IBBU Journals (Ibrahim Badamasi Babangida University)
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Comparison of President Olusegun Obasanjo and Muhammadu Buhari Civil Administrations of Socio-Economic Affairs
The socio-economic development of any society is relatively dependent on the nature,character and pattern of its administrative leadership. Since its independence, Nigeriawitnessed different administrations or regimes with their concomitant implications onthe socio-economic development and well-being of its citizens. This paper examinesthe President Obasanjo\u27s (1999-2007) and Buhari\u27s (2015-date) administrations andtheir implications on socio-economic development in Nigeria. The data gathered aremainly from the secondary sources and analyzed using the content method of dataanalysis. The paper adopts the elite theory to serve as a theoretical foundation for thestudy. The comparative study revealed that socio-economic development remain partof the major challenges of leadership bedeviling both administrations in Nigeria.However, the Buhari’s administration demonstrated much leadership inapt inaddressing the socioeconomic challenges of Nigeria. Top on the scale are insecurity,corruption, pervasive poverty and loss of lives and properties, high level of crimesamong others, which further affects the socio-economic well-being of Nigerians. Thepaper concluded that even though the fight against corruption and insecurity are on thefront burner of both administrations, more proactive measures need to be put in placein tackling the menace headlong, and issues such as high levels of poverty, massiveunemployment and the problem of immunity clause need to be revisited
Why is Democracy Crumbling in Africa? An insight from West Africa
Despite assurances by the African leaders that military coups have come and gone forever in the continent, Africa continues to experience military coups more than any other continent in the world. Between August 2020 and January 2022, Africa has witnessed six coups: Mali in August 2020, Chad in April 2021, Mali again in May 2021, Guinea in September 2021, Sudan in October 2021, and Burkina Faso in January 2022. Except for Sudan, five of these coups occurred in the West African Sub-region. Assuming that democracy is the most acceptable system of governance that guarantees security, welfare, and fundamental freedom, there is a need to interrogate why the system is crumbling in the West African sub-region. Relying on secondary sources and expert interview with 35 key informants selected purposively, this article uses elite theory as a theoretical guide and a thematic method of data analysis to investigate the rising wave of military coups across West Africa. The findings of the article reveal that democracy has been manipulated by the West African political elites to serve personal interests leaving the general populace in poverty, perpetual insecurity, and despair. Consequently, there is rising support for military takeovers across the sub-region and a belief that the military coups will eventually give birth to genuine democracy. As a solution, the article recommends that West African democracy must be reformed to promote human rights, security, and the welfare of the majority.
Keywords: Democracy; Military Regimes; Military Coup; West Afric
Survey of the Level of Competence to Manage ICTS and Compliance to Virtual Learning/Teaching among Mathematic Lecturers in Tertiary Institutions in Niger State, Nigeria
This study was inspired by a concern over the Pandemic experience the world over which as a result brought about virtual learning at all levels of Education. The study seeks in particular to find out the level of competence to manage ICTS and compliance to virtual learning among mathematics lecturers in Niger State, Nigeria. A cross-sectional survey research design was adopted for the study. A total of 52 lecturers were purposively selected from tertiary institutions offering mathematics as a course in Niger State to form the sample for the study. The instrument used for the study was the researcher’s designed questionnaire which was divided into three sections; competence of managing personal and shared ICT, competence of ICT skills for teaching and learning, and level of compliance in the use of virtual learning in teaching. The instrument (questionnaire) was validated by experts and Cronbach Alpha’s value was computed to ascertain the internal consistency. The reliability coefficient of the questionnaire was obtained to be 0.82. The collected data were analyzed using Mean and Standard deviation with a criterion mean of 3.00 as the basis for judgment. Findings showed a low level of competence and skills in managing ICT among mathematics lecturers. The result also indicated a low level of compliance with the use of virtual learning in teaching by the lecturers. Hence, it was recommended among others that the management of various institutions should continue to enlighten lecturers on the need to comply with virtual learning so as to avoid the closure of institutions in case of unforeseen circumstances, such as insecurity, pandemic, and human and natural disasters in the future
