bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Assessment of Compliance with Disclosure Requirements of IAS 41 (Agriculture) By Listed Agricultural Firms in Nigeria
Authors: Ibrahim Nura , Kurfi Shafi’u Abubakar 
Published: May 2020

This study examined the extent of compliance with disclosure requirements of IAS 41 by agricultural companies listed on the Nigerian Stock Exchange (NSE) for the period of 5 years (2013-2017). The data for the study were obtained from the published financial statements of the sampled firms for the period under review from which a compliance index were constructed, The tools for analysis used were the qualitative grading using a compliance index and the one way ANOVA purposely to test the hypotheses proposed. The study observed that three out of the four Companies achieved more than 70% with overall mean scores of 76.02%. This shows that majority of the agricultural firms in Nigeria strongly complied with the disclosure requirements of IAS 41. Based on the findings the study recommends among others that firms should strive at all times to comply with all regulatory and statutory requirement in the preparation and presentation of financial statements, giving the fact that it is a set of documents that prescribe the performance of the reporting entity. The Financial Reporting Council of Nigeria should publish annually the compliance status of all listed firms in Nigeria; so that the compliance status of every firm will become known to all interested users of financial statements; and also the Council should urge external auditors of firms to ensure that their clients are complying with the requirements of IASs issued by the International Accounting Standards Board (IASB).
Influence of Inorganic Fertilizer (NPK 15:15:15) and Cacao (Theobroma cacao L) Leaf Litter Application Rates on Cowpea (Vigna unguiculata L.) Performance in the Tropics
Authors: Ojimgba Onwuchekwa 
Published: May 2020

Influence of inorganic fertilizer (NPK 15:15:15) and cacao (Theobroma cacao L.) leaf litter application rates on cowpea (Vigna unguiculata L.) performance in the tropics was studied for 24 months (January, 2017 – December, 2018) at Cocoa Research Institute of Nigeria (CRIN) Ibeku Sub-Station, Umuahia, Nigeria. Three 3 x 3 factorial experiments, each in a Randomized Complete Block Design (RCBD) with three replicates/blocks were used to study the responses of cowpea to three NPK 15:15:15 fertilizer rates 0 kg, 500 kg and 1000 kg ha-1 represented by (Factor F) F0, F1 and F2, respectively, and cocoa leaf litter rates 0 t, 10 t and 20 t ha-1 which were also represented by Lo, L1 and L2 (Factor L), respectively. The results obtained from the study show that the application of either 10 or 20 t ha-1 cocoa leaf litter alone or complementary application of either 10 or 20 t ha-1 cocoa leaf litter plus 500 or 1000 kg ha-1 NPK 15:15:15 fertilizer significantly increased the various cowpea growth and yield components than the fertilizer rates alone. The treatment without fertilizer and leaf litter, i.e. topsoil only (F0L0) gave significantly the least cowpea growth and yield components. The highest values were obtained with the application of 1000 kg ha-1 NPK 15:15:15 fertilizer with 20 t ha-1 cocoa leaf litter (F2L2). The cowpea crop performance in terms of growth, yield and yield components over the study periods, 2017 and 2018 were statistically similar. Therefore, the inclusion of leaf litter has greater potential for improving cowpea yield than when fertilizer was used alone. Leaves are potential sources of valuable nutrients providing a high quality of organic matter, which should be returned to the soil.
Important of Azoles
Authors: Zakaria Medhat  Mahamed 
Published: May 2020

Azoles are one of a cyclic derivatives of chemical heterocyclic chemical and organic compounds including g a five member di unsaturated ring structure composed of bi nitrogen atoms at position (3 and 4) and one sulfur atom at position (1).

Most of prepared work on the four thiadiazoles has been on the 1, 3, 4-thiadiazoles. Physical, theoretical, and spectroscopic properties have been reviewed .
Physical Properties of Cyclestructure
Authors: Muhammad Mohed  Ahmad 
Published: May 2020

Azo – cyclic derivatives are a part from a ring that has more than type of atoms. Nitrogen, oxygen and sulfur are often found along with carbon in heterocycles rings.
Heterocycles derivatives are common in chemical chemistry, and many have fulfilled important physiological active in plant and animal kingdoms and have an important biological properties, such as, the antibiotic penicillin, sedative phenabarbital, and sugar replacing reagent saccharin, all having heterocycles ring.
Debt Financing and Corporate Finance Performance: A Dynamic Investigation from Nigeria Quoted Firms
Authors: Onyinyechi Uzokwe Grace 
Published: May 2020

