Federal University of Kashere Journals
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A Decade of Horror: Understanding the Complexities of Conflict and Insecurity in North-central Nigeria through the Lens of Stakeholders
Full text linkThe issue of violence and insecurity in north-central Nigeria have remained pervasive. This study examines the intricacies of conflict and insecurity in northcentral Nigeria. The study is pinned on grievance theory of social movement. The study adopts the survey method to obtain quantitative and qualitative data. A questionnaire was administered on 400 respondents and fourteen key informant interviews were conducted. Findings revealed that indigene/settler divide (x̄= 3.64), economic survival resulting in contestation for scarce resources (x̄=3.64), individual memories of community membership and identity (x̄= 4.17), manipulation of ethnic cleavages by political and economic elite (x̄= 4.21), multi-religious environment (x̄=3.67), inequitable distribution of state patrimony (x̄= 3.86), retaliatory spirit (x̄= 4.17) and criminality for pecuniary benefits (x̄= 4.00) are the causes of the crises. Farmers and herders (x̄= 3.81), terrorist-spillover (x̄= 3.41), unemployed youths (x̄= 2.83), conflict entrepreneurs (x̄= 4.26) and criminals (x̄= 4.21) are the perpetrators of violence in the area. Guerilla warfare (x̄=4.28), banditry (x̄= 4.21), cattle rustling (x̄= 4.15), reprisal attacks (x̄= 4.13) and arson (x̄= 4.16) are tactics used to perpetrate violence. Militarisation (x̄= 2.95), enactment of new laws (x̄= 2.85), setting up of commissions and panels of enquiries (x̄= 2.98) and prosecution of offenders (x̄= 2.85) have not been effective. Humanitarian interventions (x̄= 3.64), community vigilante groups (x̄= 3.64) and facilitated dialogues (x̄= 3.67) are working. While better policing is required, peacebuilding initiatives including non-kinetic methods like negotiation and provision of alternative economic valves are recommended to tackle divergent interests and address the underlying issues
Intra-Party Crisis and Democratic Consolidation: A Study of the 2022 Abia State Peoples Democratic Party Primaries
Full text linkThe correlation between the political party and political leadership recruitment in democracies has remained integral to any democracy. As such the continuous cases of intra-party crisis have been observed as a threat to the consolidation of democracy. This study focused on intra-party crisis and democratic consolidation in Nigeria with emphasis on the 2022 Peoples Democratic Party primaries in Abia State. Three research objectives, questions and three hypotheses were formulated and used to explore the subject discussed. The study relied heavily on the proposition of the conflict theory by Karl Marx and Charles Wright Mills as the theoretical framework of analysis. The study was essentially qualitative and data were generated from secondary sources such as journals and textbooks. The findings revealed that lack of internal party democracy, elite-centred control of political parties, and poor implementation of party constitution and Electoral Act are all enablers of intra-party crisis in Nigeria’s political parties, and this impact adversely on the consolidation of democracy. The study recommended that if Nigeria’s political parties must help deepen Nigeria’s democracy, internal party democracy should be promoted, the masses should have a voice in the affairs of political parties, and the dictates of the party constitution and Electoral Act must not be compromised. The study concluded that political parties remain an important institution for any democracy to succeed and the continuous cases of intra-party crises have constrained political parties from contributing to the consolidation of democracy in Nigeria
Multilateral Peacekeeping Operations in Africa: A Case Study of Liberia
Full text linkAfrica has become a theatre of conflicts for the most part of post-independent years. Nearly all corners of Africa have experienced one form of conflict or the other. The most protracted of it all was that of Liberia, which broke out in the last decade of the 20th Century. The protracted war clearly put the sub-regional organization in a precarious situation. Such situation led to the formation of ECOMOG IN 1990, with the support from other global multilateral bodies. The current research thus examines the role of ECOWAS peacekeeping missions in conflict management and peace-building in Africa. It seeks to assess the background of ECOWAS intervention in Liberia and establishes the rationale for the establishment of sub-regional mechanism to intervene in the Liberian civil war. The United Nations Article 53 (8) gives substantial power to sub-regional and regional multilateral bodies in mediating in the conflict situation within regions and such authorization provided basis for ECOWAS intervention in Liberia in 1990s. It is within this international legal framework that the articles explores the role that the sub-regional organization played in stemming the tide of war in Liberia. In doing this, the researchers used interview transcripts, media reports, textbooks, articles and government records as sources of data while qualitative content analysis is employed in interpreting the data. In terms of theoretical underlining, regional conflict resolution is used to understand the ECOWAS involvement in Liberian civil wa
