The study was designed to investigate the relationship between audit committeecharacteristics and financial reporting quality of listed conglomerate companiesinNigeria. Five objectives guided the study. The population comprised of sixlistedconglomerate companies on the floor of Nigeria stock exchange. The entire populationof six (6) listed conglomerate firms were selected as the sample size of thestudy.Secondary Data was collected from annual reports and accounts of thelistedconglomerate companies. The statistical tool used in the study was adescriptivestatistic, correlation analysis and Panel Least Square Regression with the aidof SPSS20. The study found that; audit committee meetings have a significant ef ect onthefinancial reporting quality of listed conglomerate companies, while audit committeeindependence has no significant ef ect. Audit committee financial expertisewasalsofound to have a significant impact on the financial reporting qualityof listedconglomerate companies. The study recommends the study recommendsthat;management of conglomerate companies should strive to maintain or increasethefrequency of audit committee meetings. The study found that frequent meetingshaveasignificant positive impact on the financial reporting quality of listed conglomeratecompanies. This will provide audit committee members with more opportunitiestoscrutinize financial reports and improve their quality

Monodora myristica is a perennial, edible plant used in West Africa and other parts of the world for its medicinal and culinary value. There is paucity of data on the nutritional contents of M. myristica seeds in the four regions of Nigeria where the seeds are easily available. This study was undertaken to determine the mineral contents of M. myristica (African nutmeg) seeds from Abuja, Awka, Benin City and Ondo Towns. Seeds of M. myristica used were deshelled, oven-dried and ground into fine powder. The powdered sample was subjected to mineral analysis using atomic absorption spectrometry. The mineral analysis showed that there were highly significant differences in the
mineral contents of African nutmeg samples sourced from the various locations in calcium, chromium, potassium and zinc. But the iron, magnesium, manganese, and sodium contents were not significantly different from one location to the other. The results showed that the Monodora myristica seeds are rich in minerals and that the content levels vary in some minerals as a result of the location. This may be as a result of the different soil types and the nutritive state of the soil where the plants were grown. It should also be noted that no particular location exhibited better mineral element composition across all the minerals studied. More mineral elements both beneficial and harmful should be studied in African nutmeg from more locations.

This study examined Students Identified Barriers in Adapting Online Learning of Chemistry in Post Covid-19 Pandemic Era in Egor Local Government Area. The challenges and obstacles of learning Chemistry online, impact of learning chemistry online compared to classroom learning and proportion of chemistry students having access to their online facilities.
This study adopted a survey research design sampling technique in order to achieve the purpose of this study. Twenty (20) research questions were raised. The sample for the study consists of hundred (100) respondents from three public schools in Egor local government area of Edo State. data was collected with the aid of questionnaire . the validity and reliability of the instrument were ascertained using the exert judgement and cronbach method. Mean were used to analyze collected data.
Based on the findings of the study, it was ascertained that learning of chemistry online in Post Covid-19 Era remains a difficult task based on the challenges such as lack of trained personnel, software for teaching chemistry are in short supply, poor internet connection and data plans, no ICT department in most secondary schools are the major barriers in adapting online learning of chemistry. Finally, for online learning to be effective, appropriate measure should be given to maintenances, government should finance and connect the rural areas particularly to stable electric grid.