There are two components of corporate capital. This paper examined the effect of debt financing on the financial performance of quoted firms in Nigeria stock exchange using time series data from 2000-2017. The objective was to examine the controversial findings of scholars on the effect of capital structure on corporate performance of firms. Return on assets and return on equity was modeled as the function of debt equity ratio, debt ratio, equity ratio, total liability ratio and long term debt ratio. Multiple regressions with the aid of statistical package for social sciences were used as data analysis techniques. Model one found that a correlation coefficient (r) of .872 this implies that a very strong correlation exists between return on assets and explanatory variables. The coefficient of determination (r²) is .678 which shows that 67.8% of the variation in Return on Assets is attributable to the variations in the financial leverage. Also, the F- value calculated of 8.338 has a correlation corresponding value of .004 which implies a good model utility. The test of significance conducted as shown in the tables above states that ROA has a calculated value of 242.032 and a corresponding significance value/probability value of .014. The positive sign of t-value (1.653) shows the direction of the variables. This therefore implies that when a financial leverage is well used, this leads to a better, reliable and fairer financial result that is objective and represent the true state of affairs in the food and beverage companies proportionately. Model two found that a correlation coefficient (r) of .772 this implies that a very strong correlation exists between return on assets and explanatory variables. The coefficient of determination (r²) is .639 which shows that 63.9% of the variation in return on equity is attributable to the variations in the financial leverage. Also, the F- value calculated of 7.644 has a correlation corresponding value of .004 which implies a good model utility. The test of significance conducted as shown in the tables above states that ROE has a calculated value of 568.906 and a corresponding significance value/probability value of .003. The positive sign of t-value (3.310) shows the direction of the variables. This therefore implies that when a financial leverage is well used, this leads to a better, reliable and fairer financial result that is objective and represent the true state of affairs in the food and beverage companies proportionately. We recommend that management of the firms should work very hard to optimize the capital structure in order to increase the returns on equity and assets and that Management of Nigerian firms should increase their commitments into capital structure in order to improve earnings from their business transaction.
The Relationship between Online Interaction and Academic Performance of Distance E-Learners in a Nigerian University
Authors: Aboderin Olukayode Solomon , Laleye A.M 
Published: May 2020

Distance e-learners are expected to participate in an e-learning environment and interact with the content, colleagues and facilitators through distance education technologies. Learning environment goes a long way to determine student’s academic performance. Hence, this study tends to find out relationship between online interaction and distance e-learners. The purpose of the study was to analyze the correlation that exists between learner-content-interaction (LCI), learner-learner-interaction (LLI) and learner-instructor-interaction (LII) and academic performance of distance e-learners in a Nigerian university. Two research questions were designed to guide the study. A descriptive design of survey type was adopted for the study and a questionnaire was used to collect the quantitative data. The study was conducted in four selected study centres of National Open University of Nigeria (NOUN) and a total of 1,025 participants completed the survey-based questionnaire. The researchers used Spearman’s correlation to determine if correlation exists on each type of interaction. The findings of this study revealed that learner-learner-interaction was the only factor that was significant(r = .066, p-value = .034), with very small weak correlation out of the three types of interactions discussed in this study. Findings also revealed that all the three types of interactions were significant (LCI, r= .121** p=0.009; LII, r=.108*, p=0.018; LLI, r = .105*, p = 0.023) for female distance e-learners but none was significant for male distance e-learners.Based on the findings of the research, recommendations have been made which will assist Nigerian university policy makers and course developers with a view to improving the academic performance of distance e-learners.
Attaining a Lifelong and Equitable Literate Society: The Challenges of National Policies on Education for All
Authors: Ayimoro Oluwatoyin Dorcas 
Published: May 2020

Evidence abounds on the fact that literacy and education are important for a developed State. Also, there are global records on the movement to a knowledge based economy rather than a resource based. Thus, globally efforts are being put in place to achieve a considerable percentage of literacy among citizens if not for all because a nation that refuses to place high premium on the education of her citizenry may be toying with her level of development. Nigeria is endowed with a rich culture and indigenous education but colonization disrupted the system she would have built upon to sustain her own philosophy. She is a signatory to policy documents on the attainment of Education for All (EFA). However, despite the institution of several policies on the promotion of literacy education from pre-independence till- date, Nigeria is still battling with a large population of illiterates especially, among its females; gender inequality and less development is evident in the society. This is a reflection of inadequate attention to lifelong learning opportunities for the citizenry. Policy formulation without adequate commitment towards development from all stakeholders also pervades the Nigerian society. This, question arise, will Universal Basic Education (UBE) thrive, especially within the context of the Sustainable Development Goals (SDGs) taking into cognizance, the past history and the present situation on the approach to enhancing lifelong and inclusive EFA in Nigeria? Can the Universal Basic Education enhance an equitable society which will create an enabling environment for an all-round oriented sustainable development with equal opportunities for all? More so, education is essential for societal development. This paper thus examine past education initiatives of the Nigerian government within the context of enhancing a lifelong well informed egalitarian society.
Knowledge and Perception of Secondary School Teachers on Global Warming in Ibadan Oyo State, Nigeria
Authors: Oladapo Samuel Olanrewaju 
Published: May 2020

