PGD Project

The research topic explores the relationship between sustainability accounting reportingandthefinancial performance of Nigerian companies. It emphasizes the importance of integratingeconomic,environmental, and social disclosures into business practices. The study aims to answer specificresearchquestions, including the impact of economic and environmental disclosures on financial performanceand the barriers faced by Nigerian firms in implementing sustainability accounting reportingpractices. The study found that economic and environmental disclosures have a positive and significant associationwith financial performance, as measured by Return on Equity (ROE). It also identifiedthat theSustainability Reporting Index, which quantifies hindrances to sustainability accounting reporting, ispositively and significantly related to financial performance. In conclusion, the study suggests that companies should integrate sustainability into their businessstrategies, invest in environmental and social responsibility, maintain high-quality disclosure, andactively engage with stakeholders to enhance financial performance while promoting sustainability.These recommendations can help businesses navigate the evolving landscape of sustainabilityreportingand contribute to their long-term success.

Biogas is a gas mixture consisting mainly of methane and carbon(IV)oxide resulting from the biological process of anaerobic digestion of various organicmaterials. The percentage of methane in biogas will vary depending on the processconditions and the type of organic matter fermented. This study investigatedtheeffects of thermal and alkaline pretreatment methods on cattle rumen content andincrease the biogas yield. In the course of this study, sodiumhydroxide (NaOH) was the alkali of choice and temperature ranges of 70ºc 80ºc and 90ºc in a BoxBehnken design. Modelling was carried out with using Response Surface Methodology (RSM) which was used for the Analysis of Variance (ANOVA) andmultiple regression analysis of the data obtained. The R2 value of 0.9768for NaOH, contour plots, ANOVA analysis all shows how suitable the RSMmodel is for theexperiment. The optimum conditions necessary for maximum feedstock degradation for the alkaline was examined and it was found by using NaOH atatemperature of 80.171ºC, timed 13.086 minutes and a molar concentration of 2.05M and the degree of degradation is 56.83%.

This study examined the length weight relationship (LWR), condition factor and sex ratioof twofish species, Mormyrus rume and Chrysichthys aluuensis. The study was carried out betweenAugust 2021 and January 2022 in Ovia River (Ighoraki), Nigeria A total of eighty-two (82) fishspecimens were collected during the study. Parameters of EWR were estimated. On an average, growth pattern, bin Mormyrus rume was 2.21 and 2.06 in Chrysithchys almensis indicatingnegative allometric growth pattern. The results indicated that the value of correlation coefficient
(1) for Mormyrus rume and Chrysichthys alauensis were 0.973 and 0.967, which were closer to1indicating that the length-weight relationship was highly correlated. The mean condition factor
(k) in Mormyrus rume was 1.03 and 1.01 in Chrysichthys aliensis. This indicated that fishspecies were in good condition during the study as mean k values were 1 in both species. Themean sex ratio across the study duration for Mormyrus rume and Chrysichthys aluuensis were1.13 and 1:3 respectively. The result indicated that males of Chrysichthys aluwensis were higher
than the females during the sampling period.

This study, which evaluated NIGERIA YOUTHS PERCEPTION TOWARDS ENDSARSPROTEST AS A TOOL OF INFLUENCING THIER BEHAVIOR TOWARDSTHEGOVERNMENT AND AUTHORITIES. A CASE STUDY ON EDO STATE, BENINCITY. Thesurvey design was adopted, witha 9-item questionnaire to elicit data from384 respondentsselected from the total population of 657,951 youth in Benin city through purposive samplingtechnique. Data obtained were presented and analyzed with the aid of frequency tables andsimple percentages. Findings revealed that the youths positive response to the ENDSARSprotest
is that the protest crated a platform for revolution as young people are now able to voicetheirdemand Also, the study shows the negative response of youths towards ENDSARS protest whichstates that the crisis has deepened the trust in political holders of ice by citizens. It is conclusiveto say that ENDSARS protest have reformed the people no Nigeria in fighting for their rights forfreedom. It has shown to what extent how what damage has been done to youths and howsucheverlasting practices form the police has af ected how youths relate with authorities

