Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)
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Entrepreneurship Education in Nigeria: Challenges and Ways Forward
Get PDFThe rapid increase in population growth of graduates in our schools had resulted into unemployment of tertiary institution graduates. This is because the government and private sector cannot have enough jobs to accommodate them. Consequently, entrepreneurship education was introduced in our tertiary institutions of learning to address this issue. Entrepreneurship education is the acquisition of skills, ability, competence which equip the recipients with initiative, creativity, risk taking ability, enthusiasm, independence, and vision for business venture. Graduates equip with knowledge and skills of entrepreneurship education would be aware of the existing businesses and think of it as alternative. Despite the advantages of the entrepreneurship education, it is faced with some challenges. These challenges among others are unavailable fund for teachings in practical terms for entrepreneurial education and start up and expansion of business ventures, inadequate facilities or equipments, and poor enabling environment for business. Finally, ways forward were suggested to address these challenges
Stakeholder Involvement and Performance of Donor Funded Projects in Rwanda: A Case Study of Empowering Youth Through an Inclusive Cooperative Movement in Rwanda\u27 Project (eyicm) in Bugesera District
Get PDFThis study aimed at examining the role of stakeholder’s involvement on performance of donor funded project in Rwanda. The role of stakeholder participation in project performance cannot be overlooked. A review of case studies has demonstrated a relationship between the two. The study undertook to demonstrate how stakeholder participation influences the performance of donor funded projects. The study considered stakeholders’ participation in three phases of the project cycle; initiation, planning and implementation. In assessing project performance, the study was limited to two (2) key project performance indicators; timely completion and cost implication. The study was guided by three objectives: identify the influence of stakeholder participation in project initiation on project performance, understand the influence of stakeholder participation in project planning on project performance and determine the influence of stakeholder participation in project implementation on project performance. The researcher studied EYICM Project in Bugesera District, which was co-funded by European Commission and Plan International. The respondents projected representatives from donors, representatives from the implementing agency, and the project beneficiaries. Data were collected using questionnaire from project beneficiaries and interview guide from donor and implementing agency representatives. The total sample size of 75 was used in the study. Descriptive design was used to analyze data; specifically, the researcher used SPSS and mainly measures of central tendency used to describe data. The researcher correlated the dependent and independent variables in order to test the relationship between the variables. The study expressed a significant relationship between stakeholders’ engagement in project initiation and project performance where r=0.064, p<0.01. in addition, the researcher found significant correlation between project acceptability by the community and performance of the project where r=-0.646, p<0.01. The outcome of the study will show the extent to which stakeholders involvement at all levels of project management cycle influences the performance of donor funded projects. As a result of investigation conducted through questionnaire and interview guide, the researcher discovered that most respondents confirmed stakeholders’ participation in project initiation with 49% strongly agree and 21% agree being involved in needs assessment; 36% strongly agree and 21% agree being involved in proposing solutions; 30% strongly agree and 36% agree being involved in setting project objectives. At the level of planning, 36% strongly agreed, 14% agreed that their engagement contributed to project acceptability by the community; 40% strongly agree, 30% agreed that it created the ownership of the project by the community and lastly, at implementation level, 40% strongly agreed, 28% agreed that it created the sense of ownership of project by the community while 38% strongly agreed, 32% agreed that it contributed to community empowerment. On the basis of the study findings, the researcher made the following conclusions; The role of stakeholders’ involvement on performance of donor funded project influenced performance of EYICM project in Bugesera District. Therefore, on the influence of project management factors on the EYICM project in Bugesera District, the study concluded that the adequate institutional management skills, donor contribution, positive government policies and institutional management practices aids the performance of the EYICM Project in Bugesera District in Rwanda
Internal Audit Profession and Financial Performance in Commercial Banks in Rwanda