The Impact of Poverty on Crime Rate in Sokoto State, Nigeria
Full text linkPoverty in Sokoto State has contributed to some forms of crimes which have disrupted the relative peace enjoined by the citizens. The aim of the study is to examine the impact of poverty on crime rate in Sokoto State. The study focused on six (6) Local Government Areas (LGAs) across the three (3) senatorial districts where poverty is prevalent in the State. Qualitative method of data collection was employed to capture relevant facts from existing literature, while quantitative method was used to collect data from respondents on the field. This has help in addressing the research objectives which includes identifying drivers of poverty, examining the dimensions of poverty and appraising the impact of poverty on crime rate in Sokoto State. The research adopted structural functionalism theory, which explained that the inability of the systems to provide education, healthcare services, security, job opportunities etc. leads to poverty, hence increase crime rate in the society. The study finds out that the high rate of unemployment constitutes the major driver of poverty in the State, while the citizens suffered educational deprivation as a form of poverty dimension. Findings from the study revealed that out of the numerous crimes committed due to poverty in Sokoto State, assault becomes more prominent. The research therefore recommended; that the State government should embark on massive industrialization programme in order to provide job opportunities for the teaming unemployed youths
The Impact of Banditry, Kidnapping and Cost of Fuel on Food Security in Nigeria
Full text linkFood security continues to be a critical issue in Nigeria, complicated by various challenges such as banditry, kidnapping, and rising fuel costs. This paper employs the Theory of Political Economy as a framework to understand the economic burden that households face due to increased food prices. These price hikes result from disrupted agricultural activities caused by banditry, kidnapping, and high fuel costs. Through a review of relevant literature and recent secondary data, this paper explores the impact of these factors on agricultural productivity and food availability, providing an analysis of the current state of food security in Nigeria. The Nigerian government has made significant efforts to reduce poverty, hunger, and food insecurity among its growing population. One notable initiative is the National Policy on Food and Nutrition, which aims to enhance Food and Nutrition Security (FNS) across various sectors and social groups. This policy has faced criticism for failing to bring about the necessary improvements in nutrition. Ongoing issues of banditry and kidnapping create insecurity, disrupting agricultural activities and preventing farmers from working their fields or safely transporting their goods. This disruption leads to decreased agricultural output and increased food prices. In addition, high fuel prices resulting from the removal of fuel subsidies in 2023 directly impact the cost of agricultural production and food transportation, making food less affordable for the population
Incessant Conflict and the Economic Development of Wukari and Takum Local Government Areas of Taraba State
Full text linkThis research work examines the impacts of incessant conflict on the economic development of Wukari and Takum Local Government Areas of Southern Taraba State, Nigeria. Different aspects of conflict were examined. These include ethnic, religious, and communal tensions. Conflicts are generally associated with effects on essential economic indicators like infrastructure, investment, agriculture, and human capital. The study adopted a descriptive research design using a qualitative approach in data collection. Data was collected through in-depth interviews from 16 informants, with 8 informants each from Wukari and Takum. Data collected were analysed thematically after transcription. Pluralist and elite theories were used as a theoretical framework for analysis. A thorough review of existing literature was carried out to offer insights into the mechanisms by which conflict impedes developmental efforts in Wukari and Takum. The findings show that engaging government and the local stakeholders, deployment of Security personnel, and rotational chieftaincy approved by the State House of Assembly were among the strategies adopted to curb incessant conflicts in the study areas. The study also reveals that conflict in Wukari and Takum Local Government Areas has affected the economic development of the localities
INTERNAL AUDIT PROCESSES IN NIGERIAN TAX ADMINISTRATION: A QUALITATIVE STUDY OF FIRS AUDITORS
