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    BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED FIRMS IN NIGERIA

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    The study examined the relationship between board characteristics and corporate social responsibility (CSR) disclosure of listed manufacturing firms in Nigeria. To achieve the objective, board characteristics key proxy variables were used in the study, namely board size, presence of female directors in board and boards independent while CSR disclosure variable on the other hand was measured using dummy. Sample of twenty manufacturing firms were purposively selected using judgmental sampling method from 72 populated firms. Three hypotheses were formulated to guide the examination and the statistical test of parameter estimates was conducted using Pearson Correlation Method and Binary logistic regression. Ex-post facto research design was used and data for the study were obtained from the internet, annual financial reports of the selected firms and Nigerian Exchange Group with data spanning from 2012 - 2021. The analyses of data shown that, board independence has positive relationship with CSR disclosure of listed manufacturing companies in Nigeria. This implies that this factor essentially influence is a significant factor in determining CSR disclosure, and that its optimality is subsequently significant for a superior outcome considering the audit's revelations. It is hence communicated that greater board sizes should not be empowered because they have negative influence CSR disclosure

    COST ACCOUNTING TERMINOLOGIES

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    Quality Teaching: A Focus for Educationists in the Fourth Industrial Revolution

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    This paper explored the quality of teaching as a focus for educationists in the 4th industrial revolution. Descriptive survey design was adopted for the study and simple random sampling technique was employed to select respondents across gender lines. Structured questionnaire was the data instrument used for this study. The instrument was validated by two lecturers who are measurement and evaluation specialists. Sample size of 120 respondents was drawn from the population of 680 people, comprising 70 teachers and 50 students, drawn from 2 public and private secondary schools in Enugu State. Sample size was statistically determined using Chall-Dale Readability Score. As a result of the sizeable nature of the sample size, the whole population was studied. This study was guided by two hypotheses which were analyzed using chi-square and tested at 0.05 level of significance with one degree of freedom. The findings of this study state that educationists should focus on promoting quality teaching by laying more emphasis on the use of innovative teaching approaches cum methods and technological devices characterized by 4th industrial revolution to enhance students’ academic excellence. Based on these findings, the study recommends that educationists should wake up on the call to utilize these advanced technologies such as Smart devices, Robotics, Big Data, 3D printing, Internet of Things (IoT), Virtual reality (VR) and Artificial Intelligence (AI) to promote quality teaching and learning for the benefits of the teachers and students

    Global citizenship values among students: testing the thesis with World Values Survey data

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    The many universities across the world that promote internationalisation together with global citizenship education overtly or covertly orient their students around particular global citizenship values. Neoliberal and liberal humanist perspectives on global citizenship have historically dominated global citizenship education. The neoliberal ‘global competitiveness’ model promotes the values Achievement and Power, and the humanist ‘global rights and responsibilities’ model promotes the values Benevolence and Universalism. The critical perspective has emerged to challenge these dominant approaches. Inter alia, the critical perspective has argued against the prescription of certain values (or homogeneity of values) and for value pluralism that is open-ended. We investigated the extent to which these different perspectives on global citizenship values correspond with patterns in the value priorities among students from across the world. With data from the World Values Survey, we tested for homogeneity of values among students and assessed whether either global rights and responsibilities or global competitiveness values are dominant. There is no clear evidence of students’ values converging as either global rights and responsibilities or global competitiveness. These findings suggest that a critical perspective on global citizenship education, which acknowledges value pluralism, is better suited to work with differences in student value priorities by creating opportunities in dialogical non-prescriptive ways for the conceptualisation of multiple global citizen selve

    THE NECESSITY OF NON-CUSTODIAL SENTENCING AND RESTORATIVE JUSTICE IN THE ADMINISTRATION OF CRIMINAL JUSTICE SYSTEM IN NIGERIA

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    The primary aim of the entire criminal justice policy is to guide the society as to the contents of substantive criminal law, procedural steps to be taken to bring suspects to justice, reintegration of suspects into the society and compensation of victims of crime. The traditional approach to criminal justice administration supports the idea of retaliation or punishment for offenders. Deterrence, atonement and retribution are at the heart of the criminal justice system. It is argued that adopting non-custodial sentencing and restorative justice may yield better results than over-reliance on punishment. The retributive custodial form of sentencing has several demerits inclusive of recidivism, creating career criminals, high cost of maintaining custodial facilities, overcrowded prisons and inadequate facilities for the rehabilitation of offenders. Worse still, even the deterrent effect of this obnoxious system remains questionable. On the other hand, restorative justice as an alternative adopts humane, non-punitive strategies to right wrongs and restores social harmony. It promotes accountability through reconciliation and reconnection to the community. It ensures that offenders are reconciled with their victims and the community outside of the traditional criminal justice system. Instead of the imprisonment option, the judge has a wide array of non-custodial sentencing alternatives available for him to choose from, thanks to the Administration of Criminal Justice Act and related laws. This paper recommends that the judiciary put into full effect these prescriptions, and practitioners are also to recommend these alternatives to the judges when the need arises

