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Ground Water at Ugwulangwu and Its Environs

Groundwater- CHAPTER ONE



Groundwater is described as water which exists below the earth surface within the saturated layers of sand, gravel and pore spaces in sedimentary regions as well as crystalline rocks (Oseji and Ofomola, 2010).It can also be explained as the water situated below the ground surface in soil pore spaces and in the fractures of lithologic formation.(Anomohanran,2013).

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African Salad- Natron and Palm-Bunch Ash

African salad- Comparative Organoleptic Evaluation of Natron and Palm-Bunch Ash and Their Effects on Some Biochemical Parameters in Albino Rats


African salad- Natron (“akanwu”) and Palm-bunch ash (“ngu”) are common tenderizers used locally in preparation of African Salad (Abacha) in South Eastern part of Nigeria. The sensory evaluation and mineral composition were investigated on the two samples while the effect of the Natron and Palm bunch ash were carried out on hepatobiliary, haematological, electrolyte  and lipid effects in Albino Rats. The animals were grouped into five namely; A, B, C, D and E. Groups A, B, C and D were sub-grouped into two each. Namely; Group A1, B1, C1, and D1 and groups A2, B2, C2, and D2 while the group A1 was fed with 50g of akanwu and 100g of feed, Groups B1 was fed with 100g of akanwu and 100g of feed, Group C1 was fed with 200g of akanwu and 100g of feed while group D1 was fed with 400g of akanwu and 100g of feed. Group A2 were fed with 50g of ash and 100g of feed, Groups B2 was fed with 100g of ash and 100g of feed, Group C2 was fed with 200g of ash and 100g of feed while group D2 was fed with 400g of ash and 100g of feed respectively and served as treated groups. Group E was fed feed only and served as control. Sensory characteristics of akanwu and palm bunch-ash in preparation of abacha was investigated using multiple comparison sensory test, the products were assessed on a 9 points Hedonic scale by a 15 member trained panel. The result showed significant elevation in texture, colour and taste when compared with the control. The mineral composition of akanwu and ash varies with Ash having higher values of magnesium, nitrate, chloride, zinc, phosphate and aluminium than akanwu. The serum activities of aspartate aminotransferase (AST) alanine aminotransferase (ALT), and alkaline phosphatase (ALP) were significantly (p<0.05) higher in the exposed groups than the control. There was a significant elevation at P <0.05 in the level of all groups except the group fed with 50g of ash when compared with the control. Bilirubin was significantly elevated in exposed groups when compared with the control. The increase in the levels of haemoglobin (Hb), packed cell volume (PCV) and white blood cell (WBC) in the treated groups was significant (p<0.05) relative to the control. There was a significant decrease in the level of red blood cells of the treated groups when compared with the control. The mean values of the Bicarbonate ion (HCO3) Na+, K+ were significantly elevated (p<0.05) when compared with the control groups while Cl was significantly reduced at (p<0.05) when compared with the control groups. The values of cholesterol (CHOL), low density lipoprotein (LDL) & triglycerides (Tg) obtained from the exposed groups were significantly (p<0.05)elevated . However, high density lipoprotein (HDL) concentration of the exposed group was significantly (p<0.05) lower than the control group. Results obtained from this research revealed that akanwu was more toxic than palm-bunch ash when taken in higher dosage. These effects on the tested parameters were found to be dose-dependent. The results of histological studies on liver confirm the above findings. Thus, Photomicrographs of the liver revealed mild to moderate distortion of hepatic architecture, increased perfusion, and focal area of degenerative changes and aggregation of inflammatory cells, hemorrhage and extensive loss of tissues (necrosis). The effects of these ingredients on the measured parameters are indicative of possible damage to the organs.

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Chemistry and Maths- Students Performance

chemistry and mathematics- Comparative Analysis of Students Performance in Chemistry and Mathematics in WAEC For the Year 2014 in Onitcha Local Government Area of Ebonyi State


Chemistry and mathematis- The research work focused on the Comparative Analysis of Student Performance in Chemistry and their Performance in Mathematics in WAEC for 2014 in Onicha Local Government Area of Ebonyi State. The main purpose of the study was to find out if there is any relationship between students performance in mathematics and their performance in chemistry in WAEC. Four research questions and three null hypotheses were used to guide the study. Seventy (70) students’ results were used for this study. Data were collected through the WAEC results of the 70 students and analyzed with the mean and standard deviation and correlation coefficient. Hypothesis 1 was tested using Pearson Product Moment Correlation while hypothesis 2 and 3 were tested using t-test statistic. The result showed that there is a high mean achievement of students in chemistry than mathematics and also that the male students performed better than their female counterpart in both chemistry and mathematics. Also there is a high and positive relationship between chemistry and mathematics. Based on these findings and educational implication, recommendations were made.   

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Teaching Profession- Attitude of Undergraduates

Attitudes of Undergraduates Towards Teaching Profession: A Case Study of Ebonyi State University, Abakaliki

Teaching profession Abstract

Teaching profession- The study is designed to investigate the attitude of undergraduates towards teaching profession. Four research questions guided the study. The sample size was three hundred (300) students in Ebonyi State University, Abakaliki. A copious review of related literature was carried out in order to give a theoretical background to the study. The questionnaire was the main instrument for data collection. The data collected was presented in tables. Mean scores were used to analyze the data collected. The findings of the study show that undergraduates dislike taken teaching as a profession and believe that teaching is for the female folks and they see teaching as a difficult task. That parents, government and teachers attitude affect the undergraduates interest towards teaching profession. That teachers are not well paid and teaching profession is tedious and teachers are most often too strict and stingy. The need for government to take full funding of education, and that teachers needs re-orientation in terms of dressing habit and the need to professionalize teaching profession. The study x-rayed the educational implications of the findings. Based on these, some recommendation were put forwards, that government should always ensure prompt payment of teachers salary, and the condition of service should be made attractive in order to be compared with other profession, teachers with educational qualifications are allowed to teach, parents should encourage their children to study education courses. Apart from this, the prolification of different teaching association should be discouraged. Thus the need for one teachers’ association. Finally, the study put forward a number of issues which could be subjected to further research. It was believed that further work areas will prove a very rewarding experience. 



  1. 1 Background to the Study

          This investigation arose out of the critical need to attract and retain talented young men and women in the teaching profession in Nigeria. The researcher sought to bring into focus the Nigeria teacher, his job and his profession as seen by Nigerian university undergraduate.

          The author was of the opinion that every Nigerian child deserves education of the highest attainable quality. This is because education is the largest industry and the most labour intensive in Nigeria today. Indeed, education in Nigeria as in many countries of the world, is not only the biggest industry, it is also everybody’s business. One is either a pupil, a student or parent, a guardian or an education official or at least, one has a brother, sister an aunt whose child or children is in school.

          Educators are constantly seeking ways of improving education to suit people and the world in general. However, educators have realized the importance of training a child to fit him/herself into the society in which the child belongs. This has led to the shifting of emphasis from the traditional memorization to the acquisition of specific skills. Brumer (1977) said that the impact of education in the modern world is tremendous. It affects all facts of life-socially, economically, morally and politically. Generally, teachers and educators have an important role to play in the education process. Falayojo and Akindelu (1986) said that teacher have important role to play in the achievement of education in any country and this role should not be neglected.

          Teachers constitute the most essential body of personnel within the educational institutions. Teachers essentially transmit to the present generation the accumulated knowledge of the present and thus interpret this information with reference to the present and a view to modifying the future. This responsibility is the professional role/duty the teacher performs in the formal school system.

          Teaching has often been regarded, and generally referred to as one of the professional course. Many people if asked would readily classify it as a profession, but the important issue is not whether teaching is generally regarded and referred to as a profession. But whether teaching enjoys prestige and privileges which are accorded to other profession like medicine, law, engineering, accountancy, architecture and so on.

          Professional status is very vital factor in occupational prestige, hence it boast the morale of employee and productivity, therefore it is important to address the question of professionalism in teacher education in this country.

          At this present time, many people are becoming aware of the significant impact of teachers on the lives of youths and society. Thus, the teacher accomplished this role through socialization of the individual child, by exposing him a lengthy, period of time in a formal setting. Besides, society benefits tremendously as teachers prepare undergraduates to various occupational roles, which may require higher academic qualifications. But inspite of the apparent good work to the society, there is still a wide spread misconception concerning the nature of teaching and the professional status of teachers.

          The attitude of undergraduates towards teaching profession could be connected with government attitude concerning teaching profession. The Nigerian government concentrated attention more towards economic sector, health sector, agricultural sector etc. This was viewed by Akor J.A (1998:29) who said that in Nigeria teacher are poorly paid and their welfare is often neglected. They see many kinds of workers with less education, training and qualification being rewarded better than them (the teachers). They are further describe by decrepit buildings, inadequate materials and texts, irritated by the pressures of poverty and social segregation, overcrowded classes and over loaded teaching schedules. The situation is such that teachers find it shameful and nervous to appear before any social gathering and introduce themselves as such. Such a situation has resulted in most of undergraduates neglect of teaching profession.