Open Distance Learning in Nigeria: A Historical Development and Future Directions
Open Distance Learning (ODL) has gained immense popularity over the past few decades as a mode of education that enables learners to access education irrespective of their geographical location, work, or family commitments. This paper traces the historical development of ODL in Nigeria, highlighting the key milestones that have shaped the current state of this mode of education. The paper explores the role of technology in ODL and how it has transformed the delivery of education, making it accessible to millions of learners across the world. The paper concludes by identifying the current challenges facing ODL and offering insights into how they can be overcome to ensure the continued growth and success of this mode of education
Moderating Effect of Audit Committee Financial Expertise on the Relationship between Audit Quality and Earnings Management of Quoted Consumer Goods Firms in Nigeria
This study examined the moderating effect of audit committee financial expertise on the relationship between audit quality and earnings management among quoted consumer goods companies in Nigeria. Earnings management as dependent variable was proxied by discretionary accruals while audit quality is explained using audit fees and auditor industry specialization.The study adopted Ex post facto research design. Population included all the 21 companies in the consumer goods sector. The study purposively, sampled 17 out of the entire population for the purpose of data collection. The study covered the period 2012 to 2021. Secondary data were extracted from the annual accounts of the companies for the period of the study. The study employed the use of multiple regression technique to analyse the data. The result of the study showed that both audit fees and auditor industry specialization have positive significant relationship with earnings management when moderated by audit committee financial expertise. The study concluded that both variables can be used as determinants of real earnings management when there is a financial expert on the audit committee. From the findings, it was recommended that efforts should be made with respect to legislations to strengthen auditors’ quality in Nigeria by ensuring that audit committee members have financial expertise since it is a viable corporate governance tool towards enhancing reported earnings quality
National Insecurity and Investment in Nigeria
This research examined the impact of National Insecurity on Investment in Nigeria from the period 1986-2020. In a bid to actualize the main objective of the study, datas were collected from secondary sources such as various editions of CBN statistical Bulletin, National Bureau of statistics and reports from the Nigerian military budget. The model of this study was built based on Keynes National income model and data were analyzed using Augmented Dickey-Fuller (ADF) Unit Root test, Johanson co-integration test and Error Correction Model. The selected variables (i.e Investment, Government Expenditure on Emergency cases, Government Expenditure on Ammunition and Government Expenditure on Amnesty) had a co-integrating relationship indicating a long run relationship among the variables used in the study. The coefficient of the Error Correction Model is correctly signed as it is negative but statistically significant at the 0.05 level which is an indication that any disequilibrium in the system will be restored at the speed of 34% approximately. Based on the conclusion of this study, it is recommended that government and its agents should look beyond the issue of tribalism, religious interests and Nepotism and focus on a quick response to increasing budget allocations for the purchase of required ammunitions to tackle the insecurity in Nigeria. The government should also set up agents to effectively monitor the proper utilization of the funds allocated for this purpose
Cashless Policy and the Nigeria’s Rural Economy: A Systematic Review
Cashless policy is a growing trend in the global financial system. The recent proposal by the Central Bank of Nigeria to fully implement cashless society within the short-run attracts reactions. Although the policy may have recorded successes in the pilot states, it is not clear how it would thrive in the country’s rural environments where there is dearth of infrastructure, low level of literacy and awareness. This study systematically reviewed 10 papers from around the globe following the PRISMA methodology. The findings of the study show that cashless policy requires efficient basic infrastructure, literacy of participants and security of the system. It also requires that both buyers and sellers accept the policy. Such requirements are lacking in the Nigerian rural communities, therefore, the paper suggested that the policy be implemented gradually over time
STATE CONTROL OF LOCAL GOVERNMENT IN NIGERIA: AN ASSESSMENT OF MUHAMMADU BUHARI ADMINISTRATION
