Tag Archives: Concentration

Impact of Vehicular Emission on Air Pollution in Ojo Local Government Area of Lagos State, Nigeria (Published)

This study was carried out to assess the impact of vehicular emission on air pollution at some locations in Ojo Local Government Area of Lagos State, Nigeria, with a view to determining the contribution of motor vehicle emissions to air pollution. The sites were: Iyana Iba Bus-stop, LASU Main Gate, Okokomaiko Bus stop, LASU Second Gate and LASU Main Campus. Some of the air pollutants measured include carbon monoxide (CO), sulphur dioxide (SO2), nitrogen dioxide (NO2), hydrogen sulphide (H2S) and suspended particulate matter (SPM). MSA 5x Multi Gas Detector was used to measure the concentration of air pollutants of  CO and H2S while Kanomax Single Gas Detector was used to measure NO2 and SO2 and TSI Aero Trak Handheld Particle Counter Model 9303 was used to determine SPM. Vehicular traffic was observed during the peak traffic periods; 8:00 a.m. – 10:00 a.m. and 4:00 p.m. – 6:00 p.m. each day for eight days. The number of traffic at each site per hour was counted using an electronic counting machine. The results indicated that the concentration of CO at Okokomaiko Bus-stop was the highest with an average of 54.88±7.94 ppm (n=8). At this site, the concentration fell between 41.00 and 65.00 ppm between the hours of 8:00 a.m. and 10:00 a.m. while the average concentration between 4:00 p.m. and 6:00 p.m. was 49.63±10.50. The reason for high concentration of CO at Okokomaiko was due to high vehicular traffic. CO concentration is influenced greatly by traffic flow, in which case the concentration for free – flowing traffic was less compared to an impeded flow due to traffic jam as experienced in most of the locations. The result of the study also showed that hydrogen sulphide profile within the metropolis and control stations was not detected within the equipment’s detection limit. The assessment of the impact of vehicular emissions on the air quality at the study locations showed that traffic density can increase the concentration of air pollutants (NO2 SO2, CO and SPM) emanating from vehicular emissions because pollutants concentrations showed high correlation with traffic density except for H2S. All the pollutants were either within or above the WHO standards for ambient air quality. The study also revealed that measured gaseous pollutants in the air directly or indirectly threaten the environment and life of inhabitants of the locations and that motor vehicles emission and other related activities carried out along these roads remain the main sources of these pollutants.

Keywords: Air Pollution, Concentration, traffic density, vehicular emission

The Impact of Rock Crushing On the Quality of Air and Soil Within and Outside the Crushing Site (Published)

This study investigates the effect of rock crushing on Ishiagu environment in Enugu State, Nigeria. The quality of air dust and soil samples within and outside the crushing area was analyzed by taking samples of rock dust), soil and underground water. The amount of iron, zinc, copper, lead, cadmium, chromium and nickel were determined in the rock dust and soil samples collected within and outside the crushing sites. The results indicated that the concentration of metals in all samples were significant ranging from 1425-48180mg/kg in air dust sample, 120-44000mg/kg in soil samples while the metals in the underground water was seen to be decreasing as the distance from the crushing site increased .The underground water samples were observed to have high total dissolved solids (754,587 and 604) ppm respectively, total chloride and total hardness. All underground water samples were in excess of 150 mg/l total chloride with pH values between the ranges of 4.5 to 5.5 which is acidic.

Keywords: Concentration, Metals, Soil, Water, rock, rock dust

Determinants of External Auditors’ Remuneration: Evidence from the Ugandan Insurance Sector (Published)

There is perception in Uganda that the gap between the auditors’ remuneration paid to the Big-4 (Deloitte, EY, KPMG and PwC) and that for the Small and Medium-sized Practices (SMPs) has continued to grow but little is known of what is causing the disparity. There are 100 companies in the insurance sector in Uganda yet there are 230 licenced audit firms at end of 2018 leading to an excess of supply over demand. A sample of 74 insurance players in Uganda was used for this longitudinal study based on selected data extracted from audited financial statements for the years 2014-2017. The study revealed that the client’s annual income and total assets have a statistically significant influence on the auditor’s remuneration. The auditor’s size (SMP or Big-4) also had statistically significant influence on the auditor’s remuneration – the client size influenced the choice of the auditor. The smallest insurance player had total assets of only USD 7,079 while the largest had USD 58.2million. In terms of income, the largest earned USD 34.6million per annum. Big-4 earned a premium of USD 17,235 on their remuneration per client per annum by virtue of their size and reputation. Given these three determinants, the auditor’s remuneration was USD 23,189 per client for Big-4 compared to USD 2,422 per client for the SMPs. Whereas SMPs held 66% of the number of insurance audits in Uganda, their market share of the auditor’s remuneration was 17%. This translates into a Concentration Ratio (CR4) of auditor’s remuneration of 83% held by the Big-4. The estimated size of the auditor’s remuneration in the insurance sector in Uganda is USD 822,000 per annum of which the SMP’s share is approximately USD 150,000 per annum. The implications for accountancy practice, especially SMPs in Uganda, are that the gap can only be reduced through acquisition of medium and larger insurance players who would then be able to afford higher auditor’s remuneration. Future research could include a qualitative dimension of in-depth interviews of selected insurance players to understand their criteria for audit firm choice and auditor’s remuneration budget

