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How hand‐weaving skills got to Nigeria, from where and when, have been tentatively answered in the literature and virtually every ethnic group in the country weaves. Aso‐oke fabric has been woven by the Yorubas of Western Nigeria for decades. This study therefore sets out to find possible reasons for the fabric's continued acceptance by Nigerians.

A sample of 100 respondents taken in Benin City, capital of Edo state, Nigeria was studied by means of field survey tool of questionnaire and the responses to rating scale questions were tested for significance using the “t‐test”.

The analysis revealed that aso‐oke consumption is being sustained through frequent product modification, and deeply rooted socio‐cultural factors. The fabric appears to be both a style and a fashion.

In spite of its long‐standing popularity, aso‐oke has a number of negative attributes. Specifically, consumers would be more satisfied if weavers employ only color‐fast yarns in weaving, and produce lighter‐weight aso‐oke fabrics that suit all purposes and are also shrinkage‐resistant.

The unique contribution of this paper is its emphasis on the consumption of aso‐oke fabric. Previous studies focused on the weaving aspect: weaving technology, weavers' ingenuity and skills, and the history of cloth weaving in Nigeria. A few of these studies examined the cultural uses of particular motifs of the fabric.

This paper assessed accuracy level in accounting for government funds in Nigeria's federal treasury and their faithful presentation in government financial reporting. It aimed to determine whether the reported annual balances in Nigeria's financial reporting were reliable or otherwise. Data used in analysis were obtained from secondary sources from federal treasury.

Ex-post “facto” analysis method was adopted in the study involving the use of statistical techniques of absolute or aggregate mean percentage error derived from differences between recomputed and published fund balances and was employed. This was augmented with interactive review meetings of the initial case research report with the management of Nigeria's audit agency.

Results distilled from the consolidated revenue fund (CRF), development fund and public debt show that recomputed values were greater than the fund balances in the gazetted financial statements. Results for contingency fund (CTF), federation account fund (FAF), special trust fund (STF) and sundry deposit fund yield equal figures and accurate. The paper concludes that there were serial understatements of the core public fund balances in the financial statements over the years. This trend of reporting incorrect in three core public funds in financial statements rendered Nigeria's financial position unreliable in the affected years for decisions. It also facilitated frauds, mismanagement of funds and corrupt practices.

The scope of the research is restricted to assessment of degree of accuracy in fund accounting, faithful representation of the respective fund balance in the liabilities side of FGN balance sheet and the reliability of the financial position. But, it did not consider or cover the implementation of International Public Sector Accounting Standards (IPSASs) in federal treasury since FGN had not issued any full IPSAS–oriented financial statements as on 2015.

Identification of deficiencies in fund account balances, structural defects in fund accounting and acts of understatement of carrying balances in CRF and capital development fund (CDF) implies that the aggregate core fund liabilities reported in financial statement of government entities without corresponding assets do not actually reflect a true and fair financial position in some countries. It reveals remarkable degree of financial information asymmetry in government financial reporting. Illusionary fund accounting has direct linkage to poor fiscal governance in many sovereign with associated sub-optimal delivery of public goods and service level distress syndrome in many economies; lead to poverty, unemployment, crisis and macroeconomic disturbances.

The study contributes to the development of fund accounting system; strengthening government financial reporting architecture and practices. It provides framework for tracking financial information asymmetry in government financial reporting and mismanagement of public funds. It provides platform to effect necessary adjustment (correction) during the “first time 3-year adoption” adjustment window in Nigeria. Flowing from the findings, it advocates for institutionalization of government fund accounting standards and provides evidence for migration to accrual accounting system in countries that have not already implemented it. Evaluation system developed herein will improve fund management in federal treasury and contribute to efficient public financial management, good governance and enhance development of public accounting practice.

This exploratory empirical research is the one to ever evaluate accuracy level of fund accounting in sovereign entities and faithful representation in government's financial position prior to implementation of accrual accounting and financial reporting. The study established substantial level of illusionary accounting for public funds and information asymmetry in published government's financial reporting. It is necessary to rectify these discrepancies in fund accounting and financial reporting prior to and or during the first three years of the IPSAS transition implementation programme. These research deliverables provide adopters with relevant data for adjustment accounting during the transition period in strengthening public financial reporting in order to realize the benefit of full IPSAS accrual accounting.

