47 research outputs found
Relationship between ownership concentration and financial performance of deposit money banks in Nigeria: Does a turning point exist? / Junaidu Muhammad Kurawa, and Umar Habibu Umar
No full textThis study seeks to establish a non-linear relationship between ownership concentration and financial performance of the listed Deposit Money Banks (DMBs) in Nigeria. The data were extracted from the annual reports and accounts of six (6) sampled DMBs from 2003 to 2014. A panel data regression technique was used to analyse the data collected. The study establishes that the relationship between ownership concentration and the financial performance of listed DMBs in Nigeria changes from negative to positive when the ownership concentration reaches 54.94%. This signifies that the relationship between ownership concentration and financial performance is negative if the concentration is below 54.94%. On the other hand, the relationship is positive if it is concentrated above 54.94%. Hence, it is recommended that the ownership of DMBs should not be concentrated below the cut-off point (54.94%) with the view to earning profits
Assessment of Fire Safety Preparedness in Muhammad Abubakar Rimi Market (Sabon Gari) Kano, Nigeria
No full textThe frequent occurrence of fire disaster in industrial and commercial buildings, shopping malls, and markets in Nigeria has become a serious threat to the nation’s fragile economy. This research is aimed to assess the fire safety preparedness among the marketers in Muhammad Abubakar Rimi market (Sabon Gari) Kano. Interview and questionnaire survey ware conducted to collect data about the level of fire safety preparedness among the tenants within Muhammad Abubakar Rimi market (Sabon Gari). A total of 396 copies of a questionnaire were distributed. A purposive sampling was used to select the market, a stratified sampling was used to stratify the marketers based on the flammability nature of the commodity they sell and availability sampling was employed to collect data directly from the respondent. The data was analyzed using statistical package for social science (SPSS) and presented in pie chart, bar chart, percentages and tables. The result from the analysis revealed that: Majority of respondents (78%) are not well prepared against fire disaster in the market and this is due to their lack of knowledge on fire safety, lack of knowledge and training regarding the use of fire extinguisher. In conclusion, level fire safety preparedness among the tenants is very low. The study recommends for integrated fire disaster management system involving all stakeholders for sustainable commercial activities in Muhammad Abubakar Rimi market (Sabon Gari)
Tapak liman (Elephantopus scaber L) extract–induced CD4+ and CD8+ differentiation from hematopoietic stem cells and progenitor cell proliferation in mice (Mus musculus L)
No full textProjected streamflow in the Kurau River Basin of Western Malaysia under future climate scenarios
No full textClimate change-induced spatial and temporal variability of stremflow has significant implications for hydrological processes and water supplies at basin scale. This study investigated the impacts of climate change on streamflow of the Kurau River Basin in Malaysia using a Climate-Smart Decision Support System (CSDSS) to predict future climate sequences. For this, we used 25 reliazations consisting from 10 Global Climate Models (GCMs) and three IPCC Representative Concentration Pathways (RCP4.5, RCP6.0 and RCP8.5). The generated climate sequences were used as input to Soil and Water Assessment Tool (SWAT) to simulate projected changes in hydrological processes in the basin over the period 2021–2080. The model performed fairly well for the Kurau River Basin, with coefficient of determination (R2), Nash-Sutcliffe Efficiency (NSE) and Percent Bias (PBIAS) of 0.65, 0.65 and –3.0, respectively for calibration period (1981–1998) and 0.60, 0.59 and −4.6, respectively for validation period (1996–2005). Future projections over 2021–2080 period show an increase in rainfall during August to January (relatively wet season, called the main irrigation season) but a decrease in rainfall during February to July (relatively dry season, called the off season). Temperature projections show increase in both the maximum and minimum temperatures under the three RCP scenarios, with a maximum increase of 2.5 °C by 2021–2080 relative to baseline period of 1976–2005 under RCP8.5 scenario. The model predicted reduced streamflow under all RCP scenarios compared to the baseline period. Compared to 2021–2050 period, the projected streamflow will be higher during 2051–2080 period by 1.5 m3/s except in February for RCP8.5. The highest streamflow is predicted during August to December for both future periods under RCP8.5. The seasonal changes in streamflow range between –2.8% and –4.3% during the off season, and between 0% (nil) and –3.8% during the main season. The assessment of the impacts of climatic variabilities on the available water resources is necessary to identify adaptation strategies. It is supposed that such assessment on the Kurau River Basin under changing climate would improve operation policy for the Bukit Merah reservoir located at downstream of the basin. Thus, the predicted streamflow of the basin would be of importance to quantify potential impacts of climate change on the Bukit Merah reservoir and to determine the best possible operational strategies for irrigation release.
