The study determines whether the internal financial activity of working capital management affects the performance of Nigerian manufacturing companies. Data covering 2002-2011 from published financial statements of a panel of 75 manufacturing firms quoted on the Nigerian Stock Exchange (NSE) are analyzed using three alternative regression methods; namely fixed effect, random effect, and one-step difference GMM. We find that working capital management is an important determinant of manufacturing performance in Nigeria. In particular, receivable conversion period and inventory conversion period are directly or positively related to manufacturing performance. On the other hand, payable deferral period, cash conversion cycle and the debt-equity ratio period are inversely or negatively related to manufacturing performance. Additionally, liquidity (measured as quick ratio) has no significant relationship with manufacturing performance. Accordingly, we recommend liberal debt and aggressive inventory management strategies together with the pursuit of optimum debt profile to improve Nigeria’s manufacturing performance.

Ni-NP/Ni anodes with varying Ni:NP ratio were prepared by electrodeposition of a thin Ni-NP (Nickel-Natural Phosphate) catalyst layer onto Ni plate for a direct methanol fuel cell (DMFC). The morphology and structure of the catalyst layers were analyzed by TEM and EDX. The catalyst coating layer shows an alloy character. The results show that these electrodes are very active for the methanol oxidation and that the optimum Ni: NP surface coverage was 50: 50 at % for DMFC operating at room temperature.

The legislature has added the responsibility of conflict mediation and resolution to its numerous functions. The legislature has established an enviable record of performance in this area. For instance, since 1999 the legislature has positively intervened and settled several government– labour disputes, be it over minimum wage, ASUU demands for better conditions of service in the Universities or most recently, the fuel subsidy strike. The timing of the removal of subsidy from petroleum products by the Executive was most inauspicious. It came at a time when majority of Nigerians were in their various villages and communities for the Christmas and New Year festivities. They were trapped and stranded as they could not afford the huge escalation in fuel price which moved from N65 to N140 per litre of petrol in the average Nigerian community. No one anticipated such sudden sharp increase as Nigerians had planned the budget for their trips based on existing cost parameters and indices. People were thus thrown into unavoidable economic turmoil and even reduced to the level of destitution and beggary. As the representatives of the people, The National Assembly were inundated with barrage of calls and protestations from our constituents all over the country on their worsening economic situation occasioned by the subsidy removal. Confronted with such a terrible situation, the House of Representatives had to convene an emergency session on a Sunday, 8th January, 2012 (the first of its kind in our legislative history). This culminated in the decision of the House to set up the Hon. Farouk Law an led Ad-Hoc Committee on the Investigation and Monitoring of the Fuel Subsidy regime. To address the urgent matter of the impending strike, the National Assembly set up the Patrick Ikhariale Committee to reach out to Labour and arrest the situation. The findings of the Committee have since revealed that the huge funds being misapplied by a privileged few in our society in the name of o

The essence of fund control, cash flow management and fraud detection is to avoid wrong payment, improper and use of funds in the management of local government money. Funds Control Techniques are the products of statute (Acts, Decrees, Edict and Bye-Laws) and Regulations. They may be financial or administrative. The State funds are largely governed by the Public. Administration Law and Financial Instructions issued from time to time through circulars. This paper argues that Local Government Fund Control is largely governed by the provisions of Financial Memoranda. All issues of inadequate fund in the local government revolve around this particular internal revenue leakage and pose very serious threat to the entire existence of local government. This calls for urgent attention to eradicate this unfortunate phenomenon in our body polity. We have strong conviction if all the suggestions we offered in this paper are strictly adhered to the issue of internal revenue leakage will disappear to a vanishing point. It is only then that we can bark of having the real impact local government.

The paper presents design of monopole arm microstrip spiral antenna that operates in the range of 2.93 to 7.25 GHz. The antenna is fed by an SMA connector from side, which is connected to a monopole i.e. main arm of spiral antenna. This monopole has a width of 𝝀𝝀𝒈𝒈/4, which provide impedance matching thereby avoiding the need of balun for spiral antenna. To achieve enhancement in multiple band response, two designs have been proposed. The effect of increasing the number of turns of a spiral antenna is demonstrated here. The antenna is fabricated on FR-4 substrate with dielectric constant of 4.3 and loss tangent of 𝜹𝜹=0.025. The designed antenna when tested, is working in 8 frequency bands ranging from 2 to 8 GHz providing the total bandwidth of 1.4 GHz. This multiple band antenna is suitable for upcoming cognitive radio systems.