          In Nigeria, teachers are looked down upon by all and sundry. The word teacher is associated with poverty, inferiority and social misfit. Teaching is seen as unskilled job meant for women, the old and the poor (Popoola 1992:43). The question now is how true are these assertion? These assertions are further buttressed by the imposition of the self defeating adage propounded by the imperialists that teachers rewards are in heaven.

          Ukeje (1992:32) have some of the major goals of education which could be achieved by teachers. These goals are;

To provide men and women with the minimum skills necessary for them to take their place in society, and to seek further knowledge. To provide young men and women with vocational training that will stable them to be self-supporting. To awaken an interest in and a task for knowledge. To make people think critically. To put people in touch with and train them to appreciate the cultural achievements to mankind’s.

          In these educational goals, teachers are directly, involved in each, for example in making men and women in the society to have necessary skill and be self-supporting. It is the teachers that teach the skills and also give the vocational training. 

          The question is; what is the attitude of the government towards teachers in terms of salary and incentives? It has been observed that the standing of a profession is to some extent viewed from the social background of its recruits. Infract the higher the social strata from which the recruits generally are employed, the higher the status of the profession.

          Public opinion is a factor that could not easily be discounted. In effect, the public attitude determines to a great extent whether an occupational group has a professional status. For instance, medical doctors and engineers are accorded high status by the general public even nowadays undergraduates. A question that one may like to ask is how does the Nigerian undergraduates view teaching?

          Surprisingly, in the fifties and early sixties, teaching was an esteemed profession even though some of the practitioners were not highly educated. The same respect accorded to doctors, lawyer and other prestigious professions were also accorded to teachers. Teachers were happier then and the dream of the most parents at that time was for their children to become teachers, because teachers were highly regarded in the society. This notion was supported by Awolowo (1986) when he asserted that at the time he grew up, the elite of the society were the pastors, catechist, teachers, clerks and interpreters who where “highly respected, admired and adored” and his father wanted him to be so respected, “so he enjoined me to read well so I could take place in that elite group”.

          A great deal have be assumed, speculated and generalized about the teachers in the Nigerian society and the status of the teaching profession. This has generated a lot of write up in articles, Journals, newspapers, Magazines and even debates on the television and radio stations in the country. The reason for the assertion and degradation of the teaching profession are not far fetched. The one that interested the researchers most is the protest against poor condition of service by teachers which is global. According to Case and Bimbaum (2004:54&55) “If there is any dominant characteristic that differentiates the contemporary teachers from his predecessors it is militancy”. Teachers are angry and are becoming angrier every minute. Few years ago it was almost unthinkable in Nigeria for teachers to show the public how they fell by walking out of their classrooms. This is because the teachers are no longer satisfied with being the society’s “stepchild” or “whipping boy”. A situation whereby a clerical officer on grade level four in the civil service will regard himself rich, superior and more fashionable than his counterpart (teacher), it then suggest that the teacher is not given his rightful place in the country.

          Fabamiye (1986) stated that…village teacher often owned the only relief and ridge bicycle to be seen. He was regarded as part magician since he owned the only music box this master’s voice gramphone). He served as interpreter to the Irish priest or the British District officer. He was usually impeachable dressed in Khaki short, white shirts, tie, stocking and knocking shoes. During the school holidays, he traveled to bigger towns and was full of stories of “Civilized experiences” on his return. The above situation does not apply to the present day teacher. Today teachers are dishearted and humiliated and these affect the desire to be a teacher. Not all the teachers makes effort to motivate talented youths to choose teaching as their occupation. In fact, some teacher by word or deed destroy any interest pupils have in teaching as a vocation. It is only in rare cases that we do find enthusiastic and dynamic teachers who by their actions attract youths to the profession. The question is how do teachers view themselves? What must have gone wrong between the early times and now?

          Mgbodile (2004) said that quality of recruits into a profession in terms of academic performance affects the standing of a profession. If recruits into teacher’s College (T.C.II) are holders of Schools Certificate of education, the professional status will be high. If on the other hand, those recruited to teacher or to go into teacher’s training colleges are men and women with poor certificate, the status of teaching as a profession is bound to be low in the eyes of the public. Mgbodile (2005) further argues that in the past when the missionaries were made to pick the best products from the primary schools to enter into the preliminary teacher training colleges (P.T.C) the products of these institutions proved their worth and were respected by the society. They showed their capabilities in teaching, interpreting in churches and inn organizing the local communities. Today the story is different.  

          There are various categories of teachers. One of them according to Fagbamiye (1986) are teacher who enter teaching because it is perhaps the cheapest means of upward mobility, with government subsides and bursary to education students, it costs little or nothing to educate oneself. As a result, poor students seek solace in the teachers; training institutions and see it as a mean of improving themselves educationally and materially at little or no cost. 

          This research project is therefore, based on the rationale that, in recent times interest in teaching profession has not been significant in the choice of undergraduate students in Ebonyi State. This brings to the fore the necessity to investigate the overall attitude of undergraduate towards the teaching profession.

  1. 2Statement of the Problem

Teaching is one of the most important jobs in the world. Yet many undergraduates shows apathy towards taking teaching as a profession. This is evident on the enrolment fall of students into faculty of education Obanya (1996) and Popoola (1998). However, the reasons for their negative attitude is the major concern of this study.

Based on the statements, the study tends to find out those factors that influence the undergraduates attitude towards teaching profession in Ebonyi State.

  1. 3Purpose of the Study

The general purpose of this study is to find out the attitude of undergraduates towards teaching profession in Ebonyi State. The study specifically seeks to:

  1. Find out the factors responsible for low interest of students into teaching profession.
  2. Find out whether such factors like poor funding and inadequate incentives influences student attitude.
  3. Find out whether parents exact influence on the students choices of career.
  4. Find out possible measures that could be adopt curbing the negative attitude of students towards the teaching profession.
    1. Significance of the Study

The significance of this study is varied because the result will provide information to federal and state government of Nigeria, undergraduates, teachers, general public (parents), policy makers on the attitudes of undergraduates towards teaching profession and the need for teaching profession.

This study when completed will contribute some knowledge which may be of help to the federal and state government of Nigeria to improve the quality of the educational system and as well encourage the government to budget more fund in financing educational industry.

For undergraduates the study will provide information that will help them to develop positive attitude and interest towards teaching profession. 

For the teachers, the study will serve as a useful sources of information to the teachers into how they will know student feelings, and this knowledge will help them in improvement of their behavior.

The result of the study will also provide information to the general public to encourage their wards towards taking teaching as their career and as well as open the eye of the public to the importance of teaching

Moreso, the project work when completed will help to identify the problems associated with the teaching profession and it will enable policy makers or curriculum planners to enact and implement programme and policy that will help to bring the teaching profession competitor favourably with other profession.

Finally, the findings will also create an avenue or opportunity for further studies or researches on this topic and related topics.

  1. 4Scope of the Study

The study is focused in Ebonyi State University Undergraduates. It limits itself to identifying factors that limit students’ interest towards teaching profession.

  1. 5Research Questions

 The following research questions guided the study:

  1. How do undergraduate students think or feel about teaching profession?
  2. To what extent do the parents, government and teachers’ attitude affect the undergraduates interest towards teaching profession?
  3. To what extent does factors like poor stipend and tedious nature of the job affect students’ attitude towards teaching profession?
  4. What are the possible remedy for improving students’ attitude towards teaching profession?

