This paper examined the impact of income inequality and healthcare expenditure on economic performance in Nigeria over the period 1990-2020 using the Autoregressive Distributed Lag (ARDL) estimation technique. The findings reveal the existence of a positive and a statistically significant relationship between income inequality and economic performance as well as health care expenditure and economic performance in Nigeria. In addition, the results show that health care is a necessity rather than a luxury in Nigeria. The study recommends that government should implement programs and policies that will alleviate the inequality in income distribution as well as appropriate policies at the macroeconomic level targeted at public health expenditure to enhance economic performance
This study examines the aim and strategies of the Nigerian Civil War 1967-1970, emphasizing the diplomatic positions and war strategies adopted by the two sides involved. It agrees that series of researches have been carried out as regards the Nigerian Civil War but only a few viewed it on the ground of diplomatic maneuvering and strategy. The various literatures laid more emphasis on the causes, dimensions and effects of the war without a thorough analogy on the use of tact and strategy in the context of the war. The study examines the use of propaganda, military tact, media, peace talks and summits in the context of the Nigerian civil war. This study is divided into two parts; the use of strategies by the Nigerian government and the Biafra people, as well as the peace talks and summits that took place during the war. Both primary and secondary sources are employed in this research.
Assessment of The Problems of Learning the Aural – Oral Skills at JSS Level in Katsina State, Nigeria (Published)
Effective communication in English by students at the Junior Secondary School level as envisaged by the 9 – Year English Studies Curriculum has remained elusive. In this article, effort is made to trace the problems with a view to offering workable solutions. The descriptive survey method was used. Sixty-eight Junior Secondary School students were used in the study. The subjects selected included 384 students. A self – designed questionnaire was used to collect the information required. Analysis of data was done by means of frequency counts and percentage. The study revealed among others, fear of English by students due to its absurdity. Based on the findings, among the recommendations given, was the need for teachers to employ more friendly activities to teach aural – oral skills to make their learning more effective and enjoyable.
Agriculture and manufacturing activities is as old as production of goods and services in African society. In the production of goods and services women formed a sizeable population of the labour force. This has not been an exception in Nupe land. The friendly nature of ecology of Nupe land made it possible for production of ground nut in large quantity that allowed for its utilization in different forms most especially by the women. Thus the plants, the nuts and the shell are used by women in different forms. It is on this premise that the study examined production, utilisation, marketing and consumption of groundnut among Nupe women. The study uses historical research methodology of oral interaction, reconnaissance survey and unpublished and published materials in collection of data and analyses. The study revealed that Nupe women played supportive role in cultivation through planting, harvesting, and separation of pod from plants to processing into different bye products and marketing.
Evaluation of Architectural and Other Safety Measures Against Bomb Blasts in Market: An Avenue to Improve Security in Nigeria (Published)
Nigerian markets have been facing the problem of bomb blasts and they occur mostly in the Federal Capital Territory (FCT) and northern part of the country. Thus, conducting a research in FCT market became necessary, since it is located in Nigeria; the aim was to evaluate the architectural and other safety measures against bomb blasts in the market, in order to generate guidelines to improve security in Nigeria. 419 sales points were studied and questionnaires were administered to 419 buyers in the market via random sampling method, in order to obtain the primary research data. Focus group discussions that were made up of five buyers were organised in conjunction with direct observation schedule in the market to also obtain the primary research data. The secondary research data were gotten from the reviews of relevant literatures to this study. Tables and photographs were used to analyse the data of this research. Among the findings from this research are: there are no adequate architectural design against bomb blasts in the market, and the vehicles that are gaining access into the market are not well checked against bomb blasts. Among the recommended guidelines are: adequate architectural design against bomb blasts should be provided in Nigerian markets, and the security personnel should be properly checking the incoming vehicles against bomb blasts in markets in Nigeria.
