Category Archives: Latest Publications

  • March 30, 2023
  • -

Effect of Environmental Accounting on Profitability of Listed Oil and Gas Firms in Nigeria

Tags :

Category : Latest Publications

EFFECT OF ENVIRONMENTAL ACCOUNTING ON PROFITABILITY OF LISTED OIL AND GAS FIRMS IN NIGERIA

Chijioke Louis Okudo1; Nestor Ndubuisi Amahalu2

  1. Olabisi Onabanjo University, Ago-Iwoye, Ogun State, Nigeria (louischijioke22@gmail.com)

2 Department of Accountancy, Nnamdi Azikiwe University Awka, Anambra State, Nigeria (nn.amahalu@unizik.edu.ng)

ABSTRACT

The objective of this study was to ascertain the effect of environmental accounting on profitability of oil and gas firms listed on Nigeria Stock Exchange between 2011 and 2021. Eleven (11) listed oil and gas firms were purposively sampled. The proxies for environmental accounting include waste management cost, community development cost, employee health and safety cost and environmental remediation cost, while net profit margin was employed as profitability measure. Pearson Correlation Coefficient and Panel Least Square (PLS) Regression analysis via STATA 13 statistical software were used to test the hypotheses of the study. The result of this study showed that waste management cost, community development cost, employee health and safety cost and environmental remediation cost have a significant positive effect on net profit margin at 5% level of significance respectively. This study therefore recommends inter alia that since environmental remediation cost is value relevant in making strategic business decision, Thus, oil and gas firms should constantly reposition their accounting system in order to provide information on environmental remediation so that the true costs in an organization can be ascertained and properly allocated.

Keywords: Waste Management Cost, Community Development Cost, Employee Health and Safety Cost, Environmental Remediation Cost, Net Profit Margin.

View/Print | Download

  • March 27, 2023
  • -

Carbothermal Reduction of Low Grade Manganese Dioxide (MnO2) Ore in Giwa, Kaduna State

Tags :

Category : Latest Publications

CARBOTHERMAL REDUCTION OF LOW GRADE MANGANESE DIOXIDE (MnO2) ORE IN GIWA, KADUNA STATE

1Thomas Ayodele and 2*Momoh Monday Itopa

Department of Minerals and Processing Resources Engineering, Kogi State Polytechnic, Nigeria

Department of Foundry Engineering Technology, Kogi State Polytechnic, Nigeria

Corresponding author: rhodave2011@gmail.com

ABSTRACT

Electrodeposited manganese dioxide has been a major source of revenue to the developed countries, and the importation of its products have been gaining progressive increase even with the nation discovery of manganese dioxide (MnO2) deposits in some parts of the Nigeria. In a view to explore the potential of manganese dioxide deposit in Giwa, Kaduna state, this article focused on the varied collection of samples from same site for characterization. Prior to this, visual observation and manual cleaning was carried out on the selected rocks. Pre-characterization result shows that much deposit of manganese dioxide is present with Mn concentration of 27.51%. When enhanced using coal of 96.3% C, the Mn content improves to an average value of 45.7% Mn. Further experiment results show that the deposit is equipped enough to compete with the international available standard.

Keywords: Manganese dioxide, Electrode position, Crystallization, Characterization

View/Print | Download

  • March 24, 2023
  • -

Perceived Effects of Environmental Noise on the Health of Rural and Urban Communities in Lagos State, Nigeria.

Tags :

Category : Latest Publications

PERCEIVED EFFECTS OF ENVIRONMENTAL NOISE ON THE HEALTH OF RURAL AND URBAN COMMUNITIES IN LAGOS STATE, NIGERIA.

Kareem, M. I. and R. W. Olatunji

Centre for Environmental Studies and Sustainable Development (CESSED),

Lagos State University, Ojo, Lagos.

ABSTRACT

Lagos has been experiencing serious environmental challenges especially in the area of environmental noise as a result of urbanization with aftermath effect of health disease. This research sought to establish the perceived influence of environmental noise on the health of the residents in rural and urban communities in Lagos State, Nigeria. The study bridge the gap with former research works that only concentrated on urban areas without consideration for rural communities.