Globally, local government is considered as a structure of government capable of aggregating and attending to peoples\u27 needs timely and efficiently. In Nigeria, it is part of the tripod federalism; federal, state and local government. However, the performance of this important structure compared to her constitutional duties are not impressive. Thus, the study an assessment of state control of local government in Nigeria, using Muhammadu Buhari administration as case study became imperative. It adopted desk research method through the use of secondary data and vertical and horizontal decentralisation model to analyse the ideal state-local government relations. The study found out that despite many efforts of Buhari\u27s administration to ensure autonomy of local government from the grip of state governors, the problem persist due to constitutional ambiguity on the role of local government, anti- democratic credentials and idiosyncrasy of state governors, lack fiscal autonomy and among others. The study recommends constitutional amendment and abolition of State –Local Government Joint Account, prosecution of state governors found guilty in the interference on local government allocation among other measures
GEOLOGY, RESERVOIR DIAGENESIS AND QUALITY OF ALBIAN - CENOMANIAN KEANA /AWE POTENTIAL RESERVOIR SANDSTONE IN MIDDLE BENUE TROUGH, NIGERIA
The Keana/Awe formations constitute important reservoirs across the Middle Benue Trough, North-central, Nigeria. Ongoing 3D seismic data acquisition in search of hydrocarbon deposits in the Middle Benue Trough has necessitated the need to enhance geological and geophysical data to minimize exploration risk. In this study, surface outcrops were mapped and described to determine depositional environment and further subjected to petrographic description, petrographic image analysis (PIA) and scanning electron microscopy (SEM) to evaluate reservoir quality of the sandstone formation. Geological field mapping reveals light gray to white, fine to coarse-grained, sub angular to rounded, moderately to poorly sorted sandstones which are calcareous at some sites and bioturbated with vertical and horizontal worm (Rhizocorallium, Diplocaterion, and Skolithos) burrows at other locations. It exhibits structures such as graded bedding; fining and coarsening upward pattern at Old Awe/Tsoho-Gari, Trough cross-bedding at Tunga, Ribi and Tsoho-Gari. At Gidan Barenyi-Tsoho Guaria road and Tsoho Gari, an observed high-low angle and directional tabular cross-bedding, Ripple marks at Abuni and sinistral sense of fault movement of 10 cm at Tsoho-Gari, joints around Old Awe/Tsoho Gari, Gidan Osande - Gara road and fold generally trending NW- SE with fold plunge direction of 145°and plunge amount of 064° as observed at Tsoho Gari. All these are inferred to influence of tides in a shallow marine which supports fluvio-deltaic depositional environments. Results from integration of petrography, petrographic image analysis (PIA), and SEM analysis highlights reservoir diagenesis processes of a mechanical grain compaction and cementation; calcite and siderite are main authigenic minerals resulting in reduction and obliteration of intergranular pore spaces ranking the Keana/Awe reservoir sandstone a moderate reservoir quality grade formation with porosity of ɸ = 10.91% and calcite cement of 33% composition
EFFECTS OF VERTICAL FAIRNESS, TRUST IN AUTHORITY ON VOLUNTARY TAX COMPLIANCE IN JIGAWA STATE NIGERIA
AbstractTax compliance is declining in Nigeria over time. Many factors might contribute to the taxnon-compliance level in Nigeria. Many studies indicate that complexities, inequality, lackof conveniences and inefcient tax system are the major causes of tax non-compliance inNigeria. The desire for tax compliance through fairness perception is increasingly rapidlyin both developed and developing countries, which make it necessary for policymakers toexplore several means to encourage voluntary tax compliance. Fairness which believed tobe a multidimensional construct in tax system is, eventually needed fundamentally if noturgently to encourage voluntary tax compliance across different level of taxpayers.Effective tax administration is a primary determinant of efcient revenue generation,implementation of tax policy and a conducive environment for investment. The aim of thisstudy is to examine the effects of vertical fairness and trust in authority on voluntary taxcompliance among owners\u27 managers of micro enterprise in Jigawa State Nigeria. Thestudy employed survey inform of questionnaires and used SPSS and PLS to analyze thedata. The results revealed that vertical fairness has a positive and signicance relationshipwith voluntary tax compliance, and trust in authority has a positive and signicancerelationship with voluntary tax compliance. The nding has a signicance implication tothe relevant tax authorities, because the result offers more insights for the tax authoritiesand government at large to strengthen the tax administration holistically, and make itfriendlier and fairer to encourage more voluntary tax compliance which in turn willenhance signicantly the overall government revenue. The study, therefore, recommendthat, the Jigawa State government should increase the fairness of the tax system, in such away that those with high income can pay higher tax rates and vice versa, which willeventually enhance government revenue in turn