ACCOUNTING INFORMATION QUALITY AND CORPORATE PERFORMANCE OF OIL AND GAS COMPANIES IN NIGERIA

But knowing the unknown and therefore estimating the relationship between accounting information quality and corporate performance are still a difficult task. The aim of this empirical study is to explore the relationship between the accounting information quality and corporate performance of oil and gas companies in Nigeria. Data on different types of accounting information quality and return on equity were primarily collected from the respondents and analyzed using ordinary least square regression analysis the data with the aid of statistical package for social sciences version 25.0. The empirical result indicates that accounting information quality significantly relate to return n equity; explaining about 85.1% of the total variation in return and equity. Relevance, faithful representation was each found to significantly relate to return on equity. The study empirically conclude that accounting information quality has the potency to make significant contribution to quoted financial performance of oil and gas companies and recommends that having investigated theoretical and empirical issues, also considering the findings and conclusion, the following recommendations were made: There should be need for preparers of accounting information to improve on the accounting information quality devoid of window dressing and creative accounting, regular disclosure, transparency and accountability of such accounting information is required since investors are sensitive to qualitative and quantitative accounting information in assessing the performance of quoted oil companies in and outside Nigeria. Also in line with qualitative and quantitative of accounting information quality, financial statements of quoted oil companies in Nigeria should be prepared and presented according to laid down regulations and ethical standards duly observed to ensure accounting information presented for among users, most and public consumption do represent the oil companies’ economic reality during reported periods.

ACCOUNTING INFORMATION QUALITY AND FIRM PERFORMANCE OF QUOTED OIL AND GAS COMPANIES IN NIGERIA

The aim of this study is to empirically analyze the relationship between accounting information quality and firm performance of oil and gas companies in Nigeria. Time series data on different types of accounting information quality and earnings per share from 2009-2018 were collected from central bank of Nigeria statistical bulletin, annual central bank of Nigeria reports, National Bureau of statistic and Federal Inland Revenue Service. Ordinary Least Square regression analysis, Autoregressive Distribution Lag, Co-integration, Augmented Dickey-Fuller Unit root test, Serial Correlation and Heteroskedasticity test and Error Correction model with the aid of E-view version 10. The empirical results indicate that accounting information quality significantly relate to firm performance; explaining abut 83.1% of total variation in earnings per share, audit lag and disclosure quality were each found to significantly relate to earnings per share. We therefore conclude that accounting information quality ahs the potency to make significant contribution to earnings per share and recommends that increased scrutiny by regulators (FRCN, CBN, SEC etc) over accounting flexibilities would help to curtail accounting discretions both deliberate and systematic so that accounting information in financial statements will faithfully represent the phenomena they purport to represent and future corporate scandals on oil and gas crises can be avoided.

ASSESSMENT OF PHYSICO-CHEMICAL CHARACTERISTICS AND HEAVY METAL CONCENTRATIONS OF STUBBS CREEK, IBENO, AKWA IBOM, NIGERIA

The present study examined some physico-chemical characteristics (temperature, pH, total hardness, dissolved oxygen (DO), total dissolved solid(TDS), conductivity, transparency, biochemical oxygen demand (BOD), acidity and alkalinity) and some heavy metals (Fe, Zn, Cu, Cd, Cr and Ni) concentration of Stubbs Creek, Ibeno, Akwa Ibom, Nigeria between August 2014 and July, 2015. Six sampling stations (Mkpanak, Okpot Ikot, Ebana Mbri, Esit Eket, Okpuk and Ikot Ebia Anam) in Stubbs Creek were selected. Water samples were analyzed using APHA-AWWA-WPCF methods while heavy metals in the water samples were digested and determined using UNICAM 939 Atomic Absorption Spectrophotometer (AAS). The mean values of water parameters of Stubbs Creek are: temperature (27.22 ± 0.230C); pH (6.83 ± 0.13), DO (3.86 ± 0.20 mg/L), BOD (2.84 ± 0.11 mg/L), conductivity (522.23 ±69.12 µScm-1), TDS (288.83 ± 39.50 mg/L), transparency (0.86 ± 0.05m), alkalinity (95.51± 6.44mg/L), acidity (97.03±7.45) and total hardness(12.11±1.55).Only TDS, conductivity, alkalinity and total hardness showed significant (p<0.05) spatial variation across the sampling stations. However, the values of temperature, TDS, conductivity, alkalinity and total hardness indicated significant seasonal variation. Similarly, there were no significant (p<0.05) spatial and seasonal variation in the values of heavy metals recorded across the sampling stations. All the physico-chemical parameters and heavy metals in this study are below the maximum permissible limit recommended by WHO. The result showed that Stubbs Creek is less polluted at present and safe for the biota. However, responsible use of the water bodies by all and sundry should be maintained in order to preclude problems common with effluents discharge.

