Ladoke Akintola University of Technology

About: Ladoke Akintola University of Technology is a education organization based out in Ogbomoso, Nigeria. It is known for research contribution in the topics: Population & Adsorption. The organization has 2786 authors who have published 3066 publications receiving 36850 citations. The organization is also known as: Oyo State University of Technology & LAUTECH.

Stakeholders' Perception of Audit Performance Gap in Nigeria

Abstract: The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public, the lower the credibility earning potential and prestige associated with the work of auditors. The study examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements. It sought to establish whether or not there are differences between users of financial statements and auditors’ perception of management responsibility for the preparation of financial statements, its reliability and decision usefulness. Chi-square ( c 2 ) was used to analyze the data obtained from the study. The data were obtained through questionnaire. Two hundred and fifty (250) copies of the instrument were distributed using purposive sampling technique. In this study, a cross-sectional survey was conducted to capture the perceptions of users of financial statements in Nigeria. The tests of hypothesis were done using Statistical Package for Social Science (SPSS) version 14.0. Tests were carried out at a significant level of 5% and four degree of freedom. The findings of this study indicated that there is a wide expectation gap in the areas of auditors responsibility for fraud prevention and detection. There is no generally accepted description of the role of the auditor. Audit scandals had negative impact on auditor’s credibility. We recommend that users of financial statements should be enlightened more on the responsibilities of auditors on the financial statements, the role of the auditor should be clarified and quality control measures should be observed in audit firms. Key words: Auditing, Audit Performance gap, Users of Financial Statements, perceptions

Statistical optimization of adsorption process for removal of synthetic dye using watermelon rinds

Abstract: Adsorption of Remazol Brilliant Blue Reactive (RBBR) dye was investigated using chemically prepared watermelon rind activated carbon (WRAC). WRAC was characterized using BET surface area, FTIR, SEM and proximate analysis techniques respectively. Response surface methodology (RSM) statistical technique was used to optimize the preparation conditions which are activation temperature, activation time and chemical impregnation ratio (IR); with percentage RBBR dye removal and WRAC yield as the targeted responses. Based on the central composite design (CCD), two empirical models were developed and validated by applying ANOVA analysis incorporating interaction effects of three variables using RSM to the two responses. The optimum conditions for preparing WRAC for adsorption of RBBR dye were found as follows: activation temperature of 820 °C, activation time of 2.05 h and IR of 2.85, which resulted in 91.82% of RBBR dye removal and 32.09% of WRAC yield. Experimental results obtained agreed satisfactorily well with the model predictions. WRAC prepared under optimum conditions was mesoporous with BET surface area of 776.65 m2/g, total pore volume of 0.438 cm3/g and average pore diameter of 3.74 nm.

Evaluation of the Adsorption Potential of Rubber ( Hevea brasiliensis ) Seed Pericarp-Activated Carbon in Abattoir Wastewater Treatment and in the Removal of Iron (III) Ions from Aqueous Solution

Abstract: The objective of this study was to produce activated carbon from rubber seed pericarp and to evaluate its performance with commercial activated carbon in the treatment of abattoir wastewateras well as its potential in the adsorption of iron (III) ions from aqueous solution. The rubber seedpericarp was carbonized at 400°C‰ and activated with zinc chloride at 800°C‰ to produce Rubber SeedPericarp Activated Carbon (RSPAC). The results indicated that the treatment effeciency of RSPACwas about 40 - 99% as that of the commercially supplied activated carbon. From the iron (III)batch adsorption studies, the experimental batch equilibrium data was correlated by Freundlich,Langmuir and Temkin isotherms. The Langmuir isotherm model provided the best correlation of the experimental data while the Lagergren pseudo-rst order kinetic equations could describe the adsorption kinetics very well. Thus, it was implied that RSPAC may be suitable as adsorbent material for wastewater treatment. Keywords: abattoir waste water, activated carbon, adsorption isotherms, iron (III) chloride, lagergren equations,rubber seed pericarp