U.S. participation in the multilateral development institutions : hearing before the Subcommittee on International Development Institutions and Finance of the Committee on Banking, Finance, and Urban Affairs, House of Representatives, Ninety-seventh Congress, first session, March 11, 1981.

Item 1013-A, 1013-B (microfiche)

Geochemical evidence for a Cretaceous oil sand (Bima oil sand) in the Chad Basin, Nigeria

Timothy Bata is thankful to the Petroleum Technology Development Fund of Nigeria (PTDF) (PTDF/E/OSS/PHD/BTP/359/11) for sponsoring his PhD research at the University of Aberdeen, and the management of Abubakar Tafawa Balewa University, Bauchi, Nigeria, for permitting him to proceed on study leave. We are grateful to Colin Taylor for his help during laboratory work and S. Bowden for advice on the interpretation of the gas chromatographic data.

Geochemical evidence for a Cretaceous oil sand (Bima oil sand) in the Chad Basin, Nigeria

Timothy Bata is thankful to the Petroleum Technology Development Fund of Nigeria (PTDF) (PTDF/E/OSS/PHD/BTP/359/11) for sponsoring his PhD research at the University of Aberdeen, and the management of Abubakar Tafawa Balewa University, Bauchi, Nigeria, for permitting him to proceed on study leave. We are grateful to Colin Taylor for his help during laboratory work and S. Bowden for advice on the interpretation of the gas chromatographic data.

The evolutionary relationships and age of Homo naledi : an assessment using dated Bayesian phylogenetic methods

Acknowledgements We wish to express our gratitude to the National Geographic Society and the National Research Foundation of South Africa for funding the discovery, recovery, and analysis of the H. naledi material. The study reported here was also made possible by grants from the Social Sciences and Humanities Research Council of Canada, the Canada Foundation for Innovation, the British Columbia Knowledge Development Fund, the Canada Research Chairs Program, Simon Fraser University, the DST/NRF Centre of Excellence in Palaeosciences (COE-Pal), as well as by a Discovery Grant from the Natural Sciences and Engineering Research Council of Canada, a Young Scientist Development Grant from the Paleontological Scientific Trust (PAST), a Baldwin Fellowship from the L.S.B. Leakey Foundation, and a Seed Grant and a Cornerstone Faculty Fellowship from the Texas A&M University College of Liberal Arts. We would like to thank the South African Heritage Resource Agency for the permits necessary to work on the Rising Star site; the Jacobs family for granting access; Wilma Lawrence, Bonita De Klerk, Merrill Van der Walt, and Justin Mukanku for their assistance during all phases of the project; Lucas Delezene for valuable discussion on the dental characters of H. naledi. We would also like to thank Peter Schmid for the preparation of the Dinaledi fossil material; Yoel Rak for explaining in detail some of the characters used in previous studies; William Kimbel for drawing our attention to the possibility that there might be a problem with Dembo et al.’s (2015) codes for the two characters related to the articular eminence; Will Stein for helpful discussion about the Bayesian analyses; Mike Lee for his comments on this manuscript; John Hawks for his support in organizing the Rising Star workshop; and the associate editor and three anonymous reviewers for their valuable comments. We are grateful to S. Potze and the Ditsong Museum, B. Billings and the School of Anatomical Sciences at the University of the Witwatersrand, and B. Zipfel and the Evolutionary Studies Institute at the University of the Witwatersrand for providing access to the specimens in their care; the University of the Witwatersrand, the Evolutionary Studies Institute, and the South African National Centre of Excellence in PalaeoSciences for hosting a number of the authors while studying the material; and the Western Canada Research Grid for providing access to the high-performance computing facilities for the Bayesian analyses. Last but definitely not least, we thank the head of the Rising Star project, Lee Berger, for his leadership and support, and for encouraging us to pursue the study reported here.

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

El dragón chino en Angola: la diplomacia cultural como una herramienta de construcción de identidad

El creciente interés de China por África ha modificado y estructurado una nueva política exterior, en donde el fortalecimiento de las relaciones políticas y económicas se ve ligado al uso de la diplomacia cultural como una herramienta de atracción. Teniendo en cuenta lo anterior, la presente investigación tiene por objetivo principal indagar cómo China construye una identidad a través de su diplomacia cultural en Angola, demostrando así, que este país utiliza sus costumbres, principios y normas para establecer una identidad de rol en la que se asume como una potencia que debe cooperar. No obstante, sus intereses van más allá de la cooperación al profundizar en relaciones de confianza que lo beneficien política y económicamente. Haciendo un uso del concepto de Imperialismo, la investigación mostrará las limitaciones y los vacíos de la noción de identidad para explicar acciones chinas en Angola, mostrando cómo se hacen uso de herramientas imperialistas para un beneficio propio.