Lately, Nigerians are in confusion on the rationale of paying tax due to the inability of the government to let taxpayers feel the impact of paying tax. These unethical practices have made some Nigerians want to evade tax wholly or partially. All and sundry still limbo in doubt as to whether the tax could ever be flexible or efficient; and if yes, can they deliver the sustainable growth that has eluded Nigeria for decades. This study investigates the impact of tax components in achieving sustainable growth in Nigeria using time series data from 1987-2019 using the ARDL bound testing approach to cointegration to ascertain the long run and the speed of adjustment (Short run) in analyzing the relationship. The result revealed that Petroleum Profit Tax, Company Tax, Value Added Tax and Personal Income Tax have a positive short-run relationship with economic growth (GDP) while Custom and Excise Duties and Personal Income Tax exhibits a negative relationship in the short and long run. This study hereby recommends strong institutional reforms in the department of customs to plug the manifest leakages in other to enable the revenue generated from the unit to reach the desired point to facilitate sustainable development in Nigeria by the year 2030.
Citation: Adewale Mathew Adekanmbi, Amos Dauda, Shallie and Oladimeji Abeeb Olaniyi (2022) Tax Revenue and Sustainable Development in Nigeria: A Disaggregated Analysis, Global Journal of Arts, Humanities and Social Sciences, Vol.10, No.3, pp.43-54
This paper thoroughly reviewed why Nigeria needs to care for, eliminate, and eradicate the neglected tropical disease (NTDs). The paper relied on the review of related literature to sufficiently expound on intervention, accomplishments, disadvantages, and techniques of eradication and elimination of NTDs in Nigeria. It has been documented that NTDs affect about two billion people worldwide, accounting for a quarter of the world’s population, with Africa accounting for over 40% of those affected. Although neglected tropical diseases are preventable and treatable, a significant amount of funds has been invested to eradicate and eliminate them. NTDs are diseases of the poor, according to reports, and efforts to eradicate them must address the causes of poverty as NTDs can cause a variety of problems. This paper suggested ways to eradicate NTDs in Nigeria including strengthening public health systems and supporting governments in the elimination of NTDs and limiting the transmission of disease pathogens by effective vector control among others.
Internal Control System and Fraud Prevention of Quoted Financial Services Firms in Nigeria: A Smart PLS-SEM Approach (Published)
Fraud prevention involves the integration of all efforts that may be used to reduce or limit the opportunities to commit fraud in an organization. It is tool for protecting the collapse of business activities and it is widely use in the corporate world to manage business challenges. The internal control system is use manage risk and to prevent fraud and errors in order to prevent business losses and liquidation of business. On this basis, the study seeks to examine the effect of internal control system on fraud prevention of financial services firms in Nigeria. The population is 284 respondents from the listed financial services firms in Nigeria. A cluster sampling technique was adopted for the study. The data was sources through the primary sources and a structure questionnaire were administered to the respondents through the use of five-point Liker scale system, and the SMART-PLS-3-SEM was used to analyze the fitness of the data and test the research hypothesis. A constructive reliability and validity, the discriminant validity measure and cross loadings were used to test the fitness of the model. Path coefficient, predictive relevance of exogenous. Findings from the study revealed that control environment and monitoring were found to have a positive and significant effect on fraud prevention, while the information and communication has a negative and significant effect on fraud prevention. Risk assessment show an insignificant positive effect on fraud prevention while control activities is negative and insignificant effect on fraud prevention of the listed financial services firms in Nigeria. In conclusion, the study found that internal control system has a significant influence on fraud prevention. It is recommended among others that the management of financial services firms should maintain the used in control environment, monitoring system because they play a greater in effect on fraud prevention. Also, regulator agency such as CBN, EFCC and ICPC should develop an internal control framework and policy that will guide the financial services firm in Nigeria.
Consumer Preference Survey of De Choice Fast Food in Uyo Metropolis, Akwa Ibom State, Nigeria (Published)
The purpose of this study was to provide a description of fast-food consumers, analyze their preferences, determine the adequacy of current packaging material, and recommend improvements in media vehicles and promotional strategy. A sample of 172 consumers entering De Choice Fast Food in Uyo Metropolis, were conveniently selected, while descriptive statistics was used in analyzing the data obtained. Findings showed that De Choice Fast Food consumers were predominantly resident in Uyo metropolis, singles, more males than females with some levels of education, relatively young people with average incomes. Of all the consumers, those who liked De Choice Fast Food products thought it was tasty, with great value while those who had complaints said their price was on the high side but that the foods/snacks were spicy. Furthermore, the findings showed that consumers prefer white transparent clear plastic packaging to other materials and that they consider De Choice Fast Food location, parking space and interior to be adequate. More so, they love a variety of music like gospels, pop, rock and traditional music and are mostly reached through De Choice bill boards. From these findings, we concluded that most of the consumers of De Choice Fast Food products were average income earners, quite young and enterprising men and women; the foods were of good taste and great value and billboards were the most effective means of reaching most of the consumers. Based on this, we recommended that a complete repackaging of their service strategy be revisited through process engineering of key service areas.
