Academic literature on the topic 'Nigerian periodicals'

This paper presents the nature, effects, and dynamics of cybercrime in Nigeria and its effects to economic development in the country. The paper is sourced for secondary data through, journals, periodicals and publications as well as obtained primary data from the field. Primary data was sourced through the distribution of 66 questionnaires using the purposive sampling technique. Findings revealed that there exists an insecure cyberspace in Nigeria and the activities of the cybercriminals affects the economy negatively by discouraging Nigerians from partaking in electronic services/transactions, thus discouraging Nigerians from accepting the concept of digital economy. Findings also revealed that activities such as unauthorized access, hacking and cracking, online fraud, identity theft, cyber terrorism, amongst others were dominant threats in the cyberspace and finally the cyberspace provide jobs and by implication contribute to the socioeconomic development of the Nigerian State. Recommendations proffered include the federal government to train and retrain forensic experts in all financial/security agencies towards achieving a secured cyber space and the need for the federal, state, and local governments to create awareness amongst others.

The paper examines the contentious issues bewildering local government as a level of governance in Nigeria’s federal system of government against the backdrop of classical theory and practice of federalism. The article relies heavily on secondary data to run its analysis. Such data includes textbooks, journals, newspapers, magazines, periodicals, the Nigerian 1979 and 1999 constitutions, etc. The findings are that there are lots of contradictions (inconsistencies) in the running of the Nigerian federal system of government. The federal government is fond of always arm-twisting state governments especially in the area of creating new local governments which has, no doubt, led to frustration, reactions and counter-reactions between the two tiers of government. The work concludes on the note that there is the need to have a holistic review of Nigeria’s 1999 Constitution, with the view to returning the country to a true federal system akin to the Nigerian constitutions of 1960 and 1963 with modifications to reflect contemporary issues. This is the path of wisdom to stem the tide of separatist agitations in Nigeria and perhaps in plural African countries. Int. J. Soc. Sc. Manage. 8(2): 341-347.

In a recent development, the Nigeria Prison Service was renamed, “the Nigeria Correction Service”, a move that is designed to reorient the department along the lines of emergent demands of justice dispensation on the global scene. This study examined the extent to which the new Nigeria Correction Service can adjust to the laudable objective of repositioning itself for purposes of reformation and re-integration of the nation’s ex-convicts for a better Nigerian society. Data was obtained from secondary materials including books, periodicals, journals, newspapers, the internet, etc. Content analysis was adopted as the mode of analysis while the theory of social integration (Blau, 1960) was employed as the theoretical framework of the study. Findings revealed that the re-orientation of the “service” for purposes of reformation and reintegration of ex-convicts had long been taking place as many of such citizens had either acquired a good measure of education while in prison, learned various vocations, and even attained higher spiritual growths. The study suggested adequate funding to enhance the effort of the service in achieving its objectives.

Like in most other nations of the world, the round leather game (football) is one sport that triggers the display of solidarity among Nigerians irrespective of tribe, religion and other social affiliations. Another experience of a similar magnitude of show of solidarity in this country is the Festivals of Arts and Culture which also displays the potentials in tourism. This study examined the potentials of Arts, Culture and Tourism as instruments of unification of Nigerians for purposes of a stable Nigerian political environment as well as the need for an inclusive public policy. Data was obtained from secondary materials while the mode of analysis was content analysis. The secondary materials include – books, journals, periodicals, newspapers, the internet, etc. The sociological and anthropological modernized theory, Durkheim (1997) was adopted as the theoretical framework of the study. Findings showed that, the Festivals of Arts and Culture across this country are often associated with so much fanfare, enthusiasm, relaxation, show of solidarity, oneness, that people tend to forget their social identities, groups, ethnicities, religions and other social inclinations. Hence, this paper suggested that government evolves an inclusive policy that would regularize and formalize the organization of Festivals of Arts and Culture in this country. The paper came to the conclusion that such festivals with great potentials for the unification of nationals should be harnessed for purposes of the peaceful co-existence of all Nigerians. The paper noted that this could only be realized through a well-articulated and inclusive public policy on Arts, Culture and Tourism.