Quantitative survey served as the research design while purposive sampling techniques was employed to select respondents who participated in the study. 400 respondents from rural and urban areas of Lagos State filled in questionnaires regarding their perceived influence of environmental noise on their health. SPSS analysis was done using ANOVA and Independent sample t-test to determine the significant difference in the study areas.

The findings of this study indicate that there is no statistically significant difference in the perceived influence of environmental noise on the health between the residents of rural communities (Mean = 1.764, SD = 0.620) and urban communities (Mean = 1.802, SD = 0.545) in Lagos State.

Key Words:  Environmental Noise, Perceived, Health, Residents.

View/Print | Download

  • -

Knowledge, Attitude and Practice of Standard Precautions among Selected Health Care Workers in University of Port Harcourt Teaching Hospital, Rivers State, Nigeria.

Tags :

Category : Latest Publications

KNOWLEDGE, ATTITUDE AND PRACTICE OF STANDARD PRECAUTIONS AMONG SELECTED HEALTH CARE WORKERS IN UNIVERSITY OF PORT HARCOURT TEACHING HOSPITAL, RIVERS STATE, NIGERIA.

1Mbenyi, Oluchi Edith, 2E. A. Nwoke and 3C.O.A. Amadi.

1, 2&3Department of Public Health

Federal University of Technology, Owerri,

Imo State, Nigeria.

ABSTRACT

Background: This research study centered towards determining the knowledge, attitude and practice of standard precautions among selected health care workers in the University Teaching Hospital, Port Harcourt, Rivers State. The specific objectives are; to assess the level of knowledge of standard precaution among health care workers, ascertain the attitude of health care workers in University of Port Harcourt Teaching Hospital, Rivers State towards standard precautions and to determine the level of practice of standard precaution. Related literature was reviewed.

Methods: Descriptive survey design was employed in this study. Out of the 400 selected health workers, Taro Yamane sample size determination was used to sample 200.  A well-structured questionnaire was used to extract information from the respondents. Descriptive statistics such as mean, and frequency distribution and percentages were used to analyze all the objectives. Chi-Square was used to analyze the hypotheses posed to the study.

Results: The result revealed that there were more females (67.5%) who participated in the studies than the male counterparts (32.5%). Majority (42.0%) of the respondents were still within their mid age of 30 – 39 years, followed by 26% who were within the age range of 40 – 49 years of age. Furthermore, the study showed that all participants (100%) had at one time or the other had previous knowledge of standard precaution as a concept in the health care system. However, their sources of information varied from formal training (65%), colleague/friend (26%), media (5.5) and other means (3.5%). Also, the respondents opined that every employer in the health care system should as a matter of utmost importance make provision for training on standard precautions. They believed that standard precaution is helpful in the protection against health hazards in workplace ( = 3.40). Some (50%) thought that recap of needle after use is a safe way to prevent needle injury and transmission of diseases.  Safety measures agreed by the respondents 98% include disposal of needle and syringe immediately after use. Methods of needle disposal in UPTH include the use of waste bin (50.5%) and enclose and burn (60%). The calculated value (76.23) and table value (9.48) which mean that we do have sufficient evidence to reject the null hypothesis which states that there is no significant impact of knowledge of standard precaution on practice.

Conclusion: The study showed that all participants (100%) had at one time or the other had previous knowledge of standard precaution as a concept in the health care system. This study revealed that the health care workers in UPTH has positive attitude towards standard precaution. In order to promote good standard precaution and mitigate the risk of hospital acquired infections, it is necessary for health authorities in Nigeria to institute policies that make it compulsory to establish IPAC (infection control and prevention) committees in all hospitals.

Keywords: Health Care system, Health hazards, Standard Precaution, Rivers State, University Teaching Hospital.

View/Print | Download

  • March 23, 2023
  • -

Audit Committee Effectiveness and Audit Quality: A Synthesis Review of Related Literature

Tags :

Category : Latest Publications

AUDIT COMMITTEE EFFECTIVENESS AND AUDIT QUALITY: A SYNTHESIS REVIEW OF RELATED LITERATURE

BY

Norkhairul Hafiz Bajuri and Isah Mohammed Damagum

Azman Hashim International Business School,

Universiti Teknologi Malaysia, Johor Bahru, Johor Malaysia

E-mail: mohammedisah@graduate.utm.my

Abstract

In the wake up to the worldwide and numerous auditing and other financial scandals, a lot of modifications has been performed, recorded, and implemented by various governments and other corporate governance regulators to enhance the quality of company’s financial reporting processes, and restore investors’ confidence by enhancing the effectiveness of the audit committee. This paper review and synthesizes the major attributes of the audit committee effectiveness in the literature, it centered on regulatory procedures, internal audit functions and the external auditors, and how the recent reforms in some corporate governance influence the additional roles of the audit committee towards corporate accountability and financial reporting quality.