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Asset Recognition and Fair Value Consideration: International Accounting Standard in Nigerian

Asset Recognition and Fair Value Consideration: Evaluating the International Accounting Standard in The Context of The Nigerian Environment


This study evaluates the International Accounting Standard (IAS) provisions on asset recognition and fair value consideration in Nigerian environment taking auditing firms and incorporated firms in Ebonyi State as a case. Specifically the study sought to determine the influence of cultural background of directors/ auditors on asset recognition and fair value consideration in Nigeria, to ascertain the effect of the final value (carrying value) given to assets in the companies in Nigeria, to ascertain the effect of technical competencies of directors/auditors on asset recognition and fair value consideration in the Nigerian environment and to assess the auditor’s responsibilities on asset recognition and fair value consideration in Nigeria. A cross-sectional survey design was adopted. Data were collected through primary source. The populations of the study were drawn from two groups which comprises directors and auditors (called directors group) managers and accountants (called the managers group) of the selected audit firms and incorporated firms audited by the audit firms in Ebonyi State. Selection of samples was done through stratified random sampling technique in which 82 and 68 of each of the sample were selected. Two sets of questionnaires were prepared for the two sample groups. Data were analyzed using percentages, mean and standard deviation and t-test statistic for testing the hypotheses at 0.05 level of significance. Results obtained showed that both the two groups of respondents agreed that cultural background of the directors/auditors affects asset recognition and fair value consideration in Nigeria and that corruption affects final value (carrying value) given to assets in companies in Nigeria. It was also found that technical competencies of directors/auditors affects asset recognition and fair value consideration in the Nigerian environment and that auditors have some responsibilities and that these responsibilities affects asset recognition and fair consideration in Nigeria. The implication of these results are important in that they suggest that cultural background, corruption, technical competencies and auditors responsibilities affects how directors/auditors perceive asset recognition and fair value consideration and as a results differences in cultural background across countries could lead to differences in asset recognition and fair value consideration. Based on results obtained, this study recommended that national accounting standard board should set up an international financial reporting standard task force and fair value accounting should be limited for assets and liabilities for which there is active markets. Moreso, auditors and other financial personnels should be exposed adequately to training on technical size of fair value accounting until they are competent enough to audit financial statement based on fair value accounting and be provided with necessary experts report.



1.1.      Background of the Study

            The concept of fair value dates back to 1975 when the Financial Accounting Standard Board (FASB) issued Statements of Financial Accounting Standard No 12: “Accounting for certain Marketable Securities”. Since then, it has continued to make waves in the accounting profession. Following the coming together of several accounting professional bodies, the issue of fair value accounting was again debated. The debate continued until 2001 when International Accounting Standard Board (IASB) was formed. The standard provides for mandatory disclosure of procedures for recognizing financial assets and fair value consideration. Specifically, International Financial Reporting Standard 13 (IFRS 13) deals on fair value presentation.

Fair value is viewed by the Financial Accounting Standards Board (FASB) as the price at which an asset or liability could be exchanged in a current transaction between knowledgeable, unrelated willing parties (Landsman, 2006). The International Accounting Standard Board (IASB) defines fair value as the amount for which an asset can be exchanged or liabilities settled between knowledgeable willing party in an arm lengths transactions. In Ryan (2008), Fair value accounting is regarded as an approach to financial reporting in which firms are allowed to use an ongoing bases to measure and report certain assets and liabilities. Using fair value accounting, firms are expected to report losses and gains when the values of their assets decreases and liabilities increases. Those losses reduce companies’ reported net income. Recent market experience of the global Economic melt down has compounded the difficulties associated with financial instrument valuation in condition of sufficient or insufficient market information. There is need for auditors to understand the rules and principles of accounting as it relates to fair value as well as disclosure requirements so as to be able to adequately apply them, anywhere, world over, hence are required by these standards/provisions to make their examinations based on the provisions of the global standards. 

            The kind of information available to management for estimation of asset values differs widely and this affect estimation in relation to fair value. It may be assumed that the degree of estimating accounting values may also be affected by differences in cultural background, corruption, level of technical competence and auditors responsibilities. It is on this ground that Hornby (2004) observed that cultural background of a people reflects to their arts, customs, habits, beliefs, values, behaviours and material objects that constitute their way of life. The way of life of an individual may be influenced by series of external factors such as corruption, competence or responsibilities bestowed on the individual. Kimbro (2011) describes corruption to exist on an organized system when someone in a position carry out his functions to the detriment of the firm corporate objective by the abuse of power. This corrupt practices can take the form of accounts falsifications and manipulation by the financial personnels, (directors, auditors and accountants inclusive). The nature of work bestowed on them requires a high level of ethics and that account prepared by them must be fraud free, ensure proper accountability, transparency that follow the laid down accounting principles, policies and standards (Ezeani, Ogbonna, Ezemoyih and Okonye, 2012).

In the preparation of the financial statement, it may be assumed that Nigerian directors, auditors or accountants requires basic technical competence and specific accounting knowledge upon which to effectively and efficiently discharge the responsibilities expected from them. Technical competence is the ability of the financial personnels to make use of accounting standard on asset recognition and fair value consideration. It is on this note that Aguolu (2002) posits that auditors is expected to have a perfect understanding of the activities of the organization and be conversant with both current accounting theory and practice. The possession of natural skill and competence may enable the auditors to determine the best value that should be attached to the asset where there is absence of market price. It follows therefore that accounting estimate is an estimation of monetary value where there is no precise means of measurement. Measurement and recognition of financial assets are contained in International Financial Reporting Standards (IFRS) 9. Measurement and disclosure of fair value are significant in financial reporting framework. Therefore, fair value can be measured through historical cost, current cost and realizable value.

            However, for more than 50 years fair values have played significant role in the United State generally accepted accounting principles (GAAP). Ryan (2008) stated that accounting statement that required the use of fair value accounting have considerably increased in number and significant in recent years. The Financial Accounting Standards Board (FASB) in September, 2008 issued an important and controversial new standard known as Statement of Financial Accounting Standards No. 157, fair value measurements (FAS 157). The standard significantly provides more comprehensive guide to assist companies in fair value estimation. The practical applicability of this guidance has been tested by the extreme market conditions during the ongoing credit crunch (Ryan, 2008).

            In the conduct of an audit of an organization, audit evidence are presented to the auditor together with other information supporting the assertions, classes of transactions and balances. The evidence and information contained in the primary documents were been checked by the auditors, in terms of the initiation, authorization, postings, amongst others. The auditor does not readily believe what he or she has been presented with. They have to undergo series of measurement and recognition processes in order to ascertain the actual position of the financial assets. The series of measurement and recognition done would help the auditor in identifying and correcting the various errors and misstatements in the financial statements. This will enable the auditor to make informed opinion on the account examine by him.

            For asset recognition, the auditor uses verification principles to substantiate the evidence provided. Verification principles include checking the existence of the asset, confirmation of authorization, confirmation of title, confirmation of costs or value, physical inspection of the asset, presentation and disclosure. The verification procedures of assets found in a financial statements depends largely on the original transactions being accurately recorded and adequate distinctions made between capital expenditure and revenue. It also depends on proper authorization procedures of the entity. Asset in view of IASB (2001) is defined as probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. Recognition of assets in annual reports and accounts involves making a decision about trade off between reliability and relevance. The decision normally is based on proof and verifiability of the asset. In the absence of market price of an assets, there may be problem with asset recognition and measurement. Incurring of cost may be a significant evidence of acquisition or enhancement of future economic benefits (Siegel and Borgia, 2007).

            Asset recognition by an auditor involves verification to ascertain cost, authority to purchase, ownership, value, existence and benefit of the asset to the business. Therefore, the auditors, Directors, accountants and managers of audit firms and incorporated firms audited by those audit firms are pertinent in generating information for the study. So many scholars have posited over the years on factors that could undermine fair value measurement and asset recognition in Nigeria (Doupnik and Riccio 2006; Ezeani et al, 2012; Kim and Yhoon, 2012, Okafor and Ogiedu, 2012; Chan Lam, Smieliavskas and Ye, 2010). Some of these scholars emphasized cultural difference (Doupink and Riccio, 2006), corruption and manipulations (Ezeani et al, 2012), level of technical competence (Kim and Yhoon, 2012), and auditors responsibilities (Chan et al, 2010). None of these researchers have evaluated the influence of these factors on asset recognition and fair value consideration in relation to International Accounting Standard in the Nigerian environment. Hence, the present study sought to evaluate the International Accounting Standard on asset recognition and fair value consideration in Nigeria

1.2       Statement of the Problem

            The auditor’s verification of a company’s title to any of its assets is normally done by inspecting the documents of title or by obtaining certificate as at the balance sheet date from third parties who hold such documents. But where the value of the asset is not known to the Directors of the company, it becomes the responsibility of the auditor to guide them in giving value to the asset with the use of the prevailing market value, known as fair value. Unavailability of a market price or the rate at which an asset can exchanged creates measurement and recognition problems but where such market partly exists, Directors/Auditors determine the best value that should be attached to these assets. Unfortunately, some key issues that have been argued over the years are the reliability of these values owing to the high rate of corruptions in the Nigerian business environment, varying cultural orientations, technical competence and responsibilities bestowed on Directors and auditors by the various status in Nigeria. For instance, scholars such as Schultz and Lpoez (2001); Hodge (2003); Holtfreter (2004); Doupnik and Riccio (2006); Tsakuma (2002); Albrecht (2009); Albrecht (2010); Chan et al  (2010); Marinika (2011); Sera, Alireza and Mohammed  (2011); Ezeani et al (2012); Kim and Yhoon (2012); Ahmed (2012); and Okafor and Ogiedu (2012) have argued that such factors could undermine fair value measurement and asset recognition in Nigeria. How and the extent to which these variables constitute a problem especially in Ebonyi State, Nigeria has not been unfolded, hence need for this study.