Intervention in terms of international law, is the termfor the use of force by one country or sovereign state in theinternalorexternalaffairsofanother.Inmostcases,interventionisconsideredtobeanunlawful.Oppenheim(1992)definesinterventionasaforcibleordictorialinterference by a State in the affairs of another State calculatedtoimposecertainconductorconsequencesonthatotherState.ThemilitaryinterventionbyECOWAShasnotbeentotally successful in quelling conflicts, crisis of regime changeand political succession and military intervention into politics intheWestAfricansub-regionandtheAfricagenerally.Interventioncanbedonebyvariousmeans,e.g.military,subversive,economic,ordiplomatic.Thelatestoftheseconflicts in the sub-region which ECOWAS has intervened areMaliandGuineaBissauin2012.Theobjectivehasbeentorestore democracy by forcing the military back to the barracksorrestrictingittotheconstitutionalroleofprotectingtheterritorialintegrityfrominternalinsurrectionandexternalaggression. But the root causes of military intervention intopolitics and crisis of regime change or political succession areyet to be adequately addressed by the ECOWAS, for example,issues of legitimacy crisis, poor governance, bad leadership,political leadership failure, political corruption, electoral crisisandpoliticalviolencehavebeenlargelyleftunattendedorignored. The political conditions in most of the countries in thesub-region and indeed Africa as a whole are not democracyfriendlyorunsuitablefordemocratizationandflourishingofdemocracy or demilitarization (Aning and Bah, 2010; Sperling,2011).MostscholarslikeNowrotandSchabacker(1998)focus on the legality of ECOWAS intervention while the likes ofOlonisakan(2010)concentratesontheeff

Each individual has a driving force that encourages their efforts to perform in the workplace. It can be anything: supporting their family, saving up for vacationing, achievement-even to survive. What we do know is that one has to ask what will happen if they perform well in the work place and if it’s enough to keep them motived to work. Employees ask themselves if I go the extra mile will I be noticed? Motivation is a critical factor that needs to be highlighted as one of the key focal points in an organization to achieve efficiency in the workplace. The individual will be productive in the workplace if the individual believes that their desirable goal or need can be reached. Some would argue that underneath that motivation, money plays a primary role for employees in the work place. To some degree, money can be one incentive; however it is not the defining reason for motivation. Non-monetary incentives can be just as effective to motivate an individual. Giving an employee a raise or offering a better salary does not guarantee job satisfaction.

A connecting rod is an important member of the engine assembly accompanied by mass production all over the world. Moreover it possesses great opportunity for research and development in terms of its material and its design parameters. In the present research work initially modelling of connecting rod was done in ANSYS 14.5 software and then analysed in again ANSYS 14.5 software itself. Analysis was mainly focussed on design parameters and its material .Then best design parameters and best material was chosen.

Computer quantization is important to consider in digital signal processing because it limits the accuracy of signals to be processed.In this paper we will talk about the quantization effect on system performance and use the result to make an improvement in the signal and systems field.Computers communicate with ones and zeros back and forth. The ones and zeros make a wordthat a computer send to another.Each character of the word is a bit and the word has eightbits. The word can be called a byte. One byte can have 256 differentwords. In general if we have eight bits register in a computer the dynamic rang of numbers are quantized to 256 levels. This may result in error because the number we want to process may not fall exactly in its level. The accuracy depend on the computer and the number of bits on aregister. In this paper we want to use A/D quantization error .

Scurvy was the first vitamin deficiency disease to be described. However it is seldom seen in the pediatric age group. It is often missed, especially amongst physically and mentally disabled patients who form a high risk group for this disease. Scurvy can present with a varied spectrum of signs and symptoms. Here we present a case of scurvy in a child with cerebral palsy.