2024

The study takes a cursory look at the relationship between corporate governance and tax aggressiveness. It specifically examines the relationship between board size, board independence, board size, managerial ownership, institutional ownership, foreign ownership, corporate governance compliance and corporate governance disclosure on tax aggressiveness. The study employed the Ex post facto research design. Data for the study were collected from annual reports of forty-five (45) non- financial firms listed on the Nigerian Stock Exchange, the scope of this study covers a 10year period ranging from 2010 - 2019. The data collected were analysed using descriptive statistic, correlation and panel data analyses. Following the results, it is revealed that the relationship between board independence, board size and managerial ownership have insignificant negative relationships with tax aggressiveness, board gender diversity and tax aggressiveness is positive and statistically significant while board foreign ownership and institutional ownership is positive and statistically insignificant with tax aggressiveness, it is also revealed that the moderating effect of agency cost on the relationship between corporate governance compliance and tax aggressiveness is positive and significant, and the moderating effect of agency cost on the relationship between corporate governance disclosure and tax aggressiveness is positive and significant.

This study evaluated the operational and health risk factors associated with municipal solid waste scavenging in two privately-operated municipal Solid waste dumpsites in Benin City, Edo State. A well- structured questionnaire was administered to 100 randomly selected scavengers; the questionnaire covered demographics, personal details, and information on the types and frequencies of health hazards encountered by waste scavengers, providing insights into the challenges they face. The findings revealed significant health risks including injuries, respiratory problems, and gastrointestinal illnesses, highlighting the need for interventions to improve the safety and well-being of the scavenging operations. Furthermore, they also face several operational risks due largely to the lack of use of personal protection equipment, resulting in cuts, respiratory issues, and gastrointestinal illnesses, with a notable proportion experiencing frequent headaches and a high prevalence of malaria. We recommend that the operators of the dumpsites should be regulated by the Edo State Waste Management Board, with strict guidelines and punitive measures put in place for lack of compliance. On the part of the dumpsite operators, they should provide all necessary personal protection equipment and enforce their use as a standard operating procedure. Furthermore, first aid equipment for staff, drinking water and bathrooms with soap and water for their sanitation should be provided.

This research project the impact of marketing communication on product development in Benin city. This research project investigates the intricate relationship between marketing communication strategies and product development within the context of Benin city. By employing a mixed-methods approach, combining qualitative interviews and surveys, the study aims to elucidate how various forms of marketing communication and influence the development and perception of products in this urban setting. Through a thorough examination of consumer behavior and industry practices, the research seeks to provide valuable insights for businesses, policymakers and marketing professionals seeking to enhance product development in Benin city. The findings of this tudy are expected to contribute to the advancement of marketing theory and practice, particularly in emerging markets, while also offering practical recommendations for stakeholders to optimize their marketing communication efforts for more effective roduct development outcomes.

The farm household is the fundamental unit of management where decisions and actions affecting crop biodiversity are made. The household functions as a consumer, consuming commodities made on the farm by its members as well as goods acquired with money earned from wage labor or the farm. The household generates agricultural commodities that are either consumed or sold on the market by combining its own resources of labor, land, and other capital with inputs that are acquired. (Van dusen, 2000). According to Benin et al (2004), farmers’ decisions about which cereal crops and varieties to grow and how extensively can be understood in the context of the theory of the household farm. In this theory, the household farm maximizes utility over a set of consumption items generated by the set of crops and varieties it grows (Cf), a set of purchased consumption goods (Cnf), and leisure (l). The utility a household derives from various consumption combinations and levels depends on the preferences of its members. Preferences are in turn shaped by the characteristics of the household, such as the age or education of its members, and wealth. Choices among goods are constrained by the full income of the household, total time (T) allocated to farm production (H) and leisure (l), and a fixed production technology represented by (F). The production technology combines purchased inputs (X) and labor (L) with the physical characteristics of the farm (ΩF), which are fixed in a single decision
making period. (Joshi, 2006).

This study was designed to ascertain the Prevalence of motional and Behavioural Disorders amongst Undergraduates’ Students in public universities using the University of Benin as the case study. Five (5) research questions were formulated to guide the study. The population of the study deals with undergraduate full time students in the faculty of Education in the University of Benin, which is made up of 8 departments sparsely divided across Ugbowo and Ekehuan Campus of the institution while the respondents were two hundred (200) students randomly selected from four (4) departments in the faculty of education. The research instrument for the study was a Questionnaire titled: The Prevalence of Emotional and Behavioural Disorders Amongst Undergraduates Students Questionnaire (TPEBDAUSQ). The instrument which was distributed to the respondents and collected immediately after completion from respondents. Findings revealed that emotional and behavioral disorders are prevalent among undergraduate education students at the University of Benin, with isolation stemming from past sexual assault and anxiety due to strike actions being notable emotional issues. On the behavioral front, common disorders include examination malpractice, poor class attendance, disrespect towards lecturers, procrastination, and difficulty concentrating in class. Contributing factors to these disorders include a short academic calendar, challenging lecturers, family distress, and a heavy academic workload. Despite the presence of a Guidance and Counseling Unit at the University of Benin, it has not fully achieved its objectives in addressing these issues effectively. To combat this, the university should enhance awareness of the unit's importance in tackling emotional and behavioral disorders among students, thereby fostering a supportive environment for their well-being and academic success. It was recommended that to enhance to address emotional and behavioral disorders among undergraduate education students at the University of Benin, it's crucial to enhance support services such as counseling and guidance, ensuring they are readily accessible and Well-promoted within the university community. Additionally, implementing measures to improve lecturer-student relationships, reduce academic stressors, and foster a culture of respect and inclusivity can contribute to a healthier and more
conducive learning environment