1.3       Objective of the Study

            The broad objective of the study was to evaluate the International Accounting Standard (IAS) provisions on asset recognition and fair value consideration in the Nigerian environment taking Ebonyi State as a case. The study is sought to achieving the following specific objectives.

  1. To determine the influence of cultural background of Directors/auditors on asset recognition and fair value consideration in Nigeria.

ii.         To ascertain the influence of corruption on final value (carrying value) given to assets in the companies in Nigeria.

iii.       To ascertain the influence of technical competence of Directors/auditors on asset recognition and fair value consideration in the Nigerian environment.

iv.        To assess the auditor’s responsibilities on asset recognition and fair value consideration in Nigeria.

1.4 Research Questions

            The study was guided by four research questions derived from the specific objectives of the study.

1.         What is the influence of cultural background of Directors/auditors on asset recognition and fair value consideration in Nigeria?

2.         What is the influence of corruption on final value (carrying value) given to assets in the companies in Nigeria?

3.         How do technical competence of Directors/auditors influence asset recognition and fair value consideration in the Nigerian environment?

4.         What are the responsibilities of auditors on asset recognition and fair value consideration in Nigeria?

1.5.      Statement of Hypotheses

H01:     There is no significant difference in the mean responses of directors group and managers group on the influence of cultural background of Directors/auditors on asset recognition and fair value consideration in Nigeria.

H02:     There is no significant difference in the mean responses of Directors group and managers group on the influence of corruption on final value (carrying value) given to assets in the companies in Nigeria.

H03:     There is no significant difference in the mean responses of Directors group and managers group on how technical competence of Directors/auditors influence asset recognition and fair value consideration in the Nigerian environment.

H04:     There is no significant difference in the mean assessment of Directors group and managers group on the responsibilities of auditors on asset recognition and fair value consideration in Nigeria.

1.6       Significance of the Study

            The importance of asset recognition and fair value consideration provided by the International Accounting Standards in context of the Nigerian environment cannot be over-emphasized. Bearing this situation in mind, the study will be significant to different groups of people: firms, government and supervisory agencies, shareholders, future researchers, directors/auditors, academics and others as shown below:

            The study shows that human resource is considered the most important resource in every entity because it represents the resource that controls and directs the other resources. Therefore it brings to the attention of firm owner that the competence of financial personnels is important for credible financial reporting. It also stresses that high technical competence of the directors/auditors in asset valuation is of great importance for firm’s performance; hence, there is the need for firms to improve the quality of their performance by employing qualified accounting and financial personnels. Firms also have to learn not to attach much interest on paper qualification but on necessary skills and knowledge that will help their employees to plan and perform audit procedures that is related to firm’s asset values.

            The government and supervisory agencies will benefit from the outcome of the study by utilizing the result in determining the level of firm’s assets valuation and disclosures. The study exposed the duties and responsibilities of the directors/auditors in the recognition of company’s asset and financial reporting in accordance with generally accepted accounting and auditing standards.  

            This study assist in decision making processes on the level of asset recognition, disclosures and the relevance of financial accounts prepared by firms in Nigeria. Shareholders (providers of fund), investors with other financial statements users depend heavily on financial statements more especially for assets that has no available requisite markets, that set prices before taking decisions. The shareholders will benefit from the study; it will delineate the responsibility of the auditor from the management of the company especially in matters that will assist in risk reduction.

            Future researchers will find this work of great relevance since not much research has been carried out in this area especially in Nigerian environment. The study has provided empirical evidence that culture, corruption, technical competence of financial personnels and auditors responsibilities has significant effect on fair value consideration of assets in Nigeria. The fair value requirements under international accounting standard are discussed and evidence of value relevance of fair value is also highlighted. These will serve as a reference material to assist future researchers in their own study.

            The study shows that the duties and responsibilities of directors/auditors will enable the management to coordinate operations of the entire organization/firm with a view to achieving their overall objectives and aspirations. It is clear that accounts falsifications and manipulations have accounted for essence of ethics in business, leads to company’s bankrupancy, loss of investments and savings. Directors/auditors will see the responsibilities of each group in terms of asset recognition and fair value consideration.

1.7       Scope of the Study

            The study focused on 20 selected audit firms and incorporated firms audited by those audit firms in Ebonyi State. Specifically, the study focused on the Directors, auditors, accountants and managers of those firms in Ebonyi State as listed on page 80 to 81. The study also covered the influence of cultural background of directors/auditors, corruption, technical competence and auditors responsibilities on asset recognition and fair value consideration as perceived by the respondents.

1.8.      Limitations of the Study

            The major limitation of this study is inadequate of substantial empirical evidences on asset recognition and fair value consideration among firms and incorporated firms in Ebonyi State, Nigeria. The implication of this is that most of the arguments used in the study were scholars who studied in similar areas in the developed countries whose country-specific factors such as enforcement of laws and cultural differences exist.

            This study also focused mainly on auditing firms and incorporated firms with offices in Ebonyi State and so the results should be carefully interpreted. Again the study excluded financial firms (banks, insurance and other financial firms) as their valuation techniques are not always in the same line with firms under study. Therefore findings did not indicate the information on asset recognition and fair value consideration of financial firms.

            Another limitation of the study is on the uncorporative attitude of respondents. The researcher had difficulty in getting all the copies of the questionnaire filled, returned or granted interview particularly on such matters concerning business organizations for reasons best known to them. Logistics problems were seriously encountered in effort to visit the areas the researcher needed to source useful information. The cost implications, time constraints and the usual bureaucratic bottlenecks were very serious limitations on this type of studies. However, the researcher was able to achieve the goal of the research through resilience and determinations. Despite the effort of the researcher, some of the respondents did not return their questionnaire.

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Jatropha Tanjorensis In Haematological Indices In Anaemic Mice

Assesment Of The Aqueous Leaf Extract Of Jatropha Tanjorensis In Haematological Indices In Anaemic Mice.


Anaemia is a common blood disorder that affects people of all ages, although the people at greater risk are the elderly, young women of child-bearing age and infants. Aneamia is characterized by a decrease in Haemoglobin Concentration (Hb), Red Blood Cells Count        (RBC) and Packed Cell Volume (PCV) (Okochi et al., 2013).in recent time, natural product of plant sources have been the centre of focus as the main source of new, safer and more effective bioactive compound with medicinal properties. The aim of this work is to determine the antianaemic effect of Jatropha tanjorensis. A total of twenty mice were used for the study seventeen were induced with parasitaemia while three were used as the control. The induced mice were subdivided into five groups and treated with different doses of both standard drugs and extract (100mg/kg and 400mg/kg) for 4 days. After treatment the mice were sacrificed and the blood collected were used for packed cell volume, Red blood cells count,white blood cell count, haemeglobin count. The result showed that treatment with extract of Jatropha tanjorensis (100mg/kg and 400mg/kg) has a significant effect on the mice. There was a decrease in the red blood cell level of all the grouped mice but it was less with group 4 and 5 treated with the extract (100mg/kg and 400kg/kg). The packed cell volume level of all the groups increased with a predominant increase found within members of group 4 and group 5 and an increase level of all the heamaglobin level of all the groups except group 1 increased with a predonminant increase found within members of group 4 and group 5. There was also an increase in the white blood cells of all the groups as a result of the bone marrow hyper activation to produce red cells which leads to the release of much white blood cells in the circulating blood. The increase in the animal body weight were also observed .the result of the effect of the aqueous leave of Jatropha indicates that there is a decrease in the weight compare to the control group. From the results it were observed that the extracts of Jatropha tanjorneis has a significant inhibitory activities against sensitive P. berghei in mice. This study confirms the effectiveness of the leaves of Jatropha tanjornisis in treatment of anaemia.



1.1 Background of the Study

Anaemia is a common blood disorder that affects people of all ages, although the people at greater risk are the elderly, young women of child-bearing age and the infants. Aneamia is characterized by a decrease in Haemoglobin Concentration (Hb), Red Blood Cells Count (RBC) and Packed Cell Volume (PCV) (Okochi et al., 2013). The anaemia prevalence remains high in Africa, with an overall incidence of 64.6% in children, 55.8% among pregnant women and 44.4% among young girls (WHO, 2006).