Keywords: Audit Committee Attributes, Internal Audit Functions and Audit Quality.

View/Print | Download

  • -

Knowledge Acquisition and Market Performance (A Conceptual Review)

Tags :

Category : Latest Publications

KNOWLEDGE ACQUISITION AND MARKET PERFORMANCE (A CONCEPTUAL REVIEW)

Okilo Fred Aduba

Principal lecturer, Department of Business Administration, School of Commerce and Management, Bayelsa State Polytechnic Aleibiri, Bayelsa State, Nigeria.

fredojonesaduba@gmail.com

Kakatei Juanita Perelayefa

Lecturer 11, School of Commerce and Management, Bayelsa State Polytechnic Aleibiri, Bayelsa State, Nigeria.

Abidde Kilegha Victoria

Lecturer 11, School of Commerce and Management, Bayelsa State Polytechnic Aleibiri, Bayelsa State, Nigeria.

Tubonimi Ann Okuboere

Lecturer 1, School of Commerce and Management, Bayelsa State Polytechnic Aleibiri, Bayelsa State, Nigeria.

ABSTRACT

Market performance is without doubt a serious concern to organisations. Every business organization seeks to improve market performance as a means to achieving competitive advantage in the market place. Market performance is also a key indicator that reflects business performance. What customers are seeking for today are organisations that are willing to adapt their products or services to fit their strategies. The rapid technological development and the attendant increase in competition have therefore compelled organisations to shift their approach and become more customer focused. Successful firms are becoming more market driven, adapting their products and services to fit their customer strategies. This market orientation is drawn on the base of knowledge that exists in the organization. Knowledge-based is therefore the fundamental that will increasingly define the capabilities of a successful marketing firm. This study is therefore a conceptual review that examines the relationship between knowledge acquisition and market performance. The study adopted the methodology of rigorous review of related literature. Based on the survey of literature, the result of the study indicates that knowledge acquisition practices are strategic for influencing high level market performance. Knowledge acquisition has a positive impact on market channels and develops a firm’s effectiveness and responsive capability. The study concludes that knowledge acquisition is a veritable strategic tool for achieving market performance. The study therefore recommends that firms should give serious attention to improving their knowledge acquisition methods so as to enhance market performance as to remain competitive in the market place.

Key words: Knowledge acquisition, market performance, new information, new knowledge, market leadership, market share, and market diffusion.

View/Print | Download

  • -

Effect of Blended Instructional Strategy on Academic Performance of Upper Basic Social Studies Students in Delta State

Tags :

Category : Latest Publications

EFFECT OF BLENDED INSTRUCTIONAL STRATEGY ON ACADEMIC PERFORMANCE OF UPPER BASIC SOCIAL STUDIES STUDENTS IN DELTA STATE

BY

ETANEKI, Akpesiri Faith

omosorfaith@gmail.com

Department of Social Science Education (Social Studies, Unit), Faculty of Education, Delta State University, Abraka Delta State Nigeria