Get PDFIn all the countries in the world, commercial banks contribute greatly in the economic development of a country (Beck, Demirgüç-Kunt & Levine, 2006). Therefore, tracking the performance of commercial banks has been of great importance both for scholars and for policy makers. The main objective of this research was to investigate the role played by internal audit profession in the financial performance of commercial banks in Rwanda, taking a case of Kenya Commercial Bank, Rwanda plc. The research followed three specific objectives, namely, to investigate internal audit profession in KCB Bank Rwanda plc; to determine the level of financial performance of KCB Bank Rwanda plc and to find out the relationship between internal audit profession and financial performance of KCB Bank Rwanda plc. The research used descriptive and correlational research design with a target of 87 employees all taken as the sample for this research. Structured questionnaires were distributed to the sample and 79 were filled and returned. The collected data was analyzed using IBM SPSS version 22. The results showed that the most of the employees in KCB Bank Rwanda plc are male who represent 72.15% of the total respondents, majority of the respondents were between 31-35 years represented by 42(53.2%) of the respondents. The findings on objective one revealed that 57% of the respondents strongly agreed that audit independence is important for the internal auditing at 32.9% agreed. The findings on objective two revealed that 73.4% of the respondents indicated high level of satisfaction in terms of financial performance of the Bank. On objective three, the findings revealed that all the indicators used for measuring internal audit were positive and significantly related to ROA, ROE and interest margin (some at 5% and others at 10%), except for audit due care which was not significantly related to ROE and interest margin. The findings further revealed that the adjusted R2=0.81 for ROA, adjusted R2=0.164 for ROE and adjusted R2= 0.292 for interest margin. Further, the ANOVA analysis for ROA, ROE and interest margin revealed that all the three models were significant at 5%. The regression equations with audit independence, professional competence and audit due care as predictor variables showed that both audit independence and professional competence have positive coefficient on ROA, ROE and interest margin. The researcher highly recommends prudential adoption of internal auditing function within the banking sector. Policy makers should come up with standardized measures in relation to internal auditing. The managers should be at the forefront to ensure that the internal auditing function operates independently without managerial influences and with due diligence. This recommendation is informed by the positive effect that auditing has on the financial performance of commercial banks
Rural Infrastructure and its Implication to Labor Market Participation in Jimma Zone, South-West Ethiopia
Get PDFRural economy remain the back bone of Ethiopian economy absorbing tremendous labour share while how these labour market behave in rural economy of Ethiopia is yet uncovered. Besides the appreciated role of rural access to basic infrastructure with reference to rural labor supply decision, the topic is not bold in domestic literature. Considering this inadequate attention to the topic, we tried to examine the impact of rural infrastructure provision on individual labour supply, and assess the implication with each component of rural services to household participation decision in the labor market, using household survey from Jimma zone. Our multinomial logit regression indicated that rural services like education, health, credit, market information and access to all-weather-road are important considerations with regard to individual labor supply decision in farm and off-farm activities. It would be better to enhance rural access to efficient agricultural extension as well as other basic services towards empowering rural livelihood, and ensuring economic transformation at large
Instantaneous and Compound Growth Analysis for the Consumption and Production of Rice and its Implication for Empowement Program in Nigeria
Get PDFThis study was necessitated as a result of the existing yield gap between rice production and consumption in Nigeria. This research aimed to determine the instantaneous and compound growth rates of rice consumption and production in Nigeria over the period of 1994 to 2019 and its empowerment impact. Time series data on the aggregate rice consumption and production obtained from the database of United State Department for Agriculture (USDA) foreign agricultural service were employed in this study. A semi-log growth rate model was employed to analyze the time series data using E-views 8.5 and the result of the analysis showed that the instantaneous and compound growth rates(5% and 5.13%) of rice consumption were higher than that of rice production (4.5% and 4.6%) and this indicates that the incidence of consumption-production gap for rice in Nigeria has been an existing trend over the years and the trend would continue if appropriate measures are not put in place. The implication of this finding is that the untapped potentials of Nigeria for rice production should be exploited for the empowerment of Nigerian youths in the area of rice production and women in the area of rice processing. This research work hereby recommends that government should provide comprehensive farmer education and technical assistant, continued engagement between the federal government and the states governments and the provision of value-chain training to rice farmers in Nigeria