Citation: Abasiama Mfon and Imoh Uford (2022) Consumer Preference Survey of De Choice Fast Food in Uyo Metropolis, Akwa Ibom State, Nigeria, British Journal of Marketing Studies, Vol. 10, Issue 2, pp.13-34
The study investigates the nexus between financial development, trade performance and growth in Nigeria between the period 1985 to 2020. Financial development, government expenditure, inflation rate and trade openness were used as dimensions of independent variables while real gross domestic product was used as the dependent variable. Annual time series data on our targeted variables were obtained from secondary sources including the Central Bank of Nigeria annual statistical bulletin, World Bank development indicators. The Eview9 Statistical Software was employed to analyze the data empirically. The Unit root test shows that financial development, government expenditure, trade openness and real gross domestic product are all stationary after first difference I(1) while inflation rate was stationary at level I(0). The data were analyzed using the Autoregressive distributed lag (ARDL). The results of the ARDL estimates indicate that in the long run financial development and government expenditure coefficients have positive relationships with real gross domestic product and they are also statistically significant. The study recommends amongst others that Nigerian trade performance should be improved through economic diversification so as to reduce much emphasis on oil export and availability of funds from private sector at competitive interest rate in order to produce internationally competitive products should be encouraged. Also, there should be the implementation of monetary policies that would bring about stability in exchange rate, promote trade openness and ensure government purchases that enhances financial development.
Citation: Adeyemo, Oyindamola Olajumoke and Tamunowariye, Chinonso (2022) The Nexus between Financial Development, Trade Performance and Growth in Nigeria, Global Journal of Arts, Humanities and Social Sciences, Vol.10, No.3, pp.1-17
The study examines the impact of board structure on accounting conservatism in listed non-financial firms in Nigeria. The longitudinal research design was adopted and the study covered the period from 2010-2019. study period, there are 75 quoted non-financial firms in the Nigerian Exchange Group classification and these will constitute the sample. In this study, secondary data, by way of annual reports and accounts of the sampled companies in Nigeria and some relevant Nigerian Exchange Group fact books were used to collect data. The effect of corporate governance structure on accounting conservatism was analysed using panel regression. This study employed descriptive statistical methods and includes descriptive techniques such as the mean, standard deviation, range, frequency distribution. More importantly, the random effects (RE) and fixed effects (FE) regression as estimated. The findings of the study reveals that Board size (BDS) has a significant impact on accounting conservatism particularly for Market to book (MTB) and income statement based indicators of accounting conservatism. Also, Board independence (BDIND) has a significant impact on accounting conservatism and this is persistent across all three measures of accounting conservatism used in the study. Board gender diversity (BGD) has a significant impact on accounting conservatism particularly, for accrual based indicators. Hence the study recommends the need for corporate boards to reflect and represent all significant stakeholder interests so that board decisions will not be skewed unhealthily. Therefore, the study recommends for the presence of more independent directors in corporate boards. The study recommends the need for an increase in the level of gender diversity in corporate boards. The study recommends that there is need for shareholders to look closely in order to monitor the practices of management.