This condition is not a disease but could develop as a result of various diseases. There are many types of anaemia (Ogbe et al., 2010), many of which are rare but in all cases there is lower than normal number of circulating red blood cells. Presently, more than half of the world’s population experience some form of anaemia in their life time (Duff, 2008). Theincidence of anaemia is higher in the third world than in developed countries due to thepresence of many aggravating factors such as poor nutrition, high prevalence of blood parasites like, plasmodium, trypanosomes and helminthes infestation. It is also known that women are susceptible to anaemia during pregnancy due to high demand from the developing foetus (Ong, 1973). Immense benefits have been derived by man from using medicinal herbs in disease management because they are relatively safer, more affordable and sometimes offer better therapeutic value than synthetic drugs (UNESCO, 1998). The increasing discovery of more medicinal plants demanded for increased scientific scrutiny of their bioactivity so as toprovide data that will help physicians and patients make wise decision before using them.

Green plants are most significant in their role as producers of food. From them directly or indirectly come animal foods. Proteins, carbohydrates and fats as well as accessory nutrients such as vitamins and minerals are all made available to man and other animals through green plants. Plants are also used as medicine. Medicinal plants are the sources of many important scientific drugs of the modern world (Oduola et al., 2007). The incidence of anaemia is higher in the third world than in developed countries due to the incidence of many aggravating factors such as poor nutrition, high prevalence of blood parasitic infections for example, plasmodium, trypanosomes and helminthes infestation.

Although there are various drugs for the treatment of anaemia, they are not affordable to many poor people especially those in the developing countries such as Nigeria. In addition,the rural populations in various parts of the world do not have adequate access to high quality drugs for the treatment of anaemia, so they depend heavily on plants and herbal products for the treatment of diseases. As a result of the fact that anaemia is very common and the incidence is likely to increase in future (Duff, 2008), there is need to prevent it or seek for more cost-effective and better treatment strategies.

Blood transfusion is the fast and reliable technique of saving lives in severe cases of haemolytic anaemia, but some religious and cultural beliefs are strongly opposed to receiving or donating of blood for another’’ survival. Disease conditions such as hepatitis, ebola and AIDS have remained a great threat to blood transfusion as blood screening techniques are poorly handled especially in rural dwelling, mainly due to absence ofnecessary expertise or equipment. Psychological trauma, blood incompatibility and clinical complications (such as iron overload) at times pose challenge for this procedure. It is therefore pertinent to opt for a more affordable, convenient, acceptable and less traumatic strategy for treatment or prevention of anaemia (Oluwale and Akingbala, 2011).

Jatropha tangorensis (J. tangorensis) belongs to the family “Euphorbiacea”. Other species are Jatropha curcas, Jatropha glandulifera, Jatropha gossypifolia, Jatropha multifida,Jatropha podagrica and Jatropha intergerrima. It is a bushy, gregarious shrub of about1.8meters in height. The leaves are 3-5 lobed, palmately, 20cm glandular hair. Jatropha tanjorensis is a perennial shrub, up to about 15ft (5m) tall having a stem with thick greenglabrous. It is mostly herbaceous or somewhat succulent, becoming woody at the base.

The leaves are alternate with long petiole, palmate veined, the leaves margin are irregular orwith 3.5 shallow lobes. The flower is point which is acute to obtuse, small, yellow,unisexual that clusters in leaf axils, mostly hidden in foliage. The fruits are ovoid with 3-locular capsule which are initially green and fleshy, which turns brown or almost black anddry at maturity (Little et al., 1974).

Although a lot of work has been done on this plant like nutritional and antimicrobial properties of Jatropha tanjorensis leaves, but studies on the potency of this plant as a remedy to haemolytic anaemia have not been reported.

This study can give some indication if this plant can ameliorate haemolytic anaemia, and can be used as an alternative for the prevention of haemolytic anaemia.

1.2 Aim

To determine the effect of Jatropha tanjorensis extract on malaria induced anaemia in mice.

1.3 Objective

i.       To determine the effect of aqueous leaf extract of Jatropha tanjorensis in haematological indices (Iwalewa et al., 2005) to packed cell volume (PCV), Haemologlobin, White blood cells, (WBC), Red blood cells (RBC) in mice.

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Antilipidemic and Antioxidant Properties of Albuca Nigritana

Antilipidemic and Antioxidant Properties of Bulb Extracts of Albuca Nigritana in Albino Wistar Rats


This study was undertaken to investigate the chemical composition, antilipidemic and antioxidant properties of bulb extracts of Albuca nigritana (Ayummuo) on carbon tetrachloride-induced toxicity in albino rats. The phytochemical and proximate composition of deionized water and diethylether extract were determined using standard methods. A total of fifty five (55) adult male rats were randomly placed in eleven groups designated 1-11, each having five rats. Group 1 received distilled water, while groups 2-11 were given a single dose of 2.5 ml/kg body weight carbon tetrachloride intraperitoneally on the fourteen day of administration of extracts. Group 2 received CCl4 only while group 3 was treated with 10 mg/kg body weight of vitamin C. groups 4, 5, 6 and 7 were administered with 200, 400, 600 and 800  mg/kg body weight, respectively, of Albuca nigritana deionized water extract through oral intubation, while groups 8, 9, 10 and 11 were given 200, 400, 600 and 800  mg/kg body weight of Albuca nigritana diethylether extracts respectively for fourteen (14) consecutive days after which the rats were fasted overnight and sacrificed. The phytochemical screening revealed presence of alkaloids, terpeniods, saponnins, cardiac glycosides, anthocyanins, tannins and flavanoids in concentrations that varied significantly (P < 0.05) between the solvents proximate analysis reveals the presence of ash, fat, moisture, protein, fibre and carbohydrate that also varied significantly with the solvents. The antioxidant indices (catalase, CAT, superoxide dismutase, SOD, glutathione reductase, GR.) were found to decrease significantly (P<0.05) in group 2, while Malondialdehyde, MDA increased significantly (P<0.05) when compared to group 1 (normal control). On treatment with vitamin C and deionized water and diethylether extracts, the activities of CAT, SOD, GR, increased significantly (P<0.05), while the level of MDA decreased significantly (P<0.05). Low density lipoprotein, total cholesterol and triglyceride showed significant (P<0.05) increase, while high density lipoprotein concentration reduced significantly (P<0.05) in group 2 when compared to group 1. Pretreatment with vitamin C and the extracts, high density lipoprotein increased significantly, (P<0.05), while low density lipoprotein, total cholesterol and triglyceride  reduced significantly (P<0.05).The results obtained from this study indicate that bulb extracts of Albuca nigritana may possess antioxidant and antilipidemic properties, and this may be due to their chemical constituents. These properties of the extracts may be partly responsible for the applications of the bulb of Albuca nigritana in treatment and management of some cardiovascular disease.


1.1 Background of the Study

The family Hyacinthaceae comprises about 46 genera with 700-900 species found in North America, Eurasia and Africa. Members of the family Hyacinthaceae are found in all parts of Uburu in Ebonyi State, Nigeria on rocky outcrops devoid of shady trees. They are known to contain phytochemicals which are useful for a number of purposes Temikotan et al., (2013). They are generally rich in alkaloids and saponins (Davidson, 2009). These phytochemicals, along with tannins, phytates, cardiac glycosides and other phenolic compounds have pronounced biological and physiological consequences in microbes Temikotan et al., (2013). The leaves form a bulb which opens with lanceolate or linear-lanceolate blades. The leaves are of different shades of green, glabrous, with entire margin, sometimes spotted as in some members of the genus Scilla or with patches of whitish colour as in Ledebouria (Leisher, 2000; Manning et al.,2002). Hyde and Werstent (2009) described some members as having linear leaves with smooth, undulate, ciliate or papillose margin.

Medicinal plants are used in healing as well as curing of human and other animal diseases owing to the presence of phytochemical constituents. Integrating the use of plants into medicinal systems is due to their low cost, drug resistance, limitations of medicine, medicinal value, cultural exchange and commercial value Valiathan, (1998). Plants are very good sources of medicinal compounds that have continued to play a primary role in the treatment, management and cure of diseases, relieve pains and maintenance of human health since ancient times (Matsuada et al., 2011). The medicinal properties of plants may be due to some biochemical constituents that exert physiological action on the system. There has been considerable interest in the study of plants for the purpose of medicinal application and plants have been the basis for medical treatments through much of human history, and such traditional medicine is still widely practiced today (Fabricant and Farnsworth, 2001). According to Nostro et al., (2000) medicinal plants have been identified and used throughout human history. The use of plants as medicines predates written human history. Ethnobotany (the study of traditional human uses of plants) is recognized as an effective way to discover future medicines.

The use of plants extracts such as Albuca nigritana in the control of pests and diseases as well as in preservation of food is as old as human history.  Rojas et al. (2006) stated that ancient Egypt had developed the use of extracts from plants in the preservation of food, antimicrobial control and in embalming the dead. There is continuous rise of interest in the search for antilipidemic, antioxidant and antimicrobial agents from plants.

