Copied this from an article on NigeriaWorld.

RE: ARABIC INSCRIPTIONS ON THE NAIRA
Kindly permit me space in your journal to respond to a recent article titled “Arabic Inscriptions on the Naira” credited to a gentleman by the name Stephen Irinyemi. <snip>

Stephen, the words with the Arabic alphabets on the naira are, in fact, in hausa language and not Arabic at all. The use of Arabic letters in other languages is not new. Farsi, Pashtun, Urdu are among languages that use Arabic letters but are themselves quite unintelligible to an Arab unless he or she is educated in the said languages.

Similarly, your article and mine written in Latin based letters do not qualify for Latin. The words in Arabic letters you find so offensive on the naira, in transliteration, read; naira biyar (five naira), naira goma (ten naira), naira ishirin (twenty naira), etc.

Long before the British colonized our land and introduced their civilization the only medium of learning in the Kanem-Borno and Hausa Fulani civilizations in what is now northern Nigeria was in Arabic alphabets.

Continued: http://nigeriaworld.com/articles/2005/jan/311.html

Haven't seen the report so I don't know what they said about Lagos. But keep in mind that they probably has set categories such as infrastructure, safety, commute time etc. Having lived in Lagos I know it can be an extremely frustrating place. Obviously the longer you live there the easier it bcomes as you settle into your routines.

Reports rating cities should definitley give their criteria for rating. This will help to evaluate the rating so you can judge how it effects any decisions you are making about going there. Otherwise what was the point of making the comparison.

Don't blame anyone for being upset with being rated low. Lagos is definely a vibrant, interesting place. It also has many problems. In the end see if the rating assissts you in making any decisions based on the factual information it gives and disregard the propoganda, you never know who has sponsored the rating.

Lived in Eket, Calabr and Lagos. Have travelled all around Akwa Ibom and Cross River. Have visited Port Harcourt, Makurdi, Jos Bachi and Enugu.

Places I can recommend visiting are Yankari Game Reserve and in particular the Wiki Warm Springs. Jos Museum/Zoo/Game Reserve. Obudu Cattle Ranch(Protea Resort), Zambezi River (Blue River) Kwa Waterfalls, Agbokim Waterfalls. Calabar is a great city to relax in as is Jos.

Thinking of moving to Ogun State. Would be located at Ogere-Remo. Any of you people from Ogun state who can give me a run down on conditions there it would be appreciated.

I am an expatriate who has lived in Nigeria while working as an expatriate oil worker and also on my own. I found that to have a life style similar to what I have at home I needed N200,000 per month plus housing. Housing should include all that is mentioned above. Electricity, water, security, housekeeping. If you have months where you need to spend less money it is easy as alot of the expense comes from buying imported goods you are familar with where as locally produced goods will suffice. Food is an excellent example with imported food being very high in comparison to local food. Eating out at nice restaurants, weekends in resorts, vehicle will all cost you as much as in a western country. Clothing is another example, to buy brand name clothes will cost you the same. Don't forget you can have months where expenses are higher than normal, two years ago they widened the main road going by my house and NEPA was cut for two months. Generator had to run 24-7. Sudden medical bills etc everything comes out of your pocket as you no onger have the social safety net like Germany.

A typical expat position such as the one you are considering should come with housing(all inclusive), a vehicle, medical and taxes paid. Allowances for these items are ok as it gives you flexibility to make your own choices but changes in circumstances could leave you holding the bag(ie. paid two years rent up front and are transferred to another town) Also make sure you have repatriation to Germany in case of a medical emergency. Basic service in Nigeria is good but for specialized or long term care you would be better off in Germany. Also make sure you don't lose your medical coverage in Germany if you go to Nigeria.

Check out the tax rules carefully as to what kind of tax treaty Germany has with Nigeria(if you are keeping your Germany residency). Even if the company pays your Nigerian taxes you may be liable for taxes in Germany. Purchasing a vehicle is definely cheaper than renting a vehicle and repairs are cheaper although as I am sure you know you have to keep a close eye on the repair work or know your mechanic very well ( that applies in Germany to).

Sorry if I have pointed out some obvious items better safe than sorry and all that. Good luck with your position. If you don't mind, post how it turns out.