Citation: Chiedu Christian O., Anichebe, S. A., Emeka-Nwokeji, N. A. (2022) Board Structure and Accounting Conservatism in Listed Non-Financial Firms in Nigeria, European Journal of Accounting, Auditing and Finance Research, Vol.10, No. 3, pp.42-58
Financial constraints, as well as a lack of managerial skills, equipment and technology, regulatory concerns, access to international markets, and unfair competition, are all reasons that impede the development of SMEs. SMEs require advertising strategies to ensure their long-term viability and growth in an ever-changing and competitive business environment. In this study, more attention will be paid to the question and relevance of advertising as a form of promotion to improve profitability. 50 small and medium scale enterprises were selected from Uyo. The survey was carried out in major urban center which is Uyo. This area was chosen because the tempo of economic activities being carried out by SMEs to meet the demands of the consumers is very high. The data used for this study were majorly primary and these were obtained from the field through the use of questionnaire. From the data gotten, Cronbach alpha was then used to test for the validity, consistency as well as the reliability of the data-set. All the constructs or items had Cronbach’s Alpha above the minimum acceptable reliability coefficient between 0.5 to 0.9 and therefore exhibits good internal consistency. Following the results, it is observed that the effect of advertising on profitability of the selected SMEs in Uyo metropolis is positive and significant. From the findings of this study, we conclude that advertising can significantly improve profitability of SMEs in AkwaIbom State.
Citation: Aniebiet Etuk, and Emmanuel O. Emenyi (2022) Advertising and Profitability; Evidence from Selected SMES in Uyo, British Journal of Marketing Studies, Vol. 10, Issue 2, pp.1-12
Citation: Ojomolade, Dele Jacob , Ugwulali, Ifeanyi Joseph &Adejuwon, Joshua Adewale (2022) National Budget Management and Economic Development in Nigeria, European Journal of Accounting, Auditing and Finance Research, Vol.10, No. 3, pp.18-30
Abstract: This study examines the impact of national budget management on economic development in Nigeria emphasising the controversial issues of whether its impact is visibly seen or not on Nigeria’s development. Secondary data were sourced from Central Bank of Nigeria statistical bulletin, 2020 and the data were analysed using co-integration and descriptive statistics. The results revealed long run relationship among the variables with ARDL bound test of F-statistic of 9.4 which is greater than the upper and lower bound while the R-squared is 85.2 and Adjusted R-squared is 70.4 which show those explanatory variables are jointly significant and estimated model is of good fit .The Durbin Watson is 1.7 and the Prob.(F-statistics) is less than 5% denoting absence of serial correlation. The study found out that Education and health have negative relationship with economic development in the Nigerian budgeting system, implying that increasing annual budget allocation results in decreasing proportion of education and health in the total national budget estimates. It was further found out that budget estimate and public debt payment services have positive relationship, implying that the more the budget estimates, the more the proportion of public debt services. The study concluded that the Nigerian government does not have enough budgetary allocation to education and health while substantial amount is being allocated to debt servicing. It is therefore recommended that Nigerian government should endeavor to develop human capital by increasing budget allocation to education and health to create a wealthy nation and sustainable development.
Performance Evaluation of Skills Acquisition for Self- Reliance among Graduates of Technical Colleges in Cross River State, Nigeria (Published)
Citation: Alfred Denis Oyama and God’sdesire Alfred Oyama (2022) Performance Evaluation of Skills Acquisition for Self- Reliance among Graduates of Technical Colleges in Cross River State, Nigeria, International Journal of Vocational and Technical Education Research, Vol. 8, No.1 pp.1-10
Abstract: This study sought to evaluate skills acquisition for self-reliance among graduates of technical colleges in Cross River State, Nigeria. Relevant literatures to the variable of the study was critically examined. Descriptive research design was adopted for this study. A sample of 241graduates was used for the study. The sampling technique adopted for study was accidental and snowball sampling technique. The main instrument used for the collection of data was the questionnaire with reliability coefficient ranging from .84, .63 and 63 and data raised were analyzed using the simple percentage analysis. The results obtained showed a significant positive influence of skills acquisition for self-reliance among graduates of technical colleges in Cross River State, Nigeria. Based on the findings of the study, it was recommended that government should reposition all the technical colleges in Cross River State, Nigeria and Products of technical colleges should be regularly evaluated to provide immediate feedback and spot areas that will require modification in order to continue to sustain and promote the programme. Finally, the study suggested that a replication of this study should be carried out again on the variables that were not previously investigated.
