IBBU Journals (Ibrahim Badamasi Babangida University)
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ASSESSMENT OF THE IMPACT OF ACCOUNTS RECEIVABLE MANAGEMENT ON THE PROFITABILITY OF SELECTED QUOTED CEMENT COMPANIES IN NIGERIA.
No full textThe study assessed the impact of accounts receivable management on the financial performance of selected quoted cement companies in Nigeria. This study is of paramount importance because many companies today are struggling to survive. The trade-off theory was used as the underpinning theory highlighting the relationship between account receivable, debt and profitability. ey variables investigated include accounts receivables, debt management and profit afteKr tax, utilizing secondary data sources for reliability and compliance with the Companies and Allied Matters Act 2020. The study employed an ex-post facto research design and used secondary source of data collect, deriving the data from the annual reports of three selected companies (Lafarge, Dangote, and BUA Cement Nigeria Plc) over a ten-year period (2014-2023). Data derived for the study were analyzed using panel regression technique. The findings from the study discovered that effective accounts receivable management impacts profitability significantly, depicting a positive relationship between prompt collection and profit margin. Conversely, an elevated debts level will negatively affect financial performance, highlighting the importance for caution in the management of financial leverage. Based on the findings, it is recommended that a robust accounts receivable management strategy be implemented by cement companies in addition to systematic monitoring and timely collection of receivables in order to enhance liquidity and profitability; and maintaining a watertight debt management system to protect the overall future financial health of the companies. This study is of paramount importance because many companies today are struggling to survive
REMOTE AND IMMEDIATE CAUSES OF BANDITRY IN KATSINA STATE: A PHENOMENOLOGICAL STUDY OF SOME SELECTED LOCAL GOVERNMENT AREAS
No full textThe purpose of this study was to examine the remote and immediate causes of banditry in Katsina State focusing on some selected local government areas. This study adopted qualitative approach and the data for the study was through the instrument of interview. A total number of fifteen (15) respondents were selected to serve as the sample for the study. Content analysis was utilized as the tool for data analysis for the study. State fragility theory was adopted as the theoretical framework for the study. The findings of this study revealed that, the remote causes of banditry was traced to illiteracy, war economy, land dispute, climate change, while the immediate cause were traced to unemployment, poverty, forest land weak security system, proliferation of arms, illegal mining, the study, the study further revealed the effect of banditry on agriculture, socio-economic, unemployment and poverty, education, healthcare and displacement of children, women and older people. Based on the findings of this study, the study recommends that the policing system should be decentralized, and government should provide socio-economic intervention in order to assist the vulnerable one and the root of the banditry should be uprooted
Exploring Identity and Heritage in Beyoncé\u27s Black Is King: A Cross-Cultural Perspective
No full textThis paper employs Critical Race Theory (CRT) to examine Beyoncé\u27s visual album "Black Is King," analyzing its portrayal of identity and heritage within the African American experience. Grounded in CRT\u27s critique of systemic racism and its intersections with power structures, the analysis explores how Beyoncé\u27s work challenges dominant narratives imposed by historical oppression. Drawing on insights from scholars like Kimberlé Crenshaw, Derrick Bell, and Richard Delgado, the study delves into themes of empowerment, resilience, and cultural pride depicted in the album. Through meticulous visual storytelling and musical compositions, Beyoncé articulates a narrative that celebrates African heritage while confronting legacies of colonialism and racism. Key musical pieces within the album, such as "Brown Skin Girl," "Already," and "Spirit," serve as anthems of self-affirmation and resistance, urging African Americans to reclaim their narratives and embrace their inherent greatness. By applying CRT, this paper analyzes how "Black Is King" functions as a cultural artifact that challenges stereotypes, fosters collective empowerment within the African diaspora, and contributes to broader discourses on race, representation, and identity politics in contemporary media
Assessment of Public Relations Strategies Adopted by the Federal Ministry of Humanitarian Affairs in Implementing the N-Power Programme in Nigeria