Keywords: Auditor’s Remuneration, Big-4, Concentration, Insurance, SMP

Assessment of Heavy Metals in Ground Water Sources in Agona District in the Central Region of Ghana. (Published)

This study was done to determine the concentration of trace metals in groundwaters in the Agona East district of the Central region of Ghana. Ground water samples were collected from 3 hand dug wells and 15 boreholes in the study area. All samples were analyzed for seven trace metals (Zn, Cu, Cr, Mn, Fe, Cd, Al) using Atomic Absorption spectrophotometer (AAS). The concentrations of the trace metals from the various areas range from 0.824 to 0.1.122 mg/L for Cu; 0.116 to 0.312 mg/L for Zn; <0.002 to 0.364 mg/L for Cr; <0.006 to 0.065 mg/L for Mn; 0.156 to 1.236 mg/L for Fe; <0.002 to 0.028 mg/L for Cd and 1.44 to 3.188 mg/L for Al. Four of the trace metals (Cu, Zn, Mn, and Cd) had their concentrations within the WHO standards for drinking water. Aluminium, Iron and chromium had their values above the WHO limits at most of the sampling sites.

Keywords: Atomic Absorption spectrophotometer (AAS), Concentration, Groundwater, Toxicity, Trace Metals

Audit Market Dynamics and Auditors’ Remuneration of Listed Companies in East Africa (Published)

This study of companies listed on the stock exchanges in Tanzania, Kenya, Rwanda and Uganda has uncovered oligopolistic audit market structure. A total of 78 listed companies (74% of population) was analysed using audit fees’ data from 2013-2017. The study revealed that Big4 had a statistically positive influence on the audit fees paid by the listed companies. Non_Big4 as a bloc had a negative influence as some of the firms experienced reduction in audit fees after taking over from Big4. The Herfindahl-Hirschman Index (HHI) was 0.94 while Concentration Ratio (CR4 – clients) which measures client market concentration of the Big4 was 86% and CR4- audit fees was much higher at 96% with PwC and KPMG the top two. Only 5% of variation in audit fees could be attributed to variation in stock exchange. Audit fees increased by a compound annual growth rate of 8% but Non_Big4 remain marginalized and forced into fee discounting to retain the few clients.

Keywords: Audit Fees, Audit Market, Big-4, Competitiveness, Concentration

Effect Of Different Sugar Concentration On The Yield Of Cowpea (Vigna Unguculate ) In Delta State Polytechnic Ozoro (Published)

This project was carried out in school of agriculture teaching/research farm, in Delta State Polytechnic Ozoro in Isoko North Local Government Area of Delta state in Nigeria. Beans required some amount of sugar for proper development. The need to evaluate the best sugar concentration for cultivation of beans necessitated this study. Bean seeds bought from the local market were planted into Complete Randomized block design replicated three times. One hundred and sixty seeds were planted, at seedling emergence forty seedling were dressed with 10ml, another sixty were dressed were dressed with with 20ml, another sixty were 30ml while the remaining sixty seedling served as control The growth parameter that were measured were numbered of leaves, plant height  and number of pods at harvest.. The result in table (1) shows that beans dressed with 10ml had more number of leaves of 12.5, 23.5 and 22.67 as against 12.2, 22.3, 19.83 and 11.8, 20.5 and 19.0 for 20ml and 30ml respectively while control had 12.1, 20.7 and 21.65. Table (2) shows that beans dressed with 10ml had better plant height of 83.85, 425.18 and 213.8 as against 63.73, 183.52, 208.62 and 51.57, 160.58 and 116.88 for 20ml and 30ml respectively. For the control it had 57.18, 165.28 and 208.5. Table (3) shows that beans dressed with 10ml sugar concentration had better number of pod at harvest of 5.11 and 8.17 as against 4.17 and 7.5 and 3.0 and 6.0 for 20ml and 30ml respectively. The control had 4.07 and 6.33. in conclusion, although beans required sugar, beans dressed with 10ml performed better in terms of number of leaves, plant height and number of pods at harvest. However there was significant difference among the treatment at (p>0.05). It is therefore recommended that beans should be dressed with 10ml sugar concentration for better growth and yield.

