2019

The concept of audit fee has received immense empirical investigation in the literature both in the developed and developing countries. However, these vast studies have not sufficiently explored the relation of the concept with tax aggressiveness and corporate governance. This study therefore sought to provide empirical evidence as to whether tax aggressiveness and corporate governance mechanisms are significantly associated with audit fee among listed firms in Nigeria. Leaning on the agency and stakeholder theories, the study examined the measures of tax aggressiveness of effective tax rate and cash tax rate as well as corporate governance mechanisms of board gender diversity, audit committee diligence, board independence and ownership concentration. The two measures of tax aggressiveness and audit fee were subsequently interacted with moderating corporate governance variable of ownership concentration, the essence of which was to assess ownership concentration and the relationship between tax aggressiveness and audit fee. A sample of one hundred and seven (107) firms from the entire firms quoted on the Nigerian Stock Exchange as at December, 2018 was utilised. Data were sourced solely from annual financial statements of the studied firms over a ten-year period (2009 to 2018). The panel regression technique, with preference for the random effect model based on the outcome of the Hausman test, was employed to estimate the balanced panel data. The results of the study showed that cash tax rate, audit committee diligence and board independence all exert positive and significant effect on audit fees. Although not statistically significant, the results of this study showed that tax aggressiveness and corporate governance (ownership concentration) have a combined negative effect on the audit fees payable to external auditors by the listed firms in Nigeria. In the light of the findings, the study therefore recommended block ownership, instead of disperse share ownership, as it would give opportunity for effective monitoring of the activities of management. This would help reduce the tendency for opportunistic behaviour, such as tax aggressiveness. The study also recommended an increase in both board independence and frequency of audit committee’s meetings so as to enhance their oversight functions, and promote quality financial reporting and audit.

This study examines the relationship between total quality management practices and organizational performance. The objective of the study is to examine the relationship between top management, strategic planning, process management, customer focus, employee relation and organizational performance This study adopts a survey research instrument through the administration of questionnaires to two hundred and fifty-five (255) employees of the Nigerian Petroleum Development Company Limited (NPDC), Benin City. The data for the study are analyzed using descriptive statistics, Pearson correlation and ordinary multiple regression. The multiple regressions results show that top management has a significant positive relationship with organizational performance at 1% level of significance, strategic planning has an insignificant negative relationship with organizational performance, process management has an insignificant positive relationship with organizational performance, customer focus has an insignificant negative relationship with organizational performance and employee relation has a significant positive relationship with organizational performance (OPF) at 1% level of significance. The study recommends that the presence of top management as component of total quality management practices would significantly enhanced organizational performance.

The primary purpose of this study was to assess the information needs of cocoa farmers in Edo and Ondo states. Specifically, the study was conducted to investigate the information needs assessment of cocoa farmers; ascertain the farmers’ preference for cocoa information sources; examine cocoa farmers information needs and farmers search behavior and examine cocoa farmers’ constraints to information accessibility in the study area. Multistage random sampling
procedure was used to select 432 respondents while a structured interview schedule was used to
solicit information from the respondents. The data were analyzed using descriptive statistics and inferential statistics (Binary logit regression, Pearson’s Product Moment Correlation (PPMC) and 2x2 matrix used to establish the priorities mean score). The result revealed that the mean age of cocoa farmers was 52 years while majorities (70.4%) of the farmers were male. Majorities (35.4%) of the farmers had formal education, higher membership of a group (93.5%) and were married (80.3%). Majority (74.3%)
of the cocoa farmers’ cultivated farm lands of less than 10 hectares with a mean farming
experience of 22 years. This study revealed that the most prominent sources of information was
input dealers/suppliers (  =2.86±0.40), while Television (  =2.76±0.56), extension posters
(  =2.80±0.50) and face to face advice by other farmers (  =2.87±0.45) were the most preferred
among the institutional bodies, mass media electronics, print media and traditional sources of
information respectively. The mean score for weed control (  =3.14) and pest and disease
control (  =3.14) which were ranked 2nd in cocoa production information needs were ranked 1st
and 4th in level of information search with the mean values of (  =2.24) and (  =2.03)
respectively. Hence, the farmers need training in their information search behaviour. From the Matrix presentation, it was observed that cocoa production information with the discrepancies scores of farm layout with a weighted mean score of 5.48, farm cultivation system with a weighted mean score of 4.82 and seed selection and planting materials which had a weighted mean score of 4.67 were the critical areas where cocoa farmers need training or education in cocoa production information needs. Binary Logistic Regression indicated that the Nagelkerke R square value of 0.15 and 0.29 for Edo and Ondo States respectively indicated that the determinants would collectively explain about 15.0% and 29.5% variation in cocoa production information needs of farmers, respectively in the study area. Also the binary logistic regression test indicated that extension agents (t= 1.61; p≤0.01); input dealers/suppliers (t= 2.89; p≤0.01); internet (t= - 1.65 p≤0.01), cable network (t= 2.56; p≤ 0.01); family members (t= 0.92;
p≤0.05) and face to face contact with other farmers (t =0.67; p≤0.01) were the most significant preferred sources of information on farmers production information needs. The finding of Pearson’s Product Moment Correlation indicated that positive and significant correlation exists between production information needs (r=0.271; p≤0.01) and postharvest information needs (r=0.303; p≤0.01) and farmers’ search behaviour for information.

