Nano thin film materials play an indispensable role in modern electronics and other field of material sciences especially in a photovoltaic technology. The scope of this research is to grow Zinc Sulphide (ZnS) thin film and characterize structurally to understand the benefits of the study choosing chemical deposition method (The aerosol spray pyrolysis), the chemical combination analysis and the annealing temperature. Specifically on the film strength and its applications. In the light of this work, Nano crystalline ZnS thin films was grown by carefully dissolving 1.48g of Zinc Acetate (Zn(CH3CO2)2) in 15ml of a distilled water (H2O), Followed by the deposition of 50, 5, and 30ml of acetone (CH3COCH3), acetic acid (CH3COOH) and ethanol (C2H6O) to the solution respectively, all in molar concentration of 0.1 M per ml. The solution was allowed to spray for 10 minutes on a soda lime glass substrate (SLG) at 300oC. The process was repeated for the sample annealed at 300oC and 400oC under Nitrogen gas (N2) environment for 60 minutes. The X-ray diffraction pattern of all the films deposited shows a cubic crystal type with mean crystallite size in the range 0.35nm as deposited, 0.4179 nm and 0.44nm at 300oC and 400oC annealing temperature respectively. Patterns of the sprayed film after performing the phase analysis reveal peaks corresponding to the (111) planes of reflection, which indicate the suitability of the deposition process and chemical combination. Furthermore, it is also concluded that the strength of the material depends on the annealing and substrate temperature.

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This study examined the extent of compliance with disclosure requirements of IAS 41 by agricultural companies listed on the Nigerian Stock Exchange (NSE) for the period of 5 years (2013-2017). The data for the study were obtained from the published financial statements of the sampled firms for the period under review from which a compliance index were constructed, The tools for analysis used were the qualitative grading using a compliance index and the one way ANOVA purposely to test the hypotheses proposed. The study observed that three out of the four Companies achieved more than 70% with overall mean scores of 76.02%. This shows that majority of the agricultural firms in Nigeria strongly complied with the disclosure requirements of IAS 41. Based on the findings the study recommends among others that firms should strive at all times to comply with all regulatory and statutory requirement in the preparation and presentation of financial statements, giving the fact that it is a set of documents that prescribe the performance of the reporting entity. The Financial Reporting Council of Nigeria should publish annually the compliance status of all listed firms in Nigeria; so that the compliance status of every firm will become known to all interested users of financial statements; and also the Council should urge external  auditors of firms to ensure that their clients are complying with the requirements of IASs issued by the International Accounting Standards Board (IASB).

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