Keywords: Concentration, Number of Leaves, Plant Height and Pods at Harvest., Sugar

Assessment of Heavy Metals in Ground Water Sources in Agona District in the Central Region of Ghana (Published)

This study was done to determine the concentration of trace metals in groundwaters in the Agona East district of the Central region of Ghana. Ground water samples were collected from 3 hand dug wells and 15 boreholes in the study area. All samples were analyzed for seven trace metals (Zn, Cu, Cr, Mn, Fe, Cd, Al) using Atomic Absorption spectrophotometer (AAS). The concentrations of the trace metals from the various areas range from 0.824 to 0.1.122 mg/L for Cu; 0.116 to 0.312 mg/L for Zn; <0.002 to 0.364 mg/L for Cr; <0.006 to 0.065 mg/L for Mn; 0.156 to 1.236 mg/L for Fe; <0.002 to 0.028 mg/L for Cd and 1.44 to 3.188 mg/L for Al. Four of the trace metals (Cu, Zn, Mn, and Cd) had their concentrations within the WHO standards for drinking water. Aluminium, Iron and chromium had their values above the WHO limits at most of the sampling sites.

Keywords: Atomic Absorption spectrophotometer (AAS), Concentration, Groundwater, Toxicity, Trace Metals

Heavy Metal Contamination of Top Soil at Auto-Repair workshops in Cape Coast, Ghana (Published)

Trace metal contamination at 4 selected auto workshops at cape coast Ghana has been ascertained in this study. A total of 18 soil samples from auto-repair workshops and 44 soil samples from control sites were sampled and analyzed using energy dispersive x-ray fluorescence technique (EDXRF). Heavy metals like Fe ,Cu, Zn ,Cr, Pb and Mn were analyzed .Mn concentrations were between 364.6713g/g and 1934.063g/g. Cu  concentrations were between 42.33g/g and 299.36g/g, Zn concentrations fell between 67.08g/g and 544.26g/g, Cr concentration were between 93.54g/g and 1266.23, Ni concentrations were between75.89g/g and 217.52, Pb concentrations were also between 73.89g/g and 713.65g/g, Fe concentrations were between 21485g/g and 47317.50g/g, which is below its natural  occurrence. The enrichment factor (EF) was also used to identify possible levels of contamination from anthropogenic sources. Mechanical shop, Spraying shop, Wielding shop and Electrical shop were contaminated with Fe, Ni, Cu and Mn.

Keywords: Concentration, Contamination, Energy Dispersive X-ray Florescence, Enrichment Factor, Heavy Metals

EFFECT OF CARBON TO NITROGEN RATIO ON BIOGAS PRODUCTION (Published)

Various parameters such as concentration of slurry, pH, moisture, total solids, temperature, and C/N ratio are among the main parameters affecting biogas production. The carbon and nitrogen contents of various biogas feedstocks were determined using standard methods and the volume of biogas produced by the substrates were measured using the graduated gas cylinder. The results show that carbon to nitrogen ratio affects the volume of the generated biogas. The production of biogas depends to a large extent, on the choice of feedstock and its carbon to nitrogen ratio.

Keywords: Biogas, C/N ratio, Concentration, Feedstocks, Temperature, pH

The Structure, Conduct and Performance of Commercial Banks in Ghana (Published)

This paper analyses the structure, conduct, and performance of commercial banks in Ghana. The empirical investigation uses two different measures of concentration to represent market structure and a market share variable to capture the effect of Market conduct on bank performance, and two accounting measures: return data on Return on Assets (ROA), return on equity (ROE) to represent banks’ performance. Annual time series data ROA, ROE and other ratios were collected from nineteen commercial banks over the period 2007 -2012. The results indicated that market concentration and market share significantly determines profitability in Ghana, signifying the strong acceptance of the SCP hypothesis. Consequently, the research suggests the need for improvement in bank capitalization, bank size, service product innovation and effective liquidity management for the Ghanaian banking industry

Keywords: Assets, Concentration, Conduct, Deposits, Market Share, Performance, Structure

Effect of Carbon to Nitrogen Ratio on Biogas Production (Published)

Various parameters such as concentration of slurry, pH, moisture, total solids, temperature, C/N ratio are among the main parameters affecting biogas production. The carbon and nitrogen contents of various biogas feedstocks were determined using standard methods and the volume of biogas produced by the substrates were measured using the graduated gas cylinder. The results show that carbon to nitrogen ratio affects the volume of the generated biogas. The production of biogas depends to a large extent, on the choice of feedstock and its carbon to nitrogen ratio.

Keywords: Biogas, C/N ratio, Concentration, Feedstocks, Temperature, pH