Le concept stylistique linguistique a à voir avec une étude stylistique qui s'appuie fortement sur les « règles scientifiques » du langage dans son analyse. Ces règles en globe ont les catégories lexicales, grammaticales, des figures de style, du contexte et de la cohésion.
Cet article nous montre comment Ahmadou Kourouma a pu utiliser son français ivoirien, français africain dans son roman intitulé Allah n’est pas obligé. Le but cette recherche est de faire une analyse stylistique de ce roman en utilisant le modèle analytique développé par Leech et Short comme approche majeure de cette étude. Par conséquence linguistique , l’auteur a pu manipuler la structure de la langue française afin d’atteintre son objectif.

Radon contributes radiation dose to the human body either when inhaled or ingested in drinking water. The purpose of this study is to determine the level of radon concentration in drinking water and to estimate the annual effective dose of ingestion of water samples around a tourmaline mining site in Budo-Are, Itesiwaju Local Government Area, Oyo State, Nigeria. The study location is sited in the basement complex of Nigeria. The major source of water for domestic purposes which includes drinking is the well water, stream, and boreholes without any meaningful treatment. A total of 10 water samples were collected from the study site and were assayed using a well-calibrated active electronic detector (RAD7) connected to accessories. The measured concentration of radon in the samples is in the range 3.79 ± 0.53 Bq/L to 19.86 ± 1.77 Bq/L, with a mean value of 8.05 ± 0.96 Bq/L. The estimated mean annual effective doses of ingested ²²²Rn for different age groups are 25.56 ± 2.69, 19.48 ± 2.05, and 42.56 ± 5.58 Sv/y for adults, children, and infants respectively. The values are below 0.1 mSv which is the recommended reference dose level (RDL) of the committed effective dose reported by the World Health Organization (2004). Hence, the consumption of water investigated in the study site have no severe health implications on the human populace.

ICTs are vital technologies for the development of agricultural sector in Nigeria. Its usage has created wealth to many, both in developed and developing countries. The study evaluated the usage of ICT in agricultural practices and determined factors influencing its usage among farmers in Esan community of Edo State, Nigeria. Data used for the study were generated from a sample of 75 respondents using structured questionnaire and interview schedule. Data collected were analysed using inferential statistical method. The result of ANOVA analysis revealed that factors limiting the use of ICT on farming activities among small scale farmers in the community include inability of farmers to use ICT (0.017 ≤ 0.05), lack of technological infrastructure (0.012 ≤ 0.05), cost of technology (0.039 ≤ 0.05), fear of technology (0.015 ≤ 0.05), time to spend on technology (0.026 ≤ 0.05), value of ICT (0.011 ≤ 0.05) and trustworthiness (0.007 ≤ 0.05). These factors are significant at 0.05 level of significance and tend to have varying impact on the adoption of ICT with respect to age, implying that lower age group tend to favour factors such as: time spent on technology, value of ICT and trustworthiness, while higher age group are compatible with technological infrastructure and the inability to use ICT. The study concluded that the adoption of ICT begins at lower age group, While, at higher age group, this tendency tends to decline. The study recommends that aggressive policy of digital revolution should be lunch in the community and could re-orient farmers and make them conversant with the beneficial effect of ICT in agricultural process.

Tony Blair, a former British Prime Minister once described Africa as a ‘scar on the conscience of the world.’ An interpretative commentary on Blair’s remark would mean that Africa is an embarrassment to the comity of progressive nations in the international system because of the high level of underdevelopment caused especially by corruption. The paper therefore seeks to find out the possibility of influencing African political system through the application of Christian morality using Nigeria as a case study. This is against the backdrop of the renewed call by some prominent Nigerian Christians to actively participate in Nigerian politics with the hope that Christian morality may positively colour governmental policies in terms of the provision of quality services to its citizens. The paper adopts a comparative historical methodology to interrogate the synergy between politics and religion within the Nigerian space and find out that as long as Nigerians are unable to blend religious and humanistic values with political participation, the country may continue to remain in the web of political, social and economic underdevelopment. In the light of the above, the paper recommends some of the following; that Christians should form a political party as done in Germany, set up a Christian monitoring group as a watch dog on politicians, adopt the whistle blowing technique that will expose irregularities in the system, churches should avoid exposed corrupt politician, discourage over emphasis on posterity gospel more that righteousness, and refuse any form of patronage from the state.

