Master Dissertation

The study examined the electronic banking system and fraud prevention in Nigeria deposit money banks. It adopts quantitative research methods with the aid of descriptive statistics, a demographic analysis of respondents, test for heteroskedasticity, test for misspecification, regression analysis; using the t-test, Ramsey reset test (R-Square), Durbin Watson test and the Cronbach alpha test with the use of questionnaire as a primary source of data. The theoretical framework was informed by theRoutine Activity Theory (RAT) and Fraud Management Lifecycle Theory (FMLT), two theories that emphasized the place of behaviour on fraud and the mitigating approach to fraud. Findings of the study showed that the factors contributing to the increase of fraud in Nigeria
electronic banking system is both technological and non-technological factors and put some fraud preventive measures as customer whistle-blowing, surveillance mechanisms, and technological mechanism. The paper made the following recommendation: that workshops and seminars should not only be for bank staff, but also for bank stakeholders particularly customers and that customers should be kept abreast on tricks of fraudsters and how not to fall victim; individual banks should carryout training and retraining for staff on local and international content on e-banking channels since online fraud is borderless and remotely; banks should put in place sophisticated surveillance mechanisms for prevention of fraud; that Nigeria MDBs should take advantage of advancement in technological mechanisms like biometrics verification and authentication

Soil, surface water and groundwater samples were collected for physico-chemical, microbial and heavy metal analysis from different locations in Ologbo and environs. Thirteen (13) soil samples including Three controls (Pristine environment) were randomly collected at subsurface depth of 0-30cm, Thirteen surface water samples were collected including three controls and Ten (10) Groundwater samples were collected using random sampling Technique. The samples were collected in order to evaluate the level of pollution/Contamination of the media as a result of petroleum activities, wood industries and other anthropogenic activities within the study area. The results for the groundwater analysis showed pH (5.61-5-78), EC (54.64-65.74), Turbidity (0.05-0.12NTU), Cu (0.38-0.49mg/l), Zn (0.3-0.39mg/l), Cr (0.09-0.16mg/l), Ni (0.64-0.85mg/l), Fe (0.38 2.49mg/l), Mn (0.1-0.15mg/l and Pb (0.01-0.16mg/l). The results for the surface water showed pH (5.71-6.05), turbidity (7.31-13.92NTU), EC (87.11-95.2uS/cm), Zn (0.41-0.45mg/l), Fe (1.24-1.3mg/l), Cu (0.51-0.54mg/l), Cr (0.35-0.38mg/l), Ni (0.09-0.21mg/l) and Pb (0.02- 0.06). These results were compared with world and national standards, and control samples were
collected and used for comparison where needed .The result, of the analyses were further subjected to statistical treatment such as Spearman’s correlation Co-efficient, ANOVA and concentration Factor Analysis, to ultimately ascertain the spatial relationship between sample. The ANOVA results for soil samples indicated a very strong significant difference at (p<0.01)
between control and soil samples for all parameters. Correlation results revealed positive and negative correlation Co-efficient at r (0.01) and r (0.05) indicating strong relationship between them, which probably reflects their source of Contamination. Concentration maps generated for the area showed high concentrations of Lead, Copper and Iron around the central area, increasing towards the southwestern part of the maps. The groundwater flow map showed a 2-way flow direction towards the central part where the major river dividing the map is located. The overall results revealed moderate contamination/pollution of all varieties of samples analyzed and it’s here by recommended that important steps be taken to minimize the negative effects of oil exploration and wood industries in Ologbo.

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

The conventional media journalists have diverse experiences since the influx of new media. technologies especially web 2.0 applications in journalism practice. Therefore, it becomes necessary to examine journalists’ experiences in conventionalmedia organizations in the face of emerging new media in Edo State. The tenets of agenda setting, technological determinism, and social presence theories were used in this study. Descriptive survey design was employed. with the aid of 12-item questionnaire. The sample for this study constituted 300 journalists in Edo State through the purposive and proportionate stratified sampling technique. The sample reflected and represented all the journalists in Edo State. Data generated were presented and analysed in frequency tables, simple percentages, mean scores, standard deviations and Pearson’s Product Movement Correlation Coefficient (PPMCC), which aided the answering of the research questions and testing of the hypothesis formulated. The study found that conventional media journalists make use of new media technologies to make their work easier. Also, the study revealed that new media has had a profound effect on the activities of conventional media journalists as they with the help ofnew media technologies have greater access to a wider global audience, easierprocesses of news production and the boundaries of journalism has been falling asmore people are engaged in the processesof news gathering more than ever before.The study also found that ethical, governance, the loss of advert revenues, infrastructural, and technical challenges have emerged with the new media dominance. It was also discovered that new media has profound effects on conventionalmedia news production as the new media provides multiple advantages for conventional media operations and there is a significant change in the experiences of conventional media journalists in the face of the emerging new media in Edo State. The study concluded that new media technologies constitute necessary tools for conventional media journalism practice. Therefore, it was recommended that the conventional media organizations should put in place measures to own the necessarynew media organ/infrastructure. Also, that a raft of careful legislative policies be put in place to mitigate the occurrence of ethicalbreechesin news production.

