NIGERIA

This study investigated the influence of grinding fineness on heavy metal leaching across seven common food matrices-melon, tomatoes, pepper, white and yellow corn, beans, groundnut, and crayfish-using both household and industrial tools. Samples were processed at two fineness levels (coarse and smooth), and analyzed for iron (Fe), manganese (Mn), zinc (Zn), nickel (Ni), cadmium (Cd), and lead (Pb). Results showed that smooth grinding consistently produced higher Fe and Zn concentrations than coarse grinding, indicating that finer particle exposure and increased friction enhance metal transfer from processing tools. Iron levels were highest in beans (10.97 mg/kg), followed by crayfish (6.47 mg/kg) and white corn (4.64 mg/kg), while zinc peaked in crayfish (1.15 mg/kg) and groundnut (0.82 mg/kg). Manganese were moderate, with the highest levels in pepper (0.71 mg/kg) and melon (0.58 mg/kg). Nickel appeared only in isolated smooth-ground samples, while cadmium and lead were largely undetected, except for trace levels in melon (0.015 mg/kg) and tomatoes (0.00008 mg/kg). Blenders, hand crank grinders, and aged milling machines contributed most to metal leaching, whereas traditional tools such as mortars and grinding stones showed comparatively lower contamination. Although detected metal levels generally fell within international food safety limits, cumulative exposure may pose long-term health risks. The study concludes that grinding fineness, tool type, and age are key factors influencing heavy metal migration during food processing. Routine equipment maintenance, use of food-grade materials, and greater public awareness are recommended to minimize contamination and ensure safer household and industrial food processing practices.

This study was carried out on the findings on voters apathy and democratic consolidation in Nigeria a case study of 2023 general elections. The study was carried out to determine the level of voters apathy in the 2023 general elections in Nigeria, identify the causes of voters apathy in the 2023 general elections in Nigeria, and ascertain the effects of voters apathy on democratic consolidation in Nigeria. The survey design was adopted and the simple random sampling techniques were
employed in this study. The population size comprised of residents of Emohua Local Government Area. In determining the sample size, the researcher purposefully selected 147 respondents and 141 were validated. Self-constructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables, and mean scores. While the hypotheses was tested chi-square statistical tool. The result of the findings reveals that the level of voters apathy in Nigeria is high. Furthermore, the study revealed that the effects of voters apathy on democratic consolidation in Nigeria includes: political apathy mitigates the idea democracy, poor turnout of voters, poor leadership structure, increases corruption, conflicts, bad government. Therefore, it is recommended that there is urgent need for political education in Nigeria especially the people in the riverine and rural areas. Political education should not be limited to the school system. Both formal and informal approaches should be adopted to orientate the citizens on the need for active participation in the political system. There is the need for mass political enlightenment through the media, adult education programme and civil associations. The citizens should be conscious of the danger of their political apathy. To mention but a few.

Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national growth. Tax policy is one of the factors that constitute the Small businesses’ economic environment. This research work tries to establish if any relationship exists between the growth of Small businesses and the tax policy environment in which they operate in Nigeria. Questionnaires were distributed to Small businesses in Benin City, Edo State, problem of high tax rates, multiple taxation, complex tax regulations and lack of proper enlightenment or education about tax related issues. Although there was a general perception that tax is an important source of fund for development of the economy and provision of social services, the study revealed a significant negative relationship between taxes and the business’ ability to sustain itself and to expand. In order to obtain a vibrant and flourishing SME sector, the tax policy needs to be appropriate such that it will neither be an encumbrance to the Small businesses nor discourage voluntary compliance. A suggested solution is by increasing tax incentives through reducing tax rates and increasing tax authorities’ support services towards small and medium enterprises.

The term business refers to an organization or enterprising entity engaged in commercial, industrial, or professional activities (Adam Hayes 2023). The purpose of a business is to organize some sort of economic production of goods or services. Businesses can be for-profit entities or non-profit organizations fulfilling a charitable mission or furthering a social cause. Businesses range in scale and scope from sole proprietorships to large, international corporations. Sustainability disclosure dates back to the historical beginnings of environmental reporting (Glendanique, 2017). The first sets of environmental reports were published in the late 1980s by companies in the chemical industry which had serious image problems, for instance, a huge PVC producer was denied permits to develop a site near Houston after residents organized to block the plant. Officials who supported the project privately conceded that the company and industry’s image as dangerous and greedy made the difference in blocking what technically was an unobjectionable proposal

This study examines the impact of selected International Standards on Auditing (ISA 200, ISA 220, ISA 240, and ISA 500) on audit quality performance in Nigeria, with a focus on auditors in Benin City, Edo State. The research adopted a descriptive survey design, utilizing a structured questionnaire to collect primary data from a sample of 100 auditors selected through stratified random sampling to ensure representation across firm sizes and professional experience. Data were analyzed using descriptive statistics and multiple regression analysis to determine the relationship between compliance with auditing standards and audit quality outcomes.Findings reveal that auditors strongly adhere to ethical standards and professional skepticism (ISA 200), maintain effective internal quality control and supervision mechanisms (ISA 220), actively assess and detect fraud risks (ISA 240), and gather sufficient, appropriate, and reliable audit evidence (ISA 500). The multiple regression results indicate that all four standards have a significant positive effect on audit quality performance, collectively explaining 46.8% of the variation in audit quality among respondents. Specifically, ISA 200 and ISA 500 exhibited the strongest influence, highlighting the importance of ethics, skepticism, and robust audit evidence in enhancing audit credibility.The study concludes that strict adherence to ISA standards substantially improves audit quality performance in Nigerian audit firms. It recommends that regulatory bodies and audit firms continue to reinforce training, supervision, and compliance with international auditing standards to strengthen the reliability, independence, and professional judgment of auditors, thereby enhancing stakeholders’ confidence in financial reporting.