    Insights on the Anti-inflammatory Mechanism of the PolyphenolicRich Fraction of Glyphaea brevis (Spreng.) Monachino (Tiliaceae) Leaves

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    Glyphaea brevis (Spreng.) Monachino has been employed folklorically in West Africa for decades to manage inflammatory disorders such as peptic ulcer, edema, dyspepsia, and worm infestations; however, these pharmacological activities have not been scientifically proven. The study investigated the chemical composition and in-vitro/invivo anti-inflammatory capabilities of the polyphenolic-rich fraction of G. brevis leaves (PREG). In-vitro anti-inflammatory indices were evaluated using the human red blood cell (HRBC) methods. The acute lethality (LD50) test was demonstrated in mice with graded dosages (10 to 5000 mg/kg body weight of PREG) via oral intubation. While invivo anti-inflammatory activity was determined using a mice model inflicted with an intraperitoneal injection of 0.1ml of undiluted fresh egg albumin paw edema using egg albumin. All parameters were assayed according to standard protocols. High levels of tannins, phenols, flavonoids, and minimum amounts of terpenoids, steroids, alkaloids, and saponins were observed in PREG. The LD50 test demonstrated no toxicity and mortality in mice up to 5.0 g/kg bw p.o. PREG. The anti-inflammatory assays showed that at the different concentrations (0.2 - 1.0 mg/ml), PREG effectively inhibited albumin denaturation, platelet aggregation, hypotonicity-induced hemolysis, protease, and phospholipase A2 activity, as the standard drugs (Aspirin and Prednisolone). Also, PREG suppressed significantly (p< 0.05) the progression of egg albumin-induced mice paw edema, and these increased with time (0.5 - 5h). The maximum percentage of edema inhibition (91.4%) was observed in mice administered with 400 mg/kg bw PREG, and this was close to that (94.49%) obtained in the group administered with the reference drug (Indomethacin). These give insights into the anti-inflammatory potential of PRE

    ADVOCACY FOR MOTHER TONGUE USAGE FOR NATIONAL DEVELOPMENT IN NIGERIA

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    This study elucidates the importance of revitalizing mother tongue in Nigeria for national development. Employing a comprehensive review and philosophical analysis, based on the qualitative library research method, the research uncovered some historical, educational, and socio-economic challenges obstructing the utilization of indigenous languages. The findings underscored the enduring impact of colonialism, inadequate educational policies, economic motivations favouring English, technological disparities, and global influences as factors militating against mother tongue use. Further, the study identified regional industrialization, political acknowledgment of indigenous languages, integration of mother tongue into education, the use of indigenous languages in media and technology, hubs for language preservation, education and cultural exchange, cultural celebrations, inclusive language policies, linguistic research, and public awareness campaigns as essential strategies for the revitalization of mother tongues in Nigeria. These strategic initiatives, if implemented, could catalyse the revitalization of mother tongues and pave the way for sustainable national development

    A HISTORY OF POLITICAL THOUGHT

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    PLATO'S BACKGROUND Plato was born around May – June 428/27 BC in Athens. His original name was Aristocles. Plato was a philosopher and a disciple of Socrates. His philosophy was also influenced by the thoughts of Heraclitus, Pythagoras and Parmenides. Plato's identification of virtue with knowledge is for instance an idea he got from Socrates. He is said to be the founder of political idealism.This is embedded in his belief that there is the world of ideas and the matter is also a world of sense. PLATO'S WORKS: His works include Crito, Apology, Charmides, Phaedo, Protagoras, Symposium, Meno, the Statesman, the laws, the Republic; etc. Plato's writings were in dialogues. Embedded in this style are conversation, debates, discussions and criticisms involving two or more persons in an issue. It was dialectical

    CASH EQUIVALENTS AND CASH HOLDINGS OF FOOD AND BEVERAGE FIRMS IN NIGERIA

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    This study examined influence of cash equivalents on cash holdings of food and beverage sector of Nigeria's manufacturing industry. The study specifically examined the effect of current assets and liquid assets on cash holdings. Ex-post facto research design was utilized. Judgmental sampling technique was used to select four firms from a population of twelve listed food and beverage firms in Nigeria. Data for a ten-year period (2008-2017) were used for analysis. The study employed regression model to evaluate the effect of current assets and liquid assets on cash holdings. Findings revealed a positive but non�significant impact of current assets and liquid assets on cash holdings, suggesting the complex nature of cash management decisions within the food and beverage firms. The implication of this finding is that cash equivalents of firms must be given adequate attention during financial planning. The study concluded that cash equivalents exert positive effects on cash holdings. It was recommended that adequate management of cash equivalents should be embarked upon by corporate firms to enhance their profit making potentials

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