This study examines the Knowledge level of teachers in Ibadan on global warming, the factors influence it and how they perceived it. Questionnaire was used as the main instrument for data collection. It was designed to elicit information on the basis of research questions set for this study. A total number of 450 teachers were used as the sample size. Descriptive statistics such as simple percentages and frequency counts were used in the analysis of the research data collected. The study revealed that teachers have knowledge on global warming and aware of its threat to human existence. It was observed that the source of their knowledge on global warming by teachers include the media and attendance at conferences and workshops. As a result of the above findings, it was recommended that efforts should be made to make relevant and up-to-date information on global warming available to the teachers. Emphasis should be made to make the teachers participate in programmes that address adaptation policies on global warming.
Self-Image as Predictor of Stigma Consciousness among Physically Challenged Students in Tertiary Institutions in Oyo State, Nigeria
Authors: Abdulmojeed Somotan Oluwayomi , Olusegun Atoyebi Adeola 
Published: May 2020

The study investigated the levels of stigma consciousness among physically challenged students in tertiary institutions in Oyo State. It ascertained the effect of stigma consciousness on the academic performance of physically challenged students. Also, the study determined the relative influence of self-image on stigma consciousness of physically students. Furthermore, it examined the influence of self-image on stigma consciousness of physically challenged students. These were with a view to providing information on the factors that could influence stigma consciousness of the physically challenged students. The study adopted the descriptive survey research design. The population for the study comprised physically challenged students in tertiary institutions in Oyo State. Three institutions (University of Ibadan, The Polytechnic Ibadan and Emmanuel Alayande College of Education, Oyo) were purposively selected within Oyo State because they have the physically challenged students. A sample size of 120 physically challenged students were selected from the institutions using proportionate random sampling technique. One adapted instrument with two scales was used to collect data from the students. The scales were “Stigma Consciousness Scale (SCS) and Self-Image Questionnaire (SIQ). Data collected were analysed using percentage, frequency counts, one-way ANOVA and multiple regressions. The results of the study showed that 4.8%, 88.6%, 6.7% of tertiary institutions in Oyo State demonstrated low, moderate and high levels of stigma consciousness respectively. The results showed that there was no significant effect of stigma consciousness on the academic performance of the physically challenged students (F (2.102) =0.059, p=0.943). It was also discovered that there was a significant positive influence of self-image on stigma consciousness of physically challenged students (N=105, t= 0.198, p< 0.05). Finally, the results showed that the self-image (β =0.019, F=1.98, p<0.05) contributed significantly in influencing stigma consciousness with coefficient of multiple regression (R2) of 0.164 at p < 0.05. It was concluded that self-image could influence stigma consciousness among physically challenged students in tertiary institutions.
Historical porosity data in polar firn
Authors: Fourteau Kévin , Arnaud Laurent , Faïn Xavier , Martinerie Patricia , Etheridge David M. , Lipenkov Vladimir , Barnola Jean-Marc 
Published: May 2020

Abstract. In the 1990s, closed and open porosity volumes of firn samples were measured by J.-M. Barnola using the technique of gas pycnometry, on firn from three different polar sites. They are the basis of a parameterization of closed porosity in polar firn, first introduced in Goujon et al. (2003) and used in several firn physics models (e.g., Buizert et al., 2012). However, these data and their processing have not been published in their own right yet. In this short article, we detail how they were processed by J.-M. Barnola and how the closed porosity parameterization was obtained. We show that the original data processing only partially accounts for the presence of reopened bubbles in the samples. Since the proper correction to apply for this effect is hard to estimate, we also processed the data without including a correction for reopened bubbles. Finally, we made these pycnometry data available in order to be used by the glaciology community, notably for the study of polar ice formation and of the composition of gas records in ice cores. They are hosted on the PANGAEA database: https://doi.org/10.1594/PANGAEA.907678 (Fourteau et al., 2019a).
Early instrumental meteorological observations in Switzerland: 1708–1873
Authors: Brugnara Yuri , Pfister Lucas , Villiger Leonie , Rohr Christian , Isotta Francesco Alessandro , Brönnimann Stefan 
Published: May 2020