Who makes the news : Australia : global media monitoring project 2010 national report

The Australian report for the Global Media Monitoring Project 2010 (GMMP 2010) involved a study of 374 stories that were sampled from 26 Australian newspapers, radio and television stations, and internet news services on 10 November 2009. This snapshot of reporting on that day suggests that women are under-represented in the Australian news media as both the sources and creators of news. Females made up only 24% of the 1012 news sources who were heard, read about or seen in the stories that were studied. Neglect of female sources was particularly noticeable in sports news. Women made up only 1% of the 142 sources who were talked about or quoted in sports stories. Female sources of news were disproportionately portrayed as celebrities and victims. Although women made up only 24% of sources overall, they comprised 44% of victims of crimes, accidents, war, health problems, or discrimination. Unsurprisingly, women made up 32% of sources in stories about violent crimes and 29% in stories about disasters, accidents or emergencies – usually in the role of victim. Females were commonly defined in terms of their status as a mother, daughter, wife, sister or other family relationship. Family status was mentioned for 33% of women quoted or discussed in the news stories compared to only 13% of male sources. Women also made up 75% of sources described as homemakers or parents. The Australian GMMP 2010 study also indicates a gender division among the journalists who wrote or presented the news. Only 32% of the stories were written or presented by female reporters and newsreaders. The gender inequality was again most evident in sports journalism. Findings from the Australian report also contributed to the GMMP 2010 Global Report and the Pacific GMMP 2010 Regional Report, which are available at http://whomakesthenews.org/gmmp/gmmp-reports/gmmp-2010-reports

Productivity change of Nigerian insurance companies : 1994-2005

The aim of this paper is to estimate the productivity change of Nigerian insurance companies and to rank the companies analysed in the sample according to their productivity score. This benchmark exercise provides the companies analysed with a view of how their relative productivity can be upgraded. For this purpose, the non-parametric Luenberger productivity model is used. For comparative purposes, the non-parametric Luenberger-Hicks-Moorsteen productivity indicator is also used. The companies are ranked according to their total productivity for the period 1994-2005, using both models, which produce variations in the respective results. Economic implications arising from the study are derived.

Regional Integration and the State : The Changing Nature of Sovereignty in Southern Africa and Europe

The study explores the role of the state in regional integration processes. The question is approached through theoretical discussion and two case-studies - SADC (Southern African Development Community) and the EU. The main research question of the study is, what are the possibilities and problems of the integration process in Southern Africa and how do they differ from the possibilities and problems of the integration process in Europe. The undelrying question of the study is why do states decide to participate in an integration process where they have to limit their sovereignty. Review of the theoretical discussion of the integration studies shows that the integration process is affected by several factors on different levels of the international system. But the state plays a central role in integration processes - integration processes are inititated and carried on by the participatig states. The European integration process shows that the interests of the state can change over time. At the beginning of the integration process, the objective was to strengthen participating states. Later EU member states have decided that it is in their interest to deepen the process even if it has meant limitation of their sovereignty. The determinant factor has been that the member states have considered it to be in their interst to deepen the process. In Southern Africa the integration process is only at the beginning. SADC aims to establish a free trade area by 2008. The biggest challenge is how to implement the integration process so that it benefits all member states in a region that is economically dominated by South Africa. In practice this can be achieved through establishment of corrective mechanisms, which ensure equitable distribution of benefits. This would require deeper integration and South Africa to adapt responsibility towards its regional partners. African integration processes in general have not been as successful as for example the EU. African states have been reluctant to limit their sovereignty in favour of regional organisations.This can be explained by the differences between European and African states. The EU member states have been democracies while African states have been characterised by concentration of power in the executive branch. Furthermore the political systems in Africa have been characterised by vertical clientelist reltionships. As a result it has not been in the interest of the political elite to limit the state sovereignty in favour of regional organisations. In recent years SADC has been relatively succesful in its integration process and reforms, but a lot remains to be done before the implementation of the free trade area can be succesful. The institutional structure and treaties of SADC differ from the structures of the EU. Member states are the main actors of the integration processes. Their differences are reflected in the process and produce different kinds of integration in different parts of the world.