ASSESSMENT OF OUTDOOR RADIATION EXPOSURE LEVELS AND HUMAN HEALTH RISK IN A MAJOR SCRAP METAL MARKET IN ABUJA

Background: Scrap metal can contain sources of radiation with the associated environmental and health risks. Radioactive substances can become associated with scrap metal in various ways and if not discovered they can be incorporated into steel and non-ferrous metals through the melting process. This can cause health hazards to workers and to the public as well as environmental concerns Objectives: this study aimed at assessing the outdoor radiation exposure levels and human health risk in a major scrap metal market in Abuja, FCT. Method: An in-situ measurement approach was adopted using a factory calibrated Radiagem-2000 Universal Survey Meter and a handheld Global Positioning System (Garmin GPS 76S) equipment. The monitor was suspended in air at one meter above the ground level. Readings were obtained between the hours of 1200 and 1600 hours since the exposure rate meter has a maximum response to environmental radiation within these hours. Results: The results showed that the average values for the outdoor exposure dose rate for the three location ranges from 0.173±0.042 μSv/h to 0.177±0.046 μSv/h with a mean of 0.176±0.045 μSv/h. These values, though, slightly higher than the standard background radiation of 0.133 μSv/h,are below the ICRP maximum permissible limit of 0.57 μSv/h. The results also show that the AEDE values are lower than the ICRP recommended limits of 1.0 mSv/y for the public and 20 mSv/y for occupationally exposed workers. The ELCR ranges from 0.5926 x 10-3 to 0.6049 x 10-3 with a mean of 0.6008 x 10-3 which is 2.1 times higher than the world’s average. The dosage to organs received shows that the testes have the highest dose while the liver has the lowest dose. The result of the dose to the organs showed that all the values are below the international tolerable limits. Conclusion: Generally, The radiological assessment shows that the study area does not constitute any immediate radiological health effect on the workers and the general public due to radiation exposure rate.

EXAMINE THE STRENGTHS AND WEAKNESSES OF THE PROCEDURE AND PRINCIPLES OF THE INTERNATIONAL CRIMINAL COURT

The international criminal court started from something called the Rome statute, which had to be signed by states who want to become member states of the ICC. After the agreement of states to join the international court, the court began to resume its duty gradually, by trying individuals for war crimes and crimes against humanity. The main reason for the creation of the international criminal court is to investigate, punish and try people who have been accused of serious war crimes and crimes against humanity. The ICC tries powerful individuals who oppress weaker states or weak people who do not have a voice and the court helps them get justice. The ICC works like any other court and follows a procedure. There are lawyers and there are judges. However, the ICC does not possess the police force but when they want to investigate, they do so using the forces of member states. The theory adopted for this study is liberalism which is a theory that supports human rights and checks and balances which the international criminal court also supports. This paper concludes by stating why the international criminal court should not stop its global service, and why the international criminal court should keep on investigating afghan and the USA despite the obstacles the court is currently facing.

PERCEIVED BENEFITS OF EXERCISE AMONG PREGNANT WOMEN IN WADATA, MAKURDI LOCAL GOVERNMENT AREA, BENUE STATE

This research study was carried out on the perceived benefits of exercise among pregnant women in Wadata, Makurdi Local Government, Benue State. The objectives of the study are to examine the perception of the benefits of exercise among pregnant women in Wadata, Makurdi Local Government Area, Benue State, to examine the importance and benefit of exercise among pregnant women in Wadata, to identify the factors affecting pregnant women’s participation in exercise. The significance of the study will reveal the perception of pregnant women on exercise, educate on the benefits of regular exercise by pregnant women and factors affecting women participation in exercise during pregnancy and contribute to the body of literature in the area of exercise in pregnancy as it will serve as a valuable resource material to future researchers. A descriptive research design was used and a total number of 100 respondents were selected through simple and systematic random sampling. The instrument used for data collection was structured questionnaire. Collected data were analyzed using frequency and percentage. Findings revealed that pregnant women perceive exercise as beneficial and important during pregnancy; and age, culture and beliefs do not hinder women from engaging in exercise during pregnancy.

ECOWAS FREE MOVEMENT PROTOCOL DURING A PANDEMIC: AN ASSESSMENT

West African states have been gravely affected since the outbreak of the dreaded COVID-19 pandemic began. The socio-economic and political aspects of ECOWAS have been affected because most African states have not been able to curtail the virus and a cure has not yet been found. Therefore, economic activities were suspended for a while, but now states are getting and creating ways by which they could work around the global issue they face because things cannot return to the way they werebefore the virus. The paper focuses on the free movement protocol implemented by the Economic Community of West African States (ECOWAS) and how the pandemic has affected its activities, how flexible the protocol has been, and how they adapt to the new normal. This paper however, is based solely on secondary sources of data. This paper concludes that due to the corona virus, ECOWAS had to ban the free movement of persons and free trade due to the lack of a conducive end safe environment. This paper notes that West African states under ECOWAS are losing funds due to the ban, and this has been affecting their development.