ABSTRACT

This study investigated the effects of blended instructional strategies on academic performance of Upper Basic Social Studies students. The purpose of this study is to investigate the effect of blended instructional strategy instructional strategy on the academic performance of Upper Basic Social Studies student in Delta State. Three research questions and three hypotheses were formulated and tested. A quasi-experimental, equivalent pre-test, post-test, control group design using a 2×2 factorial design was adopted for the study. The subjects included all the Upper Basic II Social Studies students from three purposively selected secondary schools in Delta State. The two (2) different schools selected were randomly assigned to the various groups: Blended instructional strategy and conventional lectures method as control. Each group consisted of 128 (blended instructional strategy) and 124 (conventional lecture method) students making a total of 252 sampled students. Treatments were given to the two groups for four weeks. A Social Studies Achievement Test (SSAT) with reliability coefficient of 0.83 was used to measure students’ performance before and after treatments. The student’s pre-test and post test scores were analysed using Mean, Standard deviation, t-test and Analysis of covariance (ANCOVA). The findings showed that: there is a significant difference in the academic performance of Social Studies students taught with blended instructional strategy and those taught with conventional lecturing method, there is no  significant  difference in the performance  of  male  and  female  students taught using blended instructional strategy, and there is no significant interaction effect of instructional strategies and gender on students’ academic performance in Social Studies. Based on these findings, conclusion was drawn and recommendation were made among others that Social Studies teachers should endeavour to expose students to blended instructional strategy so as to promote and encourage social interaction, active engagement in learning, self-motivation, learning by doing and learning by experience in the classroom.

Keywords: Social Studies, Blended Instructional Strategy, Academic Performance, Gender

View/Print | Download

  • March 22, 2023
  • -

The Place of Creativity and Innovation for Leadership Effectiveness in Organization: A Practical Approach

Tags :

Category : Latest Publications

THE PLACE OF CREATIVITY AND INNOVATION FOR LEADERSHIP EFFECTIVENESS IN ORGANIZATION: A PRACTICAL APPROACH

BY

Babatunde Oyeyemi Ogunwuyi, Ph.D

CAC Theological Seminary, Akure, Nigeria

ogunwuyib1@gmail.com

Olajumoke Oyetola Adegbite

Federal College of Animal Health & Production Technology, Ibadan

wiaisjummy@gmail.com

Abstract

Creativity is a fundamental and a compulsory skill that every worker in all organizations should embrace especially the leaders for them to have outstanding and effective performance in their organizations. The application of creative ideas and designs to organization for better restructuring and effectiveness should be underestimated.  It is quite unfortunate that many organizations had fold up as a result of poor leadership, followership and inability to introduce new concepts, perceptions, designs and structures in the organizations for better performance. However, this paper examined the place of creativity in the leadership effectiveness in organizations. The study presented the concepts of creativity, leadership, leadership effectiveness and how creativity can be used in practical ways to improve leadership and organizational effectiveness.

Key words: Creativity, leadership effectiveness, creativity tips for leadership Effectiveness, Organization.

View/Print | Download

  • -

Comparative Analysis of Selected African Countries Currencies Values and Naira Equivalent; A Declining Economy Perspective

Tags :

Category : Latest Publications

COMPARATIVE ANALYSIS OF SELECTED AFRICAN COUNTRIES CURRENCIES VALUES AND NAIRA EQUIVALENT; A DECLINING ECONOMY PERSPECTIVE

1DR. NWANYANWU, H. DENNIS

School of Foundation Studies, General Studies

Kenule Beeson Saro-Wiwa Polytechnic

Bori, Rivers State, Nigeria

+2348033404189

E-mail: nwanydennism@gmail.com

 2EGURU LETURA BLESSING

Department of Finance & Banking

Kenule Beeson Saro-Wiwa Polytechnic

Bori, Rivers State, Nigeria

Abstract;

Deficit trade balance experienced by African countries within the continent explained the response to exchange rate fluctuation in the developing countries. Not much attention has been paid to the use of asymmetries in explaining the effect of the exchange rate fluctuations and the consequent currency devaluation. Linear model was utilized in explaining the behavior of J-Curve hypothesis in a situation of exchange rate fluctuations.  Data were analyzed using bounds testing approach of co-integration of linear ARDL model to simultaneously estimate the long- and short-run parameters of the model. The paper found that the J-Curve hypothesis is effective African continents like West Africa though on the long-run. Evidence of short run effect is possible in South African continent. It was further discovered that the application of J-Curve model is no limited to African continents alone.  The paper concluded that currency devaluation cannot completely significant influence on trade balance as no inference could be drawn from African continents. The paper recommended for monetary integration in Africa and the need for single currency to fight against the Dollarization of American currency.

Keywords; Comparative Analysis, Currencies Values, Equivalence, Declining Economy.

View/Print | Download

  • -

Assessment of Meat Hygiene Practices in Abattoirs and Markets in Owerri West LGA., Imo State, Nigeria.

