. incognita (83.1%) was overwhelmingly dominant at low attitude of 15-650 m, mean annual maximum temperature of 24-27 °C, mean annual minimum temperature of 21-23 °C, mean annual precipitation of 1170-4700 mm and in warm humid forest vegetation of 8 months or more of wet season and 4 months or less of dry season, operating in the southern region (Southeast, Southwest and Southsouth). The two species (M. incognita) (44.2%) and M. javanica (51.7%) were, however, common at intermediate altitude of 305-1859 m, moderate mean annual maximum temperature of 29-32 °C, moderate mean annual minimum temperature of 18-21 °C, moderate mean annual precipitation of 800-2000 mm and in moderate Guinea savannah vegetation of 7 months of wet season and 5 months of dry season, prevailing in the Middle belt (North central). The distribution of M. arenaria though sparse (4.1%), followed that of M. incognita in relation to altitude, temperature, precipitation and vegetation. In overall distribution, M. incognita (51.8%) was more widespread than M. javanica (44.1%). The occurrence of pure population of M incognita (31.9%) and M. javanica (37.1%) was encountered. Meloidogyne arenaria was never found as a pure population or as a mixture with M. javanica but with M. incognita (2.0%) or with M. incognita and M. javanica together (4.0%). The mean galling infection by the two species was significantly more severe in the humid forest southern region (11-50% of the root system galled) than in the dry Sudan savannah Core North (1-30% of the root system galled). Generally, Meloidogyne incognita caused more severe mean galling infection (11-30% of the root system galled) than M. javanica (1-10% of the root system galled). The polarized ecological distribution and infection of the M. incognita and M. javanica in the present studies show the climatic preference of the nematodes, and gives a guide in targeting a workable control strategy. Keywords: Climatic features, cowpea, distribution, infection, root-knot nematodes. Ife Journal of Science Vol. 8 (2) 2006: pp. 185-19

ACCOUNTING REGULATORY FRAMEWORK AND PUBLIC INSTITUTIONS' COMPLIANCE IN NIGERIA

This paper is an attempt to investigate the rate of compliance of public institutions with the framework stipulations of accounting regulations in Nigeria. Series of accounting Regulatory Provisions guiding preparation and presentation of financial reports in public institutions were examined. Descriptive statistical methods - Simple Percentage Method (SPM) and Chi-square were used on 50 Respondents from Ministry of Finance and the Office of Accountant General of the State of Osun in Nigeria. The paper revealed that there is a positive relationship between regulatory framework and financial reports preparation and presentations in Osun State. The study recommends that Proper trainings on public sector accounting and establishments of performance evaluation of employees should be put in place in order to make public institutions account more effective in the State of Osun

Efficacy of Nebulised Tobramycin in Cystic Fibrosis Management: A Systematic Review

Cystic Fibrosis (CF) is a progressive clinical condition associated with decreased functionality of glands that produce mucus, sweat, and intestinal secretions. CF is one of the most common recessive genetic diseases that affect all ethnic groups without any known identified cure, having variations in the severity of symptoms. In the treatment and management of CF, The choice and routes of administration of antibiotics taken is important in assessing effectiveness at different populations. In the light of this, current study was undertaken to determine the efficacy of Nebulised Tobramycin (NT) in the treatment of mild to moderate CF within 8years study period. Study was achieved by searching known repositories and electronic databases of various sources. Randomized Clinical Trials (RCTs) that compares patients treated on NT and placebo were selected, including six (6) RCTs comprising 609 participants to the review. Study noticed significant clinical and methodological heterogeneity among trials with NT, varying over a total of 8years study period. Also, there were recorded evidences of improvement in pulmonary function in most of the patients, following completion of the study. This review revealed inconclusive evidence in the efficacy of NT in the treatment of mild to moderate CF. It is thus clear, that long term use of NT in mild to moderate CF can provide sustained improvements in pulmonary functions.</jats:p

Determinants of Community-Based Health Insurance Scheme Enrolment in Developing Countries: A Systematic Review

In developing Nations, the Community-based Health Insurance (CBHI) scheme is a potential approach to increasing access to quality healthcare. It has the potency of generating financial resources for health services; plus improve on the standard of life of the people. Evidence based reports suggest that enrolment into the CBHI is still low, particularly among low income earners of the third world nations. Thus, this study was undertaken to review and help formulate policies by existential evidence on the factors that determines enrolment into the CBHI in developing countries. Study adopted the thematic synthesis of both qualitative and mixed method studies that report the above measure of interest. Study relied on Ovid Medline In-Process and other Non-Indexed citations till present. Study sourced the web of Knowledge, Google Scholar for articles relating to enrolment into CBHI in developing countries. Six studies (qualitative and mixed method studies) reporting qualitative results on the factors determining enrolment into CBHI in developing countries met the inclusion criteria. Quality assessment was carried out on each study and findings were synthesised with the aid of thematic synthesis. Four major themes were identified by interpreting and categorizing the themes across all selected studies; Individual factors, Scheme factors, Service provider factors and Requirement to team up with others before enrolment. In the end, study observed enrolment into CBHI scheme in developing countries to be driven by several factors including age and policy making, most of which positively or negatively influence decisions made by households to enrol or not in the CBHI scheme. Findings from this review are expected to contribute to policy and decision making for health care centres under CBHI scheme in developing countries.</jats:p

Red seaweed Chondracanthus chamissoi supplementation improved the growth performance of broiler chickens partially through effects on intestinal morphology and cecal microbiota

Marine macroalgae has the potential to improve growth performance in broiler chickens due to the presence of bioactive compounds. This study examined the effects of a red seaweed (SW) powder, from Chondracanthus chamissoi, on the growth performance, intestinal morphology, and cecal microbiota of broiler chickens. A total of 256 male Cobb-500 broiler chicks were housed in battery cages and allocated on d 0 post hatching to 4 diets for 21 days in a randomized complete block design consisting of 8 replicate cages and 8 birds per replicate. The 4 diets included a corn-soybean-based diet (basal diet), or the basal diet supplemented with 0.5 %, 1 %, or 1.5 % SW. Body weight (BW) and feed intake (FI) were recorded weekly. On d 7, 14, and 21 post hatching, SW diets linearly increased the BW gain of birds (P < 0.01), but the gain-to-feed ratio (G: F) was not affected by the treatments except from day 0 to 7 (P < 0.05). Dietary SW linearly increased the feed intake throughout the experiment (P < 0.05). Dietary SW increased (P < 0.05) the ileal villus height to crypt depth ratio (VH: CD) and showed a tendency (P = 0.08) to linearly increase ileal villus height (VH). Additionally, dietary SW increased both jejunal VH and the VH: CD ratio (P < 0.05). No differences were observed in alpha diversity metrics; however, beta diversity analysis showed variations in the composition of the microbial community. Differential abundance showed that Bifidobacterium, and Butyricicoccus were abundant taxa in the SW diets. In conclusion, graded inclusions of SW improved the growth performance of broiler chickens when fed for 21 days, by altering the intestinal morphology and microbiota. However, the nutrient digestibility was not improved by seaweed