GOUNI Repository (Godfrey Okoye University)
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An Empirical Examination of the Effect of Shareholder Value on Firm Performance in Nigeria
No full textThis research work examined empirically the effect of shareholder value on firm performance. The first bank of
Nigeria is used as a case study where data was obtained and subjected under empirical tests using the Ordinary
Least Squares (OLS) regression method. Findings show that shareholder value has a significant effect on firm
profitability and that shareholder value has no significant influence on financial efficiency. The study
recommends that firms hire managers with not only a great marketing strategy, but one that also has good
knowledge of the stock market and its operations, this is the only way to ensure a win-win situation between
shareholders and other stakeholders
The Benefits of Augmented and Virtual Reality in the Accounting Field
No full textNew technologies are being employed to improve operations in the accounting field. The application of virtual
Reality (VR) and Augmented reality (AR) in the field of accounting has long been debated; nevertheless, one of
the primary obstacles has been that the technologies have been prohibitively expensive for educational
institutions and businesses. However, the technology has advanced since then, and it is now more accessible
than ever. This paper is a qualitative study that investigates the benefits and applications of virtual and
augmented reality technology in the accounting industry. We discovered through qualitative analysis that
virtual reality (VR) and augmented reality (AR) are very helpful in accounting education and training where an
interactive and engaging environment is required. Virtual reality and augmented reality technologies also
provide an immersive experience, fostering participation and active learning in the accounting field. The
potential benefits of using virtual reality and augmented reality systems in accounting will be investigated and
discussed
Tropospheric radio refractivity trends over vegetation regions in Nigeria
No full textRefractivity is an important parameter in understanding radio wave propagation in the troposphere. We investigated both the
monthly variations of refractivity and its trends over vegetation regions in Nigeria. Application of Matlab program was used
to compute the values of radio refractivity from meteorological variables for a period 1979–2013, using ITU-R P 453-12 (The
radio refractivity index; its formula and refractivity data. Recommendations and reports Geneva Switzerland, 2016) model.
Results show that the pattern of radio refractivity variation at various locations in Nigeria is not the same due to the diferent
vegetation regions. The states within the Freshwater and Rainforest regions were found to have higher refractivity values
than those in the Guinea savannah, Sudan savannah and Sahel savannah regions in Nigeria. The Guinea savannah region of
Nigeria (called the middle belt) has the same trend with the other parts of savannah regions in Nigeria. The only diference
found is in the refractivity values. The mean refractivity values revealed that the Guinea and Sahel savannah regions have
higher refractivity values than Sudan savannah region while, the Sahel savannah region has lower refractivity values than
Guinea savannah region. The trends of refractivity show that refractivity increases by 0.1 N units per year in the Freshwater and Rainforest regions and decreases by 0.1 N units per year in the savannah regions of Nigeria. The average monthly
value of refractivity increases from a value of approximately 356 N units in Sudan savannah region to maximum value of
approximately 382 N units in Freshwater region. This indicates that the radio refractivity value increases from the savannah
region to the Freshwater region of Nigeria. It was also observed that the Guinea savannah region radio refractivity values
were lower than those of the Freshwater and Rainforest regions, but greater than those of the Sudan and Sahel regions. This
observation is coherent with the knowledge that the Rainforests (south of the Nigeria) are more humid than the dry climates
(north of the Nigeria), and so the Rainforests have greater refractivity values than the Sudan and Sahel regions. The Guinea
savannah which is geographically located between these two sets of regions has moderate refractivity values
IMPACT OF FRUITS AND VEGETABLES EXPORT ON ECONOMIC GROWTH IN NIGERIA (1981-2019)
No full textThis study empirically examined the impact of
fruits and vegetables exports on economic growth in Nigeria
covering the period 1981-2019. To actualize the aim of this study,
data for the research were extracted from the Central Bank of
Nigeria (CBN) statistical bulletin, 2019. The method used in
estimating the parameters of the model was the linear regression
with the application of Ordinary Least Squares (OLS) technique
and the Granger causality analysis. The major findings of the
study are that fruits and vegetables exports contributes negatively
but insignificantly to economic growth in Nigeria, government
agricultural expenditures contribute negatively but
insignificantly to economic growth in Nigeria and rainfall
contributes negatively but insignificantly to economic growth. It
is the recommendation of this study that; the government of
Nigeria should encourage farmers by giving soft loans for
agricultural activities especially for fruits and vegetables. This
will help farmers meet up with financial needs in terms of
purchasing some seeds, hiring machines, etc thereby boosting the
massive production and exportation of fruits and vegetables in
Nigeria
Capital Structure and Financial Reporting Quality; Evidence from Listed Consumer Goods firms of Selected Commonwealth African Countries
No full textThe study investigates the effect of capital
structure on financial reporting quality by
employing samples from listed consumer
goods manufacturing firms of selected
Commonwealth African countries between
the periods of 2011-2020. Particularly, the
study provides evidence on the effect of
capital structure on the financial reporting
quality of listed consumer goods firms in
Kenya, Nigeria, and South Africa. We
conducted pool least square regression
before proceeding to check for
inconsistencies with the basic assumptions
of the OLS regression. The diagnostic test
reveals the absence of both
multicollinearity and heteroscedasticity,
hence implying that the OLS estimates can
be employed for policy interpretation and
recommendation. The results shows that
firms which have higher debt in their
capital structure are prone to higher
agency cost. Particularly, the study fails to
confirm the position of Agency theory to
explain the relationship between firm
leverage and financial reporting quality.