MD ROWSHON KAMAL// HABIBU ISMAIL, MUHAMMAD ADIB BIN MOHD NASIR/ Md Abdul Moji
Assessing Climate Change Sensitivity and Adaptation Practices of Large and Small Farms: A Case Study from Northern Nigeria
No full textINTRODUCTION
Climate change is recognized by today’s world as the most important environmental problem affecting humanity. It refers to a serious and continuous change in weather pattern. It is largely attributed to the emission of greenhouse gases such as carbon dioxide, methane, nitrous oxide and water vapor by humans. This led to extreme and violent weather events which manifest as warmer temperatures, heavy rainfall, drought, floods and cyclones (Robinson, 2024). One of the most vulnerable sector is agriculture. Findings from many studies showed evidence of rise in temperature and changes in the intensity of rainfall across Nigeria (Chiaka et. al., 2022; Farauta et. Al., 2011). It was forecasted that temperature will rise by 1.5 0C to 2.5 0C in the 21st century and there will be a general slight increase in rainfall across different parts of the country. In the current scenario most part of northern Nigeria which is arid is characterized by high temperature, low rainfall and water shortage, scanty vegetation and marginal land.
Although the region has vast land and holds great potential for agriculture, its geographical location makes the area more vulnerable to the impact of climate change and poses a serious threat to food production (Moses- ojo et. al., 2023).
Agriculture is the dominant sector in the Nigerian economy; it contributes 25.59% to GDP in 2024 and employs a significant percentage of the labor force. It is the main source of food and raw materials in the country. However, agriculture in Nigeria like many African countries is vulnerable to the impact of climate change. Estimate of damage from scientific studies due to the impact of climate change on agriculture for Nigeria was projected to reach up to 1.5% to 3% of GDP each year by 2030; it will also lower crop yield by 5% to 25% by 2050 (Bosello et. al., 2013; Bello et. al., 2012). Other important changes are also affecting the agricultural environment and will certainly continue to 2050 unless successfully addressed. The impacts of climate change worsen pre-existing social inequalities specifically for farmers who are more vulnerable because of limited access to resources and because their livelihood depends on agriculture and natural resources, which are highly susceptible to climate variability (Amos et. al., 2021; Chimi et. al., 2022).
To lessen the adverse impacts of climate change, local farmers have to adjust to harsh weather conditions and have already developed coping strategies over time. If Nigeria is to meet the challenge of feeding an additional 1.6 billion people by 2050, an integrated approach to addressing climatic changes that have negative impacts in the agricultural environment is essential. It is imperative that smallholder farmers who produced the bulk of the food in Nigeria adapt their farming practices to help negate these and other projected negative impacts (Mathieu et. al., 2024). The uptake of these innovative practices and technologies, nonetheless, depends on individual characteristics, inequalities in household capital endowment and access to rural services including climate and agricultural information as well as gender. The main variables used for the analysis of the study were divided into climate variables, which include temperature and rainfall, and the non- climate variables which are soil, relevant socio economic variables
TEKNIK ASSESMEN OBSERVASI DAN PERCAKAPAN SEBAGAI UPAYA PEMANTAUAN PERKEMBANGAN BAHASA ANAK DI TK PAMARDI SIWI NANGGULAN MAGUWOHARJO SLEMAN YOGYAKARTA
No full textThis paper presents the importance of each educator to monitor children's language development. Language development in early childhood is very unique and interesting. To monitor language development in early childhood, every educator needs to conduct an assessment of learning activities and play activities in school. This study aims to determine the assessment techniques with observation and conversation in an effort to monitor the language development of children in Pamardi Siwi Kindergarten Nanggulan Maguwoharjo Sleman Yogyakarta. Data sources in this study include the principal, and the class teacher. Data collection is done by observation, interviews, and documentation. Data analysis is done by data reduction, data presentation, and conclusion drawing. Based on the results of the study it can be concluded that the assessment used at the Pamardi Siwi Kindergarten is in accordance with the Minister of Education and Culture Regulation 137 of 2014, the curriculum used in the 2013 curriculum structured. Planning and conducting observation and conversation in Pamardi Siwi Kindergarten can be said to be good, because it is structured and systematic. This can be seen when the daily assessment is processed into weekly, monthly assessments, and so on for up to one semester
Implementation of act 171 of 1976 on property assessment for rating systems in Peninsular Malaysia
No full textProperty rating is a tax levy on landed properties adjudged rateable by rating authority (Local authorities) in order to raise revenue for providing certain public services and infrastructures as waste collection and disposal, drainage and street cleaning, neighbourhood parks, landscaping and neighbourhood fumigation. Act 171 of 1976 empowers all local authorities in Malaysia to levy property rates based