Abstract
Transformation is the creation and change of a whole new form, function or structure. To transform is to create something new that has never existed before and could not be predicted from the past. The effort put in place by public administrators in the transforming process is a catalyst for growth, national renewal and a lasting source of comparative advantage, which will become very significant and paramount to the state. As a sovereign state, Nigeria has failed to meet the basic human needs of its population; it lacks transparent and accountable political institutions and it has not produced sustainable or equitable economic growth. Against this backdrop this paper is set to examine innovations and best practices by Nigerian public administrators in a democratic society towards transformation process, as it recognizes the variety of operational and strategic challenges, which policymakers ought to address, in order to achieve ultimate goal and raise the quality of service delivery to the citizens. This study drew its analysis from empirical studies using the transformation theory to further buttress the transformation process. The study submits that in spite of daunting challenges such as lack of political and bureaucratic commitments, some progress has been made by the public administrators towards achieving sustainable democratic environment and repositioning administration for higher levels of efficiency and effectiveness in service delivery. Accordingly, recommendations were made to enable administrators fare better in the discharge of their duties to the citizens and to the society in general.

This study revealed the microbial contamination of Naira notes in relation to season as well the antibiogram on224 pieces of Naira notes collected from some village markets in Esan Land. Five naira (N5), Ten naira (N10) and One Thousand naira (N1000) had contamination rates of 19.43%, 17.72% and 5.33% respectively. The contamination rates were 23.51% for Ujiogba, 21.12% for Ogwa and 16.99% for Ekpon markets. Among the gram positive isolates, Staphylococcus epidermidis had antimicrobial resistance rate of 86.70% against ampicillin and Staphylococcus aureushad the least of 30.00% against amoxicillin. Among the gram negative isolates, Escherichia coli had resistance rate of 90.00% against ampicillin while Proteus sp. had the least of 40.00% against augumentin. The study has revealed that the lower denominations of Naira notes had higher microbial contamination rate during the rainy season than the dry season at p<0.05. This work recommend Education/enlightenment on proper handling/storage of Naira notes and personal hygiene would asa way out.

ABSTRACT This contribution was motivated by the need to investigate the determinants of the
changing volume of corporate annual reports. The study sample was 12 banks purposively selected
from the universe of banks quoted on the Nigerian Stock Exchange from 2005 to 2014. The sample
was restricted to 120 firm-year with consistent regression data. The study adopted the balanced
panel data regression technique with a preference for the random effect model since the estimated
coefficients of both models did not vary significantly. The study found a positive and statistically
significant relationship between compulsory disclosure, narrative disclosure, product page count
and the volume of the corporate annual report. The relationship between the control variables of
firm size and age is insignificant. By implication, there was evidence of optimum use of corporate
annual report for governance and accountability, information asymmetry and corporate control
and integrated marketing communication. Against the backdrop of the multidimensional usefulness
of the corporate annual report, we recommend that all corporate stakeholders should extensively
rely on the document for any decision concerning corporate activities. The current study is
restricted to Nigerian quoted banks; we recommend a more robust study that will integrate other
Nigerian quoted companies, to help for efficient and extensive generalization.

ABSTRACT
This paper examines the effect of ethnicity in the 2015 elections in Nigeria. The phenomenon of ethnicity has taken an alarming dimension in Nigeria, such that elections had become ethnically oriented. Also, ethnicity has been elevated to dominate national discourse, controls how people think and talk and determines what they support or oppose. Therefore, the electorates were thus ethnically conscious during the 2015 electoral period in Nigeria. For instance, ethnicity became so pronounced in the core North-West, North-Central, North-East Geo-Political zones of Nigeria mostly by the Hausa/Fulani which was the stronghold of General Muhammadu Buhari (Rtd) of the All Peoples Progressive Party (APC) where the electorates vote cast turned-out was 92.8% to his favour. While, in the South–South Geo-political Zone most of the electorates voted massively for former President Good Ebele Jonathan of the People‟s Democratic Party (PDP). In addition the South-East Geo-political Zone was not left out for ethnic party system. For instance, the All Progressive Grand Alliance Party (APGA) that was rooted among the Ibos, was massively voted for by the Ibos. This paper examines the nature of ethnicity, how it has affected the electorates and elections, and how to manage consequence ones in view of concretizing oneness, though our tribes may differ. The paper which was based on secondary sources of data about the voting pattern reveals that majority of the Hausa/Fulani of the ethnic origins that lives in South-East, South-West and South–South Geo-Political Zones in Nigeria travelled home to cast their votes in support of General Muhammadu Buhari who they called “Sai Baba,” “Sai Buhari” which means “their own”. However, the paper concludes by making recommendations to Nigerians, if unity and oneness in the country is envisaged