Phytochemical analysis reveals the various chemicals present in a plant material. Plants have the ability to synthesize a wide variety of chemical compounds that are used to perform important biological functions, and to protect the plants against attack from predators such as insects, fungi and herbivorous mammals. At least 12,000 of such compounds have been isolated so far, a number estimated to be less than 10 % of the total (Tapsell et al., 2006, Lai and Roy 2004).

Many phytochemicals, particularly the pigment molecules, are often concentrated in the outer layers of the various plant tissues. Levels vary from plant to plant depending upon the variety, processing, cooking and growing conditions (King and Young, 1999).

The chemical constituents of plants have been of immense importance to human. Man’s motivation to characterize plant secondary metabolites is often driven by commercial interest as they have been the source of valuable drugs, pesticides and chemicals important in the food industry (Lea and Leegood, 1999). It is, therefore, imperative to investigate the usefulness of the plants as source of medicine in treatment of diseases . Hence, our study was set out to determine the phytochemical constituents; the antilipidemic and antioxidant properties of Albuca nigritana plant extracts and assess their relevance to drug development.

1.2       Aim and Objectives

This study was aimed at determining the antilipidemic and antioxidant effect of Albuca nigritana against carbon tetrachloride -induced toxicity in rats.      

The specific objectives are to:

  1.  Determine the phytochemical composition of diethylether and deionized extract of Albuca nigritana.
  2. Determine the effect of diethylether and deionized extract of Albuca nigritanaon  the lipid profile of rats.
  3. Determine the effect of diethylether and deionized extracts of Albuca nigritana on antioxidant indices of albino rats.
  4. Comparism of the effects of the extracts on rats.




Albuca nigritana plant commonly called Nigerian squil is a plant that belongs to the family of Hyacinthaceae. Albuca nigritana are mostly found in damp places. They produce green spindle-like leaves that form a bulb; the leaves are of different shades of green. Albuca nigritana has been shown to contain some important phytochemicals and as such possess antibacterial properties. (Temikotan et al., 2013) The family Hyacinthaceae comprises about 46 genera with 700-900 species found in North America, Eurasia and Africa. Members are found growing throughout Ebonyi State, Nigeria especially in areas devoid of shady trees.


Kingdom      Plantae

Division       Angiosperms

Class           Rosids

 Order          Fabales

 Family        Hyacinthaceae

 Genus       Albuca

Species     Nigritana


There are many phytochemicals found in Albuca nigritana, other plants, and even animal species. These are generally grouped as follows:  

2.2.1    Alkaliods

Members of the hyacinth family, especially the members of the subily Urginoideae are very poisonous due to the presence of the alkaloid bufotenin which is described as toxic even in small doses. They also cause hallucination when mistakenly ingested by grazing animals. This implies that, from members of the family, potential pesticides could be obtained which can be used as rodenticides, insecticides and molluscicides (Taiz and Zeigner, 2002). The presence of alkaloids in members of the family indicates their possible use in the control of bacterial and fungal diseases (Asl et al., 2008).

Alkaloids are found in plants, animal species such as poison-dart frogs  and fungi but are often found in plants which are mostly available in many families of flowering plants that possess many common characteristics such as nitrogen that are derived from amino acids, that may be basic or non-basic forms that includes quaternary compounds and N-oxides. The alkaloid extracts obtained from medicinal plant species of African and Nigerian origin have been of therapeutic values which include antimalarial and antimicrobial properties Boakye-Yiadom (1979) antihyperglycemic, and anti-inflammatory pharmacological effects Tackie and Schiff (1993). Alkaloids have bitter taste, colourless, crystalline solids, and are nonvolatile. Alkaloids are mostly classified based on their chemical structure. For instance, indole alkaloids contains ring system, in addition to, alkaloids are grouped based on the biological system that there are found. For instance, the opium alkaloids are available in opium poppy.

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Anthropometric Profiles and Blood Pressure of Quarry Students



1.1    Background of the study

In our daily life it is imperative that one engages in a source of livelihood to survive and meet up with the challenges posed by everyday life. The urge of survival is dependent on some factors like competition. Again coupled with the ever increasing population, man in his survival stride has embraced industrialization thus to neutralise the constraint unemployment may pose. Industrialization has been recognised as the main solution to the problem of unemployment in developing countries like Nigeria, for these industries to work out it must depend on the workers or labourers efficiency which is closely related to their health (Satyanarayana et al., 1977).

Occupation has its positive health promoting effect, as the financial dividends provide the workers with the necessities of life, but the importance of occupational health is often overlooked (Aliyu and Shehu, 2006). According to WHO and ILO (1950), Occupational Health is the promotion and maintenance of the highest degree of physical, mental and social well-being of workers in all occupations by preventing departures from health, controlling risks and the adaptation of work to people, and people to their jobs.  Despite the various labour act, factories decree and legislations by the federal government, studies have shown that Nigerian workers are constantly been exposed to occupational hazards (Awoyemi, 1999).  Hazard is defined as the presence of a material or condition that has the potential for causing loss or harm (Park, 2005), while occupational  risks and hazards are the health problems employees’ face in their work environment and how those health problems affect the health status of employee and their family (Agnihotram, 2005). It can also be defined as diseases, accidents and other hazards arising from the work environment or situations that arise in the attempt to perform tasks in any occupation. It is a compensable disease that arises out of and in the course of employment (Ahmed and smith, 2010).

Globally, there are 2.9 billion workers who are exposed to hazardous risks at their work places (Awan, 2001). The risks labourers face during their work may have a good impact on them or the other way round contribute negatively.

1.2         Statement of the problem

      The inevitability of manual labour can’t be overemphasized in most African and other third world countries of the world including Nigeria. In fact, there is no other means of livelihood for  the poor and rural dwellers in Nigeria other than strenuous works and little or no health care is given to these workers and equally the little pay they receive daily constitute a constraint to their health care as they can’t afford the expensive care hospitals provide , also educational background of the workers is terribly poor as few or none of the them know the health implications and occupational risks they are constantly exposed to on their day to day activities, therefore it is important that assessment of the blood pressure, weight, height, body mass index(BMI) be taken to help the workers on how they can minimise the push they give their bodies during working periods so as to live a more balanced and strong life and not to minimize their lifespan.

1.3   General objective

This research was generally carried out to comparatively analyse the anthropometric profiles and blood pressure of quarry workers and Ebonyi State University students in Abakaliki metropolis.

  1.    Specific objectives

  The specific objectives are to:

  1. Establishment of the normal values of the blood Pressures and anthropometric variables of quarry workers and students of Ebonyi State University and the likely impact of the occupation on the subjects.
  2. Examine the relationship of  blood pressure and known anthropometric variables  such as age (A), weight (W), height (H),  body mass index (BMI), waist   circumference (W C) and  body surface area(BSA) with blood pressure of quarry workers both and students.
  3. Examine the impact of activity in the blood pressure parameters measures in the blood pressures of the quarry workers and students.

1.5        Significance of study

              The importance of this study cannot be overemphasized as it will help to show the impact of works and occupation on the blood pressure of quarry workers and students and this can help the both subjects to minimise their working capacity in other to maintain balance and minimise stress.

1.6       Limitation of the study

The study limitations are:

  1. For practical reasons, the assessment was carried out before the  working hours has commenced, this was due to the refusal of the management to spare workers during working hours as per their opinion would affect the factory’s productivity significantly, thus only 4 sites in the factory was assessed.
  2. Again, ignorance and superstition equally posed a constraint to the assessment as few of the labourers turned up and again most believed that if such assessment were carried out on them the data gotten may be used for diabolical reasons and thus they refused to turn up.
  3. The turn up was relatively poor as the workers felt the assessment would have been to elevate their financial status but since none was forthcoming they refused coming out.

1.7      Scope of study.

           The study is limited to the assessment of blood pressure of 105 participants within the age bracket of 18 to 30 years using M2 automatic blood pressure monitor, weight, height, waist circumference and pulse rate of manual labourers and students after which body mass indices (BMI) and body surface areas (BSA) were both calculated and appropriate inference made with the gotten data.



2.1     Description of blood pressure            Blood pressure is a measure of the force that the circulating blood exerts on the walls of the main arteries. The pressure wave transmitted along the arteries with each heartbeat is easily felt as the pulse the highest (systolic) pressure is created by the heart contracting and the lowest (diastolic) pressure is measured as the heart fills (Carlene et al., 2004). It may also be regarded as the product of cardiac output and peripheral vascular resistance. Cardiac output determines the highest level of blood pressure, which is called systolic blood pressure (SBP) and peripheral resistance determines the lowest level of blood pressure, called diastolic blood pressure (DBP) (Barret, 2009). In the body, the arteries carry blood away from the heart while veins returns blood to the heart. As blood travels through the arteries, it presses against the walls of the arteries. Blood pressure is most commonly measured via a sphygmomanometer, which historically used the height of a column of mercury to reflect the circulating pressure (Booth, 1977). Traditionally, blood pressure was measured non-invasively using a mercury tubesphygmoman- ometer, which is still generally considered to be the gold standard of accuracy (Ogebegbe et al., 2010). More recently other semi-automated methods have become common, largely due to concerns about potential mercury toxicity (O’brien, 2001), although cost and ease of use have also influenced this trend (Ogebegbe et al., 2010). Early alternatives to mercury-tube sphygmomano- meters were often inaccurate, but modern validated devices which have similar accuracy to mercury devices are already in place (Ogebegbe et al., 2010).