Microplastics have become an emerging pollutant of concern in aquatic environments due to their persistence, potential toxicity, and ability to bioaccumulate in aquatic organisms. However, limited information exists on the extent of microplastics contamination in Nigerian freshwater systems, especially in the Ovia River. This study aims to assess microplastics contamination in surface water and some fish species (Notoptera's afar and Heterotriches BI dorsalis) of the Ovia River in Benin City, Nigeria, with the goal of determining pollution levels, potential sources, and associated health risks. Data were generated through the collection of water and fish samples from four stations along the river from January to June, 2024. Physicochemical parameters of the water were measured using standard procedures, and microplastics were extracted from both water and fish digestive tracts using density separation and wet peroxide oxidation methods. Polymer types were identified using Fourier Transform Infrared Spectroscopy (FTIR), while elemental composition was analyzed using Energy Dispersive X-ray Spectroscopy (EDX). Particle size distribution was examined using Scanning Electron Microscopy (SEM), and ImageJ software was used for image analysis. Pollution indices such as Water Quality Index (WQI), Contamination Factor (CF), and Carcinogenic and Non-carcinogenic Risk Indices (CDI, HQ, HI, CR) were also applied. The analysis of physicochemical parameters in the Ovia River revealed generally acceptable
levels with no significant differences (P > 0.05) across the study stations, except for copper, chromium, and manganese which showed significant variation (P < 0.05). Heavy metal concentrations were ranked: Fe > Zn > Cr > Cu >Mn > Ni > Pb, while arsenic and vanadium were below detection limits. Water Quality Index (WQI) and Comprehensive Pollution Index (CPI) classified Station 1 as having good water quality, while others were rated poor. Health risk assessment using Chronic Daily Intake (CDI) identified iron as the most prominent exposure risk. SEM revealed spatial variation in microplastic particle sizes in both water and fish, with the
highest mean sizes observed in station 2 and in Notoptera's afar respectively. Polymer analysis identified polyvinyl alcohol and nylon as the dominant microplastics in surface water, while LDPE (Low-density polyethylene) and polypropylene were most prevalent in fish samples. However, Heterotriches BI dorsalis exhibited a more diverse and complex microplastics polymer profile, indicating greater ingestion and exposure compared to Notoptera's afar. The xxii elemental composition in water and fish samples identified Cl, N, Na, C, Ca, Mg, Si, P, K, Al, Fe, S, Ti, Ag, and Mn as additives to microplastics with high intensity peaks of chlorine and carbon. Overall, the Ovia River ecosystem is moderately polluted with microplastics, and there is evidence of bioaccumulation in fish, necessitating urgent environmental management strategies. xxiv

The study investigates the nature of relationship between accounting information anddeposit
money bank lending decision in Nigeria. Expost facto research design was adopted and secondary data were sourced fromtheannual
reports of the fourteen (14) deposit money banks and all the thirteen (13) industrial goodscompanies listed on the Nigerian Stock Exchange as at 31
st December, 2018. OrdinaryLeast
Square regression (OLS) and T-statistic techniques were used to analyse the data of thestudy. The results from the findings of the analyses showed that cash availability was foundtoexert apositive and significant relationship with deposit money bank lending decision. Borrowingfirms’ characteristics was found to exert a negative but significant relationship withdeposit
money bank lending decision. Also from the finding, Statement of financial position was foundto rank first among the three popularly used financial statements; followed by statement ofcash flow which comes second in the ranking and finally, income statement which is theleast
ranked among the financial statement.. Based on these findings, this study recommendsthat
cash availability is an element that should not be undermined by deposit moneybanks. Therefore there should be a constant check on the minimum reserve that is kept inthebank. Also, borrowing firm characteristics should not be solely relied on as a major determinant ofdeposit money bank lending decision. Finally, deposit money banks should make statement offinancial position and statement of cash flow mandatory as part of the requirements fromloanapplicants. On the other hand, income statement should not be solely depended uponwhenmaking lending decision and as such should not be mandatory as part of the requirements fromborrowing firm in lending decision.