BACKGROUND – Malaria is still a huge problem at the moment. Given the growing resistance to orthodox drug, herbal extracts have plummeted in Nigeria. Vulnerable groups like under 5’s are most affected. Interestingly, end organ damage has also been on the increase. Hence, these concerns prompted this study.
AIM- The study aimed to determine the therapeutic and histo-morphological effects of
administration of “Agbo iba” multi-herbal extract.
METHODOLOGY – 42 Juvenile Wistar rats of different sexes, weighing an average of 97.5g, aged between 6-7weeks were assigned into 6 groups of 7 rats each(n=7). Phytochemical analysis was done on the extract as well as estimation of the LD50 prior to the study Group l was the negative control given only feeds and water, Group 2 (untreated group), 3, 4, 5 and 6 were the treated groups which were induced with Plasmodium berghei by injecting 0.2mls of diluted parasitized red blood cells intraperitoneally to the animals in these groups prior to treatment. Group 3(standard drug group), was treated thereafter with 0.6mls (6.72mg) of the constituted ACT twice daily for 3 days, while Group 4, 5 and 6( low, moderate and high dose groups), were given low dose (0.2ml), moderate dose (0.4ml) and high dose (0.6ml) of the extract respectively for one week. The rats were sacrificed at the end of the experiment and blood serum was obtained for microbiological and biochemical assay. The kidneys and liver were excised, weighed and fixed in 10% formol saline and prepared for light microscopy using the staining method for H & E. Data was presented as figures and tables, and subjected to statistical analysis.
RESULT-The standard drug group had a 90% clearance of parasiteamia compared to the herbal drugs with a clearance ranging from 60 to 85%. The results showed a decrease in ALT which was statistically significant (p< 0.05) in the untreated group compared to the control and treated group .The result also showed a statistically significant increase (p < 0.05) of ALT in the group with higher doses of the extract compared to the control. Similarly, serum AST was significantly decreased in the standard drug and low dose groups and bilirubin was significantly decreased across the six groups, when compared to the control( p<0.05). Furthermore serum urea was significantly increased in the high dose group. When compared to the control (p<0.05).The untreated group had a significantly increased liver weight compared to the control. Histologically group l (control) had normal findings, group 2(untreated group) showed histopathological changes in the liver which revealed marked sinusoidal congestion, peri-portal infiltrates and hemozoin pigments in malaria infection which reduced to different degrees in group 3,4,5 and 6 on treatment with the standard drug and increasing concentrations of the herbal drug extract respectively, though not dose dependent.
CONCLUSION- The ‘Agbo iba’marketed in Benin City has some anti-plasmodial activity that was somewhat comparable to the orthodox drug though not dose dependent and not as effective as the orthodox drug. There was however no significant damage to the vital organs with use of the herbal drug