Citation: Ayodele A. Otaiku (2022) Competitiveness Analytic of Nigeria and Singapore | National Productivity and Economy, European Journal of Business and Innovation Research, Vol.10, No.1, pp. 67-111
Abstract: Competition power of a country can simply be defined as the ability to compete relative to its rivals and where Singapore and Nigeria were case studies. The effective policies to increase the level of prosperity and how to translate information about specific strengths and weaknesses across the many factors that drive competitiveness was the crux of the study. The competitiveness analytic identify uncertainties (more raking competitiveness metrics); seek alternative framing of problems; build hybrids (objects such as indicators or policy formulation); and human capacity to link knowledge to action for national productivity and country’s share of world markets for its products and services, provide its residents with a rising standard of living and a high employment on a sustainable basis was the resultant impacts of competitiveness. Value results from a total effort, rather than from ‘one isolated step’ in the process for all indexes of competitiveness. Singapore had better competitiveness index than Nigeria with global ranking as the most competitive nation in the world, 2020.The crux of 21st century competitiveness ranking should focus on the unification of competitiveness indicators and the development of ‘integral competitiveness fundamentals that, can capture the traditional and emerging indicators like ‘Climate changes’,‘Pollution’,‘Cyber security’ and ‘Hybrid warfare’ was accentuated as spatial polysingularity framework for the future study of competitiveness.
Citation: Emmanuel U. Dim (2022) Abraham the Father of Faith (Gen 12-17) – Challenge To Christians in Nigeria, Global Journal of Arts, Humanities and Social Sciences, Vol.10, No.1, pp.54-63
In Abraham, Israel’s first Patriarch, God begins a new development in his plan of the creation and salvation of the world by specially choosing the people of Israel (Gen 12-50), after the general account of the creation and development of mankind from the beginning of the book of Genesis (Gen 1-11). Abraham stands out in his relationship with God and is thus, for those who believe in God and who acknowledge His self-revelation in the OT, the father of faith. Many Christians in Nigeria today suffer from the crisis of faith which often breeds lukewarmness and syncretism in their actual practice of it – and even outright rejection of the same faith in neo-paganism. The others who try to remain steadfast, are naturally distracted by the negative activities of these other brothers and sisters with whom they are supposed to be professing the same faith. This paper presents the steadfast legacy in the faith of Abraham, the proto-type of Jesus in the OT, as an enlivening challenge to all Christians, especially here in Nigeria. Abraham’s steadfast faith in God, in all the circumstances of his life, challenges the Nigerian Christians of today, as they face all sorts of difficulties in the practice of their faith. It also challenges the institutionalized Churches towards the provision of a sustained catechetical growth for all their members for a more active and vibrant Christian life in our dear country that is today menaced with many religious, social, economic and political problems. To arrive at its goal, this paper employs the exegetico-analytical method of enquiry. In the final analysis, apart from the pertinence of all the points raised in it, this work has the added importance of taking us to the very fertile roots of our faith in God in the person and life of Abraham, thereby helping to engender stronger conviction in the believing audience that would read it.
Assessing the Perception of People on Environmental Resource Curse of Oil and Gas Exploration in Bauchi and Gombe State Nigeria (Published)
Oil and Gas exploration was commissioned in Bauchi and Gombe state Nigeria in the year 2019 and the two states were about to be listed among oil and gas producing states in the North East Nigeria, after the discovery of oil in Niger Delta region 60 years ago. However, the communities’ optimism has widened on the perception that the oil and gas sectors were the turning point fortune for social, economical, and improvement in the infrastructural and better standards of living. However, the implications is the environmental pollution impact on the communities which will affects adversely the environment and health wellbeing, as such it will invariably dwindle its optimism. Conflict may also resurface among the peaceful leaving communities. The study explored communities’ misgivings regarding the environmental consequences of the oil and gas sectors. Through positive and negative expectation Data was collected for the study with the help of questionnaire. The findings revealed that majority of the people who were served with questionnaire were pessimistic about the prospects of oil and gas sectors for insuring national development and income distribution. It has been concluded that the communities have little information about the environmental impacts hence, eventually considered it as resource curse. It has been therefore recommended that strict compliance to environmental policy action such as imposition of market base instrument environmental taxation in particular to protect the environment against the presence Cul-de-sac.