Practical suggestions for the commercialisation of fishery production in Ondo State

The paper examines the fisheries resources and activities in Ondo State, Nigeria. As a result of the geographical advantage via location along the Atlantic coast the potentials and constraints of coastal artisanal fisheries in Ondo State are assessed. Practical suggestions and approaches for a successful commercialisation of fishery production are given. These include: (a) Identification of useful and reliable fisheries institutions, (b) Inauguration establishment and coordination of a fishery development agency, (c) establishment of aquaculture technology centres (ATC), (d) provision of fishery development fund, (e) Standardisation of fishery consultancy units, etc

Angular distribution and conversion of multi-keV L-shell X-ray sources produced from nanosecond laser irradiated thick-foil targets

An experimental study on the angular distribution and conversion of multi-keV X-ray sources produced from 2 ns-duration 527nm laser irradiated thick-foil targets on Shenguang II laser facility (SG-II) is reported. The angular distributions measured in front of the targets can be fitted with the function of f(theta) = alpha+ (1- alpha)cos(beta) theta (theta is the viewing angle relative to the target normal), where alpha = 0.41 +/- 0.014, beta = 0.77 +/- 0.04 for Ti K-shell X-ray Sources (similar to 4.75 keV for Ti K-shell), and alpha = 0.085 +/- 0.06, beta = 0.59 +/- 0.07 for Ag/Pd/Mo L-shell X-ray Sources (2-2.8 keV for Mo L-shell, 2.8-3.5 keV for Pd L-shell, and 3-3.8 keV for Ag L-shell). The isotropy of the angular-distribution of L-shell emission is worse than that of the K-shell emission at larger viewing angle (>70 degrees), due to its larger optical depth (stronger self-absorption) in the cold plasma side lobe Surrounding the central emission region, and in the central hot plasma region (emission region). There is no observable difference in the angular distributions of the L-shell X-ray emission among Ag, Pd, and Mo. The conversion efficiency of Ag/Pd/Mo L-shell X-ray sources is higher than that of the Ti K-shell X-ray sources, but the gain relative to the K-shell emission is not as high as that by using short pulse lasers. The conversion efficiency of the L-shell X-ray sources decrease, with increasing atomic numbers (or X-ray photon energy), similar to the behavior of the K-shell X-ray Source.

Intervenções das políticas federais de educação nos sistemas públicos municipais de ensino: reflexos na Região Serrana do Estado do Rio de Janeiro (1996-2006)

Ao longo dos anos 1990, a partir da Constituição Federal de 1988, da Emenda Constitucional n 14 e da LDB, ambas de 1996, novo panorama educacional tomou forma no Brasil, causando impactos, principalmente no meio rural. Naquele momento, se redefiniram as responsabilidades de estados e municípios na oferta da educação escolar, instituíram-se mecanismos de colaboração, financiamento, e manutenção entre as três esferas, reforçando-se o papel da União, como coordenadora das políticas em âmbito nacional. Considerado pelo Governo Federal como a principal reforma educacional promovida pelo Brasil na década de 90, o Fundo Nacional de Desenvolvimento do Ensino Fundamental (FUNDEF) assegurava a redistribuição dos recursos públicos, vinculados ao ensino obrigatório, de acordo com o número de alunos atendidos pela rede municipal e estadual de ensino,baseado no custo- aluno anual. Ao mesmo tempo, através do Fundo Nacional de Desenvolvimento da Educação(FNDE), a União exerce sua função supletiva e redistributiva em relação à escolaridade obrigatória. A investigação tem ainda como objetivo, desvelar algumas contradições; a regulamentação do FUNDEF implicou em perda ou aumento da receita; enquanto, nos programas no FNDE, os gastos com os recursos públicos deveriam ser controlados pelos diversos conselhos de fiscalização e acompanhamento (CACS). Por outro lado, em alguns municípios do interior, o critério para a escolha dos integrantes destes conselhos e dos próprios secretários de educação, se revela como de cunho pessoal, priorizando a execução das formalidades burocráticas. Perante tal cultura política, o cumprimento da nova legislação, gerou dificuldades de ordem político-administrativa, no sentido de assumir as exigências daquelas novas diretrizes. O estudo sobre os sistemas públicos de ensino da Região Serrana (RJ) se baseou na metodologia do estudo de caso, na revisão de literatura sobre o tema e também, em dados oficiais e entrevistas com os dirigentes das secretarias municipais de educação de Santa Maria Madalena, Trajano de Moraes e São Sebastião do Alto.

Fermi-Level Pinning at Metal/High-k Interface Influenced by Electron State Density of Metal Gate

The Fermi-level pinning (FLP) at the metal/high-k interface and its dependence on the electron state density of the metal gate are investigated. It is found that the FLP is largely determined by the distortion of the vacuum level of the metal which is quantitatively ruled by the electron state density of the metal. The physical origin of the vacuum level distortion of the metal is attributed to an image charge of the interface charge in the metal. Such results indicate that the effective work function of the metal/high-k stack is also governed by the electron state density of the metal.

Knockdown and overexpression of Unc-45b result in defective myofibril organization in skeletal muscles of zebrafish embryos

We thank John Stubblefield for editing, Junling Li for the assistance in the Western blot analysis. This research was supported by a training grant from National Institutes of Health (#T32 AR07592) and a research grant MB-8713-08 from United States - Israel Binational Agriculture Research and Development Fund.