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Genetic Diversity Among Rice Cultivars

Analysis of Genetic Diversity Among Rice Cultivars in Ebonyi State Using Inter Simple Sequence Repeat (ISSR) Marker


The genetic diversity and similarity among 38 different Abakaliki rice cultivars cultivated in Ebony State was studied using ISSR ( UBC 835) marker. Seeds of the different rice cultivars were collected from four different local Government areas of Ebonyi State and raised in pot soil in EBSU Biotechnology Research and Development Centre green house for 3 weeks. Young leaves of the rice plants were collected for genomic DNA extraction using CTAB method (Cethyltrimethyl ammonium bromide). The   extracted DNAs from the different accession were amplified with UBC 835 primer using PCR procedure. The PCR products were separated into distinct DNA bands of different sizes in 1.5% agarose gel by electrophoresis. The gel bands were scored for presence or absence of specific bands using Microsoft excel and ladder DNA. The gel result revealed a total of 49 bands and the presence of 6 distinct alleles ranging in size from 450 bp to 1800 bp across the different cultivars. The allele with maximum occurrence was 550 bp which was amplified in 17 accessions while the allele with the minimum occurrence was 1800 bp which occurred only in one accession (19, mkpuru mkpuru). However, the rice cultivars with the highest number of alleles was accession (17, 22, 24, 25 and 28) which had three alleles.  The result also showed the PIC value and percentage polymorphism of the marker to be 0.591 and 100% respectively. This study revealed that the rice cultivars cultivated in Abakaliki are genetically diverse.


  1. Background of the Research

Rice is one of the world’s most important food crops, providing food for more than one third of the world’s population and that it is one of the most important staple food crops of Africa, Asia and South America ( Londo et al, 2006). It is no longer a luxury food but has become the cereal that constitutes a major source of calories for the urban and the rural populations (Sasaki and Burr, 2000). There are two major species of rice, Oryza sativa (Asian rice) and Oryza glaberrima (African rice) (Lin, 2005). Several other minor rice types have been identified with genetic markers (Fukuoka et al., 2001). Rice is the main source of the 35-60% dietary calories consumed by more than 3 billion people, and it is considered as the world’s most diverse crop and probably, the most versatile crop (Li et al., 2003).

Nigeria plays a prominent role in rice production and consumption in West African sub-region, with production statistics of about 50% (Ogunbayo et al., 2005). Ebonyi State, with its capital city- Abakaliki, can be called the home of local rice production in Nigeria. It is made up of savanna and semi tropical vegetation, humid, sandy and marshy soil. It is also adorned with moisture soil for growing of varieties of cash and food crops including rice, yam, cassava and cocoyam (Nwanze et al., 2006). The production of Abakaliki rice, as reported by (Udemeze, 2010), has made Ebonyi State a commercial hub for the agric-sub sector. Moreover, 80 percent of Abakaliki rice is grown organically against the use of synthetic chemical fertilizers, because of the wide distribution of the fertile soil in the State (Imolehin and Wada, 2000).

Molecular markers help to achieve the best understanding of this genetic variation in the different species. Therefore, molecular characterization could reveal their phylogeny and this information would be quite useful in utilizing these germplasms in genetic improvement of the existing rice varieties. Molecular marker based genetic diversity analysis (MMGDA) has the potential for assessing changes in genetic diversity over time and space (Duwick, 1984). Molecular markers, especially DNA-based markers, have been used extensively for the study of genetic diversity, unambiguous identification of germplasm and their protection under the trade related intellectual property rights (TRIPS) of the World Trade Organization (WTO). Mackill (Hammat et al., 1994).The estimation of genetic diversity between different genotypes is the first and foremost process in plant breeding (Rajesh et al, 2012). Among numerous techniques available for assessing the genetic variability and relatedness among crop germplasm, DNA based markers provide very effective and reliable tools for studying genetic diversity in crop germplasm and evolutionary relationships ((Akinwale et al, 2009)). Compared to morphological analysis, molecular markers can reveal differences among the genotypes at molecular level. They provide the information that helps in deciding the distinctiveness of species and their ranking according to the number of close relatives and phylogenetic position (Rahman et al, 2007). Molecular markers also serve as a valuable tool to assess the genetic variation, varietal classification and germplasm identification of rice. A successful breeding program depends on the genetic diversity of a crop for achieving the goals of improving the crop and producing high yielding varieties. Rice plant height is a polygenic measurable trait, likely influenced by environment and determined by the extent and type of its genetic variability (Akinwale et al, 2009).

Inter-simple sequence repeats ISSR are a class of molecular markers based on inter-tandem repeats of short DNA sequences. These regions lie within the microsatellite repeats and offer great potential to determine intra-genomic and inter-genomic diversity compared to other arbitrary primers, since they reveal variation within unique regions of the genome at several loci simultaneously. They exhibit specificity of sequence-tagged-site markers, but need no sequence information for primer synthesis enjoying the advantage of random markers (Zietkiewicz et al., 1994; Goodwin et al., 1997). The primers used in ISSR analysis can be based on any of the SSR motifs (di-, tri-, tetra- or penta-nucleotides) found at microsatellite loci, giving a wide array of possible amplification products, and can be anchored to genomic sequences making either side of the targeted simple sequence repeats (Zietkiewicz et al., 1994). The ISSR method was proven especially useful in the Poaceae family for the analysis of nearly isogenic lines (Akagi et al, 1996) and in differentiation of rice varieties (Parsons et al, 1997). The ISSR markers based on AG, GA and (GATA)n repeats have been reported to be very informative and cost-effective in determining genetic relationships among diverse accessions of rice germplasm (Joshi et al, 2000; Sarla et al, 2005; Reddy et al, 2009).

1.2 Aim and Objectives

The aim of this study was to determine the genetic diversity among rice varieties cultivated in Abakaliki and some other elite lines using Inter Simple Sequence Repeat (ISSR) marker.

The specific objectives of the study are as follow

a. To extract DNA from the different rice varieties.

b. To amplify the specific locus of the extracted DNA and separate of the PCR products by electrophoresis.

c. To estimate genetic diversity among different rice genotype based on the ISSR data.

                                         CHAPTER TWO

2.1 History of Rice

Rice is the main staple food for more than half of the world’s population. It is the world’s most diverse cereal crop and it is cultivated in five ecosystems including irrigated, rainfed lowland, upland, deep-water and tidal wetlands (Khush and Virk, 2000). It is grown as far north as Manchuria in China (50°N) and as far south as Uruguay and New South Wales, Australia (around 35°S) (Khush and Virk, 2000).

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amino acid -Vernomia amygdalina, Pterocarypus santalinoides, Azadirachta

Vernomia amygdalina, Pterocarypus santalinoides and Azadirachta Indica



Amino acid- Medicinal plant, since times immemorial have been used in virtually all cultures as a source of medicine Idu and Onyibe (2007). Almost all trees and many plants have a place in medicinal folklore. The widespread use of herbal remedies and healthcare preparations, has been traced to occurrence of natural products with medicinal properties. Traditional medicinal practices are an important part of the primary healthcare delivery system in most of the developing world (Akerele 1998, Bodeker, 1994: Sheldon et al., 1997). The use of traditional medicine and medicinal plants in most developing countries, as a normative basis for the maintenance of good health; has been widely observed (UNESCO 1996). Furthermore an increasing reliance on the use

Healing with medicinal plants is as old as mankind itself (Petrovska, 2012). Connection between man and his search for drugs in nature dates from the far past of which there is ample evidence from various source (Emanuel et al., 2014).

Plants that possess therapeutic properties or exert beneficial pharmacological effects on the human body are generally designated as medicinal plants (Ghani, 2002). Indigenous people of different ethnic group inhabiting the hilly terrains use medicinal plants for treating various ailments affecting humans and domestic animals (Blatter et al., 1993). From time immemorial, they have developed a close ethno- botanical relation with the surrounding flora.