The study investigates directors tunnelling in Nigeria drawing samples from listed non-finance firms on the floor of the Nigerian Exchange Group market. While directors tunnelling proxied by directors’ remuneration is the dependent variable, the independent variables adopted for this study includes ownership concentration, big4 auditors, capital structure and cash holding. Furthermore, in line with related extant literature, we employed the variable of firm size to control our model. Data set employed in this study spans through the periods between 2011 and 2020. In the light of this, the empirical result of this study leads to the conclusion that out of the four independent variables adopted in this study, only big4 auditors and capital structure significantly affect directors tunnelling. Specifically, we conclude that when a big4 firm audit the accounts of the firms in our sample, directors tunnelling declines. Similarly, we conclude that the more a firm finances their operations through debt, directors tunnelling declines. Succinctly, we recommend that firms should strive towards debt financing while also seeking to employ the services of big4 auditors to keep at bay tunnelling among listed non-finance firms.
Citation: Aluwong Dogara Blessed (2022) Investigating Tunneling from Nigerian non-finance Listed Companies, International Journal of Development and Economic Sustainability, Vol.10, No.1, pp.13-25
The study investigates intellectual capital performance in Nigeria drawing samples from listed non-finance firms on the floor of the Nigerian Exchange Group market. While performance proxied by return on asset is the dependent variable, the independent variables adopted for this study includes structural capital efficiency, capital employed efficiency, human capital efficiency and value-added intellectual capital coefficient. Furthermore, in line with related extant literature, we employed the variable of leverage to control our model. The econometric techniques adopted in this study are the panel fixed and Random effect regression techniques. The empirical result of this study leads to the conclusion that out of the four independent variables adopted in this study, only the variable of human capital efficiency insignificantly affect performance of listed non-finance firms in Nigeria. However, we conclude that structural capital efficiency, capital employed efficiency and value-added intellectual coefficient significantly improve firm performance. On the bases of these findings, we recommend that managers should place great emphasis on structural capital. They need to invest more in its human capital instruments through continuous learning and training. We recommend that managers should provide more towards proper training of employees and ensure that the right persons are selected for the job.
Citation: Aluwong Dogara Blessed (2022) Intellectual Capital Performance of non-finance firms in Nigeria, European Journal of Business and Innovation Research, Vol.10, No.1, pp. 1-17
This study was carried out to find out the status of entrepreneurship development programme in polytechnics in South-East Nigeria. The study adopted descriptive survey design. The study was conducted in all the polytechnics in South-East Nigeria. The population of this study comprised all the 390 entrepreneurship lecturers in polytechnics in South-East Nigeria. As a result of the manageable size, the entire population was used. Thus, there was no sampling of respondents. Data were collected for the study through the administration of validated questionnaire on the respondents. The reliability of the instrument was established using Cronbach alpha (α) reliability statistic. The overall reliability coefficient obtained was 0.84. Three research questions were formulated to guide the study and one null hypothesis was tested at 0.05 level of significance. In analyzing the data collected for the study, mean and standard deviation were used to answer research questions 1-2 while percentage was used to answer research question 3. T-test inferential statistic was used to test the hypothesis at 0.05 level of significance. The findings of the study revealed that the status of curriculum contents was adequate, all teaching methods indicated were applicable. The study further revealed that well equipped training workshop, quality entrepreneurship textbooks, materials for group projects, internet connection, and materials for practical activities were not available for implementing entrepreneurship development programme of polytechnics in South-East Nigeria. The major implication of the findings of the study lies more on the non-availability of most of the physical facilities for implementing entrepreneurship development programme. Therefore, as the students are learning without adequate relevant physical facilities, the graduates after passing through the entrepreneurship development programme may not have the necessary skills and competencies that emanate from such facilities to set up and run their own business enterprises. It was recommended, among others that government should provide institutions with adequate physical facilities for quality entrepreneurship development programme in Polytechnics in the South-east and that Polytechnic authorities should ensure that entrepreneurship educators comply with using the curriculum designed in order to ensure that the objectives of the programme are achieved.
Citation: Basil O. Nwosu and Charles A. Ejeka (2022) Status of Entrepreneurship Development Programme, in Polytechnics in South-East Nigeria British Journal of Education, Vol.10, Issue 1, pp. 35-48,