The purpose of this study was to awareness of sexually transmitted diseases among University of Benin Students. Three research questions were raised to guide the study. A descriptive survey research design was used in this study. The population for the study comprised of all female undergraduate students across the halls of residence in University of Benin, Ugbowo campus, Benin City. One hundred and ninety (190) female undergraduate students were sampled for the study. A self-structured questionnaire was used as the instrument for data collection which was validated by the researcher’s supervisor and two other experts. Test retest reliability technique was used to ascertain the reliability of the research instrument which yielded a reliability score of 0.85. Data collected was analyzed using frequency, percentages, as well as mean and standard deviation. Results of the study revealed that there is a high level of awareness and positive attitudes as regards the effect of usage of family planning among female students in University of Benin. However, in terms of practice, undergraduate female students in University of Benin were found to have poor practice. The study thus concluded that there is an obvious gap that requires policy decisions at all levels of educational interventions in Universities. Based on the findings, it was recommended that family planning awareness programme should be included in formal education system especially in the school curricula so that school girls can acquire correct knowledge from reliable and socially accepted sources rather than from peers, magazines, etc. Also, health care workers are hereby recommended to always give adequate, accurate and detailed information about family planning services to decrease their inconsistent use.

In a dynamic and highly competitive business environment of the 21st century,
Organizations have continuously made efforts to search and adopt strategies, techniques
and tools to increase productivity while reducing cost, and boost efficiency and
effectiveness. This informs the reason behind organizations increased adoption of ICT in
recent times. Federal Government Colleges is one of many government establishments to
key into the adoption of technology as a driver of productivity, and by so doing, serves as a
role model for several other private establishments. This has created a need to evaluate the
effect of ICT, on organizational performance and productivity, using Federal Government
Girls College Edo State as a case study. To do this, the researcher adopted the survey
method of research, using members of staff and students as its population of study, 250
respondents from the Federal Girls College of Edo State, were selected based on the non
probability sampling technique. Their opinion was gathered with the use of a well
structured questionnaire and analyzed using the simple percentage technique of data
analysis. This research therefore concluded that FGGC, Benin City, is e-compliant, has
witnessed several positive changes through its adoption of ICT. However, the study also
revealed that computer illiteracy on the part of students and the public was also revealed to
be another factor hampering the effective adoption of ICT amongst others. Based on the
above, it was a recommended that government, while investing in ICT, should make efforts
to educate the populace on the need for ICT acceptance, and create an enabling
environment for educating the public on the use of ICT. Government should also make
efforts to increase collaboration and partnership with the private sector to ensure wider
reach, local penetration and general acceptance of ICT in the country.

