Open Access Original Research Article

Are Joint Audits a Proper Instrument for Increased Audit Quality?

Patrick Velte, Jamel Azibi

Current Journal of Applied Science and Technology, Page 528-551
DOI: 10.9734/BJAST/2015/15599

Joint audits are recently controversial discussed to increase audit quality and decrease audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is still controversial. Then, the main results of empirical research on joint audit are focused. A clear positive link between joint audits and audit quality cannot be found, but there is strong evidence for higher audit costs which could lead to an increased price competition. Insofar, a lower audit market concentration by joint audits is not generally connected with higher audit quality, because there are many corporate governance interactions. To test this hypothesis, we use a sample of 306 Germany and French companies between 2008 and 2012. Empirical results demonstrate unclear effect of the joint audit on audit quality in these two countries.

Open Access Original Research Article

The Susceptibility of ABO Blood Groups to Malaria Parasitaemia among Residents of Awka, Anambra State, Nigeria

O. C. Ani, A. C. Uhuo, C. D. Inwelegbu, C. S. Onwe, F. N. Okoh

Current Journal of Applied Science and Technology, Page 552-556
DOI: 10.9734/BJAST/2015/12801

The investigation was carried out to determine the susceptibility of ABO blood groups to malaria parasiteamia among residents of Awka, Awka South L.G.A, Anambra State Nigeria. The research revealed that out of 309 samples analyzed for ABO blood groups susceptibility for malaria in various classes, 265 (85.8%) was observed to have patent parasiteamia with malaria. Among the sexes, males recorded higher susceptibility than females, with blood group B recording highest (94.5%) susceptibility of infection than other blood groups. The ABO and Rhesus blood group phenotype sample were determined by agglutination method using commercially provided antisera suitable for the detection of blood rhesus positivity and negativity.

Open Access Original Research Article

Impacts of Anthropogenic Activities on Changes in the Land Use Patterns over a Span of Three Decades (1979 to 2010): Case of Dassa-Zoume and Glazoue in Benin

Kadjegbin Roméo, Egbetowokpo Kokou, Guedenon Patient, Houssou Christophe

Current Journal of Applied Science and Technology, Page 557-572
DOI: 10.9734/BJAST/2015/14548

To assess the real impact of farming activities on the environment over three decades and test the hypothesis if the various units of land use are in extension or regression or stable, the present study was carried out in Municipalities of Dassa-Zoumé and Glazoué. The method consisted of matrix analysis of the various units of land use through the vegetation maps from 1979, 1992, 2002 and 2010. The investigations were conducted with the analysis of the thematic maps and ground observations.
The results of the analysis of environmental impacts of the cultural systems in Municipalities of Dassa-Zoumé and Glazoué indicated that the natural formations disappear with time. The natural formations and the farming areas gave up place to establishment of agglomerations which continued extending. The farming areas thus increased with the growth of the population. There was a strong correlation between 0.5 and 0.8 for the gallery formations and between 0.8 and 1 for the clear forests and the woody savannas, the tree and shrub savannas. The projections estimated for 2025 revealed that if the pressure on the natural formations is maintained, gallery forests, clear forests and woody savannas, as long as tree and shrub savannas will seriously decrease. Consequently our results suggest the degradation of the soils and decrease in biodiversity.

Open Access Original Research Article

Geoelectrical Investigation of Basement Complex Areas of Lokoja, North-Central Nigeria

R. Ayuba, F. A. Akpah, V. O. Omonona, A. E. Auduson

Current Journal of Applied Science and Technology, Page 573-584
DOI: 10.9734/BJAST/2015/15526

Geophysical investigation using vertical electrical soundings (VES) was carried out to determine aquifer types in the basement complex areas of Lokoja. The interpretation of vertical electrical sounding (VES) indicates that the aquifer types in the area are weathered basement aquifer and weathered/fractured (unconfined) aquifers. The weathered basement aquifer type was revealed by VES stations 1, 2, 4, 5, 6, 8, and 9 while weathered/fractured (unconfined) aquifer type was revealed by VES stations 3 and 7. Five out of nine (9) sounding curves show 4-layer geoelectric model and the characteristic geoelectric signatures are AA, HA type curves, while the remaining four (4) show 3-layer geoelectric model and the characteristic geoelectric signature is A-type curve. The thickness of the first layer (topsoil composed of clay and laterite) varies from 6m to 16m and the resistivity values vary from 20.00Ωm to 664.00Ωm. The weathered layer has thickness that varies from 3.1 m to 7.5 m and the depth is between 7 m and 18.3 m while the resistivity varies from 41 ohm-m to 469Ωm. This weathered layer constitutes the major aquiferous unit. The weathered/fractured layer, the second type of aquifer has thickness of between 3 m and 3.7 m and depth of between 17 and 19.2 m while the resistivity ranges from 277.6Ωm to 317.5Ωm. The resistivity values for competent/fresh basement vary from 491.17Ωm to 1947.17Ωm. This fresh basement which is the last layer is at a depth of 18-20 m.