This study investigates the impact covid-19 on the socio-economic wellbeingon secondary schools in Egor local government area of Edo State. Four (4)research questions were raised to guide the study. The study adopted descriptive survey research design for the studyandthemajor instruments used for data collection was the questionnaire. Thequestionnaire was validated and the reliability was determined throughtest-retestmethod. The sample size for this study is three hundred and seventy eight (378)respondents within the area of the study. Which represent ten percent (10%) ofthree thousand and seven hundred and eighty (3780) students fromgovernmentsenior secondary school selected using a simple random sampling techniqueBased on the findings made, it was revealed that many learners had substantialissues with a reliable Internet connection and access to digital devices, studentscould not connect to online classes due to power failure, academically competentlearners from economically disadvantaged background were unable to accessandafford online learning and lack of parental guidance, especially for younglearners. It was also revealed that why learning from home, they are easily distracted, andcan easily sleep off why learning at home. It was also recommendedthat thegovernment should give a periodic in-service training to teachers inseniorsecondary schools on the different ICT strategies that will serve learners inurbanand rural areas in the online teaching and learning process. It was furtherrecommended that school administrators should devise means of motivatingteachers and students towards proper using different procedures of makingelearning attractive to secondary school students from developing countries and8further boosting teachers and students’ knowledge of e-learning in the teachingandlearning process either online or the conventional classroomlearning.

This research delves into investigating the influence of ethical values on financial reportingquality. Despite considerable interest in the relationship between ethical values and financial
reporting quality. Prior studies have yielded inconclusive results, indicating a need for furtherexamination, particularly in developing countries like Nigeria, where corruption and financial
statement manipulation still prevails
The study focused on two (2) organizations situated in Benin City, Edo state. Primary datawascollected through questionnaires administered to 50 top personnels of the sampled organizations, and a survey research design was employed. Data analysis involved descriptive statistics, multiple regression analysis was used to test for the hypothesis. The research revealed a positive association between, the ethical values of Objectivity, competence, Integrity and financial reporting quality. As a result, the study recommends that there's a need for accounting regulatory bodies, thegovernment to promote the integration of ethics education within accounting curriculatocultivate ethical awareness from the early stages of professional development, Organizations andpractitioners in the field of accounting and auditing should establish and strengthen mechanismsto protect whistleblowers, promoting a culture where individuals feel secure reporting unethical
practices without fear of retaliation and finally, management, top executives should foster strongcorporate governance structures that prioritize ethical conduct, emphasizing the role of boardsand management in upholding integrity.

Diversified tree-based system are practices that intentionally include functional
biodiversity at multiple spatial and/or temporal scales in order to maintain ecosystemservices that provide critical inputs to agriculture, such as soil fertility, pest and diseasecontrol and pollination. This system is a component of social-ecological systems that
depend on certain combinations of traditional and contemporary knowledge, cultures andpractices. As ecosystem services are generated and regenerated within a tree-basedsystem, it was imperative to estimate carbon stock in a diversified tree-based systeminanarboretum in Forest Resources and Wildlife Management Department, Universityof
Benin. This study determined the tree biomass and predicted the carbon pool in the studyarea. The biomass carbon accumulation was evaluated using non-destructive methodinacompletely randomized design. A total of 87 trees were sampled from8 sample plots
measuring 15 x 15 m with an area of 0.22 ha in the study using two input variables
(diameter and height). Mean tree height and diameter were pooled together and the best
fit allometric regression model was used to estimate Aboveground biomass (AGB) inthis
study. The result showed that the largest DBH was 64.9 cm while the tallest tree was
26.79 m. In estimating the AGB in the diversified tree-based system, Ketterings et al., 2001 model (AGB=aDb (0.066D2.59) indicated the highest modelling efficiency(R
2=1.000, AIC=-40.25, Std. error 1.34). Regression analysis also revealed that most of
the carbon was stored in the aboveground biomass with an estimation of 137,216.81kgha
-1
in the study area. Furthermore, the total carbon stock (AGB + BGB) and carbonsequestered were 77,390.28 and 284,022.3 Mg C ha
-1 respectively. Furthermore, topredict the monetary values to be derived from Kyoto carbon credit scheme, the tons of
CO2 sequestered in the tree based diversified system amounted to $8,520,669. This studyconcluded that for the Department to benefit from the carbon credits scheme (Kyotoprotocol), it is recommended that an ecosystem services payment policy should be inplace in order to sustain the environmental benefits derivable fromthe tree-based system.

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

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.

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