on assessed value of properties (annual or improved value approach) vide sections 127, 129 and 130 respectively. Concurrent application of seemingly unequal approaches triggered a question on possibilities of achieving uniformity as required by the Act. The study was conceptualized to unveil emerging facts from implementation of Act 171 of 1976 on property assessment for rating purpose in peninsular Malaysia with particular reference to achieving uniformity. It was guided by a general research objective: To analyze specific content of the Act affecting
property rating and application of international valuation standards in valuation of properties for rating purpose. While the specific objectives include: 1) To compare property classification/rate percentage charges among local authorities 2) To compare rate liabilities between local authorities on annual and improved value approach 3) To identify common reasons advanced in objection hearing sessions by rate payers as well as the processes involved in handling objections by local authorities. The research was conducted on qualitative case study design with
interview as the main technique while document analysis, notes and observations were used for triangulation. Eight local authorities of city council status were chosen while respondents/participants were selected from among valuation officers of each local authorities at the inception based on which pilot study was conducted answer the questions thus restructured to only chief valuation officers who well
experienced, vast with requisite authority to release documents needed to for triangulation.
Findings revealed that, Act 171 of 1976 is wholly applied on issues concerning property rating assessment by the local authorities with divergent practices. They occur are as a result of conflicting provisions in the Act. Misapplication of valuation principles was also identified while failure to comply with provisions of the act in
carrying out revaluation of properties is influenced by political reasons as powers to approve or otherwise is vested in the state governments. Property owners were found
objecting rate for poor or absence of service provision though hardly considered relaying on past decisions on similar objections however unfair was the decision.
The study identified a gap between constituent provisions and policy objective manifesting from the implementation. In order to address this gap, there the need to revisit constituent sections of the act as sections 127, 128, 129, 130, 137, 142, 143, and 144. While a unified implementation system could be achieved through an integrated model of operation designed from research findings
Business succession from an Islamic accounting perspective
No full textPurpose: The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective. Design/methodology/approach The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI's FAS No. 4) found to be relevant are also adapted. Findings The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet's way) and Muslim jurists' views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs. Research limitations/implications The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah. Practical implications Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah. Originality/value This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies
Enhanced Adsorptive Removal of Pb²⁺ and Cd²⁺ Ions from Aqueous Solution Using Phosphoric Acid–Activated Rice Husk
No full textAdsorption is an efficient method for removing toxic metals from contaminated water, and this study investigates the performance of raw rice husk (RRH) and phosphoric acid–activated rice husk (ARH) for the removal of Pb(II) and Cd(II) ions from simulated aqueous solutions. The adsorbents were characterized using Fourier transform infrared spectroscopy (FTIR), Field emission scanning electron microscopy (FESEM), and Energy dispersive X-ray (EDX), confirming the presence of functional groups and porous surfaces suitable for adsorption. Batch experiments examined the effects of initial metal concentration (10–200 mg/L), contact time (0–60 min), solution pH (2–8), adsorbent dosage (0.5–3.0 g/L), and temperature (303–323 K). The optimum pH for Pb(II) adsorption was 4 for both RRH and ARH, while for Cd(II), the optimum pH was 5 on ARH and 7 on RRH. Adsorption equilibrium was achieved within 50 and 20 min for Pb(II), and 50 and 30 min for Cd(II) on ARH and RRH, respectively. Maximum adsorption capacities (qₘ) determined from the Langmuir model were 133.33 mg/g for Pb(II) on ARH, 35.07 mg/g on RRH, 28.82 mg/g for Cd(II) on RRH, and 17.67 mg/g on ARH. Equilibrium data were best described by the Freundlich isotherm, with constants n ranging from 1.958 to 2.182, indicating favorable adsorption. Dubinin–Radushkevich analysis yielded mean free energies below 8 kJ/mol, confirming a physisorption-dominated mechanism. Kinetic studies followed the pseudo-second-order model, and thermodynamic parameters (ΔG° = –3.12 to –3.75 kJ/mol; ΔH° = –18.04 to –16.53 kJ/mol; ΔS° = +55.28 to +61.84 J/mol·K) indicated that the adsorption process is spontaneous and exothermic. These results demonstrate that rice husk and its activated form are effective, low-cost, and sustainable adsorbents for heavy metal remediation in aqueous environments