No full textThis study examines the Public Relations (PR) strategies adopted by the Federal Ministry of Humanitarian Affairs, Disaster Management, and Social Development in implementing the N-Power programme in Nigeria. Using a quantitative survey research design, data was collected from 358 N-Power beneficiaries in Abuja using a closed-ended questionnaire to assess the effectiveness of PR strategies. The study was anchored on the situational theory of public and reputation management theory. The major finding indicates that social media campaigns (48%) serve as the primary PR strategy, with Facebook emerging as the most effective platform for programme communication. The study recommends developing an integrated communication framework that combines digital and traditional outreach methods, establishing a centralised information verification system to combat misinformation
Effect of Rural Banditry on Adult Education Supervision in Niger State, Nigeria
No full textDespite growing attention to the security crisis in northern Nigeria, limited research has examined how rural banditry specifically affects adult education supervision. This study addresses that gap by exploring the impact of insecurity on adult education supervision in Niger State. It focused on conflict affected areas and used qualitative methods of document analysis, interviews, and field observation. The study finds that banditry has led to school closures, reduced learner attendance, and disrupted supervisory activities due to fear, trauma, and poor access to learning centres. Factors driving banditry include difficult terrain, porous borders, weak security, poverty, and arms proliferation. Broader effects include displacement, deepened poverty, and declining trust in institutions. The study recommends improved security around education centres, adoption of digital supervision tools, community monitoring, increased funding, and integration of peace education. It concludes that addressing rural banditry is essential to safeguard education and promote stability
An Assessment of Public Spending Efficiency of Health and Education in Nigeria
No full textThis study analysed the efficiency of Nigeria’s public spending in the health and education sectors using the non-parametric Data Envelopment analysis (DEA) approach. It further examined the environmental variables (which can be economic, institutional or demographic factors) influencing public spending efficiency in these sectors for the period 2000–2022 using censored Tobit regression and fractional logistic regression. The empirical results showed that the average public spending efficiency scores of health and education are 0.979 and 0.912, respectively, implying that Nigeria can still improve the efficiency of these two sectors even though it is relatively high. The second analyses of the regression results revealed that broad money and the size of government spending are the economic variables which have significant influence on the efficiency of both the health and education sectors. Control of corruption and government effectiveness are the government institutional variables that have a significant influence on efficiency. Both urbanization and population growth have been found to significantly influence public spending efficiency. This study strongly recommends the deliberate implementation of policies and measures that will improve the performance of government institutions and the development of secured urban centres in Nigeria, which will help ensure improvement in public spending efficiency in Nigeria
Impact of revenue on budget implementation in Nigeria: an Appraisal of FCTA
No full textThe study examines the impact of Revenue on Budget Implementation in Nigeria with particular reference to Federal Capital Territory Administration (FCTA). The data was obtained from secondary sources. The variables studied were Actual Total Expenditure as dependent variable while Actual Recurrent Revenue Receipt and Actual Capital Receipt as independent variables. The methodology employed was OLS regression model. The Result suggests that, the Actual Recurrent Revenue Receipt has a positive and significant impact on Budget Implementation. On the other hand, Actual Capital Receipt had a positive but insignificant impact on Budget Implementation. The researcher concludes that Actual Recurrent Revenue Receipt and Actual Capital Receipt have positive impact on Budget Implementation; however, bureaucratic bottleneck militates against budget implementation efficiency. In view of that, the study recommends that, there is need for increase in capital grants to enhance capital receipts in order to finance capital projects. FCTA should improve on its revenue collection by exploring other sources of Internally Generated Revenue (IGR) like Property Taxes on unoccupied estates in the city so as to boost performance in revenue collection and improve on collection of water bills etc. Relying on the existing tax base, FCTA can maximize on the collection of taxable (withholding tax etc.) and vatable items on goods, supplies and services through proper inspection of taxable and valuable items before payment to all and sundry. There is also the need for digitization of the budget system, incentives and adequate training to serve as motivation, improve capacity, collection of revenues, enhance the budget preparation exercise and implementation, as well as to guard against all sorts of behaviors
