Federal University of Kashere Journals
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The Impact of Communal Clashes on Economic Development of Takum Local Government Area, Taraba state
Get PDFCommunal clashes have become a persistent security challenge in Takum Local Government Area (LGA) of Taraba State, significantly affecting economic development. These conflicts, often driven by ethnic tensions, competition over land and water resources, political grievances, have disrupted key economic activities, particularly agriculture, trade, and investment. This study examines the extent to which communal violence impacts economic growth in Takum LGA, analysing its effects on productivity, market stability, infrastructure, and livelihoods. Using a qualitative method, the research dwelt on data gathered through surveys, interviews, and secondary sources. Findings indicate that frequent communal conflicts have led to displacement, loss of farmlands, business closures, and reduced investment confidence. The resulting insecurity has weakened local economies, discouraged infrastructural development, and exacerbated poverty levels. To address these challenges, the study advocates for sustainable peace-building initiatives, strengthened conflict resolution mechanisms, and improved security interventions. It recommends proactive government policies, enhanced inter-community dialogue, and targeted economic recovery programs to rebuild livelihoods and restore investor confidence. By fostering long-term stability, these measures can pave the way for sustainable economic growth in Takum LGA
BACKFLUSH ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS IN NIGERIA
Get PDFThe study examines the impact of backflush accounting on the financial performance of consumer goods companies in Nigeria. The study used correlational research design where 13 firms were sampled using purposive sampling technique. The data were collected using secondary source from the annual financial reports of the firms for the period 2018-2022. Regression analysis was used to analysethe data collected from sampled firms, coefficient correlation and other diagnostic test were used with the aid of STATA. The study found that backflush accounting has a positive and insignificant impact on the financial performance of consumer goods companies. Hence, the study recommends that consumer goods firms in Nigeria should moderate their deployment of backflush as a management accounting practices in inventory control for organizational financial performance
EXPLORING THE APPLICABILITY OF FORENSIC AUDITING TECHNIQUES IN THE DETECTION OF TAX EVASION IN FIRS HEAD QUARTER ABUJA
Get PDFThis research examined the use of forensic auditing methods for detecting tax evasion at the Federal Inland Revenue Service (FIRS) headquarters in Abuja. The research evaluated forensic auditing methods including ratio analysis, data mining and data analytics to determine their individual impact on detecting fraudulent tax activities. The assessment evaluated these techniques based on their individual impact on tax evasion detection rate, ability to uncover unreported income and their effect on taxpayer compliance respectively. The study employed a descriptive survey method to obtain data directly from FIRS personnel through a standardized questionnaire. The research demonstrates that forensic auditing techniques especially data mining prove effective for tax evasion detection at FIRS Headquarters in Abuja. Data analytics had a significant effect on taxpayer’s compliance. The study used ratio analysis as a forensic auditing tool however it does not have a statistically significant effect on the detection of tax evasion. Overall, the study discloses that FIRS is ready to employ forensic auditing techniques. This research indicates that forensic methods particularly data mining and data analytics when applied practically will boost compliance and decrease revenue losses
Armed Banditry and Statehood Challenges in North-Western Nigeria
Get PDFThis paper attempts to examine Armed Banditry and Statehood Challenges in North-Western Nigeria as part of the threats to national security that has setback the nation building. Therefore, states of Zamfara, Katsina, Kaduna, Sokoto and Kebbi in the zone are facing the ever increasing and unquantifiable monstrosities of armed banditry that resulted to many villages deserted, thousands of innocent people killed, thousands kidnapped for ransom and hundreds thousands fled their homes. The study employed qualitative research method through the use of secondary sources of data for proper analysis. To this effect, the paper adopts Weber Conceptual Clarification of state which noted that state is a compulsory political organization with a centralized government that maintains a monopoly of the legitimate use of force within a certain territory. The paper finds out that, in North-Western Nigeria armed bandits have created a semblance of parallel authority that denies bonafide citizens access to their ancestral farmlands, imposing levies on communities, usurped power and have now begun to appoint District Heads and forests across the zone were grossly unregulated turned into their operational base. The paper recommends among others, powerful centralized government that maintains a monopoly of the legitimate use of force, effective control of ungoverned spaces and protection racket in the vein of organized crime that would provide effective preventive measure, management strategies for intelligence gathering so that security agencies could be proactive and reasonably predict potential security threats with near perfect accuracy rather than being reactive. 
