Tag Archives: Provisions

Addressing Prevalence of Prostitution in Nigeria through Non-Formal Education Provisions (Published)

The prevalence of prostitution in Nigeria has called for concern of governments, NGOs, scholars and professionals including adult educators. This paper examined the prevalence of prostitution in Nigeria, its causes, as well as its effects on the prostitutes, their patrons and the lager society with a view to exploring how adult and non-formal education provisions can be used to address the menace. The paper concludes that non-formal education provisions such as vocational skill acquisition, moral education, literacy education, public enlightenment, anti-trafficking campaign and rehabilitation education can go a long way in addressing the prevalence of prostitution in Nigeria.

Keywords: Non-formal education, Prevalence, Prostitution, Provisions

Determinants of Loan Loss Provisions of Commercial Banks in Nepal (Published)

This study aims to derive determinants of loan loss provisions (LLPs) of commercial banks in Nepal using pooled data of ten commercial banks with the 50 observations over the period of 2012/13 to 2016/17. The descriptive and causal comparative research designs have been adopted for the study. The need for this research is due to failures in the loan loss provisioning practices which resulted in loan loss provisions (LLP) not reflecting on collectability of the defaulted loans. As a consequence, the banks do not capture their loss expectations and do not continuously reassess their loss expectations as the conditions affecting their borrowers may change. The study has been used loan loss provision on total assets as dependent variables and natural logarithm of total assets, total loan to total assets ratio, nonperforming loan to total assets ratio, earnings before taxes and provisions to total assets, capital adequacy ratio, loan to deposit ratio taken as independent variables. The estimated regression model reveals that nonperforming loan ratio (NPL) and loan to deposit ratio are significant positive impact of loan loss provisions. This study concluded that nonperforming loan ratio (NPL) and loan to deposit ratio are the mainly determinants of loan loss provisions of commercial banks in Nepal.

Keywords: Capital Adequacy Ratio, Earnings Before Taxes, Loan Loss Provisions, Loan to Deposit Ratio, Nonperforming Loan, Provisions, Total Assets