Nigeria is a multilingual nation. Igbo is spoken in Abia, Anambra, Ebonyi, Enugu and Imo states of Nigeria. It is also spoken in some parts of Bayelsa, Delta and Rivers states in the southern region of Nigeria.
Adult and non-formal education can be seen as related to the concept of recurrent and lifelong learning.
compare and contrast Jacobean Revenge Tragedy and Restoration Comedy using The Rovers by Aphra Behn and The Duchess of Malfi by John Websters
Key Differences between Journal and Ledger The difference between journal and ledger can be drawn clearly on the following grounds: 1. The Journal is a book where all the financial transactions are recorded for the first time. When the transactions are entered in the journal, then they are posted into individual accounts known as Ledger. 2. The Journal is a subsidiary book, whereas Ledger is a principal book. 3. The Journal is known as the book of original entry, but Ledger is a book of second entry. 4. In journal, transactions are recorded in chronological order, whereas in ledger, transactions are recorded in analytical order. Journal is a book of prime entry; that is, whenever a transaction occurs it must be recorded soon after in the journal. The entry made is known as a journal entry. The process of recording in the journal is called journalizing. The journal entry says that what account to be debited and what account to be credited, also it contains a narration that says for what reason the corresponding entry has been made. Some main types of journals are general journal, purchase journal, sales journal, etc. A transaction must be recorded in the general journal, or one of the other special journals. Journal contains data in the historical order of occurrence. While ledger can be defined as an accounting book of final entry where transactions are listed in separate accounts. Ledger contains many accounts (normally known as T- accounts). The transactions, which are recorded in the journals, are grouped accordingly and transformed to the corresponding correct accounts in the ledger. This process of recording data is known as posting. Financial statements (also known as final accounts) like statement of comprehensive income (income statement), statement of financial position (balance sheet) are often derived from ledger; ledger accounts can be checked for the accuracy.
Bacillus thuringiensis EC1, isolated from the fermented oil bean seed, Pentachletra macrophila Benthan, produced a methionine yield of 1.89 mg/ml. The influence of cultural conditions on methionine accumulation by B. thuringiensis EC1 showed that a 20% medium/fermenter volume ratio and a 5% inoculum size increased methionine yield. The carbon of choice was maltose and at 8% level stimulated methionine production. Among the nitrogen sources studied, ammonium sulphate was found to be the best and at 1% concentration produced a methionine yield of 2.56 mg/ml. All growth-promoting substances and their mixtures enhanced methionine accumulation by B. thuringiensis EC1. The effect of Vitamins on methionine production showed that riboflavin and thiamine HCl at 1.0 μg/ml yielded 2.49 mg/ml and 2.80 mg/ml methionine respectively. The influence of bivalent metals on methionine accumulation indicated that Zn2+ at all concentration stimulated methionine production. Mg2+ and Ba2+ at 0.1 μg/ml and 10.0 μg/ml respectively improved methionine yield. Optimizing the cultural conditions of B. thuringiensis EC1 in submerged medium gave a methionine yield of 3.18 mg/ml.
The study examines the determinants of Internally Generated Revenue (IGR) in Nasarawa State from 1997 – 2016. The study used secondary data and was obtained from the State Board of Internal Revenue Service and the State Ministry of Finance and Economic Development. A longitudinal research design was used in structuring the study. The data collected were subjected to Unit Root test to ascertain their stationarity. Regression model was employed to establish the relationship between the predictor and the explanatory variables, and correlation analysis was adopted to determine the direction and magnitude of the relationship. The results indicate that personal income tax, fines and fees, and licenses are the main determinants of IGR in state. The overall effect of the explanatory variables on the dependent variable is 98% as depicted the value of the r2. Hence, it was recommended that Nasarawa State Government should review their commitments to revenue generation through exploiting the sources of revenue in the state, Embark on sensitization and awareness campaigns to promote willingness of people to payment of statutory taxes and levies, government in their revenue thrive should also adopt and implement commercialization policy on abandoned government factories, and finally, government should computerize the entire assessment and collection to ensure efficiency and also ensure complete autonomy of the Board of Internal Revenue Services of the state.
Capital punishment is one of the basic issues in applied ethics. As a concept which bothers much on justice, it is also a critical issue in legal philosophy wherein it is examined under the umbrella of ‘corrective justice’. Although virtually every known human society has practised it at one time or the other in the course of its existence, its usefulness and effectiveness as an instrument for corrective justice is increasingly coming under serious attacks in this modern time. Capital punishment has generated debates which have raged on for over four hundred years. That capital punishment has been abolished in most of the industrialized countries of the world is a development that calls for sober reflection. The purpose of this work, therefore, is to examine some ethical issues involved in capital punishment, with a view to determining whether its continued practice can ever be justified in this modern time and, if so, under what circumstances. It also examines critically, the various points and arguments adduced by the existing schools of thought in defence of their respective positions.