Trans-Border Crimes and Nigeria’s National Security
Get PDFOver the years, Nigeria has become a hub for trans-border criminal activities such as; banditry, drugs and human trafficking, oil bunkering, small arms and light weapons smuggling, armed robbery and kidnappings, money laundering etc, which in turn constitutes a threat to national security. These threats do not only endanger the lives and properties of Nigerian citizens but also, the survivability and development of the country with negative impact on the rule of law, economic activities and growth, human rights and general societal advancement. This study set out to examine trans-border crimes in Nigeria and its implication on national security. The study relied extensively on secondary sources of data. The secondary data were sourced from textbooks, Journals, magazines, periodicals and internet, reports etc. The collected data were analyzed qualitatively in order to arrive at a synthesis and make valuable deductions. The study revealed that; the causes of trans-border crimes are traced to factors which includes; poverty, unemployment, decline in social values and other societal issues. From the foregoing, some recommendations were proffered which includes; the need for the Nigerian government as a matter of urgency to address the issue of trans-border crimes in a holistic and coordinated manner, invest in capability to trace, detects, and freeze or confiscate criminal proceeds or assets, creation of employment opportunities to alleviate poverty, strengthen international cooperation in the fight against trans-border crimes as well as training and re-training of security personnel on the modern trends in migration and border management
Unemployment Challenges in Nigeria: The Imperative for Economic Diversification
Get PDFThis study delves into the complex issues surrounding unemployment in Nigeria, specifically examining the challenges faced by the agricultural sector and the youth population in embracing innovative technologies. Nigeria currently grapples with a severe economic crisis marked by political instability, volatile markets, and escalating unemployment. Amidst these challenges, the nation stands at a pivotal juncture for transformative change, with agriculture and manufacturing emerging as key focal points for revitalization. The agricultural sector, once the backbone of Nigeria's economy, encounters obstacles ranging from outdated practices to limited access to modern technologies. Simultaneously, the country's youth, harboring untapped potential in technological innovation, face barriers like inadequate education and restricted resources, impeding their entrepreneurial pursuits and worsening unemployment. The paper adopts the use of qualitative secondary materials. The theoretical framework of this research is anchored in the theory of empowerment, providing a robust foundation for comprehending and addressing the unemployment challenge in Nigeria through the adoption of the diversification imperative in agriculture and manufacturing. The theory of empowerment underscores the significance of empowering individuals, particularly youths, through active participation in entrepreneurial activities, enhancing their decision-making abilities and acquiring crucial skills. The research was able to find out that the inability of the government to diversify the economy since the oil discovery and boom period serves as the problem fueling unemployment. This research recommends the adoption of economic diversification in agriculture and manufacturing as a strategic imperative to forge a prosperous future
Globalization: Can Africa Benefit From Its Promises?
Get PDFThe phenomenon of globalization is having a major impact on systems around the world. The promoters argue persuasively that globalization will lead to global stability, reduction of poverty and inequalities within and among nations and a higher standard of living for all. However, experience on ground has shown otherwise. The third world countries especially those in African region have been made vulnerable. Instead of becoming more integrated into the world economy, Africa has been largely marginalized and excluded from the real benefits of globalization. Thus, this study aims at comprehensively investigating the implications of globalization in the economic development of Africa. Basically, the study is qualitative, utilizing mostly secondary source of data such as books, journals, newspaper articles, conference papers, internet publications, among others; all considered relevant in understanding the issue of globalization and its implications in Africa. The findings of the study reveal that globalization has raised some troubling concerns for a developing continent like Africa. And that since Africa’s economies are not competitive and lacking in technological innovations, it may be difficult for the region to maximize or access the full benefits of globalization. The study, thus, concludes by recommending among other things that Africa must position itself appropriately by making serious internal political and economic restructuring; deepening regional integration by creating a single market and investing on digital infrastructure which will make Africa visible in global trade regime as a respected participant
Ungoverned Spaces and the Challenges of Terrorism in Africa
Get PDFUngoverned Spaces and the Challenges of Terrorism in Africa explores the nexus between ungoverned territories and the proliferation of terrorism across the African continent. Ungoverned spaces, which refer to areas where state control is weak or non-existent, provide fertile ground for terrorist groups to thrive. These regions often suffer from poor governance, economic deprivation, and social marginalization, creating a vacuum in which extremist ideologies can easily take root. The article examines how terrorist groups, such as Boko Haram, Al-Shabaab, and ISIS affiliates, exploit these areas to establish operational bases, recruit fighters, and engage in illicit activities like arms smuggling and human trafficking. The article highlights the complex challenges African governments face in combating terrorism in ungoverned spaces, such as vast geographical areas, porous borders, and limited state capacity. Regional and international efforts to address these issues, including military interventions and capacity-building programs, are also discussed, emphasizing the need for a more holistic approach that includes addressing the underlying socio-economic and political drivers of extremism. Furthermore, the article argues that without significant improvements in governance, security, and development, these ungoverned spaces will continue to serve as sanctuaries for terrorist groups, posing a persistent threat to regional and global security. The conclusion calls for a coordinated, multi-faceted response that integrates local, national, and international efforts to restore state authority and promote sustainable peace and development in affected areas
Effect of Corporate Social Responsibility on Profitability of Polaris Bank Ltd, Bauchi
No full textThis study is on the effect of corporate social responsibility on profitability of Polaris Bank Ltd, Bauchi. Primary source of data collection was used in this study, through questionnaire administration. The collected data were analyzed and hypothesis tested by the use of correlation and regression analyses. The result of the hypothesis showed that corporate social responsibility (measured by Contribution to community standard, good public image and better business environment) has significant positive effect on the profitability of Polaris bank ltd, Bauchi. The study revealed that Polaris Bank has incorporated social responsibility in terms of better business environment, contribution to the community standard of living hence good public image. The study recommends increase in allocation for corporate social responsibility and human resources development as a way of enhancing Polaris Bank ltd profitabilit
The Role of Environmental Turbulence on Firm Innovativeness: Evidence from Small and Medium Enterprises in Nigeria
Get PDFIt is generally agreed that innovation is critical to firm competitive advantage. This study Examine the relationship between environmental turbulence and SMEs innovativeness in Kano Nigeria. SMEs are regarded as an important ingredient in the economic growth of nations and especially so in developing nations such as Nigeria. Accordingly, a sample of 320 SMEs aged between 5 to 20 years from four different sectors participated in the study. Moreover, Structural Equation Modelling (using Smart PLS) approach was applied to assess the measurement model and the relationships between the constructs. Consequently, the findings shows that environmental turbulence (as measured by Technological and demand/Market Turbulence) have positive effect on SMEs ability to innovate.The research expand the innovation literature by confirming the influence of environmental turbulence on SMEs innovativeness in a developing nation (Nigeria). To be precise, the results from this research reveals that the degree of organisational innovativeness for SMEs tends to increase and therefore should be supported in environments with greater technological and market/ demand turbulence. Moreover, this finding will help managers of SMEs on how to improve their firms’ ability to innovate in their respective organizations