This study empirically examined and investigated the relationship between sustainable manufacturing practices (SMPs) and performance of table water industry (TWI) in Nigeria.

Cross-sectional survey research design was adopted for this study. The population of this study covers all the registered table water firms in Delta and Edo states by National Agency for Food and Drug Administration and Control (NAFDAC). Convenience sampling, a nonprobability sampling method, was used in administering the questionnaire to selected table water firms in the two states used for the study. The sample can be considered as experimental group used for the research and analysis. Data collected through questionnaire administration were analyzed using descriptive statistics. Structural equation modeling (SEM) was used in estimating the research models, through the use of Analysis of Moment Structures (AMOS version 24) software.

The study found that SMPs are adopted by table water firms registered by NAFDAC. It was also found that sustainable packaging and waste management significantly influence the different dimensions of sustainable performance of table water firms.

The study recommends that table water producers should ensure they consistently adhere to NAFDAC standards after product registration and certification to make the products safe for consumption. Also, NAFDAC should promote a regulatory environment with appropriate incentives to table water firms that consistently comply with stipulated regulations that can promote the sustainability of the environment while any table water firms found engaging in unwholesome activities that can undermine the health status of consumers should be severely sanctioned.

The study provides a comprehensive analysis of sustainability practices in the Nigerian TWI by examining four manufacturing practices and how they impact on sustainability performance of the industry. The study will help to reinforce the need for stakeholders in the TWI to be more environmentally conscious.

This study examines and estimates the relationship among identified factors or determinants for the adoption of water ionizers by customers.

To this end, the questionnaire is prepared to have the preferences of customers based on the factors or enablers identified for the analysis of customers' perceptions toward the adoption of water ionizers. Recipients are identified to collect their preferences for the factors responsible for the adoption. The convenience sampling method is used in administering the questionnaire for the study. The structural equation modeling (SEM) technique is used to construct the model for defining the relationship between measured and latent variables using the lavaan, haven, psych and semPlot libraries in R software.

The study reveals that product features, which include pH value, oxidation-reduction potential (ORP) and micro-clustering (MC), are influenced by environmental sustainability (ES), and as a result, product features and product outcomes (brand value (BV), customer recommendation (CR) and perceived usefulness (PU)) together influence the adoption of water ionizers by customers.

Water ionizers have appeared as consumer electronic appliances designed to alter the pH and ORP of water through an electrolysis process. There are proven benefits to improved water quality across different pHs for its health benefits (HB) and other commercial and household uses. The study recommends that potential HB perceived through water ionizers and product features, which are supported by ES, and helps customers decide on the adoption of water ionizers.

The study supports comprehending the relationships between consumer behavior, sustainable practices and innovative technologies like water ionizers as society places a greater emphasis on environmentally conscious living and sustainable living. This study aims to clarify the elements affecting the adoption and perception of water ionizers from a sustainability perspective through an extensive assessment of the literature and empirical analysis.

The study examined policy improvement and cassava attractiveness. The purpose was to determine the optimum rewards using three strategies: selling of farm produce to harvesters, making wholesale of harvested outputs and retailing harvested outputs.

Three hundred and sixty (360) cassava farmers were surveyed in three local government areas in Edo South senatorial district of Nigeria. From their responses, probabilities were assigned to rewards for each strategy from each of the locations. Subsequently, dynamic programming was employed in data analysis. Specifically, Howard policy improvement technique was used to forecast expected rewards to cassava farmers in the three local government areas using the three strategies.

Cassava farmers in Edo South senatorial district of Edo state, Nigeria, can maximize their earnings from cassava by retailing at the local markets in Oredo and Egor local government areas and by making wholesales at Ikpoba Okha local government area. Using this policy, they will realize approximately N2360 per basin and approximately N33040 per plot of 100 × 100 ft. This will translate to N143724 per acre (4.35 plots of 100 ft²).

Availability of storage facilities as well as technical constraints to cassava production.

Provision of jobs to the unemployed, thereby reducing the level of unemployment in the country.

Suggestion of the sales strategy that will yield optimum returns to cassava farmers, using policy iteration technique, and the projected estimates of the likely turnover when the strategy is adopted. This is a point of departure from previous studies. Thus, the study used operations research methodology to model solutions, through involvement in agriculture, to Nigeria's economic/financial problems, thus making it unique. In broad terms the study demonstrates that investment in agriculture will help to reduce unemployment and enhance the country's national income.