Open Access Original Research Article

Remnants Blocks of Pyroclastic Surge Deposits in Bambili, Cameroon Volcanic Line: New Insights into the Lithostratigraphy of Mount Bamenda

Merlin Gountié Dedzo, Pierre Kamgang, Emmanuel Njonfang, Ghislain Zangmo Tefogoum, David Guimolaire Nkouathio, Armand Kagou Dongmo

Current Journal of Applied Science and Technology, Page 585-596
DOI: 10.9734/BJAST/2015/15958

Field studies in Bambili locality (NE of Bamenda city, West-Cameroon), situated in the central part of Cameroon Volcanic Line, have recently permitted us to identifier above the welded massive lapilli tuff (mlT), remnant blocks (up to 6.5 x 11 m) of pyroclastic surge deposits. The latter are characterized by well-sorted and distinctly stratified layers with thicknesses ranging from 8 to 35 cm and showing graded bedding. The layers are matrix-supported and heterolithic, with the lithic fragments consisting of devitrified fiammes, vitrophyres, trachytic and rhyolitic cognates, granites and ignimbrites. The mineralogy of these surge deposits is quasi identical to that of the welded mlT which consists of alkali feldspar (sanidine), quartz, plagioclase, clinopyroxene, biotite and Fe-Ti oxides. The presence of these remnants blocks of pyroclastic surge deposits in the Bambili locality, emitted probably from Mt Oku vent, permit to reconsider the chronostratigraphy of the Bamenda Highlands. In fact, after a trachytic lava flow, a pyroclastic flow deposits allowed the formation of the welded ignimbrites represented by dark grey and whitish units; pulsating hydrostatic and magma pressures have subsequently produced alternating phreatomagmatic pyroclastic surges, which have afterward covered the massif, followed by basaltic flows.

Open Access Original Research Article

Modeling and Optimization of Jatropha Supply Chain for Biodiesel Production in Nigeria

V. M. Inyang, A. N. Anozie, O. J. Odejobi

Current Journal of Applied Science and Technology, Page 597-609
DOI: 10.9734/BJAST/2015/16494

This work dealt with the development of simulation model for Jatropha biodiesel supply chain. It also investigated the effects of Jatropha supply chain variables on the system performance criteria and determined the optimum sequence for the Jatropha supply chain management. This was with a view to providing an insight into the feasibility of using Jatropha as a raw material for the production of biodiesel in Nigeria. The study determined the viability of the feedstock and processing technologies, decision time frame as well as levels in the supply chain and developed a similar model with simple graphical user interface for the biodiesel supply chain. Simulation model software, Arena was used to facilitate the exploration of different conditions that will bring about profitable biomass utilization. The model considered key supply chain activities including the feedstock harvesting/processing, transportation and storage. The model also used feedstock cost, energy consumption, economic analysis and measures of investment ranking: net present value (NPV), benefit cost (B/C) and internal rates of returns (IRR). Statistical and numerical results showed that the development of the biodiesel supply chain in Nigeria requires an increasing use of land to produce oil and biodiesel to satisfy future domestic and external demand. Even though there were no earlier studies of this nature in Nigeria, the template of this study can be used to provide important information for stakeholders and investors of Jatropha for biodiesel production as obtainable in other interested countries of the world.

Open Access Original Research Article

Theoretical Investigation of Base Doping and Illumination Level Effects on a Bifacial Silicon Solar Cell

F. I. Barro, M. Sané, B. Zouma

Current Journal of Applied Science and Technology, Page 610-618
DOI: 10.9734/BJAST/2015/15628

In this paper, we are investigating theoretically the behavior of a bifacial silicon solar cell in steady state with different illumination conditions. The bifaciality coefficient and the conversion efficiency are calculated for various rear side illumination conditions (traduced here by the illumination level) and back surface recombination velocity, taking into account the base doping density. The main purpose of the work is to show that bifacial illumination can improve significantly the conversion efficiency of the solar cell and to exhibit the role of the back surface recombination velocity, the base doping density and the rear side illumination conditions in the performance of the bifacial silicon solar cell.