PERSONALITY TRAITS AND STRESS AS PREDICTORS OF PSYCHOLOGICAL WELL-BEING AMONG STUDENTS IN SCHOOLS OF NURSING AND MIDWIFERY MAKURDI

This study investigated personality traits and stress as predictors of psychological well-being among students in schools of nursing and midwifery, Makurdi. The study employed the ex post facto research design. The Big Five Personality traits Scale, Perceived Stress Scale, and Ryff’s Scale of psychological well-being were used to collect data from the participants. The participants constituted 25 (10.2%) males and 220 (89.8%) females with a mean age of 0.992. The study tested three hypotheses and each of the hypotheses tested six dimensions of Ryff’s psychological well-being using simple linear regression and multiple linear regressions. Result in hypothesis (1a) showed a significant outcome for conscientiousness, openness and neuroticism on psychological well-being (autonomy) [F (5,239) = 181.093, P < .001. Hypothesis (1b) likewise had a significant outcome for conscientiousness, openness and neuroticism on psychological well-being (environmental mastery) [F (5,329) = 44.720, P < .001. Hypothesis (1c) was accepted for conscientiousness, neuroticism and openness on psychological well-being (personal growth) [F (5, 237) = 71.964, P < .001. Hypothesis (1d) was confirmed for conscientiousness, neuroticism and openness on psychological well-being (positive relations with others) [F (5,239) = 77.131, P < .001. Hypothesis (1e) was accepted for all except extraversion on psychological well-being (purpose in life) [F (5,239) = 53.709, P < .001. Hypothesis (1f) was confirmed only for openness on psychological well-being (self-acceptance) [F (2,237) = 28.625 P < .001. Hypotheses (2a) to (2f) rejected the postulation of stress on all the dimensions of psychological well-being. Likewise, hypotheses (3a) to (3f) also rejected the joint predictions of personality traits and stress on psychological well-being among students. In conclusion, Personality traits significantly predicted psychological well-being of students in schools of nursing and midwifery, Makurdi. Particularly, conscientiousness, neuroticism and openness personality traits found to influence psychological well-being while extraversion and agreeableness were the lowest personality traits influencing psychological well-being among students. In the contrary, stress rather positively predicted student’s psychological well-being as against earlier postulation that stress will negatively and significantly influence psychological well-being among students. Based on the findings, that personality traits and stress did not jointly influence psychological well-being among students in schools of nursing and midwifery, Makurdi. It was recommended that, more empirical research be geared towards student nurses’/midwives’ psychological well-being owning to their different personality traits in the course of their professional program. More so, research should be focused on Ryff’s dimensions of psychological well-being since psychological well-being is not a single construct but multidimensional to assist student nurses/midwives gain optimal psychological well-being.

YOUTH INVOLVEMENT IN PARAMILITARY BODIES: A CASE STUDY OF THE ROYAL SHEPHERDS OF CHRIST APOSTOLIC CHURCH IN NIGERIA, 2002-2021

Christ Apostolic Church is a foremost African Indigenous Church which has proliferated and shown phenomenal growth particularly in Nigeria. One of the factors responsible for the growth and expansion of the church in Nigeria was the activities of its youth organisations among which is the Royal Shepherds. This article focuses on the Royal Shepherds which is the paramilitary outfit of Christ Apostolic Church in Nigeria. The research highlights the history of the organisation, its aims and objectives and its administration. It also features the programmes and activities of the organisation and gives detailed attention to the specific contributions of the organisation to the growth of Christ Apostolic Church in Nigeria. Data were gathered through the use of structured oral interview, archival materials and bibliographical search. Useful suggestions were offered to improve the operations of the organisation.

THE APPLICATION OF PASSIVE DESIGN STRATEGIES AS SUSTAINABLE OPERATION AND MAINTENANCE IN A MODEL CONFERENCE CENTRES (A CASE STUDY OF AMINU KANO CENTRE FOR DEMOCRATIC RESEARCH AND TRAINING (AKCDR&T))

ABSTRACT: This research sought to reduce uncomfortable conditions created by extremes of heat and dryness in order to achieve well balanced indoor and outdoor climate, through the application of passive design strategies in Conference Centre located in hot dry climate of Kano Nigeria. Passive design utilizes natural sources of heating and cooling breezes. It is achieved by appropriately orientating the building on its site and carefully designing the building envelope (roof, walls, windows and floor). External features such as fountain, soft landscaping and proper site planning improves micro climate which in turn helped in achieving good passive design. The methodology employed is case study and relevant information sourced from pertinent literature and the internet was taken into consideration. Research has shown that more than40% of energy consumption in any building is used for cooling and lighting in order to achieve comfort level. In the course of the research, the building was studied to evaluate the use of passive elements that relates to passive lighting and cooling which are the main source of energy consumption such as building envelop, natural lighting, natural ventilation, Site and external spaces, building form, building orientation, wall/window shading and existing of energy source on conference centre building. Research has shown that, the design parameters obtained from field survey are the principal factors responsible for any good passive design of most public building such as conference centre building.