Recently the global corporate financial reporting scene has experienced a tremendous transformation with an unprecedented number of countries and enterprises around the world adopting IFRS as a basis in preparing financial statements. In Nigeria, the journey towards adoption of IFRS started in December 2010 and thus an implementation roadmap was designed which was broken down into three phases. Based on the above affirmation, the study assesses the achievements recorded so far, challenges being encountered, and measure taken in order to ensure a smooth and successful implementation of the three phases. Hence, the study is predominantly based on review of various journals, research papers, newspaper articles, periodicals and other documentary materials of professional accounting bodies as well as conferences, seminars and workshop papers. Consequently, the study found that most publicly quoted companies listed on the Nigerian stock exchange (NSE) were still far behind in their implementation process. Thus, the reason for the delay is attributed to several factors which ranges from challenge with amendment of the existing tax laws, the level of awareness among various stakeholders, weak compliance and enforcement mechanisms, the education level and experience, insufficient technical capacity, inadequate planning on the part of companies’ management as well as inadequate private sector participation. Accordingly, suggestions were made on how to forestall these challenges and ensure a smooth and successful implementation of the next phases.

I have the honour and privilege to welcome you to the Vol. 4 Issue 2 of Indian-Pacific Journal of Accounting and Finance. In Issue 2, the journal emphasises on taxation and corporate finance. In the first paper with the caption “Dividend Policy as a driver of Corporate growth in Sub-Saharan Africa: Evidence in Nigeria”, Mr Emmanuel Dare Otitolaiye (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) and Dr Olatunji Siyanbola (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) examine dividend policy as a driver of corporate growth in sub-Saharan Africa: evidence in Nigeria. The ex-post facto research design was adopted to analyse how dividend policy spur the growth of active insurance companies in the Nigerian Stock Exchange using secondary data of the sampled firms for 2007 – 2018 while utilising descriptive and inferential (regression) statistics in data analysis. The findings reveal that dividend policy (i.e., as proxied by dividend pay-out) has an insignificant negative effect on corporate growth of insurance companies in Nigeria with the controlling effect of efficiency, firm age and leverage which have a significant effect on corporate growth of insurance companies in Nigeria. Specifically, the study reveals that efficiency has a significant negative effect on corporate growth. At the same time, firm age discloses a significant positive influence on corporate growth, as leverage exerts a significant negative effect on corporate growth. In the second paper with the title “Tax structure and economic development: An infrastructural viewpoint”, Mr Okezie Uhuaba (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria), Dr Olatunji Siyanbola (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) examines Nigeria's tax structure and economic development from the standpoint of infrastructural deficiencies. Also, Taro Yamane's formula was used to determine the sample size of 365. The study employed a survey research design using a structured questionnaire administered to 4200 senior tax practitioners and senior staff of the Federal Inland Revenue Service. A total of 85% of the questionnaire administered were retrieved while descriptive and inferential statistics were used for the data analysis. The study found that the tax structure had a significant positive effect on infrastructure in Nigeria. In the third paper captioned “Monthly Tax Deduction as Final Tax: The Case of Malaysian Employees”, Dr Idawati Ibrahim (Tunku Puteri Intan Safinaz Scool of Accountancy, Universiti Utara Malaysia, Malaysia), Associate Professor Dr Zainol Bidin (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), Associate Professor Dr Natrah Saad (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), Muzainah Mansor (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine employees' issues on MTD's implementation as the final tax system in Malaysia. This study comprises a case study on MTD implementation at two institutions that remain anonymous due to confidentiality. Data were collected from 64 responses from open-ended questionnaires to employees at both institutions. The data were analysed using a thematic approach. Findings from the analysis revealed that employees’ hesitation to such a system should not be ignored. There are three main issues discovered from this study which are: lack of knowledge on MTD as final tax among employees, a burden on claiming tax reliefs and the accuracy of MTD calculation; and employer’s readiness. The findings provide evidence of the IRBM. It provides a good foundation for the IRBM to strategise mechanisms to enhance the scheme's implementation. In the fourth paper entitled “An assessment of Electronic-Auditing and economic value of the Nigerian Listed Companies”, Rebecca Deborah Benjamin (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria), Samson Adebolu Adegbite (Department of Accounting Osun State University Osogbo, Osun State. Nigeria), Appolos Nwabuisi Nwaobia (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria), Isoken