Accounting Practices and Success of Business: A Survey of Traders of Muhanga Commercial Centre in Rwanda
Get PDFSome businesses start well and whereas some succeed others fail. The question is why some businesses survive while others collapse. This study, therefore, seeks to inform traders and other profit oriented activities owners of Muhanga Commercial Centre about the role of accounting system in preparing and keeping the books of accounts and the relationship between accounting system and business success or performance. The specific objectives of the study are to find out whether traders of Muhanga commercial centre keep accounting records, to establish the factors affecting growth of business, to find out the performance level of the traders in Muhanga Commercial Centre and establish the relationship between accounting practices and success of the traders. This research is of significance to business managers and scholars. Considering the methodology used in this study, a descriptive survey research design was employed in this study in order to capture the general overview giving some valuable pointers as to what variables are worth testing quantitatively and can yield rich data that lead to important recommendations in practice. The target population for this study is 292 traders of Muhanga Commercial Center and the sample size of 74 respondents. Stratified sampling was used to select the sample respondents. Sample size was determined using Slovin’s formula with 10% error margin. The qualitative and quantitative data was used. For primary data, questionnaires were sent to the respondents and interview was used. The secondary data was collected from journal articles, books and internet resources. Statistical Package for Social Sciences (SPSS) version 21.0 was used to analyse the relationship between accounting record keeping and the business success. Reliability of the instruments was established after a pre-test in order to establish the fitness of the instruments in the study. Moreover, experts in the field were consulted about the content of instruments, ambiguity of question items and their relevance. The results of the study revealed that there is a positive correlation between recording and business expansion with p- value of 0.912 and sig=.000; between financial statements and increase in asset with p-value of 0.780 and sig=.000; between reconciliation and increase in profit with a p-value of 0.884 and sig=.000; between reconciliation and financial statements with p- value of 0.674 and sig=.000; between increase in profit and recording with a p-value of 0.822 and sig=.000; between recording and financial statements with p-value of 0.615 and sig=.000; between reconciliation and recording with a p-value of 0.914 and sig=.000; between reconciliation and business expansion with a p-value 0.938 and sig=.000; increase in asset and business expansion with a p-value of .849 and sig=.000, increase in profit and business expansion with a p-value of 0.917 and sig=.000 and between financial statement and increase in profit with a p – value of 0.802 and sig=.000 because the calculated P-value is less than 0.01 level of significance
Effect of Stock Market Deregulation on Stock Market Performance in Nigeria (1986 - 2018)
Get PDFThe aim of this study is to empirically investigate the effect of Stock Market Deregulation on Stock Market Performance in Nigeria. The study used secondary data from the Statistical Bulletin of Central Bank of Nigeria. Ex-post factor research designs was adopted for this study. The study is designed to cover thirty two years, from 1986 to 2018. The study relied on data from Central Bank of Nigeria statistical bulletin, covering thirty one years from 1986 to 2018. Fully Modified Ordinary Least Square regression model has been constructed, the goodness of fit of the model is confirmed using R-squared. The statistical significance of the estimated parameters is checked by an F-test of the overall fit, followed by the probability value of the individual parameters. Interpretations of these diagnostic tests rest heavily on the model assumptions. The results of the multicollinearity, heteroscedasticity provides the robustness check for the mode of the study. The hypotheses formulated was tested by means of the probability values of estimates of regression analysis. Thus, from the random sample from the population, we estimate the population parameters and obtain the sample linear regression model. The result of the regression analysis revealed that stock market deregulation proxied by equities (EQUI) has negative and statistically insignificant effect on stock market performance in Nigeria. A 1 percent increase in equity will reduce stock market performance by 29.0%. Also the result indicates that interest rate has a negative and statistically insignificant effect on stock market performance in Nigeria. On the other hand, exchange rate was found to have positive but statistically significant (p<0.05) effect on stock market performance in Nigeria. The value of the R-squared (0.714) indicates that about 51.4% of the total variation in the dependent variable is explained by the independent variables. It was concluded that further deregulation of the market will weaken the market and therefore should be avoided. It was recommended among that evolvement of policies that will bring down the rate of exchange and interest rate in the view of making the naira valuable relative to the dollar and making the cost of capital affordable