Full text linkThis study explored the internal audit processes required in tax administration to enhance auditors’ performance in adding value to Nigerian tax administration. The study is a qualitative study that employed interviews to gather data from internal auditors of tax administration. The empirical data were gathered from 9 internal auditors of the Federal Inland Revenue Service Headquarter Abuja, Nigeria. The gathered data were further transcript verbatim and analyzed for thematic purpose using Nvivo13 software. The findings of the study revealed that internal audit processes in tax administration have four interconnected components namely; planning, performing, communicating, and monitoring. These components are the auditor’s requirements that can facilitate the auditing activities and functions of auditors during auditing performance. Based on the findings, internal auditors are expected to consolidate these audit components to achieve the auditing processes proficiently. The findings of this study have practical implication for both tax administration and internal auditors in other public sector organization. Therefore, this study recommends that tax administrators should provide the entire required enabling environment to empower internal auditors to perform auditing functions objectively
IMPACT OF MULTIPLE TAXATION ON BUSINESS SURVIVAL: A STUDY OF SMM WATER DIKKO, NIGER STATE
Full text linkThis study is on the effect of multiple taxation business survival of SMM pure water in Dikko, Niger State, Nigeria. Over the years, small and medium scale enterprises have been an avenue of job creation and the empowerment of Nigeria’s citizen, providing about 50% of all jobs in Nigeria and also for local capital formation. However, the mortality rate of these small firms is very high. Among the factors responsible for these untimely close-ups are tax related issues, ranging from multiple taxations to enormous tax burdens. The study therefore examines the effect of multiple taxations on SMM survival. The study involved a survey research design with a population of 91 staff. The research sample size is 80 and a self administered questionnaire was used to collect data. The data was quantitatively analyzed with simple percentages and tested the research hypothesis with multiple regression model. Findings revealed that multiple taxation has negative effect on SMM’ survival and the relationship between SMM size and its ability to pay taxes is significant. We therefore recommends that government should come up with a uniform tax policies that will favour the development of SMEs in Nigeria and government should put into consideration the size of SMEs when setting tax policies
EFFECT OF RELATED PARTY TRANSACTION ON FIRM VALUE OF LISTED CONSUMER GOODS IN NIGERIA
Full text linkRelated party transactions (RPTs) are of significant interest and concern to various stakeholders in the global economy. This study examines the impact of related party transactions on the firm value of listed consumer goods companies in Nigeria over an eightyear period (2015–2023). The study employed a longitudinal research design and purposive sampling technique to achieve its objective.As of December 31, 2023, there were twenty-one (21) listed consumer goods firms in Nigeria, out of which a sample of fourteen (14) was selected. Data were obtained from annual reports and accounts, and panel data regression analysis was used for data analysis.The findings reveal that RPTs have a positive and significant influence on firm value. Similarly, leverage shows a positive and significant relationship with firm value. However, firm size exhibits a negative and significant effect on firm value. The study recommends that firms and regulators ensure transparency and efficient management of related party transactions to mitigate potential risks while optimizing their positive contributions to firm value
AUDITORS’ ROLE IN FINANCIAL STATEMENT FRAUD PREVENTION AND REPORTING QUALITY IN NIGERIAN NOT FOR-PROFIT ORGANIZATIONS: EVIDENCE FROM NATIONAL AGENCY FOR THE CONTROL OF AIDS (NACA)
Full text linkThis study investigates the role of auditors in financial Statement fraud prevention in not for profit organization in Nigeria: by taking audit assertions and evidence to enhance financial reporting quality , using the National Agency for the Control of AIDS (NACA) as a case study. The research examined how auditors’ compliance with international audit standards, audit planning and execution, and risk assessment/internal control systems influence three key dimensions of financial reporting quality: relevance, faithful representation, and comparability. The study adopted a descriptive survey design and employed a purposive sampling technique to gather data from 70 audit and finance professionals affiliated with NACA. A structured questionnaire was used to collect primary data, which was analyzed using SPSS for reliability testing and E-Views for regression analysis. The Ordinary Least Squares (OLS) results revealed that each auditor role had a statistically significant positive effect on its corresponding reporting quality dimension. Specifically, compliance with audit standards enhanced relevance, audit planning improved faithful representation, and risk assessment strengthened comparability. The findings underscore the strategic importance of auditors not only in preventing fraud but also in promoting the credibility and usefulness of financial information in non- profit organizations by taking audit assertions and evidence to enhance financial reporting quality. The study contributes to literature by contextualizing audit practices within a donor-funded Nigerian agency, and it recommends stronger adherence to international standards, risk-based audit approaches, and capacity development for non -profit organisation focused auditors