Tags :

Category : Latest Publications

ASSESSMENT OF MEAT HYGIENE PRACTICES IN ABATTOIRS AND MARKETS IN OWERRI WEST LGA., IMO STATE, NIGERIA.

1Izunobi Charity C., 2E.A Nwoke, 3C.O.A. Amadi and 4C.C. Iwuala

1, 2, 3&4Department of Public Health

Federal University of Technology, Owerri,

Imo State, Nigeria.

ABSTRACT

Background: Food-borne disease remains a major global health challenge in developing countries. This study is to assess the meat hygiene practices in Abattoirs and Markets among butchers in Owerri West LGA, Imo State, Nigeria. The study was guided by five objectives and related literature reviewed.

Methods:  A descriptive, cross-sectional survey was carried out among 92 meat handlers in Owerri West LGA, Imo State, Nigeria, who were selected using a multistage sampling technique. A structured questionnaire was used to collect the data concerning their practice of meat hygiene, and data analysis was done using SPSS version 21. Chi-square statistics was used to test the association between the variables at the level of significance of 5%.

Results: It was found out that there is association between respondents’ sex and their knowledge of meat hygiene, we found that p = 0.191> 0.05 level of significance which shows that there is no association between respondents’ sex and their knowledge of meat hygiene and also that there is a relationship that exists between respondents’ levels of education and knowledge, attitude and hygiene practices with p-values less than 0.05 level of significance.

Conclusion: There is a relationship between respondents’ levels of education and knowledge, attitude and hygiene practices with p-values less than 0.05. Public health education, policy formulation, and regular training and retraining of the meat handlers on safe meat handling as well as general and personal hygiene were strongly recommended.

Keywords: Meat hygiene, Attitude, knowledge and practices Significance level, Safe meat handling.

View/Print | Download

Advert Space

Click to buy this book.

Google Scholar

 

Journals

✓International Journal of Advanced Academic Research
✓African Journal of Sustainable Agricultural Development
✓African Journal of Business and Economic Development
✓International Journal of Research in Education and Sustainable Development
✓Research Journal of Management Practice
✓Engineering Research Journal
✓Scholarly Journal of Advanced Legal Research
✓Journal of Global Interdependence and Economic Sustainability
✓Scholarly Journal of Social Sciences Research
✓Scholarly Journal of Management Sciences Research
✓Scholarly Journal of Science and Technology Research and Development
✓International Journal of Religion and Societal Development
✓West African Journal of Interdisciplinary Research
✓African Journal of Environment and Sustainable Development
✓International Journal of Socio-Cultural Research
✓American Research Journal of Contemporary Issues
✓International Journal of Education and National Development
✓Global Journal of Artificial Intelligence and Technology Development
✓Open Access Journal of Management Sciences Research
✓Open Access Journal of Social Sciences Research
✓Open Access Journal of Business and Entrepreneurship
✓Open Access Journal of Science Research

For submission, kindly send paper, indicating journal, to editor@ijaar.org.

Impact Factor

2018 : 3.466

2015 : 0.676

Current impact factor evaluation is in progress.

Call for papers

Research Articles written in English Language are invited from interested researchers in the academic community and other establishments for publication. Authors who wish to submit manuscripts should ensure that the manuscripts have not been submitted elsewhere neither is it under consideration in another journal. The articles should be the original work of the authors. High quality theoretical and empirical original research papers, case studies, review papers, literature reviews, book reviews, conceptual framework, analytical and simulation models, technical note from researchers, academicians, professional, practitioners and students from all over the world are welcomed.
Creative Commons License
IJAAR is licensed under a Creative Commons Attribution.
Open Access Journals
Our open access publication model provides free, unrestricted access to scholarly research for everyone.
O.A. Database Indexing
Our indexing in databases such as Google Search Engine, Google Scholar, Academia, etc. increases the visibility and accessibility of published scholarly works.
Digital Object Identifier (DOI)
We assign Digital Object Identifier (DOI) to published papers to ensure a permanent, unique, and persistent link to the digital location of the research.

© Copyright 2015-2025, IJAAR Publishing (Worldwide Knowledge Sharing Platform)- DOI: 10.46654. A member of Crossref. Published articles are assigned DOI.