Inequity in access to public transport services highlights the differences in the ease and difficulty in reaching destinations and affects the quality of urban life. The study examined the factors underlying Public Transport Service Accessibility Inequity (PTAI) of population groups and asked if inequity of accessibility to public transport services differs based on the travel needs of aggregated population groups. Incidental-random sampling technique was used to select 400 participants for a questionnaire survey in ten major transit stops in Ibadan. Over a period of five (5) working days, 40 commuters were engaged in each of the transit stops. Descriptive statistics was employed to summarize the responses from the sampled respondents. One-way Analysis of Variance (ANOVA) was used to test if the PTAI of aggregated population groups differs based on their travel needs at a statistical probability of 5% level of significance. The findings of the study revealed that public transport services are inadequate for the low-income groups. More so, PTAI differ based on the travel needs/purposes of aggregated population groups and low-income people who use public transport to access essential activities such as work and education experience a higher levels of public transport accessibility inequity than those who use public transport to access other activities which are either domestic, social or leisure. Government and policymakers should therefore prioritize the accessibility of low-income groups whose travel purposes are majorly work and education to public transport by formulating strategic policies which addresses their peculiar transport needs.

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Abstract-he inherent qualities of a product which do not conform to customer's expectation sometime do initiate a return of such a product at some point to either the manufacturer directly or some channel member in the supply chain. Hence, there could be product returns as long as goods are produced and sold. In recent times, managing product returns has been an area of major concern for managers because of the potential benefits that could be realized. However, the overall management of these returns depends on understanding certain critical issues such as the reasons for the returns, percentage of the product returned, the driving forces behind accepting the returns and other germane factors that needs to be considered. The study therefore present a preliminary survey of product returns in large food and beverages companies operating in Nigeria. Keywords-Food and Beverages companies, Nigeria, Product returns, Reverse logistics, Total cost, I. INTRODUCTIONProduct returns is a natural part of trade and is impossible to avoid it completely, hence, the idea of accepting product returns has over time resulted in the trend of liberal return policies.Currently the quantity of products returned or out of use is increasing significantly, so management of these products from the point of collection to the origin present a high degree of additional uncertainty on the customer service time, on the origin and the quality of the materials returned. So reverse logistics is critical, and its importance increases the need of information for the proper management of material flow returned [1], [2], [3], [4]. Reverse Logistics involves the process of planning, implementing, and controlling the efficient, cost effective flow of raw materials, in-process inventory, finished goods and related information from the point of consumption to the point of origin for the purpose of recapturing value or proper disposal. More precisely, reverse logistics is the process of moving goods from their typical final destination for the purpose of capturing value, or proper disposal [5].As pointed out by [6], reverse logistics should be seen as opportunity to build competitive advantage, cut costs and improve customer satisfaction.Reverse logistics processes are generally considered to include authorization of returns, transportation, auditing, product disposition, and creating information about the kinds of product being returned and where they are coming from [7]. Therefore, many companies are seeking ways to manage their returns. The paper therefore present a preliminary survey of product returns in large food and beverages companies operating in Lagos, Nigeria specifically with respect to the characteristics of the returned products and components of the reverse logistics system.

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