This study examines the impact of Board Characteristics on Corporate Social Responsibility Disclosure of listed food product firms in Nigeria over the period 2005-2014. A sample of six firms out of eleven food product firms listed on the floor of Nigerian Stock Exchange was studied. The study made use of secondary data generated from Annual Reports and Accounts of the sampled firms and the Nigerian Stock Exchange Fact book. The data was analyzed by means of descriptive statistics, correlation and regression analysis using STATA (version 12) package. The study reveals that board size and women on board show a significant positive association with corporate social responsibility disclosure of the sample firms. While managerial ownership shows a significant negative effect on corporate social responsibility disclosure. However, board independence indicates an insignificant association with corporate social responsibility disclosure. While the control variable (Size) shows an insignificant negative relationship with corporate social responsibility disclosure. Based on the findings, the study recommends among others, that firms in the food product should have a competent size of 9 to 15 of board members, so as to encourage corporate social responsibility disclosure. Also, the proportion of non-executive directors on the board should be maintained and the appointment should be strictly based on experience and expertise as this will also ensure more corporate social responsibility disclosure. Also, women participation on the board should be encouraged as much as possible since women may have different skills compared to their men counterpart as this will help in ensuring full disclosure of all CSR related information.

The paper examines the impact of working capital management on corporate profitability through the periods of 2008 to 2012. The total of seven firms listed on the floor of the Nigerian Stock Exchange was studied, using secondary data generated from annual reports and accounts of the sampled companies and the Nigerian Stock Exchange Fact book. The data were analyzed by means of descriptive statistics and GLS regression analysis using STATA 11. The study finds a positive relationship among Average Collection Period (ACP), Current Ratio (CR) and the size of the firm (LOGSIZE) with Profitability and a negative relationship with Inventory Turnover Period (ITP), Average Payment Period (APP). The paper therefore recommends that cash collected should be re-invested into short-term investment to generate profits and fund left idle in the cash or excessive liquidity is costly and do not lead to profitability.

The severe acute respiratory syndrome coronavirus 2 (SARSCoV2) outbreak has developed a major public health concern, particularly in northern hemisphere countries. The novel COVID-19 pandemic that broke out in 2019 presented obstacles to the scientific community and healthcare providers. The disparities across Africa highlight the value of assessment that go further than a continent- wide case number, which can distort the true situation on the ground. We wanted to look at epidemiology. In this review using data on confirmed cases and deaths, we attempt to assess the COVID-19 situation in Nigeria and Niger. We also contrasted the patterns of disease transmission and death. The main objective of this research is to address: How do the two countries relate in terms of COVID-19 distribution and mortality. The World Health Organization database, which updates data on the global number of confirmed cases and deaths for the Covid-19 pandemic on a regular basis, was used to get the reported numbers of cases and deaths between the two countries. A Descriptive statistics were used to analyze the average daily reported Covid-19 cases and death and annual cumulative cases and death between the two countries under study. Bivariate correlation analysis was conducted to assess the measure of direction and strength of association that exits between daily new cases and daily new death and also assess the same in terms of annual cumulative cases and death from 1 st April, 2020 to 31st March 2021. In Nigeria, the COVID19 spread pattern was similar to that of Niger. The daily deaths and cases distribution in Niger resembled those of Nigeria, so on daily basis in Niger they record 13.65 covid19 cases on average while Nigeria on average in daily basis they record 445.62 new cases of Covid-19. Then for the new death in Niger the average death on daily basis stand to be 0.50 compare to Nigeria on average which has 5.63 reported new death on daily basis. So for the bivariate correlation re