The impact of traffic sign deficit on road traffic accidents in Nigeria

This study assesses the impact of traffic sign deficit on road traffic accidents in Nigeria. The participants were 720 commercial vehicle drivers. While simple random sampling was used to select 6 out of 137 federal highways, stratified random sampling was used to select six categories of commercial vehicle drivers. The study used qual-dominant mixed methods approach comprising key informant interviews; group interviews; field observation; policy appraisal and secondary literature on traffic signs. Result shows that the failure of government to provide and maintain traffic signs in order to guide road users through the numerous accident black spots on the highways is the major cause of road accidents in Nigeria. The study argues that provision and maintenance of traffic signs present opportunity to promoting safety on the highways and achieving the sustainable development goals.     

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Consistent with the mission of the International Association for Accounting Education and Research (IAAER) to “promote global excellence in accounting education and research, and to maximize accounting academics' contribution to the development and maintenance of high‐quality, globally recognized standards of accounting practice,” this paper provides a commentary and research review by an ad hoc committee of the IAAER on the IASB's Discussion Paper DP/2013/1—A Review of the Conceptual Framework for Financial Reporting. The comments focus on four main areas about which prior academic research can inform standard setters in their consideration of the revised Conceptual Framework: (1) recognition and derecognition, (2) measurement, (3) presentation and disclosure, and (4) other comprehensive income. The views expressed here by the ad hoc committee are those of the authors and do not necessarily reflect a consensus view of the IAAER membership or its Executive Committee. The paper supports the IASB's general objective of developing one set of globally acceptable accounting standards based on a cohesive and complete Conceptual Framework.     

Knowledge and attitude of safety belt use among professional drivers in a tertiary Nigerian institution

Safety belt (SB) use prevents and reduces the severity of injuries during motor vehicle crashes, and its use is influenced by the perceived risk inherent in any journey. Over the years, most studies have focused on the effectiveness of the belt among commercial drivers. This study assessed drivers' knowledge, attitude and use of SB in a tertiary institution in Nigeria. The study, which was a cross-sectional survey, was designed to document professional drivers' knowledge and use of SB and their attitude towards use. Data were collected using a survey questionnaire from 202 out of 228 drivers employed by the University of Ibadan aged 35-60 years who were at work and consented during the period of data collection. The respondents' mean knowledge score on SB was 8.9 SD?±?1.4 out of 11 points. Eighty-six percent agreed that SB should be fastened when driving. Many of the respondents had a positive attitude to the use of seatbelts, 95.5% disagreed with the idea that a seatbelt causes accidents, while 80.2% also disagreed with the belief that a seatbelt was for educated drivers. There was a statistical significant association between respondents' attitude to SB use and age, year of experience, education (p?相似文献