Abstract
The fundamental objective of this paper is to investigate the relationship between company age, company size and profitability against the background of the learning by doing and structural inertia hypotheses. The study population consists of the universe of companies (202) listed on the Nigerian Stock Exchange Market as at December 2014. A sample of 30 firms was scientifically selected for the study. The analysis was carried out using archival data from 2006 to 2012, comprising of 210 observations. The panel data regression analysis is the technique for data analysis. The choice of the technique is premised on its property of increase data points and control for individual heterogeneity. The usual classical regression assumption tests were effected to ensure the accuracy of the regression model. The study finds a significant positive relationship between firm age, firm size and profitability. The control variable of board size reports a negative and insignificant relationship with profitability. The significant positive relationship between company age and profitability, is a confirmation of the learning by doing hypothesis. However, the positive relationship between size and profitability, negates the hypothesis of structural inertia. Against the backdrop of the research findings, we recommend that the management should strive to increase the scale of operation of businesses and by implication, the size of the business to enhance improved reputation and attractiveness.

The Nigerian state celebrated its official fiftieth birthday on October 1, 2010. The drums were rolled out for the celebration, but we must pause to ask ourselves, what and why did Nigerian state celebrate? Is it in fulfillment of self rule which began in 1960 or jubilation in terms of national development? The paper is a discussion on the nature of Nigerian politics as it affects the emergence of credible political leadership in the post-colonial era. The paper argued that the dangerous and unproductive temperament of post-colonial Nigerian politics since 1960 has made it possible for weak and primitive accumulative class of leadership to impose itself on the Nigerian state for the past fifty years, thus leading to national underdevelopment in almost all facets. The recently conducted 2011 general elections in Nigeria, though adjudged as one of the best ever conducted in the country, also displayed some variables that have come to historically define electioneering in the country. The paper therefore concluded that for Nigerians to get it right and elect credible political leaders, the various institutions responsible for the sustenance of democracy such as the electoral body, judicial system and security forces should be empowered to perform their duties without any form of government interferences.

At present, the exercise of professional judgement is left with individual accountants in enterprises. Since there are no rules or guidelines governing the exercise of such judgement, it then means that there will be as many outcomes as the number of enterorises and the accountants exercising the judgement. this should be expected as characteristics and personalities of the enterprises and accountants differ a lot. Qualities like skill acquisitions, training, past experiences and morality vary from individual to individual and so their influence on exercise of professional judgement.

This paper examines the issue of corruption in Nigeria and the wars that have been waged on it since independence. It was observed that all the wars aimed at combating corruption so far are punishmentfocused. Even at that, there is inconsistency in the award and execution of the. punishments. Seized properties front people accused of corrupt practices are later returned to owners. The paper recommends a system approach to executing the war against corruption. Such a system should comprise change, monitoring and investigating agencies. Punishment or rewards for oflenders and honest citizens respectively, must be one way of discouraging corrupt practices in the country.

ABSTRACT
This paper presents the findings from an investigation into the question whether a social network is a blessing or a curse. We used a sample population of 320 students at Auchi Polytechnic, Auchi in Edo Sate Nigeria as our case study. This investigation was borne out of the ever-increasing interest that a lot of people are expressing in their fraternity with the various social networks and the obvious opportunities and prospects as well as the virtues and vices these social networks portend. Social networks are like legal tenders; on their own, they are neither good nor bad. What defines them and gives them their characteristics are what a user does with them. A lot of unsavory activities (ranging from fraud, identity theft to outright blackmail) have been known to be carried out using social networks as a platform but in retrospect, varying degrees of positive achievements (such as building of mutually beneficial relationships and ties, reestablishment of lost contacts and effective communication) has also been recorded using social networks. From the investigation that we carried out, it was observe that social network can serve as a blessing and it can also serve as a curse depending on how and what a user use it for.