Abstract. We describe a dataset of recently digitised meteorological observations from 40 locations in today's Switzerland, covering the 18th and 19th centuries. Three fundamental variables – temperature, pressure, and precipitation – are provided in a standard format after they have been converted into modern units and quality-controlled. The raw data produced by the digitisation, often including additional variables and annotations, are also provided. Digitisation was performed by manually typing the data from photographs of the original sources, which were in most cases handwritten weather diaries. These observations will be important for studying past climate variability in Central Europe and in the Alps, although the general scarcity of metadata (e.g. detailed information on the instruments and their exposure) implies that some caution is required when using them. The data described in this paper can be found at https://doi.org/10.1594/PANGAEA.909141 (Brugnara, 2020).
Geo-climatic hazards in the eastern subtropical Andes: distribution, climate drivers and trends
Authors: Vergara Iván , Moreiras Stella M. , Araneo Diego , Garreaud René 
Published: May 2020

Abstract. Detecting and understanding historical changes in the frequency of geo-climatic hazards (G-CHs) is crucial for the quantification of current hazards and project them into the future. Here we focus in the eastern subtropical Andes (32–33∘ S), using meteorological data and a century-long inventory of 553 G-CHs triggered by rainfall or snowfall. We first analyse their spatio-temporal distributions and the role of climate
variability in the year-to-year changes in the number of days per season
with G-CHs. Precipitation is positively correlated with the number of G-CHs
across the region and year-round; mean temperature is negatively correlated
with snowfall-driven hazards in the western (higher) half of the study
region during winter and with rainfall-driven hazards in the eastern zone
during summer. The trends of the G-CH frequency since the mid-20th century
were calculated, paying attention to their non-systematic monitoring. The
G-CH series for the different triggers, zones and seasons were generally
stationary. Nonetheless, there is a small positive trend in rainfall-driven
G-CHs in the eastern zone during summer, congruent with a rainfall increase
there. We also found a decrease in snowfall-driven G-CHs in the western zone from the late 1990s onwards, most likely due to a reduction in winter precipitation rather than to an increase in temperature.
Identifications, Articulations, and Proportions in Practical Theological Interpretation
Authors: Macaskill Grant 
Published: May 2020

ABSTRACT
The task of theological interpretation should be shaped and regulated by an awareness of the issues at stake in theological method, and the debates surrounding this. Biblical scholars attempting to interpret the Bible theologically can often be naïve to the methodological shift that is required if the task is to be undertaken responsibly, and can pay inadequate attention to the distinctive identifications of the object of study—for example, as historical artifact or word of God—that underlie the different methodologies of historical criticism(s) and theological interpretation(s). Biblical scholars who are principally trained in a historical-critical methodology focused on the justification or falsification of claims must understand that theological method is not merely concerned with truth and falsehood, but also with the architecture of theological claims, that is, matters of order, proportion, and articulation. At the same time, the biblical scholarly contribution cannot neglect the distinctive historical and creaturely identification of the biblical texts and their authors.
The Order of Christian Theology: Literal and Ecclesial Senses of the New Testament
Authors: Lang T. J. 
Published: May 2020

ABSTRACT
This article aims to clarify, from the perspective of New Testament interpretation, (1) what it is one develops in theological interpretation of the New Testament, or literal senses of the New Testament; and (2) what it is that results from this theological work, or ecclesial senses of the New Testament. According to such a schema, theological interpretation of the New Testament is analogous to Christian allegorical interpretation of the Old. Both involve a retrospective reinterpretation of scriptural traditions informed by newly determinative realities of the present. The remaining question is how a distinction between literal and ecclesial senses of the New Testament addresses the relation of Scripture and dogma. Given certain facts of the canonical formation of the New Testament, this question is as much historical as it is theological because, historically and theologically, the New Testament canon and its theological interpretation are intertwined and mutually determinative.
Socialization as Integrated Marketing Communication Strategy in Increasing Brand Awareness (Case study "Solo Destination" Application of Solo City Government)
Authors: WIJAYA LINA SINATRA , VANEL ZON , HUWAE GEORGE NICHOLAS , KRISTIANTO BUDHI 
Published: May 2020

The rapid development of technology makes a city government communicate with the community while building or improving its image. This condition provides its advantages for cities that have a good image, such as increasing the investors, revenue in the tourism sector and cities, and also the development of the cities. The purpose of this study is to socialize the Solo Destination Application to increase brand awareness of the society toward this application. This is descriptive qualitative research and the sample of the population is represented by 131 students from one junior high school, one senior high school and also 100 PKK (Family Welfare Organization) members in two sub-districts in Solo city. The result shows that to increase the awareness of the society in using the application, socialization should be done by the Solo city government to disseminate evenly to strategic targets such as to most of the junior/senior high schools, all the sub-districts citizens and also to other government offices in Solo as a whole. Besides, the use of word of mouth campaigns to ensure that the marketing strategy through social media such as Facebook and Instagram should also be put to the highest and best use.