Joy Adekunle (Department of Accounting College of Arts, Social and Management Sciences Crescent University, Abeokuta, Ogun State) evaluate the effect of electronic-auditing by internal auditors for the improved economic value of listed companies in Nigeria. The study adopted a survey research design. The sample size of the study consisted of 24 companies selected from the eleven industrial sub-sectors (Agriculture, Conglomerates, Construction, Consumer goods, financial services, Services, Health Care, ICT, Industrial goods, Natural Resources and Oil and Gas sectors) among the 161 listed companies on the Nigerian Stock Exchange as at 30 November 2019. Random sampling technique was employed in the selection of the 24 companies with about two companies representing each sector. The research instrument was subjected to content validity and reliability test, which yielded Cronbach’s alpha coefficient value of 0.80. The findings revealed that electronic-auditing had a positive and significant effect on the economic value of listed companies in Nigeria. In the fifth paper with the title “Auditing Concepts and Stakeholders’ Expectations”, Mr Michael Oludare Oladiran Ajala (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) and Professor Dr S. A. Owolabi (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) feature a contemporary debate to resolve mixed feelings and misplaced perceptions of auditing concepts in filing widened expectation gaps of auditor's expression of opinion. Contributing to the argument involves a detailed review of auditing concepts, and broadening the understanding and educating the stakeholders on the essence of auditing. In this consideration, the study employed an exploratory research approach, reviewed related materials, journals, and periodicals in the field of auditing and financial accounting. The outcome of the review showed that Auditing concepts are specific and inclusive. Auditors are guided by these concepts and standards set out by the international standards on auditing. While these concepts are valid, there are divergences and misconceptions of what stakeholders expect from the audited financial statements. The study recommended that stakeholders require audit education and understand the essence of auditors’ reporting dilemma of regulated auditing guidelines or go beyond the auditing standards to please the stakeholders’ expectations. As you read through this Volume 4 Issue 2 of IPJAF, I would like to encapsulate that the success of the journal depends on your active participation and those of your colleagues and friends through submission of high-quality articles within the journal scope for review and publication. I implore our revered authors to enjoy the benefits IPJAF provides about mentoring nature of the unique review process that offers high quality and helpful reviews tailored to improving their manuscripts. I acknowledge your support as we endeavour to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.

Purpose The purpose of this paper is to explore agripreneurship development as a strategy for economic growth and development. Design/methodology/approach Though a few related literature were reviewed, this paper relies heavily on the author’s viewpoint regarding how Nigeria can grow and develop its economy through agripreneurship development. Findings The present economic challenges that Nigeria is facing are blamed on overdependence on the oil sector, bad governance, corruption, leadership failure, policy inconsistency, overdependence on imported goods and ostensible neglect of the agricultural sector. Also, policymakers, economic analysts and the government have advocated strongly for diversification of the economy. Besides, there is a consensus among scholars, economic analysts and policymakers that “agriculture is the answer.” Research limitations/implications This paper addresses specifically one sector of the economy – the agricultural sector. On the other hand, economic crisis needs to be addressed holistically by resolving specific issues that confront different sectors of the economy. Practical implications This paper has some insightful policy and practical implications for the Nigerian Government and Nigerians. The government and Nigerians need to take practical steps to grow and develop the economy. On the part of the government, apart from the need to transform the agricultural sector by allocating enough funds to it, the government should establish well-equipped agripreneurship development centers and organize periodically agripreneurship development programmes for the main purpose of training and developing both current and potential agripreneurs who will be able to apply today’s agricultural techniques and practices which involve a great deal of creativity and innovation for a successful agribusiness. The federal government should integrate agripreneurship education into Nigeria’s education system. Similarly, the Nigerian people, particularly the youths or graduates should be encouraged to choose agribusiness as a career. Originality/value While previous papers have offered different solutions to the current economic crisis that Nigeria is experiencing, ranging from economic to structural reforms, this paper differs significantly from others by recommending specifically agripreneurship development as a strategy for revamping Nigeria’s economy from its current recession. Moreover, there is a dearth of literature on agripreneurship and agripreneurship development. This paper therefore fills the literature gap.