Abstract: This paper examines the approaches of Nigerian enterprises to triple bottom line reporting with a view to
assessing the adequacy of such practices, particularly the reporting on the elements of people and planet vis-à-vis
reporting on profits. The secondary data source was used to obtain data for the study about the practices. The major
findings of the study: are reporting on the bottom line of people is very poor, only based on quantitative numbers of
volume which are not monetized as is done for profit; and reporting on the bottom line of the planet is even worse, it is
mostly based on mere descriptive narration of policies and practices. It is therefore recommended that: government
should legislate on triple bottom line reporting; and accounting standard(s) be developed to help guide the enterprises on
triple bottom line reporting.

An early warning system examining the capital adequacy of Nigerian banks was undertaken. For this purpose, a simple capital-asset ratio of 5.5% was used to pre- classify the banks into capital adequate and capital inadequate banks. Some 33 variables drawn from financial and economic data were gathered for this study. As a first step, univariate test was done on the variables to remove the variables that were not observable. The remaining ones were subjected to stepwise regression analysis to select the variables (eight in number) for the logistic regression. The logistic analysis revealed seven variables that can correctly classify the banks into capital adequate and capital inadequate banks 100% in sample. Applying the same variables to subsequent year data, they were reduced to five and the variables were able to classify the banks into capital adequate and capital inadequate banks 100%. This means that that the derived variables can correctly classify banks into capital adequate and capital inadequate banks one year ahead of the time when capital inadequacysets in.

Governance, according to Mhone (2003) refers to the manner in which central or a federal, provincial or state or local institution performs its role in terms of efficiency and effectiveness with respect to its outputs and outcomes rc5pectively. When the various statutory bodies and parastatals are added we have public sector. In addition, the notion of state would include the executive, legislative and judicial branches of government.

The study examined the relationship of capital structure to profitability of quoted firms in Nigeria. The study was based on a panel data set from 1996 to 2010 comprising sixty non - financial companies. The study specified two panel regression models. Two profitability measures: Net Profit Margin (NPM) and Operating Profit Margin (0PM) were taken as the dependent variables respectively. The principal explanatory variable for each of the models was Debt Ratio (OR). The results of the study indicated that there was a significant negative relationship between capital structure and profitability of quoted companies in Nigeria. Indeed, the results the Pecking order theory that profitable firms do not target an optimal level of leverage to balance the benefits and costs of debt financing. Rather, firms use retained earnings first, then debts and finally equity. Such firms would actually be paying high tax charges and also high operating costs arising from over dependence on the money market for their funds requirements. It was recommended that appropriate fiscal policies, relevant capital market institutional and legal framework should be put in place. These measures, we believe, will ensure better access to funds and reduce the cost of doing business.

This paper examines how infrastructure will play a vital role in the realization of Nigeria’s Vision 20: 2020. The objective is to assess the adequacy of Nigerian infrastructural base as a pre-requisite to the realization of the laudable Vision 20:2020. It is expected that Nigerian government will use the result of this study to evaluate Nigeria’s infrastructure so that appropriate steps can be taken to address the palpable deficit in infrastructure. The study used data from secondary source of published materials from credible internet web sites to analyze the current Nigerian situation. The results of the study reveal that though the project of Vision 20:2020 is grandiose, there seems to be a lack of corresponding will to achieve the ideals of the Vision as evident in the deficit in our transport infrastructure, electricity power generation and technological impetus as shown by the standards of Nigerian tertiary education (universities and others). The study therefore recommends amongst others that: there should be sufficient fiscal discipline, transparency, good governance and accountability to ensure that there is adequate commitment to the Vision: the transport infrastructure should be expanded and upgraded, with provision made for their maintenance; Nigeria should take concerted steps to address the problem of power generation and distribution, and Nigerian tertiary education should be restructured.