Heterocyclic compounds are very widely distributed in nature and very abundant in plant andanimalproducts. They are included in many biochemical materials essential for life like nucleicacids(nucleotides), sugars and their derivatives, vitamin C and also, most members of vitaminBgroup(vitamin B6- pyridoxine). They are also found in application of diverse field such as agriculture,pharmaceutical and manufacturing industries. Researches have shown that heterocyclicnuclei givehigh chemotherapeutic values such as anti-malaria, anti-diabetics, anticancer and also act as aremedyfor the development of novel drugs. Imidazole containing moiety occupied a unique position in organic compounds. It is a five-memberednitrogenous heterocyclic moiety that has three carbons, two nitrogens, four hydrogen atoms, andtwodouble bonds having general molecular formula of C3H4N2. It is also known as 1,3-diazolebecauseof the nitrogen atoms present at the first and third positions (non–adjacent position) of thering, onenitrogen bear a hydrogen atom as the pyridine structure, and the other is called pyrrole typenitrogenand position four and five are equivalent. It formed the basis of many therapeutic natural productssuch as histamine, purine, histidine among others The research work focuses on the synthesis, characterization and antimicrobial activitiesofthederivatives of some new imidazole derivatives. Wallach synthesis was used to synthesize 1-methyl-5-chloro-imidazole which was nitrated to give 1-methyl-4-nitro-5-chloroimidazole. H2Sgas wasbubbleinto the solution 1-methyl-4-nitro-5-chloroimidazole in the presence of sodiumethoxide whichgave62% yield of 1-methyl-4-nitroimidazole-5-thiol (compound 4). Compound 4 was coupledwithbenzoylchloride and phenylethylbromide to produce compound 4B and 4A respectively. 1-methyl-4-nitroimidazole-5-thiol underwent oxidative chlorination to yield an unstable intermediateof1-methyl-4-nitroimidazole-5–sulfonyl chloride. All attempt to stabilized 1-methyl-4-nitroimidazole-5–sulfonyl chloride failed. With the sulfonyl chloride at position 5 on imidazole ring, it wasthencoupled with proline, proline methylester, biphenylhydroxide, 2-aminophenol and N- ethylanilinewhich yielded 1-methyl-4-nitroimidazole-5- lphonylproline,1-methyl-4-nitroimidazole-5-sulphonylprolinemethylester, 1-methyl-4-nitroimidazole-5-sulphonyl(2-hydroxylbiphenyl), 1-methyl-4-nitroimidazole-5-sulphonyl(2-aminophenol),1-methyl-4-nitroimidazole-5-sulphonyl(N- ethylaniline). The 4-nitro-2-methyl-1-H-ethanolyimidazole was chlorosulfonated with thionyl chloride, andthencoupled with aniline and 2,4 dichloroaniline to give 1-chloroethane-2-[thioacylaniline-4-nitroimidazole and 1-chloroethane-2-[thioacyl-(2,4-dichloroaniline)]-4-nitroimidazole respectively.The synthesized compounds were purified and confirmed using thin layer chromatography(TLC) and column chromatography, FT-IR, 1HNMR and 13CNMR spectral and were evaluatedforAnti-bacterial activity against Staphylococcus aureus, Pseudomonas aeruginosa, Escherichiacoli,Klebsiella pneumoniae and Bacillus subtilis and Anti-fungal activity against CandidaalbicansandAspergillus niger

The study was carried out to determine “Gender differences in the psychosocial adjustment of secondary school for single parenting in Egor local government area, population for the study consist of two thousand seven hundred and sixty (2760) SSII students from the 14 public senior secondary schools in Egor local government area of Edo state. the sample size selected for this study is two hundred and seventy six (276) SSII students which is 10% of the total population, selected randomly using simple random sampling technique. The instrument for the study was a question on gender differences in the psychosocial adjustment of secondary school for single parenting in Egor Local Government Area . To ensure the reliability of the instrument, the Pearson Product Moment Correlation Co-efficient was used in and a co-efficient value of 0.89 was obtained. The data collected were analyzed using PPMC statistics. Findings from the study revealed that; Female students from single-parent households tend to exhibit better academic performance compared to their male counterparts, male students from single-parent households experience higher levels of emotional distress or behavioral problems compared to their female counterparts, Female students are more likely to seek and receive social support from peers, teachers, and extended family members compared to male students. This gender difference in social support networks could contribute to variations in psychosocial adjustment, with females potentially demonstrating greater resilience, the following recommendations were made; There should be tailored support programmes targeting gender-specific needs: Recognize that male and female students may experience different psychosocial challenges due to single parenting. Implement support programmes that address these unique needs, whether it's mentorship for boys or empowerment workshops for girls, There should be regular gender-sensitive counseling sessions: Introduce regular counseling sessions within schools that are sensitive to gender differences. These sessions can provide a safe space for students to discuss their concerns, explore coping strategies, and build resilience in the face of psychosocial challenges.