Background: Breast cancer is the second most common malignancy affecting Nigerian women, and contributes the highest cancer-related mortality in this population. Despite the rising prevalence of breast cancer, Nigerian healthcare professionals do not have adequate resources in screening, diagnosing, treating and follow up of women with breast cancer. The objective of this study was to understand how the development and implementation of a state-wide clinical pathway alongside a patient navigation program will impact the care providers and care receiver (beast cancer patients). Methods: This mixed methods, cross-sectional study will develop and deploy a multidisciplinary clinical pathway focused on breast cancer management. Trained patient navigators will facilitate the implementation of the pathway and to support patients. An electronic medical record system will be deployed to document the use of the pathway. Mixed methods data will be collected periodically, including patient satisfaction, treatment adherence, psychosocial outcomes, and quality of life. Qualitative data will provide contextual details.Anticipated Result and Discussion: This research will potentially structure the management of breast cancer in a way that optimizes available resources while reducing delays in Abia state, Nigeria.

Marketing in the banking industry has witnessed a paradigm shift in orientations from transaction marketing to relationship marketing. Today, banks are working in extremely competitive and rapidly dynamic work environment which has necessitated the focus on responding to customers’ needs satisfactorily. This study examined the effect of customer relationship marketing on customer satisfaction of the Nigerian banking industry, with reference to First Bank of Nigeria. The study adopted a descriptive survey research design and a well organized structured 5 Point likert scale questionnaire was distributed among two hundred (200) selected customers of First Bank of Nigeria using accidental sampling technique. The result of the study using regression analysis show that customer relationship marketing has significant effect on customer satisfaction since 84.6% of variance recorded in customer satisfaction is traceable to the practice of customer relationship marketing (R2 = 0.846, p < 0.05).The study also discovered that trust, commitment and communication have positive effects on customer satisfaction. Based on these findings, the study therefore recommended that there is a need for banks to develop a good customer relationship with their customers by periodically training employees on building enduring customer relationship.

Against the background of ‘the global resurgence of democracy' (Diamond and Plattner 1996), and focusing particularly on the democratic waves that swept through Africa in the 90s, scholars have acknowledged the central role of the press in the restoration of democratic governance in Africa. The Nigerian press in particular has been touted as Africa's symbol of a liberal press (Seng and Hunt 1986, Ogbondah 1994). It is said to have played a significant role in the battle against military dictatorship, leading to Wole Soyinka's trophy: the press as ‘magnificent and heroic' (Soyinka 1998). Yet in spite of the ‘adversarial and lively outspokenness' of the press (Olukotun 2002, 2010), the military had a sixteen-year reign. How can this paradox be explained? The thesis explores four military regimes during the sixteen-year period focusing on specific events of national significance in each regime, with a view to establishing what role/s the press played in restoring democracy; and whether it deserved the award of ‘magnificent and heroic'. Methodologically it adopts a critical discourse analysis approach (Fairclough 2013, Van Dijk 1991), particularly analysing headlines, news reports, editorials, photographs, political cartoons and articles; across seven national newspapers and two weekly magazines. Additionally it draws on interviews with state officials and editors with knowledge of the periods to provide a further interpretation of the press at particular historical moments. It opens up the issue of a liberal press to suggest that there are serious questions about the press's relation to the various military regimes and thus the degree to which the press really was ‘magnificent and heroic'. Indeed an argument can be made that much of the press was complicit with these regimes and contributed to delaying the realisation of a democratic rule.