This research is on the Effect of Sign Language on the Academic PerformanceofSecondary School Student with Hearing Impairment in Oredo Local Governement Area, theaim of the study is to acertain How the integration of sign language in secondaryschool
contribute to the achievement of students with hearing impairment, The effect of signlanguageusage on the academic compression and retention of Secondary School student withhearingimpairment, The correlation between proficiency in sign language and academic achievement
among secondary school student with hearing impairments. How do educators perceivetheeffectiveness of incorporating sign language into the instructional strategies for student withhearing impairment. Descriptive Survey Design was used for the study, and the population of thestudycomprised of 40 students selected from one Secondary School that have hearingimpairedstudents. The instrument for the study is the questionnaire which is titled " The effect of signlanguage on the academic performance of secondary school students with hearing impairment
in Oredo L.G.A, Edo State". The instrument was designed by literature on hearing impairment
in mainstream classroom. The questionnaire consist of two sections, A and B. SectionAisfocused on the demographic data of the Study's participants while section Bcontainquestionsdesigned to elicit responses in order to answer the research question for the study. Thequestionnaire is a close ended and a modified 4-point Likert scale with the followingoptionsand codes for each option: Strongly agree(SA) is coded 4, Agree(A) is coded 3, disagree(D)is coded 2 and strongly disagree(SD) is coded 1. The validation of the questionnairewasundertaken by the researchers supervisor to ascertain suitability and appropriateness for theresearch and two experts in the Department of Educational Evaluation and CounsellingPsychology, Faculty of Education, University of Benin, Benin City. The reliabilityof theresearch instrument was determined through a pilot study where 10 copies of the questionnairewas distributed to the population of interest who will not be included in the sample of theStudy. Findings emerged that Sign Language plays a crucial role in facilitating communicationandlearning among students with hearing impairment, potentially enhancing their overall
educational experience and outcomes. It was discovered that incorporating Sign LanguageintoSecondary Education can enhance the learning experience and academic outcomes of studentswith hearing impairment, potentially bridging communication gaps and promotingamoreinclusive educational environment.

ABSTRACT
“Language is defined as a purely human and non-instinctive method of
communicating ideas, emotions and desires by means of voluntary produced
symbols". Edward Sapir (1922). The word "language " is used in modern times not
only for natural languages like Igbo, Yoruba, Hausa, Edo, English, French but also
for a variety of the system of communication. Language is used to serve a variety
of needs which are either positive or negative in every society. This study
undertakes an exploration of the sociolinguistic dimension surrounding taboos
within the Ora community. Taboos, serving as cultural and social limitations,
govern conduct and language usage within the confines of a distinct community.
Understanding these taboos is crucial for corresponding within the Ora society.
This investigation delves into the essence, purpose and consequence of taboos in
language applications as well as their ramifications on social bonds and cultural
traditions. This work investigates the sociolinguistic features of taboos as they are
used among the members of the Ora language community. The research adopts
Hymes Ethnography of communication (1962) as the framework of investigation.
Utilizing the SPEAKING model derived from Ethnography of communication
theory, data is analysed. This data is sourced from the Natives of Ora language,
aimed at exploring the nature of Taboos. Furthermore, the study underscore how
the presence of taboos and the use of euphemism aids in regulating responsible and
prosperous living within the Ora society. Through an examination of available data,
the research also confirms that employing euphemistic language serves to prevent
language taboos and enhance effective and responsible communication.
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This study is based on the address forms of Ijaw youths, A case Study of
Egbema clan. This research of address forms of Ijaw youths in terms of the
linguistics features that help the people in the region to achieve politeness
when addressing their elders and co-youths. In Egbema region we based our
analysis on respect or insult on agreement about the underlying rules of
speech and or social meaning of linguistics feature however; asymmetrical
exchanges where found where there were age differences or occupational
rank difference in the Egbema region. Intimacy was related to the use of
multiple names in Egbema clan. The address forms of Ijaw usage such as
general address forms, address forms itself, address forms by greetings, address forms by expression, by peer groups, by friend’s age mates, adults, youths and colleagues were all investigated. The method of data collection
in this study was to examine the various address forms, by written, speeches, greetings styles of addressing their elders and co-youths in Egbema clan, and the questionnaires and personnel interview were the primary source of
data collection. While the Secondary source of data collection include
textbooks, journals, magazines both local and foreign, monographs
linguistics books, research works of prominent writers, dictionaries and
internet. This method, with this we have been able to discovered that address
forms for Ijaw youths in Egbema clan is very necessary to adopt. The
Egbema clan studies, oral and personnel observation were conducted to
complement the role of the questionnaires. The address forms of Ijaw youths, a case of Egbema clan has been the focus of this research, I have been able
to explore the different strategies Ijaw language adopt, and with this studies
the following findings was made. There is enough evidence to show that the
address form of Ijaw youths in Egbema clan is very effective. My findings
and observation in the cause of this research is that: The address form of
Ijaw youths in Egbema clan is different and choice compared to other Izon
clans. There is proof that the control of the elders in the region is very
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necessary in terms of address forms. The use of address forms in Egbema
such as politeness, greetings and so on helps the youths in the regions to
know their elders and co-youths.