This study investigated the relationship between audit committee attributes (audit committee size
(ACSIZE), audit committee independence (ACIND), audit committee frequency of meetings
(ACFMEET), audit committee financial expertise (ACFEXP) and audit committee gender
diversity (ACGEND) and financial statement fraud in companies listed on the Nigerian Stock
Exchange. This study employed the longitudinal research design. The design was chosen because the
observation of variables was over the period of six (6) years (2014 through 2019). The data of
the study were generated from secondary sources obtained from the annual reports of the
selected companies and the NSE fact book. The data were analysed using binary probit
regression model, because of the dichotomous nature of the dependent variable. The findings from the study revealed that audit committee attributes plays relatively different
and important roles in the prevention and reduction of the likelihood of financial statement fraud
in the selected listed companies in Nigeria. ACSIZE was found to positively and significantly
affect the likelihood of financial statement fraud, while ACIND and ACGEND were found to
have positive and insignificant relationship with the likelihood of financial statement fraud. ACFMEET and ACFEXP were found to have negative and significant effects on the likelihood
of financial statement fraud, suggesting unit increase in these variables leads to a reduction in the
likelihood of financial statement fraud which is consistent with the expectation. The control
variables of firm size (FMSIZE) and firm age (FMAGE) respectively have negative/insignificant
relationship and positive/insignificant relationship with the likelihood of financial statement
fraud. In line with these findings the study recommendes among others that relevant regulators
such as Financial Reporting Council of Nigeria, Central Bank of Nigeria, Nigerian Deposit
Insurance Corporation, and Security and Exchange Commission should ensure all companies
listed in Nigeria strictly comply with the provisions of Companies and Allied Matters Act (2020), Nigerian Code of Corporate Governance (2018) and any other relevant corporate operational
guidelines to ensure healthy corporate organisations in Nigeria. This study concluded that, corporate audit committees are effective and efficient in corporate fraud prevention, reduction
and control, when they are properly strengthened by their companies

This research gives attention to the non-energy use of Lignite samples collected from Ohordua town of Edo State and Azagba-Ogwashi in Delta State. A total of six composite Lignite samples,from ten sampled points were subjected to analytical study, with a view to determining their humic content and properties for use in soil beneficiation and conditioning.Proximate and Ultimate analytical technique was used to characterize the lignite from which humic acid was extracted under alkaline condition, and precipitated using acidic medium of 6M HCl.X-Ray Diffraction and X-Ray Fluorescence analytical methods were employed to determine the mineralogical and elemental composition of the samples respectively,while Ultra-Violent visible spectroscopy was used for organic characterization of
the humic acid. Proximate analyses of the Lignite show percentage composition of Ohordua and Azagba-Ogwashi Lignite respectively,Fixed Carbon (65.22 wt% and 67.16wt%),Moisture Content (26 wt% and 25.4wt%) and Ash (5.02 wt% and 4.5 wt%).Ultimate analyses shows Hydrogen (6.60 wt% and 6.22wt%), Nitrogen (1.34 wt% and 1.19wt%,) Sulphur (0.77 wt% and 0.70wt%), Oxygen (26.07 wt% and 24.73 wt%), for Ohordua and Azagba-Ogwashi respectively. The analytical results suggest the existing lignite with varying thickness is of Lignite rank. The Ultimate analyses of the extracted Humic acid show Carbon (57.5wt% and 55.8wt%)%, Hydrogen (5.1 wt% and 3.9wt%), Nitrogen (2.5 wt% and 1.1wt%), Sulphur (Nil and 0.3wt%) and Oxygen (34.9 wt% and 38.9wt%,) for Ohordua and Azagba-Ogwashi, respectively.The mineralogical composition in the lignite samples shows Kaolinite was the main clay mineral identified. Non clay minerals such as anorthite, drierite, yeelimite, spurite, belite, wollastonite, hematite, pyrite, bauxite and quartz were detected.For Ultra-Violent visible spectroscopy characterization of the Humic Acid, E2/E3 and E4/E6 absorption values for Ohordua (21.69 and 4.50) respectively, while Azagba- Ogwashi reveal (19.39 and 4.6) respectively. The humic substance has percentage aromaticity values of 33.90% and 34.06%, total acidity has 10.4% and 10.1%, COOH has 3.4% and 3.3%, Phenolic has 7.0% and 6.8% and acidity ratio has 0.49% and 0.48%, for Ohordua and Azagba-Ogwashi, respectively which depicts the Humic Acid has a high degree of Humification and a very good total acidity ratio. Results from this research indicate that the Lignite from both locations are similar in geochemistry, mineralogy and organic properties. Although,humification is high in both samples, Ohordua Lignite with lesser aromaticity and E4/E6 ratio, higher E2/E3 ratio and higher acidity ratio is more suitable for beneficiation
and conditioning than that of Azagba-Ogwashi.

Numerical schemes for the integration of stiff initial value problems are required to possess wide region of absolute stability which include the entire left of the complex plane. Numerical schemes that are explicit usually do not attain the requirement for
integration of stiff initial value problems. In this study, implicit second derivative Runge Kutta methods are constructed for the integration of stiff initial value problems. A family of generalised second derivative mono-implicit Runge-Kutta (GSDMIRK) method is derived using the method of Tailor series expansion. The proposed GSDMIRK methods are 𝐴-stable for stage 𝑠=3 𝑎𝑛𝑑 4 and 𝐴(∝)-stable for ��=5 𝑎𝑛𝑑 6. Numerical experiments show that the GSDMIRK methods perform better when compared to some numerical algorithms in the literature.

ffff