no. 05 -- (1 ͤ ͬ semestre 1997 ) -- Editorial -- (pg. 3) -- Affrontements de cultures -- Autour des fondateurs -- (pg. 7) -- Henry J. Koren -- Essai sur le charisme spiritain au fil de l'histoire, de 1703 à 1839 -- (pg. 24) -- Yves Poutet -- Nicolas Rolland ( 1642-1678 ), Claude-François Poullart des Places ( 1679-1709 ) et la dévotion à la Sainte-Famille – (pg. 33) -- Joseph Carrard -- Histoire d'un portrait peu connu de Libermann -- La mission spiritaine dans l'histoire -- (pg. 37) -- Seán Farragher lu par Christian de Mare -- Le Père Jules Leman et la fondation du collège de Blackrock, en Irlande -- (pg. 63) -- Vincent O'Toole -- Premiers contacts des spiritains avec les peuples de la région centrale du Nigeria -- (pg. 93) -- Sœur Paul Girolet -- Tout ou rien : Sœur Isabelle Joantéguy ( 1895-1942 ) -- (pg. 107) -- Gaétan Renaud -- Canada : Naissance de la province spiritaine -- Chroniques et commentaires -- (pg. 136) -- Philippe Delisle -- 1848 : Un clergé démocrate dans les vieilles colonies françaises -- (pg. 147) -- Jacques Gadille -- L'« œuvre » de Joseph Michel au rang des travaux pionniers en missiologie historique -- (pg. 152) -- Joseph Rubin Questions autour d'une pièce de monnaie -- Recensions -- (pg. 155) -- MAYEUL DE DREUILLE, La Bouenza, 1892-1992. Les sources de l'Eglise au Congo, Beauchesne, Paris, 1994, 141 p. ( Jean Ernoult ) ; Huguette PÉROL, Les sans-papiers de l'Eglise, Paris, éd. François de Guibert, 1996, 195 p. ( Michel Legrain ) ; Bernard SALVAING, Les missionnaires à la rencontre de l'Afrique au XIX^ siècle ( Côte des Esclaves et pays yoruba, 1840-1891 ), Paris, L'Harmattan, 1994, 344 p., ill. ( Paule Brasseur ).

Stock trading, used to predict the direction of future stock prices, is a dynamic business primarily based on human intuition. This involves analyzing some non-linear fundamental and technical stock variables which are recorded periodically. This study presents the development of an ANN-based prediction model for forecasting closing price in the stock markets. The major steps taken are identification of technical variables used for prediction of stock prices, collection and pre-processing of stock data, and formulation of the ANN-based predictive model. Stock data of periods between 2010 and 2014 were collected from the Nigerian Stock Exchange (NSE) and stored in a database. The data collected were classified into training and test data, where the training data was used to learn non-linear patterns that exist in the dataset; and test data was used to validate the prediction accuracy of the model. Evaluation results obtained from WEKA shows that discrepancies between actual and predicted values are insignificant.

One of the principal objectives of teaching and learning mathematics, science, and technology (MST) is to produce a digitally-based society, and students are pillars to achieve this fundamental objective in this information age. The study investigated students' attitude in MST education for digitally-based society in the South-West region, Nigeria. A sample of 1,080 from the population of 2,700 was used from six private and six public tertiary institutions in the six states that made up the region. A questionnaire with a reliability coefficient of 0.813 was used to gather research data for analysis. Findings revealed that the students in the South-West geopolitical region had a poor attitude in mathematics, chemistry, physics, and computer science, and there was a poor academic performance in MST education. There was a significant difference between public and private tertiary institutions students' attitude towards MST-related courses. Recommendations on periodical workshops and training of teachers on the innovativeness in the teaching of science-based subjects were made.