The purpose of this study is to examine the relationship between the value relevanceofaccounting information and listed banks in Nigeria. Specifically, the study examined the effect ofearnings per share, dividend per share, book value per share, and return on equity, onshareprices of banks in Nigeria. Data was extracted from a sample consisting of ten(10) banks quoted on the Nigerianstockexchange between the years 2018-2022. Ordinary Least Square regression model was employedin estimating the data and testing the formulated hypothesis before interpretation of results. The findings revealed that value relevance of accounting information was positively relatedtoshare price but the relationship was found to be insignificant. The study also revealedthat
earnings per share and book value per share are not significant to share prices of Nigerianbanks. The findings also revealed that there is a significant and positive relationship between returnonequity and share price of banks in Nigeria while dividend per share was found to be negativelysignificant to share prices. In line with the findings, the study recommends that a holistic approach, considering a diverse

The study examined the effectiveness of mass media in disseminating information to fish farmers in Sapele Local Government Area, Delta State, Nigeria. describe the socio-economic characteristic of fish farmers in the study area; examine the different mass media and their accessibility in the study area; identify the major source of agricultural information to fish farmers in the study area; analyze the effectiveness of mass media in the dissemination of agricultural information in the study   and identify the constraints the respondents face sourcing for agricultural information in the study area.
A multi-stage sampling procedure was used to collect data from 100 respondents with the aid of a structured questionnaire. Descriptive statistics such as frequency count and means were used to describe the socioeconomic characteristics of the respondents while multiple regression and chi-square was used to determine the hypotheses of the study.
Results show that majority (60% ) of the respondents involved in fish farming are males  (67.5%) of the respondents were aged between 35-50 years with (55%) being married and 88.7% having formal education. Results also showed that majority of fish farmers have access to television (60%), telephone/internet (65%), Newspaper/Bulletin (55%) and Radio (55%). Findings also reveal that the major sources of information was Radio (90%), internet (80%), Facebook (92%), WhatsApp (74%), neighbors (100%), ministry of agriculture (98%), extension agent (80%), newspaper (100%) etc. and the problem facing fish farmers in sourcing for information in Sapele LGA were illiteracy, low income level, lack of credit facilities inadequate information and erratic power supply. The study recommended that more programs on Agricultural development and farming techniques should be aired on radio and television, more of such information should also be available on newspapers and bulletins. More agricultural pages should be created on Facebook and finally, WhatsApp group page should also be created for fish farmer’s in Sapele LGA area in Delta state where they can easily get information.

Institutional based forestry is of primary interest because it provides numerous
ecosystem, goods and services which benefit humankind. On that premise, this study a
imed at deciphering people perceptions and levels of utilization of institutional -based
forestry using the university of Benin (ugbowo campus) as a case in point. Employing
mean Analyses and Frequency Analyses, the study revealed that the University commu
nity is aware of the existence of institutional -based forestry in the Ugbowo Campus. A
lso revealed is the fact that tree of different species are located almost everywhere in t
he Ugbowo Campus of the University of Benin, and are used for different purposes, vi
z. relaxation, aesthetic and shades for vehicles. Conversely, the study revealed that tre
es are poorly maintained. Similar to this is the finding that areas where there are trees
are often affected by storms where roofing sheets are blown -off by the wind. The stu
dy recommended amongst other things that, specialized personnel be employed to cart
er for the trees, funds be provided by the University authority, trees be treated regular
ly with pesticides and insecticide, and crucially areas currently lacking trees be provid
ed with such.

An Evaluation of the influence of Public Relations in Promoting Corparate Image. A study of
GTB, Ekehuan Branch, Benin City Anchored on the excellence theory as its theoretical
framework, the study adopted the survey research method as its research design with
the questionnaire as instrument to generate data.. Four hundred copies of
questionnaire were administered to the respondents. The study discovered that the
Public Relation practice of GTB Ekehuan branch is very effective in promoting the
corporate image of the bank; it also revealed that the Public Relations activities and
programmes have contributed to the overall improvement of GTB Ekehuan branch, Benin City, Edo state.. The study recommends that the manager of GTB Ekehuan
branch should consult more and improve on the already existing Public Relations
activities of the bank. The study examined the influence of Public Relations activities
in promoting corporate image. Anchored on the excellence theory, the study adopted
the survey research method.