Hence, the study concludes that financial
reports may be used to avoid agency costs
and to reduce information asymmetries
Impact of Tax Revenue on Nigerian Economic Growth (1994 – 2020)
No full textTax has ever been a major source of government revenue
especially in Nigeria. However, the growth in Nigerian
economy has not been in tandem with the growth in tax
revenue. This study aims at examining the impact of tax
revenue on Nigeria’s economic growth. The study adopted
the ex post facto research design and employed annual time
series data for the period 1994 to 2020. The Ordinary Least
Squares of Multiple Regression model was used for
estimation. The findings revealed that value added tax has a
positive and significant impact on the economic growth of
Nigeria, company income tax has a negative and significant
impact on the economic growth of Nigeria and petroleum
profit tax has a positive and weak impact on the economic
growth of Nigeria. The study recommends that Nigerian
Government should embrace a good governance culture and
ensure that tax system is transparent. This will boost the tax
revenue and economic growth in Nigeria
AN INVESTIGATION INTO THE LEVEL OF ADEQUACY OF RESOURCES FOR TEACHING SECONDARY SCHOOL PHYSICS IN ENUGU STATE, NIGERIA
No full textThe aim of this study was to investigate the level of adequacy
of resources for teaching physics at the secondary schools in Enugu State, Nigeria. Such resources included physics teachers and equipment. Eighty
eight physics teachers and eight hundred and eighty students drawn from
state public secondary schools in Enugu State constituted the sample for
the study. Relevant data for the study were collected using researchers’ made structured questionnaires, one for the availability of laboratory
equipment and the second for the level of utilization of such equipment. The reliabilities of the instruments were computed using Kuder- Richardson (KR-21) and Cronbach (�) formular, showing coef icients of
0.81 and 0.85 for the availability and utilization of the equipment
instruments respectively. Four research questions and three null
hypotheses were formulated to guide the study. The research questions
were answered using means and standard deviations, while the
hypotheses were tested at 0.05 level of significance, using one way
Analysis of Variance (ANOVA) respectively. The result of the study
indicated that resources for teaching physics, that is, personnel and
laboratory apparatus/equipment are inadequate in terms of availability. The result also indicated that even the available laboratory apparatus
were grossly underutilized, irrespective of the teachers’ qualifications and
experience. Some recommendations were made to mitigate these
shortfall
Comparative analysis of variation in African Bambara groundnut [Vigna subterranea (L) Verdc.] landraces assessed through seed traits
Get PDFROLE OF THE FAMILY IN CHILDHOOD AND CARE EDUCATION AS AN INTEGRAL ASPECT OF NATIONAL DEVELOPMENT AND QUALITY ASSURANCE
Get PDFEducation continues to present opportunities to increase the value chain of any nation.
Early Childhood and Care education is the most important aspect of a nation’s building
and development. It is important to note that early childhood care is quite very
necessary in every child. The better a child is cared in this stage of life; the more
opportunity paves way for him/her in life, both in education and life as adult in the
society. Considering the foregoing, therefore, the paper discusses the important work
of family in the upbringing of a child especially in childhood stage, it highlighted the
function of education at that stage and challenges that accompany early childhood
education. School is the lager family in which the child sees himself or herself. The life
in the family is a precursor to school life. Therefore, the success of a child in his
education depends largely on the positive or negative influence the child had in the
family. Furthermore, the mélange of these institutions in a positive way will give the
child a balance in his/her academic pursuit as an adult