Abstract
This study examines the cashless economic system so as to assess
its feasibility in Nigeria vis-à-vis: timeless, preparedness and
adequacy against the backdrop of our level of development both
technologically and educationally. Nigeria has continued to evolve
in different realms. The economy is being reformed, the institutions
are being reshaped and legislations are being re-examined so as to
reposition the nation to take its rightful position in the international
community. As a way of fast-tracking the Nigerian economy so
as to be among the first 20 world economies come 2020, Nigeria
has proposed that come 2012 it will adopt the cashless economic
system. The study used structured questionnaire as a means
of data collection and the collected data were analyzed using
simple percentage procedure. The results indicate that: majority
of Nigerians are already aware of the policy and majority agree
that the policy will help fight against corruption/money laundering
and reduce the risk of carrying cash. Major problems envisaged
to hamper the implementation of the policy are: cyber fraud and
illiteracy. Based on the findings some recommendations made
are: the government should adopt a different strategy to educate
the non-literate Nigerians about the cashless economy; and a
framework should be worked out to provide cyber security in
Nigeria.

Any business enterprise that strives to meet customers' satisfaction in this information age cannot afford to ignore computerisation and use of Information Technology in its operation. Banks in Nigeria have been fully sensitised on this and most of them have computerised. However. this has led to proliferation of software usage and it is giving the Supervising Authorities concern. This paper proposes the use of a) Supervising Authority ’s Interest; b) Cost-benefit analysis. and c) Methods of Acquiring Information System as basis for determining the software to be used by Banks and it is hoped that these suggestions will reduce the number of soft wares in use in the banking industry in Nigeria.

The motivation for this study is the need to save the Nigerian public tertiary institutions front going into extinction from under-funding. Funding oftlte institutions is currently on the basis ofownership. There is currently conflict of citizens‘ rigltt to education at whatever level at reduced cost or no cost at all and government's inability to ntect the cost of education. Government end up giving what it thinks it can afford and not what the institutions need to operate effectively. On the other hand the institutions are ttot given the free hand to determine wltat the beneficiaries of their services should pay. This study recommends that the institutions should be seen as separate entities from govemment and therefore be allowed to detenttine the price for their services. Citizens' rigltt should be met through educational subsidies front all levels of government. The balance fees should be picked by the beneficiaries of the services of the institutions. This is the surest way to the survival of tertiary institutions in the Nigerian environment.

There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants. or if accountants carry out their duties effectively. there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put in place to ensure ethic standards on the pan of the persons trained to become accountants. After an extensive review of literature, past and present training arrangements, it was found that the training of accountants has been deficient in the areas of ethics as it has not been part of the curriculum of accounting courses. It was also found that even at the professional level, ethics does not form part of subjects examined and graduates come in close contact with the knowledge of ethics at their various organizations when alreadyr in employment. The paper therefore recommends that ethics and value system should be taught and examined as a full fledged course in accounting programs in the tertiary institutions. In addition they should be examined in the accounting professional examinations in societies where corruption is pervasive.

Abstract
This study examines the determinants of a firm’s capital structure in 16 nonfinancial
Nigerian listed companies for the period 1992-2007. This paper
attempts to empirically analyse the factors that affect a firm’s choice of
capital structure, as well as determine which capital structure theory best
explains the capital structure decision behaviour of Nigerian non-financial
companies. The result obtained provides evidence that a firm’s profitability,
growth pattern, tangibility and size significantly determine its capital
structure. Also, we find evidence in support for the static trade-off theory
and the agency cost theory and little or no support of the information
asymmetry theory as to the capital structure behaviour of manufacturing
companies in Nigeria. These findings have several implications, the most
salient of which is that with the identification of major determining factors
of capital structure, managers planning for the long-term are aided to
improve their firms for better performance with its reverberating effects on
the Nigerian economy.

Organisational development and change are forms of social cultural updates of work processes. Development and change are inevitable in organisations. When they occur and are effectively managed, the benefits are many. These include improvement in competitive positioning, a steady performance, an evolution of a corporate culture that is in consonance with the business environment, increase in productivity and employee moral as well as the development of new managerial skills/strategies. Therefore, business organisational development and change are interwoven irrespective of their nature. The lack of understanding of business organisational development and change would bring some negative development consequences that are against the goals of sustainable development in the society. Organisational changes comprising episodic and continuous change are analysed. The three phases of the change processes comprising unfreezing, changing and refreezing are identified. All these are towards the attainment of increased productivity for sustainable development.