The Effects of Transport Infrastructure Development on the Socioeconomic Wellbeing of Baro Residents: A Study of Baro Inland Port in Niger State
No full textThe development of Baro inland port is heavily reliant on the availability of robust transport infrastructure and accessibility, which is crucial for enhancing the socioeconomic wellbeing of Baro residents. This study investigates the effects of transport infrastructure development on the socioeconomic wellbeing of Baro residents. Primary data were collected through a questionnaire survey, with 394 questionnaires administered randomly to Baro residents. A total of 350 completed questionnaires were returned and analyzed using descriptive statistics (simple percentage) and chi-squared analysis. The findings reveal that transport infrastructure development has a significant positive impact on socioeconomic wellbeing, leading to improved access to education, healthcare, and employment opportunities. To build on this, prioritization of access road and rail network construction and rehabilitation is recommended to facilitate efficient passenger and goods movement. Furthermore, the involvement of Public-Private Partnerships (PPP) is suggested by this study to address the challenges facing Baro inland port and enhance the flow of passengers and goods
Analysis of Private Sector Investment on Economic Growth in Nigeria
No full textThe study examined the effect of private sector investment on economic growth in the liberalised Nigerian economy 1990 to 2021. The data for this were analysed using descriptive and analytical tools. The study employed Auto-regressive distribution lags model (ARDL) estimation technique based on the unit root test to determine the effect of four major factors; Loan and Advances (LA), Interest rate (INTR) Exchange rate (EXR) and Inflation rate (INFR) on real gross domestic product (RGDP) which proxies economic growth. Findings revealed that there is negative and significant impact of Interest rate (INTR) Exchange rate (EXR) and Inflation rate (INFR) on economic growth in Nigeria. The study thus concludes that, by improving and strengthening private sector investment, economic growth would be enhanced in Nigeria. The study therefore recommends that in order to boost economic growth in Nigeria more emphasis should be placed on encouraging private investment through domestic and foreign financing
Does Privatization improve Corporate Governance and Profitability? Evidence from Cement Company of Northern Nigeria
No full textThe paper study how Privatization improves Corporate Governance and Profitability of Cement Company of Northern Nigeria. Data was collected from secondary sources, and the statistical tools employed in the Methodology were descriptive statistics and OLS regressions. The study aimed at bridging literature gap on studies that relate corporate governance and privatization policy in Nigeria. The results suggest that, The result suggest that, the company has lower market capitalization, private sector and foreign investors have concentrated ownership, bigger board size, lower percentage of executive directors and higher percentage of non-executive directors, Board chairmen were not the chief executives and chairmen audit committees were non-executive directors, lower workforce, higher percentage of management staff small percentage of non-management staff, lower profitability, products demand depended on government capital projects, The Company purchased 5MW power plant in 1991, macro-economic challenges such as devaluation of naira, energy sector crisis, foreign exchange rate, inflation, trade liberalization, inconsistent stabilization policies, political instability and banks’ strikes and weak private sector. Inferential result reveals that, has state ownership, percentage of management staff, percentage of non-management staff and privatization have positive and significant relationship with profitability. However, minority ownership has a negative and significant relationship with profitability. Based on these findings, the researcher arrived at the conclusion that, Corporate governance has significant impacts on profitability of Cement Company of Northern Nigerian. Even though, unfavourable macroeconomic environment militated against its efficiency. The study recommends that, government needs to introduce macroeconomic stabilization measures that will improve effective demand of cement products particularly with the problem of withdrawal of fuel subsidy in the economy. The company should, as a matter of necessity, design strategies that will; create international market opportunities, enhance security measures, cheap inputs, efficient financial and inventories management that will improve profitability post privatization