A lot of medicinal plants such as Gralic ginseng, Ginger, Ginkgo Isaphol, St  John’s work, saw palmetto and mucuna pruriens have gained popularity for the treatment or prevention of a lot of disorder (Tapsell et al., 2006).  Nowadays over 70% German physicias prescribe herb and St John wort is commonly used than any chemical medicine to treat mild to moderate depression (Ekorm, 2013). Phytotherapy is considered relatively safe as it contains multiple chemicals with a specific composition acting as effect enhancing and/or side effects neutralizing, though there is limited scientific evidence for the assumption (Collins, (2000).

There is increasing evidence that in several chronic disorders an increase in production of free radicals or reactive oxygen species (ROS) play a critical role (Gimmel, 2008). High reactivity of free radicals causes changes in host of cellular components, leading to lipid peroxidation Crevotto et al., 2010).

Medicinal plants are a source for a wide variety of natural antioxidants and are used for the treatment of diseases throughout the world.(Soejarto,2011). Some of these properties are antimicrobial, anti-cancer, anti-diabetic, anti-atherosclerosis, immunodulatory and even reno-protectionor hepatoprotective effects (WHO, 2003)

Recently, due to beneficial effects of antioxidants, particularly natural antioxidants, in the treatment and prevention of diseases, there has seen a considerable interest in finding natural antioxidant from plant sources (Ekor, 2013). The studies on medicinal plants show that most of them possess significant antioxidant activity. Various disease conditions like; diabetes, hyperlipidemia, autoimmune encephahomyelitis, inflammatory bowel disease, heptotoxicity, renal toxicity, radiation injuring and cataract for assessing antioxidative effects of medicinal plants have seen invest gated and most of them are treatable with specific medicinal plant (Atanasor et al., 2015).Medicinal plants with antioxidant activities have also been shown to be useful for the prevention of atherosclerosis and cardiovascular diseases by reducing lipids peroxidation (Newman et al., 2012). Specific compounds, other than antioxidants, which are effective in the treatment or prevention of diseases were found in medicinal plants (Zhang et al., 2012).

In this regard, medicinal planthave also been a reliable source for preparation of new drugs (Sasalis-Lagoudakis et al., 2012). Nowadays, researchers more than before are dependent on medicinal plant for discovery of new drugs with fewer side effects. Due to the importance of oxidative stress in the pathophysiology of most of the hard curable diseases, the use of medicinal plant with antioxidant properties is important and should be considered more than before (Newman et al., 2012). Drug therapy and even drug discovery should also focus more than before on this source.

Most leaves found in southeast part of Nigeria serve as Vernoniaamygdalina is a shrub or small tree of 2-5m with petiolate leaf of about 6mm diameter and elliptic shape (Ijeh et al., 2011). The leaves are green with a characteristic odour and a bitter taste. No seeds are praoduced and the tree has therefore to be distributed through cutting. The plant grows in tropical Africa and produces large mass of forage and is drought tolerant (Hutchioson and Dalziel, 1963; cited by Bonsi et al., 1995).

The leaves are used for human consumption and are washed before eating to get rid of the bitter taste. They are used as vegetable and stimulate digestive system as well as reduce fever. They are also used as local medicine against leech, which are transmitting bihaziose. In Nigeria brewing, Vernoniaamygdalina is use instead of hops to make beer (Obori G. 2006). They are used in homes and villages as fence post and pot-herb Vernoniaamygdalina have astringenttaste, which affects its intake (Bousi et al., 1995). The bitter taste is due to anti-nutritional factors such as alkaloids, saponins, tannins and glycosides (Oweye et al., 2010). These compounds are the medicinal constituents of the Vernomiaamygdalina.

The leaves are widely used as a remedy for fever in Nigeria (Agbogidi 2013). The juice is widely use in the treatmentof nausea, diabetes, loss of appetite induced ambrosia, dysentery and other gastrointestinal tract problem (Agbogidi 2013) . The young leaves are used as an antihetmintic, antimalarial, laxative/purgative, enema, worm expeller and fertility inducer in subfertile women (Okoli et al. 2007). It is widely used in management of HIV/AID(Hodgson et al., 2002).

Pterocarpus santilinoides is type medicinal plant found alongriverine forest in Africa are southern America (Galant, 1972) it belong to the family of fabaceae and they occur throughout the tropics (Ogan, 2004). Nigeria species are frees with bright yellow flowers, usually have alternate leaflets. The fruit has usual irregular shape (Adetunji, 2007).

In Nigeria pterocarpus santalinoides are used as food or medicinal. The tender leaves are used as vegetables in soup making. The plant can be used in treatment of rheumatism, diarrhea, dysentery cough, asthenia, diabetes, malaria, elephantiasis, cold and others (Okwu and Ekeke 2003; Shulz et al., 2001). The tender stem bark and leaves extract of pterocarpus santalinoides usually called “Uturukpa” in Igbo language is used to stop stooling and vomiting in both children and adults. The nitrogen fixation ability of the plant roots has been reported (Tian et al., 1992). The leaves of pterocarpus santalinoides are used in treating skin diseases such as eczema, candidiasis and acnes. Concoctions made from its root were use in treating asthmatic patients (Adesina, 1982). Antimalaria activity has been reported as well as use of stem bark decoction in treating infertility  in females (Alexis et al., 2000). It has been proven anti-enteropooling activity in traditional medicine which made it possible in use of treatment of diarrhea that is major cause of death (Nworu et al., 2009). The bark extracts is used in treatment of cough and diabetes.

Amino acid- Azadirachta indica ( Neem)  is an attractive broad-leaved, evergreen free which can grow up to 30m tall and 2.5cm in with it trunk usually straight is 30-cm in diameter. It spread branches form a rounded crown of deep-green leaves and honey- scented flowers as much as 20m across. Azadirachta indica the legendary medicinal tree of india, has grown with the human settlementall over the country and has been an integral part of Indian way of life for centuries. Azadirachta indica fruit is smooth, olive like drupe which varies in shape from elongate oval to nearly roundish. The flowers are arranged in more or less drooping axillary panicles which are up to 25cm long.

The composite, pinnate leaves are 20-40cm long, with 20 to 31medium to dark green leaflets about 3-8 cm long (Mordue, 2000). It fruits and seeds are the source of neem oil. Famous and celebrated for promoting healthy, skin and a clear complexion. Its detoxifying effects on the body make it a great immune booster especially for the cleansing of ama from the body. Azadirachta indica reduces conanted heat and toxins in the Gastrointestinal tract (Biu etal.,  2010). Azadirachta indica support clear breathing and a healthy respiratory system. Azadirachta indica kapha reducing properties encourage proper fat and water digestion and elimination, keeping water retention from accumulating in the body.

For those with excess pitta and heat trapped in the scalp and hair follicles, neem is terrific for cooling the scalp and supporting the growth of lustrous, smooth hair.

Because herb/drug interactions have not been researched extensively, exercise caution when combining neem with prescription drugs.

The amino acids are the basic building block of the body (Clark, 2015). Amino acid carryout many bodily functions such as giving cells their structure, transport and storage of nutrients.

Amino acids play central roles both as building block of proteins and as intermediates in metabolism (Stryer, L et al., 2002).Analysis of amino acids plays a significant role in the study of the composition of proteins, foodstuffs and other materials of biological origin (Tymoczk, 2012). In amino acids are important constituents of food. They supply the required building blocks for protein biosynthesis. In addition, amino acid directly contribute the flavor of food and are precursors for aroma compounds and colours formed during thermal or enzymatic reactions in production, processing and storage (Nelson, 2000). Plant synthesize amino acids from the primary elements, the carbon and oxygen obtained from air, hydrogen from water in the soil, forming carbon hydrate by means of photosynthesis and combing it with the nitrogen which the plants obtained from the soil, reaching to synthesis of amino acids by collateral metabolic pathways (Hausman et al., 2004).Only L-amino acids are part of these proteins and have metabolic activity (Smotry, et al., 2004). The amino acids produced in plant systems act as osmolyte, regulate ion transport, modulate stomata opening, activate phytohormones and growth substance, generate chelating effect in micronutrients and play a vital role in detoxification of heavy metals (Rai, 2002). They are also responsible for the synthesis and functional properties of specific enzymes, gene expression and redox-homestasis (Rai, 2002). Most importantly, in higher plants the amino acids serve as precursors for secondary metabolism (Zhao et al., 1998).Thus amino acid strengthens cell walls

1.2       Aim and Objectives

The aim of this study was to evaluate the amino acid composition of Vernomia amygdalina, Pterocarypus santalinoides and Azadirachta Indica. The objective of the study were to:

  1. Determine amino acid profile of Veronica amygdalina, Pterocarpus santalinodes and Azadirachta indica.
  2. Compare amino acid profile of Vernonia amygdalina Pterocarpus santalinodes and Azachirachta indica
  3. Determine the phytocompounds in the leave methanol extract of vernonia amygdalina, pterocarpus santalinoide and Azadiratcha indica.
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