This project looks into the designing and installation of solar PV system to power some appliances in a five bedroom bungalow building. This is necessary because of unreliable power supply. Solar energy is a clean and endless source of power from the sun, unlike electricity from utility companies which can be limited and affect daily activities. In this project, we designed a solar PV system which consists of PV cells, charge controller, inverter, batteries.The size of the solar panels, battery capacity, and other components needed to run the appliances efficiently was calculated. Then testing of each part of the system was carried out to make sure it worked properly before putting it all together. The photovoltaic cells were used to capture sunlight and convert it into electricity. This electricity is then sent to the charge controller and then to the inverter which then charges the batteries. The stored charges in the batteries can be used to power our appliances even when the sun isn’t shining. The system is designed specifically for powering home equipment like fans, light bulbs, fans etc. The final system was tested in the University of Benin, Benin City, (6.3998° N, 5.6099° E). It was successfully used to power some home appliances like light bulb, fan. From the test, graphs of current (amps) against time (hrs) and power (watts) against time (hrs) were plotted it was then observed that at the earlier hours of the day, the current and likewise the power from the panel increases and it is maximum at 1:30pm. It begins to reduce from 2pm. This is due to the reduction of the irradiance of the sun. The weather becomes a bit cloudy and towards evening there is minimal sunlight resulting in lesser current. The more the sunlight, the higher the current and vice versa.This shows that solar power can be a reliable way to run home equipment, even in places with frequent power outages. Overall, the project demonstrates that solar energy has the potential to reduce reliance on traditional electricity from utility companies.

Linearized water wave theory is a fundamental concept in fluid dynamics that has been extensively used to study wave propagation in various aquatic environments. Water waves play a crucial role in many engineering and scientific applications, including ocean and coastal engineering, ship hydrodynamics, and offshore engineering. However, the complexity of nonlinear wave dynamics has limited the accuracy of traditional numerical models, emphasizing the need for a simplified yet robust approach. Linearized water wave theory offers a promising solution by assuming small-amplitude waves, enabling the simplification of the governing equations and providing an efficient tool for wave analysis. This project explores the mathematical and physical principles underlying linearized water wave theory and its application in various fields such as oceanography, coastal engineering and naval architecture. The study begins with an overview of the basic equations governing water wave motion including the linearized Euler equation and boundary conditions. The dispersion equation which relates the wave frequency to its wavenumber is derived and analysed to properly understand wave propagation characteristics. In this study, we developed and applied linearized water wave theory to investigate wave propagation in a simplified fluid domain. We also discretized the linearized Navier-Stokes equations and then introduced a wave-like solution to represent the small-amplitude waves. By substituting this solution into the linearized equations, we obtained a set of ordinary differential equations that describe the wave propagation characteristics. Through mathematical analysis and numerical simulations, this study aims to provide a comprehensive understanding of linearized water wave theory and its applications in fluid dynamics. The applications of this study are diverse and far-reaching. Our results can be used to improve the design and optimization of various aquatic structures, such as seawalls, breakwaters, and offshore platforms, by providing a better understanding of wave-structure interactions. Additionally, our findings can be applied to enhance the accuracy of wave forecasting models, which are crucial for coastal erosion prediction, ship navigation, and offshore operations. Furthermore, the linearized water wave theory can be extended to study more complex wave phenomena, such as wave-current interactions and wave-induced sediment transport, offering a promising avenue for future research.

This work implements a descriptive survey design to investigate the students’ assessment of Biology teachers’ attitude and environmental factors on their academic performance as it concerns secondary school students in Udu Local Government Area of Delta State. Teachers’ attitude characterized by teachers’ mastery of subject matter, ability to communicate and classroom management skill, as well as environmental factors such as equipped laboratory, class size and location were considered as independent variables affecting students’ academic performance in Biology. To achieve the purpose of the study, eight research questions and seven hypothesis were posed and formulated to guide the study. Literature was also reviewed based on the variables considered. Questionnaires were administered to one hundred and fifty (150) Biology students from five selected secondary schools in Udu local government. In analyzing the responses of the respondents, percentage ranking and rating, mean, standard deviation and the application of t-test was used to determine the significance of each hypothesis at a significance level of 0.05. The findings of the study showed that Teachers’ attitude characterized by teachers’ mastery of subject matter, ability to communicate and classroom management skill, as well as environmental factors such as equipped laboratory, class size and location significantly affect the academic performance of Biology students in Udu Local Government Area of Delta State. Based on the findings of the study, it was recommended that teachers should exhibit attitudes that promote students’ learning interest in terms of good communication system, effective classroom management, proper mastery of subject matter and provision of a conducive learning environment. Suggestions for further studies were also made.