This study evaluated the chemistry and biological consequences of heavy metal contamination of water from River Nun at Onuebum town, Ogbia Local Government Area of Bayelsa State, Nigeria. The pH of the water, acidity, alkalinity, turbidity, sulphides, total nitrogen and total hydrocarbon content in the river water were identified. The toxicity of the water itself and that of the heavy metals in the river water were investigated using rats. Sixty rats divided into twelve groups of five rats each were used. Group A, the control rats, received distilled water only (42.86 ml/rat/day by gavage). Group B received the boiled river water. Group C received the unboiled river water. Group D received a solution of the salts of all the metal ions identified in the river water (1.24 mg Fe, 0.018 mg Cu, 0.001 mg Hg, 0.001 mg Cd, 0.001 mg Pb, 0.001mg Mn, 0.001 mg Cr/L of distilled water). Group E received a solution containing 1.24 mg Fe/L. Group F received a solution containing 0.018 mg Cu/L. Group G received a solution containing 1.24 mg Fe/L and 0.001 mg Hg/L in distilled water. Group H received a solution containing 0.001 mg Hg/L. Group I received a solution containing 0.001 mg Cr/L. Group J received a solution containing 0.001 mg Cd/L. Group K received a solution containing 0.001 mg Mn/L. Group L received a solution containing 0.001 mg Pb/L. Each rat received 42.86 ml/kg bd wt. of the appropriate solution by gavage daily, 7 days a week for 3 months. After an exposure duration of three months, there were significant increases (p ≤ 0.05) in serum urea, creatinine, chloride, LDH, total and direct bilirubin levels of the groups H (mercury only), J (cadmium only) and L (lead only) rats compared to the rats in the control and the other eight groups. There were significant increases (p ≤ 0.05) in liver GGT, LDH, total bilirubin, ALT, AST, and total protein levels of groups H (mercury only), J (cadmium only) and L (lead only) rats as compared to the control and other eight groups. There were significant increases (p ≤ 0.05) in kidney sodium, chloride, urea and creatinine levels of groups H (mercury only), J (cadmium only) and L(lead only) rats as compared to the rats in the control and other eight groups. There was also significant (p ≤ 0.05) increase in the group G when compared to control in terms of serum AST, ALT, Na+ and cholesterol levels. However, these increases were not as profound as those observed for mercury when administered singly. The adverse effects, evidenced by changes in these parameters in the test rats relative to the control group, was not observed in the groups (B and C) that consumed the river water directly. The results obtained here show that heavy metals antagonize the effects of each other when administered concurrently, a pattern of behavior which would not be evident when each is examined inisolation. The findings also show that the River Nun water, although containing several toxic
elements, may be fairly safe for human consumption.

Seismic interpretation data and applications are the key element of a rapid technological evolution in the remote sensing of the subsurface maps that has resulted in geoscientists movement from data poor to data rich Stewart, S. A. 1999. The proliferation of subsurface data has profoundly affected the productivity of oil exploration of industry within last two decade. This is radically improved of the ability to predict what lies beneath the earth surface, exploration and production. The objectives of subsurface petroleum geology are to find and develop oil and gas reserves. These objectives are best achieved by the use and integration of all available data and the correct application of these data. The purpose of subsurface mapping in the geology of petroleum Is to find traps that contain oil and gas pools and the information obtained from wells forms the heart of the data upon which subsurface geology depends, other information are obtained from:
(i) Geophysical surveys. (ii) Pressure and temperature surveys. (iii) The production history of producing oil and gas pools.

Accountability is a fundamental pillar of good governance and economic development. This study examined the role of accountability in economic development within Oredo Local Government Area of Edo State. The research aims to assess the current state of accountability, its impact on economic initiatives, public perceptions of government officials' accountability, existing mechanisms for ensuring transparency, and challenges impeding effective governance. A structured questionnaire was administered to 300 respondents, and data were analyzed using mean and standard deviation. Findings reveal that accountability within Oredo LGA is low, with a mean score of 2.32 for the general level of accountability and 1.88 for government transparency. Town hall meetings and public engagement scored 2.26, indicating limited opportunities for citizen participation in governance. The study found strong agreement that accountability significantly influences economic development initiatives (Mean = 4.67), while lack of accountability negatively impacts government-led programs (Mean = 4.48). However, confidence in officials' ability to manage public funds effectively was low (Mean = 2.68), and government accountability in cases of resource mismanagement also received a low rating (Mean = 2.67). Corruption was identified as a major hindrance to accountability (Mean = 4.66). Respondents recognized the existence of monitoring mechanisms (Mean = 4.1) but emphasized the need for stronger anti-corruption laws (Mean = 4.66) and enhanced transparency measures (Mean = 4.66). Major challenges to accountability include political influence (Mean = 4.51), lack of financial transparency (Mean = 4.58), and weak enforcement of laws (Mean = 4.61). The study concludes that weak accountability structures undermine economic development in Oredo LGA. Strengthening anti-corruption laws, increasing public transparency, enforcing legal frameworks, and fostering civic engagement are recommended to improve governance and economic growth in the region. This research provides valuable insights into local governance challenges and offers practical recommendations for enhancing accountability in Oredo Local
Government Area of Edo State.