Prominent studies abroad which focused on the determinants of bank's interest margin and profitability have focused on whether banks in a particular country or panel have tended to exhibit different profit determinants and deposit behaviours. One question that these studies have not yet addressed is the actual determinants of bank profitability in Nigeria. Using the panel of respondents drawn randomly from 10 sampled banks based on their total deposit position at the entry point of the period of study 1996-2005, the study established that in Nigeria, the volume of operations more than any other factor determined the operating profits of commercial banks. The other factors include the level of market capitalisation, peer group ranking and combination of other important factors as determined by the tempo of the macro economic environment. This finding posed serious challenge to bank executives to identify important explanatory variables or determinants affecting their annual earnings to their forecast and build them into their chosen forecasting and profit planning models to improve forecast accuracy. The study calls for more commitment to trainings and model development based on the internal peculiarities of banks under study.

The main objectives of this study are (1) to examine the effects of the change management factors on the Nigerian banks organizational performance and (2) to explore the implementation level of change management related factors among banks in Nigeria. Change Management factors are operationalised by reward and motivation, communication, empowerment, people's involvement, training and education, creative culture for change and stimulating receptivity of organization to change. Data was sent and collected through a handdelivery method. A proportionate stratified random sampling was used for sample selection. 500 questionnaires were sent to banks' managers, but 392 of them were returned; giving a response rate of 78.4%. The findings were as follows: first, the findings showed that all dimensions of change management had a mean score of more than 3.00. These findings generally indicate that the bank managers perceived that their banks were implementing good change management practices related to reward and motivation, effective communication, training and education, employee empowerment, human involvement, creative organization culture and stimulating receptive to change factors of change management. Second, the results showed that change management factors such as revised reward system, people's involvement, empowerment, training and education were significantly related to overall organisational performance in terms of turnover, profit margin, customer service delivery and operational cost reduction performance. The outcome of this study provides important insights to both academics and managerial implications.

Foetal wastage through slaughter of pregnant camels was evaluated for a period of six months (from July–December, 2017) at Katsina abattoir. A total of 738 camels were slaughtered within the study period out of which 456 (62%) were females. 64 (14%) of the number were pregnant. It was observed that, of the 64 Foetuses, 15 (23%) were in the first trimester, 30(47%) were in second trimester and 19 (30%) were in third trimester. Estimated financial losses annually through slaughter of pregnant camels at Katsina central abattoir was ₦16,640,000. It was concluded that relevant government agencies should ensure enforcement of policies relating sales of pregnant camels for slaughter. Adequate ante-mortem inspection be carried out, enlightment campaigns on farmers and butchers on the financial implication of slaughtering pregnant camels.