The Question of Accountability: New Forms or a Democratic Deficit
Get PDFThis research examined the question of accountability; new forms or a democratic deficit. The study examined specially examines the relationship between transparency and accountability, relationship between technocratic decision making and accountability and finally the relationship between proper coordination and accountability. The study is an exploratory study that used mainly secondary sources of information obtained from journals, text books and from the internet. The findings from the review shows that public accountability is important because it provides a democratic means to monitor and control government conduct, prevent the development of concentrations of power, and enhance the learning capacity and effectiveness of public administration. This is because rulers can be investigated and held to account for actions that transgress the law or result in personal enrichment or violate common mores. These tenets are lacking in our public institutions and in broader perspective the government. The study concludes that large changes in politics, especially for the citizens of the European Union, with the latest enlargement in which brought the union to 27 member states and a half a billion people has been recorded, raising questions on issues such as democracy and the peoples options of accountability. It was recommended among others that it will be fair for all the operators to play the game of leadership according to the established rules and regulations to promote transparency. Also, the experts are to be given free hand to exercise their expertise to usher in accountability for the growth of the system. It was also recommended that it is advisable for all the operators to exhibit probity to eliminate fraudulent behavior
Impact of Promotion on Profitability of an Organisation: A Study of Nigerian Bottling Company PLC
Get PDFoai:ojs.pkp.sfu.ca:article/2The study assesses the impact of promotion on the profitability of the Nigeria Bottling Company Plc, Enugu Plant. The population of the study was made up of 56 management staff drawn from marketing, sales and accounting/finance departments of the company. Employing a census technique, the whole population of 56 management staff constituted the sample size of the study and data obtained from the 56 copies of the questionnaire were presented using descriptive statistics whereas, multiple regression analysis with the aid of the Statistical Package for Social Science (SPSS) was conducted to test both the company’s financial statement from the year 2003 to 2012 and the hypotheses. The findings from data analysis of company’s financial statement shows that, profit is slightly influenced by the variables of sales income not necessary cost of promotion, while the results of the hypotheses testing indicated that, advertising has no significant impact on profitability; sales promotion has a significant impact on profitability; personal selling has no significant impact on profitability; public relations has a significant impact on profitability. The need for an organization to properly coordinate its promotional strategies to achieve a clear consistent and competitive message about itself and its products has become an issue of concern to every result driving firm. The study concluded that, promotion is an important tool that helps companies to improve their profitability. We recommended that there is the need for organizations to increasingly integrate effective promotion in their activities to improved their profitability and competitive advantage
TEMA: Interneti Dhe Teknologjia Në Mësimdhënie
Get PDFGjëja më e rëndësishme në jetën humane është komunikimi. Në prehistori, njeriu në vend të ligjëratës përdorte mimikën, lëvizjet e trupit. Nevoja e njeriut për një komunikim më të mirë, bënë që të zhvillohet ligjërata. Ky ishte një hap i madh dhe i rëndësishëm në evolimin human. Më vonë kur njeriu filloi të mësojë të shkruajë, ai mundi të dërgojë mesazhe larg banesës së tij. Me zbulimin e elektricitetit, si telefoni dhe më vonë kompjuteri, sot teknologjia e komunikimit ka arritur një nivel që përveç transferimit të mesazheve, por edhe pikturave me ane të videotelefonave. Makina e shekullit XXI, kompjuteri, është gati në çdo shtëpi dhe po bëhët një mjet i nevojshëm. Posta e re elektronike, e-mail, në të cilën mund të dërgojmë edhe piktura të lëvizshme, tashmë ka zhvlehtësuar postën e letrave. Me ndihmën e sateliteve të shumtë, ne mund të realizojmë lidhje telefonike dhe video në çdo pjesë të botës. Por, teknologjia e komunikimit nuk mbaron këtu. Çdo ditë zbulohen gjëra të reja që e bëjnë komunikimin më të lehtë