Open Access Original Research Article

Assessment of Rabbit Does’ Growth under Different Building Conditions

Wasiu Agunbiade Lamidi, James Adewale Osunade

Current Journal of Applied Science and Technology, Page 619-629
DOI: 10.9734/BJAST/2015/16047

The purpose of this research was to investigate does weights’ performances during and at post-gestation periods at different building systems. Factors considered in the study were building orientations, BO, (45º and 90º to prevailing wind directions), ventilation openings, VO, (20, 40, 60 and 80% side openings) and different seasons of a year (dry and rainy seasons). The experimental set up was a 2 × 4 factorial design with a doe each in a pen (n=32). The control experiment building had 100% side opening with four does (n=4), each in a pen. Temperature-Humidity Index (THI) values, effectiveness of openings and airflow rates were computed in different pens. The weights’ gains and losses were evaluated for does during and during post-gestation at different seasons and parities. The results showed that each of the pair of openings in an orientation was dissimilar to the other one in the other orientation in the same season (26.87±0.36, 27.09±0.43 respectively in dry and rainy seasons for 20% in first week). There were different airflow rates in different pens (3.975±0.03, 3.098±0.36 m3/s for 90º orientation; 2.671±0.01 and 2.595±0.14 m3/s respectively for 60 and 80% at 90º orientation) as a result of different openings’ effectiveness. Weight gains in does during and at post-gestation at different ventilation openings and orientations were affected by seasons. Ventilation opening 80% at 90º orientation had average of 0.061 kg/day weight increase per doe with lesser weight profile fluctuations and could be adjudged the best combination to rearing does.

Open Access Original Research Article

Methanol and Ethanol Electro-oxidation on to Platinum Loaded Reduced Graphene Oxide Surface for Fuel Cell Application

Debalina Das, I. Basumallick, Susanta Ghosh

Current Journal of Applied Science and Technology, Page 630-641
DOI: 10.9734/BJAST/2015/16808

We report here electro-oxidation of methanol (MeOH) and ethanol (EtOH) onto Platinum (Pt) loaded reduced graphene oxide/Carbon-felt surface (Pt/rGO/C-felt). Graphene oxide was prepared by Hummer’s method using exfoliation technique. Apparent activation energies of electro-oxidation of methanol (MeOH) and ethanol (EtOH) onto Pt/rGO/C-felt and Pt/C-felt surfaces were determined from cyclic-voltammetry studies at different temperatures. It was observed that apparent activation energies of MeOH and EtOH oxidation onto Pt/rGO/C-felt surfaces have been reduced compared to those of Pt/C-felt surface. This indicates rGO surface plays a key role in enhancing electro-oxidation process providing efficient adsorption and de-protonation sites.

Open Access Original Research Article

Stabilization of Lateritic Soil with Cassava Peels Ash

Afeez Adefemi Bello, Joseph Adebayo Ige, Hammed Ayodele

Current Journal of Applied Science and Technology, Page 642-650
DOI: 10.9734/BJAST/2015/16120

This research is aimed at assessing the impact of Cassava Peels Ash (CPA) on the stabilization of lateritic soil deposit found within Osogbo Local Government Area in Osun State, Nigeria. This project was carried out to study the characteristics of Cassava Peels Ash (CPA) stabilization on lateritic soil. Preliminary tests were performed on three samples, L1, L2, and L3 for identification and classification purposes followed by the consistency limit tests. Geotechnical property tests (compaction, California bearing ratio (CBR), and Unconfined Compression Test) were also performed on the samples, both at the stabilized and unstabilized states by adding 2, 4, 6, 8 and 10% Cassava Peels Ash (CPA) by weight of sample to the soils. The results showed that the addition of CPA improved the strengths of the samples. Optimum moisture contents (OMC) reduced to 14.58, 18.40 and 16.00% at 6, 4 and 6% CPA additions in samples L1, L2 and L3 respectively while maximum dry density (MDD) increased to 1470, 1410 and 1440 kg/m3 at 10, 4 and 2% CPA additions in samples L1, L2, and L3. The unsoaked CBR values of samples increased from 7.89 to 19.40% at 8% CPA stabilization for sample L1, for sample L2, it increases from 5.80 to 27.02% at 10% CPA stabilization and for sample L3 at the natural state, it increases from 14.50 to 18.20% at 4%. The shear strengths of samples L1, L2 and L3 also increased from 123.70 to 590.58 kN/m2 at 2% CPA stabilization, 293.48 to 297.67 kN/m2 at 10% CPA stabilization and 153.99 to 554.02 kN/m2 respectively. It was therefore concluded that Cassava Peels Ash has a good potential for stabilizing lateritic soil.